PAYCHECK PROTECTION PROGRAM

- PPP Interim Final Rule on Revisions to Loan Forgiveness Interim Final Rule and SBA Loan Review Procedures Interim Final Rule - Twentieth SBA interim final rule on PPP, revises various conclusions on the previous interim final rules for loan forgiveness and SBA loan review procedures.  (Issued June 22, 2020)

- PPP Interim Final Rule on Additional Eligibility Revisions to the First Interim Final Rule - Twenty-first SBA interim final rule on PPP, revises eligibility criteria for certain individuals  (Issued June 24, 2020)

- SBA Procedural Notice on Refinance of EIDL Loans and Lender Remittance of EIDL Refinance Proceeds - SBA procedural notice explaining when PPP loan proceeds must be used to refinance EIDL loans and how to remit to the SBA the PPP loan proceeds (Issued June 19, 2020)

IRS Announcement on Information Reporting Requirements for PPP Loans Forgiven under the CARES Act - IRS notification that lenders should not file information returns to report qualifying PPP loan forgiveness

SBA FAQ on PPP Loan Forgiveness - SBA FAQ on PPP loan forgiveness and interaction with EIDL

AICPA Technical Q&A on PPP - AICPA Q&A resource on accounting for PPP loans, includes coverage of recognition of deferred loan fees (Issued August, 2020)

FDIC FAQ on PPP - FDIC FAQ on PPP loans including discussion of recognition of deferred loan fees

PPP Forgiveness Platform User Guide - Overview and guide to the SBA’s PPP Forgiveness Platform for lenders

PPP Interim Final Rule on Revisions to Loan Forgiveness and Loan Review Procedures - Twenty-fifth SBA interim final rule on PPP, amends forgiveness procedures to allow for submission of loan forgiveness application 3508S by some borrowers, also amends PPP lender loan review procedures for these applications

PPP Interim Final Rule on Treatment of Owners and Forgiveness of Certain Nonpayroll Costs - Twenty-fourth SBA interim final rule on PPP, addresses owner-employee loan forgiveness, tenant business operations, and related party transactions

PPP Interim Final Rule on Appeals of SBA Loan Review Decisions Under the PPP - Twenty-third SBA interim final rule on PPP, addresses SBA loan decision appeals

- PPP Interim Final Rule on Revisions to the Third and Sixth Interim Final Rules - Nineteenth SBA interim final rule on PPP, revises third and sixth interim final rules to reflect changes imposed by the Paycheck Protection Program Flexibility Act of 2020 (Issued June 17, 2020)

- PPP Interim Final Rule on Additional Revisions to the First Interim Final Rule - Eighteenth SBA interim final rule on PPP, revises first interim final rule for applicants convicted of felonies (Issued June 12, 2020)

- PPP Interim Final Rule on Revisions to the First Interim Final Rule - Seventeenth SBA interim final rule on PPP, revises the PPP interim final rule for implementation of the Paycheck Protection Program Flexibility Act of 2020 (Issued June 11, 2020)

-PPP Interim Final Rule on Loan Forgiveness
(Issued May 22, 2020)

PPP Interim Final Rule on Eligibility of Certain Telephone Cooperatives - Sixteenth SBA interim final rule on PPP, allows certain telephone cooperatives to be eligible to receive PPP loans (Issued June 5, 2020)

- PPP Interim Final Rule on Review Procedures
(Issued May 22, 2020)

- SBA procedural notice providing the required procedures for changes in ownership of an entity that has received a PPP loan
(Issued October 2, 2020)

- SBA Procedural Notice on Secondary Loan Sales - SBA procedural notice giving guidance on participation sales for PPP loans 
(Issued April 24, 2020)

- SBA PPP Approvals Report - PPP loan approval details 
(Last updated August 8, 2020)

- PPP Selections from the CARES Act - Sections 1102 and 1106 of the CARES Act describing the PPP - Single page overview of the PPP 

- SBA FAQ for Faith-Based Organizations PPP & EIDL - SBA FAQs for faith-based organizations seeking COVID-19 relief 

- SBA FAQ for Lender and Borrowers - Extensive Q&A resource for lenders and borrowers (Last updated May 3, 2020)

- PPP Interim Final Rule on Promissory Notes, Authorizations, Affiliation, and Eligibility - Fourth SBA interim final rule on PPP, additional clarification on hedge funds, hospitals, gambling, bankruptcy, and borrower attestation. (Issued April 24, 2020)

PPP Interim Final Rule on Additional Criterion for Seasonal Employers Fifth SBA interim final rule on PPP, clarification on applicants with seasonal workers

PPP Interim Final Rule on Disbursements Sixth SBA interim final rule on PPP, describes the process for lending disbursements and processing fee collection [Instructions & Guidance] (Issued April 28, 2020)

- PPP Interim Final Rule on Additional Eligibility Criteria - Third SBA interim final rule on PPP, additional eligibility criteria and certain pledges of loans
(Issued April 14, 2020)

- SBA Affiliation Rules Guide - Guide to implementing affiliation requirements for the PPP program

- PPP Interim Final Rule on Affiliates - Second SBA interim final rule on PPP, description of affiliation rules for PPP 
(Issued April 3, 2020)

- PPP Interim Final Rule - First SBA interim final rule on PPP program
(Issued April 2, 2020)

- PPP Interim Final Rule on Extension of Limited Safe Harbor with Respect to Certification Concerning Need for PPP Loan Request - Ninth SBA interim final rule on PPP, extends the safe harbor deadline for repaying PPP loans. (Issued May 8, 2020)

- PPP Interim Final Rule on Loan Increases - Tenth SBA interim final rule on PPP, allows for limited loan increases for partnerships and seasonal employers. (Issued May 13, 2020)

- SBA Procedural Notice on Lender Processing Fee Payments and 1502 Reporting Process (update to original notice issued May 21, 2020) (Issued July 13, 2020)

- SBA Procedural Notice on Procedures for Lender Submission of PPP Loan Forgiveness Decisions(Issued July 13, 2020)

- PPP Interim Final Rule on Eligibility of Certain Electric Cooperatives - Eleventh SBA interim final rule on PPP, permits certain electrical cooperatives to receive PPP loans  (Issued May 14, 2020)

- PPP Interim Final Rule on Nondiscrimination and Additional Eligibility Criteria - Eighth SBA interim final rule on PPP, clarifies nondiscrimination provisions and student worker eligibility (Issued May 6)

-PPP Interim Final Rule on Corporate Groups and Non-Bank Lenders -&Seventh SBA interim final rule on PPP, describes maximum PPP loans for corporate groups and lender approvals for certain non-bank lenders (Issued April 30)

- SBA Form 147 - SBA Standard Loan Note

- PPP Lender Application Form (Updated June 12)

- PPP Lender Agreement - PPP lender agreement for federally-insured depository institutions 

- PPP Information for Lenders