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This one was a bit confusing to me... it really has nothing to do with Zubulake.

The FRCP re-write made it pretty clear that when you develop an ESI data
map, you list ALL sources of electronically stored information and your
processes/practices for generation, receipt, and management of information.

In doing this, you would state how data is originally generated/received,
how retention periods are established, how it is stored, how during the time
it it stored, it is backed up periodically, then how the original data is
dispositioned and how backups are managed.   

When this takes place, one of the things that frequently comes to light is
how practice/process is contrary to policy... that backups of data
(generally manged by IT) may be retained for periods of time (in some cases,
substantial periods) longer then the original data which has been
dispositioned in the course of normal business.  

For this reason, backup tapes are almost always subject to discovery.  The
only way to change this is to institute practices that ensure data is stored
in a manner that allows backups to be made that are consistent with the
retention periods of data that remains live on the system, or that the
practices for retention of backups ensure they are recycled PRIOR to any
retention period ending, which in many times defeats their purpose for
recovery of systems that fail.

This is exactly why the whole concept of "e-mail archiving" is such a
fallacy as a good business practice.  The majority of these systems are
designed to capture EVERYTHING, records and non-records, either on receipt
or on generation and store it all in a digital haystack to be searched
later.  If during a meet and greet between a plaintiff and defendant it is
divulged that this exists, someone is going to be licking their chops when
the data maps says "all e-mail is deleted every 30 days", but the opposing
party knows you have this haystack.  And if it's YOUR PRACTICE to maintain
this and not clear e-mail out of it in the same time frames as it is deleted
from desktops, then not only is it discoverable, but you will bear the
burden of cost for the discovery.

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