What is the rule on refusing to produce corporate records on the Fifth Amendment?

this rule is that the custodian of corporate records, who acts as a representative of the corporation, cannot refuse to produce corporate records on Fifth Amendment grounds. See Bellis v. United States, 417 U.S. 85, 90, 94 S.Ct. 2179, 40 L.Ed.2d 678 (1974). This is true (1) whether the subpoena is directed to the corporation itself or to the custodian in his representative capacity, see id. at 88, 94 S.Ct. 2179, and (2) "regardless of how small the corporation may be," id. at 100, 94 S.Ct. 2179.