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.
The Massachusetts estate tax is a graduated tax with rates ranging from .8% to 16%. A simple way of estimating the tax is to combine these graduated rates into a single effective tax rate. For simplicity, it is assumed that the combined estate tax is paid one half on the first death and one half on the second death.