Developed by Rebecca Lurie and Bernadette King Fitzsimons, this toolkit delves into the intersection of cooperative law and employment and labor relations law, with a focus on unionized workers and worker-owned employers. It provides valuable
The Island Employee Cooperative (“IEC”) was created after Vern and Sandra Seile, owners of a supermarket, grocery store, and pharmacy/variety store, merged and sold their businesses to their employees. The IEC conversion powerfully illustrates the
Subchapter K: A Tax Status for Partnerships The Subchapter K tax status, also known as “Partnership Taxation” prevents a business from being taxed at the federal level. Instead, it passes through all income and losses
The information presented on Co-oplaw.org is largely based on California law and IS NOT LEGAL ADVICE.
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