ComplyGuy, you are correct, retention schedules in PA, is one of those things that is never clear cut, and there are many versions of retention. I too have never found one that is clear and too the point. If anyone is interested, I do have a 1990 (it is old!) version of PBA's retention schedule I got a seminar. (send me a PM and I am willing to share what I have). In one section, it even mentions "ledger cards", now how old is that! Unless, you have been in banking a long time, you may not remember some of the old processes. Credit files are listed as 10 years after closing. Tax returns are not specifically listed. One rule of thumb, I picked up (at a PBA seminar, I think) is if unsure, ask yourself the question of whether you would need anything from that file for BSA purposes - and if so, keep it 5-7 years. Hope this helps.