missed deferral opportunity at start of plan - no NHCEs deferred

[AlbanyConsultant]

Got a call from a financial advisor who thinks he's got a plan with a problem.  Plan was started in December 2025; the owner deferred, but because all employees work <1,000 hours per year, they were told that the employees are all ineligible.  But upon review of the adoption agreement, it was selected that all employees on the effective date are eligible.  And of course they weren't given the opportunity to defer.

Note: the business only started in 2025, so at least they can be exempt from mandatory automatic enrollment for now.

So kudos to the advisor for finding this and looking for help.  We discuss missed deferral opportunity and QNECs and he agreed to send me data.

Here's my problem: what is the base QNEC?  There is no average deferral rate of the NHCEs because they were all improperly kept out.  EPCRS talks about the rate to use for plans with a safe harbor (Appendix A.05), but I don't see an option for a plan with no safe harbor (because why would you put in a safe harbor with no eligible NHCEs? *sigh*).

Any guidance?  Thanks.