On May 15, the Small Business Administration (SBA) released guidance for the Paycheck Protection Program (PPP) loan forgiveness provisions in the form of an 11-page application. Many questions that have arisen since the launch of the program, including which borrower costs are forgivable, can now be answered in the application. Borrowers should review the application carefully to maximize their forgiveness amounts. Find the application at https://www.sba.gov/document/sba-form–paycheck-protection-program-loan-forgiveness-application