https://m.me/clifford.hackett

The original CARES Act, which was signed into law on March 27, 2020, created the Paycheck Protection Program (PPP). The PPP provided forgivable SBA loans designed to provide a direct incentive for small businesses to keep their workers on the payroll.

Since its inception the SBA has been updating its FAQs and providing updates on the program. Here, we endeavor to answer the most frequently asked questions about the “loan forgiveness” aspect of PPP

1) How can I use the money so that the loan will be forgiven?

The amount of principal that may be forgiven is equal to the sum of expenses-paid and incurred during the 8-week period starting from the date the loan was funded-for payroll costs, and existing (as of Feb. 15, 2020) interest payments on mortgages, rent payments, leases, and utility service agreements. Non-payroll expenses eligible for forgiveness have to be under contracts, mortgages, and leases in effect as of February 15, 2020. Payroll costs include employee gross salaries, hourly wages and cash tips, paid sick or medical leave (up to an annual aggregate amount of $100,000 per employee), plus employer retirement contributions, group health insurance premiums, and state and local payroll taxes imposed on compensation. See Appendix A for the allowable and forgivable guidelines for payroll and non-payroll costs.

2) When is the loan forgiven?

The loan is eligible for forgiveness after the end of the 8-week period from loan funding. Borrowers should work with lenders to verify covered expenses and the proper amount of forgiveness. The lender must make a decision on the forgiveness of the loan within 60 days. It is anticipated that the SBA will be issuing its version of a “Loan Forgiveness Application” that will be submitted to the lending institutions, along with substantiation documentation as required by the lender.

3) How much of my loan will be forgiven?

The purpose of the Paycheck Protection Program is to help you retain your employees, at their current base pay. If you keep all your employees, the entirety of the loan may be forgiven. If you lay off, or have laid off and don’t re-hire employees, the forgiveness will be reduced by the percent decrease in the number of employees. If your total payroll expenses on workers making less than $100,000 annually decreases by more than 25 percent, loan forgiveness will be reduced by the same amount.

4) What amounts are eligible forgiveness for self-employed individuals:

The following amounts are eligible for forgiveness for self-employed individuals:

Payroll costs including salary, wages, and tips, up to $100,000 of annualized pay per employee (for eight weeks, a maximum of $15,385 per individual), as well as covered benefits for employees (but not owners), including health care expenses, retirement contributions, and state taxes imposed on employee payroll paid by the employer (such as unemployment insurance premiums),
Owner compensation replacement calculated based on 2019 net profit from Form 1040 Schedule C line 31,
Payments of interest on mortgage obligations,
Rent payments on lease agreements, and
Utility payments
5) What is the difference between an “allowable use” and “forgivable amount” of payroll and non-payroll costs?

Per SBA guidance, at least 75% of PPP Loan proceeds must be used towards qualifying payroll costs and up to 25% of PPP Loan proceeds can be used towards qualifying non-payroll costs. Loan forgiveness, which is similar yet separate, follows similar guidelines in that the maximum amount available for loan forgiveness is reached when, during the 8-week post loan funding period, at least 75% of loan proceeds are spent on payroll costs and up to 25% of loan proceeds are spent on non-payroll costs. SBA guidance does allow for partial forgiveness, if payroll costs incurred during the 8-week covered period are less than 75% of total PPP Loan proceeds, but no more than 25% of the forgivable amount can be allocated to the non-payroll costs. See Appendix A for the allowable and forgivable guidelines for payroll and non-payroll costs.

6) Can I pay back-pay to my employees with the PPP Loan proceeds if I cut their pay before I received my PPP Loan?

Forgivable payroll costs must be incurred during the 8-week covered period. You can use the PPP loan funds to pay back-pay since they are an allowable use of PPP loan proceeds – but they may not be forgiven.

7) Can I pay bonuses or raises during the 8-week covered period to maximize my payroll costs?

