Doubts remained over the authority of the Belavezha Accords to disband the Soviet Union, since they were signed by only three republics. However, on December 21, 1991, representatives of 11 of the 12 former republics – all except Georgia – signed the Alma-Ata Protocol, which confirmed the dissolution of the Union and formally established the CIS. They also "accepted" Gorbachev's resignation. While Gorbachev hadn't made any formal plans to leave the scene yet, he did tell CBS News that he would resign as soon as he saw that the CIS was indeed a reality.
Is there an answer to this question (If it cannot be answered, say "unanswerable"): What was dissolved by the Protocol?
Union