Regulation FD Disclosure (Form 8-K)

Item 7.01. Regulation FD Disclosure.

On April 16, 2026, Integrated Rail & Resources Inc. (the "Company") made available an investor presentation (the "Investor Presentation") in connection with meetings with potential investors and other market participants.

A copy of the Investor Presentation is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

The information in this Item 7.01 (including Exhibit 99.1) is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.