When a business with only a few records changes its name, you should:

• A. refile all the records under the new name and create a cross reference under the old name
• B. create and maintain two separate files, one under each name
• C. continue to file all new records under the old name but create a cross reference
• D. both a and c

Answer: (A)

When a business changes its name, the filing structure should reflect the current identity while keeping a link to the past. For a small set of records, refile all of them under the new name so the active records show the entity as it is now. At the same time, create a cross-reference under the old name that points to the new file. This approach keeps the records organized around the current legal entity and ensures anyone searching by the former name can still find what they need, without creating duplicate files or conflicting, split histories.

Keeping two separate files under each name would create duplication and confusion, and continuing to file new records under the old name would fail to reflect the change in identity. Combining both incorrect approaches would be inconsistent.