PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

CONTROLLED GROUPS: WHAT YOU NEED TO KNOW ABOUT THE ERC Controlled groups can claim the ERC, too, but special rules may impact your eligibility. Aggregation rules require members of a controlled group to calculate the ERC as a “single employer.”. Contact Aprio’s dedicated ERC team to assess your eligibility and understand the impact your company structure may have on your credit. MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and ARK ROZENTAL BIO PAGE Ark Rozental. Chief Behavioral Economics Officer. I also lead Aprio's Applied Behavioral Economics consulting practice. 404-892-9651. Get in Touch. Learn More. Get in Touch. ×. First name *. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

CONTROLLED GROUPS: WHAT YOU NEED TO KNOW ABOUT THE ERC Controlled groups can claim the ERC, too, but special rules may impact your eligibility. Aggregation rules require members of a controlled group to calculate the ERC as a “single employer.”. Contact Aprio’s dedicated ERC team to assess your eligibility and understand the impact your company structure may have on your credit. MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and ARK ROZENTAL BIO PAGE Ark Rozental. Chief Behavioral Economics Officer. I also lead Aprio's Applied Behavioral Economics consulting practice. 404-892-9651. Get in Touch. Learn More. Get in Touch. ×. First name *. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. FIRST DRAW PPP LOAN APPLICATION ELIGIBILITY AND On January 8, 2021, the U.S. Small Business Administration (SBA) released the Borrower Application Form, SBA Form 2483, for businesses applying for a First Draw PPP Loan or requesting an increase in their First Draw PPP Loan.Existing borrowers seeking a Second Draw PPP Loan will need to submit the Second Draw Borrower Application Form, SBA Form 2483-SD, which you can read about here. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

VIRTUAL EVENT: PREVENTING RANSOMWARE A CYBERSECURITY Preventing Ransomware: A Cybersecurity Checklist for Your Remote Workers. Learn effective, cost-efficient solutions to decrease your

cyber risk

PODCAST: A TRANSFORMATION OF THE EVENTS INDUSTRY: THE RISE "Advisory services are offered through Aprio Wealth Management, LLC, an independent Securities and Exchange Commission Registered

Investment Advisor.

