California Code
ARTICLE 1 - Limitations
Section 12454.5.

12454.5. (a) A worker cooperative may create an indivisible reserves account that shall not be distributed to members.

(b) Funds in the indivisible reserves account shall only derive from non-patronage-sourced income, in a manner provided in the articles or bylaws, or by the board, and shall be used as capital for the cooperative.

(Added by Stats. 2015, Ch. 192, Sec. 18. (AB 816) Effective January 1, 2016.)