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.
This is called the thermic effect of food (TEF). Itâs caused by the extra calories required to digest, absorb and process the nutrients in your meal. Protein causes the largest rise in TEF. It increases your metabolic rate by 15â30%, compared to 5â10% for carbs and 0â3% for fats (1).