Per-unit retain certificates issued by a cooperative generally receive the same tax treatment as patronage dividends, discussed earlier. 1  Qualified certificates. Qualified per-unit retain certificates are those issued to patrons who have agreed to include the stated dollar amount of these certificates in income in the year of receipt.
Answered by The Community. Making the world better, one answer at a time. River Otters have been known to live sixteen years in captivity, and may live 10 - 20 yrs in the wild. Sea otters can live up to 25 years of age, although the average lifespan is 10 to 12 years.
They eat animals with shells, like clams and abalone, and use a stone to break open the shells. When sea otters are under water searching for food, they store what they have found in the loose skin folds at their armpits. Adult sea otters can eat 25%-30% of their body weight in one day! Sea otters in California are a threatened species due to past over hunting for their beautiful fur.