federal assignment of claims form

31 U.S. Code § 3727 - Assignments of claims

In subsection (a)(1), the words “or share thereof” and “whether absolute or conditional, and whatever may be the consideration therefor” are omitted as surplus. In clause (2), the word “authorization” is substituted for “powers of attorney, orders, or other authorities” to eliminate unnecessary words.

In subsections (b) and (c), the word “official” is substituted for “officer” for consistency in the revised title and with other titles of the United States Code.

In subsection (b), the words “Except as hereinafter provided” are omitted as unnecessary. The words “read and” are omitted as surplus. The words “to the person acknowledging the same” are omitted as unnecessary. The text of 31:203(1st par. last sentence) is omitted as superseded by 39:410. The words “Notwithstanding any law to the contrary governing the validity of assignments ” and the text of 31:203(last par.) are omitted as unnecessary.

In subsection (c), before clause (1), the words “bank, trust company, or other . . . including any Federal lending agency” are omitted as surplus. The words “of money due or to become due under a contract providing for payments totaling at least $1,000” are substituted for “in any case in which the moneys due or to become due from the United States or from any agency or department thereof, under a contract providing for payments aggregating $1,000 or more” to eliminate unnecessary words. The text of 31:203(2d par. proviso cl. 1) is omitted as executed. In clause (1), the words “in the case of any contract entered into after October 9, 1940 ” are omitted as executed. In clause (2)(A), the words “payable under such contract” are omitted as surplus. In clause (3), the words “true” and “instrument of” are omitted as surplus. The words “department or” are omitted because of the restatement. The words “if any” and “to make payment” are omitted as surplus.

In subsection (d), before clause (1), the words “During a war or national emergency proclaimed by the President or declared by law and ended by proclamation or law” are substituted for “in time of war or national emergency proclaimed by the President (including the national emergency proclaimed December 16, 1950 ) or by Act or joint resolution of the Congress and until such war or national emergency has been terminated in such manner” to eliminate unnecessary words. The words “ Department of Energy (when carrying out duties and powers formerly carried out by the Atomic Energy Commission)” are substituted for “Atomic Energy Commission” (which was reconstituted as the Energy Research and Development Administration by 42:5813 and 5814) because of 42:7151(a) and 7293. The words “other department or . . . of the United States . . . except any such contract under which full payment has been made” and “of any moneys due or to become due under such contract” before “shall not be subject” are omitted as surplus. The words “A payment subsequently due under the contract (even after the war or emergency is ended) shall be paid to the assignee without” are substituted for “and if such provision or one to the same general effect has been at any time heretofore or is hereafter included or inserted in any such contract, payments to be made thereafter to an assignee of any moneys due or to become due under such contract, whether during or after such war or emergency . . . hereafter” to eliminate unnecessary words. The words “of any nature” are omitted as surplus. In clause (1), the words “or any department or agency thereof” are omitted as unnecessary. In clause (2), the words “under any renegotiation statute or under any statutory renegotiation article in the contract” are omitted as surplus.

Subsection (e)(1) is substituted for 31:203(4th par.) to eliminate unnecessary words.

In subsection (e)(2), the words “person receiving an amount under an assignment or allotment” are substituted for “assignees, transferees, or allottees” for clarity and consistency. The words “or to others for them” and “with respect to such assignments , transfers, or allotments or the use of such moneys” are omitted as surplus. The words “person making the assignment or allotment” are substituted for “assignors, transferors, or allotters” for clarity and consistency.

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• What the Federal Assignment of Claims Act Means for Government Contractors

The Federal Assignment of Claims Act defines how lenders or factoring companies can arrange for payments when federal contracts are part of the accounts receivable or loans made to the contractor. Essentially, if the borrower, or the contractor, uses the business's accounts receivable as collateral, then the Federal Assignment of Claims Act guides how the lender may control the collateral.

The Federal Assignment of Claims Act has been a law since the late 1930s, and it was designed to provide a roadmap for contractors working with the government to finance their projects when working on federal or government contracts. Further guiding the assignment process is the Uniform Commercial Code (UCC), which is a set of standards adopted by most of the United States.

