(23) to the ideal polarization curve (Eq. (16)) we see that poor oxygen transport in the CCL doubles the activation and transport terms. In terms of voltage loss, the cathode side of a cell with poor oxygen transport in the CCL is equivalent to two ideal cathodes connected in series.
Unlike contributions to a Roth IRA, which are never tax deductible, contributions that are made to traditional IRA account can often be deducted on your tax return, lowering your taxable income and allowing you to sock away thousands of dollars for your golden years.
To do so, you basically close your existing IRA and transfer its funds to the SEP IRA. Your existing IRA cannot be a Roth plan. A traditional IRA and a SEP IRA are both tax-deferral plans; you deduct your contributions from income for tax purposes, but you will pay taxes when you withdraw the funds at retirement.ou can claim a tax deduction for up to $5,000 a year contributed into a traditional IRA, but you can usually defer up to 10 percent of your pay in a SEP.