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The Uncertainty Certification and Second Draw PPP Loans

USA - January 29 2021 Borrowers applying for a second draw Paycheck Protection Program (PPP) loan must make the same uncertainty certification (sometimes referred to as…

Eric J. Kodesch.

SBA Guidance for PPP Loan Forgiveness Incorporates Changes From the Year‑End 2020 Recovery Bill

USA - January 22 2021 The Small Business Administration (SBA) has issued an interim final rule (IFR) on Paycheck Protection Program (PPP) loan forgiveness implementing…

Eric J. Kodesch.

Employee Retention Credit: Summary of Key Changes for 2020 and 2021

USA - January 19 2021 The deluge of legislative and regulatory rules designed to ameliorate the impact of the COVID-19 pandemic can confuse anyone. To help navigate the…

Eric J. Kodesch.

SBA Issues Guidance for PPP Changes in the Year-End 2020 Recovery Bill

USA - January 11 2021 The Small Business Administration (SBA) has begun issuing regulations to carry out the changes to the Paycheck Protection Program (PPP) effected by…

Eric J. Kodesch.

Employee Retention Credit Materially Expanded by the CAA21

USA - January 4 2021 Much of the attention throughout 2020 was on the Paycheck Protection Program (PPP), which Congress enhanced just before the holidays with the…

Eric J. Kodesch.