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.
Electromotive Force (EMF) The electromotive force (EMF) is the maximum potential difference between two electrodes of a galvanic or voltaic cell. This quantity is related to the tendency for an element, a compound or an ion to acquire (i.e. gain) or release (loss) electrons.