A business that purchases goods or services may be required to send payments to a factoring company if the factoring company sends out a notice that the business’s accounts have been sold to the factoring company. Interestingly, a business may receive a Notice of Assignment form an invoice factoring company with which the business had no prior financial relationship.

How Factoring Helps Contractors Bid on Government Contracts

Government contracts represent a competitive arena where making the right bid can make all the difference in securing a contract or being passed over for another company. A contractor must research the costs of the project and ensure that his or her business can complete the project with the amount of money offered for the project's bid.

With the assistance of a government contract receivables financing company , virtually any government contracting company may bid with confidence on a project. Contractors who provide goods or services for fleet vehicles, disposable goods, and legal assistance may benefit as well as companies that provide technical assistance or which are involved in the transport of goods.

When a business must work under federal regulations and the Federal Assignment of Claims Act. There are a variety of benefits offered by government contract receivable financing. Some of those benefits include AR financing, spot factoring , and bridge financing. A contractor may also seek out same-day funding or PO financing , and enjoy industry-low rates and a quick invoice process.

Obtaining a Lucrative Government Contract

One of the reasons a contractor may seek out work with the government is the excellent pay and the reliability of a steady working relationship with the government. The federal government and the local governments around the country represent the largest employer in the United States, and companies that can secure successive government contracts may enjoy a lucrative income with the federal government as their only client.

In addition to providing the necessary funds to begin work on a government contract, the cash from government contract receivables financing may allow a company to hire additional employees for the project, expand the business, and take on additional contracts. The contractor can also buy additional equipment and ensure all invoices are paid on time.

Government Contractor Financing Solutions

Becoming a government contractor can mean that payment isn't always right around the corner. It's common for the government to offer lengthy payment cycles. A contract that requires a lengthy wait for payment may mean a contractor cannot bid on the project because of a lack of current operating cash. Government contract receivables can eliminate this problem and ensure that you can get paid.

Security Business Capital can help you work through all of your government contracting financing needs. Contact us today for a quote!

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Release of Claims

• Title: Release of Claims
• Form #: GSA1142
• Current Revision Date: 05/2015
• Authority or Regulation: PBS P 2800.6A

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When Assigning the Right to Pursue Relief, Always Remember to Assign Title to, Or Ownership in, The Claim

• Posted on: Oct 4 2016

Whether a party has standing to bring a lawsuit is often considered through the constitutional lens of justiciability – that is, whether there is a “case or controversy” between the plaintiff and the defendant “within the meaning of Art. III.” Warth v. Seldin, 422 U.S. 490, 498 (1975). To have Article III standing, “the plaintiff [must have] ‘alleged such a personal stake in the outcome of the controversy’ as to warrant [its] invocation of federal-court jurisdiction and to justify exercise of the court’s remedial powers on [its] behalf.” Id. at 498–99 (quoting Baker v. Carr , 369 U.S. 186, 204 (1962)).

To show a personal stake in the litigation, the plaintiff must establish three things: First, he/she has sustained an “injury in fact” that is both “concrete and particularized” and “actual or imminent.” Lujan v. Defenders of Wildlife , 504 U.S. 555, 560 (1992) (internal quotation marks omitted). Second, the injury has to be caused in some way by the defendant’s action or omission. Id . Finally, a favorable resolution of the case is “likely” to redress the injury. Id . at 561.

When a person or entity receives an assignment of claims, the question becomes whether he/she can show a personal stake in the outcome of the litigation, i.e. , a case and controversy “of the sort traditionally amenable to, and resolved by, the judicial process.’” Sprint Commc’ns Co., L.P. v. APCC Servs., Inc., 554 U.S. 269, 285 (2008) (quoting Vt. Agency of Natural Res. v. United States ex rel. Stevens, 529 U.S. 765, 777–78 (2000)).

