Mesothelioma is a form of cancer which occurs in thin membranes (called the mesothelium) lining the chest, lungs, abdomen and sometimes the heart. Although quite rare, mesothelioma symptoms strike more than 200 people each year in the United States. The majority of mesothelioma cases are directly linked to asbestos exposure.
Because of the long latency period of mesothelioma, the average age of patients is between 50 and 70 years. Mesothelioma affects men most due to the high exposure of asbestos in industrial typed jobs. Mesothelioma symptoms include respiratory problems, shortness of breath, continual cough and pneumonia. Other mesothelioma symptoms include weight loss, abdominal problems and swelling. In some mesothelioma patients, the mesothelioma symptoms are quite muted, making it hard for mesothelioma doctors to diagnose.
Mesothelioma doctors specialize in the study, research, and treatments of Mesothelioma cancers.
Mesothelioma (or the cancer of the mesothelium) is a disease in which cells become abnormal and replicate without control. During Mesothelioma, these cells will invade and damage tissues and organs. Mesothelioma cancer cells can spread throughout the body causing death.
Mesothelioma treatments and Mesothelioma clinical trials and tests
There are many mesothelioma treatment options available. Treatments include surgery, radiation therapy and chemotherapy and the mesothelioma treatment depends on the patient’s age, general health and stage of the cancer. There has been much mesothelioma research conducted throughout the past two years to find new treatment methods. Click here to read more about mesothelioma treatment techniques.
Through mesothelioma research, The National Cancer Institute has sponsored mesothelioma tests and clinical trials that are designed to find new treatment methods. Because of the increase in number of mesothelioma cases in the United States, both governments have increased funding for mesothelioma research. Mesothelioma research and clinical trials have been successful in developing new techniques to fight this cancer and the outlook for more advanced mesothelioma treatments is promising.
Surgery is the most common treatment method for malignant mesothelioma. Tissues and linings affected by mesothelioma are removed by the doctor and may include the lung or even diaphragm.
A second mesothelioma treatment method is radiation therapy through the use of high energy x-rays that kill the cancer cells. Radiation therapy can be outside or inside the body.
A third mesothelioma treatment method is chemotherapy. Through pills or drugs through needles, chemotherapy drugs are used to kill cancer cells.
A new mesothelioma treatment method is called intraoperative photodynamic therapy. In this treatment, light and drugs are used to kill cancer cells during surgery for early stages of mesothelioma in the chest. Although there are numerous treatments and drugs for mesothelioma, doctors are losing the battle against this deadly disease. Most mesothelioma treatments involve old techniques combined with different drug cocktails. However, in most cases, these mesothelioma treatments have many side effects including organ damage, nausea, increase in heart failure etc. The rush to find a more effective mesothelioma treatment or even cure is ongoing at numerous clinical labs across the nation. Let's hope that the mesothelioma treatments will one day erradicate mesothelioma cancer and asbestosis.
With an abundance of information on the Internet, Mesothelioma Cancer and Asbestos ([http://www.mesothelioma-cancer-and-asbestos.com]) has consolidated the most important issues surrounding Mesothelioma, Mesothelioma doctors and symptoms, Mesothelioma treatment, Mesothelioma research and tests.
At [http://www.mesothelioma-cancer-and-asbestos.com], the website contains useful resources on Mesothelioma lawyers and attorneys, as well as causes by asbestos exposure, asbestos removal, asbestos attorneys and lawsuits, and asbestos cancer. Patients stricken by Mesothelioma and their families require support and current information. Mesothelioma Online Resources hopes to educate and give hope to survivors and victims.
Mesothelioma is such a harsh disease. Not only does it take years for symptoms to appear, but there are limited treatements and drugs that will prolong the lives of workers stricken with mesothelioma. In many cases, the death rate of mesothelioma is unfortunately very high. However, with increased funding in mesothelioma research through the government and private grants, the outlook for a mesothelioma cure is quite possible. In the meantime, mesothelioma support groups and local discussions provide the ongoing support for mesothelioma patients.
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Understanding 'Per Diem' By Jean Folger | Updated October 14, 2018 — 10:59 PM EDT
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"Per diem" or day rate is a fixed amount of reimbursement paid to employees for daily lodging, meals, and incidental expenses incurred during business-related travel. The rates are set each year by the General Services Administration (GSA) for destinations within the Continental US; non-foreign rates (e.g., Alaska, Hawaii, Puerto Rico, and Guam) are set by the Department of Defense and foreign rates (anywhere outside the US and its territories) are established by the State Department.
If you travel for business or have employees who travel, it is important to understand per diem, which offers an alternative to reimbursement based on detailed expense records and requires less elaborate bookkeeping. Here, we answer questions you might have about per diem, how it works and, what it involves tax-wise.
What Does Per Diem Cover?
