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.
The maximum stress it withstands before failing is its ultimate tensile strength. Ultimate tensile strength (UTS), often shortened to tensile strength (TS) or ultimate strength, is the maximum stress that a material can withstand while being stretched or pulled before failing or breaking.he reversal point is the maximum stress on the engineering stressâstrain curve, and the engineering stress coordinate of this point is the ultimate tensile strength, given by point 1. The UTS is not used in the design of ductile static members because design practices dictate the use of the yield stress.