There are accusations that the October 2016 payment to Daniels, whose real name is Stephanie Clifford, violated federal campaign finance laws because it was made to avoid bad publicity weeks before the presidential election.
"Mr Cohen sought reimbursement of those expenses and Mr Trump fully reimbursed Mr Cohen in 2017", it said.
Cohen was working on the Trump Tower Moscow project as late as May 2016, the communications show, when he previously told Congress he stopped working on it in January of that year. The agency reviewed the form and made it public on Wednesday.
Novartis announced that Felix Ehrat, group general counsel, will retire June 1 due to fallout from his decision to pay $1.2M to a shell company formed by Michael Cohen, President Trump's personal lawyer and "fixer".
The documents released on Wednesday by a United States government ethics body do not specify the reason for the payments to Mr Cohen, who paid US$130,000 to adult film actress Stormy Daniels in the run-up to the 2016 election.
Michael Avenatti has long suggested that other women had reached out to him with similar stories to that of his client, who claims she had an affair with Trump in 2006 and a decade later, just days before the 2016 election, signed a hush agreement.More news: Wall Street heads south as Trump bashes China and oil prices flare
Cohen has repeatedly said the potential deal was dead in January 2016, but BuzzFeed News reported Thursday that Cohen and Sater were still working on the project well into Trump's campaign in 2016 and that a meeting between Trump and Putin in Russian Federation was not finally ruled out until July 2016.
President Donald Trump's attorney, Rudy Giuliani, told Business Insider that new information about the president's reimbursement of longtime lawyer Michael Cohen does not undercut his previous statements on the issue. "I've never seen somebody who's a sideshow get so much TV".
The exact figure specified in the financial disclosure is said to be between $100,000 and $250,000. "This is not relevant to the Trump presidency in any serious legal or political way", Fleischer said.
Giuliani said he knew news of the payment would come out, even if he didn't know "exactly when or what would come out". He can't disclose more than he knows.
Last week, Daniels' lawyer Michael Avenatti wrote on Twitter that Novartis and U.S. telecoms giant AT&T had used the services of Cohen's firm Essential Consultants - the same company used to make the payment to Daniels.
Marilyn L. Glynn, who served as the general counsel at the Office of Government Ethics from 1997 to 2008, said that the letter to the justice department was significant and that if Trump intentionally filed an inaccurate disclosure past year, he may have violated the law.