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.
Why are sea otters endangered. The sea otter is a marine mammal which lives on the coasts of the northern Pacific Ocean. Their primary form of insulation is their thick coat of fur, which is the densest fur known in the animal kingdom.Although sea otters have the ability to walk on land, they are capable of living exclusively in the ocean.These traits are what have made the otter such an endangered species.he sea otter is a marine mammal which lives on the coasts of the northern Pacific Ocean. Their primary form of insulation is their thick coat of fur, which is the densest fur known in the animal kingdom.