The claim described an earlier position that has since changed.
IEP's financial statements showed distributions declared of US$1.00 per LP unit for the third quarter of 2024.
- Claim made by
- Icahn Enterprises L.P., company statement
- Published
- November 2024
- Evidence score
- 80 How it was scored
- Last reviewed
- 25 October 2026
Why this label
The third quarter 2024 statement of operations shows distributions declared of US$1.00 per LP unitS4. That level has since changed. In August 2026 IEP declared a quarterly distribution of US$0.50 per depositary unit, with unitholders able to elect cash or more unitsS5. IEP's annual report for 2025 warns that future distributions can be affected by numerous factorsS7. The 2024 figure is no longer the current rate.
Current procedural position
Not a legal proceeding. Distribution of US$0.50 per unit declared 3 August 2026S5.
Record supporting the assessment
declared a quarterly distribution in the amount of $0.50 per depositary unit
Conflicting or limiting record
No record located that conflicts with this assessment.
Evidence score: 80 of 100
The score grades how well the record establishes this assessment. It is not a score of Icahn Enterprises L.P.. Score = source authority + directness + corroboration + procedural accuracy + currency + reproducibility.
| Component | Points | Max | Reason |
|---|---|---|---|
| Source authorityIs the source competent to establish the proposition? | 22 | 30 | Company filings are competent on declared distributions. |
| DirectnessDoes the source state the proposition or only discuss adjacent facts? | 18 | 20 | The filings state the amounts. |
| CorroborationDo independent records support the same material point? | 9 | 15 | Two filings and the annual report agree on the trend. |
| Procedural accuracyDoes the record settle the procedural state the claim describes? | 12 | 15 | Declared distributions are settled facts for each quarter. |
| CurrencyHas the record been checked against later developments? | 10 | 10 | Checked against the August 2026 release. |
| ReproducibilityCan a reader locate the passage and repeat the assessment? | 9 | 10 | Filings are on EDGAR. |
| Total | 80 | 100 |
Timeline
Revision history
- Assessment first published with label Outdated.
Have a record that changes this assessment? See corrections and responses.
Sources
- S5Tier B Icahn Enterprises L.P. (Nasdaq: IEP) Today Announced Its Second Quarter 2026 Financial ResultsIcahn Enterprises L.P.. Company filing. 5 August 2026.Supports the US$0.50 quarterly distribution declared on 3 August 2026.
- S4Tier B Form 10-Q for the quarterly period ended September 30, 2024Icahn Enterprises L.P.. Company filing. November 2024.Shows distributions declared of US$1.00 per LP unit for the third quarter of 2024.
- S7Tier B Annual Report on Form 10-K for the year ended December 31, 2025Icahn Enterprises L.P.. Company filing. 2026.Risk factor that future cash distributions can be affected by numerous factors. Does not state amounts in the part read.
Other claims about Icahn Enterprises L.P.
- Opinion54The May 2023 Hindenburg report described IEP's economic structure as ponzi-like.Short-seller report, 2 May 20232 records citedMarket conduct
- Supported85The Hindenburg report said Icahn had pledged 181.4 million units, about 60% of his IEP holdings, for personal margin loans.Short-seller report, 2 May 20233 records citedDisclosure
- Unresolved42The Hindenburg report said Icahn had been using money taken in from new investors to pay dividends to old investors.Short-seller report, 2 May 20232 records citedMarket conduct
- Partly supported77IEP said in September 2024 that the SEC found no fraud, no inflation of its net asset value and no impropriety in its distributions.Company statement, 16 September 20242 records citedDisclosure