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Paycheck Protection Program | Marcum LLP | Accountants and Advisors
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class="boxen--featured-date">May 10, 2021</p> <p class="boxen--featured-text">Marcum Merges Starter-Fluid into National Financial Accounting & Advisory Practice</p> <a href="https://www.marcumllp.com/press-releases/marcum-merges-starter-fluid-into-national-financial-accounting-advisory-practice" class="button expand">Read More</a> </div> <!-- End Featured --> </ul> </li> <li><a href="https://www.marcumllp.com/services/advisory/insurance">Insurance Services</a> </li> <li><a href="https://www.marcumllp.com/services/advisory/managed-services">Managed Services</a> <ul> <li><a href="https://www.marcumllp.com/services/advisory/managed-services/managed-accounting-services">Managed Accounting Services</a></li> <li><a href="https://www.marcumllp.com/services/advisory/managed-services/managed-human-resources-services">Managed Human Resources Services</a></li> <li><a href="https://www.marcumllp.com/services/advisory/technology-consulting/infrastructure-solutions/managed-it-services">Managed IT Services</a></li> <!-- Begin Featured --> <div class="boxen--featured"> <h3>Featured Insights</h3> <p class="mb1"><img src="https://www.marcumllp.com/wp-content/uploads/insights-virtual-onboarding-during-covid.jpg" alt="Featured Image"></p> <p class="boxen--featured-date">April 12, 2021</p> <p class="boxen--featured-text">Virtual Onboarding During COVID – What Are We Missing?</p> <a href="https://www.marcumllp.com/insights/virtual-onboarding-during-covid" class="button expand">Read More</a> </div> <!-- End Featured --> </ul> </li> <li><a href="https://www.marcumllp.com/paycheck-protection-program">Paycheck Protection Program</a> <ul> <li><a href="https://www.marcumllp.com/services/advisory/business-interruption-claims">Business Interruption Claims</a></li> <li><a href="https://www.marcumllp.com/services/advisory/main-street-loan-program">Main Street Lending Program</a></li> <!-- Begin Featured --> <div class="boxen--featured"> <h3>Featured Insights</h3> <p class="mb1"><img src="https://www.marcumllp.com/wp-content/uploads/insights-ppp-loans-accounting-treatment-valuation-treatment.jpg" alt="Featured Image"></p> <p class="boxen--featured-date">May 18, 2021</p> <p class="boxen--featured-text">IRS Allows PPP Deduction Fix</p> <a href="https://www.marcumllp.com/insights/irs-allows-ppp-deduction-fix" class="button expand">Read More</a> </div> <!-- End Featured --> </ul> </li> <li><a target="_blank" href="https://www.marcumsearch.com">Talent Solutions</a> </li> </ul> <ul> <li><a href="https://www.marcumllp.com/services/advisory/risk-advisory-services">Risk Advisory Services</a> <ul> <li><a href="https://www.marcumllp.com/services/advisory/risk-advisory-services/anti-money-laundering">Anti-Money Laundering</a></li> <li><a href="https://www.marcumllp.com/services/advisory/risk-advisory-services/data-privacy-compliance">Data Privacy & Compliance</a></li> <li><a href="https://www.marcumllp.com/services/advisory/risk-advisory-services/hitrust">HITRUST</a></li> 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class="mega-menu__row"> <div class="mega-menu__news"> <div class="mega-menu__news-left"> <h3 class="mega-menu__title">As Seen In</h3> <div class="news-grid"> <div class="news-grid__featured"> <article class="card card--no-box card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/sean-saari-money-matters-tv-gift-tax"> <div class="card__image"> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/Sean-Saari-1-600x375.jpg" width="600" height="375" alt="" /> </div> </div> <div class="card__body"> <div class="card__meta"> <span>September 13, 2024</span> </div> <h2 class="card__title">Advisory Partner Sean Saari joins Marcum Wealth’s Jim Butler to discuss gift tax for Money Matters TV</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> <div 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.page-header__bg:not(.overlay--off)::after { background: linear-gradient(to right, rgba(33,41,54,1) 0%,rgba(33,41,54,0) 100%); } </style> <div class="page-header page-header--default page-header--short page-header--centered page-header--light"> <div class="page-header__bg overlay--on" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/banner-paycheck-protection.jpg')"></div> <div class="page-header__wrapper"> <div class="row row-site column"> <div class="page-header__body"> <div class="page-header__caption"> <h1 class="page-header__headline">Paycheck Protection Program</h1> <h2 class="page-header__subheadline">Loan Forgiveness Overview</h2> </div> </div> </div> </div> </div> <!