THE SAUGUS ADVOCATE – FriDAy, OCTObEr 4, 2024 Page 19 Pioneer Charter School of Science II named a 2024 School of Recognition for exceptional MCAS performance PCSS ii in Saugus ranks among the top schools in the Commonwealth for Math, ELA, and Science PCSS II AUGUS, Mass., September 26, 2024 – Pioneer Charter School of Science II students outperformed state averages in Math, English, and Science on the 2024 MCAS exam. The Massachusetts Department of Elementary & Secondary Education named PCSS II a “School of Recognition” for its high academic performance. The school ranked first in the state in seventh-grade and high school mathematics. It was also among the top schools in the state for academic growth and student achievement. “We are immensely proud of our PCSS community for the hard work and determination resulting in these high levels of achievement,” said Barish Icin, CEO of Pioneer Charter School of Science. “From our teachers to our students to their parents, this accomplishment is shared by everyone in the PCSS community. We are grateful for their dedication to making our school one of the best in Massachusetts.” The chart below compares PCSS II scores to the state average scores. The percentages include students who “Met Expectations” or “Exceeded Expectations.” Grade Level PCSS II English State English PCSS II Math State Math 7 8 10 49% 59% 84% 36% 43% 57% 76% 80% 91% 37% 38% 48% About The Pioneer Charter School of Science With schools in Everett (PCSS I) and Saugus (PCSS II), Pioneer Charter School of Science offers a rigorous academic curriculum emphasizing math, science, and analytical thinking skills balanced by a strong foundation in the humanities. The school provides extended days/hours and career-oriented college preparation. Students must pass five math and five science classes to graduate – more than state standards, and students must complete 40 hours of community service. The school has a 195-day school calendar, extended days, after-school tutoring, and “voluntary” Saturday classes for students who need extra help. Saugus at work Lincoln Avenue sidewalk replacement project begins Monday men and Town Meeting members advocating for and supporting neighborhood projects such as this one that address safety concerns and help beautify our community,” Town Manager Crabtree said. Anyone with questions about the project is encouraged to contact the Saugus DPW at 781-231-4143. NON MASSACHUSETTS REAL ESTATE O ur state legislature, on September 19, 2024, amended Mass GenThis stretch of existing sidewalk on Lincoln Avenue will be replaced in a project that begins on Oct. 7. (Courtesy photo to The Saugus Advocate) A major sidewalk replacement and construction project on Lincoln Avenue will begin Monday (Oct. 7), Town Manager Scott C. Crabtree announced this week. This important project, which is estimated to cost $370,000, entails the replacement of the existing sidewalks on the eastern side of Lincoln Avenue spanning from Seagirt Avenue to Guild Road, according to a press release issued by Crabtree’s Office. The work will include new sidewalk panels and the installation of granite curbing. J. Marchese & Sons, Inc. will handle the project, with engineering oversight provided by Tighe & Bond. The project includes design, construction, oversight and contingency costs. Work on the project is expected to be near complete by early November of this year. But the project end date is weather dependent. Parking will be limited in the work zones during the sidewalk replacement project. Traffic detours will be established when required to allow for the planned work to safely proceed. The town manager expressed appreciation in advance to residents for their patience and cooperation during the construction project, which he said will result in better quality roadways for town residents and businesses. “I think residents will be very pleased when they see the improvements that are in store,” Selectman Michael Serino said. “This project is a big win for East Saugus and everyone who walks this busy stretch of Lincoln Avenue,” Serino said. “It’s great to have selecteral Laws, Chapter 65C, Section 2A, thereby clearly excluding non-Massachusetts real estate from the gross taxable estate for purposes of preparing a Massachusetts estate tax return for a Massachusetts resident. Up until this point in time, many practitioners were uncertain as to whether or not the value of the non-Massachusetts real estate should be included as part of the gross estate on a Massachusetts estate tax return while at the same time reducing the value entirely by an offsetting deduction by including a memorandum stating that none of the value of such real estate should be included as part of the gross estate.This is consistent with the Massachusetts Supreme Judicial Court case Dassori v. Commissioner of Revenue, wherein the court ruled that real estate outside of Massachusetts cannot be subject to the Massachusetts estate tax on the grounds that this would simply be unconstitutional. Some practitioners were S gross taxable estate over $2million, requiring the filing of a Massachusetts estate tax return. Massachusetts, as of January 1, 2023, increased the estate tax exemption to $2million. Only estates valued over $2million now need to file an estate tax return. As an example, if you are excluding the value of the non-Massachusetts real estate from the Massachusetts estate tax return altogether. Others were including the full value of the non-Massachusetts real estate on the Massachusetts estate tax return and then backing out the estate tax attributable to the non-Massachusetts real estate. They followed the instructions issued by the Mass Department of Revenue which would put taxpayers in a position where the non-Massachusetts real estate had to be included as part of the gross estate thereby, in many cases, bringing the value of the a Masachusetts resident with stocks, bonds and real estate located in Massachusetts with a total value of $1,900,000, and you also have real estate in New Hampshire with a value of $1million, for a total gross estate of $2.9million, a Massachusetts estate tax return will not have to be filed upon your death as the New Hampshire real estate is simply not subject to the Massachusetts estate tax. This is welcomed news to all Massachusetts residents with non-Massachusetts real estate.We finally have the clarity that we all were looking for. Joseph D. Ca taldo is an esta te planning/elder law attorney,Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.
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