CARES Act FAQ: Mid-Sized Business Lending Program

CARES Act FAQ: Mid-Sized Business Lending Program

On March 27th, President Trump enacted the Coronavirus Aid, Relief, and Economics Security (CARES) Act. The historic $2.2 trillion stimulus bill includes $454 billion to support Federal Reserve emergency lending facilities to help mid-sized businesses dealing with losses resulting from the coronavirus pandemic. The legislation instructs the US Department of the Treasury to create a Federal Reserve program designed to funnel financing to banks and other lending institutions that make direct loans to mid-sized businesses.

Below, we address some of the common questions we are encountering about the PPP. If you cannot find an answer to your question, please do not hesitate to reach out to your RBG accounting advisor for further assistance.

What are the eligibility requirements for the mid-sized business loan program?

The CARES Act defines eligible mid-sized businesses as those with between 500 and 10,000 employees that have “not otherwise received adequate economic relief in the form of loans or loan guarantees provided under this act.” In other words, businesses that do not qualify for a Small Business Administration economic injury disaster loan (as expanded by the CARES Act) or a Paycheck Protection Program loan.

Additionally, recipients must meet the following criteria:

  • They must be US corporations, be based in the US, have significant domestic operations, and employ the majority of their workforce within the US.
  • They must self-certify that the loan requested is needed to support their ongoing operations due to the economic impact of the COVID-19 pandemic.
  • They must not be a debtor in a bankruptcy proceeding.

What are the terms of the loans?

The CARES Act sets neither a maximum loan amount nor a maximum maturity date. It does establish that the interest rate will be capped at 2% annually and that payments on both principal and interest will not be required in the first six months of the loan, at least. Please note that these loans are not eligible for forgiveness.

What restrictions do businesses who apply for these loans agree to?

The CARES Act includes several lending conditions beyond what is traditionally required. Loan recipients are required to certify the following:

  • They will use the loan funds to retain at least 90% of their workforce until September 30, 2020, with full compensation and benefits.
  • They intend to restore at least 90% of their workforce capacity, as it existed on February 1, 2020, with full compensation and benefits no later than four months after the declaration of a public health emergency is rescinded.
  • They will not perform stock buybacks for the term of the loan (with an exception for existing contractual obligations to do so).
  • They will neither outsource nor offshore jobs for the term of the loan plus two years.
  • They will not breach the terms of any pre-existing union contracts for the term of the loan plus two years.
  • They will not oppose the unionization of their employees for the term of the loan plus two years.
  • They will adhere to the following compensation requirements for the term of the loan plus one year:
    • A freeze on executive pay – No employees or officers who earned $425,000 or more in 2019 may receive a raise. Additionally, any severance packages may not exceed two times their 2019 earnings, for these employees.
    • Under the above provision, any employees or officers whose total compensation would still exceed $3 million may not receive more than 50% of the amount that is in excess of the $3 million.

What other details are forthcoming?

There remains a multitude of uncertainties surrounding this program. Taxpayers are still waiting for additional guidance regarding what type of collateral will be required for loan security and whether interest on the loans might be forgiven. Furthermore, the U.S. Treasury has yet to provide any guidance or procedures for applications and the information that they will require. 

Where’s My Recovery Rebate?

Where's My Recovery Rebate?

As part of the recently enacted Coronavirus Aid, Relief, and Economic Security (CARES) Act, direct economic recovery payments are being distributed to eligible American taxpayers. Distribution of recovery rebates began this week.

If you are expecting a federal recovery rebate, but have not yet received it, visit the IRS website for more information. The IRS recently released a tool to provide information about:

  • Your payment status
  • Your payment type
  • Whether the IRS needs more information from you, including bank account information

In order to access information about the status of your recovery rebate, you will be asked to supply the following information:

  • Your Social Security Number or Individual Tax ID Number
  • Your date of birth
  • Your street address and ZIP or postal code

Please note: you may be asked for specific information from your 2018 or 2019 tax return (if you have filed). We recommend having your tax return(s) on hand in case more information is needed.

