By Dachan Furnace, Esq. Breakups may be inevitable, but co-parenting is essential. Your relationship with your children’s parent is secondary to both of your relationships with your shared children. In my practice, I help parents that are faced with tough co-parenting situations. In an ideal situation, all children and their parents would live together under the same roof. When this is not achievable, it is crucial for children to have access to both parents – even when the parents themselves do not get along. Children brought up by both parents are overwhelmingly more likely to grow up to be successful and productive adults than children raised by a single parent. Research shows that children in cooperative co-parenting situations develop feelings of stability, benefit from consistency, and better understand problem solving. As parents, it is your responsibility to equip your children with all the resources necessary to provide them with the best life possible, and that includes ensuring they have healthy access to both parents. No matter your feelings for your children’s parent, it is essential that you both push your feelings aside to prioritize your children. Throughout my practice, I have seen too many estranged parents allow their emotions to cloud their judgment. I have experienced parents unfairly attempt to restrict their children’s access to the other parent, falsely accuse the other parent of horrible things in an attempt to ostracize them from the children, or even outright refuse to coparent and threaten to abandon their children. Parents’ reckless and irrational decision-making has a major impact on the well-being of their children – the innocent ones caught in the middle. Before going down this ugly path, I encourage you to learn from the mistakes of others and ensure your children get what they need and deserve – both parents. Co-parenting is the best option for your children, and I want to help you achieve that. If you are in a position where the other parent is unwilling to co-parent, or you are prevented from being a part of your children’s lives, I empower you to take steps to fix your situation. Contact me and I can walk you through the steps of filing for shared custody, drafting a custody agreement that includes a parenting schedule, and more. If you are the person that is unwilling to co-parent, I encourage you to give me a call so that we can talk through co-parenting schedules that would be suitable for your situation. #custody #childcustodypennsylvania #childcustodypittsburgh #childcustodyphiladelphia #coparenting #coparenting #childcustody

The US Small Business Administration and Treasury released borrower loan application forms Friday night for the rebooted Paycheck Protection Program (PPP2), which will launch Monday, January 11, 2021, initially for select lenders and borrowers before a broader opening takes place a few days later. Are you eligible for a second PPP Loan? The forms are Form 2483 – Paycheck Protection Program Borrower Application Form and Form 2483-SD – PPP Second Draw Borrower Application Form. The Application Form is updated from previous versions that started with the original PPP program. Form 2483-SD is a new form for qualified PPP borrowers to seek a second draw of a forgivable loan as they try to navigate economic seas churning in the throes of the COVID-19 pandemic. The SBA and Treasury also published summaries of the first-draw and second-draw PPP loans and a pair of procedural notices. Overview of First Draw PPP Loans Overview of Second Draw PPP Loans Initial Applications Available for Community Financial Institutions The SBA opened the program initially to community financial institutions (CFIs) that serve minority- and women-owned businesses to make loans. Specifically, CFIs can begin making loans to first-time PPP borrowers on Monday and second-time PPP borrowers on Wednesday. The SBA and Treasury said the PPP would open to all lenders a few days after the opening for CFIs, but they did not specify a date. Need help applying for a PPP2 Loan or other business matter?  Call 412.391.1014 or click here to be connected to one of our business attorneys. #PPPLoan #ppploan2 #smallbusinessloan #smallbusinessattorney #ppploanrules #ppploannews #ppp2 #smallbusinessadvice #smallbusiness