To assign a claim effectively, the claim’s owner “must manifest an intention to make the assignee the owner of the claim.” Advanced Magnetics, Inc. v. Bayfront Partners, Inc. , 106 F.3d 11, 17 (2d Cir. 1997) (internal quotation marks and brackets omitted). A would-be assignor need not use any particular language to validly assign its claim “so long as the language manifests [the assignor’s] intention to transfer at least title or ownership , i.e., to accomplish ‘a completed transfer of the entire interest of the assignor in the particular subject of assignment.’” Id. (emphasis added) (citations omitted). An assignor’s grant of, for example, “‘the power to commence and prosecute to final consummation or compromise any suits, actions or proceedings,’” id. at 18 (quoting agreements that were the subject of that appeal), may validly create a power of attorney, but that language would not validly assign a claim, because it does “not purport to transfer title or ownership” of one. Id.

On September 15, 2016, the New York Appellate Division, First Department, issued a decision addressing the foregoing principles holding that one of the plaintiffs lacked standing to assert claims because the assignment of the right to pursue remedies did not constitute the assignment of claims.  Cortlandt St. Recovery Corp. v. Hellas Telecom., S.à.r.l. , 2016 NY Slip Op. 06051.

BACKGROUND :

Cortlandt involved four related actions in which the plaintiffs – Cortlandt Street Recovery Corp. (“Cortlandt”), an assignee for collection, and Wilmington Trust Co. (“WTC”), an indenture trustee – sought payment of the principal and interest on notes issued in public offerings. Each action alleged that Hellas Telecommunications, S.a.r.l. and its affiliated entities, the issuer and guarantor of the notes, transferred the proceeds of the notes by means of fraudulent conveyances to two private equity firms, Apax Partners, LLP/TPG Capital, L.P. – the other defendants named in the actions.

The defendants moved to dismiss the actions on numerous grounds, including that Cortlandt, as the assignee for collection, lacked standing to pursue the actions. To cure the claimed standing defect, Cortlandt and WTC moved to amend the complaints to add SPQR Capital (Cayman) Ltd. (“SPQR”), the assignor of note interests to Cortlandt, as a plaintiff. The plaintiffs alleged that, inter alia , SPQR entered into an addendum to the assignment with Cortlandt pursuant to which Cortlandt received “all right, title, and interest” in the notes.

The Motion Court granted the motions to dismiss, holding that, among other things, Cortlandt lacked standing to maintain the actions and that, although the standing defect was not jurisdictional and could be cured, the plaintiffs failed to cure the defect in the proposed amended complaint. Cortlandt St. Recovery Corp. v. Hellas Telecom., S.à.r.l. , 47 Misc. 3d 544 (Sup. Ct., N.Y. Cnty. 2014).

The Motion Court’s Ruling

As an initial matter, the Motion Court cited to the reasoning of the court in Cortlandt Street Recovery Corp. v. Deutsche Bank AG, London Branch , No. 12 Civ. 9351 (JPO), 2013 WL 3762882, 2013 US Dist. LEXIS 100741 (S.D.N.Y. July 18, 2013) (the “SDNY Action”), a related action that was dismissed on standing grounds.  The complaint in the SDNY Action, like the complaints before the Motion Court, alleged that Cortlandt was the assignee of the notes with a “right to collect” the principal and interest due on the notes. As evidence of these rights, Cortlandt produced an assignment, similar to the ones in the New York Supreme Court actions, which provided that as the assignee with the right to collect, Cortlandt could collect the principal and interest due on the notes and pursue all remedies with respect thereto. In dismissing the SDNY Action, Judge Oetken found that the complaint did not allege, and the assignment did not provide, that “title to or ownership of the claims has been assigned to Cortlandt.” 2013 WL 3762882, at *2, 2013 US Dist. LEXIS 100741, at *7. The court also found that the grant of a power of attorney (that is, the power to sue on and collect on a claim) was “not the equivalent of an assignment of ownership” of a claim. 2013 WL 3762882 at *1, 2013 US Dist. LEXIS 100741 at *5. Consequently, because the assignment did not transfer title or ownership of the claim to Cortlandt, there was no case or controversy for the court to decide ( i.e. , Cortlandt could not prove that it had an interest in the outcome of the litigation).

