It is absolutely a record.  It may change from year to year as reviews are completed - but the most current plan(s) should be treated as a vital record.  Without the plan(s) folks would not know what to do when a disruptive event occurs.  Also, FEMA often asks to see the plan in place when the event occurred as part of their review and approval process for FEMA recovery funding.
I set the retention for our plan here as "retain 2 years after superseded, then purge or destroy".   Due to the nature of our business, we destroy the plan(s) by shredding.

Ginny Jones 
(Virginia A. Jones, CRM, FAI) 
Records Manager 
Information Technology Division 
Newport News Dept. of Public Utilities 
Newport News, VA 
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