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.
It is generally defined as the electrical potential for a source in a circuit. A device that supplies electrical energy is called a seat of electromotive force or emf. Emfs convert chemical, mechanical, and other forms of energy into electrical energy. The product of such a device is also known as emf. The word force in this case is not used to mean mechanical force, measured in newtons, but a potential, or energy per unit of charge, measured in volts. In electromagnetic induction, emf can be defined around a closed loop as the electromagnetic work that would be done on a charge if it travels once around that loop.