Having trouble receiving your recovery rebate? You may have one of the following issues: 

  1. Are you eligible for a recovery rebate? To receive any portion of the recovery rebate, you must fit all of the following three criteria: (1) be either a U.S. resident or citizen, (2) not be the dependent of another taxpayer, and (3) have a work-eligible Social Security Number. Additionally, there is an income limit set for receiving the rebate. You can read more here.
  2. Is your bank/mailing address up to date? The IRS will use the direct deposit information you supplied on your most recent tax return (either 2018 or 2019) to send your recovery rebate. If you received your last tax refund via a physical check, your rebate will be mailed to the residence you listed on your most recent tax return (either 2018 or 2019). For more information on how to update either of those items, please click here.
  3. Did you file a tax return? If you did not file a tax return in the last two years (2018 and/or 2019), the IRS needs more information from you. For guidance on how to submit the information required, review the information for non-filers by clicking here.

For more specific information on the recovery rebate, including in-depth information regarding eligibility, please visit our CARES Act FAQ blog.

Small Business Funds from Virus Aid Package Are Dwindling

Small Business Funds from Virus Aid Package is Dwindling

As the country and even the world shift their attention to the seeming long-lasting impact of the Coronavirus, updates appear to be coming out each day. Whether the impact is on a global, national or individual industry level, this pandemic is already changing the way businesses are operating on a day-to-day basis. As a small business owner, it is important, now more than ever, to be familiar with the ins and outs of your business, know what you qualify for, and how to best approach what the government is offering. On March 27th, President Trump enacted the CARES Act, a $2.2 trillion piece of legislation designed to lessen the economic impact of the coronavirus pandemic. Specifically, this article urges small business owners to ACT NOW in order to ensure funds to keep your payroll running. The funds are set to run out by Friday, so do not wait to take advantage of the PPP loan program.

To view this article, click HERE to access the original content.

Coronavirus is Rewriting the Future of Business

Coronavirus is Rewriting the Future of Business

As the country and even the world shift their attention to the seeming long-lasting impact of the Coronavirus, updates appear to be coming out each day. Whether the impact is on a global, national or individual industry level, this pandemic is already changing the way businesses are operating on a day-to-day basis. Specifically, topics such as strategic remote work, the rise of trust-based cultures, and operation practices being elevated are all discusses in this article.

To view this article, click HERE to access the original content.

CARES Act – SBA Loan Programs and Related Benefits

CARES Act – SBA Loan Programs and Related Benefits

The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was signed into law March 27, 2020. Below, we have outlined two of the Small Business Administration (SBA) programs created by the CARES Act, which could have a significant impact on your business.  While we focus on a continued review of the CARES Act with plans to provide additional updates, as warranted, our communications are intended to inform and assure you that we are available to provide any assistance you may need during this time of uncertainty and change.  

Economic Injury Disaster Loans (EIDL) and Emergency Economic Injury Grants (EEIG) 

  • EIDLs are low interest loans up to $2,000,000 with potential principal and interest deferment (at the SBA‚Äôs discretion).
  • Term of loan can be up to 30 years.
  • Interest rate of 3.75% (for profits) and 2.75% (for eligible non-profits).
  • EIDLs are available to small businesses, co-ops, employee owned businesses, independent contractors, sole proprietorships, small agriculture co-ops, tribal businesses and most private non-profits.
  • CARES Act provides for an immediate $10,000 grant (EEIG) when applying for and EIDL.¬†Applicants are not required to repay the grant, even if denied the loan.¬†¬†
  • It is possible to have both an EIDL and PPP loan but they cannot be used for the same costs.
  • EIDLs may be refinanced into a PPP loan (defined below).¬†

Paycheck Protection Program (PPP) 

