Please keep in mind that there are two base period for FTE comparison. 1/1/2020-2/29/2020 OR 2/15/2019 – 6/30/2019. You determine the FTE on each period compare to your 8 week covered period, and use either base period that is most beneficial to you.
Alternatively you can look at your FTEs on 2/15/2020 and as long as you offer employment to that FTE equivalent by 6/30/2020 there should be FTE reduction.