Home Forums Tax Ppp질문드려요!! Ppp질문드려요!! Name * Password * Email 아래는 PPP 신청시 오우너십 변경에 대한 공식적인 질문에 대한 SBA 의 공식적인 답변입니다. Below is the official question from Q38 as of May 14, 2020 38. Question: Section 1102 of the CARES Act provides that PPP loans are available only to applicants that were “in operation on February 15, 2020.” <strong>Is a business that was in operation on February 15, 2020 but had a change in ownership after February 15, 2020 eligible for a PPP loan?</strong> Below is the official answer from Q38 as of May 14, 2020 Answer: Yes. As long as the business was in operation on February 15, 2020, if it meets the other eligibility criteria, the business is eligible to apply for a PPP loan regardless of the change in ownership. In addition, where there is a change in ownership effectuated through a purchase of substantially all assets of a business that was in operation on 12 Questions 32 – 35 published April 24, 2020. 13 Questions 36 published April 26, 2020. 14 Question 37 published April 28, 2020. As of May 13, 2020 February 15, the business acquiring the assets will be eligible to apply for a PPP loan even if the change in ownership results in the assignment of a new tax ID number and even if the acquiring business was not in operation until after February 15, 2020. If the acquiring business has maintained the operations of the pre-sale business, the acquiring business may rely on the historic payroll costs and headcount of the pre-sale business for the purposes of its PPP application, except where the pre-sale business had applied for and received a PPP loan. The Administrator, in consultation with the Secretary, has determined that the requirement that a business “was in operation on February 15, 2020” should be applied based on the economic realities of the business’s operations. JS Tax & Accounting Services, LLC info@jstaxaccounting.com http://www.jstaxaccounting.com Tel:925-400-8258 I agree to the terms of service Comment