-- End Page Header - Single --> <!-- Begin Breadcrumbs --> <div class="breadcrumbs"><div class="row row-site column"><ol itemscope itemtype="https://schema.org/BreadcrumbList"><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="/"><span class="icon-home"></span> <span class="breadcrumbs__label breadcrumbs__label--hidden" itemprop="name">Home</span></a><meta itemprop="position" content="1" /></li><li itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem"><a itemtype="https://schema.org/Thing" itemprop="item" href="https://www.marcumllp.com/paycheck-protection-program"><span class="breadcrumbs__label" itemprop="name">Paycheck Protection Program</span></a><meta itemprop="position" content="2" /></li></ol></div></div><!-- End Breadcrumbs --> <!-- End Page Header --> <!-- Begin Components --> <section class="section section--white pt10 pb10"> <div class="row row-site column"> <div class="row"> <div class="medium-11 xlarge-10 xxlarge-9 medium-centered column" data-aos="fade-in" data-aos-delay="200"> <p class="lead">Many small business owners have applied for Paycheck Protection Program loans, created under the CARES Act, as an incentive for employers to maintain payroll during the COVID-19 pandemic. The program was recently expanded to include second draw loans, and for companies who did not receive a first draw loan to apply now.</p> <p class="t3">The new rules are complex, and could require significant coordination among affiliated businesses. In addition, businesses are not precluded from the employer retention credit by having a payroll protection program loan, so there could be an opportunity to coordinate expenses to take advantage of both programs if a business qualifies.</p> <h3 class="subheader">“What is the incentive?” you may be asking.</h3> <p class="t3">If you meet certain requirements under the program, up to 100% of the loan proceeds may be forgiven. Notably, the SBA will fully forgive all loans under the Paycheck Protection Program, provided that all borrower requirements and documentation are met.</p> <p class="t3">Marcum can assist you in calculating your average monthly payroll for the loan application as well as compliance with the requirements of the loan forgiveness program. We offer interim and final field work assistance to maximize the amount of the loan forgiveness.</p> </div> </div> </div> </section> <!-- Begin Section Two Column Page Banner --> <section class="section section--white pt0"> <div class="two-column-banner"> <div class="two-column-banner__bg" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/banner-paycheck-protection-program-forgiveness.jpg');"></div> <div class="row row-site column"> <div class="two-column-banner__body"> <div class="two-column-banner__body-col" data-aos="fade-up-xsmall"> <div class="two-column-banner__box"> <h3 class="subheader mt0">Eligible Expenses</h3> <ul class="checkmarks"> <li class="t3">Payroll costs</li> <li class="t3">Group healthcare benefits (including insurance premiums) and retirement benefits</li> <li class="t3">Paid sick, medical, or family leave where no tax credits were taken (not those under FFCRA)</li> <li class="t3">Employees’ salaries, commissions, or similar compensation</li> <li class="t3">Payments of interest on any mortgage obligations (not including prepayment fees or payment of principal on the mortgage itself) in place as of February 15, 2020</li> <li class="t3">Rent (including rents under a lease agreement) in place as of February 15, 2020</li> <li class="t3">Utilities</li> <li class="t3">New covered costs – business software / cloud applications, property damage, supplier costs, and worker protection costs. Payments to independent contractors for these are eligible.