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.
The adult sea otter is the smallest marine mammal and it is an endangered species. Sea otters are also the only marine mammal that does not have a layer of blubber to keep it warm.Instead, their thick fur insulates them and keeps their body around 100 degrees.nder each forearm, the sea otter has baggy folds of skin. The otters store food in these folds. They also store their favorite rocks. They use these rocks to break open mollusks and clams for food. Otters can crack open sea urchins and crabs with just their teeth.