If you are a small business owner, sole proprietor, 1099 Contractor, or even an employee of a small business, then the PPP loan program has been on your mind lately. To remind you, the Paycheck Protection Program was the $349 BILLION (then later another $310 BILLION) small business loan program funded by the CARES Act that allowed for small businesses to “borrow” up to 2 ½ months of their average payroll expenses. I emphasize “borrow” because the attractiveness of this program was not just easy availability of credit, but the opportunity to have most (if not all) of the loan forgiven.