This is disgusting: 

A federal judge in Houston yesterday wiped away the fraud and conspiracy conviction of Kenneth L. Lay, the Enron Corp. founder who died of heart disease in July, bowing to decades of legal precedent but frustrating government attempts to seize nearly $44 million from his family.

…

Samuel J. Buffone, a Washington-based lawyer for Lay, said the family was pleased with the ruling. "As far as we're concerned, this is the last step," Buffone said. "It's as if the indictment never occurred."

Yeah, never mind that this guy’s actions resulted in the physical and financial ruin of countless families in the company and its customer base.  He’s dead now, so let’s just all pretend it never happened, mmm-kay?