There is a nice section on this topic in the September 2005 Sedona Guidelines: Best Practice Guidelines & Commentary for Managing Information & Records in the Electronic Age. See Appendix E: Technical Appendix.
David B. Steward
Director of Records
HUSCH BLACKWELL LLP
4801 Main Street, Suite 1000
Kansas City, MO 64112-2551
Direct: 816.983.8860
Fax: 816.983.8080
[log in to unmask]
huschblackwell.com
View Bio | View VCard-----Original Message-----
Any tax advice contained in or attached to this message or email string is not intended or written to be used,
and cannot be used to (i) avoid penalties that may be imposed on any taxpayer under the Internal Revenue Code
or (ii) promote, market, or recommend to another any transaction addressed herein.