Attribution Rules - Ex-Spouse

I have a small company where the ex-spouse of the owner is still on the payroll.  I just want to make sure my thinking is clear as to if she would still be considered a Highly Compensated Employee due to attribution?

Thanks in advance!

Although it is only a temporary rule, 26 C.F.R. § 1.414(q)-1T Q&A-12(b) is a source of an interpretation about how long a former spouse remains treated as a spouse to determine whether an employee is under IRC 414(q) a highly-compensated employee.

https://www.ecfr.gov/cgi-bin/text-idx?SID=d1ee38fe6055307c661f475ded254613&mc=true&node=se26.7.1_1414_2q_3_61t&rgn=div8

"If an individual is a family member with respect to an employee or former employee on any day during the year, such individual is treated as a family member for the entire year.  Thus, for example, if an individual is a family member with respect to an employee on the first day of a year, such individual continues to be a family member with respect to such employee throughout the year even though their relationship changes as a result of death or divorce."

One thing to note are there minor children involved? If so, the ex spouse could still be

considered an HCE during the time the child is a mnor.

As another side note you are talking HCEs but it is my understanding a divorce doesn't make the ex-spouse a former Key.  Or put another way you can't make a TH plan not TH by the owner getting divorced and splitting their assets with an Alt Payee.