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Update - PPP Loans

April 23, 2020 11:46 AM | Judy Pfeiffer (Administrator)

Contributing Authors: Gene Barinholtz, CPA, Paul Wilkin, CPA, Lauren Clawson, CPA, Mitch Knopoff, CPA.
KRD - Kutchins, Robbins & Diamond, Ltd. is a CPA firm that offers a full range of client services: outsourced accounting, audit and assurance, tax strategy and preparation, business valuations and financial planning advisory services. Their team of 80 members has been serving clients in Chicago, the surrounding areas and nationwide for over 30 years.

Over the past two weeks, the SBA has approved and guaranteed over 1 million PPP loans to small businesses. Much attention and clarification was focused on determining eligibility for the loans and calculating the appropriate loan amount. Now that loans have moved to the funding stage, it makes sense to review the parameters for use of the loan proceeds and the loan forgiveness provisions. The information contained in this document is current as of April 20, 2020.  The CARES Act says the SBA has until 30 days after enactment, or April 27, 2020, to issue final guidance regarding loan forgiveness, although many banks are telling customers the date will be April 30, 2020.  

Can I Still Apply for a PPP Loan? 

  • The Paycheck Protection Program is authorized to run through June 30, 2020. Small businesses are supposed to be able to apply up to that date.
  • The initial appropriation in the CARES Act was $349 billion. As of this update, loan approvals under the program have reached that limit, and the SBA is no longer accepting loan applications from the approved lenders until additional appropriations are made to the program.
  • The federal government has indicated a willingness to appropriate an additional $250 billion for the program. It is likely that funding for this program will be extended this coming week.  However, at this time, it is unknown when that appropriation will happen.  If you did not receive a PPP loan from the initial funding we urge you to be proactive with your bank to ensure they have your application and documentation ready when additional funds are appropriated.

Is the Program As Confusing As People Make It Sound?

Yes – but don’t worry, we are going to unpack all the details below. First, there are a few key terms that everyone who has either received or wants to apply for a PPP loan need to understand.

Key Definitions

Payroll Costs 

  • Payments to U.S. legal residents for:
    • GROSS salaries, wages, commissions, tips, vacation pay, family or medical or sick leave pay, separation pay and bonuses;
    • Group healthcare benefits including insurance premiums (employer’s share only);
    • Retirement benefits (employer’s share only);
    • State and local taxes assessed on employee compensation (generally these are state unemployment taxes);
    • Self-employment income of partners in a partnership;
    • Owner Compensation Replacement for a sole proprietor or independent contractor, also known as net earnings from self-employment.
  • Compensation, such as gross salaries, wages, net earnings from self-employment and partner self-employment income, is capped at $100,000 on an annualized basis for any individual, prorated for the eight-week period. This works out to 8/52 times $100,000, or $15,385 per person.
  • Payroll costs do not include any amounts used to claim the Emergency Paid Sick Leave Credit or the Emergency Family and Medical Leave Credit.
  • For a sole proprietor or independent contractor, healthcare insurance premiums and retirement benefits are not included.

Full-Time Employees and Full-Time Equivalents (FTE) 

  • The definitions are the same as they were for determining Obamacare era penalties.
  • Full-time employee:  an employee who is employed on average at least 30 hours per week or 130 hours per month.
  • Full-time equivalent employee (FTE):  a combination of employees, each of whom individually is not a full-time employee because they are not employed on average at least 30 hours per week, but who, in combination, are counted as the equivalent of a full-time employee.
    • For example, two employees, each of whom works 15 hours per week, are the equivalent of one full-time employee.
  • To determine total FTEs, take the aggregate hours worked by non-full-time employees in a month and divide by 130, then add that result to the number of full-time employees.

So I Received a Loan - What Can I Use the Money For?

