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.
Ultra Tef Gel Ultra Tef-Gel is a fastener lubricant used to prevent corrosion and seizing. Developed using aerospace industry experience, properly applied Tef Gel eliminates the blistering, corrosion, rust, galling, and seizing of hardware commonly experienced in corrosive environments and with dissimilar metals.