Inclusion of foreign earned income to see if HCE?

[Guest Cheryl Wilson]

Parent co of Controlled group is in India. they frequently send ees to US who stay for years. They are not excluded from plan. While working in US, they are pd W2 plus around $9000 in India while working in US.

Does this comp count to determine if HCE? A safe harbor def of 414s references 415 comp which includes foreign earned inc for US citizens and income from related employers.

These are not US citizens, but logically seems that they should be treated equitably.

Any opinions, insights would be appreciated.