They had been reported missing on Sunday when the 30 year rule which prevents the release of sensitive State papers expired.

BBC: Missing arms files turn up

If the IRS later determines an employee's original deferral violated some new rule (say, just missing a deadline for deciding to defer pay), he'll have to pay regular taxes and the 20% penalty tax on the whole balance (including earnings).

FORBES: Strings Attached

That's a question every parent should ask, for today a missing school nurse isn't the exception but the rule.

CNN: Are school nurses disappearing?