Required PPP Loan Documentation

As of January 19, 2021

Please note, this document is currently being updated with guidance issued from
the SBA on January 19, 2021.

For more information, please review the SBA guidance entitled “Second Draw Paycheck
Protection Program (PPP) Loans: How to Calculate Revenue Reduction and Maximum
Loan Amounts Including What Documentation to Provide”
 Overview
As your trusted financial partner, we’ve created this guide to aid you in collecting and assembling the
required documentation to support your application for a first time or second time Small Business
Administration (SBA) Paycheck Protection Program (PPP) loan. Information is subject to change based on
SBA Guidance.1

Using this document:

Step 1: Review the “How to Upload Documents.”
Step 2: Locate your business entity type
Step 3: Review the list of required supporting documents applicable to your situation
Step 4: Collect your documents and organize for upload to the PPP loan portal

After submitting, we will contact you if additional information is needed. Please keep in mind we might need other
documents not listed in this guide.

TABLE OF CONTENT

How to Upload Documents 3

Second Draw PPP Loan Program Eligibility 5

Gross Receipts Overview - Second Draw PPP Loans 6

Second Draw PPP Loan Program Eligibility – Gross Receipts 7

C-Corporation, S-Corporation 8

LLC Filing as Corporation 10

Sole Proprietor, Independent Contractors/Individual 12

Single Member LLC 14

General Partnership 16

Limited Liability Partnership 18

Limited Partnership 20

LLC Filing as Partnership 22

Non-Profit Corporation 24

Non-Profit Unincorporated Association 26

Non-Profit LLC 28

Non-Profit Trust 30

Farming: Independent Contractors / Individual, Sole Proprietors 32

Farming: Single Member LLC 34

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 2
 How To Upload Documents

• Log in to the Union Bank PPP Loan Portal by visiting www.unionbank.com/ppp and click the Log In button. This
will take you to the Welcome Back! page where you should type in your email and password associated with
your loan or application.

• You will then be prompted to enter the last 4 of your TIN and have a One-Time Passcode (OTP) sent to you.

• When your application is submitted, document placeholders will appear under the To-Do List on the
Dashboard, prompting you to upload or reupload any necessary documents.

• To upload documents, select the drop-down arrow under Upload Documents​ under the ​To-Do List​. Drag and
drop or browse and select any relevant documents into the appropriate placeholder. Documents are displayed
with descriptions and information on acceptable documents types.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 3
 How To Upload Documents – Part 2

• If a document needs to be reuploaded during the same session that it was originally uploaded, you may select
Replace, and reupload the document. After you logout from a session you will be unable to replace a document.

• If any previously uploaded documents have been rejected, or if a new document needs to be uploaded, you will
receive an email notification instructing you to log in to the dashboard. These documents will also show up under
the To-Do List with detailed rejection reasons, allowing you to replace/provide new, correct documentation.

• Once logged in, you will see the document updates in the placeholder with the rejection and reason. This is
where you will reupload a document.

• You can track the status of the application on the Dashboard page by going to the Status Tracking & Tasks
box on the right side of the page and selecting Click Here to Track.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 4
 Second Draw PPP Loan Program Eligibility

Borrowers are responsible for reviewing the latest guidance on the SBA’s PPP website at:
https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/paycheck-protection-program

Can I obtain a Second Draw PPP Loan?

Yes, you may be eligible for second draw PPP Loan if you –
● Previously received a First Draw PPP Loan and will / have used the full amount;
● You were in business prior to February 15, 2020;
● Have no more than 300 employees; and
● Can demonstrate at least a 25% reduction in gross receipts between comparable quarters in 2019
and 2020 by either -
○ Comparing 2019 annual revenues to 2020 annual reviews; or
○ Comparing quarterly receipts on one quarter of 2019 to the same quarter in 2020.

Number of Employees
Businesses with an NAICS code beginning with 72 that have more than one physical location, are eligible
if there are not more than 300 employees per physical location.