We are still waiting on additional SBA guidance to clarify this area. However, it is our understanding right now that bonuses and raises may qualify as wages and/or similar compensation capped at $15,385 per employee during the 8-week covered period. Bonuses may have to be pro-rated over the 8-week period since they may be based on annual performance.

8) Can I prepay my payroll and/or non-payroll costs during the 8-week covered period?

No, you cannot prepay eligible costs if they will not be incurred during the 8-week covered period. To be eligible for forgiveness, all eligible costs must be incurred during the 8-week covered period.

9) What qualifies as payment of employer’s portion of retirement benefits?

Based on our interpretation, payments made to an employer sponsored retirement plan are eligible for forgiveness, limited to the amounts that are incurred during the 8-week covered period. This also applies to profit-sharing plans that are normally paid in a year after the amounts have been incurred. Until further guidance is provided, we recommend that the cash funding to those plans be made before a loan forgiveness application is submitted to your lender.

10) What if my pay period for the time incurred within the 8-week covered period falls outside of the 8-week covered period?

We are still waiting on further guidance on this point, but if your pay cycle is after the 8-week period it is our understanding that the amounts paid for the payroll costs incurred during the 8-week covered period will be eligible for loan forgiveness.

11) Can you hire additional employees during the 8-week covered period?

Yes, you can hire additional employees during the 8-week covered period and any eligible payroll costs associated with them are eligible for forgiveness.

12) Must PPP loan proceeds be spent within the 8 weeks after receiving the funds?

No, PPP loan proceeds can be spent outside of the 8-week covered period, but only on the eligible uses. But, to be eligible for forgiveness, the proceeds must be spent on forgivable expenses within the first 8 weeks immediately after receiving the PPP loan funding.

13) Are you allowed to pay an employee more than a $100,000 annual salary, prorated over the covered period?

Yes, you can pay an individual more than an annual salary of $100,000 but, only $15,385 incurred during the covered period will be eligible for forgiveness.

14) Can you pay independent contractors with PPP loan proceeds and qualify for forgiveness?

No, independent contractors are not employees and therefore do not qualify under the eligible uses or for forgiveness. Independent contractors should apply for their own PPP loan based on their net earnings from self-employment.

15) What items can be included in the 25% of non-payroll forgivable cost category?

Eligible Forgivable Non-Payroll Costs include the following: 1) Mortgage Interest, 2) Rent on Lease, and 3) Utilities.

16) What is included in “utility payments”?

Utility Payments include the following: 1) water & sewer, 2) electricity, 3) telephone (including cell phone), 4) internet, 5) gas, and 6) transportation.

17) Does vehicle gasoline qualify as transportation under “utility payments”?

The CARES Act allows for transportation costs. The only SBA guidance we have as of now on this point is for self-employed individuals. This guidance states that gas used for driving a business vehicle is a forgivable use of PPP loan proceeds. This suggests gas expenses and expenses from the standard mileage allowance may be permitted, but we need more definitive guidance.

18) Are car or equipment lease amounts eligible for forgiveness?

According to the CARES Act, only rent under a “covered rent obligation” is eligible for forgiveness. A covered rent obligation means rent obligated under a leasing agreement in force before Feb 15, 2020. This suggests that payments on a car or equipment lease may be permitted, but we need more definitive guidance. Clearly, without a pre-02/15/2020 “lease” in effect, the rent attributable to any lease will not qualify for forgiveness.

19) Do rent payments made to an affiliated/related party pursuant to a lease in place at 2/15/2020 qualify for forgiveness?

Yes. Current guidance does not exclude such rent payments from being eligible for forgiveness, subject to the 25% forgiveness limitation for non-payroll costs.

20) Will a borrower’s PPP loan forgiveness amount be reduced if the borrower laid off an employee, offered to rehire the same employee, but the employee declined the offer?