During the eight weeks immediately following the initial loan disbursement, PPP loans can be used to pay:

  • Payroll costs;
    • We recommend that any payments to partners made from the loan funds should be classified as guaranteed payments, so that there is no question that they constitute self-employment income to the partner.
    • We recommend that actual checks are written to partners in a partnership and that self-employed individuals write themselves checks over the 8 week period to prove payroll.  It is likely that a “book entry” will not qualify as sufficient documentation.
  • Group healthcare continuation costs for employees on paid sick, family or medical leave.
  • Mortgage interest on loans incurred prior to February 15, 2020.
    • Includes real or personal property.
    • Property must be used in the business.
    • Includes loans for vehicles and other equipment used in the business.
  • Rent or leases in existence prior to February 15, 2020. This appears to include non-facility leases such as machinery and equipment leases and copier leases.
  • Utility payments for services begun prior to February 15, 2020, which includes:
    • Gas, electric and water;
    • Telephone and internet;
    • Fuel for business vehicles.
  • Interest on any other debt obligations incurred prior to February 15, 2020. Keep in mind that loan proceeds used for this purpose will not be forgiven.
  • Refinance an Economic Injury Disaster Loan made between 1/30/20-4/3/20.
  • At least 75% of the loan proceeds MUST be used for payroll costs. Stated another way, no more than 25% of the loan proceeds can be used for mortgage interest, rent and utilities and interest on any other debt obligations
  • No prepayments are allowed on these costs.
  • These costs must be incurred and paid during the 8 week period.  Therefore arrearages are not eligible expenses.
  • Sole proprietors and independent contractors can only claim mortgage interest and utilities for their home office space if these are deductions taken on their Schedule C filings (Form 8829)

Will My Loan Be Forgiven?

  • PPP loans will be forgiven to the extent that the proceeds are used to pay the above expenses during the eight weeks following the date of the loan, with the exception of interest on debt obligations other than mortgages.
  • Borrowers will have to submit an application for forgiveness and related documentation such as payroll tax returns, cancelled checks, payment receipts and account transcripts, to their lender, who will be required to calculate the amount forgiven within 60 days. If you don’t apply for loan forgiveness, you won’t get it.  Forgiveness is a proactive process and not automatic.
  • Reductions to the amount of loan forgiveness:
    • The amount forgiven is reduced based on the failure to maintain the average number of FTEs during the covered period (the 8 week period) when compared to a base period that the borrower gets to choose. (See below for the exception to this.)  The choices are:
      • February 15, 2019, to June 30, 2019, or
      • January 1, 2020, to February 29, 2020.
    • The amount forgiven is reduced to the extent compensation for any individual making less than $100,000 per year is reduced by more than 25% when measured against the most recent full quarter that individual was employed.
    • If you have reduced your FTE’s between 2/15/20 and 4/26/20 as compared to your FTE’s on 2/15/20 there is no reduction in the amount forgiven if there is restoration of full-time employment and salary levels by June 30, 2020.
      • You can re-hire or replace individuals to get back to the needed FTE headcount.
      • You must increase the compensation of the same individuals who took pay cuts back to pre-pay cut levels.
    • Payments for non-payroll costs in excess of 25% of the loan will not be forgiven.
    • Grants received under the EIDL program will reduce the amount forgiven to the extent of the grant amount.
    • Amounts used for interest on debt other than mortgage obligations will not be forgiven.
    • Any amounts used for any expenses not listed above will not be forgiven.

Forgiven PPP loans will NOT constitute taxable cancellation of indebtedness income for federal income tax purposes.

How Do I Prove What I Spent the Money On?

  • We recommend you open a separate bank account for the loan funds.
    • Keep clear records of all checks written from the account – date, payee, purpose.
    • Keep receipts for items such as fuel for business autos and other utility payments.
    • Keep detailed records of payroll payments.
      • If you have a separate payroll account into which you normally transfer funds for payroll from a general checking account, transfer only the exact amount of the pay needed on the pay date from the separate loan funds account, so that you have a clear trail of the payroll costs paid.
      • If you use a payroll service, the transfers should match the cash requirements reports they provide.
      • Payment of the employer portion of FICA and Medicare taxes is not a permissible use of the funds. If you have a separate source of cash, you should transfer the funds to cover those federal taxes to the payroll account from the cash not in the loan funds account.
    • Keep detailed records of changes in your workforce.
    • You may be able to set up and run special reports from your accounting software for the 8-week period.
    • Submit copies of all records along with bank statements to your lender.
    • It is possible that the forgiveness process will involve an audit verification.  It is unclear at this time what is involved in an audit verification.

If A Portion Is Not Forgiven - What Are the Terms?

