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.
In California, bites from sharks (particularly great white sharks) have been estimated to cause 10% of sea otter deaths and are one of the reasons the population has not expanded further north. The great white shark is believed to be their primary predator, and dead sea otters have been found with injuries from shark bites.