Owner Property Page
The access control editor can include an Owner property page that enables the user to change an object's owner. For more information about an object's owner, see Owner of a New Object and Taking Object Ownership in C++.
The Owner property page is in the advanced security property sheet displayed when the user clicks the Advanced button on the basic security property page. To include the Owner property page, set the SI_ADVANCED and SI_EDIT_OWNER flags in the SI_OBJECT_INFO structure returned by your ISecurityInformation::GetObjectInformation implementation.