The Senate and House of Representatives overwhelmingly passed a new $900 billion COVID-19 relief bill this week.  The President is expected to sign it into law.  The legislation, the Consolidated Appropriations Act, 2021, includes a second round of PPP loans for affected small businesses that did not receive a PPP loan the first time around.   Sometimes life gives you second chances. This Bill is one of those instances: businesses that previously received a PPP loan will be able to apply for a second loan under special circumstances. The second round of PPP loans for affected small businesses are referred to as “second draw loans” or PPP2 Loans. Who Is Eligible? Borrowers that did not receive a PPP loan the first time around and businesses that previously received a PPP loan. First time borrowers: Businesses with 500 or fewer employees that are eligible for other SBA 7(a) loans. Sole proprietors, independent contractors, and eligible self-employed individuals. Not-for-profits, including churches. Accommodation and food services operations (those with North American Industry Classification System (NAICS) codes starting with 72) with fewer than 300 employees per physical location. Previous PPP Borrowers: Previous PPP Loan recipients may apply for another loan provided they: Have 300 or fewer employees. Have used or will use the full amount of their first PPP loan. Can show a 25% gross revenue decline in any 2020 quarter compared with the same quarter in 2019. Under the 25% loss-of-revenue test, the small business will compare their 2020 quarterly revenue (gross receipts) against their first, second and third quarters of revenue in 2019. In order to qualify for a PPP2 loan, a business must be able to show a loss in revenue of 25% or more from at least one quarter of 2020 as compared to that same quarter in 2019. The bill also allows borrowers that returned all or part of a previous PPP loan to reapply for the maximum amount available to them. How Much Can a Business Borrow from PPP2? The new legislation allocates around $284 billion for the second round of PPP Loans. The loan limit is $2 million, and the amount a business will qualify for is determined by taking their average monthly payroll in 2019 and multiplying it by 2.5. The bill has a special calculation for restaurants and food businesses and provides those businesses a larger loan amount of 3.5 months of average monthly payroll. So, for example, if you had an average monthly payroll in 2019 of $100,000, then your small business would qualify for $250,000. If you were a restaurant or other qualifying food business, then you would qualify for $350,000. Are the PPP2 Loans Forgivable? Yes but the rules are slightly different than the first round of PPP Loans. The costs eligible for loan forgiveness in PPP2 include payroll, rent, covered mortgage interest, and utilities. PPP2 also makes the following potentially forgivable: Covered worker protection and facility modification expenditures, including personal protective equipment, to comply with COVID-19 federal health and safety guidelines. Expenditures to suppliers that are essential at the time of purchase to the recipient’s current operations. Covered operating costs such as software and cloud computing services and accounting needs. To be eligible for full loan forgiveness, PPP2 borrowers will have to spend no less than 60% of the funds on payroll over a covered period of either eight or 24 weeks — the same parameters the first PPP loans program had when it stopped accepting applications in August. When Will Applications be Available? Once signed into law by the President, which the White House has indicated is likely, the SBA and Treasury have been tasked with providing interpretive guidance and forms for the new forgiveness rules, as well as loan applications and guidelines for second draw PPP loan borrowers. We suspect that applications will be available by mid-January. #businessattorneypittsburgh #PPPLoan #ppploan2 #smallbusinessloan #smallbusinessattorney #businessattorneypennsylvania #ppploanrules #ppploannews #ppp2 #smallbusinessloans #businessattorney #smallbusinessadvice #smallbusiness

The U.S. Senate and House of Representatives overwhelmingly passed a new $900 billion COVID-19 relief bill this week. The legislation, the Consolidated Appropriations Act, 2021, also ensures tax deductibility for business expenses paid with forgiven Paycheck Protection Program (PPP) loans. The bill also specifies that business expenses paid with forgiven PPP loans are tax-deductible. This supersedes IRS guidance that such expenses could not be deducted and brings the policy in line with what many business associations (as well as Fiffik Law Group) have argued was Congress’s intent when it created the original PPP as part of the $2 trillion Coronavirus Aid, Relief, and Economic Security (CARES) Act. The COVID-19 relief bill clarifies that “no deduction shall be denied, no tax attribute shall be reduced, and no basis increase shall be denied, by reason of the exclusion from gross income provided” by Section 1106 of the CARES Act (which has been redesignated as Section 7A of the Small Business Act). This provision applies to loans under both the original PPP and subsequent PPP loans. While the CARES Act excluded PPP loan forgiveness from gross income, it did not specifically address whether the expenses used to achieve that loan forgiveness would continue to be deductible, even though they would otherwise be deductible. In April, the IRS issued Notice 2020-32, which stated that no deduction would be allowed under the Internal Revenue Code for an expense that is otherwise deductible if the payment of the expense results in forgiveness of a PPP loan because the income associated with the forgiveness is excluded from gross income for purposes of the Code under the CARES Act. In November, the IRS then expanded on this position by stating that a taxpayer computing taxable income on the basis of a calendar year could not deduct eligible expenses in its 2020 tax year if, at the end of the tax year, the taxpayer had a reasonable expectation of reimbursement in the form of loan forgiveness on the basis of eligible expenses paid or incurred during the covered period. Treasury Secretary Steven Mnuchin also argued against businesses being able to deduct business expenses paid with forgiven, tax-free PPP funds, calling it an unwarranted double benefit for businesses. The net effect of these IRS rulings would reduce the net value of PPP loans about about one-third. The 2021 legislation did away with these IRS rulings and restores the PPP Loan as basically a “grant” to businesses as it was originally understood to be and in fact was intended. Fiffik Law Group had previously suggested that businesses who received a PPP loan wait until 2021 to apply for loan forgiveness. One reason was our hope that Congress would address the IRS rulings. Happily Congress has spoken and we recommend moving forward with loan forgiveness applications in early 2021. Our business attorneys are available to answer your PPP loan questions. #smallbusinesstips #businessattorneypittsburgh #ppploanforgiveness #PPPLoan #smallbusinessattorney #businessattorneypennsylvania #ppploanrules #ppploannews #PPPloan #businessattorney #smallbusinessadvice #smallbusiness

