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Updated Summary on Paycheck Protection Program (PPP) Round 2

On January 6, 2021, the SBA issued more detailed guidance on the implementation of Paycheck Protection Program (PPP) round 2. The biggest upshot from the SBA’s releases are that except for a limited set of changes (which are...more

Paycheck Protection Program Round 2

Although not yet signed into law by President Trump, the house and senate have passed a second stimulus bill that provides for a second round of PPP loans up to an aggregate amount of $284 billion. The second round of PPP...more

Tax Guidance on Paycheck Protection Program (PPP)

The IRS has previously released guidance saying that expenses paid with Paycheck Protection Program (PPP) proceeds which would otherwise be deductible will not be permitted to be deducted. There was much hope in the business...more

The SBA Releases Two PPP Liquidity Questionnaires

As you may remember from a previous bulletin, the SBA has stated that it will audit all PPP borrowers, who together with a borrower’s “Affiliates” (as determined pursuant to SBA regulations), received PPP loans in excess of...more

SBA Guidance on PPP Loans in the Context of a Sale of a Business

On October 2, 2020, the SBA released a guidance relating to whether the SBA will be required to consent to a “change in ownership” of a business. A “change in ownership” is deemed to be any of the following...more

Paycheck Protection Flexibility Act

The Senate passed the previously approved House version of the Paycheck Protection Flexibility Act. The bill is awaiting President Trump’s signature in order to officially become a law....more

Paycheck Protection Loans Frequently Asked Questions (FAQs)

The Small Business Administration (SBA), in consultation with the Department of the Treasury, intends to provide timely additional guidance to address borrower and lender questions concerning the implementation of the...more

The CARES Program Continues to Evolve

In true government fashion, on April 2, the Small Business Administration (SBA) released updated guidance for CARES Act Loans. Below is a bullet point summary of the relevant changes...more

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