If you want to surrender your fiduciary powers, you must file a certified copy of a resolution of your board of directors evidencing that intent. You must file the resolution with the appropriate Regional Office at the address listed in § 516.40(a) of this chapter.
Code of Federal Regulations
[62 FR 66703, Dec. 30, 1997, as amended at 66 FR 13006, Mar. 2, 2001]