</li> </ul> </div> </div> <div class="two-column-banner__body-col" data-aos="fade-up-xsmall"> <div class="two-column-banner__box"> <h3 class="subheader mt0">Ineligible Expenses</h3> <ul class="checkmarks"> <li class="t3">Accounts payable, including payments made to proprietorships and independent contractors</li> <li class="t3">Principal portions of mortgage or other debt payments</li> <li class="t3">Payments of interest on other debt obligations established after February 15, 2020</li> <li class="t3">Payments to independent contractors for services that are not part of the new covered costs</li> <li class="t3">Any other costs not in the first column</li> </ul> </div> </div> </div> </div> </div> </section> <!-- End Section Two Column Page Banner --> <!-- Begin Split Panel - Image --> <section class="section section--white pt10 pb10" > <div class="row row-site column"> <div class="split-panel split-panel--right split-panel--image"> <div class="split-panel__left"> <div class="split-panel__content body-bullets"> <h2 class="h1" data-aos="fade-up-xsmall" data-aos-delay="100">Considerations and How Marcum Can Help</h2> <div data-aos="fade-up-xsmall" data-aos-delay="200"> <ol> <li>Work with you to develop a plan to maximize the forgivable amount of your PPP loan within your covered period.</li> <li>Track and analyze payroll and non-payroll expenditures within the covered period in order to make strategic business decisions related to employee levels.</li> <li>Accumulate and organize electronic supporting documentation for funding received and expenditures to support the forgiveness calculation, which can be provided to your lender.</li> <li>Assess the impact of rehiring terminated employees on loan forgiveness and calculate the number of full time employees per pay period.</li> <li>Evaluate the impact of reduced employee salaries on loan forgiveness.</li> <li>Assist with interim and final field exams.</li> <li>Provide tax planning and strategy consulting related to the CARES Act.</li> <li>Provide additional guidance on other potential CARES Act funding.</li> <li>Assess long-term business liquidity concerns or cash flow modeling.</li> </ol> </div> </div> </div> <div class="split-panel__right"> <div class="split-panel__double-images"> <div class="split-panel__double-image-one" data-aos="fade-up-right" data-aos-delay="300"> <img src="https://www.marcumllp.com/wp-content/uploads/page-paycheck-protection-program-split-1.jpg" width="350" height="400" alt="" /> </div> <div class="split-panel__double-image-two" data-aos="fade-up-right" data-aos-delay="200"> <img src="https://www.marcumllp.com/wp-content/uploads/page-paycheck-protection-program-split-2.jpg" width="350" height="400" alt="" /> </div> </div> </div> </div> </div> </section> <!-- End Split Panel - Image --> <!-- Begin Section - Banner Card --> <section class="section section--white"> <div class="banner-card banner-card--right"> <div class="banner-card__inner"> <div class="banner-card__bg" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/banner-feature-30.jpg')"> </div> <div class="banner-card__container"> <div class="row row-site column"> <div class="banner-card__body body-bullets"> <h3 class="h1">Why Engage Marcum?</h3> <p class="lead">Having Marcum on your team will help protect your responsibility and create necessary proof of compliance with the terms of the Paycheck Protection Program Loan Forgiveness Plan.</p> <p class="t3"><strong>How Can We Help?</strong><br /> Marcum will provide Interim and Final Field Exams to ensure requirements for PPP loan forgiveness provisions are met, which include:</p> <ul class="bullets t3"> <li>At least 60% of the PPP loan proceeds must be used for payroll costs</li> <li>Salary levels must be comparable to measurement periods before the covered forgiveness period</li> <li>Loans are used to offset no more than eight weeks of eligible expenses</li> </ul> </div> </div> </div> </div> </div> </section> <!-- End Section - Banner Card --> <section class="section section--white pt10 pb8"> <div class="row row-site column"> <div class="row"> <div class="medium-11 xlarge-10 xxlarge-9 medium-centered column" data-aos="fade-in" data-aos-delay="200"> <h3 class="h1">Who Should Take Advantage of these services?<br /> <span class="green">Bankers & Borrowers</span></h3> <p class="t3"><strong>When to Qualify?</strong><br /> If you haven’t applied for the PPP loan, Marcum is here to assist throughout the entire process and we encourage engaging our team members at the onset of the loan application process.