what goes in a client’s permanent file?

we’ve found at least 50 items. what would you add?

by ed mendlowitz
the 卡塔尔世界杯常规比赛时间 practice doctor

question: what type of information should be kept in, or as, permanent files?

response: a permanent file should be maintained for each of your clients. this would include the following:

1. engagement letters
2. representation letters – i would keep these in the permanent file. an example is that a claim could be made after you no longer have the work paper file associated with the matter. this is especially so with estate planning consultations where a claim could arise many years after a gift tax return was filed. i would keep copies of crummey letters in the file for the gift tax returns, if it is your practice to obtain copies of such letters