After the passage of the Coronavirus Aid, Relief, and Economic Security (CARES) Act on March 27, 2020, many employers utilized the Paycheck Protection Program (PPP) to obtain forgivable loans to fund certain ongoing expenses during the COVID-19 pandemic. As employers that received PPP loans begin the process of reviewing the loan forgiveness application, the checklist provides guidance on quantifying the PPP loan amount subject to forgiveness.
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