NRS 81.925: Reserve accounts; allocation of indivisible reserve account upon dissolution or sale.

1. A worker cooperative may use:

(a) A divisible reserve account; or

(b) An indivisible reserve account.

2. An account used pursuant to subsection 1 may be used to pay the expenses of a worker cooperative, including, without limitation, wages.

3. Upon the dissolution or sale of a worker cooperative, an indivisible reserve account of the worker cooperative must be allocated to an indivisible reserve account of another worker cooperative or nonprofit corporation.