<SEC-DOCUMENT>0001144204-12-006325.txt : 20120207
<SEC-HEADER>0001144204-12-006325.hdr.sgml : 20120207
<ACCEPTANCE-DATETIME>20120207125901
ACCESSION NUMBER:		0001144204-12-006325
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20120207
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20120207
DATE AS OF CHANGE:		20120207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		12576704

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>v301560_8k.htm
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<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 18pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WASHINGTON, D.C.&nbsp;&nbsp;20549</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 18pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT </B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO SECTION 13 OR 15(d) OF THE</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event
reported):&nbsp;February 7, 2012</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 24pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Icahn Enterprises L.P.</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;(Exact name of registrant as specified
in its charter)</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border-bottom: black 1.5pt solid; line-height: 115%; font-size: 10pt; font-weight: bold; text-align: center">Delaware</TD>
    <TD STYLE="width: 33%; border-bottom: black 1.5pt solid; line-height: 115%; font-size: 10pt; font-weight: bold; text-align: center">1-9516</TD>
    <TD STYLE="width: 33%; border-bottom: black 1.5pt solid; line-height: 115%; font-size: 10pt; font-weight: bold; text-align: center">13-3398766</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; font-size: 10pt; text-align: center">(State or Other Jurisdiction of Incorporation)</TD>
    <TD STYLE="line-height: 115%; font-size: 10pt; text-align: center">(Commission File Number)</TD>
    <TD>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">(IRS Employer</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 71%; border-bottom: black 1.5pt solid; line-height: 115%; text-align: center">767 Fifth Avenue, Suite 4700, New York, NY</TD>
    <TD STYLE="width: 29%; border-bottom: black 1.5pt solid; line-height: 115%; text-align: center">10153</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="line-height: 115%; text-align: center">(Zip Code)</TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">Registrant&rsquo;s Telephone Number, Including
Area Code: <B>(212) 702-4300</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">(Former Name or Former Address, if Changed
Since Last Report)</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 48px; line-height: 115%"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD STYLE="line-height: 115%">Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; line-height: 115%"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD STYLE="line-height: 115%">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; line-height: 115%"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD STYLE="line-height: 115%">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; line-height: 115%"><FONT STYLE="font-family: Wingdings 2">&#163;</FONT></TD>
    <TD STYLE="line-height: 115%">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><B>ITEM 7.01&nbsp;&nbsp;Regulation FD Disclosure</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">On February 7, 2012, Icahn Enterprises L.P.&nbsp;issued
a press release announcing preliminary financial and operating results. A copy of the press release is attached hereto as
Exhibit 99.1.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">The information contained in Exhibit 99.1 is being furnished and shall not be deemed &ldquo;filed&rdquo; for purposes of
Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. In addition,
the information contained in Exhibit 99.1 shall not be incorporated by reference into any of Icahn Enterprises&rsquo; filings
with the Securities and Exchange Commission or any other document except as shall be expressly set forth by specific reference
in such filing or document.</P>


<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"><B>ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">(d) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 7%; border-bottom: black 1.5pt solid; line-height: 115%; text-align: center">Exhibit No.</TD>
    <TD STYLE="width: 3%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 23%; border-bottom: black 1.5pt solid; line-height: 115%; text-align: center">Description</TD>
    <TD STYLE="width: 64%; line-height: 115%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%; text-align: center">99.1</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="line-height: 115%">Press Release dated February 7, 2012.</TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD COLSPAN="3">
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">ICAHN ENTERPRISES L.P.</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">(Registrant)</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 56%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 3%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 3%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 38%; line-height: 115%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">By:</TD>
    <TD COLSPAN="2">
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Icahn Enterprises G.P. Inc.</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">its general partner</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">By:&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; line-height: 115%">/s/ Dominick Ragone</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD STYLE="line-height: 115%">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Dominick Ragone</P>
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Date:&nbsp;&nbsp;February 7, 2012</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"></P>

