{"url_path":"/sec/iehc/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","accession_number":"0001213900-26-068122","cik":"0000050292","ticker":"IEHC","issuer_name":"IEH Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","primary_entity_key":"0000050292","primary_entity_name":"IEH Corp"},"word_count":72,"has_tables":true,"body_markdown":"**Item 13.**\n**Certain Relationships and Related Transactions, and Director Independence**\n\n \n\nOther than the employment terms for its executive officers as\ndescribed elsewhere in this Annual Report on Form 10-K, and as described below, there have been no related party transactions that are\nrequired to be disclosed pursuant to Item 404. Messrs. Gottlieb, Chafetz, Hugel, Rosenfeld, Spiezio, and Glenn are deemed independent\ndirectors of the Company pursuant to the SEC rules and regulations."}