When HUD is no longer involved, there are two schools of thought as to whether the governing documents should be amended.
Financial Aspects of Strategic Planning NAHC- 
Working with Financial Statement 
What Are Patronage Refunds 
Understanding Cooperative Bookkeeping and Financial 
Managing Your Cooperative Equity 
Income Tax Treatment of Cooperatives 
Income Tax Treatment of Cooperatives – Handling of Losses 
Income Tax Treatment of Cooperative Patronage Refunds 
Impact of Tax Reform on Agricultural Cooperatives 
Financing Cooperative & Mutual Housing.