GFOA Seeks Clarification on Retention
- IRS Plan Would Make Record Retention More Flexible. Kinnander, Ola // Bond Buyer;6/18/2002, Vol. 340 Issue 31410, p5
Reports the proposal of the Internal Revenue Service in giving issuers flexibility over the retainment of bond-related documents in the U.S. Increase in the concerns of record retention; Requirement in minimizing storage and administrative cost; Identification of documents that can be destroyed.
- Document retention in the twilight zone: The perils of policies unpoliced. Bianchi, Ronald F. // Records Management Quarterly;Jan93, Vol. 27 Issue 1, p16
Addresses some of the issues faced by organizations which may have document retention policies but do not enforce them or know if they are enforced. Legal aspects of document retention; Checking of retention schedule implementation; Litigation-related cost benefits; Importance of identifying...
- Records retention requirements for law firms and legal ... Skupsky, Donald S. // Records Management Quarterly;Apr91, Vol. 25 Issue 2, p34
Addresses some special problems related to establishing a records retention program for law firms and legal departments. Some reasons why law firms and legal departments show less interest in records retention; Laws affecting records retention; Legal considerations that may influence the...
- Records retention schedules in court: The pitfalls. Montana, John // Records Management Quarterly;Oct96, Vol. 30 Issue 4, p32
Discusses court cases illustrating factors which have enabled plaintiffs to discredit claims that a records retention program precluded production of documents. Products liability lawsuits `Chrysler Corp. versus Blackmon'; `Baker versus General Motors Corp.'
- Records retention provisions of international tax laws. Stephens, David O. // Records Management Quarterly;Oct96, Vol. 30 Issue 4, p60
Reviews the record retention provisions of the tax codes of twenty-two countries. Countries include Australia, Belgium, Brazil, China; Five and fifteen years as the range of required records retention.
- Crafting Fool-Proof Document-Retention Policies. Deligiannis, Amalia // Corporate Legal Times;Jan2003, Vol. 13 Issue 134, p29
Focuses on the issues related to document-retention policies. Installation of routine systems to ensure employees follow the policies; Link between type of document and length of retention of company information; Cost of maintaining documents in lawsuit. INSET: CLEANUP TIME.
- How long should you keep those records? Kahan, Stuart // Practical Accountant;Aug96, Vol. 29 Issue 8, p48
Looks at strategies for record retention. US Internal Revenue Service's (IRS) position on recordkeeping; Accounting records; Bank records; Computer records; Corporate records; Personnel records; Real property records.
- Records retention guidelines: A contrary view. Skupsky, Donald S. // Records Management Quarterly;Oct91, Vol. 25 Issue 4, p38
Provides information in establishing records retention guidelines. Reasons for developing retention guidelines; Developing voluntary retention guidelines; Why retention guidelines often lead to inappropriate periods; How to develop effective retention guidelines.
- Dance to the music: Records management and litigation in... // Records Management Quarterly;Apr93, Vol. 27 Issue 2, p12
Examines the records management and the legal process in Canada with a focus on some discovery problems. Suggested policies which could minimize the adverse affects of the discovery problems; Procedural rules in the Federal Court of Canada; Process of litigation.