Entering into a business partnership can be a great way to combine the talents and skills needed to build a successful company. But if the partners aren’t able to effectively work together or have different ideas about how to run the business, it can lead to damaged relationships or a failed business. If you’re thinking about entering into a business partnership, here are eight questions you should ask your potential partner before you commit. Do you really want a partner? Does your partner have skills or experience that you lack or that you’ll need only for a short time? Will your business generate enough revenue to support a partner? Would having a partner add more value or stress? Do you work better independently or codependently? Are you able to trust the other person with half the business? Talk about your personal life, including your schedules, relationships, and family. What does your prospective partner’s work/life blend look like? How does it match up to your own? What about your definition of work ethic? What does your average work-day look like? Who in your partner’s life needs to be onboard with this partnership? Is there something in your partner’s life (family or work life) that would make the business a secondary concern? What is your partner’s financial position? Does your partner have the financial resources to contribute to the business? What are your partner’s current financial commitments? Would your partner be able to borrow money to contribute to the business? Does your partner have any assets that could be used as collateral to obtain a loan? What is your partner’s current credit score? Expected commitments How many hours a day does your partner expect to put into the business, and do his expectations meet yours? What are your respective roles and responsibilities for the business? What do you imagine as your functional role in the business? What risks to personal assets are each of you willing to take on? What does Success look like to you? Where do you see this business in 1 year? 5 years? What does your ultimate “I made it” moment look like? What version of “success” makes your stomach turn? Strengths and Weaknesses What do you need from your business partner? How do you handle difficult or upset clients? Have you ever had to dissolve a partnership or working agreement? What is your favorite kind of work? What tasks do you hate doing? What are you best at? Key Issues What will each partner contribute to the business? Will either partner draw a salary or be paid wages over and above profits? What expenses get paid before the partners are paid? How will you allocate profits and losses? Definition of each partner’s authority and decision-making ability How will the business be managed on a daily basis? Procedures for admitting new partners What happens if a partner withdraws or dies How will you resolve disputes? 50/50 owners always end up in a tie. Worst Case Scenarios What happens if a partner is not meeting expectations? If the business revenue is insufficient to pay bills, how are the bills paid? What happens if one partner wants to take a temporary break from the business? Need help with forming a new business? Call 412.391.1014 or click here to be connected to one of our business attorneys. #smallbusinesstips #partnership #businessstartup #smallbusinessattorney #questionstoaskpartner #smallbusinessadvice #smallbusiness

A car accident killed 28-year-old mother of three on Route 8 in Allegheny County, PA in December 2019. Allegheny County Police said a 1992 Honda Civic in which the victim was a passenger sped northbound on Route 8 when the driver lost control of the vehicle. The Honda then crossed the median into opposing traffic and crashed with two other vehicles. First responders declared the victim dead at the scene. No one else sustained injuries in the accident. County police charged the driver of the Honda with a number of offenses including vehicular homicide and driving under the influence.  Fiffik Law Group attorneys Matthew Bole and Michael E. Fiffik represented the victim and thus far have recovered in excess of $1,000,000 in damages.  The proceeds will be used to support the victim’s children until they reach the age of majority. #autoaccidentattorney #autoaccidentattorneyphiladelphia #accidentcaraccidentcarpersonalinjurycarcrashinjurytowtowlifeaccidentspersonalinjurylawyerroadsideassistanceautocollisionaccidente #autoinsurance #autoaccidentattorneypittsburgh #autoaccident

