Editor's Note: Any reference to TheStreet Ratings and its underlying recommendation does not reflect the opinion of TheStreet, Inc. or any of its contributors including Jim Cramer or Stephanie Link. All three major indices are trading down today with the Dow Jones Industrial Average ( ^DJI) trading down 54 points (-0.3%) at 16,409 as of Thursday, Jan. 9, 2014, 11:55 AM ET. The NYSE advances/declines ratio sits at 1,224 issues advancing vs. 1,713 declining with 144 unchanged. The Financial sector currently sits down 0.2% versus the S&P 500, which is down 0.2%. On the negative front, top decliners within the sector include Credicorp ( BAP), down 1.8%, Banco Santander Chile ( BSAC), down 1.6%, HDFC Bank ( HDB), down 1.6%, Western Union Company ( WU), down 1.4% and American Express ( AXP), down 1.3%. Top gainers within the sector include eHealth ( EHTH), up 18.0%, Commerce ( CBSH), up 2.3%, SunTrust Banks ( STI), up 1.5%, Aon plc ( AON), up 1.4% and Genworth Financial ( GNW), up 1.3%. TheStreet would like to highlight 5 stocks pushing the sector lower today: 5. Icahn ( IEP) is one of the companies pushing the Financial sector lower today. As of noon trading, Icahn is down $1.40 (-1.2%) to $115.86 on light volume. Thus far, 48,222 shares of Icahn exchanged hands as compared to its average daily volume of 412,600 shares. The stock has ranged in price between $115.64-$117.99 after having opened the day at $117.75 as compared to the previous trading day's close of $117.26. Icahn Enterprises L.P. engages in the investment, automotive, gaming, railcar, food packaging, metals, real estate, and home fashion businesses in the United States and internationally. Its Investment segment provides investment advisory, and administrative and back office services. Icahn has a market cap of $13.3 billion and is part of the conglomerates industry. The company has a P/E ratio of 16.1, below the S&P 500 P/E ratio of 17.7. Shares are up 7.2% year to date as of the close of trading on Wednesday. Currently there is 1 analyst that rates Icahn a buy, no analysts rate it a sell, and none rate it a hold. TheStreet Ratings rates Icahn as a buy. The company's strengths can be seen in multiple areas, such as its robust revenue growth, solid stock price performance, attractive valuation levels, expanding profit margins and compelling growth in net income. We feel these strengths outweigh the fact that the company has had generally high debt management risk by most measures that we evaluated. Get the full Icahn Ratings Report now. STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12-months. Learn more.