Official Form 426 "Periodic Report Regarding Value, Operations, and Profitability of Entities in Which the Debtor's Estate Holds a Substantial or Controlling Interest"

What Is Official Form 426?

This is a legal form that was released by the United States Bankruptcy Court on December 1, 2017 and used country-wide. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2017;
  • The latest available edition released by the United States Bankruptcy Court;
  • Easy to use and ready to print;
  • Yours to fill out and keep for your records;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Official Form 426 by clicking the link below or browse more documents and templates provided by the United States Bankruptcy Court.

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Download Official Form 426 "Periodic Report Regarding Value, Operations, and Profitability of Entities in Which the Debtor's Estate Holds a Substantial or Controlling Interest"

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Fill in this information to identify the case:
Debtor Name __________________________________________________________________
_______________________
________
United States Bankruptcy Court for the:
District of
(State)
Case number: _________________________
Official Form 426
Periodic Report Regarding Value, Operations, and Profitability of Entities
in Which the Debtor’s Estate Holds a Substantial or Controlling Interest
12/17
This is the Periodic Report as of __________ on the value, operations, and profitability of those entities in which a
Debtor holds, or two or more Debtors collectively hold, a substantial or controlling interest (a “Controlled Non-Debtor
Entity”), as required by Bankruptcy Rule 2015.3. For purposes of this form, “Debtor” shall include the estate of such
Debtor.
[
] holds a substantial or controlling interest in the following entities:
Name of Debtor
Name of Controlled Non-Debtor Entity
Interest of the Debtor
Tab #
This Periodic Report contains separate reports (Entity Reports) on the value, operations, and profitability of each
Controlled Non-Debtor Entity.
Each Entity Report consists of five exhibits.
Exhibit A contains the most recently available: balance sheet, statement of income (loss), statement of cash flows,
and a statement of changes in shareholders’ or partners’ equity (deficit) for the period covered by the Entity Report,
along with summarized footnotes.
Exhibit B describes the Controlled Non-Debtor Entity’s business operations.
Exhibit C describes claims between the Controlled Non-Debtor Entity and any other Controlled Non-Debtor Entity.
Exhibit D describes how federal, state or local taxes, and any tax attributes, refunds, or other benefits, have been
allocated between or among the Controlled Non-Debtor Entity and any Debtor or any other Controlled Non-Debtor
Entity and includes a copy of each tax sharing or tax allocation agreement to which the Controlled Non-Debtor
Entity is a party with any other Controlled Non-Debtor Entity.
Exhibit E describes any payment, by the Controlled Non-Debtor Entity, of any claims, administrative expenses or
professional fees that have been or could be asserted against any Debtor, or the incurrence of any obligation to make
such payments, together with the reason for the entity’s payment thereof or incurrence of any obligation with
respect thereto.
This Periodic Report must be signed by a representative of the trustee or debtor in possession.
page 1
Periodic Report About Controlled Non-Debtor Entities’ Value, Operations, and Profitability
Official Form 426
Fill in this information to identify the case:
Debtor Name __________________________________________________________________
_______________________
________
United States Bankruptcy Court for the:
District of
(State)
Case number: _________________________
Official Form 426
Periodic Report Regarding Value, Operations, and Profitability of Entities
in Which the Debtor’s Estate Holds a Substantial or Controlling Interest
12/17
This is the Periodic Report as of __________ on the value, operations, and profitability of those entities in which a
Debtor holds, or two or more Debtors collectively hold, a substantial or controlling interest (a “Controlled Non-Debtor
Entity”), as required by Bankruptcy Rule 2015.3. For purposes of this form, “Debtor” shall include the estate of such
Debtor.
[
] holds a substantial or controlling interest in the following entities:
Name of Debtor
Name of Controlled Non-Debtor Entity
Interest of the Debtor
Tab #
This Periodic Report contains separate reports (Entity Reports) on the value, operations, and profitability of each
Controlled Non-Debtor Entity.
Each Entity Report consists of five exhibits.
Exhibit A contains the most recently available: balance sheet, statement of income (loss), statement of cash flows,
and a statement of changes in shareholders’ or partners’ equity (deficit) for the period covered by the Entity Report,
along with summarized footnotes.
Exhibit B describes the Controlled Non-Debtor Entity’s business operations.
Exhibit C describes claims between the Controlled Non-Debtor Entity and any other Controlled Non-Debtor Entity.
Exhibit D describes how federal, state or local taxes, and any tax attributes, refunds, or other benefits, have been
allocated between or among the Controlled Non-Debtor Entity and any Debtor or any other Controlled Non-Debtor
Entity and includes a copy of each tax sharing or tax allocation agreement to which the Controlled Non-Debtor
Entity is a party with any other Controlled Non-Debtor Entity.
Exhibit E describes any payment, by the Controlled Non-Debtor Entity, of any claims, administrative expenses or
professional fees that have been or could be asserted against any Debtor, or the incurrence of any obligation to make
such payments, together with the reason for the entity’s payment thereof or incurrence of any obligation with
respect thereto.
This Periodic Report must be signed by a representative of the trustee or debtor in possession.
page 1
Periodic Report About Controlled Non-Debtor Entities’ Value, Operations, and Profitability
Official Form 426
Debtor Name
_______________________________________________________
Case number_____________________________________
The undersigned, having reviewed the Entity Reports for each Controlled Non-Debtor Entity, and being familiar with the Debtor’s
financial affairs, verifies under the penalty of perjury that to the best of his or her knowledge, (i) this Periodic Report and the
attached Entity Reports are complete, accurate, and truthful to the best of his or her knowledge, and (ii) the Debtor did not cause
the creation of any entity with actual deliberate intent to evade the requirements of Bankruptcy Rule 2015.3
For non-individual
Debtors:
_____________________________________________
Signature of Authorized Individual
_____________________________________________
Printed name of Authorized Individual
Date _______________
MM / DD
/ YYYY
 
For individual Debtors:
___________________________________________
____________________________________________
Signature of Debtor 1
Signature of Debtor 2
_______________________________________
____________________________________________
Printed name of Debtor 1
Printed name of Debtor 2
Date _______________
Date _______________
MM / DD
/ YYYY
MM / DD
/ YYYY
page 2
Periodic Report About Controlled Non-Debtor Entity’s Value, Operations, and Profitability
Official Form 426
Debtor Name
_______________________________________________________
Case number_____________________________________
Exhibit A: Financial Statements for [Name of Controlled Non-Debtor Entity]
page 3
Periodic Report About Controlled Non-Debtor Entity’s Value, Operations, and Profitability
Official Form 426
Debtor Name
_______________________________________________________
Case number_____________________________________
Exhibit A-1: Balance Sheet for [Name of Controlled Non-Debtor Entity] as of
[
]
date
[Provide a balance sheet dated as of the end of the most recent 3-month period of the current fiscal year and as of the
end of the preceding fiscal year.
Describe the source of this information.]
page 4
Periodic Report About Controlled Non-Debtor Entity’s Value, Operations, and Profitability
Official Form 426
Debtor Name
_______________________________________________________
Case number_____________________________________
Loss
Exhibit A-2: Statement of Income (
) for [Name of Controlled Non-Debtor Entity] for period ending
[
]
date
[Provide a statement of income (loss) for the following periods:
(i) For the initial report:
a. the period between the end of the preceding fiscal year and the end of the most recent 3-month period of
the current fiscal year; and
b. the prior fiscal year.
(ii) For subsequent reports, since the closing date of the last report.
Describe the source of this information.]
page 5
Periodic Report About Controlled Non-Debtor Entity’s Value, Operations, and Profitability
Official Form 426