</p> <p class="t3">If you have applied and were approved for the PPP loan, it is imperative to ask for assistance prior to receipt of the PPP funds to make sure a structure is in place to (a) properly account for the use of the funds and (b) to get the most amount of forgiveness available to you. Marcum can assist entities by providing guidance in documenting the use of funds, in order to mazimize accuracy and to make sure you are timely in your loan forgiveness documentation requirements.</p> </div> </div> </div> </section> <!-- Begin Section Two Column Page Banner --> <section class="section section--white pt10"> <div class="two-column-banner"> <div class="two-column-banner__bg" style="background-image:url('https://www.marcumllp.com/wp-content/uploads/banner-services-tax-business-advisory.jpg');"></div> <div class="row row-site column"> <div class="two-column-banner__body"> <div class="two-column-banner__body-col" data-aos="fade-up-xsmall"> <div class="two-column-banner__box"> <h3 class="subheader mt0">Benefits to Banks</h3> <ul class="checkmarks"> <li>Compliance assistance</li> <li>Assist with satisfying documentation requirements for PPP loans</li> <li>Facilitate timely reporting necessary for the forgiveness of PPP loans</li> <li>Value-added opportunity to enhance bank customer satisfaction</li> <li>Documentation of the expected forgiveness amount, for lenders who wish to sell PPP loans to the SBA at the end of week 7 or the 8-week period</li> </ul> </div> </div> <div class="two-column-banner__body-col" data-aos="fade-up-xsmall"> <div class="two-column-banner__box"> <h3 class="subheader mt0">Benefits to Borrowers</h3> <ul class="checkmarks"> <li>Assist in calculating the maximum loan amount available</li> <li>Upon receipt of the loan proceeds, assist in calculating and documenting eligible expenses during the 8-week period</li> <li>Assist in calculating the average number of full-time equivalent employees during the applicable measurement and forgiveness period</li> <li>Documentation to demonstrate the borrower has met its obligation to use at least 75% of the PPP loan proceeds for payroll costs</li> <li>Program compliance assistance for borrowers using a PEO</li> </ul> </div> </div> </div> </div> </div> </section> <!-- End Section Two Column Page Banner --> <!-- Begin Split Panel - Image --> <section class="section section--white pt10 pb10" > <div class="row row-site column"> <div class="split-panel split-panel--left split-panel--image"> <div class="split-panel__left"> <div class="split-panel__content body-bullets"> <h2 class="h1" data-aos="fade-up-xsmall" data-aos-delay="100">How Marcum can help your financial institution</h2> <div data-aos="fade-up-xsmall" data-aos-delay="200"> <ul class="checkmarks"> <li>Co-branded private training sessions for your employees and customers to learn how to use the loan forgiveness calculator and explain the forgiveness rules.</li> <li>Co-branded PPP loan forgiveness calculator (In Excel) for your clients. It will be updated as rules and regulations change and has locked calculations to maintain the integrity of the formulas.</li> <li>Set up a private e-mail address for your customers to submit questions and our subject matter professionals will get back to them within 24 hours. If your customers need assistance beyond having questions answered, we can provide services to compute their loan forgiveness as a separate engagement.</li> <li>Back-office assistance to process the loan forgiveness submissions and ensure the following 3 items are complete: loan forgiveness template, qualification checklist, and qualified expense documentation (per CARES Act).</li> <li>Train your staff to process the forgiveness submissions in a consistent manner with our subject matter professionals being available for questions along the way.</li> <li>If your staff is verifying the borrower’s forgiveness calculation, documentation and forms, Marcum can audit a percentage of those to verify your staff’s assessment is consistent and accurate.</li> <li>Marcum will review an agreed upon percentage of the loan forgiveness applications after your staff has completed their review. We will review the application forgiveness calculation, documentation and forms to assess if your staff is consistent and accurate in their assessment.