R&D DEMYSTIFIED: A RECAP OF THE RULES YOU SHOULD KNOW Reading Time: 4 minutes At a glance: Get credit where credit Is due: For both U.S.- and U.K.-based companies, the R&D tax credit is one of the most lucrative benefits available, especially for firms that are involved in innovative projects. Break through the complexity: Like many areas of the tax law, the rules around the R&D tax credit can be difficult to understand, especially if you do THE TOP 11 PAYROLL PAIN POINTS AND HOW TO SOLVE THEM: PART I Reading Time: 2 minutes At a glance: The Main Takeaway: Though administering payroll can be cumbersome, having a streamlined, error-free process is essential to attracting and retaining talented employees. Impact on Your Business: By getting bogged down by common pain points, your business risks losing staff and taking a hit to your bottom line. Next Steps: Check out Part I of our blog series THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt AWARD-WINNING CPA-LED BUSINESS ADVISORY FIRM Aprio helps our clients discover what’s next. As a CPA-lead business advisory firm we offer advisory, assurance, tax and private client services to a wide variety of industries. PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. CONGRESS MAKES BUSINESS MEALS TEMPORARILY 100% The latest emergency coronavirus relief package, the Consolidated Appropriations Act of 2020 (CAA) passed on December 21, 2020 reverses some of the TCJA M&E changes and provides a temporary full deduction of certain business meals. With this new legislation, meal expenses incurred after 12/31/2020 and before January 1, 2023 could be 100% MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and AWARD-WINNING CPA-LED BUSINESS ADVISORY FIRM Aprio helps our clients discover what’s next. As a CPA-lead business advisory firm we offer advisory, assurance, tax and private client services to a wide variety of industries. PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. CONGRESS MAKES BUSINESS MEALS TEMPORARILY 100% The latest emergency coronavirus relief package, the Consolidated Appropriations Act of 2020 (CAA) passed on December 21, 2020 reverses some of the TCJA M&E changes and provides a temporary full deduction of certain business meals. With this new legislation, meal expenses incurred after 12/31/2020 and before January 1, 2023 could be 100% MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and APRIO EARNS SPOT ON VAULT ACCOUNTING 50 LIST FOR SECOND Rankings highlight firm’s commitment to hiring and retaining top talent. ATLANTA – June 8, 2021 – Aprio, LLP, a nationally recognized business advisory and CPA firm, announced today that it has placed No. 21 on the 2022 Vault Accounting 50 List. The Vault Accounting 50 survey measures key factors accounting professionals indicate are important when choosing an employer, including culture OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge. R&D DEMYSTIFIED: A RECAP OF THE RULES YOU SHOULD KNOW Reading Time: 4 minutes At a glance: Get credit where credit Is due: For both U.S.- and U.K.-based companies, the R&D tax credit is one of the most lucrative benefits available, especially for firms that are involved in innovative projects. Break through the complexity: Like many areas of the tax law, the rules around the R&D tax credit can be difficult to understand, especially if you do FIRST DRAW PPP LOAN APPLICATION ELIGIBILITY AND On January 8, 2021, the U.S. Small Business Administration (SBA) released the Borrower Application Form, SBA Form 2483, for businesses applying for a First Draw PPP Loan or requesting an increase in their First Draw PPP Loan.Existing borrowers seeking a Second Draw PPP Loan will need to submit the Second Draw Borrower Application Form, SBA Form 2483-SD, which you can read about here. THE TOP 11 PAYROLL PAIN POINTS AND HOW TO SOLVE THEM: PART I Reading Time: 2 minutes At a glance: The Main Takeaway: Though administering payroll can be cumbersome, having a streamlined, error-free process is essential to attracting and retaining talented employees. Impact on Your Business: By getting bogged down by common pain points, your business risks losing staff and taking a hit to your bottom line. Next Steps: Check out Part I of our blog series VIRTUAL EVENT: PREVENTING RANSOMWARE A CYBERSECURITY Tuesday, June 15, 2021, 2:00-3:00 p.m. ET. Register Today! This webinar will show you how to: Limit exposures to major cybersecurity threats. Prioritize activities and investment security controls. Simplify regulatory, industry, and vendor compliance. Rapid adoption of remote work models fueled a 75% increase in the cost of ransomware

attacks

APRIO ANNOUNCES ACQUISITION OF SYZYGY SOLUTIONS AND Combination adds Digital Transformation, Cybersecurity and Talent solutions to Aprio Advisory Services. ATLANTA – February 2, 2021 – Aprio, LLP, a nationally-recognized, top 50 CPA-led business advisory firm, announced today that it has acquired highly acclaimed digital transformation and cybersecurity consulting company Syzygy Solutions and its IT staffing firm Velossent. CONGRESS MAKES BUSINESS MEALS TEMPORARILY 100% Meredith is a partner in Aprio’s Tax practice, specializing in R&D Tax Credit, meals and entertainment (M&E) and Section 199 studies. She has over nine years of experience serving clients in a variety of industries, including technology, manufacturing, retail, hospitality

and aerospace.

THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt WEBINAR: HOW TO BENEFIT FROM THE $28.6 BILLION RESTAURANT President Biden signed the American Rescue Plan Act of 2021 on Thursday, March 11, 2021, which includes $28.6 billion in restaurant relief. Watch the webinar as we dig into the details of the Restaurant Revitalization Fund (RRF). We discuss how you can use these funds to boost your balance sheets and cash flow so your business can thrive. AWARD-WINNING CPA-LED BUSINESS ADVISORY FIRM Aprio helps our clients discover what’s next. As a CPA-lead business advisory firm we offer advisory, assurance, tax and private client services to a wide variety of industries. PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. CONGRESS MAKES BUSINESS MEALS TEMPORARILY 100% The latest emergency coronavirus relief package, the Consolidated Appropriations Act of 2020 (CAA) passed on December 21, 2020 reverses some of the TCJA M&E changes and provides a temporary full deduction of certain business meals. With this new legislation, meal expenses incurred after 12/31/2020 and before January 1, 2023 could be 100% THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and AWARD-WINNING CPA-LED BUSINESS ADVISORY FIRM Aprio helps our clients discover what’s next. As a CPA-lead business advisory firm we offer advisory, assurance, tax and private client services to a wide variety of industries. PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. CONGRESS MAKES BUSINESS MEALS TEMPORARILY 100% The latest emergency coronavirus relief package, the Consolidated Appropriations Act of 2020 (CAA) passed on December 21, 2020 reverses some of the TCJA M&E changes and provides a temporary full deduction of certain business meals. With this new legislation, meal expenses incurred after 12/31/2020 and before January 1, 2023 could be 100% THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge. FIRST DRAW PPP LOAN APPLICATION ELIGIBILITY AND On January 8, 2021, the U.S. Small Business Administration (SBA) released the Borrower Application Form, SBA Form 2483, for businesses applying for a First Draw PPP Loan or requesting an increase in their First Draw PPP Loan.Existing borrowers seeking a Second Draw PPP Loan will need to submit the Second Draw Borrower Application Form, SBA Form 2483-SD, which you can read about here. CLAIMING EMPLOYEE RETENTION CREDITS WITH A PPP LOAN The key modifications to the ERC resulting from the Act are: Retroactive eligibility for recipients of Paycheck Protection Program (PPP) loans. An increase in the maximum credit per employee from $5,000 to $19,000. An increase in the number of 2019 full-time equivalent employees (from 100 to 500) when determining qualified wages for 2021 credits. APRIO EARNS SPOT ON VAULT ACCOUNTING 50 LIST FOR SECOND Rankings highlight firm’s commitment to hiring and retaining top talent. ATLANTA – June 8, 2021 – Aprio, LLP, a nationally recognized business advisory and CPA firm, announced today that it has placed No. 21 on the 2022 Vault Accounting 50 List. The Vault Accounting 50 survey measures key factors accounting professionals indicate are important when choosing an employer, including culture PROVIDER RELIEF FUND ARCHIVES The Key Reporting Changes Provider Relief Fund Recipients Should Know for 2021 Healthcare providers that received Provider Relief Fund (PRF) VIRTUAL EVENT: PREVENTING RANSOMWARE A CYBERSECURITY Preventing Ransomware: A Cybersecurity Checklist for Your Remote Workers. Learn effective, cost-efficient solutions to decrease your

cyber risk

WEBINAR: HOW TO BENEFIT FROM THE $28.6 BILLION RESTAURANT President Biden signed the American Rescue Plan Act of 2021 on Thursday, March 11, 2021, which includes $28.6 billion in restaurant relief. Watch the webinar as we dig into the details of the Restaurant Revitalization Fund (RRF). We discuss how you can use these funds to boost your balance sheets and cash flow so your business can thrive. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt R&D DEMYSTIFIED: A RECAP OF THE RULES YOU SHOULD KNOW Reading Time: 4 minutes At a glance: Get credit where credit Is due: For both U.S.- and U.K.-based companies, the R&D tax credit is one of the most lucrative benefits available, especially for firms that are involved in innovative projects. Break through the complexity: Like many areas of the tax law, the rules around the R&D tax credit can be difficult to understand, especially if you do THE TOP 11 PAYROLL PAIN POINTS AND HOW TO SOLVE THEM: PART I Reading Time: 2 minutes At a glance: The Main Takeaway: Though administering payroll can be cumbersome, having a streamlined, error-free process is essential to attracting and retaining talented employees. Impact on Your Business: By getting bogged down by common pain points, your business risks losing staff and taking a hit to your bottom line. Next Steps: Check out Part I of our blog series PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

