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.
Definition of EMF-an EMF or electromagnetic field is the field or area of force caused by movement of an electrical charge and containing some amount of electromagnetic energy. Definition of EMR-Electromagnetic radiation, or electromagnetic radio frequency radiation EMFR. Extremely high frequency-EHF is defined as billions of cycles per second, and is the highest radio frequency band, extending from 30 to 300 GHz. or in wavelength size, waves are 1-10 mm or millimeters, also abbreviated MMW or mmW. Microwaves are an example.