A per diem plan must be a qualified per diem plan in order for the per diem payments to be paid tax-free. Failure to properly administer a per diem plan that is intended to be qualified will have adverse tax implications for both employees and the employer.
A tracheoesophageal fistula (TEF, or TOF; see spelling differences) is an abnormal connection (fistula) between the esophagus and the trachea. TEF is a common congenital abnormality, but when occurring late in life is usually the sequela of surgical procedures such as a laryngectomy.
Report Abuse. Electromotive force (emf), often denoted by or â° (script capital E), is a measure of the tendency for electric charge to flow around a circuit or other closed curve. An emf is also commonly used to express the strength of a compact source of electrical energy, such as a battery.