What actions must be taken for aircraft operating without a control tower before executing an overhead maneuver?

For aircraft operating without a control tower, canceling an IFR flight plan is necessary before executing an overhead maneuver, particularly because such maneuvers involve transitioning from controlled to uncontrolled flight. When operating in uncontrolled airspace, having an active IFR flight plan may lead to confusion regarding the aircraft's intentions and location, especially since an overhead maneuver typically involves descending to lower altitudes and performing circular patterns that might interfere with other traffic.

By canceling an IFR flight plan, pilots are indicating that they are no longer operating under the IFR system and may proceed with different visual flight rules (VFR) operations as required by the maneuver. This action facilitates better situational awareness and communication among pilots in the area who are also flying without ATC coverage.

Other options involve actions that are not mandatory for overhead maneuvers in uncontrolled airspace. Adjusting flight altitude could be relevant for safety but is typically part of the maneuver itself. Requesting an emergency landing does not apply unless a specific urgent situation arises, while communicating with ground control is unnecessary in an uncontrolled environment where no tower exists.