45 CFR 149.350 - Maintenance of records.
(a) The sponsor of the certified plan (or a subcontractor, as applicable) must maintain and furnish to the Secretary, upon request the records enumerated in paragraph (b) of this section. The records must be maintained for 6 years after the expiration of the plan year in which the costs were incurred, or longer if otherwise required by law.
(b) The records that must be retained are as follows -
(1) All documentation, data, and other information related to this part.
(2) Any other records specified by the Secretary.
(c) The Secretary may issue additional guidance addressing recordkeeping requirements, including (but not limited to) the use of electronic media.
(e) The sponsor is responsible for ensuring that the records are maintained and provided according to this subpart.