During the COVID-19 crisis, the Small Business Administration-backed Paycheck Protection Program (PPP) provided loans to help businesses keep their workforce employed. As businesses recover and plan ahead, many are seeking loan forgiveness. Borrowers can take steps now to build a record for any potential appeal of the denial of loan forgiveness by the SBA, as well as for any potential information requests from Government Agencies or Congress, as part of the Government's effort to track compliance with loan requirements.