In the early days of the pandemic, Congress acted quickly to provide a financial backstop for businesses in the form of the Paycheck Protection Program. Months later, some of the impacts of the PPP program are being felt in unexpected ways, such as during merger-and-acquisition transactions. Corporate attorneys Wes Rene and Tyler O’Reilly recently spoke to the Rochester Business Journal about how COVID has turned M&A and other aspects of financial transactions on their heads.