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<TYPE>EX-99.1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Icahn
Enterprises L.P.</B></FONT></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Investor Contact:</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Dominick Ragone</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Chief Financial Officer</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">(646) 861-7500</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">For Release: February 7, 2012</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ICAHN ENTERPRISES ANNOUNCES PRELIMINARY
EARNINGS FOR THE YEAR ENDED DECEMBER 31, 2011</B></P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">(New York, New York, February 7, 2012)
&ndash; Icahn Enterprises L.P. (&ldquo;Icahn Enterprises&rdquo;) (NASDAQ: IEP), announced today preliminary, unaudited financial
and operating results for the twelve months ended December 31, 2011 with revenue and earnings growth over the comparable prior
year period. Icahn Enterprises estimates that revenues will be approximately $12 billion (as compared to $9.1 billion for the twelve
months ended December 31, 2010) and net income attributable to Icahn Enterprises will be approximately $750 million for the twelve
months ended December 31, 2011, or approximately $8.33 per depositary unit (compared to net income of $199 million, or $2.34 per
depositary unit, for the twelve months ended December 31, 2010). These preliminary results are the result of the performance of
Icahn Enterprises&rsquo; various private investment funds (the &quot;Funds&quot;) as well as the operating performance of its other
subsidiaries. The Funds had gross returns of approximately 34.5% for the fiscal year ended December 31, 2011 and had assets under
management of $6.5 billion as of December 31, 2011, $3.1 billion of which represented Icahn Enterprises' investment. In addition
to its interest in the Funds, Icahn Enterprises currently has cash and cash equivalents of approximately $1.8 billion at the holding
company level.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">The financial results set forth above
are preliminary, unaudited and subject to completion, and were prepared in good faith based upon the most current information available
to management. Icahn Enterprises&rsquo; normal yearly closing and financial reporting processes with respect to such preliminary,
unaudited financial data have not been fully completed and, in particular, the preliminary results set forth above are subject
to customary year-end asset impairment analyses. Icahn Enterprises&rsquo; independent registered public accounting firm has not
completed its audits for the year ended December 31, 2011, and has not performed any review procedures with respect to the unaudited
preliminary financial data provided above, nor have they expressed any opinion or any other form of assurance on such information.
As a result, these preliminary and unaudited results may differ from the actual results that will be reported in Icahn Enterprises&rsquo;
audited consolidated financial statements as of and for the year ended December 31, 2011. Icahn Enterprises plans to release full
fourth quarter and fiscal year 2011 financial results in the coming weeks.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">***</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">Icahn Enterprises L.P. (NASDAQ: IEP),
a master limited partnership, is a diversified holding company engaged in eight primary business segments: Investment, Automotive,
Railcar, Food Packaging, Metals, Real Estate, Gaming and Home Fashion.&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: right"></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Caution Concerning Forward-Looking Statements</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: justify">Results for any interim period are not
necessarily indicative of results for any full fiscal period. This release contains certain &quot;forward-looking statements&quot;
within the meaning of the Private Securities Litigation Reform Act of 1995, many of which are beyond our ability to control or
predict. Forward-looking statements may be identified by words such as &quot;expects,&quot; &quot;anticipates,&quot; &quot;intends,&quot;
&quot;plans,&quot; &quot;believes,&quot; &quot;seeks,&quot; &quot;estimates,&quot; &quot;will&quot; or words of similar meaning
and include, but are not limited to, statements about the expected future business and financial performance of Icahn Enterprises
L.P. and its subsidiaries. Among these risks and uncertainties are risks related to economic downturns, substantial competition
and rising operating costs; risks related to our investment activities, including the nature of the investments made by the private
funds in which we invest, losses in the private funds and loss of key employees; risks related to our automotive activities, including
exposure to adverse conditions in the automotive industry, and risks related to operations in foreign countries; risk related to
our gaming operations, including reductions in discretionary spending due to a downturn in the local, regional or national economy,
intense competition in the gaming industry from present and emerging internet online markets and extensive regulation; risks related
to our railcar activities, including reliance upon a small number of customers that represent a large percentage of revenues and
backlog, the health of and prospects for the overall railcar industry and the cyclical nature of the railcar manufacturing business;
risks related to our food packaging activities, including competition from better capitalized competitors, inability of its suppliers
to timely deliver raw materials, and the failure to effectively respond to industry changes in casings technology; risks related
to our scrap metals activities, including potential environmental exposure; risks related to our real estate activities, including
the extent of any tenant bankruptcies and insolvencies; risks related to our home fashion operations, including changes in the
availability and price of raw materials, and changes in transportation costs and delivery times; and other risks and uncertainties
detailed from time to time in our filings with the Securities and Exchange Commission. Past performance in our Investment segment
is not necessarily indicative of future performance. We undertake no obligation to publicly update or review any forward-looking
information, whether as a result of new information, future developments or otherwise.</P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-variant: small-caps">767
Fifth Avenue, New York, New York 10153 Telephone (212) 702-4300 Fax (212) 750-5841</FONT></P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center">NASDAQ &ndash; IEP</P>

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