This can help to cancel out any tax liability on the IRA's estate tax basis. However, when the estate passes the IRA through, it will still have to pay the estate tax on the IRA if the estate exceeds the maximum tax-free size, which is $5.25 million in the 2013 tax year.
Friction is a force that resists motion. It occurs when one object is in contact with another object. When two surfaces are pressed together, the molecules of these surfaces come in contact and experience attractive forces between one another.
Friction. 1  Although wheels are great for rolling and reducing friction, they couldn't work without friction. 2  It would be really tough just to stand up without friction. 3  Friction can generate static electricity. 4  The harder two surfaces are pressed together, the more force it takes to overcome the friction and get them to slide.