{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-127339","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2023-12-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.075471+00:00","generated_at":"2026-06-07T10:57:45.523235+00:00","sec_items":["1.01","2.03","8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Icahn Enterprises closes $700M 9.75% senior notes offering; redeems 4.75% notes due 2024","bullets":["Issued $500M Initial Notes and $200M Additional Notes, both 9.750% Senior Notes due 2029, at 100.000% and 100.625% of face, respectively.","Net proceeds of ~$698M used to redeem all outstanding 4.75% Senior Unsecured Notes due 2024 on or around June 15, 2024.","New notes are senior unsecured, rank equally with existing senior unsecured debt; interest payable Jan 15 and Jul 15 starting Jul 15, 2024.","Issuers may redeem notes after Oct 15, 2028 at par, or before with make-whole premium; change of control triggers offer at 101%.","Registration rights agreement requires exchange offer registration within 365 days; failure may trigger additional interest."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-127339","json":"https://secwatch.observer/filing/0001104659-23-127339.json","markdown":"https://secwatch.observer/filing/0001104659-23-127339.md","text":"https://secwatch.observer/filing/0001104659-23-127339.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465923127339/0001104659-23-127339-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465923127339/tm2333233d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T10:57:45.523235+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":[{"claim_id":"24c94e70244f63cc31148671aca7219bd94906e8","claim":"ICAHN ENTERPRISES L.P. entered into Indenture dated December 19, 2023 with Wilmington Trust, National Association valued at $500,000,000 / $200,000,000 Senior Notes due 2029 (effective 2023-12-19).","evidence_excerpt":"On December 19, 2023, Icahn Enterprises L.P. (“Icahn Enterprises”) and Icahn Enterprises Finance Corp. (“Icahn Enterprises Finance” and, together with Icahn Enterprises, the “Issuers”) closed their previously announced sale of $500,000,000 aggregate principal amount of new 9.750% Senior Notes due 2029 (the “Initial Notes”) pursuant to the purchase agreement, dated December 12, 2023 (the “Initial Purchase Agreement”), by and among the Issuers, Icahn Enterprises Holdings L.P., as guarantor (the “Guarantor”), and Jefferies LLC, as initial purchaser (the “Initial Purchaser”).","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465923127339/0001104659-23-127339-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"Wilmington Trust, National Association"},{"label":"Value","value":"$500,000,000 / $200,000,000 Senior Notes due 2029"},{"label":"Effective","value":"2023-12-19"}],"fact_type":"material_agreement"},{"claim_id":"f5d297338cbb3aa513b975a9f7214b96dadd2a10","claim":"ICAHN ENTERPRISES L.P. entered into Registration Rights Agreement dated December 19, 2023 with Jefferies LLC valued at Agreement to register exchange notes with substantially identical terms (effective 2023-12-19).","evidence_excerpt":"In connection with the sale of the Notes, the Issuers and the Guarantor entered into a Registration Rights Agreement, dated December 19, 2023 (the “Registration Rights Agreement”), with the Initial Purchaser.","evidence_source":"SEC 8-K Item 1.01/1.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465923127339/0001104659-23-127339-index.htm","confidence":0.95,"family_label":"Material Agreements","details":[{"label":"Action","value":"entry"},{"label":"Agreement","value":"notes offering"},{"label":"Counterparty","value":"Jefferies LLC"},{"label":"Value","value":"Agreement to register exchange notes with substantially identical terms"},{"label":"Effective","value":"2023-12-19"}],"fact_type":"material_agreement"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}