[Code of Federal Regulations] [Title 29, Volume 9] [Revised as of July 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR4000.54] [Page 732] TITLE 29--LABOR CHAPTER XL--PENSION BENEFIT GUARANTY CORPORATION PART 4000_FILING, ISSUANCE, COMPUTATION OF TIME, AND RECORD RETENTION --Table of Contents Subpart E_Electronic Means of Record Retention Sec. 4000.54 May I dispose of original paper records if I keep electronic copies? You may dispose of original paper records any time after they are transferred to an electronic recordkeeping system that complies with the requirements of this subpart, except such original records may not be discarded if the electronic record would not constitute a duplicate or substitute record under the terms of the plan and applicable federal or state law. (Approved by the Office of Management and Budget under control number 1212-0059)