To perform this procedure, the account you use must be delegated the following:
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Exchange Organization Administrator role
For more information about permissions, delegating roles, and the rights that are required to administer Exchange Server 2007, see Permission Considerations.
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Managed custom folders are a premium feature of MRM. Each mailbox that has managed custom folders requires an Exchange Server Enterprise client access license (CAL). Mailboxes with policies that include managed custom folders require an Exchange Server Enterprise CAL. To learn more about the licensing requirements for MRM, see "Client Access Licenses and MRM" in Understanding Messaging Records Management.
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