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.
Teff grass is a summer annual forage for livestock and commercial hay producers who often need a fast-growing, high-yielding crop with competitive forage quality. Teff has a wide range of adaptation and is being used all across the U.S. as hay, silage or pasture for dairy, beef, sheep or horses.