A good rule of thumb (also suggested by Mr. Hook in his original message): any records that might have tax implications should be kept for at least seven years. But the copies of trust documents and receipts for a now-closed trust can probably be kept electronically -- scan them and shred the copies if you would like to reduce the volume of paper. Robert B. Fleming Fleming & Curti, PLC Tucson, Ariona www.FlemingAndCurti.com