I've explained this to you twice before. Should I dumb it down even more?

Well, you see, when a family stops operating, the members don't go through an un-making ceremony to mark their retirement from OC. They don't say "Hey, we're done with this, let's all get together and relinquish our ranks officially." You still with me? So, there is no official point where Vincent LoScalzo stopped being boss. He does not necessarily "step down." He does not say "Hey fellas, I'm retiring, who wants to take over?" Because, eventually, the last person stops kicking up tribute to him. According to the FBI, for clarity purposes, he is still "the boss." Although the family of which he is the boss of, is no longer active. He is not, at this point, a "soldier." His last known title was "boss."

If a tree dies, and all the leaves fall off, the tree is still called a tree, although it's life processes are no longer working. It's no longer collecting sunlight, it's roots are no longer working. But it's still a tree.

How do we know the FBI follows this logic? Because, when Billy D'Elia of the Bufalino crime family was indicted in 2006, the feds confirmed that the Bufalino crime family was no longer active. But, Billy D'Elia was still referred to as the official boss of the Bufalino crime family. Because even though he was no longer collecting tribute, or commanding over a crime family, he was still (in name alone) the boss. Trees don't stop being trees when they stop collecting sunlight, or collecting water, or growing. They simply become 'dead' trees. In this case, the Bufalino crime family was a 'dead' family, but it's boss was still designated the boss.

I hope you understood that. Clearly my other two explanations were a little bit too complicated for you. Please, if you have any queries about this scenario, or what happens to trees when they die, let me know.