Hy today i have some problems with the Panel Control and MDI Child Forms, My problem is that I can not set the panel control to back of child forms.
My head is spinning trying to solve this problem.

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It looks like you added your Panel to your ParentForm, doing so will keep on top. You need to Assign it to a ChildForm. One of your other options would be to create a dockable panel and dock it on the side of your parent.
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Based on your comment you can do something like this with a Timer set for 100ms