Lotteries have a long history in the US. Early lotteries raised funds that assisted with the construction of toll roads, bridges, universities, schools, and churches. Most states now have lotteries. In general, the assessment of gift and estate taxes on lottery winnings is similar. The choice of whether to opt for an annuity or take a lump-sum payout may affect the tax liability of the winner. Lotteries divide the prize equally when there are multiple ticket winners: however, states vary on how they handle lottery pools. States also vary in how much information they disclose about winners but most do not let one remain anonymous. Winners may preserve a measure of anonymity if they are allowed to claim their lottery winnings as a legal entity. Winners of major lottery amounts are advised to consult with accountants, financial planners, and lawyers concerning the receipt, use, taxation, and disposition of their winnings.