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.
North American river otters can live up to 21 years in captivity. They normally live about 8 to 9 years in the wild. North American river otters live alone or in family groups of, usually, females and their young. They are known as playful animals, often seen sliding in mud and snow and playing in the water.orth American river otters are semi-aquatic mammals, with long, streamlined bodies, thick tapered tails, and short legs. They have wide, rounded heads, small ears, and nostrils that can be closed underwater. Their whiskers are long and thick.