A.________ dies prior to December 21, 2015, a gift with any and all estate taxes, as well as any other applicable taxes, shall be paid by his estate. (2) Dr. A.________ shall pay any and all expenses, costs, damages assessments, declarations and/or orders, including but not limited to attorney‘s fees, resulting or relating in any way to or from issues raised and/or alleged by the German tax authorities against Ms. D.________.