; and the employer contribution made on behalf of the employee under paragraph (2)(A)(iv) of this subsection . . (b) Conforming amendments (1) Section 408(p)(2)(A)(v), as redesignated by subsection (a), is amended by striking or (iii) and inserting , (iii), or (iv) . (2) Paragraph (8) of section 408(p) is amended by inserting , the employer contribution actually made under paragraph (2)(A)(iv) of this subsection, after paragraph (2)(A)(ii) of this subsection . (3) Section 401(k)(11)(B)(i) is amended by striking and at the end of subclause (II), by redesignating subclause (III) as subclause (V), and by inserting after subclause (II) the following new subclauses: (III) the employer may make nonelective contributions of a uniform percentage (up to 10 percent) of compensation for each employee who is eligible to participate in the arrangement and who has at least $5,000 of compensation from the employer for the year, (IV) contributions on behalf of any employee for any year may not exceed 50 percent of the amount in effect under section 415(c)(1)(A) (except as provided in section 414(v)), and . (4) Section 401(k)(11)(B)(i)(V), as redesignated by paragraph (3), is amended by striking or (II) and inserting , (II), or (III) . (c) Effective date The amendments made by this section shall apply to years beginning after December 31, 2018. 116. Reform of the minimum participation rule (a) In general Subparagraph (H) of section 401(a)(26) is amended by adding at the end the following: Not later than December 31, 2019, the Secretary shall issue final regulations under which this paragraph may be applied separately to bona fide separate subsidiaries or divisions. . (b) Effective date The amendment made by subsection (a) shall take effect on the date of enactment of this Act. 117. Expansion of Employee Plans Compliance Resolution System (a) In general Except as otherwise provided in regulations prescribed by the Secretary of the Treasury or the Secretary's delegate (referred to in this section as the Secretary ), any inadvertent