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This report was published by ARMA International as one of their "Hot Topic" series. It makes the case for the so-called "Big Bucket Theory", where you reduce the overall size of your retention schedule. There are three articles in this report, each of which presents a different perspective on Big Buckets:
Susan Cisco Big Buckets for Simplifying Retention Schedules
Bruce Miller Strategies for Improving Electronic Recordkeeping Performance
John Montana Legal Implications for Using Big Buckets