THE AMERICAN RESCUE PLAN ACT OF 2021 PASSES, PROVIDING Reading Time: 4 minutes 30-second summary: $28.6 billion in relief funding for restaurants – President Biden signed the American Rescue Plan Act of 2021 (ARPA) to support restaurants The Restaurant Revitalization Fund (RRF) grants – will become available 60 days after the signing of the ARPA by President Joe Biden which occurred on March 11. Learn if your restaurant is eligible – Watch MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and ARK ROZENTAL BIO PAGE Ark Rozental. Chief Behavioral Economics Officer. I also lead Aprio's Applied Behavioral Economics consulting practice. 404-892-9651. Get in Touch. Learn More. Get in Touch. ×. First name *. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

THE AMERICAN RESCUE PLAN ACT OF 2021 PASSES, PROVIDING Reading Time: 4 minutes 30-second summary: $28.6 billion in relief funding for restaurants – President Biden signed the American Rescue Plan Act of 2021 (ARPA) to support restaurants The Restaurant Revitalization Fund (RRF) grants – will become available 60 days after the signing of the ARPA by President Joe Biden which occurred on March 11. Learn if your restaurant is eligible – Watch MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and ARK ROZENTAL BIO PAGE Ark Rozental. Chief Behavioral Economics Officer. I also lead Aprio's Applied Behavioral Economics consulting practice. 404-892-9651. Get in Touch. Learn More. Get in Touch. ×. First name *. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt AWARD-WINNING CPA-LED BUSINESS ADVISORY FIRM Aprio helps our clients discover what’s next. As a CPA-lead business advisory firm we offer advisory, assurance, tax and private client services to a wide variety of industries. OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. APRIO EARNS SPOT ON VAULT ACCOUNTING 50 LIST FOR SECOND Rankings highlight firm’s commitment to hiring and retaining top talent. ATLANTA – June 8, 2021 – Aprio, LLP, a nationally recognized business advisory and CPA firm, announced today that it has placed No. 21 on the 2022 Vault Accounting 50 List. The Vault Accounting 50 survey measures key factors accounting professionals indicate are important when choosing an employer, including culture PROVIDER RELIEF FUND ARCHIVES The Key Reporting Changes Provider Relief Fund Recipients Should Know for 2021 Healthcare providers that received Provider Relief Fund (PRF) THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

VIRTUAL EVENT: PREVENTING RANSOMWARE A CYBERSECURITY Preventing Ransomware: A Cybersecurity Checklist for Your Remote Workers. Learn effective, cost-efficient solutions to decrease your

cyber risk

R&D DEMYSTIFIED: A RECAP OF THE RULES YOU SHOULD KNOW Reading Time: 4 minutes At a glance: Get credit where credit Is due: For both U.S.- and U.K.-based companies, the R&D tax credit is one of the most lucrative benefits available, especially for firms that are involved in innovative projects. Break through the complexity: Like many areas of the tax law, the rules around the R&D tax credit can be difficult to understand, especially if you do PODCAST: A TRANSFORMATION OF THE EVENTS INDUSTRY: THE RISE "Advisory services are offered through Aprio Wealth Management, LLC, an independent Securities and Exchange Commission Registered

Investment Advisor.

THE TOP 11 PAYROLL PAIN POINTS AND HOW TO SOLVE THEM: PART I Reading Time: 2 minutes At a glance: The Main Takeaway: Though administering payroll can be cumbersome, having a streamlined, error-free process is essential to attracting and retaining talented employees. Impact on Your Business: By getting bogged down by common pain points, your business risks losing staff and taking a hit to your bottom line. Next Steps: Check out Part I of our blog series PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

