We re-hired an EE midway through 2004 who had always been classified as HCE. However, since we don't have her salary history for the last years, and in 2004 she didn't make over 90K do we need to list her as NHCE for testing? It doesn't seem right, I like any insights. Thanks.

why would it not seem right? The rules only say what was the person's comp in the lookback year (unless the person is also a 5% owner) it does not matter if they were an HCE or not in prior year. and just because they only worked part of the year you do not annualize comp.