The Motion Court “concur[red] with” Judge Oeken’s decision, holding that “the assignments to Cortlandt … were assignments of a right of collection, not of title to the claims, and are accordingly insufficient as a matter of law to confer standing upon Cortlandt.”  In so holding, the Motion Court observed that although New York does not have an analogue to Article III, it is nevertheless analogous in its requirement that a plaintiff have a stake in the outcome of the litigation:

New York does not have an analogue to article III. However, the New York standards for standing are analogous, as New York requires “[t]he existence of an injury in fact—an actual legal stake in the matter being adjudicated.”

Under long-standing New York law, an assignee is the “real party in interest” where the “title to the specific claim” is passed to the assignee, even if the assignee may ultimately be liable to another for the amounts collected.

Citations omitted.

Based upon the foregoing, the Motion Court found that Cortlandt lacked standing to pursue the actions.

Cortlandt appealed the dismissal. With regard to the Motion Court’s dismissal of Cortlandt on standing grounds, the First Department affirmed the Motion Court’s ruling, holding:

The [IAS] court correctly found that plaintiff Cortlandt Street Recovery Corp. lacks standing to bring the claims in Index Nos. 651693/10 and 653357/11 because, while the assignments to Cortlandt for the PIK notes granted it “full rights to collect amounts of principal and interest due on the Notes, and to pursue all remedies,” they did not transfer “title or ownership” of the claims.

The Takeaway

Cortlandt limits the ability of an assignee to pursue a lawsuit when the assignee has no direct interest in the outcome of the litigation. By requiring an assignee to have legal title to, or an ownership interest in, the claim, the Court made clear that only a valid assignment of a claim will suffice to fulfill the injury-in-fact requirement. Cortlandt also makes clear that a power of attorney permitting another to conduct litigation on behalf of others as their attorney-in-fact is not a valid assignment and does not confer a legal title to the claims it brings. Therefore, as the title of this article warns: when assigning the right to pursue relief, always remember to assign title to, or ownership in, the claim.

Tagged with: Business Law

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To comply with court, federal agency lets White people claim social disadvantage

The minority business development agency now extends services to entrepreneurs of any race who identify as disadvantaged on a federal form.

For the second time in less than a year, a federal program for minority businesses is being retooled to serve all races — including White people — calling into question long-held standards on what it means to be “socially disadvantaged” amid a wave of injunctions and lawsuits.

In March, a federal judge in Texas ordered the Minority Business Development Agency to open its doors to entrepreneurs from all racial and ethnic backgrounds, ruling that its presumption that Blacks, Latinos, Asians and other minorities are inherently disadvantaged violated the Constitution’s equal protection clause.

The government has not appealed the ruling, which echoed the Supreme Court’s landmark decision last summer to strike down race-based college admissions. In a memo dated March 20, the MBDA announced that it will comply with the order, directing staffers at its 40 business centers around the country to forgo racial considerations when vetting applicants. Instead, candidates must sign a form, under the penalty of perjury, attesting their disadvantage to certify that they’re “minority business enterprises.” No supporting documentation is required.

It’s the latest sign the government is untethering its definition of social disadvantage from broad racial and ethnic classifications, a presumption increasingly besieged by legal challenges . Last year, the Small Business Administration was forced to overhaul a program for minority government contractors and now requires applicants to prove their disadvantage through essays. A Transportation Department program’s use of racial categories also is facing legal scrutiny, while dozens of other federal and state programs meant for minorities face similar threats .

The MBDA’s new client engagement form asks applicants to certify their disadvantage to secure its assistance in accessing capital and government contracts. Social disadvantage, the agency said, applies to anyone subjected to racial prejudice because of their identity. Economic disadvantage, meanwhile, speaks to an individual’s inability to compete in the free enterprise system because their identity impairs their access to capital and credit.

