We will use a more recent tax year than the years described in § 418.1135(a) or (b) to reduce or eliminate your income-related monthly adjustment amount when all of the following occur:

1. (a) You experience a major life-changing event as defined in § 418.1205; and
2. (b) That major life-changing event results in a significant reduction in your modified adjusted gross income for the year which you request we use and the next year, if applicable. For purposes of this section, a significant reduction in your modified adjusted gross income is one that results in the decrease or elimination of your income-related monthly adjustment amount; and
3. (c) You request that we use a more recent tax year's modified adjusted gross income; and
4. (d) You provide evidence as described in §§ 418.1255 and 418.1265.