  • Provides a forgivable loan equal to 250% of your average monthly payroll costs, excluding any employee/owner compensation over $100,000.¬† In no case shall the loan amount exceed $10,000,000.
  • Average monthly payroll is based on the 1-year period before the date on which the loan is made. If not in business during the prior year period, 2/15/2019 through 6/30/2019, the average is determined using the period 1/1/2020 through 2/29/2020.¬† Seasonal employers use the 12-week period beginning 2/15/2019 or, upon election, use the period 3/1/2019 through 6/30/2019.
  • Generally available to small businesses (i.e., fewer than 500 employees) including individuals who operate a sole proprietorship or as an independent contractor.
  • 501(c)(3) ‚Äì public charities and 501(c)(19) ‚Äì veterans‚Äô organizations may participate.
  • Any business concern that employs more than 500 total employees, but not more than 500 employees per physical location of the business concern and that is assigned a NAICS code beginning with 72, can have the affiliation rules waived.¬†
  • Affiliation rules are also waived for any business concern operating as a franchise that is assigned a franchise identifier code by the Administration, and company that receives funding through a Small Business Investment Company.¬†
  • Loan forgiveness is determined based on the ‚Äúuse‚Äù of the loan proceeds during the 8-week period beginning on the loan date (the ‚Äúcovered period‚Äù).
  • Qualifying costs incurred during the covered period include:
  • Payroll
  • Rent (on any lease agreement entered into before 2/15/2020)
  • Interest on a Mortgage obligation (incurred before 2/15/2020)
  • Utilities-electric, gas, water, transportation, telephone or internet (which began before 2/15/2020)¬†
  • Loan forgiveness will be reduced proportionately to a workforce reduction, comparing the covered period monthly average to, at the election of the employer, the monthly average for the period 2/15/2019 to 6/30/2019 or the period 1/1/2020 to 2/29/2020.
  • Loan forgiveness will be reduced to the extent of any salary reduction to an employee that is in excess of 25% of the salary and wages for the most recent full quarter before the covered period.
  • Headcount and salary reductions remedied no later than June 30, 2020, are exempt from impacting the loan forgiveness amount.
  • Any amount not forgiven may be financed for a maximum of 10 years and an interest rate not to exceed 4%.
  • Payment is deferred for no less than 6 months and no more than 1 year.
  • Any EEIG received related to a refinanced EIDL will reduce the any PPP loan forgiveness.
  • Borrower Requirements – an eligible recipient applying for a covered loan shall make a good faith certification:
  • that the uncertainty of current economic conditions makes necessary the loan request to support the ongoing operations of the eligible recipient;
  • acknowledging that funds will be used to retain workers and maintain payroll or make mortgage interest payments, lease payments, and utility payments;
  • that the eligible recipient does not have an application pending for a loan under this Section 7(a) of the Small Business Act for the same purpose and duplicative of amounts applied for or received under a covered loan; and
  • during the period beginning on February 15, 2020 and ending on December 31, 2020, that the eligible recipient has not received amounts under Section 7(a) of the Small Business Act for the same purpose and duplicative of amounts applied for or received under a covered loan.¬†

If you have questions related to how these SBA programs may help your business during these challenging times or you would like assistance quantifying what these programs could mean for your business, please do not hesitate to contact your service team.

CARES Act – Tax Related Benefits

CARES Act – Tax Related Benefits

The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) was signed into law on March 27, 2020. Below we have outlined many of the significant income tax provisions we expect will impact you. While we focus on a continued review of the CARES Act with plans to provide additional updates, as warranted, our communications are intended to inform. We assure you we are available to provide any assistance you may need during this time of uncertainty and change. 

Note that several provisions of the CARES Act provide technical corrections to the Tax Cuts and Jobs Act (TCJA) that was signed into law on December 22, 2017. We have noted such corrections in the summary below. 

General Income Tax Provisions 

Net Operating Losses (NOLs) 

TCJA Technical Correction:

  • Fiscal year taxpayers may now carryback NOLs generated in their 2017 tax year.¬†
  • Fiscal year taxpayers generally have 120 days from CARES enactment (3/27/2020) to file a carryback claim.

NOLs generated in tax years 2018, 2019 and 2020 may be carried back 5 years. 

Corporate Prior Year Minimum Tax Credit Refunds 

  • Accelerates full refund to 2019 (previously for tax year 2021).
  • Corporations may elect under new Section 53(e)(5) to take total credit in 2018.¬†Refund application must be filed before 12/31/2020 in the form and manner prescribed by Treasury.¬†

Interest Expense Limitation 

  • For 2019 and 2020, the business interest expense limitation is adjusted to 50% of Adjusted Taxable Income (from 30% previously).
  • Special rules for partnerships ‚Äì
  • 50% limit does not apply to 2019; 30% applies.
  • Any 2019 excess business interest expense (EBIE) is bifurcated ‚Äì 50% deductible in 2020 with no regard to 163(j); 50% follows existing rules.
  • Taxpayers can make irrevocable election out of the 50% limitation.
  • Partners can elect not to apply the special rule of EBIE received from partnerships in 2019.¬†

