The premise is contingent on several Factors. 1 On going concern 2 New Company so... New name. Or Aka Take over. 3 NOLs 4 Assets / equity. Balance sheet. Receivable IE LBIE income. WHY Rememeber that these are partnerships and how many are in "business". Partnerships that are making Money. 5 How many assets in billions left unable to be sold. IE bad property. What remains? IMO