It depends on what the two of you agreed to when you formed the company and obtained the loan.  If there is no written agreement, it is going to be very messy and you would have to prove that your sister is supposed to give you credit for your efforts.  However, either way, the SBA will still look to both of you for repayment.If you would like to discuss any issues further, please feel free to contact my office.  The link to my contact information is below.  Thank you.The foregoing is general information only, not specific legal advice. No attorney/client relation has been created or should be implied.