No, if the borrower offered to rehire a previously laid off employee and the employee declined, then that employee does not have to be included in the loan forgiveness reduction calculation. To qualify for this exception, the borrower must have made a good faith written offer of rehire and the rejection of that offer must be documented by the borrower. Employees and employers should be aware that employees who reject offers of re-employment may forfeit eligibility for continued unemployment compensation.

21) What happens if I have PPP loan proceeds left over after the 8 weeks?

Only the amount spent on allowed payroll and non-payroll costs in the 8 week covered period is forgivable. Based on SBA guidance, it is our understanding that any amount not spent in the 8 weeks will turn into an 18-month term loan carrying a 1% interest rate, and may be spent on any of the eligible uses.

22) Are permissible expenses paid from PPP loan proceeds that are forgiven deductible on my tax return?

No, IRS Notice 2020-32 issued on April 30, 2020, precludes the tax deductibility of expenses funded by PPP loan proceeds that were forgiven. However, certain members of Congress have expressed opposing views on this matter.

23) Am I responsible for interest on the forgiven loan amount?

No, if any part of the PPP loan principal is forgiven, the borrower will not be responsible for the pro-rata interest on the forgiven amount.

24) What are the interest rate and terms for the PPP loan amount that is not forgiven?

PPP Loans carry a 2 year term with a 1.0% interest rate. Loan payments will be deferred for the first six months from loan origination; however interest will accrue during those first six months. In addition, you will not have to pay any fees on the loan, and collateral requirements and personal guarantees are waived. The unforgiven accrued interest and loan amount, along with current interest, will be payable in 18 monthly payments.

25) What documents do borrowers need to submit for loan forgiveness?

You will need to verify the number of full-time equivalent employees on payroll, as well as pay rates prior to, and after, the PPP loan period. We anticipate the following documentation will need to be provided to your lender:

Payroll tax filings reported to the IRS, state payroll tax filings, and payroll processing records,
Invoices and payment records verifying mortgage interest, lease, and utility payments,
Certification that documentation is true and correct, and that the amount considered for forgiveness was used appropriately under Paycheck Protection Program guidelines, and
Other documentation as deemed necessary by the SBA and/or lender
26) What happens if PPP loan funds are misused?

If you use PPP loan funds for unauthorized purposes, SBA will direct you to repay those amounts immediately. If you knowingly use the funds for unauthorized purposes, you may be subject to additional liability such as charges for fraud. If one of your shareholders, members, or partners uses PPP funds for unauthorized purposes, SBA will have recourse against the shareholder, member, or partner for the unauthorized use.

(NOTE: We expect the SBA to issue additional guidance related to the PPP Loan forgiveness process and the amounts eligible for forgiveness. MBAF will issue another updated FAQ when that or other information becomes available. The answers above are based on the current guidance available and MBAF’s interpretations thereof, and are subject to change upon any new guidance issued.)

How MBAF Can Help

We continue to assist clients with understanding the PPP Loan forgiveness rules when applying for PPP Loans. We have developed a methodology to assist our clients in estimating their loan forgiveness amount. In addition, we will be paying very close attention to developments surrounding the impact of the coronavirus, and we will keep you aware of any other taxation or financial relief that will be offered by the government that could help you or your business with the current crisis.

Understanding all of the financial and tax impacts of the coronavirus outbreak can be complex. If you would like to benefit from our expertise in these areas, or if you have further questions on this Advisory, do not hesitate to contact our Tax and Accounting Specialists, or call us at 1-866-367-5007

Appendix A: Payroll & Non-Payroll Costs – Allowable vs Forgivable

PPP loan proceeds can be used to cover the following “Allowable” expenses and the corresponding “Forgivable” expenses during the 8-week period starting from the date the loan was funded. Non-payroll expenses eligible for forgiveness have to be under contracts, mortgages, and leases in effect as of February 15, 2020.

