The Coronavirus Aid, Relief, and Economic Security (CARES) Act signed into law on March 27 created a new federal loan called the Paycheck Protection Program (PPP) to aid small employers. The PPP is implemented by the Small Business Administration (SBA) and designed to get cash in the hands of small businesses impacted by COVID-19 more quickly than the SBAs existing loan programs. This program will enhance attendees understanding of the various aspects of the PPP including the various types of loans and how to determine employee headcount with a fluctuating workforce, affiliation determinations, permitted usage, forgiveness and legalities within those loan types.