Who are considered lineal heirs and lineal descendants for the purpose of inheritance taxes? Lineal heirs are grandfather, grandmother, father, mother, and their children. Children include natural children, whether or not they have been adopted by others; adopted children; and stepchildren. Lineal descendants include all children of the natural parents and their descendants, whether or not they have been adopted by others; adopted descendants and their descendants and step-descendants.
India is the latest country to have officially stopped endemic transmission of polioâwith its last reported case in 2011. Only three countries remain where the disease is endemicâAfghanistan, Pakistan and Nigeria.
Polio is a contagious viral illness that in its most severe form causes nerve injury leading to paralysis, difficulty breathing and sometimes death. In the U.S., the last case of naturally occurring polio was in 1979. Today, despite a worldwide effort to wipe out polio, poliovirus continues to affect children and adults in parts of Asia and Africa.