There are two subsections of 31 CFR Part 103 that come to bear on this question.
Subsection
103.22(d)(6)(x) reads:
The records maintained by a bank to document its compliance with and administration of the rules of this paragraph (d) shall be maintained in accordance with the provisions of Sec. 103.38.
Subsection
103.38(d) reads, in pertinent part:
All records that are required to be retained by this part shall be retained for a period of five years. ...
Summing up: Five years.
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John S. Burnett
BankersOnline.com
Fighting for Compliance since 1976
Bankers' Threads User #8