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Early identification of executive functioning (EF) deficits among at-risk children is necessary to prevent problem behavior. The Behavior Rating Inventory of Executive Functioning-2 (BRIEF-2) was designed to measure EF deficits in real-world contexts; however, validation is needed with kindergarten and first graders, since developmental changes in EF occur rapidly during the transition to elementary school. We examined the factor structure and criterion-related validity of the BRIEF-2 Teacher Rating form with 1,112 kindergarten and first-grade students. Results supported a 56-items, two-factor second-order model with a combined Behavior-Emotion Regulation Index and distinct Cognitive Regulation Index. Criterion related validity indicated positive relationships with performance-based EF (Head-Toes-Knees-Shoulders) and later internalizing and externalizing behaviors. We discuss implications of findings for identification and school-based intervention efforts.