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For Paycheck Protection Program (PPP) borrowers that have reached or are approaching the end of their covered periods, forgiveness awaits. But long before the lender (and the SBA) can reach a decision about forgiveness, the PPP borrower must first prepare the forgiveness application. While there have been significant developments in the guidance around forgiveness over the last few months, there are still some unknowns. And even if you’re up-to-date on all the SBA’s frequently asked questions and Interim Final Rules,…