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.
photo M Noonan. Taxonomy/Description The Sea Otter's scientific name is Enhydra lutris, which means otter that lives in the water. This species is aptly named because sea otters rarely come on land. This animal is the largest otter species by weight.Adults range in weight from 50-100lbs and grow to 4-5ft from head to tail tip.axonomy/Description The Sea Otter's scientific name is Enhydra lutris, which means otter that lives in the water.