Expense Category – Payroll Costs
Allowable

Forgivable

Salary, wages, tips, paid leave, and commissions less than $100k annually

YES

YES

Salary, wages, tips, paid leave, and commissions more than $100k annually

NO

NO

Bonuses*

YES

YES

Payments made to independent contractors

NO

NO

Compensation paid to non-US employees

NO

NO

Vacation, parental, family, medical, and sick leave not credited under Families First Coronavirus Response Act (“FFCRA”)

YES

YES

Group health care benefits paid by employer

YES

YES

Group health care benefits paid by self-employed or partnership

NO

NO

Workers compensation premiums

NO

NO

Retirement 401(k) employer match

YES

YES

Defined-benefit plan employer contribution

YES

YES

Defined-contribution plan employer contribution

YES

YES

Contribution to a SEP/KEOGH paid by self-employed or partnership

NO

NO

Federal unemployment tax

NO

NO

Employer-paid federal employment taxes (i.e., SS and Medicare)

NO

NO

Employer-paid state disability insurance (in applicable states)

YES

YES

State unemployment insurance

YES

YES

Expense Category – Non Payroll Costs

Allowable

Forgivable

Mortgage interest payments

YES

YES

Rent payments

YES

YES

Utility payments

YES

YES

Interest payments other debt obligations

YES

NO

Electricity

YES

YES

Gas

YES

YES

Water

YES

YES

Internet

YES

YES

Telephone

YES

YES

Transportation*

YES

YES

Equipment lease*

YES

YES

Cell phone

YES

YES

Cloud Computing

NO

NO

IT Expenses

NO

NO

*Needs further guidance from the SBA.

Related Advisories
Paycheck Protection Program (PPP) Extension Signed Into Law, and Borrower Information Released on NFPs by SBA
FFIEC Issues Joint Statement on LIBOR Replacement Rates
Paycheck Protection Program (PPP) Extension Signed Into Law, and Borrower Information Released by SBA

ADVISORIESNEWSNEWSLETTERSRESOURCESCAREERSCONTACTLINKEDINFACEBOOKTWITTER
EMPLOYEE LOGIN CLIENT PORTAL ONLINE PAYMENT PRIVACY POLICY PRIVACY SHIELD

MiamiCoral GablesNew YorkBaltimoreBoca RatonBoulderFort LauderdaleLas VegasNaplesOrlandoPalm BeachValhallaIndia
1 (866) 367-5007

© 2020 MBAF All Rights Reserved

MBAF Certified Public Accountants LLP is a member of the global network of Baker Tilly International ltd., the members of which are separate and independent legal entities.
This website uses Cookies to provide you with a more responsive and personalized service. By using this website, you accept our Cookie Policy.

ACCEPT AND CLOSE
CONTACT
For all inquiries, please complete the form below and the appropriate professional will contact you back shortly.

FIRST NAME *

LAST NAME *

COMPANY/ORGANIZATION *

JOB TITLE *

PHONE *

QUESTIONS OR COMMENTS *

INDUSTRY *

Select…
EMAIL *

SUBMIT
LOCATIONS / SUBSCRIBE

Check out We Belong To Each Other by Garth Brooks on Amazon Music
https://music.amazon.com/albums/B08C4C2XHX?trackAsin=B08C44KP4V&ref=dm_sh_4SIOWwuLzOSUnwVW4bFLdhGts

Low voltage solar cells are ideal for OEM, project development, hobbyists and school or university projects. There are rigid and flexible mini solar cells ranging from 0.5V to 15V, from Powerfilm and Inprosolar (we are distributors for both). The lowest voltages tend to be small rigid cells, ranging from 0.5V to 1.5V.

+1 2485798051

— Top Menu —
Sunday, July 12, 2020 7:14:26 AM

Search News

— Main Menu —

Rota resident brought to PIC
By Justine Nauta | Posted on Jun 16 2020
Tag: Guam, PIC
Share
A man who arrived on Rota by boat from Guam was quarantined at his home for 14 days before he was brought to the quarantine site at the Pacific Islands Club Saipan in San Antonio by a Department of Public Safety boat last June 14.

