Hate them. Have even tried to give people their money back to get them off the books. They keep their value FOREVER here and I have to keep them on the books FOREVER.
We also have some other weird laws, like if the amount left is under $5, I have to pay it in cash, even if it is a 3rd party certificate.
Mine have a special code, they are welcome to transfer it to anyone, even the ones that I give complementary. The person who enters the code has it on account.
If I give them away complementary, I can put an expiration date and conditions. And my usual condition is that they can't be used for fees, including cancellation fees.