no contribution will be accepted— (i) unless it is in cash, or (ii) to the extent such contribution, when added to previous contributions to the trust for the calendar year, exceeds the dollar limitation in effect under subsection (b). (B) The trustee is a bank (as defined in section 408(n)), an insurance company (as defined in section 816), or another person who demonstrates to the satisfaction of the Secretary that the manner in which such person will administer the trust will be consistent with the requirements of this section. (C) No part of the trust assets will be invested in life insurance contracts. (D) The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund. (E) The interest of an individual in the balance in his account is nonforfeitable. (2) Qualified disaster expenses The term qualified disaster expenses means— (A) disaster mitigation expenses, and (B) disaster recovery expenses. (3) Disaster mitigation expenses The term disaster mitigation expenses means expenses for any of the following with respect to the residence referred to in subsection (c): (A) Tornado safe rooms manufactured or constructed in accordance with FEMA 320 or FEMA 361 guidance or tornado shelters manufactured or constructed in accordance with the National Storm Shelter/International Code Council 500 standard. (B) Opening protection, including impact and wind resistant windows, exterior doors, and garage doors. (C) Reinforcement of roof-to-wall and floor-to-wall connections for wind or seismic activity. (D) Roof covering for impact, fire, or high wind resistance. (E) Cripple and shear walls to resist seismic activity. (F) Flood resistant building materials. (G) Elevating structures and utilities above base flood elevation. (H) Fire resistant exterior wall assemblies/systems. (I) Lightning protection systems. (J) Whole home standby generators. (K) Any activity specified by the Secretary as appropriate to mitigate the risks of future hazards (including earthquake,