Does a 1/1/2000 amendment to go to GATT rates trigger the 5 year waiti

[Guest HIPAAdrome]

The question is pretty much contained in the subject heading. 4044(d)(2) provides that if an amendment grants the employer a right to a reversion of excess assets or increases the amount of the reversion an employer may receive, then that amendment cannot be effective for 5 years. Plan amends to switch to GATT rates effective 1/1/2000, as required by law. This in practice increases the chances of a plan having excess assets, and increases the amount of excess assets and plan will have. Does this amendment trigger the 5 year waiting period?