if such employee had separated from employment instead of reducing their hours of employment with their employer and engaging in mentoring activities, in accordance with clauses (iii) and (iv) of section 72(t)(2)(H), by (ii) the percentage equal to the quotient obtained by dividing— (I) the sum of— (aa) the number of hours per pay period by which the employee's hours of employment are reduced, and (bb) the number of hours of employment that such employee is engaging in mentoring activities, by (II) the total number of hours per pay period worked by the employee before such reduction in hours of employment. . (c) ERISA Subparagraph (A) of section 3(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(2) ) is amended by striking the period at the end and inserting the following: , or solely because such distribution is made to an employee who is serving as a mentor (as such term is defined in section 72(t)(2)(H) of the Internal Revenue Code of 1986). . (d) Application The amendments made by this section shall apply to distributions made in taxable years beginning after December 31, 2017.