According to a source, the male individual was allowed by DPS and the Commonwealth Healthcare Corp. on Rota to enter Rota’s borders and to self-quarantine at home, with a police car parked outside to ensure that he doesn’t leave his house. The individual was in quarantine at his home for 14 days before being brought to PIC for another bout of quarantine. He will reportedly have to pay for his way back to Rota after his quarantine period is over.

According to Warren Villagomez, chairman of the Governor’s COVID-19 Task Force, they ensured that the first responders who went to Rota to bring the man to PIC for quarantine would not be exposed to any unnecessary risks.

“There was no other choice but to safeguard and minimize the risk of any exposure on Rota of travelers coming from Guam,” said Villagomez. “That decision was made to [have him] be transported to Saipan for quarantine as well as monitoring.”

Additionally, Villagomez said that any travel through Star Marianas Airlines or any charter coming from Guam and going to Rota is not permitted at this time.

“That’s the purpose of the transfer yesterday and it was a Boating Safety transfer and it was successful,” said Villagomez.

He stated that this wasn’t an exception. Additionally, DPS was successful in bringing in the individual since the waters weren’t so rough when they got him.

“It was a judgment call determination. …What we want to do is minimize the risk of COVID-19,” said Villagomez.

The individual is now being monitored, processed, and is going through all the protocols that any travelers who enter the CNMI go through.

COVID-19 in Guam

According to the Joint Information Center in Guam, the COVID-19 test results are reported from multiple labs at different times of the day. Cumulative test results will be provided once all tests are finalized.
To date, Guam has 185 confirmed cases, with five deaths, 169 released from isolation, and 11 active cases.

Justine Nauta
Justine Nauta is Saipan Tribune’s community and health reporter and has covered a wide range of news beats, including the Northern Marianas College and Commonwealth Health Care Corp. She’s currently pursuing a bachelor’s degree in Rehabilitation and Human Services at NMC.
Previous Story
NMI moves to Level Blue
Next Story
Will tourists come on July 15?
Related Posts

2 passengers fail to show up for scheduled COVID-19 test

Kensington reopens, not PIC yet

Returning resident tests positive

3 in quarantine, last active case for release

Disclaimer: Comments are moderated. They will not appear immediately or even on the same day. Comments should be related to the topic. Off-topic comments would be deleted. Profanities are not allowed. Comments that are potentially libelous, inflammatory, or slanderous would be deleted.
TODAY’S FRONT PAGE

TAGA PLUS

ERRATUM

RECENT NEWS
2 passengers fail to show up for scheduled COVID-19 test
PSS to ‘un-furlough’ teachers
Encabo’s swimwear found
Search for Encabo continues
Returning resident tests positive
No regular international flights from Asia ’til Sept.
COMMUNITY
Community Briefs – July 3, 2020
COMMUNITY BRIEFS – June 19, 2020
COMMUNITY BRIEFS – JUNE 18, 2020
LIFE AND STYLE
A book on culture, tradition and over 100 Chamoru recipes
PSS seminar aims to make libraries future-ready
‘Da Lounge Bar’ to host wine tasting nights in Aug.
ENVIRONMENT
Schmidt Ocean Institute maps 1M square km of seafloor
Saipan Lions Club gives MHS 12 garbage bins
Triple J takes part in Int’l Coastal Cleanup
CAMPUS LIFE
MCS Q1 HONOREES
NMC to host another free info session
New faces, new school year at Mount Carmel
BIBA MARIANAS!
Rising star Elvis Han visits Marianas
MVA woos MICE travel at Beijing workshop
Guam governor joins GVB delegation to woo Japan
WEATHER FORECAST
Saipan Northern Mariana Islands
July 12, 2020, 7:15 AM

Partly sunny
28°C
real feel: 33°C
current pressure: 1010 mb
humidity: 82%
wind speed: 3 m/s E
wind gusts: 3 m/s
UV-Index: 0
sunrise: 5:54 AM
sunset: 6:52 PM
© 2020 AccuWeather, Inc.

