An Internet protocol (originally developed by Cisco Corporation) that uses tunneling of PPP over IP to create a virtual extension of a dial-up link across a network, initiated by the dial-up server and transparent to the dial-up user.
Layer 2 Forwarding Protocol (Wikipedia)
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L2F, or Layer 2 Forwarding, is a tunneling protocol developed by Cisco Systems, Inc. to establish virtual private network connections over the Internet. L2F does not provide encryption or confidentiality by itself; It relies on the protocol being tunneled to provide privacy. L2F was specifically designed to tunnel Point-to-Point Protocol (PPP) traffic.