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.
Otters have long, slim bodies and relatively short limbs with webbed paws. Most have sharp claws on their feet and all except the sea otter have long, muscular tails. The 13 species range in adult size from 0.6 to 1.8 m (2.0 to 5.9 ft) in length and 1 to 45 kg (2.2 to 99.2 lb) in weight. The Oriental small-clawed otter is the smallest otter species and the giant otter and sea otter are the largest.