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) = 2.20 pounds-force (lbf) Specific kilogram force to pound-force Conversion Results. Enter a New kilogram force Amount to Convert From. * Whole number, decimal or fraction ie: 6, 5.33, 17 3/8. * Precision is how many digits after decimal point 1 - 9.