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 build dens in the burrows of other mammals, in natural hollows, such as under a log, or in river banks. Dens have underwater entrances and a tunnel leading to a nest chamber that is lined with leaves, grass, moss, bark, and hair.orth 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.