1999 Schedule T required for plan that filed a 1997 5500-C and did not

[mming]

If I understand the instructions for Schedule T and Rev. Proc. 93-42 correctly, a plan that filed a 1997 5500-C that did not apply the substantiation guidelines on line 21 must file a Schedule T for 1999. Afterwards, one wouldn't be needed until 2002. Is this correct? Thanks for all help.