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Message: <blockquote data-quote="Cerebral Paladin" data-source="post: 5353763" data-attributes="member: 3448">Many publishers may be defunct in terms of their work, but still exist as entities that can collect additional revenue.  Lots of small businesses may be organized as proprietorships or file some minor paperwork to remain active as corporations.I run a small partnership making iPhone apps in my spare time with some friends.  If we reached the point where we pulled the plug, we would just stop making new apps--the minor effort to keep paying taxes and to handle the accounting to pay some royalties would still be worth it.  The same is probably true for many of the disappeared RPG publishers.</blockquote>