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.
Etymology: AS, lif. the energy that enables organisms to grow, reproduce, absorb and use nutrients, and evolve, and, in some organisms, to achieve mobility, express consciousness, and demonstrate a voluntary use of the senses. Industry The duration of a product or material in its as-manufactured form.