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.
In the second scenario, the ice reduces the friction, which causes you to slip. In the first scenario, there is more friction between your shoes and the concrete. Since friction is a force that works against motion, the friction between your shoes and the concrete works against the motion of you slipping and falling. Friction is also necessary to perform many simple tasks in our daily lives.