The GSA breaks down per diem rates into two categories:
Meals and incidental expenses (M&IE)
Lodging
M&IE
The meals and incidental expenses (M&IE) category covers all meals (breakfast, lunch, and dinner), room service, laundry, dry cleaning, pressing of clothing, and fees and tips for the people who provide services, such as food servers and luggage carriers. Per diem rates for meals vary by location and are categorized into six tiers.
Major cities typically have the maximum per diem tier of $76 (for the 2019 fiscal year); smaller cities that host substantial business-related travel have per diems that fall between tiers 2 and 5 ($56 to $71). Areas that are not typically visited by business travelers will have the minimum tier rate of $55.
Lodging
The lodging category covers accommodations for overnight stays, such as hotels, motels, inns, resorts, and apartments. A separate per diem rate is set for both M&IE and lodging for each location. For example, for the 2019 fiscal year, the per diem rates for Atlanta range between $152 and $159 for lodging and $66 for M&IE. For Chicago, lodging rates range between $131 and $223, depending on the month, and the M&IE per diem is $76.
Why Do Per Diem Rates Differ by Location?
Per diem rates are based on an area’s cost of living. Per diem rates in large cities, such as Chicago, New York, and Los Angeles are higher than non-metropolitan areas because goods and services in larger cities are generally more expensive. Lodging rates can also vary by month in response to supply and demand. The highest lodging per diem in New York City, for example, coincides with autumn, the season that attracts the most tourists and business travelers. Per diem rates are updated annually and become effective Oct. 1, the first day of the federal government’s fiscal year.
How do I find per diem rates for a specific location?
Ask your employer’s Human Resources or Accounting department for specific rates, or look up the information by visiting the GSA website, where you can search by city, state, or zip code for the current fiscal year (Oct. 1 through Sept. 30). If you want to view the next fiscal year or any other year since 1997, search by state and select the appropriate year from the drop-down menu. Click “Find per diem rates” to view the results, which are broken down by primary destination, county, maximum lodging by month, and meals and incidental expenses (M&IE).
If you search for an area that isn’t covered by GSA tables (e.g., Hawaii, which is not part of the Continental US), two links will appear that will direct you to the appropriate website: the Department of Defense for non-foreign travel (Alaska, Hawaii, Puerto Rico, and Guam) and the State Department for all foreign destinations.
What if my location isn’t listed in the GSA tables?
A standard rate of $55 per diem for M&IE and a standard rate of $94 per diem for lodging (fiscal year 2019) applies to any location that does not have a specified rate in the GSA tables. This holds true for all states in the Continental US.
Does my employer have to use the rates set by the General Services Administration?
While most businesses use the per diem rates set by the GSA, they can use alternative reimbursement methods. For example, employers can use the IRS high-low method, which establishes one flat rate per diem for high-cost locations (e.g., New York, Chicago, and the District of Columbia), and one flat rate for all other locations. For travel on or after Oct. 1, 2018, the rate is $287 ($71 if M&IE only) for travel to any high-cost area and $195 ($60 M&IE) for travel to any other location in the Continental US.
Do I have to pay taxes on per diem reimbursements?
Per diem payments are not considered wages – and are therefore non-taxable – as long as they meet certain conditions. You will be subject to taxes if any of the following are true
Payment is more than the allowable federal per diem rate
You did not file an expense report with your employer
Your expense report did not include the date, time, place, amount, and business purpose of the expense
Your employer gave you a per diem and didn't require an expense report.
If any of the above situations are true, your per diem will be considered wages and will be subject to income tax withholding and payroll taxes. The amount will be reported by your employer on your W-2 form. If it is just that your per diem was above the allowable federal per diem rate, only the excess amount will be considered wages.
To substantiate your travel and related expenses, you will be required to maintain a log that includes the days you traveled for business, where you went, and the business purpose of the trip. Note: if your business-related travel lasts longer than a year in one location – even if it involves two or more separate assignments – you may not be eligible for tax exemption under the per diem tax rules. To avoid unfavorable tax consequences, consult with your tax advisor before embarking on an extended business trip.
Can per diem ever be used as a salary alternative?
Because per diem payments are non-taxable, some people may raise the question, “Can I accept a lower salary with per diem instead of a higher salary with no per diem?” The answer is "no". Per diem policies cannot be created in a manner that allows what should be wages to be labeled as something else – in this case, per diem.
The Bottom Line
Per diem payments provide reimbursement to employees who travel for business purposes. Rates vary by location and time of year and are broken down into two categories: a href="/credit-cards/how-to-use-small-business-credit-cards/">lodging and meals and incidental expenses (M&IE). As long as your payments do not exceed the maximum federal per diem rate, they are non-taxable; if per diem payments exceed federal limits, any excess will be taxed as ordinary income.
Per diem rates may change annually, and per diem tax laws can be complicated. Consult a qualified tax specialist if you have questions or concerns about your company's per diem policy.
Read more: Understanding 'Per Diem' | Investopedia https://www.investopedia.com/articles/personal-finance/093014/understanding-diem.asp#ixzz5UXCgzU2W
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