ABOUT US

The Saipan Tribune gives its readers timely, accurate, balanced, and wide-ranging coverage of what is happening in the Northern Mariana Islands and around the globe.

Sitemap Policy

Copyright © 2020 Saipan Tribune
This site uses functional cookies and external scripts to improve your experience.

My settings
Accept

lobbying the government to consider the establishment of an ad hoc fund for the compensation of small businesses affected by the demonstrations. The establishment of such a fund would be an honourable gesture by the government which, after all, must take some responsibility for the large-scale public discontent that has been expressed so visibly in recent weeks, not to mention some of the poorly judged decisions that it made in its management

Who’s responsible for business losses – protesters or the government?
Rick Glofcheski says those contemplating suing protesters for loss of business should realise that such a claim would probably be futile and their energy would be better spent lobbying for a compensation fund
Topic | Occupy Central
Rick Glofcheski

Published: 4:34am, 13 Oct, 2014

Updated: 4:34am, 13 Oct, 2014

A travel firm is suing Occupy Central co-founder Benny Tai Yiu-ting for business losses suffered during the demonstrations. There may be others contemplating similar claims. As a matter of legal and social policy, business losses that are not intentionally caused and inflicted on a targeted victim are not protected by civil law. Such losses are expected to lie where they fall. This is part of the give-and-take of living in a free society that follows market principles, in which no one is guaranteed a profit. This must be so because there are so many factors that contribute to business success or failure. For this reason, it has long been established as a matter of law that there is no relationship of legal duty owed to business enterprises by members of the public, including those carrying out public demonstrations. By way of example, an airline pilots’ strike will surely result in losses to many businesses in the vicinity of the airport. Few would realistically expect that the pilots should be accountable to those businesses for any losses suffered. Industrial strikes are one of many features of a free market economy.
Advertisement

Advertisement
Moreover, where some businesses falter, others thrive in the same conditions. We would not expect McDonald’s, Watsons Water and 7-Eleven (not to mention the many unnamed manufacturers of umbrellas) to hand back the windfall they have apparently enjoyed during the recent demonstrations. There are other problems in any legal action for compensation. Some relate to causation. Who or what can be said to be the cause of such business losses? Let us consider some possibilities.
Is it the heads of the organisations or movements that have been most prominent at the protests? Can any one of them be said to have caused the arrival of people in large numbers to the protest sites? As a matter of common sense, and certainly as a matter of law, the answer is no.
SUBSCRIBE TO OPINION
Get updates direct to your inbox
SUBMIT
By registering for these newsletters you agree to our T&C and Privacy Policy
These people went of their own free will. In legal terms, their decision to participate in the protests would be viewed as a new intervening event, a break in any causation that might be attributed to the heads of those social movements. In fact, all of the thousands of participants would have to be treated as a collective in any attempt to characterise protesters as a cause of the obstructions. And then there are other possible causes. The decision of the government to close off the original protest site occupied by students at Tim Mei Avenue and the adjacent open spaces caused the large number of arrivals to be forced onto the nearby roads.

This produced serious congestion on Harcourt and Connaught roads. One can surmise that if the public spaces near Tim Mei had not been closed, the nearby streets might not have become the sites of large-scale encampments. At the moment tear gas was deployed on Harcourt Road on September 28, I witnessed the surge of people towards Queensway, taking some overflow from Harcourt Road, resulting in the obstruction of yet another artery. This suggests that the government may be a cause. And then there is the police. It is widely believed that the use of tear gas on unarmed protesters caused members of the Hong Kong public to come out in even larger numbers to obstruct the streets.

