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.
â¢ LBF. (noun) The noun LBF. has 1 sense: 1. a nontechnical unit of force equal to the mass of 1 pound with an acceleration of free fall equal to 32 feet/sec/sec. Familiarity information: LBF. used as a noun is very rare.