Account owner may contribute up to $70,000 ($140,000 per married couple) per beneficiary in a single year without incurring gift taxes. 3. Money contributed to a 529 plan account is generally considered removed from the owner's estate.
Quick Answer. The net electric charge of the nucleus of an atom is positive due to the presence of charge-carrying particles known as protons. The outer shell of the atom is negatively charged as a result of carrying electrons in a diffuse cloud. Atoms always have a net neutral electric charge.
A neutral sodium atom, for example, contains 11 protons and 11 electrons. By removing an electron from this atom we get a positively charged Na+ ion that has a net charge of +1. Atoms that gain extra electrons become negatively charged. A neutral chlorine atom, for example, contains 17 protons and 17 electrons. By adding one more electron we get a negatively charged Cl- ion with a net charge of -1. The gain or loss of electrons by an atom to form negative or positive ions has an enormous impact on the chemical and physical properties of the atom.