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.
I would probably defer to a tax adviser.Gifts of $10,000 per person per year can be given without incurring gift tax, and the amount has been increased to $12,000 for 2008 (indexed for inflation). But speaking in general terms gift taxes are paid by the person who has the money, not by the person who receives the money.