The Federal E-Sign Act permits electronic records (i.e., imaged documents) to satisfy the bank’s document retention requirements if: (1) the electronic record accurately reflects the original document, and (2) the electronic record is in a form that can be accurately reproduced later. So, imaged documents serve as a substitute for the original paper document and the original document can be destroyed after it is imaged. However, there are exceptions where you would want to retain the original document. I’m looking for items like SBA loans, power of attorney papers, signature guarantees. So my question is, where can I find those exceptions where the original paper document should be retained?