I wonder how much for the name?
Good question. First thing I would check is to see if they bothered to even think about it in the first place - a lot of people unthinkingly file corporate dissolution papers without ever considering the value left in the corporate shell with the name still attached. Mainly this happens because too few liquidation accountants understand that, for federal income tax purposes, you can “dissolve” a corporation - that is, kill it off - without actually having to file the corporate dissolution papers with the secretary of state.