This discussion continues How to use a SecurityAttribute structure.
Last time we used the SecurityAttribute parameter in CreateFile to change the security descriptor of the newly created file. However this approach did not add inherited access control elements from the parent folder. We are about to change that.
Filesystem and Registry-key inheritance is implemented since Windows 2000 [...]

Are you interested in security attributes of a file? If yes, you should read Raymond Chen’s article about how permissions are handled when moving a file.
Cite:
Inherited permissions on an object are established when it is created. Once the object has been created, you can change the permissions of the parent and it won’t have any [...]