Thomas Zamadics, Jr., an attorney at North Carolina-based law firm Ward and Smith, offers his analysis of the new Payroll Protection Plan as reflected in the Consolidated Appropriations Act, 2021, signed by President Trump on Dec. 27.  At the time of this writing, there are discussions in Congress to make changes to some portions of the Act.  However, there is no indication that those discussions involve making further changes to the PPP provisions found in the Act.  If Congress makes any further changes, we will update this article accordingly.