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.
Since the introduction of the polio vaccine in 1955, the disease has been eradicated in the U.S. But the disease is still common in some developing countries and until it is eradicated worldwide, the risk of it spreading to the U.S. still exists.f you had the polio vaccination prior to 2000, you may have received the oral polio vaccine (OPV), which was made from a live poliovirus. Although the live virus vaccine was highly effective at protecting against polio, a few cases of polio per year were caused by the oral vaccine itself.