What are my general rights on Election Day? If the polls close while you’re still in line, stay in line – you have the right to vote. If you make a mistake on your ballot, ask for a new one. If the machines are down at your polling place, ask for a paper ballot. If you run into any problems or have questions on Election Day, call your us. I’m not sure what to bring to the polls You don’t need to bring anything unless it’s your first time voting at a new polling place.  If it’s your first time, you much bring one of the approved forms of identification on this list.  Your ID doesn’t need to be a photo ID; there are many forms of non-photo ID that are acceptable.  Learn what materials you’ll need to bring with you to the polling place on Election Day. What’s a Poll Watcher? To be a poll watcher, a person must be a qualified registered elector of the county in which the election district for which the watcher is to be appointed is located. Poll watchers must be identified and must receive official county credentials in advance and must be assigned to specific precincts. Individuals may not serve as poll watchers except as specifically described above. Each candidate may appoint two poll watchers for each election district in which he or she appears on the ballot. Each political party and political body which has nominated candidates on the ballot may appoint three poll watchers for each election district at any general, municipal or special election in which the candidates of such party or body are on the ballot. However, only one poll watcher may be present in the polling place at one time for each candidate at primaries or for each candidate, party, or political body during general, municipal or special elections, from the time election officers meet prior to the opening of the polls until the time that the counting of votes is complete. It is also important to note that all poll watchers must remain outside the enclosed space. What poll watchers CAN do at the polling place Watchers may make good faith challenges to a voter’s identity, continued residence in the election district, or qualifications as an eligible voter. Poll watchers should direct permitted challenges directly to the Judge of Elections. Read more about challenges below. What watchers CANNOT do at the polling place Poll watchers must remain a safe and respectful distance away from the space where voting is occurring. Poll watchers may not engage, attempt to influence, or intimidate voters or otherwise interfere with or impinge on the orderly process of voting. Social distancing measures should be maintained to ensure a safe polling place for voters and poll workers. Voter intimidation and threatening conduct are illegal under federal and Pennsylvania law. Any activity by a poll watcher that threatens, harasses, or intimidates voters, including any activity that is intended to, or has the effect of, interfering with any voter’s right to vote, whether it occurs outside the polling place or inside the polling place, is illegal. Examples of voter intimidation include, but are not limited to: Photographing or videotaping voters Disseminating false or misleading election information to voters Blocking the entrance to a polling place Confronting, hovering, or directly speaking to or questioning voters Any threatening behavior Asking voters for documentation Poll watchers are also NOT allowed to engage in electioneering while inside the polling place or within 10 feet of the entrance to the polling place. Though watchers are representatives of candidates or political parties and political bodies, they are not entitled to electioneer on behalf of their candidate, political party, or political body while inside the polling place. Electioneering includes soliciting votes, posting or displaying written or printed campaign materials, and handing out pamphlets or other campaign paraphernalia. Read more about Poll Watchers and Myths About Poll Watching Can My Right to Vote be Challenged at the Polling Place? Your right to vote can only be challenged if a poll worker, poll watcher, or another voter says you do not live in the precinct or are not who you say you are. ​Your right to vote can only be challenged on the basis that you are falsifying your identity or are not a resident of the precinct. Challenges must be submitted directly to the Judge of Elections. Poll watchers should not address the person they are challenging. If the Judge of Elections is satisfied with your identity or residence, you vote as normal. If they cannot determine your eligibility, you can still vote in-person if another voter from the precinct signs an affidavit vouching for your identity or residence. If