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.
Tefzelâ¢ ETFE Resin. Tefzelâ¢ is a modified ETFE (ethylene-tetrafluoroethylene) fluoroplastic available as pellets or as powder for rotational molding. Tefzelâ¢ ETFE resin combines superior mechanical toughness with an outstanding chemical inertness that approaches that of Teflonâ¢ fluoroplastic resins. Tefzelâ¢ features easy processibility, a specific gravity of 1.7, and high-energy radiation resistance.