AIG As Three Vowels

Today's Dumb Business Joke:

Billionaire investor Carl Icahn is calling for the company AIG to split up into 3 companies. At first I thought, "That would be easy, just call the new companies 'A', 'I', and 'G'. But it gets a bit complicated, because the G of AIG stands for 'Group', and if you are going to Ungroup the company then the new names would be A, I, and U. But based on the amount of money involved with the federal government bailing out AIG during the recent financial crisis, they should call them I O U.