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.
An otter in the sea is usually not a Sea Otter!The Sea Otter (Enhydra lutris) is our smallest marine mammal, but is one of the largest of the world's 13 otter species-males weigh up to 45 kilograms and reach 148 centimetres in length. Females are slightly smaller.