Any FCC licensed news organization with more than one physical location that employs not more than
300 employees per physical location, may be eligible if it:
● Is majority owned / controlled by a business assigned an NAICS code beginning with 511110 or
5151; or is a public (non-profit) broadcasting company; and
● Provides a certification that proceeds of the loan will be used to support expenses at the
component of the organization that produces / distributes locally focused or emergency
information.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
5
Borrowers are responsible for reviewing the latest guidance on the SBA’s PPP website at:
https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/paycheck-protection-program.
Gross Receipts Overview - Second Draw PPP Loans

The Economic Aid Act provides that, to be eligible for a Second Draw PPP Loan, the borrower must have
experienced a revenue reduction of 25% or greater in 2020 relative to 2019.

Gross Receipts Definition:

● For-profit entities gross receipts include all revenue in whatever form received or accrued (in accordance
with the entity’s accounting method) from whatever source, including from the sales of products or
services, interest, dividends, rents, royalties, fees, or commissions, reduced by returns and allowances.

● Nonprofit organizations, Veterans organizations, nonprofit news organizations, eligible 501(c)

organizations, and destination marketing organizations, gross receipts are the total amounts the
organization received from all sources without subtracting any costs or expenses as defined in section
6033 of the Internal Revenue Code of 1986.

Affiliate Rules:
● Gross receipts of a borrower must be aggregated with gross receipts of its affiliates unless a waiver of
affiliation applies.

Gross Receipts Reference Periods:

● A borrower must calculate revenue reduction by comparing the borrower’s quarterly gross receipts for one
quarter in 2020 (“Comparative Quarter”) with the borrower’s gross receipts for the corresponding quarter
of 2019 (“Reference Quarter”). Please utilize the chart below to determine which quarters are appropriate
for your gross receipts comparison.

Second Draw Documentation Requirements:

● Financial statements are required at the time of PPP loan application for Second Draw loans greater than
$150,000.

● For Second Draw loans less than or equal to $150,000, documentation demonstrating revenue reduction
will be required at the time of forgiveness.

● Fiscal Year Tax Filer: Entities that use a fiscal year to file taxes may document a reduction in gross
receipts with income tax returns only if their fiscal year contains all of the second, third, and fourth quarters
of the calendar year (i.e., have a fiscal year start date of February 1, March 1, or April 1).

● Signature Requirements: The Applicant must sign and date the first page of any unaudited financial
statement and initial all other pages, attesting to their accuracy. If the financial statements do not
specifically identify the line item(s) that constitute gross receipts, the Applicant must annotate which line
item(s) constitute gross receipts.

● 2020 Tax Returns: If the entity has not yet filed a tax return for 2020, the Applicant must fill out the return
forms, compute the relevant gross receipts value, and sign and date the return, attesting that the values
that enter into the gross receipts computation are the same values that will be filed on the entity’s tax
return.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
6
 Second Draw PPP Loan Program Eligibility – Gross Receipts

How do I demonstrate a 25% reduction in gross receipts?

1. Determine the date your business was opened/established; and
2. Review and compare gross receipts from 2019 and 2020 (standards shown in the chart below), to
determine whether you have a 25% reduction in 2020, as compared to 2019; and
3. Provide gross receipts documentation when required.

Second Draw PPP Loan Eligibility - Gross Receipts Determination

Step 3
Step 2
Step 1 If the comparison of Gross
Compare Gross Receipts
Receipts reflects a 25% reduction
When was your
2019 Reference 2020 Comparative
business Gross Receipts Documentation
Period Period
opened/established?
Prior to 2019 Any Quarter in 2019 Same Quarter in 2020
[1 of 2 options] 2019 Tax Forms 2020 Tax Forms • If your loan request is more than
Q1 or Q2 2019: $150,000, documentation of
Q2, Q3, or Q4 2019 Same Quarter in 2020 Gross Receipts is required at
1/1/2019 - 6/30/2019
loan application.
Q3 2019: Q1, Q2, Q3, or Q4
Q3 or Q4 2019
7/1/2019 - 9/30/2019 2020 • If your loan request is less than or
equal to $150,000, documentation
Q4 2019: Q1, Q2, Q3, or Q4 of Gross Receipts is optional at
Q4 2019
10/1/2019 - 12/31/2019 2020 loan application and will be
required at loan forgiveness.
1/1/2020 - 2/15/2020 Q1 2020 Q2, Q3, or Q4 2020