Qualified Improvement Property (QIP) 

TCJA Technical Correction, retroactive to the date of enactment:

  • QIP is now 15-year property, eligible for bonus depreciation.
  • QIP is assigned a 20-year ADS class life, important if making a real property trade or business election.
  • Adjustment for assets place in service in prior year may be accomplished through an amended return or automatic method change.¬†Additional guidance from Treasury is expected.¬†

Employer Education Payments 

  • The CARES Act amends IRC Section 127 to allow employer payments made before January 1, 2021 for student loans to be treated as educational assistance. An employer may provide educational assistance to employees on a tax-free basis up to a maximum exclusion amount of $5,250 annually.¬†

Access to Retirement 

  • Penalty free access to retirement up to $100,000.
  • Increased limit on loans retirement plans ‚Äì now up to $100,000 and up to 100% of vested balance.
  • Early distributions from qualified employer plans will not impact the plan‚Äôs tax favored status.
  • Required Minimum Distributions (RMDs) are suspended for 2020.¬†

Excess Business Losses 

  • The $500,000 excess business loss limitation under Section 461(l) is deferred until 2021.
  • TCJA Correction ‚Äì wage income will not be includible as business income for purposes of the excess business loss limitation.¬†
  • Certain impacted taxpayers may need to file amended 2018 and/or 2019 tax returns.¬†

Charitable Contributions 

  • Generally, corporations may make cash and wholesome food donations up to 25% of taxable income.
  • Generally, individuals itemizing can deduct cash donation to public charities (excluding private foundations, supporting organizations, or donor advised funds) up to 100% of AGI.
  • All individuals who do not itemize deductions are now afforded a $300 ‚Äúabove the line‚Äù deduction for cash donations to public charities (excluding private foundations, supporting organizations, or donor advised funds).¬†

Recovery Rebates 

  • Eligible individuals are entitled to a refundable credit in the amount of $1,200 for a single individual or $2,400 for married individuals filing jointly to be paid in the 2020 tax year. Qualifying children will generate an additional $500 each.
  • The amount of the credit will be reduced by 5 percent of of the taxpayer‚Äôs adjusted gross income (AGI) which exceeds $150,000 for married individuals filing jointly, $112,500 for an individual filing as a head of household, and $75,000 for single individual or a married individual filing separately. The credit phases out completely when a taxpayer‚Äôs AGI exceeds $99,000 (for single filers), $146,500 (for heads of households), or $198,000 (for joint returns).
  • No action is required to claim the rebate with the IRS using the 2018 or 2019 tax return data to issue such rebates.¬†

Employee Retention Credit 

  • Credit for 50% of qualified wages (on up to $10,000 of qualified wages per employee) paid by qualified employer.
  • Credit is allowable against payroll tax and is refundable (as on overpayment) if in excess of quarterly taxes due.
  • Tax Exempt employers can qualify.
  • Eligible Employer ‚Äì
  • Carried on business in 2020¬†and¬†with respect to any calendar quarter during 2020,
  • Such business is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority due to COVID-19¬†or,
  • Such business suffered a significant decline in business during a calendar quarter in 2020 defined as
  • Gross receipts are less than 50% of gross receipts in the same prior year quarter.
  • Once eligible, a taxpayer remains eligible until the first calendar quarter gross receipts are greater than 80% of gross receipts in the same calendar quarter for the prior year.
  • Credit period covers wages earned/paid March 13, 2020 through December 31, 2020.
  • Eligible Wages ‚Äì
  • If the full-time employee average in 2019 was 100 or less, all wages paid (up to the $10K cap).
  • If the full-time employee average in 2019 was greater than 100 ‚Äì all wages paid (up to the $10K cap) when the employee is not working.
  • Single employer aggregation rules apply ‚Äì (Sections 52 and 414).
  • Wages do include amounts paid to a group health plan.
  • Wages do not include amount paid by an employer that qualify for the credit under the Families First Coronavirus Response Act (i.e. paid sick leave and paid family medical leave).¬†

The credit is not available for taxpayers participating in the Paycheck Protection Program. 