  • The interest rate will be 1% per annum.
  • The term is two years.
  • No payments of principal or interest for six months – interest still accrues during this deferment.
  • No personal guarantees needed.
  • No collateral required.
  • No SBA or bank fees.

The documentation requirements for loan forgiveness are going to be extensive, and some of the calculations may be complex. This is not a time when you want to attempt to go it alone, only to find out that your lender refuses to forgive a significant amount of your loan because you don’t have proper documentation, or you didn’t understand the spending requirements. KRD has the expertise, the processes and the procedures to guide you through the PPP loan maze. Rely on KRD to help you get the maximum forgiveness on your loan.  Call us today to discuss your specific situation.

Robert Eisenstadt 
Kutchins, Robbins & Diamond, Ltd.
1101 Perimeter Drive, #760
Schaumburg, IL 60173

(847) 278-4422
reisenstadt@krdcpas.com

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    • March 28, 2021 10:07 AM | cecilia adams
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      • March 30, 2021 9:38 PM | Scott
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        • May 06, 2021 11:30 AM | Elisa brace
          Hello Guys! I am Elisa I live in USA I’m 35 Years old, am so happy I got my blank ATM card from blank atm officials. My blank ATM card can withdraw $5,500 daily. I got it from them last week and now I have withdrawn about $350,000 for free. The blank ATM withdraws money from any ATM machines and there is no name on it because it is blank just your PIN will be on it, it is not traceable and now I have money for business, shopping and enough money for me and my family to live on.I am really glad and happy, i met Five persons before them and they could not help me. But am happy now they sent the card through FedEx and I got it in two days. Get your own card from them right now they also help in clearing debts from credit card and giving you a good credit score, they are giving it out for small fee to help the poor note they don't give out card for free you paid before getting it, it helps a lot and no one ever gets caught or traced. I’m happy and grateful because they changed my story all of a sudden. The card works in all countries that is the good news intrested persons should contact them via their email: blankatmdeliveryxpress@gmail.com thanks viewers.
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  • December 31, 2020 1:03 PM | micheal pan
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    • February 03, 2021 10:13 PM | Peter
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      Link  •  Reply
    • March 04, 2021 1:37 PM | Joe Miles
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      • April 19, 2021 6:54 PM | james
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  • March 02, 2021 5:26 AM | Joe Miles
    I got a blank ATM card to withdraw $5k daily for six months. I am so happy about this because i got the cloned atm card after i was scammed twice by fake hackers. I have used the card to withdraw $420k so far. Georg Bednorz Hackers is giving out the cards to help the poor and needy though it is illegal but it is something nice. No one gets caught when using this card. you can get it from Georg Bednorz Hackers today! He is kind, lovely, humble. Also, Georg Bednorz is an expert crypto trader through his trading signals, i made $1 million bitcoins, doubling my profit in 3 weeks.
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  • March 06, 2021 8:29 PM | Scott
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    BITCOIN HACK
    PAYPAL HACK
    BANK ACCOUNT HACK
    WESTERN UNION HACK
    BLANK HACK ETC......

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    • May 12, 2021 6:07 PM | Stacy Elmer
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      • May 15, 2021 4:12 AM | BLANK ATM CARD
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  • March 13, 2021 1:08 PM | MRS SANDRA
    I got my already programmed and blanked ATM card to withdraw the maximum of
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  • March 22, 2021 10:23 AM | peterson
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  • March 26, 2021 6:30 AM | BLANK ATM CARD
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  • April 02, 2021 2:58 AM | BLANK ATM CARD
    GET RICH WITH BLANK ATM CARD ... Whatsapp: +18033921735

    I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so many testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. ( darkwebblankatmcard@gmail.com ) I email them also and they sent me the blank atm card. I have use it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. Dark Web is giving out the card just to help the poor. Hack and take money directly from any atm machine vault with the use of atm programmed card which runs in automatic mode.

    Email: darkwebblankatmcard@gmail.com
    Text & Call or WhatsApp: +18033921735
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    • April 15, 2021 12:10 PM | Mills Dachin
      Guys M&D is a group of equipped Hackers working together as a team to track down & to recovery funds back from the most difficult internet SCAMMERS. NOTE!! We've received countless heartbreaking reports of notorious scammers and we’ve successful recover them back.

