The following question has been presented to me and I wanted to get another take:
If a borrower changes the name of the business and that is the only change, it does not change hands, owners, etc., what are we required to get for revenue? Is it reported as a start up? What about the income statements under the previous name? If revenue for the business was used in the write-up even though the name has changed, do we require the income statement for the previous name?

Names change sometimes. I/M/O it is not a start-up and you should use info from the new and prior name. The only way I would call it a start-up is if the Federal TIN changed along with the name.