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.
Thermic Effect of Food (TEF). Your body burns calories to chew, digest and store food. Each type of food (macronutrient) has a different TEF. Eating protein burns the most calories by a small margin. TEF accounts for about 10% of the total number of calories you burn each day.