10월 9일, 미국중소기업청(SBA)에서 $50,000미만의 PPP대출자들을 위한 상환감면신청서의 약식버전인 SBA Form 3508S와 이를 위한 안내문을 발표하였다. 또한 재무부에서 잠정최종규칙(interim final rule)을 발표함에 따라 $50,000미만의 PPP대출자들의 경우에는 정규직 감소 및 급여의 감소에 의한 상환감면 금액이 감소하지 않는다. 대출자들은 여전히 대출기관에 자료를 제출하고 사실관계에 대해서 확인을 해야 하지만 $50,000미만의 PPP대출자의 경우 상환감면 신청이 대폭 용이해 질 것으로 보인다.

자세한 내용은 다음의 링크에서 확인 할 수 있다:

• Form 3508S: https://www.sba.gov/sites/default/files/2020-10/PPP%20Loan%20Forgiveness%20Application%20Form%203508S.pdf
• 3508S 안내문: https://www.sba.gov/sites/default/files/2020-10/PPP%20Loan%20Forgiveness%20Application%20Form%203508S%20Instructions.pdf
• 잠정최종규칙: https://www.sba.gov/sites/default/files/2020-10/PPP%20-%20IFR%20--%20Additional%20Revisions%20to%20Loan%20Forgiveness%20and%20Loan%20Review%20Procedures%20Interim%20Final%20Rules.pdf

On October 9, 2020, the U.S. Small Business Administration (SBA) released the new application form (SBA Form 3508S) along with instructions. Recipients of PPP loans of $50,000 or less will be able to use the simplified application form. Also, as the Department of the Treasury released a new interim final rule, PPP borrowers of $50,000 or less are exempted from any reductions in forgiveness based on: (1) Reductions in full-time-equivalent (FTE) employees; and (2) Reductions in employee salary or wages. Although the borrowers will still need to make some certifications and provide documentations to the lender, the application process will be streamlined for PPP borrowers of $50,000 or less.

For details please see:

• Form 3508S: https://www.sba.gov/sites/default/files/2020-10/PPP%20Loan%20Forgiveness%20Application%20Form%203508S.pdf
• Instructions for Form 3508S: https://www.sba.gov/sites/default/files/2020-10/PPP%20Loan%20Forgiveness%20Application%20Form%203508S%20Instructions.pdf
• Interim Final Rue: https://www.sba.gov/sites/default/files/2020-10/PPP%20-%20IFR%20--%20Additional%20Revisions%20to%20Loan%20Forgiveness%20and%20Loan%20Review%20Procedures%20Interim%20Final%20Rules.pdf