Illustrative Example 1: You are applying for $10,000, have gross receipts of $50,000 in the second
quarter of 2019 and gross receipts of $30,000 in the second quarter of 2020, with a revenue reduction of
40 percent between the quarters. You may be eligible for a Second Draw PPP loan. If you plan on
requesting a loan forgiveness application, plan on submitting gross receipt documentation for second
quarter 2019 and second quarter 2020 with the forgiveness application.

Illustrative Example 2: You are applying for $300,000, were in operation all four quarters of 2019, and
experienced a revenue reduction in annual receipts of 25 percent or greater in 2020 compared to 2019.
You may be eligible, but you must submit your annual tax forms substantiating the revenue reduction.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
7
C-Corporation, S-Corporation
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type
C-Corporation
S-Corporation □
2019 OR 2020:
1. Third Party Payroll Processor Reports OR
Owner
Compensation 2. Payroll tax filings (Form 941/944) AND State quarterly □
business and individual employee wage reporting and
unemployment insurance tax filings

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation
2. Payroll tax filings (Form 941/944) AND State quarterly □
business and individual employee wage reporting and
unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

2019 OR 2020:
Employee
Non-Cash 1. Form 1120 or 1120-S OR
2. Records or statements from
□
Compensation
a. Retirement Administrator to document employer
retirement contributions; AND/OR
b. Health insurance company or third party
administrator for a self-insured plan to document
employer health insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1120/1120S for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First-Draw Loans, or Second-Draw
Loans where the First-Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 8
C-Corporation, S-Corporation
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type
C-Corporation
S-Corporation □

Good Standing
Web printout from Secretary of State providing company name, date filed,
jurisdiction, and evidence of or “Good Standing” "Active" status □

1. Equivalent of annual report (e.g., Statement of Information) housed

on Secretary of State indicating corporate officers OR
Governance
2. Minutes of the Board Meeting reflecting who is authorized to establish
□
a business account with the bank

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/ state □
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 9
 LLC Filing as Corporation
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type LLC filing as Corporation □

2019 OR 2020:
1. Third Party Payroll Processor Reports OR
Owner
Compensation 2. Payroll tax filings (Form 941/944) AND State quarterly □
business and individual employee wage reporting and
unemployment insurance tax filings

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State quarterly □
business and individual employee wage reporting and
unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

2019 OR 2020:
Employee
Non-Cash
1. Form 1120 or 1120-S OR
2. Records or statements from □
Compensation
a. Retirement Administrator to document employer
retirement contributions; AND/OR
b. Health insurance company or third party
administrator for a self-insured plan to document
employer health insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1120/1120S for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 10
LLC filing as Corporation
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type LLC filing as Corporation □

Good Standing
Web printout from Secretary of State providing company name, date filed,
jurisdiction, and evidence of "Active" or “Good Standing” status □

1. Equivalent of annual report (e.g., LLC Statement of Information)

housed on Secretary of State indicating corporate officers OR
2. Copy of specific pages from the Operating Agreement (title page,
complete management section, signature page(s) of signing
Governance members, and any relevant exhibits/sections) □
Note: If any managing member of the LLC is an entity rather than an
individual, must provide documentation required for the applicable entity
type.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state (e.g., □
Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 11
Sole Proprietor / Independent Contractors / Individual

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Sole Proprietor / Independent Contractors / Individual □

2019 OR 2020:
Owner
Compensation Form 1040 Schedule C (for all) □
1099 MISC (for independent contractor only)

2019 OR 2020 broken out per employee:

Employee 1. Third Party Payroll Processor Reports OR
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
(If Applicable) quarterly business and individual employee wage
Payroll reporting and unemployment insurance tax filings

