With the current business climate being in recession or decline, it got me
thinking about companies which go out of business and what happens to their
records.  To "go out of business" I guess could happen in a lot of ways so
that's one variant.  And depending on the type of business it is,
proprietorship,  partnership, corporation or some form of one of those is
another variant.  For coporations, public or private might be another
variant.  

 

Let's say a private corporation goes out of business and ceases to operate.
What happens to their records and is there any formal guidance for this or
protection of business partners, customers, etc?  


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