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. Properties: Superior impact strength, abrasion and cut through resistance when compared to PTFE, FEP and PFA. Tefzelâ¢ ETFE (ethylenetetrafluoroethylene) is a melt processable fluoroplastic resin. Tefzelâ¢ ETFE fluoroplastics are ideal for wire coating and molding a wide variety of end use articles and components.