Re-sign binary (with Apple Developer account)

macOS side

1. Rename your decrypted <NAME>.ipa into <NAME>.zip, unarchive, open
2. Change bundleId in Payload/<NAME>.app/Info.plist to something matching your Apple Developer account
3. Minimal <whatever>.entitlements should have following info:
4. Create app with same bundle id and all the additional capabilities you've included in entitlements xml on Apple Developer website
5. Create provisioning profile for your app id, your device, your developer account on Apple Developer website, download it and rename to embedded.mobileprovision
6. Check that you have correct signing identity and re-sign the binary
7. Pack new ipa with this binary:$ zip -qr <NAME2>.ipa Payload/

iOS side

On a jaibroken device you can modify entitlements and simulate codesigning using ldid utility

Sources

[1] Theory about codesigning

[2] How to re-sign iOS builds

[3] Patching and Re-Signing iOS Apps