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.
In other words, you can give away as much money as you want in any of the above ways, without having to worry about gift tax. Annual Gift Tax Exclusion. For gifts that donât fall under any of the above exclusions, you can still give (for 2014 and 2015) up to $14,000 per year without the gift being taxable. A key point here is that this annual exclusion is per donor, per recipient.