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.
Eragrostis tef is a plant from Ethiopia. The Indian equivlent varient of this Teff plant is Jawar. Teff is the oldest cultivated food plant believed to have originated in Ethiopia some 5000 years ago. Similar to Teff is Nayuruvi. Its a medicinal plant grown in S.India.