DECODING THE NEW SBA SOP By B:Side The SBA’s new SOP 50 10 8.1 took effect October 1, 2026, bringing a number of changes for SBA 504 and 7(a) lenders to incorporate into their underwriting and closing processes. Some updates are straightforward, while others affect financial analysis, change-of-ownership underwriting, documentation and eligibility. There are also changes that create new opportunities, particularly around energy projects and multiple SBA 504 financings. 16
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