The Paycheck Protection Program reopens today, revived by $284 billion in funding from a year-end COVID-19 relief package, though in its first two days, applications will only be accepted from first-time borrowers and certain lenders, Fox Business and CNBC report. The program will expand to second-time borrowers on Wednesday. The Small Business Administration and the Department of Treasury on Friday released Form 2483 and Form 2483-SD for first-time and second-time applicants, respectively, according to the Journal of Accountancy.

Full Story: Fox Business (1/8),  CNBC (1/8),  Journal of Accountancy online (1/9)