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.
Sea otters are not just cute animals swimming and splashing carefree offshore. They are a keystone species, essential to the ecosystem, and they are facing some serious threats! Sea otters naturally thrive in nearshore habitats. They eat 40 plus different types of species such as clams, urchins, and snails. The animals that they prey on devour kelp forests. Therefore, sea otters are crucial to maintaining kelp forest levels, which provide cover and food for many marine animals.