âNegative reinforcement is when a certain stimulus/item is removed after a particular behavior is exhibited. The likelihood of the particular behavior occurring again in the future is increased because of removing/avoiding the negative stimuli. Negative reinforcement should not be thought of as a punishment procedure.
In addition to the annual exclusion, you're allowed to give away a certain amount during your lifetime without actually having to pay any gift taxes. As of the time of publication, you can give away $5,430,000 before you start owing gift taxes. For example, say you haven't made any taxable gifts in the past.
Annual Gift Tax Exemption. In any given year, you can give up to $13,000 per child, without incurring any kind of reporting requirement, and without any gift tax liability. If you are married, you and your spouse can each give this amount, or $26,000 total. You can give more than this amount, but if you do, you must file an IRS Form 709.