; (II) a situation similar to a major disaster or emergency described in subclause (I) declared to exist in the community by the Governor of a State; or (III) a qualifying life event experienced by the individual; or (ii) in order to secure employment. (C) Qualifying life event defined For purposes of subparagraph (B)(i)(III), the term qualifying life event — (i) means an event determined by the Secretary to be similar to an event that would permit the individual to make an election change with respect to a cafeteria plan under section 125 of the Internal Revenue Code of 1986; and (ii) includes— (I) a change in the legal marital status of the individual; (II) a change in the number of dependents of the individual (as such term is used in section 404(8)(E)(ii) of this Act); (III) the birth or death of a child of the individual; (IV) the adoption or placement for adoption of a child by the individual; (V) a change in the provider of daycare for a child of the individual, or a significant increase in the cost of the daycare; and (VI) a change in employment status of the individual, the spouse of the individual, or a dependent of the individual (as such term is used in section 404(8)(E)(ii)). (3) Relocation to community where no project is available (A) In general An individual described in subparagraph (B) of this paragraph shall be permitted to withdraw funds from the individual development account of the individual during the 1-year period following the date the individual moves to another community in the same manner that an individual is permitted under section 410(d)(2) to withdraw funds during the 1-year period following the end of a demonstration project. (B) Individual described An individual described in this subparagraph is an individual who— (i) moves to a community where no demonstration project under this title is being conducted