</li> </ul> </div> </div> </div> <div class="split-panel__right"> <div class="split-panel__image" data-aos="fade-left" data-aos-delay="100"> <img src="https://www.marcumllp.com/wp-content/uploads/banner-service-assurance-employee-benefit-plans-inside.jpg" width="600" height="393" alt="business people sitting at table with charts" /> </div> </div> </div> </div> </section> <!-- End Split Panel - Image --> <!-- Begin Split Panel - Image --> <section class="section section--off-white pt10 pb10" > <div class="row row-site column"> <div class="split-panel split-panel--left split-panel--image"> <div class="split-panel__left"> <div class="split-panel__content body-bullets"> <h2 class="h1" data-aos="fade-up-xsmall" data-aos-delay="100">Coronavirus Resource Center</h2> <div data-aos="fade-up-xsmall" data-aos-delay="200"> <p>As your trusted advisors, Marcum is committed to sharing the best information available concerning coronavirus (COVID-19) to our clients and friends during this time. Visit the Marcum Coronavirus Resource Center for up-to-the-minute thought leadership from our Marcum partners for you and your business.</p> <p><a class="button" href="/coronavirus">Learn More</a></p> </div> </div> </div> <div class="split-panel__right"> <div class="split-panel__image" data-aos="fade-left" data-aos-delay="100"> <img src="https://www.marcumllp.com/wp-content/uploads/inside-coronavirus.jpg" width="600" height="400" alt="" /> </div> </div> </div> </div> </section> <!-- End Split Panel - Image --> <!-- Begin Card Setion --> <section class="section section--white pt10 pb10"> <div class="card-carousel show-arrows"> <div class="card-carousel__header" data-aos="fade-in"> <div class="row row-site column"> <h3 class="h1" data-aos="fade-right" data-aos-delay="200">Insights & News</h3> <div class="js-carousel-arows card-carousel__arows"> <button class="slick-prev slick-arrow" aria-label="Previous" type="button"><span class="icon-arrow-left-long"></span></button> <button 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Inflation Reduction Act of 2022</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/continuing-financial-relief-for-food-beverage-companies"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-financial-relief-food-beverage-companies-600x375.jpg" width="600" height="375" alt="Continuing Financial Relief for Food & Beverage Companies" title="Continuing Financial Relief for Food & Beverage Companies" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>June 28, 2022</span> </div> <h2 class="card__title">Continuing Financial Relief for Food & Beverage Companies</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/economic-injury-disaster-loan-eidl-application-deadline-approaching"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-economic-injury-disaster-loan-application-deadline-600x375.jpg" width="600" height="375" alt="Economic Injury Disaster Loan (EIDL) – Application Deadline Approaching" title="Economic Injury Disaster Loan (EIDL) – Application Deadline Approaching" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>December 20, 2021</span> </div> <h2 class="card__title">Economic Injury Disaster Loan (EIDL) – Application Deadline Approaching</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/restaurant-revitalization-fund-act-now-before-year-end"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-restaurant-revitalization-fund-600x375.jpg" width="600" height="375" alt="Restaurant Revitalization Fund: Act Now Before Year End" title="Restaurant Revitalization Fund: Act Now Before Year End" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>December 6, 2021</span> </div> <h2 class="card__title">Restaurant Revitalization Fund: Act Now Before Year End</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/press-releases/marcum-llp-2021-year-end-tax-guide"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Press Release</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/press-release-2021-year-end-tax-guide-600x375.jpg" width="600" height="375" alt="Marcum LLP Issues 2021 Year-End Tax Guide" title="Marcum LLP Issues 2021 Year-End Tax Guide" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>November 29, 2021</span> </div> <h2 class="card__title">Marcum LLP Issues 2021 Year-End Tax