And LBIE fits that definition. They have excess funds to operate. They are solvent. That doesn't mean they are going back in to business. Many companies decide to wind down certain businesses that that don't meet their objectives. They are still going concerns because although they are liquidating, they are still solvent.
LBHI has been court ordered to liquidate. That includes any ownership of LBIE as well.
Here again you are reading in to this for what YOU want to hear and not what is actually there.