Out of the funds in escrow the escrowee shall be entitled to collect its escrow fees and escrow expenses before making any other payment under this agreement.

In the event that it is finally determined that a gift tax is assessable against husband by reason of this separation agreement or by reason of any payments made under it, an amount sufficient to satisfy any liability so established shall be paid over by the escrowee to the appropriate authority.

[Add if desired] After payment of any gift tax by escrowee or after a final determination that no gift tax is assessable against husband by reason of this separation agreement or by reason of any payment under it, escrowee shall pay to husband, out of the funds in escrow, if any, an amount sufficient to reimburse husband for expenses, including attorney and accountant fees, incurred by husband in the determination of whether or not any such gift tax is assessable against husband.

After the payment of any such gift tax or determination that no such gift tax is assessable against husband and after reimbursement of husband for such expenses incurred by husband, escrowee shall pay to wife the remainder, if any, of the funds in escrow.