Undertakers are a grim necessity. The unfortunate reality is that there are legal, moral and personal obligations that must be met even after the all money is gone. Basic things like mailing out W2 forms for all the terminated employees need to be done (and sadly, in my experience, these things are not guaranteed). I could imagine this being a useful service for the creditors assuming that their money is still seeping out. Having a faster and more efficient way to sign the forms, check the boxes and tell the lawyers and government bureaucrats to move along would could have a real monetary benefit.