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.
[keËf, ki(Ë)f] ; from Arabic ØªÙÙÙ (kayf) , meaning pleasure, intoxication), sometimes transliterated as keef or kif, refers to the resin glands (or trichomes) of cannabis that may accumulate in containers or be sifted from loose dry cannabis flower with a mesh screen or sieve.