The agency “is complying and will continue to comply with the ruling and in accordance with the law as it serves communities across the nation,” Commerce Secretary Gina Raimondo said in a statement, adding that she is disappointed by the court ruling. “Achieving our full economic potential requires that all Americans, regardless of background, geography or demographics, can start and grow their businesses.”

But Dan Lennington, a lawyer with the Wisconsin Institute for Law & Liberty who sued the MBDA on behalf of three White plaintiffs, warned in an email that the agency’s response could lead to “a culture of dishonesty.”

“MBDA is shirking its responsibility to decide who qualifies for assistance by using a standardless process and delegating decision-making to individual applicants,” he said. “Apparently, an applicant can now qualify for federal assistance if they merely feel disadvantaged. But it is MBDA who should be making these decisions on eligibility based on facts, not the beneficiaries of such programming based on feelings.”

The MBDA changes mark the second time the federal government has abandoned racial classifications after a court ruling. In July, a federal judge in Tennessee enjoined the SBA’s 8(a) program, which helps minority-owned businesses secure government contracts, from presuming certain minorities were disadvantaged.

In response to the ruling, which the government has not appealed, the SBA now requires applicants to prove their disadvantage through essays that recount specific experiences in which their race or identity hindered their success in the business world.

The shift is part of the ongoing fallout from the Supreme Court’s June 29 ruling against Harvard and the University of North Carolina that upended race-conscious college admissions. Though the high-court ruling — which blasted Harvard’s use of racial categories as “imprecise” and “overbroad” — concerned university admissions, its reasoning weighed heavily in subsequent court decisions barring the use of racial classifications in government programs, including the injunction against the MBDA.

For the first time since 1997, the Office of Management and Budget in March revised the racial categories it uses to collect data, combining questions for race and ethnicity, and adding “Middle Eastern or North African” as a new category. Other federal agencies are expected to adopt the new system. And in March, the Smithsonian Institution settled a lawsuit alleging that an internship at its National Museum of the American Latino hired only Latino students, promising to make it clear that the program was open to all.

Before the order, the MBDA presumed that a list of groups were socially and economically disadvantaged, including Black people, Latinos, Native Americans, Asians, Puerto Ricans, Eskimos, Aleuts and Hasidic Jews.

Now, according to the March 20 guidance, the MBDA’s centers “MUST NOT apply these statutory or regulatory presumptions.”

The MBDA was established by executive order in 1969 by President Richard M. Nixon and made permanent in 2021 under the Infrastructure Investment and Jobs Act, which greatly increased its funding to $550 million over five years. In fiscal 2022, MBDA clients secured $1.6 billion in private and government contracts, agency data shows. The agency also helped businesses raise $1.2 billion in capital, as well as create or retain roughly 16,000 jobs. Black-owned businesses received $680 million in contracts, the most of any group, followed by Hispanic-owned businesses at $526 million.

Before the court order, minority businesses owners were required to sign the client engagement forms certifying their disadvantage, even though they benefited from the presumption. The difference is that its new form notes that an “individual of any race or ethnicity may meet the definition of socially or economically disadvantaged under the MBDA Act.”

Businesses’ eligibility for assistance is also determined based on race-neutral criteria such as the age of the business, an applicant’s net worth and the business’s sustainability, according to a March 20 guidance.

Sarah Hinger, deputy director of the Racial Justice Program at the American Civil Liberties Union, said the MBDA changes show that it is not moving away from its mission of helping socially and economically disadvantaged business.

“That is good to see,” she said. “And really, it looks like what the agency is doing here is clarifying the scope of who is included in the businesses that they serve.”

Richard Kahlenberg, director of the American Identity Project at the Progressive Policy Institute, said the shift away from race could help the MBDA focus more on socioeconomic status. But, he said, using a form to establish applicants’ disadvantage probably will not help the agency accomplish its goals, and he suggested the agency adopt an essay-writing process similar to universities and the SBA to help it focus on an individual’s need.

Kahlenberg, who testified for the plaintiffs in the Harvard case, has long criticized race-based affirmative action, arguing instead for a class-based approach.

