Jeanne

A lot of it is a state by state thing. I have seen a lot of states & the
IRS, if I remember correctly, normally require that the records must be
preserved until the statute of limitations for making additional
assessments for the period for which the return was due has expired.
Generally, this is three years after the due date of the return or the
date the return is actually filed, whichever occurs later.

There are a number of situations, where the three year limitation on
assessments do not apply. Again, it all depends on the individual
requirements of the states & the IRS.


Steve Morgan
C.J. Segerstrom & Sons, Records Manager
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(714) 438-3228 phone
(714) 546-9835 fax

-----Original Message-----
From: Records Management Program [mailto:[log in to unmask]] On
Behalf Of Jeanne Callen
Sent: Wednesday, August 09, 2006 8:02 AM
To: [log in to unmask]
Subject: Estate/Will Record Retention Requirements

Good morning, I have been asked to do some research on retention
requirements on estate paperwork - wills, payment disbursements, etc. 
All parties involved are deceased and the last payment was disbursed in
1999.  Can someone direct me as to where I can find any information
pertaining to estate settlements?

Any help offered would be greatly appreciated.

Jeanne Callen

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