{"id":38588,"date":"2015-01-12t05:00:47","date_gmt":"2015-01-12t10:00:47","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=38588"},"modified":"2016-04-19t11:18:21","modified_gmt":"2016-04-19t15:18:21","slug":"what-goes-in-a-clients-permanent-file","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/01\/12\/what-goes-in-a-clients-permanent-file\/","title":{"rendered":"what goes in a client’s permanent file?"},"content":{"rendered":"

\"ed<\/a><\/i>we’ve found at least 50 items. what would you add?<\/strong><\/p>\n

by ed mendlowitz<\/i>
\nthe 卡塔尔世界杯常规比赛时间 practice doctor<\/i><\/a><\/p>\n

question:<\/strong> what type of information should be kept in, or as, permanent files?<\/p>\n

response:<\/strong> a permanent file should be maintained for each of your clients. this would include the following:<\/p>\n

    \n
  1. engagement letters<\/li>\n
  2. representation letters\u00a0\u2013 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 read more →<\/a><\/li>\n<\/ol>\n