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.
Ultimate tensile strength is also known as tensile strength or the ultimate. The ultimate tensile strength (UTS) is a material's maximum resistance to fracture. It is equivalent to the maximum load that can be carried by one square inch of cross-sectional area when the load is applied as simple tension. The UTS is the maximum engineering stress in a uniaxial stress-strain test.