Anyone remember Enron CEO Ken Lay? Convicted of 6 counts of conspiracy and fraud, appealed, died of heart failure while the appeal was pending and while awaiting sentencing. Court ruled that since he was dead without being sentenced (formal record of conviction is entered when the sentence is handed down), the conviction was abated (didn't count). So his estate got to keep $43.5 million in assets that he otherwise would have had to pay out to his scam victims.