Payroll Tax Deferral 

  • Includes employer payroll taxes and 50% of self-employment taxes.
  • Deferral period begins on date of enactment, March 27, 2020, and continues through December 31, 2020.
  • Deferred payments are due in two equal installments on December 31, 2021 December 31, 2022.¬†

Deferral is not available for taxpayers with debt forgiven under the Paycheck Protection Program. 

RBG will continue to monitor guidance which may impact your business. We will continue to keep you apprised of new developments and available resources. Please contact your RBG advisor at 901.682.2431 for any needs. 

State Reactions to Changes in Federal Tax Return Due Dates

State Reactions to Changes in Federal Tax Return Due Dates

Last Friday, the IRS issued Notice 2020-18, officially postponing the due date for filing federal income tax returns and making federal income tax return and Q1 payments until July 15, 2020. See our discussion of the federal changes to due dates here, https://rbgcpa.com/news/federal-tax-filing-deadline-extended. 

Since then, RBG has closely monitored the states' reaction. While many states have adopted the July 15th federal deadlines for both filing and payments, some states have retained the April 15th deadline or provided a shorter extension period. Below is a brief summary of a few key states for our clients.   

Tennessee extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to both franchise and excise tax returns as well as Hall income tax returns. The extension includes quarterly estimated payments originally due on April 15th. 

Alabama postponed the filing and payment deadline until July 15, 2020. The new due date applies to individual, trust, corporate, excise, and business privilege tax returns. The postponement includes 2020 estimated income tax payments originally due on April 15th. 

Arkansas extended the filing and payment deadline until July 15, 2020 for individual, trust, partnership and S corporation tax returns. C corporations must file and pay tax by April 15th. In addition, 2020 estimated income tax payments are still due April 15th for all filers. This information is subject to change but is the state’s published guidance as of March 27, 2020. 

California extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to all tax return types. The extension includes quarterly estimated payments originally due on April 15, 2020 and June 15, 2020. 

Maryland has extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to business, trust and individual tax returns. The extension includes quarterly estimated payments originally due on April 15, 2020. 

Massachusetts extended the filing and payment deadline until July 15, 2020 for individual income tax returns only. This extension is automatic. This information is subject to change but is the state’s published guidance as of March 27, 2020. 

Mississippi extended the filing and payment deadline until May 15, 2020. This extension is automatic and applies to both individual and corporate income tax. The extension includes quarterly estimated payments originally due on April 15th. 

New York publicly announced an extension of the filing and payment deadline until July 15, 2020. The extension is intended to be automatic and applicable to all return types. However, official guidance has not been released by the New York Department of Revenue. Stay tuned! 

North Carolina has extended the filing and payment deadline until July 15, 2020. This extension is automatic and applies to individual, corporate and franchise tax returns. Penalties will be waived through July 15, 2020. 

States continue to provide additional guidance daily. RBG is monitoring these decisions and will keep you updated as additional information becomes available. If you have questions regarding your state filings, or simply want to discuss your current situation, please do not hesitate to contact your service team.

Federal Tax Filing Deadline Extended

Federal Tax Filing Deadline Extended

On Friday, March 20, 2020, Secretary of the Treasury Steve Mnuchin released a statement that the federal tax filing deadline has moved in response to the ongoing coronavirus (COVID-19) pandemic. The new deadline of July 15, 2020 corresponds with the tax payment deadline previously rescheduled earlier this week.

The IRS has yet to release official guidance relating to the extension, but reports are that it should be published soon.

WHAT DOES THIS MEAN FOR YOU?

Due to the extenuating circumstances surrounding COVID-19, our office has instituted limited hours (9:00-4:00) in which we are open to the public. Most of our employees are currently working remotely as the firm has the technology necessary for efficient remote working.

In many ways, the work we do for you will not be impacted. However, we are moving forward with the following policies in place:

  • We are discouraging in-person meetings, as we can interact with clients via remote video conferencing, telephone and email.
  • Any in-person meetings should occur by appointment only.
  • Information can be sent via your RBG CCH Axcess portal, secure email or, as a suggested last resort, dropping the information off at our front desk. If you do not have a portal but would like one, please let a member of your service team know.
  • We will be continuing to work through tax returns but anticipate many returns will be delivered after the traditional due date. If you have any concerns, please discuss with a member of your service team.
  • We are still awaiting guidance from states as to whether they will conform to the new federal due dates.

