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 1st International Reference Reagent (IRR) of Tetanus Toxoid for Flocculation. Test (TEFT) was established by the WHO in 1988. This reagent is essential for the. standardisation of assays used to calculate Lf units of toxoids. The Lf unit is used in. the control of tetanus toxoid during the production process and to confirm antigenic. purity and content of toxoid prior to use in vaccine formulations. It can also be used. for antigen content testing in the final products.