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.
Full-form Of MMF: MAGNETO MOTIVE FORCE. Definition Of MMF ( Magneto motive Force ): Just as electromotive force ( emf ) is necessary to pass current in electric circuit, magneto motive force ( mmf ) is necessary to establish flux in the magnetic circuit.