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.
If you are interested in giving large gifts to family members or friends, it is important to know how much you can give without incurring a tax penalty. In 2017, the limit one person can give another person, also called the annual gift exclusion, is $14,000. If you want to give money to a child or grandchild and you are married, each spouse can give a gift of $14,000 for a total of $28,000.