Subsequent Events	6 Months Ended
Jun. 30, 2025
Subsequent Events
Subsequent Events	18. Subsequent Events Energy In July 2025, the Term Loan Borrowers prepaid $20 million in principal amount of the Term Loan. Icahn Enterprises Debt Repurchase In July 2025, we repurchased in the open market approximately $15 million aggregate principal amount of our 9.000% senior notes due 2030 for total cash paid of $14 million. The repurchased notes were extinguished but were not retired and are held in treasury. LP Unit Distribution On August 1, 2025, the Board of Directors of the general partner of Icahn Enterprises declared a quarterly distribution in the amount of $0.50 per depositary unit, which will be paid on or about September 24, 2025 to depositary unitholders of record at the close of business on August 18, 2025. Depositary unitholders will have until September 12, 2025 to make a timely election to receive either cash or additional depositary units. If a unitholder does not make a timely election, it will automatically be deemed to have elected to receive the distribution in additional depositary units. Depositary unitholders who elect to receive (or who are deemed to have elected to receive) additional depositary units will receive units valued at the volume weighted average trading price of the units during the five consecutive trading days ending September 19, 2025. Icahn Enterprises will make a cash payment in lieu of issuing fractional depositary units to any unitholders electing to receive (or who are deemed to have elected to receive) depositary units. Tax Legislation Update In July 2025, the One Big Beautiful Bill Act was signed into law, making significant amendments to federal tax law including permanently extending provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”). The Company is currently assessing its impact on future income tax balances and related disclosures.

Subsequent Events

6 Months Ended

Jun. 30, 2025

18. Subsequent Events

Energy

In July 2025, the Term Loan Borrowers prepaid $20 million in principal amount of the Term Loan.

Icahn Enterprises

Debt Repurchase

In July 2025, we repurchased in the open market approximately $15 million aggregate principal amount of our 9.000% senior notes due 2030 for total cash paid of $14 million. The repurchased notes were extinguished but were not retired and are held in treasury.

LP Unit Distribution

On August 1, 2025, the Board of Directors of the general partner of Icahn Enterprises declared a quarterly distribution in the amount of $0.50 per depositary unit, which will be paid on or about September 24, 2025 to depositary unitholders of record at the close of business on August 18, 2025. Depositary unitholders will have until September 12, 2025 to make a timely election to receive either cash or additional depositary units. If a unitholder does not make a timely election, it will automatically be deemed to have elected to receive the distribution in additional depositary units. Depositary unitholders who elect to receive (or who are deemed to have elected to receive) additional depositary units will receive units valued at the volume weighted average trading price of the units during the five consecutive trading days ending September 19, 2025. Icahn Enterprises will make a cash payment in lieu of issuing fractional depositary units to any unitholders electing to receive (or who are deemed to have elected to receive) depositary units.

Tax Legislation Update

In July 2025, the One Big Beautiful Bill Act was signed into law, making significant amendments to federal tax law including permanently extending provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”). The Company is currently assessing its impact on future income tax balances and related disclosures.