HOUSE OVERSIGHT 020439 Park Avenue One property that may prove harder to extract cash from: Cohen's palatial Park Avenue home. Purchased for $5 million in 2005, the sprawling 10th-floor unit used to be three separate apartments and has four bedrooms. It could be worth $8 million or more, based on comparable sales. In late 2015, the Cohens moved the property into a type of trust designed to limit tax exposure when transferring property to heirs. The trust structure has tax consequences for typical mortgages, but those could be dodged if the Cohens took out an interest-only loan. In February 2016, Laura Cohen, in her role as a trustee of the new entity, did just that, taking out a revolving $500,000 home-equity line of credit against the property from First Republic Bank. It was the first time the family had borrowed against the property since a loan of more than $2 million 11 years earlier when they bought it, property records show. There are also Cohen's in-laws, who may pitch in to a legal-defense effort. Fima and Ania Shusterman, who haven't responded to requests for comment, emigrated from Ukraine and built their own taxi empire over decades while helping Cohen expand his across New York and Chicago. They own three units in Trump World Tower. In an indication of their willingness to help those close to them, the couple have lent $20 million to another Ukranian couple in the taxi business, Semyon and Yasya Shtayner and their companies. Richard Kahn HBRK Associates Inc. 575 Lexington Avenue 4th Floor New York, NY 10022 tel fax cell