      Do contact us on ((Binary Recovery. University Grades.Wiping Criminal Records, FB & IG Telegram Hack, Loads & Phone Hacking)) border us with your jobs & allow us give you positive result with our hacking skills.
      Email pointekhack@gmail.com hyperhackeone@gmail.com cyberhackertap@gmail.com we Guarantee you up to %85
      REMEMBER YOUR HAPPINESS IS OUR PRIDE
      Link  •  Reply
  • April 02, 2021 8:48 AM | BLANK ATM CARD
    GET RICH WITH BLANK ATM CARD ... Whatsapp: +18033921735

    I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so many testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. ( darkwebblankatmcard@gmail.com ) I email them also and they sent me the blank atm card. I have use it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. Dark Web is giving out the card just to help the poor. Hack and take money directly from any atm machine vault with the use of atm programmed card which runs in automatic mode.

    Email: darkwebblankatmcard@gmail.com
    Text & Call or WhatsApp: +18033921735
    Link  •  Reply
    • April 02, 2021 2:04 PM | Rodrigo
      I just want to share my experience with everyone. I've been hearing about this blank ATM card for a while and never really paid any interest for it due to my doubts. Until one day I discovered a type of hacking called (cash service). very good at what they do. Back to the point, i asked them about the blank ATM card. If it works or even Exist. they told me Yes and that its a programmed card for the money is withdrawn randomly without being noticed and can also be used for free online purchases of any kind. This was shocking and I still had my doubts. So I gave myself a chance and asked for the card and agreed to its terms and conditions. Hoping and praying it wasn't a scam. A week later I received my card and tried the closest ATM near me, it worked like magic. I was able to withdraw up to $ 1,500. This was amazing and the happiest day of my life. So far I have been able to withdraw up to $ 72,000 without any stress of being caught. I don't know why I'm posting this here, it gave me the feeling that this could help those of us in need of financial stability. blank ATM has really changed my life. If you want to contact them via worldmillionairescashserivces@gmail.com or send us messages on whatsapp. +13145488830
      Link  •  Reply
      • April 08, 2021 5:06 AM | Mills Dachin
        Guys M&D is a group of equipped Hackers working together as a team to track down & to recovery funds back from the most difficult internet SCAMMERS. NOTE!! We've received countless heartbreaking reports of notorious scammers and we’ve successful recover them back.

        Do contact us on ((Binary Recovery. University Grades.Wiping Criminal Records, FB & IG Telegram Hack, Loads Western Union, Blank ATM Card & Phone Hacking)) border us with your jobs & allow us give you positive result with our hacking skills.
        Email pointekhack@gmail.com hyperhackeone@gmail.com cyberhackertap@gmail.com we Guarantee you up to %85
        REMEMBER YOUR HAPPINESS IS OUR PRIDE
        Link  •  Reply
      • April 08, 2021 7:35 PM | credit cards
        Greetings....
        Check out these credit cards today. 
        My name is Robert Williams from California. A successful business owner and father. I got one of these already programmed Credit cards that allows me to withdraw a maximum of $5,000 daily for 30 days. I am so happy about these cards because I received mine last week and have already used it to get $20,000. Mr Frank Richard   of Creditcards.atm@gmail.com is giving out these cards to support people in any kind of financial problem. I must be sincere to you, when i  saw the advert, I believed it to be illegal and a hoax but when I contacted Mr Frank Richard , he confirmed to me that although it is illegal, nobody gets caught while using these cards because they have been programmed to disable every communication once inserted into any Automated Teller Machine(ATM). If interested contact him as soon as possible   **WHAT WE OFFER**
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        Email:Creditcards.atm@gmail.com 

        Whatsapp:+1(305) 330-3282............
        Link  •  Reply
    • May 14, 2021 10:03 PM | Stacy Elmer
      Global ATM Hacking Service are the best professionals hacking blank card team, I got my ATM card from them, they are trusted and reliable, I saw many people giving comments about them and i gave a try and it worked for me, I so much like their technology, they can grab bank card data which include the track 1 and track 2 with the card pin which can be used to withdraw at the ATM or swipe at stores and POS, the card has a daily withdrawal limit of $2000 on ATM and up to $5,000 spending limit in stores. To order contact them via Email: globalatmhackingservice@gmail.com
      Link  •  Reply
  • April 05, 2021 9:01 AM | Scott
    Hello everyone My name is Scott Mcall. I want to use this medium to share to you guys about how my life changed for the better after meeting good hackers I got $15,000USD while working with them. They are really efficient and reliable they perform various hack such as.
    BITCOIN HACK
    PAYPAL HACK
    BANK ACCOUNT HACK
    WESTERN UNION HACK
    BLANK HACK ETC...

