; (bb) because the alien worker commences employment in the United States for the employer under another lawful status; or (cc) because the alien worker quit or resigned the worker’s position with the employer. (II) An employer withdrawing a petition under subclause (I) shall file with the Secretary a description of the circumstances— (aa) resulting in the unexpected change in the need for the alien worker; (bb) surrounding the alien worker’s commencement of employment in the United States for the employer under another lawful status; or (cc) surrounding the alien worker’s decision to quit or resign the worker’s position with the employer. (III) Any unused visas associated with petitions withdrawn under subclause (I) that were subject to the cap established under paragraph (1)(A) shall be reassigned to another H–1B petition filed by another employer either in the fiscal year in which the withdrawal was received or in the following fiscal year. (IV) Subclause (I) shall not apply to an employer in a fiscal year if— (aa) (AA) at least 20 and not more than 49 petitions filed by the employer in a fiscal year for H–1B visa classification subject to the cap established under paragraph (1)(A) are approved; and (BB) the employer withdraws more than 25 percent of the approved H–1B visa petitions subject to the numerical limitation under paragraph (1)(A) that were received by the employer in the fiscal year or the employer withdraws more than 10 percent of such petitions because the alien worker resigned his or her employment with the employer before completing 3 months of employment; or (bb) (AA) more than 50 petitions filed by the employer in a fiscal year for H–1B visa classification subject to the cap established under paragraph (1)(A) are approved