Guide</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/california-main-street-small-business-tax-credit-ii"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-california-pass-through-entity-tax-600x375.jpg" width="600" height="375" alt="California Main Street Small Business Tax Credit II: First-come, First-served by November 30" title="California Main Street Small Business Tax Credit II: First-come, First-served by November 30" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>November 16, 2021</span> </div> <h2 class="card__title">California Main Street Small Business Tax Credit II: First-come, First-served by November 30</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/white-house-fact-sheet-framework-for-the-build-back-better-plan"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-framework-build-back-better-plan-600x375.jpg" width="600" height="375" alt="White House Fact Sheet: Framework for the Build Back Better Plan" title="White House Fact Sheet: Framework for the Build Back Better Plan" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>November 2, 2021</span> </div> <h2 class="card__title">White House Fact Sheet: Framework for the Build Back Better Plan</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/rhode-island-ppp-loan-forgiveness-income-tax-assessments"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-paycheck-protection-program-changes-ownership-600x375.jpg" width="600" height="375" alt="Rhode Island PPP Loan Forgiveness Income Tax Assessments" title="Rhode Island PPP Loan Forgiveness Income Tax Assessments" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>October 27, 2021</span> </div> <h2 class="card__title">Rhode Island PPP Loan Forgiveness Income Tax Assessments</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/press-releases/ceos-upbeat-despite-delta-variant-and-hiring-challenges-finds-marcum-hofstra-ceo-survey"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Press Release</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/CEO-Survey-Social-No4-2021-600x375.jpg" width="600" height="375" alt="CEOs Upbeat Despite Delta Variant and Hiring Challenges, Finds Marcum-Hofstra CEO Survey" title="CEOs Upbeat Despite Delta Variant and Hiring Challenges, Finds Marcum-Hofstra CEO Survey" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>September 22, 2021</span> </div> <h2 class="card__title">CEOs Upbeat Despite Delta Variant and Hiring Challenges, Finds Marcum-Hofstra CEO Survey</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/news/dani-stillman-accountingweb-regulatory-outlook-for-tax-planning"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">News</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/tax-1-600x375.jpg" width="600" height="375" alt="AccountingWEB published a column by Tax Supervisor Dani Stillman, about the regulatory outlook for tax planning." title="AccountingWEB published a column by Tax Supervisor Dani Stillman, about the regulatory outlook for tax planning." /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>September 9, 2021</span> </div> <h2 class="card__title">AccountingWEB published a column by Tax Supervisor Dani Stillman, about the regulatory outlook for tax planning.</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/reducing-turnover-during-a-pandemic"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-reducing-turnover-pandemic-600x375.jpg" width="600" height="375" alt="Reducing Turnover During a Pandemic" title="Reducing Turnover During a Pandemic" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>August 25, 2021</span> </div> <h2 class="card__title">Reducing Turnover During a Pandemic</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> <!-- Begin Nav Carousel Slide --> <div class="card-carousel__slides"> <div class="card-carousel__slides-block "> <article class="card card--has-button zoom-trigger"> <a href="https://www.marcumllp.com/insights/unemployment-fraud-during-the-pandemic"> <div class="card__image"> <div class="card__image-labels"> <span class="card__image-label">Insights</span> </div> <div class="card__image"> <img class="zoom-img" src="https://www.marcumllp.com/wp-content/uploads/insights-pandemic-unemployment-fraud-600x375.jpg" width="600" height="375" alt="Unemployment Fraud during the Pandemic" title="Unemployment Fraud during the Pandemic" /> </div> </div> <div class="card__body matchme"> <div class="card__meta"> <span>August 20, 2021</span> </div> <h2 class="card__title">Unemployment Fraud during the Pandemic</h2> </div> <div class="card__action-container"> <div class="card__action"> <span class="card__action-center">Read More</span> <span class="card__action-icon icon-arrow-right-long"></span> </div> </div> </a> </article> </div> </div> <!