Fetal Alcohol Syndrome (Not just exposure to alcohol in utero or fetal alcohol effects, but a diagnosis of the syndrome). Not DSCC eligible, but could cause some DSCC eligible motor/orthopedic impairments.
The only express requirement regarding. file retention in the Virginia ethics rules. applies to trust account records. Rule. 1.15(e) requires that all records required. to be maintained under that rule should. be retained for five years after the end of. the fiduciary relationship.
Records should only be kept as long as they are relevant. Recommendations for tax return and return workpaper retention is the maximum six years statute of limitations for federal tax assessment (IRC 6501 [e]), plus the statute of limitation for malpractice suits in the state in which you reside or practice.