coverage test

if a plan is reallocating forfeitures only to all active employees (hce & nhce) and 70% coverage does not pass but abt does pass, can you use the active employee status as an allowable determination class to use this option to pass coverage.

Are you referring to the "reasonable classification" test under the "non-discriminatory classification" test of the ABT?

yes i am

The answer is yes. Both the Code and Treasury Regs allow plans to have a 1000 hours/last day rule as a condition to receiving an employer non-elective allocation.  This would certainly be a "reasonable classification" under the 1.410(b)-4 Treasury Regulations. I want to make sure, however, that this condition to receiving the forfeiture allocations is already provided in your plan document.