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On May 15, the U.S. Small Business Administration (SBA) and Department of the Treasury released the Paycheck Protection Program loan forgiveness late. The application includes step-by-step instructions on how to perform the mechanical calculations required by the CARES Act to confirm eligibility for loan forgiveness. However, the SBA has not yet released regulations and guidance on loan forgiveness that will ultimately impact how borrowers complete the application in a more educated manner. Click “” for a summary of the application.