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.
The frontal eye fields (FEF) is a region located in the frontal cortex, more specifically in Brodmann area 8 or BA8, of the primate brain. The FEF is responsible for non-tracking, voluntary eye movements. The FEF communicates with extraocular muscles indirectly via the paramedian pontine reticular formation.