Examples of non-cash compensation are company-paid

medical/dental/vision insurance, retirement contributions,
etc.
Employee
2019 OR 2020:
Non-Cash
Compensation (If
Records or statements from: □
1. Retirement administrator to document employer
Applicable) retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1040 Schedule C for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
12
Sole Proprietor, Independent Contractors, Individual
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Sole Proprietor / Independent Contractors / Individual □

If the business name does not include the owner's surname or suggests
the existence of additional owners:
DBA
(If Applicable) File-stamped business name registration with applicable county/state
□
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 13
Single Member LLC
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Single Member LLC □

2019 OR 2020:
Owner
Compensation Form 1040 Schedule C
□

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
quarterly business and individual employee wage
Payroll reporting and unemployment insurance tax filings

Examples of non-cash compensation are company-paid

medical/dental/vision insurance, retirement contributions,
etc.

Employee 2019 OR 2020:

Non-Cash Records or statements from: □
Compensation 1. Retirement administrator to document employer
retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1040 Schedule C for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules
Payroll or similar document that the business was in
Proof of Operations on 2/15/2020 operation and paying employees on 2/15/20 □
.

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
14
Single Member LLC
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Single Member LLC □

Good Standing
Web printout from Secretary of State providing company name, date
filed, jurisdiction, and evidence of "Active" or “Good Standing” status □

1. Equivalent of annual report (e.g., LLC Statement of Information)

housed on Secretary of State indicating corporate officers OR
2. Copy of specific pages from the Operating Agreement (title page,
complete management section, signature page(s) of signing
Governance members, and any relevant exhibits/sections) □
Note: If any managing member of the LLC is an entity rather than an
individual, must provide documentation required for the applicable entity
type.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state □
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 15
General Partnership (GP)
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type General Partnership (GP) □

2019 OR 2020:
Owner
Compensation Form 1065 including Schedule K-1s (for all partners)
□

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR\
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
quarterly business and individual employee wage
Payroll reporting and unemployment insurance tax filings

Examples of non-cash compensation are company-paid

medical/dental/vision insurance, retirement contributions,
etc.

Employee 2019 OR 2020:

Non-Cash Records or statements from: □
Compensation 1. Retirement administrator to document employer
retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1065 for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □
ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
16
General Partnership (GP)
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type General Partnership □

If any general partner is an entity, such as a corporation, LLC, etc.,

Governance documentation is required for the entity as if setting up a new account for □
that entity.

If surnames of all partners are not used in the business title, or title
implies additional owners:
DBA
(If Applicable) □
File-stamped business name registration with applicable county/state
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 17
Limited Liability Partnership (LLP)
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Limited Liability Partnership (LLP) □

2019 OR 2020:
Owner
Compensation Form 1065 including Schedule K-1s (for all partners)
□

2019 OR 2020 broken out per employee:

Employee 1. Third Party Payroll Processor Reports OR
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
(if applicable) quarterly business and individual employee wage
Payroll reporting and unemployment insurance tax filings

Examples of non-cash compensation are company-paid

medical/dental/vision insurance, retirement contributions,
etc.
Employee
2019 OR 2020:
Non-Cash
Compensation (if
Records or statements from: □
1. Retirement administrator to document employer
applicable) retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1065 for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules
Payroll or similar document that the business was in
Proof of Operations on 2/15/2020 operation and paying employees on 2/15/20 □
.

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
18
Limited Liability Partnership (LLP)
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type LLP □

Web printout from Secretary of State providing company name, date

Good Standing filed, jurisdiction, and evidence of "Active" status OR □
File-stamped copy of LLP registration document

1. LLP registration OR
Governance
2. If the customer has made any changes to the LLP and the web
printout and/or file-stamped registration no longer correlates with □
the current set up of the entity file-stamped amendment forms.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state
(e.g., Fictitious Business Name Statement) □

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 19
Limited Partnership (LP)

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Limited Partnership (LP) □

2019 OR 2020:
Owner
Compensation Form 1065 including Schedule K-1s (for all partners)
□

2019 OR 2020 broken out per employee:

Employee 1. Third Party Payroll Processor Reports OR
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
(if applicable) quarterly business and individual employee wage
reporting and unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

