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B 426Mandatory

Periodic Report Regarding Value, Operations, and Profitability of Entities in Which the Debtor’s Estate Holds a Substantial or Controlling Interest

Federal · United States Courts · Effective December 1, 2017

This form is a required report that details the value, how an entity is operating, and if it is making a profit for any companies where the person's estate has a major or controlling stake. It requires detailed financial information about those companies.

The court describes it as: This is an Official Bankruptcy Form. Official Bankruptcy Forms are approved by the Judicial Conference and must be used under Bankruptcy Rule 9009.

Open the official PDFfrom United States Courts

Where this fits in a case

General & info

Information / general use — not tied to one step of a case

This form is used in a bankruptcy case to report on the financial status of outside companies that the person's estate has a significant interest in.

Either party may file.

Official instructions

How-to guides published by the court for this form.

Common questions

Who must sign this report?
The report must be signed by a representative of the trustee or the debtor in possession.
What does this report include?
It includes separate reports for each controlled company, with exhibits covering financial statements, business operations, and tax details.
Is this form for everyone in a bankruptcy case?
It is a specific form required by Bankruptcy Rule 2015.3 regarding controlled non-debtor entities.

Revision history

No changes recorded since we started tracking this form on October 9, 2026. The current version took effect December 1, 2017.

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