Q: If a surviving spouse is the heir, there is no applicable federal estate tax as long as the spouse is a U.S. citizen. If a surviving spouse is not a U.S. citizen, do some estate planning to leave a special trust to the spouse. However, the estate will be taxed once the surviving spouse dies. The first $11.4 million of an estate is exempt from taxation. That means that if the value of your estate was $15.4 million, only the second $4 million is subject to taxation. A rule that went into effect in 2010 makes it possible for one spouse to transfer any unused lifetime estate exemption to the other spouse when they pass away. This means that your spouse can benefit from your exemption upon your death without you having to transfer part of your estate to them. In order to benefit from this rule, you must file an estate tax return, even if your estate isn't taxable. If you don't file a return, your spouse won't be able to use your unused exemptions. Alternatively, you could transfer some of your estate to your spouse, and that amount would be exempt from taxation upon your death. This is not usually necessary if you use the portability rule, however.
A: Understand the transfer rule. Understand the implications of the standard estate tax deduction. Take advantage of the estate portability rule.

Q: Because your hook is meant to be memorable, you should put it in the chorus so that it's repeated as much as possible. Usually, musicians put the hook at the beginning or end of the chorus, or use it to bookend the chorus on both sides. The lyrics of your chorus should build off the hook and deal with the themes of the song in a vague way. The chorus of the David Bowie song "Starman," for example, introduces the song's hook, "There's a starman waiting in the sky," in the first line of the chorus. While the chorus might be vague, your verses should include specific examples and concrete imagery. Build on the themes introduced in your chorus with lyrics in the verse that give your listeners a more solid idea of what your song is about. In the first verse of "Take It Off," for instance, The Donnas sing "I'm on my second drink/But I've had a few before/I'm trying hard to think/And I think that I want you on the floor." Once you've set the rhythm and lyrical tone of your song in the first verse, it should be fairly easy to come up with your other 2 verses. Your other verses should add to the information introduced in the first verse, while keeping to the same rhythm and patter. In the second verse of "When Doves Cry," for example, Prince sings "Dream if you can a courtyard/An ocean of violets in bloom/Animals strike curious poses" in the same rhythm as the first verse. A bridge is like a second chorus in your song: it deals with your themes in vague terms, but adds something new and unexpected that breaks up the monotony for your listeners. The bridge in "Barracuda" by Heart, for example, uses a different rhythm to stick out from the rest of the song: "'Sell me, sell you' the porpoise said/Dive down deep to save my head/You, I think you got the blues too."
A: Build a chorus around your hook. Write the first verse of your song. Pattern the other 2 verses of your song after the first. Think about including a bridge.

Q: When you use an ARR to evaluate cost reduction projects, you'll want to use the basic formula ARR = Net Cost Savings / Initial Investment. First, you'll need to find the Net Cost Savings. This is a two-part process: Add together the amount of operating expenses and depreciation expenses. Deduct the sum total from the projected reduction in labor costs resulting from the use of new equipment. Divide the Net Cost Savings by the Initial Investment. The result, expressed as a percentage, is your ARR.
A: Determine Net Cost Savings. Divide to get the ARR.

Q: If you are out and about, blot the stain carefully, but do not rub. If you have a laundry pen with you, you can dab the stain with that. If not, immediately remove the stained article of clothing upon coming home and use either a stain remover or a toothbrush and your standard detergent to pre-treat the stain. When pre-treating, always use a white cloth to dab away the stain, as a colored cloth may leave behind some dye. You can even go so far as to have a pile of more dingy whites, such as underclothes and socks, and a pile of crisp whites, such as dress shirts, or work attire. Whatever you decide, this is a step that cannot be skipped under any circumstances. While it may be tempting to throw really light colors in with your whites, or even light grays, stick to white alone. Keeping your whites separate may mean washing whites in small loads. If this is the case, adjust your washer's settings accordingly; using too much water could interfere with the laundry soap's ability to clean properly. After each spot treatment, rinse and soak them for 30-60 minutes in hot water. This will help lift any lingering stains, and will give the treatment a chance to dissolve. If you used a lot of soap, you may need to repeat this step twice, gently squeezing the garment in between soaks. If your laundry is sensitive to hot water, a warm or cold soak will achieve the same effect, though to a lesser degree. The type of fabric will determine the ideal wash cycle; some fabrics can withstand extremely hot water, while others will shrink or become disheveled. Sort your white laundry according to color, as well as fabric, to avoid discoloration and disrepair. Cotton is a tough fabric, while wool and linen are both prone to shrinking. While cotton can withstand high temperatures, wool and linen should be washed in cold or warm water. Synthetic fibers vary from manufacturer to manufacturer.
A:
Immediately take care of stains. Separate whites from other colors. After a pre-treatment with a detergent or stain spray, soak your whites in hot water. Sort according to fabric.