{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-092649","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-08-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.959720+00:00","generated_at":"2026-05-31T07:46:15.354985+00:00","sec_items":["1.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Icahn Enterprises enters into $400M at-the-market equity offering agreement with Jefferies","bullets":["Up to $400M of depositary units may be sold from time to time at market prices.","Jefferies will act as agent and receive up to 2.00% commission on sales.","Proceeds intended for potential acquisitions and general limited partnership purposes.","Depositary units registered under existing shelf registration statement effective July 2022."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-092649","json":"https://secwatch.observer/filing/0001104659-24-092649.json","markdown":"https://secwatch.observer/filing/0001104659-24-092649.md","text":"https://secwatch.observer/filing/0001104659-24-092649.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924092649/0001104659-24-092649-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924092649/tm2420889d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T07:46:15.354985+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"}