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.
MEF: Montville Education Foundation: MEF: Mature Equivalent of Fat: MEF: Minimum Elevation Figure (aeronautical maps) MEF: Mission Equipment Facility: MEF: Mouse Embryo Feeder (cells) MEF: Mother Earth Foundation (Philippines) MEF: Ministry of Environment and Forestry (various locations) MEF: Mission Endowment Fund (various organizations) MEF: Mean Effective Pressure: MEF