New York Laws
Article 5-A - Worker Cooperative Corporations
94 - Conversion of Membership Shares and Internal Capital Accounts Upon Revocation of Election; Consolidation or Merger.

ยง 94. Conversion of membership shares and internal capital accounts
upon revocation of election; consolidation or merger. When any worker
cooperative revokes its election in accordance with section eighty-six
of this article, an amendment of the certificate of incorporation shall
provide for conversion of membership shares and internal capital
accounts or their conversion to securities or other property in a manner
consistent with the provisions of the business corporation law.