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.
1 kilogram force (kgf) was the force of gravity, which is pushing a mass of 1 kg at one place in the world on the ground; calculated according to Newton's law force = mass Ã acceleration. Since the acceleration is dependent on the location, the weight force is varying.