Internal Revenue Service, Treasury § 36.3121(l)(1)–3Form 2032 Agreement • October 28th, 2014
form shall be executed and filed in ac- cordance with the regulations in this part and the instructions relating to the form. Each copy of the form shall be signed and dated by the officer of the corporation authorized to enter into the agreement, shall show the title of such officer, and shall have the corporate seal affixed thereto. A cer- tified copy of the minutes of the meet- ing of the board of directors of the do- mestic corporation, or other evidence, showing the authority of such officer so to act shall accompany the form. Form 2032 executed and filed as pro- vided in this paragraph shall be signed and dated by the district director or di- rector of the service center and, upon such signing, the Form 2032 so executed and filed will constitute the agreement authorized in section 3121(l)(1). The In- ternal Revenue Service will return one copy of the agreement to the domestic corporation, will transmit one copy of the Department of Health, Education, and Welfare, and will retain