“If you care about racial diversity, as I do, you want to find fairer ways to get to the same result,” he said.

“And it’s precisely because of the nation’s history of discrimination and the ongoing realities of discrimination by race that communities of color will disproportionately benefit from a needs-based approach to affirmative action,” he added. “And there’s no constitutional problem with that.”

The deadline for Verizon lawsuit claims is Monday, April 15. Here's how to apply

I f you are a Verizon Wireless customer, you could be eligible to join in a $100 million class-action lawsuit . But you have to apply for the money from the settlement by Monday, April 15.

The lawsuit filed in New Jersey alleges customers who paid monthly cell service plans were charged administration fees without being informed. The plaintiffs said these charges were "misleading" because that fee wasn't disclosed in their advertised monthly price for their service plans and were charged in a "deceptive and unfair manner."

The settlement pertains to charges issued to customers between Jan. 1, 2016, and Nov. 8, 2023.

Start the day smarter. Get all the news you need in your inbox each morning.

The settlement agreement says that each valid claim will have a minimum of $15, plus $1 for every month of service as a Verizon customer and paid the administration fee. The maximum amount for the claim is $100 per customer.

How do I claim my Verizon settlement?

Those eligible to file for the settlement must fill out a two-page claim form, which  can be printed  and submitted by mail, or they must fill out the form online through the  claims website  at  https://verizonadministrativechargesettlement.com/submit-claim .

The deadline to submit a claim or mail it is Monday, April 15, 2024. 

This article originally appeared on Arizona Republic: The deadline for Verizon lawsuit claims is Monday, April 15. Here's how to apply

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What to Know About the Trial Donald Trump Faces in Manhattan

Prosecutors accused Mr. Trump of falsifying business records to cover up a sex scandal. It is the first criminal trial of a former president.

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By Ben Protess ,  Kate Christobek and Jonah E. Bromwich

Donald J. Trump is now on trial in Manhattan — the first former U.S. president to be criminally prosecuted.

The trial, which began Monday with jury selection and could move to opening arguments early next week, will oscillate between salacious testimony on sex scandals and granular detail about corporate documents.

Mr. Trump faces 34 felony counts of falsifying business records in the first degree, all tied to the former president’s role in a hush-money payment to a porn star, Stormy Daniels.

But that payoff is not the only such deal that prosecutors plan to highlight. The prosecutors, from the Manhattan district attorney’s office, have accused Mr. Trump of orchestrating a broader scheme to influence the 2016 presidential election by directing his allies to purchase damaging stories about him to keep them under wraps.

After a slow start to jury selection, the process gained steam this week as lawyers on both sides settled on the first seven jurors. They now must select another five as well as several alternates.

The judge overseeing the case said that if jurors continued to be seated at this pace, opening arguments would most likely begin Monday.

It is the first of Mr. Trump’s four criminal cases to go to trial — and it could be the only one to do so before Election Day.

Mr. Trump, who is again the presumptive Republican nominee for president, has denied all wrongdoing. He also assailed the district attorney, Alvin L. Bragg, for bringing the charges, accusing him of carrying out a politically motivated witch hunt. And he has attacked the judge , Juan M. Merchan.

Here are answers to some key questions about the trial:

Who are the jurors?

Justice Merchan ordered that their names not be publicly disclosed, but during the selection process, they had to disclose details about their politics, media diets and views on Mr. Trump.

The first batch included four men and three women from across Manhattan: a man originally from Ireland who will serve as foreman, an oncology nurse, a grandfather originally from Puerto Rico, a middle-school teacher from Harlem, two lawyers and a software engineer for Disney.

Will the trial be televised?

No. There will be no audio or video broadcast of the trial available, though cameras will be stationed in the hallway outside the courtroom to capture Mr. Trump’s remarks going in and out of the trial.

Court will generally be in session every weekday except Wednesdays, from 9:30 a.m. to 4:30 p.m.

What is Mr. Trump accused of?

