The problem is that there was a matter of a criminal forfeiture associated with the conviction, in the amount of $43+ million. More than a few people are unhappy about that just "going away."
Lay had lied to the court about his assets, saying he was $-250,000 in the hole. However, there was at least $6+ million in cash and other equivalents totalling $9 million just lying around. There are other assets not quite as liquid - some RE and accounts unknown offshore.
His wife is taken care of with insurance and annuities around $30 million, so no one is taking any food out of her mouth, although she thinks she's broke.
Then there is the large debt of $20+ million owed to this round of attorneys, but I believe that was accounted for before the reported brokerage account.
[His wife is taken care of with insurance and annuities around $30 million, so no one is taking any food out of her mouth, although she thinks she's broke.]
Mrs. Lay knows she's not broke. I remember her on TV (Diane Sawyer I think) shortly after the Enron scandal started, claiming that they had "lost everything" and had no money. It was disgusting.