Days before Lay's death, prosecutors had filed court papers seeking to extract $43.5 million from his financial holdings, including $6 million in a recently matured investment and at least $1.5 million more that Lay used to cover part of the mortgage on a luxury apartment in Houston. The government said it intended to set aside the money in a special fund for Enron investors and employees. Now, federal prosecutors are seeking to hold Skilling responsible for Lay's share, over Skilling's objections.

Separately yesterday, lawyers for the Lay family asked the court to release a $5 million bond that had been secured by the homes of several of Lay's five children. Federal prosecutors at the Enron Task Force declined to comment.