Maintenance of records: REIT managers and trustees must retain comprehensive records and ensure electronic record security and continuity. Maintenance of records requires the manager to retain comprehensive REIT documentation-including investment decisions, agreements, issuances, distributions, disclosures, valuation reports, books of accounts, audit reports and unit holder grievances-and the trustee to retain registration, trust deed, title documents (or copies), meeting notices and minutes, and periodic disclosures; such records may be physical or electronic, with electronically signed records where signatures are required, and the manager and trustee must maintain backup, storage, communication safeguards and a business continuity and disaster recovery plan to preserve data and transaction integrity.