A company’s size under a receipts-based size standard is based on its three most recently completed fiscal years–even if tax returns have yet to be filed.
Source: Tax Extensions Don’t Impact Small Business Size, SBA OHA Confirms – SmallGovCon
SBA Updates All Small Mentor-Protege Template with Affiliation Questions
With little fanfare, the SBA has updated the template for agreements under the All Small Mentor-Protégé