{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-24-117345","form_type":"8-K","ticker":"IEP","cik":"0000813762","company_name":"ICAHN ENTERPRISES L.P.","filed_at":"2024-11-13T23:59:59+00:00","discovered_at":"2026-05-14T18:03:11.083165+00:00","generated_at":"2026-05-30T01:25:02.011527+00:00","sec_items":["8.01","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Icahn Enterprises to offer $500M senior secured notes due 2029 to refinance 2026 notes","bullets":["Intends to offer $500M aggregate principal of Senior Secured Notes due 2029 in a private placement.","Net proceeds plus cash on hand will partially redeem existing 6.250% Senior Notes due 2026.","Notes secured by substantially all directly owned assets of Issuers and Guarantor.","Existing notes (2026, 2027, 2029, 2030) will be granted a lien on an equal and ratable basis.","Offered under Rule 144A and Regulation S; no assurance the offering will be consummated."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-24-117345","json":"https://secwatch.observer/filing/0001104659-24-117345.json","markdown":"https://secwatch.observer/filing/0001104659-24-117345.md","text":"https://secwatch.observer/filing/0001104659-24-117345.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/813762/000110465924117345/0001104659-24-117345-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/813762/000110465924117345/tm2428000d3_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T01:25:02.011527+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"}