; and (ii) in subsection (b)(5), by striking and before the plan and by inserting , and the rules of section 83(i) shall apply in determining which employees have a right to make an election under such section before the semicolon at the end. (C) Conforming amendments (i) Section 3121(a)(22)(A) of the Internal Revenue Code of 1986 is amended by inserting (other than qualified stock (as defined in section 83(i)(2)) with respect to which an election is in effect under section 83(i)) after a share of stock . (ii) Section 209(a)(19)(A) of the Social Security Act ( 42 U.S.C. 409 ) is amended by inserting (other than qualified stock (as defined in section 83(i)(2) of the Internal Revenue Code of 1986) with respect to which an election is in effect under section 83(i) of such Code) after a share of stock . (iii) Section 3231(e)(12)(A) of the Internal Revenue Code of 1986 is amended by inserting (other than qualified stock (as defined in section 83(i)(2)) with respect to which an election is in effect under section 83(i)) after a share of stock . (iv) Section 3306(b)(19)(A) of the Internal Revenue Code of 1986 is amended by inserting (other than qualified stock (as defined in section 83(i)(2)) with respect to which an election is in effect under section 83(i)) after a share of stock . (2) Treatment under nonqualified deferred compensation plan Subsection (d) of section 409A of such Code is amended by adding at the end the following new paragraph: (7) Treatment of qualified stock An arrangement under which an employee may receive qualified stock (as defined in section 83(i)(2)) shall not be treated as a nonqualified deferred compensation plan, or as failing to meet the requirements of this section, solely because of an employee’s election, or ability to make an election, to defer recognition of income under section 83(i). . (d) Information reporting Section 6051(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (14), by striking the period at the end of paragraph (15) and inserting