Program payments total US$4,045,000: US$45,000 in nonrefundable processing fees for three people, plus gifts of US$2 million for the corporate principal and US$1 million each for the spouse and child. Add the stated 1% annual maintenance charge and applicable visa, medical, legal, tax and relocation costs. The 5% transfer fee is relevant if the corporate transfer mechanism is used, rather than a routine charge on every initial case.
Ask what the money does not buy
None of the US$4 million is an investment or refundable equity, and no refund is promised if the household's plans change. Nor does the payment settle the family's tax position: permanent residents are taxed on worldwide income under ordinary rules, which affects the employee's compensation planning and the spouse's own income. Commission qualified tax advice for both the company and the family before the payments are made.
Add one further modelling exercise for both the company and the family: the failure case. Assume the processing fees for all three people are spent, no larger payment is ever instructed, and the household stays where it is. If that outcome is survivable for both parties, the arrangement is robust; if it is not, it depends on something nobody can promise.
Then model the opposite and check what changes about the family's existing assets and the employee's compensation structure, since permanent residence brings ordinary U.S. treatment of worldwide income. Hypothetical example: a company and an employee model both versions on the same page and discover that a planned equity award sits awkwardly under one of them, which is worth knowing before either party commits.