This document discusses statutory requirements and best practices for records retention and destruction from a legal perspective. It notes that retention rules are based on statutory minimums and maximums, which vary in their strictness and flexibility. Discretion must also be used to reasonably assess what records may be relevant as evidence. Proper destruction of records, especially electronic records, is important to comply with data protection laws and involves using certified agents, locked bins, shredding, overwriting, or physical destruction. Litigation holds must also be placed to preserve any records relevant to reasonably anticipated legal claims.