The charges trace back to a $130,000 hush-money payment that Mr. Trump’s fixer, Michael D. Cohen, made to Ms. Daniels in the final days of the 2016 campaign. The payment, which Mr. Cohen said he had made at Mr. Trump’s direction, suppressed her story of a sexual liaison that she said she had with Mr. Trump.

Paying hush money is not always illegal.

But while serving as the commander in chief, Mr. Trump reimbursed Mr. Cohen, and the way he did so constituted fraud, prosecutors say.

In internal records, Mr. Trump’s company classified the repayment to Mr. Cohen as legal expenses, citing a retainer agreement. Yet there were no such expenses, the prosecutors say, and the retainer agreement was fictional too.

Those records underpin the 34 counts of falsifying business records: 11 counts involve the checks, 11 center on monthly invoices Mr. Cohen submitted to the company, and 12 involve entries in the general ledger for Mr. Trump’s trust.

Why did prosecutors cite other hush-money payments?

Mr. Bragg’s office linked Mr. Trump to three hush-money deals. While Mr. Trump is indicted only in connection with the business records related to Ms. Daniels, the prosecutors most likely mentioned the other deals to begin the work of proving that Mr. Trump intended to conceal a second crime.

In addition to the indictment, the prosecutors filed a so-called statement of facts that referenced the other payoffs.

That document, common in complex white-collar cases, provides something of a road map for what the prosecutors could reveal at trial. And based on evidence presented to the grand jury, the document details the two hush-money deals involving The National Enquirer, which has longstanding ties to Mr. Trump.

The first involved the tabloid’s payment of $30,000 to a former Trump Tower doorman who claimed to know that Mr. Trump had fathered a child out of wedlock. The publication later determined that the claim was untrue.

The National Enquirer also made a payment to Karen McDougal, Playboy’s Playmate of the Year in 1998, who wanted to sell her story of an affair with Mr. Trump during the 2016 campaign. She reached a $150,000 agreement with the tabloid, which bought the rights to her story to suppress it — a practice known as “catch and kill.”

The deals suggest that the payment to Ms. Daniels was not an isolated incident but rather part of a broader strategy to influence the 2016 election.

Why is it a felony to falsify records?

Falsifying business records in New York State can be a misdemeanor. But it can be elevated to a felony if prosecutors prove that the records were falsified to conceal another crime.

In this case, there are three potential additional crimes that Mr. Bragg has accused Mr. Trump of concealing: a federal campaign finance violation, a state election-law crime and tax fraud.

The campaign crimes, prosecutors say, involve the hush-money payoffs to Ms. Daniels and Ms. McDougal. The payments, they argue, were illegal donations to Mr. Trump’s campaign.

The potential tax fraud stems from the way in which Mr. Cohen was reimbursed for his payment to Ms. Daniels.

Do prosecutors need to convict Mr. Trump of the other crimes?

No. Prosecutors do not have to charge Mr. Trump with any secondary crime or prove that he committed it.

They still must show, however, that there was intent to “commit or conceal” a second crime.

Who will the witnesses be?

Mr. Cohen is expected to be a crucial witness for the prosecution. His testimony could take days.

Mr. Bragg’s prosecutors are also expected to call David Pecker, the former publisher of the National Enquirer, as well as Hope Hicks, a former campaign and White House aide to Mr. Trump, to shed light on the tumultuous period surrounding the hush-money payments.

Ms. Daniels and Ms. McDougal could be witnesses as well.

Who Are Key Players in the Trump Manhattan Criminal Trial?

The first criminal trial of former President Donald J. Trump is underway. Take a closer look at central figures related to the case.

What will the defense do?

The defense will most likely try to paint Mr. Cohen as a Trump-hating liar, noting that he and the former president had a falling-out years ago. Mr. Trump’s lawyers are expected to emphasize that Mr. Cohen pleaded guilty to a variety of federal crimes in 2018 — including for his role in the hush-money payment.

Much of Mr. Cohen’s testimony is expected to be corroborated by other witnesses, but he might be the only one who can directly tie Mr. Trump to the false business records, a potential weakness of the case that Mr. Trump’s lawyers could seek to exploit.

