Even at a distance, you can take advantage of a distracted opponent.
Benefit: When attacking with ranged or thrown weapons from a distance of up to 30 feet, if the nearest adjacent space to your target is unoccupied and the opposite space is occupied by a threatening ally, you are considered flanking. Both you and your ally gain all the benefits of flanking, including +2 flanking bonus on attacks, rogues can sneak attack, etc.
Normal: Only characters in melee are considered flanking.
Section 15: Copyright Notice – Strategists and Tacticians
Strategists and Tacticians. Copyright 2010, 4 Winds Fantasy Gaming; Author Ryan Costello, Jr.