Who is Not an Interested Party Not entitled to Notice?

[Briandfox]

On application for a favorable determination letter the IRS website states

Interested parties generally include all:

• Present employees of the employer who are eligible to participate in the plan, and
• Other present employees of the employer whose principal place of employment is the same as that of the employees eligible to participate in the plan

That would suggest that all current employees are always entitled to Notice to Interested Parties on application for a favorable determination letter.

However, if a plan by design excludes out a certain class of employees from the eligibility provisions, for example "all highly compensated employees are not eligible to participate in the Plan" would the highly compensated employees still be considered interested parties entitled to notice? Or are they not interested parties under § 1.7476-1(b)(6)?

Essentially, who is Not an Interested Party, Not entitled to Notice?

Thanks

[KED]

Employees at a location that is wholly excluded from the Plan.