Plan record retention and test your backups

Do not pick one destruction date for everything

Estate records can serve several purposes: tax reporting, property history, court proceedings, reimbursements, insurance, and family communication. Those purposes may require different retention periods. A general “keep everything for three years” rule can be wrong for a particular document. The IRS says retention depends on the event and notes that other needs can require longer retention than tax rules alone.

Make a retention register with document category, storage location, responsible person, applicable instruction, review date, and any hold on deletion. Ask the estate’s attorney or accountant to resolve the actual periods. A review date is a reminder to check the rule, not automatic permission for software to delete records.

Separate originals, working copies, and archives

Identify which physical originals exist and where they are held. A scanned copy can improve access without replacing the original’s role. Keep a location record so a successor does not mistake an image for the only version. Protect original documents from casual circulation when an authorized person needs to retain them.

Working files change frequently, while a dated archive preserves a particular state. Keep both concepts clear. An export made before an accountant’s adjustments is useful evidence of the handoff, but it is not the latest ledger. Label archives with their date and purpose, and keep a short note explaining what they contain.

• Ledger data and field explanations
• Receipt images and document index
• Decision and reimbursement histories
• Statements and reconciliation notes
• Original-document location register
• Export date, scope, and restore instructions

Worked example: test a backup before you need it

Suppose the app exports a ledger archive but receipt images are stored separately. Save a test archive and inspect its contents. Open one old receipt, find the linked expense, and verify a reimbursement history. If the image is missing, the export is not a complete evidence backup, even if the ledger totals restore correctly.

Perform the test in a separate environment so you do not overwrite the working records. Record the test date, files opened, and any gaps. If restoration requires a password or special application, make sure an authorized successor can obtain the necessary instructions through an appropriate secure process.

Protect the archive and schedule a review

Choose backup storage that fits the sensitivity of the records and the people who will use it. Keep access limited and protect backup credentials. The FBI’s guidance emphasizes encrypted, strongly protected backups and limiting access to personal data. A second copy on the same device does little to address device loss or failure.

Before deleting anything, check for open disputes, ongoing reviews, tax questions, or professional instructions to preserve records. Document any authorized disposal decision by category and date without retaining unnecessary sensitive content in the disposal log. Review the plan when responsibility changes. The point is to make retention deliberate and recovery possible, rather than accumulating unlabeled files or trusting a backup that nobody has opened.

Set the next backup test while the current one is still fresh. A calendar reminder should name the archive and the person responsible, so the task remains specific when it comes due.