general If this paragraph applies to any amendment to any plan or annuity contract, such plan or contract shall be treated as being operated in accordance with the terms of the plan during the period described in subparagraph (B)(ii)(I). (B) Amendments to which subsection applies (i) In general This paragraph shall apply to any amendment to any plan or annuity contract which is made— (I) pursuant to any provision of this section, or pursuant to any regulation under any provision of this section