Does reaction adjustment offset two-handed penalty?

Hi - I was just reading on Planet Baldur's gate (here: http://www.planetbaldursgate.com/bg2/character/classes/tables/styles.shtml ) that for two weapon fighting the penalties for this are " offset by the character's reaction adjustment for high Dexterity" - is this actually true? I think from my experience that this is *not* the case, but could someone confirm? Thanks