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.
The Energy Factor, or EF, is a performance metric that determines the efficiency of appliances such as clothes washers, dishwashers and hot water heaters. Energy Factor is an older metric that preceded the Modified Energy Factor (MEF), which is in use as of 2013. These figures are calculated for washing machine brands in an effort to determine whether the model qualifies for an Energy Star rating.