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.
In New Zealand, both native and introduced species have been affected by chytridiomycosis. Amphibian declines were first seen in 1995, when dead specimens of a rare endemic, Leiopelma archeyi (Archey's frog), were collected on Tokeata Ridge in the Coromandel Peninsula, North Island, following a drought (Bell et al.d has been found on all continents where amphibians occur; in other words, every continent except Antarctica (Fisher et al. 2009). Bd has also been linked with serious declines almost everywhere that amphibians occur (North, Central, and South America, Australia, Africa, and Europe; Van Sluys and Hero 2010).