Icahn Enterprises subsidiaries

Pep Boys is an automotive aftermarket chain and retailer that offers quality auto repair and car parts. The 1980s brought an aggressive expansion program in the company's history. To raise capital, Pep Boys split its stock 3-for-1 and moved to the New York Stock Exchange in 1982. This strategy enabled rapid growth and brought about the birth of the automotive supercenter. This concept boosted Pep Boys to more than 700 stores, almost 3,600 service bays and more than $2 billion in annual sales. Pep Boys The Road Ahead Pep Boys continued its expansion in the 1990s, including to Puerto Rico. As the automotive aftermarket need has shifted over time from a majority of auto parts customers who identify as “Do it Yourselfers” to an increasing number of customers who prefer service centers to take care of their automotive maintenance and repair, Pep Boys has expanded its service business. Today Pep Boys provides service for more than six million cars and car owners each year. More than 23 million rewards members have signed up for special offers in stores. Since 2009, Pep Boys has focused on the development of service and tire centers within its existing markets as its primary growth strategy. Today the company operates more than 7,400 service bays in nearly 800 stores nationwide. At the same time, in some of its traditional supercenters, the company has expanded to include speed shops within its retail stores, which cater to the growing number of car enthusiasts who have fun working on performance cars, like hot rods, muscle cars, and off-road trucks. In 2012, Pep Boys created a new service and retail customer experience, which it refers to as The Road Ahead. Similar to the experience found at some high-end car dealerships, new Pep Boys stores feature customer lounges with amenities such as complimentary Wi-Fi and flat screen TV's near its full-service maintenance and repair shops, as well as a diverse retail product assortment in the automotive aftermarket. With almost 20,000 friendly and knowledgeable associates living the legacy of Manny, Moe, and Jack, Pep Boys' vision is to be the best place to shop and care for cars.

Icahn Automotive was formed by its parent, Icahn Enterprises L.P, to invest in and operate businesses involved in aftermarket parts distribution and service. Icahn businesses have a singular focus provide premium automotive parts and services.

CVR Refining is a growth-oriented, independent downstream energy company with crude oil refining, gathering and refined petroleum product marketing operations located in the Midwest. Our company is focused on increasing profitability through growth opportunities while remaining committed to unitholder value and safe and environmentally conscientious operations.

Viskase is a global corporation based out of Lombard, Illinois, United States that supplies plastic, cellulose, and fibrous film and packaging to the food service industry, including casings for processed meats such as hot dogs and sausages.

CVR Energy is a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through its holdings in two limited partnerships, CVR Refining, LP and CVR Partners, LP. The CVR Energy portfolio of companies employs more than 1,200 employees and generated approximately $9 billion in net sales in 2013. CVR Energy's common stock is listed for trading on the New York Stock Exchange under the symbol "CVI."

PSC Metals INC. engages in processing and recycling ferrous and non-ferrous scrap metals in Ohio, Western Pennsylvania, Tennessee, and Missouri. It buys ferrous scrap; demolition scrap; non-ferrous scrap, including aluminum, copper, brass, lead, catalytic converters, stainless steel, and zinc and zinc alloys; electronics; and commercial/industrial scrap.

WestPoint Home celebrated 200 years of its heritage as a home fashion pioneer. Their legacy can be traced to Stevens, established in 1813, with the manufacture of woolen broadcloth. Throughout the past 200 years, WestPoint Home and the companies that represent their heritage have been leaders in the innovation, sale and (of course) fashion of home textiles, experimenting with new fabrics to meet their customers' ever-changing needs. Their legacy is simple: quality, affordable, and fashionable products for every customer. And they still lead the way. WestPoint Home sells products under its own legendary brands including Vellux:registered:, Martex:registered:, Utica:registered:, Luxor:registered:, Patrician:registered:, Grand Patrician:registered:, and Modern Living:registered:. WestPoint Home also manufactures and sells products with licensed brands which include Jill Rosenwald:tm:, Collier Campbell:tm:, Southern Tide:registered:, Portico:registered:, Under The Canopy:registered:, and IZOD:registered:. WestPoint Home boasts top retailers like Target, Bed Bath and Beyond, Macy's, Dillard's, Costco, Meijer, AAFES, TJ Maxx, HomeGoods, Marshalls, Ross Stores, Kohl's, and JC Penney as customers.

Trump Entertainment Resorts, Inc. is a gambling and hospitality company that currently does not own or operate any properties.

American Railcar Industries is an American manufacturer and maintainer of hopper and tanker railcars, headquartered in Saint Charles, Missouri. Through its subsidiary American Railcar Leasing it also leases railcars in the covered hopper and specialized tank car markets.

The Plaza Hotel & Casino is a casino-hotel located in downtown Las Vegas, Nevada owned by the Tamares Group, and PlayLV is the leaseholder and operator of the property.

Tire Stores Group Holding Corp operates as a subsidiary of Pep Boys - Manny, Moe & Jack.

Big 10 Tire, Inc. operates tire retail stores. It offers light truck sport utility, all season touring, and performance tires. The company also offers rotation, alignment, transmission, brakes, wheels, oil change, batteries, belts, hoses, suspension, CV boots/joints, shocks, struts, flat repair, and computer balance services. It serves North American market. The company was founded in 1954 and is based in Mobile, Alabama. As of April 30, 2011, Big 10 Tire, Inc. operates as a subsidiary of Pep Boys - Manny, Moe & Jack.

American Real Estate Partners, LLC is primarily engaged in renting, buying, selling, managing, and appraising real estate for others.

IEH FM Holdings LLC was incorporated in 2008 and is based in New York, New York. IEH FM Holdings LLC operates as a subsidiary of Icahn Enterprises Holdings L.P.