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.
Tensile strength measures the force required to pull something such as rope, wire, or a structural beam to the point where it breaks. The tensile strength of a material is the maximum amount of tensile stress that it can be subjected to before failure. The definition of failure can vary according to material type and design methodology. This is an important concept in engineering, especially in the fields of material science, mechanical engineering and structural engineering.