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.
Oil spills, therefore, can affect sea otters perhaps more so than any other marine mammal; oil coating their fur can lead to death by hypothermia. 4. Sea otters do not migrate far. Their raftsâusually comprised of a single sexâcan range from as few as 10 individuals to as high as 1,000.