(CNN) – On Thursday, New York prosecutors accused the Trump organization and its chief financial officer, Alan Weiselberg, of implementing a 15-year funding plan designed to compensate Weiselberg and other Trump organization executives.

This is the first criminal case against former President Donald Trump’s company, he has ridiculed as an indictment.

Here’s what you need to know about the case:

Charges

The main feature of the alleged scheme was that the company offered additional incentives or concessions to executives, including Weiselberg, as part of its revenue, but did not pay the required wage taxes for those concessions.

Meanwhile, the beneficiaries did not declare them as income and therefore did not pay income tax.

Weiselberg is said to have enjoyed a variety of benefits

In addition to direct compensation to him from the company, Weisselberg is accused of renting an upscale West Side apartment, utilities paid by the Trump organization, and garage costs.

He and his wife received a leased Mercedes Benz. He received nearly $ 30,000 in cash over a six-year period to pay for personal leave. He received new beds, flat screen TVs, rugs and furniture for his Florida home.

Trump has not been charged, but it has been mentioned

According to the indictment, Weiselberg received benefits including 9,359,058 tuition fees for his two grandchildren for Columbia Grammar and Production School.

From the account of Donald Trump signed by Trump, and later Donald J. Those payments were made with checks in the hope that Trump would withdraw.

Payments to Weiselberg’s grandchildren are “indirect compensation” and are not included in Weiselberg’s W-2 forms, and neither the Trump organization nor the Trump Payroll Corporation. Income tax on tuition payments is not discontinued.

No other individuals were charged Thursday.

Trump Payroll Corp and the Trump organization known as Weiselberg were indicted Thursday – 10 charges against companies and 15 charges against Weiselberg.

But no other person has been charged as part of the district attorney’s investigation. The indictment refers to Weisselberg as a person who helped evade taxes.

Weast Weilberg agreed to implement the compensation plan to allow federal officials to underestimate their income, so at least from 2005 until the date of the indictment, the named defendants and the accused co-conspirator # 1 lied that he was tax-exempt and was not entitled to federal tax refunds. , “Says the indictment.

One person familiar with the investigation told CNN that the unpaid co-conspirator was Jeff McCann, a longtime controller of the Trump organization.

The trial is not over

The Manhattan District Attorney’s Office said the investigation was ongoing.

The indictment is primarily centered on Weiselberg, and it is useless for lawyers to try for months to secure his cooperation. Weiselberg pleaded not guilty ThursdayYes, but if you change your mind and decide to help lawyers, they can use your testimony and evidence to impress others.

In addition, attorneys have explored a variety of issues during their more than two-year trial, and may add additional fees in the future called alternative charges.

CNN’s Sonia Moge and Kara Scanell contributed to the report.