{"filing":{"accession_number":"0001104659-26-099264","cik":"0000813762","ticker":"IEP","company_name":"ICAHN ENTERPRISES L.P.","form":"8-K","filing_date":"2026-08-20","report_date":"2026-08-20","primary_document":"tm2623713d1_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/813762/000110465926099264/tm2623713d1_8k.htm"},"events":[{"id":28936,"run_id":26481,"accession_number":"0001104659-26-099264","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.97,"summary":"Icahn Enterprises completed the sale of The Pep Boys-Manny, Moe \u0026 Jack Holding Corp. to Mavis Tire Supply for approximately $700 million in cash on August 20, 2026, representing a material disposition of a significant business asset comprising nearly 800 locations within the Automotive segment.","company_name":"ICAHN ENTERPRISES L.P.","ticker":"IEP","filing_date":"2026-08-20","form":"8-K","submitted_at":null,"items":[{"id":31032,"accession_number":"0001104659-26-099264","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 the completion of Mavis's acquisition of The Pep Boys-Manny, Moe \u0026 Jack Holding Corp. from Icahn Enterprises for approximately $700 million in cash. This is a material disposition/sale of a significant business asset by IEP, involving the transfer of nearly 800 Pep Boys locations. The transaction materially affects IEP's asset base and operational footprint, making it a core M\u0026A activity disclosure under Item 1.02 or 2.01 substance, disclosed here via Item 7.01 Regulation FD.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T20:58:49.340639+00:00","company_name":"","ticker":null,"filing_date":""},{"id":31033,"accession_number":"0001104659-26-099264","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Icahn Enterprises completed the sale of Pep Boys to Mavis Tire Supply for approximately $700 million in cash on August 20, 2026. This is a material disposition of a significant business asset within the Automotive segment. The transaction represents a substantial divestiture that would materially affect a reasonable investor's assessment of the registrant's portfolio and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T20:58:49.340639+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":31032,"accession_number":"0001104659-26-099264","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 the completion of Mavis's acquisition of The Pep Boys-Manny, Moe \u0026 Jack Holding Corp. from Icahn Enterprises for approximately $700 million in cash. This is a material disposition/sale of a significant business asset by IEP, involving the transfer of nearly 800 Pep Boys locations. The transaction materially affects IEP's asset base and operational footprint, making it a core M\u0026A activity disclosure under Item 1.02 or 2.01 substance, disclosed here via Item 7.01 Regulation FD.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T20:58:49.340639+00:00","company_name":"ICAHN ENTERPRISES L.P.","ticker":"IEP","filing_date":"2026-08-20"},{"id":31033,"accession_number":"0001104659-26-099264","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"Icahn Enterprises completed the sale of Pep Boys to Mavis Tire Supply for approximately $700 million in cash on August 20, 2026. This is a material disposition of a significant business asset within the Automotive segment. The transaction represents a substantial divestiture that would materially affect a reasonable investor's assessment of the registrant's portfolio and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T20:58:49.340639+00:00","company_name":"ICAHN ENTERPRISES L.P.","ticker":"IEP","filing_date":"2026-08-20"}]}