not, you can still vote using a provisional ballot. The poll worker says my name is not on the list of registered voters. Voters are entitled to a provisional ballot, even if they aren’t in the poll book. After Election Day, election officials must investigate whether you are qualified to vote and registered. If you are qualified and registered, they will count your provisional ballot. What to do Ask the poll worker to double check for your name on the list of registered voters. Make sure to spell your name out for the poll worker. If your name is not on the list, ask if there is a supplemental list of voters. If the poll worker still cannot find your name, confirm that you are at the correct polling place: Request that the poll workers check a statewide system (if one is available) to see if you are registered to vote at a different polling place. If the poll worker does not have access to a statewide system, ask them to call the main election office. If you are registered at a different location, in most instances you will have to travel to that location to cast a regular ballot. If the poll worker still cannot find your name or if you cannot travel to the correct polling place, ask for a provisional ballot. I speak English less than “very well” Under federal law, voters who have difficulty reading or writing English may receive in-person assistance at the polls from the person of their choice. This person cannot be the voter’s employer, an agent of the voter’s employer, or an agent or officer of the voter’s union. Counties covered by Section 203 of the Voting Rights Act are required to provide bilingual assistance to voters in specific languages. This means that they must provide poll workers who speak certain languages and make all election materials and election-related information available in those languages. Check whether your county is required to provide bilingual election assistance in a language you speak. What to do You can bring a family member, friend, or other person of your choice to assist you at the polls. Do not bring your employer, or an agent of your employer or union. If you live in a county that’s required to provide bilingual voting assistance for a language you speak, you can request oral assistance from a bilingual poll worker and ask for voting materials, such as a ballot, in that language. If you have trouble voting due to lack of English fluency, call one of these hotlines: Spanish: 1-888-VE-Y-VOTA / 1-888-839-8682 Someone is Interfering with my Right to Vote Examples of voter intimidation Aggressively questioning voters about their citizenship, criminal record, or other qualifications to vote. Falsely representing oneself as an elections official. Displaying false or misleading signs about voter fraud and related criminal penalties. Other forms of harassment, particularly harassment targeting non-English speakers and voters of color. Spreading false information about voter requirements. You do not need to speak English to vote, in any state. You do not need to pass a test to vote, in any state. Some states do not require voters to present photo identification. Your rights It’s illegal to intimidate voters and a federal crime to “intimidate, threaten, [or] coerce … any other person for the purpose of interfering with the right of [that] other person to vote or to vote as he may choose.” What to do if you experience voter intimidation In many states, you can give a sworn statement to the poll worker that you satisfy the qualifications to vote in your state, and then proceed to cast a ballot. Report intimidation to your local election officials. Their offices will be open on Election Day. Can I Take A Ballot Selfie and Post It on Social Media? Yes, but you should be careful not to disclose any other voter’s ballot and it is recommended that you wait until after you leave the polling place to post photos of your ballot selfie. Can I Bring a Gun to Vote? Yes, but is that really necessary? It probably isn’t but if you insist on bringing a gun to the polling place, there are several restrictions of which you should be aware. First, you must be permitted to open-carry firearms. These rules are subject to change, including during public emergencies. Second, you may not bring a firearm if your polling place is in a school, courthouse, place where PA law prohibits firearms, or inside a private property that forbids them. Lastly, it is illegal to display your firearm in a way that intimidates other voters. The law balances your right to carry a gun with the effect that carrying a weapon may have on other voters. #electionrights #electionpennsylvania #electionpa #votingrights #election2020 #election2020pennsylvania

