COHEN, 51, of NEW YORK, NEW YORK, pleaded guilty to five counts of willful tax evasion; one count of making false statements to a bank; one count of causing an unlawful campaign contribution; and one count of making an excessive campaign contribution."
1. Willful tax evasion. Nothing to do with Trump.
2. Making false statements to a bank. Nothing to do with Trump.
3. Causing an unlawful campaign contribution. Trump campaign.
4. One count of making an excessive campaign contribution. Trump campaign.
So, we're back to campaign finance violations, and if it can be shown that the payment was made in whole or in part for any reason other than the campaign, to avoid public embarrassment for example, there is no crime.
The statue has run out on the bookkeeping charges, if they can't tie it to the campaign, they have nothing.
Cohen failed to claim $5M in revenue and failed to pay over $1M in taxes. His charges carried total maximum sentence of 65 years, yet he's out in three years. Now he's a convicted felon testifying against Trump, he a darling to the left and he's getting well paid making the rounds on the news/talk shows.