A: The basis attributed to IRA assets that you inherited remains the same. Since you are a spouse beneficiary and you elect to treat the assets as your own by transferring them to your own IRA, the basis is now treated as if you made the non-deductible contribution.
Static friction is greater than kinetic friction because of irregularities between the static object and the surface upon which it rests. The irregularities mesh together making it more difficult to start movement than to keep the object in motion. Continue Reading.
As it turns out, the rougher two surfaces are, the more friction there is between them when they rub together. By making things really smooth, or by adding lubricants like grease and oil, engineers work hard to reduce friction and in the long run, save energy. Friction isn't always bad though.