If i'm totally honest, it would benefit me to just sell my business for $1. Then all liabilities are passed on to the new owner, and i dont need to pay for wind-down insurance over several years.
That idea crossed my mind, during my encounter with this issue a decade ago. I mulled over the idea of buying the consulting part of the business for a nominal "1$" while splitting off the manufacturing part to the other parties more interested in that. After torturing myself for a while I decided that the owner wouldn't go for it.