Exceptions .—
This paragraph shall not apply to any plan amendment if—
(i)#
the plan, were such amendment to take effect, would have a funding target attainment percentage (as defined in section 430(d)(2)) of 100 percent or more,
(ii)#
the Secretary determines that such amendment is reasonable and provides for only de minimis increases in the liabilities of the plan with respect to employees of the debtor,
(iii)#
such amendment only repeals an amendment described in section 412(d)(2), or
(iv)#
such amendment is required as a condition of qualification under this part.