Interesting article in the listserv today. I wonder where they got the 10 year retention under SEC. I don't remember seeing anything that long. <http://www.s-ox.com/News/detail.cfm?ArticleID=1659> Bob Dalton, CRM Dalton Consulting List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance