I do not understand this question. The individuals are either living or dead and this is indicated on the Individuals screen in Legacy, That is recorded in the GEDCOM output. whether ALL programs will read this on importing the GEDCOM is a different story, and it may still be the case that some will only record a person as dead if there is a date of death/burial.
I am sorry the question was not clear. I hope the following will help.
I want to export a Legacy gedcom to another piece of software without exporting details on living individuals, but I would like the other software to be able to determine if an individual is living. The other software can accept a "living flag" I just don't know if Legacy can export such a flag in its Gedcom structure.
I made this same query to the TNG User Group. I received a wealth of information about the issue as there seems to be many Legacy Users who also use TNG, which is not surprising as both Legacy and TNG are excellent products.
What I learned is that although Legacy does not pass a living flag to its Gedcom exports it does pass a field DEAT in its GEDCOM export files, indicating that the individual is dead. The field DEAT is set to "Y" if Legacy has any death data or if the "Living" radio button is set to "No".
In TNG one import field had to be reset to use the dead flag as opposed to a living flag.