Why Michael Cohen Agreed to Plead Guilty—And Implicate the President

Prosecutors had reams of evidence and a long list of counts, which also could have included the lawyer’s wife

For weeks, the president had been distancing himself from Mr. Cohen, including by stopping paying his longtime attorney’s legal fees, making clear amid the pressure that he was on his own.

Under oath on Tuesday, before a packed courtroom, Mr. Cohen created a spectacular moment without parallel in American history when he confessed to two crimes that he said he committed at the behest of the man who would become president.

..  For the president, it opens up a perilous new legal front.

..  Mr. Trump denied he directed Mr. Cohen to buy the women’s silence. Contradicting earlier statements, the president said he became aware of the payments to the women “later on” and said Mr. Cohen was reimbursed from his personal funds, not his 2016 campaign coffers.

.. On April 5, days before the raids, Mr. Trump told reporters on Air Force One he didn’t know about the payment to Ms. Clifford, and referred questions about the matter to Mr. Cohen. “You’ll have to ask Michael Cohen,” Mr. Trump said. “Michael is my attorney.”

Mr. Cohen, who that night was staying aboard the yacht of Trump donor Franklin Haney, which was docked in Miami, grew irate on the ship soon after Mr. Trump made his remarks distancing himself from the Clifford payment, according to a person familiar with the episode. Mr. Cohen was swearing loudly as others on the boat were sipping their drinks, the person said.

.. Initially, Mr. Cohen seemed unlikely to turn on the president. Although their relationship was at times turbulent, Mr. Trump appreciated Mr. Cohen’s absolute loyalty. On the day of the raids, Mr. Trump called the move a “disgrace” and a “witch hunt.”

Soon after the April raids, Mr. Cohen’s relationship with Mr. Trump began to deteriorate.

The estrangement began over legal bills, said a person who has spoken with Mr. Cohen about the matter. The Trump family covered part of Mr. Cohen’s legal fees after the raids, but then stopped paying.

Mr. Cohen felt exposed. Public comments by Rudy Giuliani, Mr. Trump’s lawyer, put distance between the president and Mr. Cohen and further alienated the attorney, the person said.

Mr. Cohen told associates and friends he felt Mr. Trump didn’t have his back and vented that the president hadn’t personally offered to pay his legal bills in the Manhattan investigation, which he said were “bankrupting” him.
.. By then, prosecutors and the Internal Revenue Service had focused on Mr. Cohen’s personal income taxes. In conversations with a potential witness in June and July, investigators asked “very pointed” questions about various tax filings, according to a person familiar with the conversations.

“They knew what they wanted, they knew what they had, and they went after it,” the person said.

In late June, Mr. Cohen openly broke with Mr. Trump.

.. Mr. Cohen’s father urged him not to protect the president, saying he didn’t survive the Holocaust to have his name sullied by Mr. Trump
.. On June 20, Mr. Cohen stepped down from his position as the Republican National Committee’s deputy finance chairman and tweeted his first public criticism of his former boss: “As the son of a Polish holocaust survivor, the images and sounds of this family separation policy [are] heart wrenching.” The tweet no longer appears on Mr. Cohen’s Twitter account.
.. In July, a recording became public that Mr. Cohen surreptitiously made of a conversation he had with Mr. Trump in September 2016 about buying the rights to Ms. McDougal’s story. The president has denied the affair.The president’s legal team had waived attorney-client privilege on the recording, which had been seized in the April 9 raids.

.. Given the Justice Department’s policy of not indicting sitting presidents, a guilty plea from Mr. Cohen and his public implication of Mr. Trump were among the strongest outcomes prosecutors could have hoped for

.. For prosecutors, the guilty plea meant they could avoid a contentious trial and free up resources to pursue other investigations.
.. one of Mr. Cohen’s lawyers, Lanny Davis, appeared on cable news shows to say Mr. Cohen wouldn’t accept a pardon from Mr. Trump and “is more than happy to tell the special counsel all that he knows.”