THE AMERICAN RESCUE PLAN ACT OF 2021 PASSES, PROVIDING Reading Time: 4 minutes 30-second summary: $28.6 billion in relief funding for restaurants – President Biden signed the American Rescue Plan Act of 2021 (ARPA) to support restaurants The Restaurant Revitalization Fund (RRF) grants – will become available 60 days after the signing of the ARPA by President Joe Biden which occurred on March 11. Learn if your restaurant is eligible – Watch MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and ARK ROZENTAL BIO PAGE Ark Rozental. Chief Behavioral Economics Officer. I also lead Aprio's Applied Behavioral Economics consulting practice. 404-892-9651. Get in Touch. Learn More. Get in Touch. ×. First name *. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt PPP LOAN FORGIVENESS SERVICES FOR BORROWERS Get the strategy you need to help maximize your loan forgiveness. Aprio PPP loan forgiveness services for borrowers include: PPP loan funds strategic guidance & planning. Loan forgiveness accountability & forecasting support. Assistance with required documentation. APRIO PPP LOAN FORGIVENESS FOR BORROWERS The Aprio PPP team is committed to helping borrowers navigate the loan forgiveness process with ease and accuracy. To learn more check out our PPP Loan Forgiveness Service Page or contact Matt Wise, Partner-in-Charge, Assurance Services.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. STRATEGIES TO MAXIMIZE YOUR PPP AND ERC BENEFITS Justin Elanjian, CPA, is the Partner-in-Charge of Aprio’s Paycheck Protection Program (PPP) & Employee Retention Credit (ERC) Services. As a national PPP expert, prominent speaker and strategic business advisor, Justin helps both lenders and borrowers navigate the complexities of the PPP. THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

THE AMERICAN RESCUE PLAN ACT OF 2021 PASSES, PROVIDING Reading Time: 4 minutes 30-second summary: $28.6 billion in relief funding for restaurants – President Biden signed the American Rescue Plan Act of 2021 (ARPA) to support restaurants The Restaurant Revitalization Fund (RRF) grants – will become available 60 days after the signing of the ARPA by President Joe Biden which occurred on March 11. Learn if your restaurant is eligible – Watch MAXIMIZING THE EMPLOYEE RETENTION CREDIT Determining Qualified Wages. The legislation defines Qualified Wages as the wages and compensation paid to employees by an Eligible Employer after March 12, 2020, and before January 1, 2021, including qualified health plan expenses. Qualified wages are subject to a maximum cap of $10,000 per employee for all calendar quarters. BRAD MCKEIVER BIO PAGE I am an avid sports fan and I enjoy playing golf. I am also an active member of the Charlotte, NC business community and I co-founded the Ballantyne Ball, a 501 (c) (3) organization that showcases and raises funds for local charities. My professional memberships include the AICPA, North Carolina Association of Certified Public Accountants and ARK ROZENTAL BIO PAGE Ark Rozental. Chief Behavioral Economics Officer. I also lead Aprio's Applied Behavioral Economics consulting practice. 404-892-9651. Get in Touch. Learn More. Get in Touch. ×. First name *. THREE WAYS TO REDUCE MATERIAL SHORTAGES Let’s cut down that stress by looking at 3 actions your manufacturing business can take to reduce materials shortages. 1. Balance sales planning with operations planning. The best-performing supply chains in the world use some form of sales and operations planning (S&OP). Entire books have been written on S&OP, so this article won’t attempt AWARD-WINNING CPA-LED BUSINESS ADVISORY FIRM Aprio helps our clients discover what’s next. As a CPA-lead business advisory firm we offer advisory, assurance, tax and private client services to a wide variety of industries. OUR PEOPLE | APRIO, LLP Meet our people. The Aprio team has a wide range of backgrounds and expertise allowing clients to gain access to a wealth of business and financial knowledge.

