; (ii) the eligible child may be educated pursuant to any of the methods described in subparagraphs (A) through (G) of subsection (c)(1); (iii) the parent shall direct the use of the funds provided in the education savings account for educational expenses described in subsection (c), and the administering entity shall distribute such funds in accordance with paragraph (3)(B); (iv) the parent agrees to the terms and conditions of the education savings account, including any participation necessary for the accountability activities required under subsection (d)(3); and (v) with respect to an eligible child who is a child with a disability (as defined in section 602 of the Individuals with Disabilities Education Act ( 20 U.S.C. 1401 )), the parent agrees that participation in the program under this section shall have the same effect as parental placement of child under section 612(a)(10)(A) of such Act ( 20 U.S.C. 1412(a)(10)(A) ). (3) Education savings account An education savings account described in this paragraph means a parent-controlled account, established exclusively for the purpose of paying for the educational expenses described in subsection (c) for an eligible child who is the designated beneficiary of the account, that meets the following requirements: (A) No funds shall be deposited into the account unless the funds are— (i) a disbursement of an annual scholarship from the administering entity as provided under paragraph (2)(A)