Kenneth Lay died on holiday at a resort before he was sentenced. The conviction was vacated:
Lay, who at age 64 succumbed to a massive heart attack at a rented Colorado vacation home, was found guilty by a federal jury in May along with former Enron Chief Executive Jeffrey K. Skilling of conspiracy and fraud. The two were star defendants in the notorious business scandal, which vaporized more than 4,000 jobs and billions of dollars in stockholders’ investments.
But when a defendant who pleaded not guilty dies before sentencing, as Lay did, in most cases the conviction is wiped out on the grounds that the defendant did not have the opportunity to appeal, legal experts said....
Lay, who at age 64 succumbed to a massive heart attack at a rented Colorado vacation home, was found guilty by a federal jury in May along with former Enron Chief Executive Jeffrey K. Skilling of conspiracy and fraud. The two were star defendants in the notorious business scandal, which vaporized more than 4,000 jobs and billions of dollars in stockholders’ investments.
But when a defendant who pleaded not guilty dies before sentencing, as Lay did, in most cases the conviction is wiped out on the grounds that the defendant did not have the opportunity to appeal, legal experts said....
https://www.latimes.com/archives/la-xpm-2006-jul-06-fi-lay6-...
https://en.wikipedia.org/wiki/Kenneth_Lay