According to the New York Times:
In yet another bizarre twist to the Enron saga, the sudden death of Kenneth L. Lay on Wednesday may have spared his survivors financial ruin. Mr. Lay's death effectively voids the guilty verdict against him, temporarily thwarting the federal government's efforts to seize his remaining real estate and financial assets, legal experts say.
Add to this that the death occurred in a luxury home in Aspen and you've got a mystery movie of the week.
The tone of the lead actually overstates the problems. While the verdict is nullified, Lay's assests can still be reached in a number of ways, including admiralty law, so those seeking restitution may yet be satisfied.
In a related story, the Times reports that the Lays gave a lot of money to charities in Aspen, where they once owned four properties. That they gave to Aspen charities without fanfare is admirable; that what they gave was actually, you know, other people's money, is less admirable.