Here is my question, from the article: "Trump may have skirted disclosure laws and not committed an outright violation because the loan was on the books of his company, the Trump Organization, and not identified as a personal loan, Forbes noted."
So if the loan is in the name of the Company and he resigned when inaugurated, where would the blame lie? One could argue if he had direct knowledge of the loan and negotiating it prior to resigning, you would have a conflict there, or on the other hand if its solely on behalf of the organization and entered into by say a CFO or Controller (which is ~90% the case with my audit clients), then that's a different story IMO, but that would depend on the controls design within the Co. Think there is more information needed to determine who is exactly at fault and or where guilt applies (if applicable). At least it was repaid 5 months in though