{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-090716","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-08-19T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.959445+00:00","generated_at":"2026-05-31T08:45:32.192677+00:00","sec_items":["8.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Icahn Enterprises and Carl Icahn settle SEC probe on margin loan disclosure; pay $2M in penalties","bullets":["IEP and Carl Icahn entered SEC settlements on Aug 19, 2024, over failure to disclose pledged securities as margin loan collateral.","IEP consent order requires $1.5M civil penalty and cease-and-desist for failing to disclose in Forms 10-K for 2018-2020.","Carl Icahn penalty $500,000 for failing to amend Schedule 13D to describe loan agreements and guarantees.","Settlements are non-scienter based; neither admitted nor denied allegations (except jurisdiction).","No substantive communication from SDNY since initial May 2023 inquiry."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-090716","json":"https://secwatch.observer/filing/0001104659-24-090716.json","markdown":"https://secwatch.observer/filing/0001104659-24-090716.md","text":"https://secwatch.observer/filing/0001104659-24-090716.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924090716/0001104659-24-090716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924090716/tm2418286d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T08:45:32.192677+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"}