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.
In physics, a foot-pound force (symbol ft lbf or ft lbf), usually abbreviated to foot-pound, is an Imperial and U.S. customary unit of mechanical work, or energy, although in scientific fields one commonly uses the equivalent metric unit of the joule (J).nch-pound or foot pounds. The SI derived unit for energy is the joule. 1 joule is equal to 8.85074610683 inch-pound, or 0.737562149277 foot pounds. Note that rounding errors may occur, so always check the results.