Recommended Record Retention
Business Records
| Articles of Incorporation | Permanent |
|
| Bylaws Permanent | Permanent | |
| Capitol Stock and Bond Records | Permanent | |
| Legal Correspondence | Permanent | |
| Minutes | Permanent | |
| Contracts and Agreements | Permanent | |
Financial Records
| Auditor Reports | Permanent |
| Bank Debt Deductions | 7 years |
| Bank Documents, Slips, Statements | 4 years |
| Bills of Lading | 4 years |
| Budgets | 2 years |
| Checks - cancelled | 4 years |
| Contracts -Purchase & Sales | 4 years |
| Credit Memos | 4 years |
| Depreciation Records | 4 years |
| Employee Expense Reports | 4 years |
| Employee payroll Records (W2 & W4) | 6 years |
| Financial Statements Annual | Permanent |
| Invoices | 4 years |
| Inventory List | 4 years |
| General Ledger | Permanent |
| General, Cash Rec. Disbursement | Permanent |
| Payroll Journal | 4 years |
| Petty Cash Vouchers | 4 years |
| Subsidiary Ledgers AR/AP | 6 years |
| Time Cards | 4 years |
| Worthless Securities | 7 years |
Personal Records
| Personnel Accident Reports/Injury | 11 years |
| Attendance Records | 4 years |
| Cobra Records | 3 years |
| Employee Benefits | 2 years |
| I-9 Forms | 1 year after termination |
| Medical Related to Toxic Subs. | 40 years |
| OSHA Training Documentation | 3 years |
| OSHA Logs | 6 years |
| Personnel Files | 6 years |
Inventions and Copyrights
| Patents | Permanent |
| Copyrights | Permanent |
| Trademarks | Permanent |
| Service Marks | Permanent |
Insurance Records
| Accident Reports | 6 years |
| Fire Inspection Report | 6 years |
| Group Disability Reports | 6 years |
| Insurance Policy | 6 years |
| Safety Records | 6 years |
| Settle Insured Claims | 4 years |
Real Estate Records
| Mortgages | 6 years |
| Contracts | 6 years |
| Deeds | Permanent |
Pension/Profit Sharing Records
| Actovarial Report | Permanent |
| Associated Ledgers and Journals | Permanent |
| Financial Statements | Permanent |
| IRS Approval Letter | Permanent |
| Plan & Trust Agreement | Permanent |