How can I determine if user mailboxes contain custom folders?

We're migrating from Exchange 2003 to Exchange 2007. There are some
significant differences in they way that retention policies work between
these two versions of Exchange. I need to determine who has custom
folders under their inbox – we need to tell these users to move these
folders up one level so that retention policies will work properly. Is
there a way I can use the 2007 Exchange Management Shell, or any other
utility or tool, to determine who has folders under their inbox?
