Icahn Enterprises L.P. (Icahn Enterprises) is a diversified holding company. The Company owns subsidiaries, which are engaged in the following operating businesses: Investment, Automotive, Energy, Metals, Railcar, Gaming, Food Packaging, Real Estate and Home Fashion. The Company owns a 99% limited partner interest in Icahn Enterprises Holdings L.P. (Icahn Enterprises Holdings). All of its assets and liabilities are owned through Icahn Enterprises Holdings and all of its operations are conducted through Icahn Enterprises Holdings and its subsidiaries. The Company's subsidiaries include CVR Energy, Inc., WestPoint Home LLC, Viskase Companies, Inc., Tropicana Entertainment Inc. and PSC Metals, Inc.