Whether Mr. Trump’s lawyers will call any witnesses is unclear, but Mr. Trump has said he plans to take the stand in his own defense.

Will Trump attend the trial?

Nothing is ever certain with Mr. Trump, but he is currently expected to attend much of the trial. To be absent, he would need to seek a waiver from the judge. Mr. Trump has already indicated a potential conflict — his youngest son’s high school graduation in May — though it is unclear whether the judge will pause the trial that day or excuse him from attending.

When Mr. Trump is there, it will create a host of security and logistical issues around the Lower Manhattan courthouse. In addition to the U.S. Secret Service protecting Mr. Trump, there will be a heavy police presence outside the building, as protesters and counterprotesters could fill the streets.

Who is the judge?

Justice Merchan is a veteran judge known as a no-nonsense, drama-averse jurist. This case is already testing his patience.

Since the Manhattan district attorney charged Mr. Trump last year, the former president has used campaign emails, social media and repetitive legal filings to attack the judge’s integrity and family. Recently, the former president demanded for a second time that Justice Merchan step aside , citing his daughter’s position at a Democratic consulting firm that worked for the 2020 Biden campaign.

The judge, who denied that request on Monday, has also issued a gag order to protect prosecutors, witnesses and his own family from Mr. Trump’s vitriol. And yet the former president has continued to post articles with pictures of the justice’s daughter.

During the trial, Justice Merchan will be in charge of keeping order in the courtroom and ruling on objections made by prosecutors and Mr. Trump’s lawyers. The jury will ultimately decide whether Mr. Trump is guilty.

What is the maximum sentence if Mr. Trump is convicted?

The charges against Mr. Trump are all Class E felonies, the lowest category of felonies in New York. Each count carries a maximum prison sentence of four years. Justice Merchan has made it clear that he takes white-collar crime seriously and could throw Mr. Trump behind bars. It’s likely, however, that Justice Merchan would impose a concurrent sentence — under which Mr. Trump would serve all prison time simultaneously — if the former president were convicted of more than one count.

And nothing in the law requires Justice Merchan to imprison Mr. Trump if he’s convicted by a jury. The judge could instead sentence him to probation.

Can Trump appeal?

Yes, if he is convicted, Mr. Trump will appeal, a process that could take months or longer.

Mr. Trump could first take the case to the Appellate Division in Manhattan, and, ultimately seek review from the state’s highest court, the Court of Appeals in Albany. In other words, any appeal is unlikely to be resolved before Election Day. And he would most likely remain free at least until it is resolved.

Ben Protess is an investigative reporter at The Times, writing about public corruption. He has been covering the various criminal investigations into former President Trump and his allies. More about Ben Protess

Kate Christobek is a reporter covering the civil and criminal cases against former president Donald J. Trump for The Times. More about Kate Christobek

Jonah E. Bromwich covers criminal justice in New York, with a focus on the Manhattan district attorney’s office and state criminal courts in Manhattan. More about Jonah E. Bromwich

Our Coverage of the Trump Hush-Money Trial

News and Analysis

Donald Trump’s criminal trial in Manhattan took a startling turn when two jurors were abruptly excused , demonstrating the challenge of picking citizens to determine the fate of a former president.

Prosecutors argued in court that with a steady stream of social media posts, Trump had violated the gag order  imposed on him seven times, urging the judge overseeing the trial to hold him in contempt.

Our reporter joined “The Daily” to explain what happened during the opening days  of the trial against Donald Trump.

More on Trump’s Legal Troubles

Key Inquiries: Trump faces several investigations  at both the state and the federal levels, into matters related to his business and political careers.

Case Tracker:  Keep track of the developments in the criminal cases  involving the former president.

What if Trump Is Convicted?: Will any of the proceedings hinder Trump’s presidential campaign? Here is what we know, and what we don’t know .

Trump on Trial Newsletter: Sign up here  to get the latest news and analysis  on the cases in New York, Florida, Georgia and Washington, D.C.