Mark Stewart is a attorney whose practice specializes in cooperative business organizations and the organization, governance, finance, taxation, and mergers/acquisitions of cooperatives and other collaborative enterprises.  Stewart is the primary author of the current Ohio Cooperative Law.  His publications include:

• Selling Stock to Employees Through a Qualified Worker-Owned Cooperative and Sheltering Capital Gain The IRC § 1042 Rollover
• Employee Cooperative as a Plan for Business Succession (slide presentation)
• The Ohio Cooperative Law - Is A Cooperative Finally Ready For The Choice Of Entity List?