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 live in shallow coastal waters off the northern Pacific. Their historic range stretched from Japan, along the coast of Siberia and the Aleutian Chain and down the Alaska, British Columbia, Washington, Oregon and California coast to Baja California.he heaviest members of the weasel family, sea otters are also the second smallest marine mammals. Sea otters are a keystone species, meaning their role in their environment has a greater effect than other species.