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.
Sea Otter. The sea otter is the largest member of the weasel family and the smallest marine mammal. Ninety percent of the worldâs sea otters live in coastal Alaska. The Marine Mammal Protection Act protects sea otters. It prohibits commercial harvest of sea otters, and allows Alaska natives to hunt sea otters for subsistence and creation of handicrafts. Sea otters were hunted nearly to extinction in the late 1700s and 1800s through commercial harvest for their luxurious furs. Once commercial harvest ceased, sea otter numbers rebounded and they re-colonized much of their former range. Sea otter numbers have declined in southwestern Alaska over the past 20 years.