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.
According to Defenders of Wildlife, a wildlife charity organization, sea otters are endangered because they were nearly hunted to extinction in the 1700s and 1800s. Sea otters once numbered in the hundreds of thousands, but fur traders hunted them in large numbers and, consequently, reduced their population size. The International Fur Seal Treaty of 1911, the Marine Mammal Protection Act and the Endangered Species Act of 1977 helped stop the sea otter population from dwindling. However, the sea otter population has been slow to recover. In addition to oil spills, sea otters also face other human threats.