Like the government, the police department is a very identifiable and lawsuit-worthy entity, certainly more so than an amorphous group of protesters. And, like the government, it is sufficiently resourced to make good on any claims that might be made against it by businesses. And then there is the central government, which made the decision to immediately terminate group tours to Hong Kong. It can be assumed that this decision caused financial losses to a range of business enterprises. Shall the claimants sue Beijing as well? The reality is that the success or failure of a business depends on a multiplicity of factors, including, to name but a few, competition, political conditions, the general economic conditions, and management. Many of the major business enterprises in the occupied areas are understood to have had contingency plans in place in anticipation of this very moment and have been operating on an as-usual profit basis.

For these and other reasons, businesses detrimentally affected by the protests would be better advised not to throw away money in pursuit of a futile claim. Their efforts would be better directed at lobbying the government to consider the establishment of an ad hoc fund for the compensation of small businesses affected by the demonstrations. The establishment of such a fund would be an honourable gesture by the government which, after all, must take some responsibility for the large-scale public discontent that has been expressed so visibly in recent weeks, not to mention some of the poorly judged decisions that it made in its management of the demonstrations. Rick Glofcheski, editor-in-chief of the Hong Kong Law Journal, teaches tort law at the University of Hong Kong and is the author of Tort Law in Hong Kong

COMMENTS (24)
Rick Glofcheski
Occupy Central
Related Articles
As national security law looms, here’s what truly ails Hong Kong politics
28 Jun 2020
Joshua Wong, Nathan Law eye Legco polls by entering opposition primaries
19 Jun 2020
Ex-Hong Kong envoy chosen as new British ambassador to China
16 Jun 2020
Damaged Hong Kong can get back on track through peace and stability
12 Jun 2020
Occupy activist loses challenge of five-year election run ban post-jail terms
10 Jun 2020

National security law more proof that people’s voices are ignored
3 Jun 2020
National security law: how Hong Kong wore out Beijing’s patience
2 Jun 2020
Gerard McCoy: barrister who defended dissidents and murderers dead at 63
30 Apr 2020
Let voters decide if a candidate can stand for polls: jailed activist’s lawyer
28 Apr 2020
Ex-lawmaker spared jail over loudspeaker assaults on police officers at protest
24 Apr 2020

Why the eyes of the world are on Hong Kong’s ‘two systems’
22 Apr 2020
‘Wills in their pockets’: the desperation of Hong Kong protesters
17 Apr 2020
Basic Law is conflicting, confusing – and still the best bet for our future
10 Apr 2020
Society will judge police jailed over Occupy beating, says security minister
9 Apr 2020
Five policemen jailed for beating Occupy protester lose final appeal bid
7 Apr 2020

GOD-DES AND SHE
Lick It ( L Word) Lyrics
XGood Evening, Class
I would like to welcome you
To Pussy Eating 101
Pay close attention now

There’s rules and regulations to pleasin’ a girl
Goin’ downtown could really rock her world
But you gotta make sure that you know what you’re doin’
There’s a map down there that you gotta start learnin’

First, you gotta make sure you rehearse
Move ’round your tongue like your tryin’ to curse
‘Cause there’s nothin’ worse than a tongue that doesn’t work
Then your girl will be mad and youl feel like a jerk

Spread out her lips before you kiss
You wanna make sure that you find the clit
Lick a little bit then move it all around
Lick it all over ’til you hear her make a sound

Then you know that you found a good spot
Tease it and touch it, but not a lot
Put your mouth on top, you’re in control
You can make it happen – fast or slow

Lyrics continue below

FEATURED VIDEOLast.fm’s Top Pop Tracks
Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Don’t be bland – better act creative
Be on top of your game and be innovative
Experiment a bit and change it up
Lick a little lower then put it in her butt

Then you can place a finger inside
Make sure that it’s wet and easy to glide
If she’s really wet, and your finger slides,
Try to put another one inside

But you better still have your mouth on the clit
You know you’re doin’ good if her legs twitch
Then pick her up and set her on your face
Pick a large area to give her some space

She needs some room to place your mouth where she want it
And let her ride your face like she’s ’bout to cum on it
The key to a girl’s heart is goin’ down south
So come on everybody let her put it in your mouth!