WE’RE HERE TO HELP

We understand that this situation can be extremely frustrating. We empathize with what you are feeling as we all navigate this pandemic situation together. Please know we are doing all that we can to complete work in an accurate and efficient manner.

If you have any questions regarding the latest update regarding the federal tax filing deadline, or simply want to chat about your current situation, please do not hesitate to contact our office. 

What Does Paid Sick Leave Mean for My Organization?

What Does Paid Sick Leave Mean for My Organization?

On Wednesday, March 18, President Trump enacted a coronavirus emergency relief package, the Families First Coronavirus Response Act. The legislation includes relief for American workers required to take time off work because of the coronavirus, the Emergency Paid Leave Act of 2020. In order to help employers manage the cost of paid sick leave, the aid package also includes new tax credits designed to offset the financial burden.

The bill establishes payroll tax credits that are refundable through 2020 for employers with workers who take leave under the new paid leave programs (sick leave and/or family leave). The credit is equal to up to 10 days of leave wages per employee who goes on leave. For reference, here are the limits on sick leave and family leave included in the legislation:

  • Sick leave guidelines:
    • Eligible full-time workers who are sick or quarantined can receive wages equaling their full pay, up to $511/day (with a maximum of $5,110).
    • Eligible full-time workers who are caring for an ill family member or child whose school or daycare has closed can receive wages equaling two-thirds of their regular pay, up to $200/day (with a maximum of $2,000).
    • Eligible part-time workers can receive sick leave equal to the average number of hours they work in a two-week period.
  • Family leave guidelines:
    • Eligible workers who are caring for a child whose school or daycare has closed can receive two-thirds of their regular salary, up to $200/ day (with a maximum of $10,000)

The new tax credit comes in the form of a refund on an employer’s Social Security payroll tax. The credit has the same limitations as the leave for workers: $511 per day for workers who take leave due to sickness (maximum of $5,110) or quarantine and $200 per day for workers who take leave to care for another person (maximum of $2,000). Like the number of sick leave days, the tax credit is limited to 10 sick days per worker.

Additionally, the new legislation includes payroll tax credits for both the group health plan costs for workers on sick or family leave and the Medicare payroll tax on sick and family leave wages.

Employers who pay sick leave and family leave wages can expect to be reimbursed via a payroll tax credit for the entire amount. In the event that the tax credit exceeds what the employer owes in taxes, they will be given a refund for the remaining amount. 

For full details, read the text of the Families First Coronavirus Response Act at congress.gov. Alternatively, click here for a detailed summary from the House Committee on Appropriations.

As always, please do not hesitate to reach out to your RBG accounting advisor with any questions or concerns. We are here to help.

Resources for Small Businesses in Crisis

Resources for Small Businesses in Crisis

Many small businesses are reeling from the impact of the COVID-19 pandemic. RBG is here to help. We have gathered a list of helpful resources for small businesses to turn to during this unprecedented time.

Federal Health Resources

The President’s Coronavirus Guidelines for America – A short PDF with information about how each person can do their part to lessen the spread of COVID-19.

The Centers for Disease Control and Prevention (CDC) webpage on COVID-19 – This page is regularly updated and offers a wealth of helpful guides and information, including:

Federal Business Resources

Guidance on Preparing Workplaces for COVID-19 – An in-depth document from the Occupational Safety and Health Administration (OSHA) offering insights on how COVID-19 will likely impact workplaces, directions for reducing workplace exposure risk, and more.

Small Business Guidance & Loan Resources – Assembled by the U.S. Small Business Administration (SBA), this webpage offers a wide variety of helpful information, including:

  • The Economic Injury Disaster Loan Program ‚Äì The SBA works with small businesses and non-profits that have been severely impacted by disasters, including the COVID-19 outbreak. The program provides low interest working capital loans.
  • Search for SBA Local Partners ‚Äì Discover local assistance initiatives and resource partners near you.
  • SBA Contracting Guide ‚Äì Information on aid and assistance for small businesses with federal contracts.

State Health Resources

State Business Resources

RBG is Here to Help

Do you have any additional questions? Would you like help finding local resources? Please don’t hesitate to reach out to RBG today.