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.
TE's flexible printed circuit (FPC) products are available in centerline spacing of 0.25mm, 0.3mm, 0.5mm, 1.0mm, and 1.25mm, and incorporate a low profile height and light-weight features. View Virtual Samples (English) FPC is an interconnect product useful where small centerline spacing makes larger wire-to-board interconnects impractical.