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A lineal or direct descendant, in legal usage, is a blood relative in the direct line of descent – the children, grandchildren, great-grandchildren, etc. of a person.In a legal procedure sense, lineal descent refers to the acquisition of estate by inheritance by parent from grandparent and by child from parent, whereas collateral descent refers to the acquisition of estate or real property ...
In inheritance, a hereditary successor is a person who inherits an indivisible title or office after the death of the previous title holder. The hereditary line of succession may be limited to heirs of the body, or may pass also to collateral lines, in case of extinction of heirs of the body, depending on the succession rules.
Issue is a narrower category than heirs, which includes spouses, and collaterals (siblings, cousins, aunts, and uncles). [2] This meaning of issue arises most often in wills and trusts. [3] A person who has no living lineal descendants is said to have died without issue. A child or children are first-generation descendants and are a subset of ...
Direct descendants and lineal heirs: 4.5%. Siblings: 12%. All other heirs: Flat rate of 15%. 6. Iowa. Lineal descendants and ascendants: No inheritance tax.
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English primogeniture endures mainly in titles of nobility: any first-placed direct male-line descendant (e.g. eldest son's son's son) inherits the title before siblings and similar, this being termed "by right of substitution" for the deceased heir; secondly where children were only daughters they would enjoy the fettered use (life use) of an ...
The eligibility was based on descent from a king to a few degrees of proximity. Usually descent from the male lines of a king was the norm, however in Scotland, descent through the female lines of a king was also accepted, possibly because of an intermingling with the Pictish succession rules.
In 2019, the law was changed under the SECURE Act 2.0, although a question was left unanswered as to whether heirs would be required to take a distribution each year, or if they could wait until ...