Excluded class of employees vs allocation conditions for Coverage Testing

[tghooper]

We have a plan document that excludes a class of employees (hygienists) that are not "excludable" with fail safe language.  Plan also has last day/Y of S requirement as allocation conditions.  Needed to add back the employees that don't meet the allocation conditions but ratio test is still not satisfied.  My inclination is to add back some hygienists to pass ratio test.  However, it seems that ABT is still an option without having to add back the hygienists.  Not entirely comfortable given that doc has the fail safe language.   

[Mike Preston]

If the doc has fail-safe language you must follow it.