Disclosure Statement

(a) Nongovernmental Corporations. Any nongovernmental cor- poration that is a party to a proceeding in a court of appeals must file a statement that identifies any parent corporation and any publicly held corporation that owns 10% or more of its stock or states that there is no such corporation. The same requirement applies to a nongovernmental corporation that seeks to intervene. (b) Organizational Victims in Criminal Cases. In a criminal case, unless the government shows good cause, it must file a statement that identifies any organizational victim of the alleged criminal activity. If the organizational victim is a corporation, the state- ment must also disclose the information required by Rule 26.1(a) to the extent it can be obtained through due diligence. 29 FEDERAL RULES OF APPELLATE PROCEDURE Rule 27 (c) Bankruptcy Cases. In a bankruptcy case, the debtor, the trustee, or, if neither is a party, the appellant must file a state- ment that: (1) identifies each debtor not named in the caption; and (2) for each debtor that is a corporation, discloses the infor- mation required by Rule 26.1(a). (d) Time for Filing; Supplemental Filing. The Rule 26.1 statement must: (1) be filed with the principal brief or upon filing a motion, response, petition, or answer in the court of appeals, which- ever occurs first, unless a local rule requires earlier filing; (2) be included before the table of contents in the principal brief; and (3) be supplemented whenever the information required under Rule 26.1 changes. (e) Number of Copies. If the Rule 26.1 statement is filed before the principal brief, or if a supplemental statement is filed, an original and 3 copies must be filed unless the court requires a dif- ferent number by local rule or by order in a particular case. (As added Apr. 25, 1989, eff. Dec. 1, 1989; amended Apr. 30, 1991, eff. Dec. 1, 1991; Apr. 29, 1994, eff. Dec. 1, 1994; Apr. 24, 1998, eff. Dec. 1, 1998; Apr. 29, 2002, eff. Dec. 1, 2002; Apr. 25, 2019, eff. Dec. 1, 2019.)