All calculations were correct on worksheet for calculating efficiency, utilization. and productivity. 2. Calculated total cost to the customer to be $969.38. 3. Students utilized service manual to formulate steps service manager would use. to oversee the technician performing.
Inheritance and estate taxes. Massachusetts does not have an inheritance tax, but does collect an estate tax. Previously, the state's estate tax system was tied to federal estate tax collection, but Massachusetts decoupled its estate tax from the current federal levy.
Beginning July 1, 1994, transfers to a husband or wife were subject to Pennsylvania inheritance tax of only 3%, instead of the 6% that had previously applied. In 1996 and 1997, the tax was to have been reduced to 2% and 1%, and then eliminated in 1998.eginning January 1, 1995, there is no tax on transfers to a surviving spouse. There is also not tax on transfers to a trust for the surviving spouse if the trust is for the sole benefit of the spouse during the spouse's lifetime (unless the executor elects for the inheritance tax to apply to the trust).