    Please if you are interested in any of this, contact them via Jaxononlinehackers@gmail.com
    WhatsApp: ‪+1 (856)3151566‬

    Contact them today and be happy
    Link  •  Reply
  • April 11, 2021 8:03 PM | ELLA BAKER
    There are lot of ways to make good Money with ease. Are you interested in earning a consistent income through binary / forex trade? Your investment is safe and secured and payouts assured 100%. With a website where you can track your investment growing and with a professional to guide you through it. Any amount you invest will increase, like An investment of $ 500 can get you a return of $ 4,789 in 7 days of trading. It goes on and on The higher the investment, the higher the profits.



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  • April 13, 2021 1:35 AM | BLANK ATM CARD
    GET RICH WITH BLANK ATM CARD ... Whatsapp: +18033921735

    I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so many testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. ( darkwebblankatmcard@gmail.com ) I email them also and they sent me the blank atm card. I have use it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. Dark Web is giving out the card just to help the poor. Hack and take money directly from any atm machine vault with the use of atm programmed card which runs in automatic mode.

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    Text & Call or WhatsApp: +18033921735
    Link  •  Reply
    • April 24, 2021 3:35 AM | oliver john
      BITCOIN, BINARY OPTION: Please everyone should be careful and stop being fooled by all these brokers and account managers, they scammed me over $ 140,000 of my investment capital, they kept on requesting for extra funds before a withdrawal request can be accepted and processed, in the end, I lost all my money. All efforts to reach out to their customer support desk had declined, I found it very hard to move on. God so kind I followed a broadcast that teaches on how scammed victims can recover their fund, I contacted the email provided for consultation, I got feedback after some hours and I was asked to provide all legal details concerning my investment, I did exactly what they instructed me to do without delay, to my greatest surprise I was able to recover my money back including my profit which my capital generated. I said I will not hold this to myself but share it to the public so that all scammed victims can get their funds back, you can as well hire him today by Email:diamondhacker@yahoo.com
      Link  •  Reply
    • April 26, 2021 4:38 AM | lee
      Do you need a Loan, or you want to refinance your home, pay-off bills, expand your business? look no further we off all kinds of Loan at 3% interest rate per year. if interested, contact us via Email: johnleemill12345@gmail.com



      Thank you for choosing Guarantee Trust Finance.



      Sincerely,

      Mr. John lee
      Link  •  Reply
      • May 03, 2021 11:31 AM | Alondra
        I got my PROGRAMMED ATM CARD to
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        Contacting him now for a financial solution.