Dollar General is bringing its new “DGX” concept to downtown Pittsburgh. FLG represented a downtown building owner in lease negotiations for the new DGX concept store in the Liberty/Wood Street corridor. Specially designed to meet the unique needs of customers living, working and visiting vibrant metropolitan city centers, DGX provides positive benefits to the areas it serves by providing an affordable retail option in a modern retail format. DGX stores offer a smaller retail footprint with a curated assortment of grab-and-go salads and sandwiches, home cleaning supplies, an expanded selection of health and beauty products, home décor, electronics, seasonal products, pet supplies, candies and snacks, paper products and more—all at everyday low prices that Dollar General is known for. FLG Lawyers Involved: Michael E. Fiffik (Managing Member); Lacey Gordon (Associate). Fiffik Law Group advises commercial property owners throughout Pennsylvania concerning acquisition, financing, lease negotiations and joint ventures. #realestateclosing #realestatepittsburgh #realestate #commercialrealestate #realestatebusiness #realestatepennsylvania #commercialleasing

A local restauranteur recently acquired the 5,300-square-foot building on a one-acre plot in front of Warrendale Village that formerly housed the Calavera Tap + Taco restaurant.  The new owner plans to reopen the restaurant in November 2020 with a new concept.  MAXX . . . food . . drink . .  sports will redefine the sports bar atmosphere for the Pittsburgh market.  It will offer a wide variety of food offerings with an emphasis towards women and families. The menu will reflect healthy eating options, great salad bowls, interesting tapas, dishes to be shared, unique sandwiches, and gourmet burgers cooked on a hardwood grill. In addition, a very well designed dinner menu will offer great quality steaks along with organic chicken dishes. The property is located in an area with a number of thriving restaurants such as Il Pizzaiolo, Off the Hook and House of 1,000 Beers. Fiffik Law Group attorneys Michael E. Fiffik and Lacey Gordon represented the new owner throughout the transaction. FLG represents clients in commercial real estate transactions, large and small, with a focus on complex joint ventures, corporate real estate, finance and leasing.  We help our clients acquire, finance, sell and refinance all classes of commercial real estate.  On the business law side, we advise clients on real estate investment, including drafting and negotiating joint venture documents, limited liability company and partnership agreements among other documents governing our clients’ business relationships and protecting their investments. We pride ourselves on providing our valued clients big firm experience at small firm cost.

You can file a claim on your business insurance to recover your losses. Key financial lifeline for #restaurants #salon owners #retailers #medical offices. #smallbusinesstips #businessinsurance #smallbusinessattorney #covidrestaurant #covid #smallbusiness

If you own or plan to own rental property, it’s a great idea to own it with a limited liability company (“LLC”). The tax status that you elect for your LLC can cost or save you taxes. You have a variety of tax statuses to chose from with an LLC. An LLC can be treated as a sole proprietorship (if single member), a partnership (if multi-member), or you can elect to treat your LLC as an S-Corp or C-Corp. If you elect S-Corp, you might run into a level of unnecessary taxation. Here’s why: rental properties are considered passive income even if you actively participate in the rental activity. Passive income, by definition, is not subjected to self-employment tax. However, if you elect to have your LLC be treated as an S-Corp for taxation purposes you could potentially have to pay yourself a reasonable wage for the management of the LLC which in turn is subjected to FICA and Medicare taxes (15.3%). This is the same as paying self-employment tax. To avoid this grief and headache, have your rental property LLCs be regular LLCs (that is choose the default status) and your business LLCs be LLCs with the S-Corp election. Need help with forming an LLC or electing the right tax status for your LLC?  Call 412.391.1014 or click here to be connected to one of our business attorneys. #smallbusinesstips #smallbusinessattorney #realestate #realestateinvesting #realestateflipping #realestatebusiness #smallbusinessadvice #realestatebusinessplan

PPP Loan Forgiveness Guidance Recipients of Paycheck Protection Program (PPP) loans of $50,000 or less will be able to apply for forgiveness using a simplified one-page application that was released Thursday by Treasury and the U.S. Small Business Administration (SBA). The vast majority of PPP loans were below this threshold. In addition, these borrowers can ignore some of the calculations required of other borrowers. A new interim final rule (IFR) provides new guidance concerning forgiveness and loan review processes for PPP loans of $50,000 or less. PPP borrowers of $50,000 or less are exempted from any reductions in forgiveness based on: Reductions in full-time-equivalent (FTE) employees; and Reductions in employee salary or wages. The new application form, SBA Form 3508S, can be used by PPP borrowers applying for forgiveness on PPP loans with a total loan amount of $50,000 or less, unless those borrowers together with their affiliates received loans totaling $2 million or more. There are several forms with 3508 (Form 3508, 3508EZ and 3508S). Make sure you’re using the one that applies to your loan and business. Click here to view the simpler loan forgiveness application. Click here to view the instructions for completing the simpler loan forgiveness application. Borrowers will have to make some certifications and provide documentation to the lender for payroll and nonpayroll costs. The borrower is responsible for providing an accurate calculation of the loan forgiveness amount. Borrowers will have to make some certifications and provide documentation to the lender for payroll and nonpayroll costs. Businesses must attest to the accuracy of the reported information and calculations on the loan forgiveness application. Lenders are permitted to rely on borrower representations, according to the IFR. There remains significant uncertainty concerning many aspects of the PPP Loan program and forgiveness rules. The SBA continues to issue additional and new guidance. As a result, we are suggesting that borrowers wait until early 2021 to apply for loan forgiveness. Click here for a free PPP loan forgiveness estimator. FLG Attorneys provide assistance to small business owners, including help with Paycheck Protection Plan loans. Call 412.391.1014 or click here for assistance. #smallbusinesstips #ppploanforgiveness #PPPLoan #smallbusinessattorney #ppploanrules #ppploannews #covid #smallbusinessadvice #smallbusiness