[Imion]

Rule #1 of GURPS NPC Design: Don't sweat the CPs.

That goes for a lowly shoeshine as well as the BBEG of your campaign. If you wanted to represent every Lieutenant and Henchman in the BBEG's employ as an Ally you would need to have point values for them. That very quickly leads to a point where you would have to build very much each and every NPC the SCs have a chance to come across. That's overkill and, quite frankly, quite stupid. So you'd better just say that Mr Evil Guy has an army of undead servants and don't assign a point cost for them. Saves you some time to concentrate on things that are actually relevant.