Once they are impeached they would presumably be subject to criminal prosecution under the Impeachment Judgements Clause [1] which states:
"but the Party convicted shall nevertheless be liable and subject to Indictment, Trial, Judgment and Punishment, according to Law."
I don't think this ruling is, on the surface, exactly what people are making it out to be. It certainly maintains a high bar for criminally prosecuting the president for something they do in office, but it is not allowing them to commit crimes with impunity.
I wonder why the Roth didn't include any sort of cap or maximum exemption? It seems like that would have been an easy safety to build in, like a stop-loss for the government to avoid intentional and unintentional abuse leading to tax shortfalls. The federal gift tax has a limit of $11.7 million, seems like a gift to your older self might be considered similarly.
https://www.economist.com/democracy-in-america/2009/05/20/ui...