The Paycheck Protection Program was meant to be a short-term boost to help sustain businesses and workers through the immediate uncertainty of the coronavirus crisis. But the pandemic shows no signs of ending soon, and midsize law firm leaders are seeking to stabilize and plan for what comes next. Mary K Young observes that revenues for most firms appear to be down 8% to 10% compared with expectations—a substantial drop-off, but not quite as drastic as some of the most distressing projections being tossed about this spring. She suggests that PPP loans should be considered simply as one component of a firm’s annual revenue for 2020. According to Young, building a manageable budget is no easy task with so many open questions swirling around the economy, but the approach is simple: hope for the best, plan for the worst.