If, during the year covered by a benefit report:

1. (1) a benefit director:

   1. (A) resigned from or refused to stand for reelection to the position of benefit director; or
   2. (B) was removed from the position of benefit director; and

2. (2) the benefit director furnished the benefit corporation with any written correspondence concerning the circumstances surrounding the resignation, refusal, or removal;

   the benefit report must include the correspondence described in subdivision (2) as an exhibit.

As added by P.L.93-2015, SEC.3.