receive and store email for your users from other mail servers on the internetlet your users retrieve the email through IMAP and POP3 - even using SSL-encrypted connectionsreceive and forward ("relay") email for your users using SMTP authenticationoffer a webmail interface to read emails in a web browserdetect most spam emails and filter them out or tag them
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I have found that this is the easiest combination that allows you to serve Virtual Domains, and Users. With this it's also very easy to implement webmail systems like SquirrelMail.