Race conditions when an annual report becomes available / entity becomes "not in good standing"

### Description

* GIVEN the entity has a draft filing saved
* WHEN an annual report becomes available to file
* THEN ❓

This ticket is to define THEN.

### Questions
Do all entities have the same definition of "not in good standing"? i.e. they have an AR outstanding? Do we need to define a different behavior for other entities?

No files, tests, or entry points are mentioned. First resolve the intended THEN behavior for a saved draft when an annual report becomes available, including whether "not in good standing" is defined uniformly; done means the behavior and entity-specific rules are agreed.

Written by the indexing model from the issue text.