> If you didn't end up needing the loan, you're liable for paying it back. I don't believe there is a necessity requirement on the forgiveness, only on the ori

> If you didn't end up needing the loan, you're liable for paying it back. I don't believe there is a necessity requirement on the forgiveness, only on the original funding. And the government assumes any company that received less than 2 million in funding meets this requirement. (from the treasury FAQ) Question: How will SBA review borrowers’ required good-faith certification concerning the necessity of their loan request? Answer: When submitting a PPP application, all borrowers must certify in good faith that “[c]urrent economic uncertainty makes this loan request necessary to support the ongoing operations of the Applicant.” SBA, in consultation with the Department of the Treasury, has determined that the following safe harbor will apply to SBA’s review of PPP loans with respect to this issue: Any borrower that, together with its affiliates,20 received PPP loans with an original principal amount of less than $2 million will be deemed to have made the required certification concerning the necessity of the loan request in good faith.