Our club shut down as of 12/31/2005. As the club manager, I
did everything possible to close it out cleanly so that
there would be no tax work to do for tax year 2006. All
stocks were sold and all members cashed out with a valuation
date of 11/30/05, and the club's brokerage account was
zeroed out by mid-December.

Now, the brokerage has posted an interest payment to the
account as of 01/03/06. The club currently has no members -
that is, nobody owns any shares. So,

1) Who gets the money?

2) Does this mean I need to file a 2006 tax return for the
club in 2007? (Just what I worked so hard to avoid...)

Thanks.