I imagine if a company has to comply to SOX, there has been modifications to data retention policies (at a significant cost)
But I do not ever want to be in the situation of dealing with lawyers for the E-Discovery process
http://virtualization.sys-con.com/node/48061
http://www.frontbridge.com/pdf/collateral/WP_Osterman_FB_Sarbanes_Oxley.pdf
McAfee, Inc. experienced an additional $11.1 million in overhead expenses during 2004 to comply with Sarbanes-Oxley requirements, spending more than $3,700 per employee for this purpose.