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.
Less friction means it is harder to stop. The low friction thing happens to cars when it rains. That's why there are often so many accidents. Even though the friction of the brakes is still there, the brakes may be wet, and the wheels are not in as much contact with the ground. Cars hydroplane when they go too fast on puddles of water. Friction and Gases