-- End Nav Carousel Slide --> </div> </div> </div> </section> <!-- Begin Card Setion --> <section class="section section--off-white pt10 pb10"> <div class="row row-site column"> <div class="people-locations js-people-locations"> <h3 class="h1" data-aos="fade-right" data-aos-delay="100">SBA Task Force</h3> <div class="people-locations__filter"> <p class="people-locations__filter-title" data-aos="fade-right" data-aos-delay="200">Select the region to view contacts.</p> <div 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Begin Bio --> <div data-location="Washington, DC" class="column column-block ajax-item" data-aos="fade-up-xsmall"> <div class="bio"> <div class="bio__image"> <a href="https://www.marcumllp.com/people/aaron-fox"><img src="https://www.marcumllp.com/wp-content/uploads/Aaron-Fox-220x264.jpg" width="220" height="264" alt="Aaron Fox" title="Aaron Fox" /></a> <div class="bio__links"> <ul> <li><a href="https://www.marcumllp.com/wp-content/uploads/Aaron-Fox.vcf" download="https://www.marcumllp.com/wp-content/uploads/Aaron-Fox.vcf"><span class="icon-contact-card"></span></a></li> <li><a href="javascript:window.location.href=atob('bWFpbHRvOmFhcm9uLmZveEBtYXJjdW1sbHAuY29tP3N1YmplY3Q9UXVlc3Rpb24gLSBNYXJjdW0gTExQIFdlYnNpdGU=')"><span class="icon-mail"></span></a></li> <li><a href="https://www.linkedin.com/in/aaronfox" target="_blank"><span class="icon-linkedin"></span></a></li> </ul> </div> </div> <div class="bio__body"> <h3 class="bio__name"><a 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Friedman</a></h3> <h4 class="bio__title">Partner</h4> <ul class="bio__meta"> <li>Advisory & Assurance</li> <li> Los Angeles, CA</li> </ul> </div> </div> </div> <!-- End Bio --> <!-- Begin Bio --> <div data-location="Florida" class="column column-block ajax-item" data-aos="fade-up-xsmall"> <div class="bio"> <div class="bio__image"> <a href="https://www.marcumllp.com/people/john-heller"><img src="https://www.marcumllp.com/wp-content/uploads/John-Heller-220x264.jpg" width="220" height="264" alt="John Heller" title="John Heller" /></a> <div class="bio__links"> <ul> <li><a href="https://www.marcumllp.com/wp-content/uploads/John_Heller.vcf" download="https://www.marcumllp.com/wp-content/uploads/John_Heller.vcf"><span class="icon-contact-card"></span></a></li> <li><a href="javascript:window.location.href=atob('bWFpbHRvOmpvaG4uaGVsbGVyQG1hcmN1bWxscC5jb20/c3ViamVjdD1RdWVzdGlvbiAtIE1hcmN1bSBMTFAgV2Vic2l0ZQ==')"><span class="icon-mail"></span></a></li> <li><a href="https://www.linkedin.com/pub/john-heller/13/a54/5b4" target="_blank"><span class="icon-linkedin"></span></a></li> </ul> </div> </div> <div class="bio__body"> <h3 class="bio__name"><a href="https://www.marcumllp.com/people/john-heller">John Heller</a></h3> <h4 class="bio__title">Director</h4> <ul class="bio__meta"> <li>Advisory</li> <li> Fort Lauderdale, FL</li> </ul> </div> </div> </div> <!-- End Bio --> <!-- Begin Bio --> <div data-location="New York" class="column column-block ajax-item" data-aos="fade-up-xsmall"> <div class="bio"> <div class="bio__image"> <a href="https://www.marcumllp.com/people/richard-izzi"><img src="https://www.marcumllp.com/wp-content/uploads/Richard-Izzi-220x264.jpg" width="220" height="264" alt="Richard A. 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Izzi</a></h3> <h4 class="bio__title">Partner-in-Charge, Transaction Advisory<br />Services Group, NY Metro Region</h4> <ul class="bio__meta"> <li>Advisory</li> <li> New York, NY</li> </ul> </div> </div> </div> <!-- End Bio --> <!-- Begin Bio --> <div data-location="Pennsylvania" class="column column-block ajax-item" data-aos="fade-up-xsmall"> <div class="bio"> <div class="bio__image"> <a href="https://www.marcumllp.com/people/jordan-kendall"><img src="https://www.marcumllp.com/wp-content/uploads/Jordan-Kendall-220x264.jpg" width="220" height="264" alt="Jordan M. Kendall" title="Jordan M. 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