by which to satisfy the requirements of this section in the event that an employee is inadvertently excluded from a distribution of employer securities (including a case where a service provider is treated as not an employee by the employer, but is determined to be an employee), and (3) require such reporting under sections 6045 and 6051 with respect to transfers of stock to which subsection (a) applies as the Secretary determines to be necessary or appropriate to carry out this section. . (b) Clerical amendment The table of sections for such part is amended by inserting after the item relating to section 83 the following new item: Sec. 83A. Qualified stock distributions to employees. . (c) Effective date The amendments made by this section shall apply to stock received by employees after the date of the enactment of this Act.