Having an older person claim the money might be tax advantageous - it certainly protects the winners identity. Winners get hounded by many folks begging for money.
I've told my kids that they get next nothing if I win big. $20K per year is the largest non taxable gift you can give them. I would however buy them cars (after I bought it and sold it to them for $1) and houses. I might even pay off any of their debts.
Then they can wait on the inheritance....while I enjoy my winnings. Heck muni bonds provide tax free income - and they still pay decent interest. Ah to dream........
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