Employee 2019 OR 2020:

Non-Cash
Compensation (if
Records or statements from:
□
1. Retirement administrator to document employer
applicable) retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1065 for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules
Payroll or similar document that the business was in
Proof of Operations prior to 2/15/2020 operation and paying employees on 2/15/20 □
ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
20
Limited Partnership (LP)
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type LP □

Good Standing
Web printout from Secretary of State providing company name, date
filed, jurisdiction, and evidence of "Active" or “Good Standing” status □

1. File-stamped copy of LP registration form OR

2. If changes made to LP and registration form or web printout no
longer correlate with current set up of the entity, LP amendment
Governance
forms
□
Note: If any general partner of the LP is an entity rather than an
individual, must provide documentation required for the applicable entity
type.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state □
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 21
LLC filing as Partnership
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type LLC filing as Partnership □

2019 OR 2020:
Owner
Compensation Form 1065 including Schedule K-1s (for all partners)
□

2019 OR 2020 broken out per employee:

Employee 1. Third Party Payroll Processor Reports OR
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
(if applicable) quarterly business and individual employee wage
Payroll reporting and unemployment insurance tax filings

Examples of non-cash compensation are company-paid

medical/dental/vision insurance, retirement contributions,
etc.
Employee 2019 OR 2020:
Non-Cash
Compensation (if
Records or statements from:
1. Retirement administrator to document employer
□
applicable) retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1065 for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
22
LLC filing as Partnership
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type LLC Filing as Partnership □

Good Standing
Web printout from Secretary of State providing company name, date filed,
jurisdiction, and evidence of "Active" or “Good Standing” status □

1. Equivalent of annual report (e.g., LLC Statement of Information)

housed on Secretary of State indicating corporate officers OR
2. Copy of specific pages from the Operating Agreement (title page,
complete management section, signature page(s) of signing
Governance members, and any relevant exhibits/sections) □
Note: If any managing member of the LLC is an entity rather than an
individual, must provide documentation required for the applicable entity
type.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state □
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 23
Non-Profit Corporation

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Non-Profit Corporation □

Owner
Compensation
N/A □

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
quarterly business and individual employee wage
reporting and unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

2019 OR 2020:
Employee
Non-Cash
1. Form 990 OR
2. Records or statements from □
Compensation
a. Retirement administrator to document employer
retirement contributions; AND/OR
b. Health insurance company or third party
administrator for a self-insured plan to document
employer health insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 990/990-EZ for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules
Payroll or similar document that the business was in
Proof of Operations on 2/15/2020 operation and paying employees on 2/15/20 □
.

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
24
Non-Profit Corporation
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Non-Profit Corporation □

Good Standing
Web printout from Secretary of State providing company name, date filed,
jurisdiction, and evidence of "Active" status □

1. Equivalent of annual report (e.g., Statement of Information) housed

on Secretary of State indicating corporate officers OR
2. Minutes of the Board Meeting reflecting who is authorized to
Governance
(If Applicable)
establish a business account with the bank OR
□
Note: If the organization's governing document requires a written
resolution to open an account, then a certified copy of the organization's
resolution is required.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state (e.g., □
Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □
1. Copy of 501(c)(3) determination letter issued by Internal Revenue
Service (IRS) OR
501(c)(3)
(If Applicable) 2. Printout from an acceptable tax-exempt site:
www.guidestar.org
□
www.charitynavigator.org
www.taxexemptworld.com

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 25
Non-Profit Unincorporated Association

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Non-Profit Unincorporated Association □

Owner
Compensation
N/A □

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
quarterly business and individual employee wage
reporting and unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

2019 OR 2020:
Employee
Non-Cash
1. Form 990 OR
2. Records or statements from □
Compensation
a. Retirement administrator to document employer
retirement contributions; AND/OR
b. Health insurance company or third party
administrator for a self-insured plan to document
employer health insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 990/990-EZ for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations prior to 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
26
Non-Profit Unincorporated Association
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Non-Profit Unincorporated Association □

