qualified Rita distribution
(C)The term “qualified Rita distribution” means any distribution (other than a qualified Katrina distribution)— (i)described in(but only to the extent such distribution relates to financial hardship), 403(b)(11)(B), or 72(t)(2)(F), (ii)received after, and before, and (iii)which was to be used to purchase or construct a principal residence in the Hurricane Rita disaster area, but which was not so purchased or constructed on account of Hurricane Rita.