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Let your mouth do the talkin’ and your tongue do the walkin’
Work on your cardio, there is no stoppin’
Get through the pain if your jaw locks
You gotta be a soldier and don’t stop

Lick her and finger her at the same time
Feel around the G-spot seek and you shall find
Rup on that spot, lick on top
You got to be coordinated, show her what you got

Once you got that down, put your other hand around
I have to be blunt and not profound
Put your wet pinky finger in her asshole
You’re in three different places – it’s time to go

Your pinky in her ass and your other in her hole
Your tongue move fast like a drum roll…
If your girl can’t come this way,
I guess she’s not ready, come back another day

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Lick it, better lick it right
Touch it, better touch it right
Kiss it, better kiss it right
Do that pussy right

Mickey Avalon
MY DICK LYRICS

[Verse 1: Mickey Avalon]
My dick cost a late night fee
Your dick got the HIV
My dick plays on the double feature screen
Your dick went straight to DVD

[Verse 2: Andre Legacy]
My dick bigger than a bridge
Your dick look like a little kid’s
My dick large like the Chargers, the whole team
Your shit look like you fourteen

[Verse 3: Dirt Nasty]
My dick locked in a cage, right
Your dick suffer from stage fright
My dick so hot, it’s stolen
Your dick look like Gary Coleman

[Verse 4: Mickey Avalon]
My dick pink and big
Your dick stinks like shit
My dick got a Caesar do
Your dick needs a tweezer, dude

[Verse 5: Andre Legacy]
My dick is like super size
Your dick look like two fries
My dick more mass than the Earth
Your dick half staff, it needs work

[Verse 6: Dirt Nasty]
My dick been there done that
Your dick sits there with dunce cap
My dick VIP
Your shit needs ID

[Chorus: Mickey Avalon, Dirt Nasty, & Andre Legacy]
It’s time that we let the world know
Dude, you gotta let your girl go
D.S. is the best in the business
P.S. we got dicks like Jesus
It’s time that we let the world know
Dude, you gotta let your girl go
D.S. is the best in the business
P.S. we got dicks like Jesus

[Verse 7: Mickey Avalon]
My dick need no introduction
Your dick don’t even function

[Verse 8: Andre Legacy]
My dick served a whole luncheon
Your dick, it look like a munchkin

[Verse 9: Dirt Nasty]
My dick size of a pumpkin
Your dick look like Macaulay Culkin

[Verse 10: Mickey Avalon]
My dick good, good loving
Your dick good for nothing

[Verse 11: Andre Legacy]
My dick bench pressed 350
Your dick couldn’t shoplift at Thrifty

[Verse 12: Dirt Nasty]
My dick pretty damn skippy
Your dick hungry as a hippie

[Verse 13: Mickey Avalon]
My dick don’t fit down the chimney
Your dick is like a kid from the Philippines

[Verse 14: Andre Legacy]
My dick is like an M16
Your dick broken vending machine

[Verse 15: Dirt Nasty]
My dick parts the seas
Your dick farts and queefs

[Verse 16: Mickey Avalon]
My dick rumble in the jungle
Your dick got touched by your uncle

[Verse 17: Andre Legacy]
My dick goes to yoga
Your dick fruit roll-up

[Verse 18: Dirt Nasty]
My dick grade-A beef
Your dick made a geek

[Verse 19: Mickey Avalon]
My dick sick and dangerous
Your dick quick and painless

[Verse 20: Andre Legacy]
My dick ’nuff said
Your dick loves Fred

[Chorus: Mickey Avalon, Dirt Nasty, & Andre Legacy]
It’s time that we let the world know
Dude, you gotta let your girl go
D.S. is the best in the business
P.S. we got dicks like Jesus
It’s time that we let the world know
Dude, you gotta let your girl go