The only business record that I would keep permanently are certain negotiable securities. I understand that around the time of the Napoleonic wars that UK issued Consols which are perpetual bonds (e.g. bonds with no redemption date). See http://en.wikipedia.org/wiki/Consols I understand that recently others are selling perpetual bonds. See http://www.reuters.com/article/idUSN1319919220091013 http://www.indianexpress.com/news/allahabad-bank-closes-perpetual-bond-sale/439322/ Since you could never cash them in you and your heirs would most likely want to hang on to them if not permanently for at least a very long time. David B. Gaynon [log in to unmask] Huntington Beach CA, USA List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance To unsubscribe from this list, click the below link. If not already present, place UNSUBSCRIBE RECMGMT-L or UNSUB RECMGMT-L in the body of the message. mailto:[log in to unmask]