These sites give guidance on how long to retain personal records: http://www.gofso.com/Premium/LE/21_le_ot/fg/fg-Record_Keeping.html http://www.uwyo.edu/CES/FRM/FRM/HouseholdFilingSystem.PDF Does anyone know of any Australian, Canadian or U.K. references? Thanks. _________________________________________________________________ Powerful Parental Controls Let your child discover the best the Internet has to offer. http://join.msn.com/?pgmarket=en-ca&page=byoa/prem&xAPID=1994&DI=1034&SU=http://hotmail.com/enca&HL=Market_MSNIS_Taglines Start enjoying all the benefits of MSNŽ Premium right now and get the first two months FREE*. List archives at http://lists.ufl.edu/archives/recmgmt-l.html Contact [log in to unmask] for assistance