1. Articles of Association OR
2. A letter or meeting minutes written by an organization
(President/Treasurer/Secretary) listing and identifying the
Governance
(If Applicable) Association or Organization and contracting officers/authorized □
signers confirming that the organization exists and that the
individuals requesting the PPP loan are authorized to do so on its
behalf

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state □
(e.g., Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □
1. Copy of 501(c)(3) determination letter issued by Internal Revenue
Service (IRS) OR
501(c)(3)
(If Applicable)
2. Printout from an acceptable tax exempt site:
www.guidestar.org
□
www.charitynavigator.org
www.taxexemptworld.com

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 27
Non-Profit LLC

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Non-Profit LLC □

Owner
Compensation
N/A □

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
quarterly business and individual employee wage
reporting and unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

2019 OR 2020:
Employee
Non-Cash
1. Form 990 OR
2. Records or statements from □
Compensation
a. Retirement administrator to document employer
retirement contributions; AND/OR
b. Health insurance company or third party
administrator for a self-insured plan to document
employer health insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 990/990-EZ for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
28
Non-Profit LLC
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Non-Profit LLC □

Good Standing
Web printout from Secretary of State providing company name, date filed,
jurisdiction, and evidence of "Active" or “Good Standing” status □

1. Equivalent of annual report (e.g.,LLC Statement of Information)

housed on Secretary of State indicating corporate officers OR
2. Copy of specific pages from the Operating Agreement (title page,
Governance
complete management section, signature page(s) of signing
members, and any relevant exhibits/sections) □
Note: If any managing member of the LLC is an entity rather than an
individual, must provide documentation required for the applicable entity
type.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state (e.g., □
Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □
1. Copy of 501(c)(3) determination letter issued by Internal Revenue
Service (IRS) OR
501(c)(3)
(If Applicable)
2. Printout from an acceptable tax exempt site:
www.guidestar.org □
www.charitynavigator.org
www.taxexemptworld.com

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 29
Non-Profit Trust

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Non-Profit Trust □

Owner
Compensation
N/A □

2019 OR 2020 broken out per employee:

1. Third Party Payroll Processor Reports OR
Employee
Cash Compensation 2. Payroll tax filings (Form 941/944) AND State □
quarterly business and individual employee wage
reporting and unemployment insurance tax filings
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

2019 OR 2020:
Employee
Non-Cash
1. Form 990 OR
2. Records or statements from: □
Compensation
a. Retirement administrator to document employer
retirement contributions; AND/OR
b. Health insurance company or third party
administrator for a self-insured plan to document
employer health insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 990/990-EZ for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
30
Non-Profit Trust
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Non-Profit Trust □

1. Union Bank's Trust Certification (Form 01887)
OR
1. Non-Union Bank Trust Certification (or "Certificate of Trust," or
Governance "Abstract of Trust," or similarly named document but not a trust □
instrument such as a declaration of trust) bearing the signature
of each currently acting trustee of the trust
Note: It is recommended to use Union Bank's Trust Certification
If entity is doing business under a different name (i.e., using a DBA):
DBA
(If Applicable)
1. File-stamped business name registration with applicable □
county/state (e.g., Fictitious Business Name Statement)
1. Copy of 501(c)(3) determination letter issued by Internal
Revenue Service (IRS) OR
501(c)(3)
(If Applicable)
2. Printout from an acceptable tax exempt site:
www.guidestar.org □
www.charitynavigator.org
www.taxexemptworld.com

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 31
Farming: Independent Contractors / Individual, Sole Proprietors

Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Farming: Independent Contractors

Entity Type Farming: Individual □
Farming: Sole Proprietors

2019 OR 2020:
Owner
Compensation Form 1040 Schedule F (for all) □
1099 MISC (for independent contractor only)

2019 OR 2020 broken out per employee:

Employee 1. Third Party Payroll Processor Reports OR
Cash Compensation 2. Payroll tax filings (Form 941/943) AND State quarterly □
(If applicable) business and individual employee wage reporting and
Payroll unemployment insurance tax filings for all 4 quarters

