Coverage and a SH Match Plan

Plan has SH Match.

Eligibility is 1 YOS, 1000 hours, monthly entry

Plan Excludes NRAs with US Source Income. I don't believe this group can be considered "Excludable".  

The company has approx 900 Employees of which 700 are in this "NRA" class.  These employees are long term employees who work over 1000 hours each year.  The ratio is about 35%. Plan fails ABT testing.  

Question:  Can they do a QNCE to fix the 401(k) coverage only?  This QNEC would allow them to pass the  ABPT giving them a lower ratio threshold for the 401(m) coverage.  I am thinking no since not all of those "eligible" for the Pretax would be receiving the SHM.  I also believe it should be a 3% contribution since it is a SH Plan?

They also have H2B visa employees.  How are these employees treated?