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.
What is EMF? We live in an invisible sea of electromagnetic field radiation. Subtle energies constantly swirl in and around our bodies, whether or not we are aware of them. Electromagnetic Fields (EMF) are energy waves with frequencies below 300 hertz or cycles per second.