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 in the Olympic Coast National Marine Sanctuary are descendants of otters translocated from Alaska in 1969 and 1970. Modern efforts in sea otter conservation began in the early 19th century, when the sea otter was nearly extinct due to large-scale commercial hunting. The sea otter was once abundant in a wide arc across the North Pacific ocean, from northern Japan to Alaska to Mexico. By 1911, hunting for the animal's luxurious fur had reduced the sea otter population to fewer than 2000 individuals in the most remote and inaccessible parts of its range. During the 20th century, sea otter populations recovered from remnant populations in the far east of Russia, western Alaska, and California.