Second Draw PPP Loan Application Released by SBA

On January 8, 2021, the U.S. Small Business Administration (SBA) released the Second Draw Borrower Application Form, SBA Form 2483-SD, for borrowers seeking a Second Draw PPP Loan. IMPORTANT NOTE: Borrowers who previously returned some or all of their First Draw PPP Loan funds or did not accept the full amount will also need to submit a Borrower…

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Webinar: Unpacking PPP Updates from the Latest Stimulus Bill

The Consolidated Appropriations Act, 2021 (the Act) was passed by Congress on December 21 and includes some significant changes to the Paycheck Protection Program (PPP). The Act not only provides for a second draw for certain borrowers, but it includes a flurry of changes to existing PPP loans, highlighted by modifications to the tax implications,…

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Congress Makes Business Meals Temporarily 100% Deductible

When Congress passed the Tax Cuts and Jobs Act (TCJA) in 2017, it significantly limited the tax benefits available to companies by eliminating the deduction for entertainment expenses and reducing the deductible amount for certain types of meals (M&E). Currently, business meals are generally only 50% deductible and entertainment expenses are fully disallowed for tax…

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Enhancements to the Employee Retention Credit

Monday, December 21st, 2020, Congress passed the Consolidated Appropriations Act of 2021 (the Act) which included several enhancements to the Employee Retention Credit (ERC). The most prominent change is that businesses that received a loan pursuant to the Paycheck Protection Program (PPP) are now eligible for the ERC. The ERC is designed to encourage businesses…

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CARES Act Reporting Requirements for Provider Relief Funds

The Department of Health and Human Service (HHS) reporting portal for Provider Relief Funds (PRF) opens on January 15, 2020 with the first “use of funds” deadline set for February 15th. In addition to these important dates and others throughout 2021, PRF recipients should ensure they are familiar with the Coronavirus Aid, Relief, and Economic…

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3 Tech Growth Strategies For 2021 To Navigate Uncertainty

In a normal year, companies would use the final few months to set new goals and plan for the next year. While 2021 strategizing should still tick the usual boxes, the remnants of 2020 may leave businesses struggling to utilize this year’s performance when setting next year’s goals. The technology industry has seen significant growth…

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AICPA Pushes Back on PPP Loan Necessity Questionnaire Response backed by 80 National Organizations

We previously discussed the U.S. Small Business Administration’s (SBA) issuance of two loan necessity questionnaires, Form 3509 (used by for-profit entities) and Form 3510 (used by nonprofit entities). This issuance was the first indication from the SBA as to how they might evaluate a business who borrowed $2 million or greater, together with their affiliates, “needed” their Paycheck Protection Program (PPP) loan. Upon applying for a PPP loan, all borrowers were required to…

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