on or after October 7, 2018, and before January 1, 2020, to an individual whose principal place of abode on October 7, 2018, is located in the Hurricane Michael disaster area and who has sustained an economic loss by reason of Hurricane Michael, (iii) any distribution from an eligible retirement plan made on or after July 23, 2018, and before January 1, 2020, to an individual whose principal place of abode during any portion of the period from July 23, 2018, to September 19, 2018, is located in the Mendocino and Carr wildfire disaster area and who has sustained an economic loss by reason of the wildfires to which the declaration of such area relates, and (iv) any distribution from an eligible retirement plan made on or after November 8, 2018, and before January 1, 2020, to an individual whose principal place of abode during any portion of the period from November 8, 2018, to December 15, 2018, is located in the Camp, Woolsey, and Hill wildfire disaster area and who has sustained an economic loss by reason of the wildfires to which the declaration of such area relates. (B) Eligible retirement plan The term eligible retirement plan shall have the meaning given such term by section 402(c)(8)(B) of the Internal Revenue Code of 1986. (5) Income inclusion spread over 3-year period (A) In general In the case of any qualified disaster distribution, unless the taxpayer elects not to have this paragraph apply for any taxable year, any amount required to be included in gross income for such taxable year shall be so included ratably over the 3-taxable-year period beginning with such taxable year. (B) Special rule For purposes of subparagraph (A), rules similar to the rules of subparagraph (E) of section 408A(d)(3) of the Internal Revenue Code of 1986 shall apply. (6) Special rules (A) Exemption of distributions from trustee to trustee transfer and withholding rules For purposes of sections 401(a)(31), 402(f), and 3405 of the Internal Revenue Code of 1986, qualified disaster distributions shall not be treated as eligible