ERC SERVICE

The Employee Retention Credit (ERC) is a refundable federal payroll tax credit designed to encourage businesses to retain their employees through COVID-19. This valuable credit can provide up to $33,000 per employee across the 2020 and 2021 tax years. Aprio’s ERC experts are nationally recognized CARES Act thought leaders. APRIO EARNS SPOT ON VAULT ACCOUNTING 50 LIST FOR SECOND Rankings highlight firm’s commitment to hiring and retaining top talent. ATLANTA – June 8, 2021 – Aprio, LLP, a nationally recognized business advisory and CPA firm, announced today that it has placed No. 21 on the 2022 Vault Accounting 50 List. The Vault Accounting 50 survey measures key factors accounting professionals indicate are important when choosing an employer, including culture PROVIDER RELIEF FUND ARCHIVES The Key Reporting Changes Provider Relief Fund Recipients Should Know for 2021 Healthcare providers that received Provider Relief Fund (PRF) THE LATEST ON TAX FILING AND PAYMENT DATES 2019 federal tax filing and payment dates: According to IRS Notices 2020-18 and 2020-20, any person with a federal income tax return or payment due on April 15, 2020, has until July 15, 2020, to file a return or make a payment. Specifically, a “person” includes an individual taxpayer, trust, partnership, association, company or

corporation.

VIRTUAL EVENT: PREVENTING RANSOMWARE A CYBERSECURITY Preventing Ransomware: A Cybersecurity Checklist for Your Remote Workers. Learn effective, cost-efficient solutions to decrease your

cyber risk

R&D DEMYSTIFIED: A RECAP OF THE RULES YOU SHOULD KNOW Reading Time: 4 minutes At a glance: Get credit where credit Is due: For both U.S.- and U.K.-based companies, the R&D tax credit is one of the most lucrative benefits available, especially for firms that are involved in innovative projects. Break through the complexity: Like many areas of the tax law, the rules around the R&D tax credit can be difficult to understand, especially if you do PODCAST: A TRANSFORMATION OF THE EVENTS INDUSTRY: THE RISE "Advisory services are offered through Aprio Wealth Management, LLC, an independent Securities and Exchange Commission Registered

Investment Advisor.

THE TOP 11 PAYROLL PAIN POINTS AND HOW TO SOLVE THEM: PART I Reading Time: 2 minutes At a glance: The Main Takeaway: Though administering payroll can be cumbersome, having a streamlined, error-free process is essential to attracting and retaining talented employees. Impact on Your Business: By getting bogged down by common pain points, your business risks losing staff and taking a hit to your bottom line. Next Steps: Check out Part I of our blog series Aprio, Passionate for what's next® Menu

* People

* Services

* Industries

* Careers

* Blog

* Locations

* Contact

* About

* News

* Pay Invoices

Utility Menu Search

Search Aprio

Utility Menu

* About

* News

* Pay Invoices

* Insights

Search Aprio

>

AWARD-WINNING, TOP-RATED CPA AND ADVISORY SERVICES FIRM, WITH CLIENTS IN ALL 50 US STATES AND

50+ COUNTRIES

WELCOME!

HOW CAN WE BE OF SERVICE?

Search Aprio

* Facebook

* Twitter

* LinkedIn

* Email

APRIO, the Aprio pentagonal pinwheel logo,“PASSIONATE FOR WHAT’S NEXT”, and the “ISO 27001 CERTIFIED BY APRIO” seal, are registered marks of Aprio, LLP. “APRIO CLOUD” is a service mark of Aprio, LLP. Aprio, LLP © 2017-21. All rights reserved. * Information Security Policy

* Privacy Policy

* Aprio Wealth Management, LLC Disclosures * Do Not Sell My Info "Advisory services are offered through Aprio Wealth Management, LLC, an independent Securities and Exchange Commission Registered Investment Advisor.  Securities are offered through Purshe Kaplan Sterling (“PKS”) Investments, Inc., member of FINRA/SIPC.  Aprio Wealth Management, LLC and Purshe Kaplan Sterling Investments, Inc. are separate and unaffiliated.  Information presented is for educational purposes only and does not intend to make an offer or solicitation for the sale or purchase of any securities, and past performance is not indicative of future results.  Investments involve risk and are not guaranteed.  Be sure to first consult with a qualified financial adviser and/or tax professional before implementing any strategy discussed here."

X

Aprio uses cookies to ensure you get the best experience on our website.GOT ITLearn More