The Guide to Record Retention Requirements is a single-source reference designed to keep individuals and businesses apprised of federal recordkeeping provisions as prescribed by the various agencies in the Code of Federal Regulations. The Guide outlines and explains in digest form which records must be kept, whether electronic records are legally acceptable, who must keep the records, and how long they must be kept. Each requirement is cited to the Code of Federal Regulations where the official requirements are set forth. For ease of use and conformity to the official regulations, the arrangement and numbering system in the Guide corresponds to the numbering in the CFR. A handy topical index is also provided to quickly point users to pertinent information. The book incorporates all changes affecting recordkeeping regulations as amended in the daily issues of the Federal Register through January 1, 2006.