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.
Emf - is the amount of energy of any form that is changed into electrical energy per coulomb of charge. pd - is the amount of electrical energy that is changed into other forms of energy per coulomb of charge. Sources of emf: Cell, battery (a combination of cells), solar cell, generator, dynamo, thermocouple.