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.
Unlike other marine mammals, sea otters do not have a layer of blubber to keep them warm; they rely on warm air trapped in their fur. Sea otters have the densest fur of any mammal, with about 100,000 hairs in a space about the size of a postage stamp. Most otter species capture prey with their mouth, but Asian small-clawed otters and sea otters have flexible fingers and grab with their hands.