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.
Behavior. Sea otters spend much of their lives in the water and can dive up to 330 feet when foraging for food. They sometimes rest in coastal kelp forests, often draping the kelp over their bodies to keep from drifting away. Sea otters are also one of the few mammals other than primates known to use tools.