There is only one set of legal grounds to take the fifth - you may only do so if your testimony will tend to incriminate you. While he may roll over at some time in the future to cut a deal with the DOJ, he isn't ever coming back to form a new public company. The SEC isn't going to let him. Lifetime royalties is a fantasy that has no basis. There are no assets. The jv's and CIM are worthless.