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.
You're probably familiar with friction, the force that resists motion between two surfaces. In everyday life we tend to think of friction as a bad thing. After all, it's what makes it so hard to drag a couch across a room.