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.
In physics, a foot-pound force (symbol ft lbf or ft lbf), usually abbreviated to foot-pound, is an Imperial and U.S. customary unit of mechanical work, or energy, although in scientific fields one commonly uses the equivalent metric unit of the joule (J). joule is equal to 0.737562149277 ft-lbf, or 1 N-m. Note that rounding errors may occur, so always check the results. Use this page to learn how to convert between foot pounds and newton meters.