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.
Electromotive force. Electromotive force, abbreviation E or emf , energy per unit electric charge that is imparted by an energy source, such as an electric generator or a battery. Energy is converted from one form to another in the generator or battery as the device does work on the electric charge being transferred within itself.