I say, and with God's success: A person's share in the association falls under the ruling of debt, either it is for him or against him. If it is for him, then Zakat is due on it after he receives it if it reaches the Nisab along with the money he has. If it is against him, it reduces the money he has; because it is a debt on him, and he does not pay Zakat from his money equivalent to it. And God knows best.