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.
An individual may gift $12,000 to another individual in a tax year without having to file a gift tax return. More than that, and the giver has to file a Form 709. This does not imply that any gift taxes will be collected, though. Right now, the lifetime gift tax exclusion is $1,000,000 per person.