Model 70 Pocket PC 2002 User's Guide
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If you are using IMAP4, the folders you create and the messages you move are
mirrored on the e-mail server. Therefore, messages are available to you anytime you
connect to your mail server, whether it is from your Model 70 or desktop computer.
This synchronization of folders occurs whenever you connect to your mail server,
create new folders, or rename/delete folder when connected.