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.
TMOF stands for. 1  7. TMOF. Trypsin Modulating Oostatic Factor. Medical. 2  1. TMOF. The Midnight Organ Fight. 3  1. TMOF. The Ministry of Fitness. 4  1. TMOF. The Morning On Fire. 5  1. TMOF. The Museum of Flight. 6  1. TMOF. The Monster of Florence.