University of Minnesota thinks he has 299 living descendants.
I don't know, personally. Didn't he have some siblings, though? "Descendants" would include nieces/nephews and all their progeny.
Lateral descendents come from siblings, not direct descendents. Any credible publication should make that distinction. It was also my understanding that Lincoln does not have living direct descendents. And 299 "lateral descendents" is a very small number, actually.