The core facts of the case are not disputed by Trump — Cohen has confirmed them under oath, the payment records exist, and the Trump Organization's own documents show the reimbursements. What Trump and his allies dispute is whether falsifying those records constituted a crime. Under New York law, falsifying business records becomes a felony — rather than a misdemeanor — when it is done to conceal another crime. The prosecution argued the business records were falsified to conceal illegal campaign contributions, since the payment was made to prevent damaging information from reaching voters just before a federal election. The jury agreed on all 34 counts after deliberating for approximately nine hours.
Daniels testified at the trial, describing her claimed encounter with Trump. Cohen testified at length about the scheme, the payment, and the reimbursements. Documents showed that Trump signed 11 of the 34 falsified checks himself — personally signing checks made out to Cohen while the records described them as "legal expenses" pursuant to a "retainer agreement" that did not exist. Trump testified in the trial through deposition video. The trial lasted six weeks. The verdict came on May 30, 2024.
On January 10, 2025 — 10 days before his second inauguration — Judge Juan Merchan sentenced Trump to an unconditional discharge. Trump became the first convicted felon to return to the White House. The conviction stood. Trump's legal team sought to have it vacated after the election; as of 2026, it has not been vacated. Trump is a convicted felon serving as president.
This post distinguishes between documented facts, allegations, and analysis. Where motive, intent, corruption, or illegality remains disputed in the public record, the text attributes that judgment to court findings, official records, direct quotes, or the reporting linked below.
- Verdict — Manhattan Supreme Court, May 30, 2024; all 34 counts of falsifying business records in the first degree; reported by all major outlets.
- Payment — $130,000 wire transfer from Cohen to Essential Consultants LLC, October 27, 2016; documented in Federal Election Commission records and Cohen's guilty plea.
- Trump signed checks — 11 of 34 reimbursement checks personally signed by Trump; shown to jury as trial exhibits.
- Sentencing — January 10, 2025; unconditional discharge; Judge Juan Merchan.
- Cohen testimony — Cohen pleaded guilty in 2018 to campaign finance violations and other charges; testified for prosecution in 2024 trial.