{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-126200","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2023-12-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.075073+00:00","generated_at":"2026-06-07T12:22:13.079272+00:00","sec_items":["8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Icahn Enterprises to offer additional 9.75% notes due 2029 to refinance 2024 notes","bullets":["Additional 9.750% Senior Notes due 2029 offered; proceeds with $500M original offering to redeem 4.75% notes due 2024.","Notes guaranteed by Icahn Enterprises Holdings L.P.; trustee is Wilmington Trust.","Offering is a private placement to QIBs and non-U.S. persons; no assurance of completion.","Proceeds used to refinance existing 4.75% Senior Unsecured Notes maturing 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-126200","json":"https://secwatch.observer/filing/0001104659-23-126200.json","markdown":"https://secwatch.observer/filing/0001104659-23-126200.md","text":"https://secwatch.observer/filing/0001104659-23-126200.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465923126200/0001104659-23-126200-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465923126200/tm2332914d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T12:22:13.079272+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}