Icahn Enterprises L.P. (Icahn Enterprises) is a diversified holding company. The Company, through its subsidiaries is engaged in the continuing operating businesses, including investment management, automotive, metals, real estate and home fashion. The Company has general partnership interest in Icahn Onshore LP (the Onshore GP), and Icahn Offshore LP (the Offshore GP) (collectively referred to as the General Partners), acting as general partners of Icahn Partners LP (the Onshore Fund), and the Offshore Master Funds provide investment advisory and certain administrative, and back office services to the Private Funds. Federal-Mogul is a supplier of technology and innovation in vehicle and industrial products.On February 20, 2008, the Company sold its subsidiary, American Casino & Entertainment Properties LLC (ACEP). The sale of ACEP included the Stratosphere and three other Nevada gaming properties, which represented all of the Company’s remaining gaming operations.