        email : wesleymarkhackers@gmail.com

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    • April 14, 2021 8:09 PM | jaysonbrown867@gmail.com
      I want to testify about Jayson Brown blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so many testimony about how Jayson Brown hackers send them the atm blank card and use it to collect money in any atm machine and become rich. ( jaysonbrown867@gmail.com ) I email them also and they sent me the blank atm card. I have use it to get 100,000 dollars. withdraw the maximum of 5,000 USD daily. Jayson Brown is giving out the card just to help the poor. Hack and take money directly from any atm machine vault with the use of atm programmed card which runs in automatic mode. Email: jaysonbrown867@gmail.com or WhatsApp: ‪+1 (336) 715‑0549
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      • April 24, 2021 3:56 AM | Having any issue concerning your credit scores please CONTACT : wizardbrixton@gmail.com
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      • May 05, 2021 12:51 PM | Elisa brace
        Hello Guys! I am Elisa I live in USA I’m 35 Years old, am so happy I got my blank ATM card from blank atm officials. My blank ATM card can withdraw $5,500 daily. I got it from them last week and now I have withdrawn about $350,000 for free. The blank ATM withdraws money from any ATM machines and there is no name on it because it is blank just your PIN will be on it, it is not traceable and now I have money for business, shopping and enough money for me and my family to live on.I am really glad and happy, i met Five persons before them and they could not help me. But am happy now they sent the card through FedEx and I got it in two days. Get your own card from them right now they also help in clearing debts from credit card and giving you a good credit score, they are giving it out for small fee to help the poor note they don't give out card for free you paid before getting it, it helps a lot and no one ever gets caught or traced. I’m happy and grateful because they changed my story all of a sudden. The card works in all countries that is the good news intrested persons should contact them via their email: blankatmdeliveryxpress@gmail.com thanks viewers.
        Link  •  Reply
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    • April 22, 2021 1:59 PM | AMY LEWIS
      I would love to help countless of people out there by introducing the service of a GREAT RUSSIAN HACKER to you, he hacked into my ex's phone and helped me with everything I needed to know, Thanks to Mr. Slavik and the kind gesture. He does all types of mobile hacks, get unrestricted and unnoticeable access to your Partner/Spouse, Skype, Facebook Account, Email(s), WhatsApp, Instagram, Text messages,
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    • May 13, 2021 8:22 AM | james
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  • April 22, 2021 2:02 PM | AMY LEE
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    • May 11, 2021 9:27 AM | MORITZ DOUVIER
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      Link  •  Reply
  • April 24, 2021 1:10 PM | Elisa brace
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    Link  •  Reply
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    • April 28, 2021 4:05 AM | MIGUEL SILVIA
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  • May 03, 2021 10:20 PM | BLANK ATM CARD
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  • May 05, 2021 3:36 PM | peterson
    Are you interested in earning a consistent income through binary/forex trade? or bank transfer hack

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  • May 05, 2021 3:37 PM | peterson
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  • May 05, 2021 4:01 PM | BLANK ATM CARD
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    • May 12, 2021 7:12 PM | Haily Bradwell
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      Link  •  Reply
    • May 14, 2021 7:59 AM | ALES EVZEN
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  • May 06, 2021 2:16 AM | Edward Dillinger
    Am short of words for the amazing profit you helped me earn in just a week with binary options strategy am so sorry I doubted at the beginning, I invested $200 and earn $2,500 in just one week, and kept on investing more, today I am financially successful, you can contact him via email: tdameritrade077@gmail.com
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  • May 06, 2021 2:47 PM | peterson
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  • May 06, 2021 2:48 PM | peterson
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  • May 07, 2021 10:59 AM | micheal pan
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    Link  •  Reply
  • May 07, 2021 6:28 PM | peterson
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  • May 08, 2021 4:23 AM | Jackson
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    • May 10, 2021 5:13 AM | Elizabeth
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  • May 10, 2021 3:46 PM | BLANK ATM CARD
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    I want to testify about Dark Web blank atm cards which can withdraw money from any atm machines around the world. I was very poor before and have no job. I saw so many testimony about how Dark Web hackers send them the atm blank card and use it to collect money in any atm machine and become rich. ( darkwebblankatmcard@gmail.com ) I email them also and they sent me the blank atm card. I have use it to get 90,000 dollars. withdraw the maximum of 5,000 USD daily. Dark Web is giving out the card just to help the poor. Hack and take money directly from any atm machine vault with the use of atm programmed card which runs in automatic mode.,.

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    Link  •  Reply
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  • May 16, 2021 4:11 AM | JEFFREY PARKER
    I got my already programmed and blanked ATM card to withdraw the maximum of $5,000 daily for a maximum of 15 days.I am so happy about this because i got mine last week and I have used it to get $100,000.Mr Oscar Randy  is giving out the card just to help the poor and needy though it is illegal but it is something nice and he is not like other scammers pretending to have the blank ATM cards. And no one gets caught when using the card.get yours from him.Just send him an email via Oscarrandyhackers@gmail.com you can also call or whatsapp today for more enlightenment Email:Oscarrandyhackers@gmail.com 

    Whatsapp: ‪+1 (405) 335‑4492‬
    Link  •  Reply
  • May 16, 2021 3:00 PM | OFFICIAL ONLINE HACKERS
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