I always keep my seeds in little plastic vials in the fridge no matter how long i'm keeping them.
You want them cool, but don't put them in the freezer because I think that's too cold. The lower temperature and light will slow the decay of the hormones and compounds in the seed. Moisture is one of the things that activates the seed when it reaches the soil so you want to keep it dry for this reason and also because water also will aid the break down of compounds and eat into the shell etc.
People have successfully used seeds from decades ago that weren't kept in good conditions- so if you keep them dry, dark and cool they should be safe for at least a couple years easy.
Depends on the purpose of the seed too. If you want to keep a strain alive but stored away, you could keep maybe 50 or more for even say something crazy like 50+ years- but not expect them all to germinate or grow well. But you see you could find at least 1 keeper out of 50 and so resurrect a 50+ year old strain.
On the flip side of that, if you want/need all or most of the seeds to germinate and kick on perfectly- you wouldn't plan to store your seeds nearly as long.
As for hard specific facts, you could look around but I think it would be a hard thing to judge and will all be based on probability of this or that. Maybe look up that Swiss seed vault and see what they say. If you haven't heard of it, they are preserving as many of the earths species in seed form as like a way of ensuring the genetics survive. Like a Noah's arc for seeds I guess...