{"filing":{"accession_number":"0001104659-26-085237","cik":"0000813762","ticker":"IEP","company_name":"ICAHN ENTERPRISES L.P.","form":"8-K","filing_date":"2026-07-21","report_date":null,"primary_document":"tm2620847d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465926085237/tm2620847d1_8k.htm"},"events":[{"id":18985,"run_id":17085,"accession_number":"0001104659-26-085237","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"summary":"Icahn Enterprises' subsidiary Icahn Automotive agreed to sell all issued and outstanding capital stock of The Pep Boys-Manny, Moe \u0026 Jack Holding Corp. to Mavis Tire Supply LLC for a base purchase price of $700 million in cash. This material disposition of a significant subsidiary with approximately 800 locations nationwide represents a major divestiture that materially affects the registrant's portfolio and financial position.","company_name":"ICAHN ENTERPRISES L.P.","ticker":"IEP","filing_date":"2026-07-21","form":"8-K","submitted_at":null,"items":[{"id":17954,"accession_number":"0001104659-26-085237","item_number":"1.01","item_title":"Entry Into a Material Definitive Agreement","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Icahn Enterprises' subsidiary Icahn Automotive agreed to sell all issued and outstanding capital stock of The Pep Boys-Manny, Moe \u0026 Jack Holding Corp. to Mavis Tire Supply LLC for a base purchase price of $700 million. This is a material disposition of a significant subsidiary business, disclosed under Item 1.01 (Entry Into a Material Definitive Agreement), representing a major divestiture that would materially affect investor assessment of the registrant's portfolio and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T12:30:41.682541+00:00","company_name":"","ticker":null,"filing_date":""},{"id":17955,"accession_number":"0001104659-26-085237","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing discloses entry into a definitive agreement for Mavis to acquire Pep Boys from Icahn Enterprises for approximately $700 million in cash. This is a material acquisition transaction involving the sale of a significant operating business with nearly 800 locations nationwide. The press release explicitly states \"Mavis to Acquire Pep Boys from Icahn Enterprises for $700 Million in Cash\" and describes the transaction as a \"significant milestone\" that expands Mavis's network to over 4,400 service centers, clearly constituting material M\u0026A activity under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T12:30:41.682541+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":17954,"accession_number":"0001104659-26-085237","item_number":"1.01","item_title":"Entry Into a Material Definitive Agreement","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"Icahn Enterprises' subsidiary Icahn Automotive agreed to sell all issued and outstanding capital stock of The Pep Boys-Manny, Moe \u0026 Jack Holding Corp. to Mavis Tire Supply LLC for a base purchase price of $700 million. This is a material disposition of a significant subsidiary business, disclosed under Item 1.01 (Entry Into a Material Definitive Agreement), representing a major divestiture that would materially affect investor assessment of the registrant's portfolio and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T12:30:41.682541+00:00","company_name":"ICAHN ENTERPRISES L.P.","ticker":"IEP","filing_date":"2026-07-21"},{"id":17955,"accession_number":"0001104659-26-085237","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing discloses entry into a definitive agreement for Mavis to acquire Pep Boys from Icahn Enterprises for approximately $700 million in cash. This is a material acquisition transaction involving the sale of a significant operating business with nearly 800 locations nationwide. The press release explicitly states \"Mavis to Acquire Pep Boys from Icahn Enterprises for $700 Million in Cash\" and describes the transaction as a \"significant milestone\" that expands Mavis's network to over 4,400 service centers, clearly constituting material M\u0026A activity under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-21T12:30:41.682541+00:00","company_name":"ICAHN ENTERPRISES L.P.","ticker":"IEP","filing_date":"2026-07-21"}]}