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.
1 Friction is a catchall word that refers to any force that resists relative tangential motion (or intended motion).  2 Relative tangential motion is a fancy way to say slipping or sliding.  Its direction is opposite the relative velocity (or intended velocity).