I swear I heard a very high authority at the DOL say that a "duly authorized agent" of a bank, trust or insurance company could issue a certification that could be relied upon for the audit.
I have recently obtained such a certification from a pretty major investment firm, where the investment company certfied as "agent for the trust company."
From reviewing the regs, I cannot find any mention of a duly authorized agent.
Anyone dealt with this before?