Examples of non-cash compensation are company-paid

medical/dental/vision insurance, retirement contributions,
etc.
Employee
2019 OR 2020:
Non-Cash
Compensation (If
Records or statements from: □
1. Retirement administrator to document employer
applicable)
retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1040 Schedule F for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □
ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
32
Farming: Independent Contractors, Individual, Sole Proprietors
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Farming: Independent Contractors

Entity Type Farming: Individual □
Farming: Sole Proprietors

If the business name does not include the owner's surname or suggests
DBA
(If Applicable)
the existence of additional owners:
File-stamped business name registration with applicable county/state (e.g., □
Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 33
Farming: Single Member LLC
Note: All Payroll documents (Owner’s Compensation, Employee Cash Compensation and Employee Non-
Cash Compensation) must be from the same year either 2019 OR 2020. All documentation must cover the
entire year with the exception of the quarterly Gross Receipts documents.1

Entity Type Farming Single Member LLC □

2019 OR 2020:
Owner
Compensation Form 1040 Schedule F & Schedule 1 (for all)
□

2019 OR 2020 broken out per employee:

Employee 1. Third Party Payroll Processor Reports OR
Cash Compensation 2. Payroll tax filings (Form 941/943) AND State quarterly □
(If applicable) business and individual employee wage reporting and
unemployment insurance tax filings for all 4 quarters
Payroll
Examples of non-cash compensation are company-paid
medical/dental/vision insurance, retirement contributions,
etc.

Employee
2019 OR 2020:
Non-Cash
Compensation (If Records or statements from: □
applicable) 1. Retirement administrator to document employer
retirement contributions; AND/OR
2. Health insurance company or third party administrator
for a self-insured plan to document employer health
insurance contributions
For 2020 Quarter AND Reference Quarter:
Gross Receipts
(Required for Second Draw loans greater than
$150k only; For Second Draw loans $150k or
Form 1040 Schedule F for both 2019 and 2020 OR
Quarterly financial statements for reference period and □
less, this documentation will be required at
comparative period
forgiveness)
See affiliate rules

Proof of Operations on 2/15/2020

Payroll or similar document that the business was in
operation and paying employees on 2/15/20 □

ATTENTION: If you are a first-time PPP borrower with Union Bank (i.e., First Draw Loans, or Second Draw
Loans where the First Draw was with another lender), there are additional documentation requirements on the
following page.
1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21)
34
Farming: Single Member LLC
Note: The below documentation is only required for first-time PPP borrowers with Union Bank (i.e., First-
Draw Loans, or Second-Draw Loans where the First-Draw was with another lender).1

Entity Type Farming: Single Member LLC □

Good Standing
Web printout from Secretary of State providing company name, date filed,
jurisdiction, and evidence of "Active" or “Good Standing” status □

1. Equivalent of annual report (e.g.,LLC Statement of Information)

housed on Secretary of State indicating corporate officers OR
2. Copy of specific pages from the Operating Agreement (title page,
complete management section, signature page(s) of signing
Governance members, and any relevant exhibits/sections) □
Note: If any managing member of the LLC is an entity rather than an
individual, must provide documentation required for the applicable entity
type.

If entity is doing business under a different name (i.e., using a DBA):

DBA
(If Applicable)
File-stamped business name registration with applicable county/state (e.g., □
Fictitious Business Name Statement)

Franchise Business Name

(If Applicable)
Franchise Agreement □

1Union Bank is an SBA lender facilitating the PPP program on behalf of the SBA. As a borrower, it is your obligation to
understand and comply with the eligibility requirements for the specified program. For the most recent details and official
guidance, visit SBA.gov and Treasury.gov.

©2021 MUFG Union Bank, N.A. All rights reserved. Member FDIC.
Union Bank is a registered trademark and brand name of MUFG Union Bank, N.A. unionbank.com/ppp 8915130 (01/19/21) 35