Equity will be the beneficial holders by design when the trust is winding up.Those former equity holders(released) only could be identified by "Escrow Cusips".
DCR is a separate LLC and whose books and records are maintained separately and it is not part of the Grantor.Grantor's left over cash on the books of LT gets distributed to charity before winding up.
TPS/P's Class 19 books were transferred to DCR IMO.Feb 2012 MOR shows $20 B retained earning pre-petition is transferred to DCR and around $500mm retained earnings post-petition.And there was a equity liability of $7B for preferred and around $13B of common equity.
Retained earnings is part of shareholder's equity.
IMO we could be surprised with a new ticker which would make dividends.