Open forum- feedback welcome on the following questions:

Second Draw (PPP2) loans include a requirement for the applicant to evidence a 25% reduction in revenue, and the 2483-SD borrower application has the following definition: “Gross Receipts of a borrower must be aggregated with gross receipts of its affiliates.”
 
Below are a few questions in this regard. If possible in responses, it would also be great if there can be reference where in the Interim Final Rule or FAQs answers can be found:
 

1. What are some of the best practices for reviewing companies with multiple affiliates, i.e. are you requesting consolidating financial statements to avoid intercompany revenue?
2. If the entity applying for a PPP2 loan has a 25% reduction in a specific quarter of 2020 compared to 2019, would the applicant need to supply financial information for the same quarter for all affiliates? 
   
3. Is there guidance that states that if the aggregated gross receipts does not reach at least a 25% reduction, then the applicant and all affiliated businesses are ineligible for PPP2 loans?
4. Regarding #3 above, If aggregate gross receipts is at least 25%, does that mean the entity and all affiliated businesses (even if an affiliate on its own does not meet the standard) are eligible for PPP2 loans? 
5. Is it confirmed that for NAICS code 72 (and a couple other specific codes) affiliation rules are waived for both number of employees and aggregating affiliate financials (as long as there are no more than 300 employees per location).