Split it by line, not by lump sum: US$2,000,000 and US$15,000 on the corporate principal, US$1,000,000 and US$15,000 on the spouse. Decide each line separately, in writing, and note that only the US$15,000 fees are described as non-refundable, with other government and professional costs additional.
Line-by-line allocation, with the recurring terms named
State explicitly whether the employer funds the spouse’s US$1,000,000 gift and whether any private repayment obligation applies if employment ends. Then name the continuing items — 1% annual maintenance, and 5% where the transfer mechanism is used — as employer terms rather than closing costs. The gift is not equity, carries no promised return, and is not EB-5 capital.
Sort every line into two grids before signing: one-time against recurring, and yours against the employer's. The processing fees are described as non-refundable, so treat them as spent the moment they are paid rather than as a deposit. The recurring percentages named above behave differently again, being ongoing obligations rather than closing costs, and the agreement should say which entity carries them, for how long, and what happens on departure.
Compare leaving in the first year with leaving later, using the employment agreement's own words, since a repayment clause can convert a company-funded line into a personal debt. Government visa, medical and professional costs sit outside all of this and change over time, so confirm each from its own official source.