Billionaire investor Carl Icahn has made a new $20 million bankruptcy financing offer to help keep the Taj Mahal Casino open. Attorneys for Trump Entertainment Resorts said the offer runs through Dec. 31, 2015, and does not include a pledge by Icahn to pump $100 million into the struggling company. The plan also eliminates a demand for $175 million in state and local tax relief. A hearing on the proposal is scheduled for January 9th.