Telomerase, also called terminal transferase, is a ribonucleoprotein that adds a species-dependent telomere repeat sequence to the 3' end of telomeres. A telomere is a region of repetitive sequences at each end of a eukaryotic chromosomes in most eukaryotes.
There are two limits for tax-free gifts: an annual ceiling of $13,000 to any one person, and a separate $5 million lifetime limit. Compromise legislation passed in 2010 set the tax exemption limits and indexed them for inflation, but the legislation is due to expire at the end of 2012, so the limits could change.
In other words, if you aren't paid back, at least not fully, it's a gift. In 2014, you can give a lifetime total of $5.34 million in taxable gifts (that exceed the annual tax-free limit) without triggering the gift tax. Beyond the $5.34 million level, you would actually have to pay the gift tax.n other words, if you aren't paid back, at least not fully, it's a gift. In 2014, you can give a lifetime total of $5.34 million in taxable gifts (that exceed the annual tax-free limit) without triggering the gift tax. Beyond the $5.34 million level, you would actually have to pay the gift tax.