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.
Tefal is a French cookware and small appliance manufacturer owned by Groupe SEB. Its name is a portmanteau of the words TEFlon and ALuminium. The company is known for creating the non-stick cookware category and for frying products like French fries more healthily with far less fat than is standard. However, some may dispute that Tefal was innovative based on a DuPont chemical patent (US 2776918 A) of a year earlier.