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.
North American river otters live an average of 21 years of age in captivity, but they can reach 25 years of age. However, they normally live about 8 to 9 years in the wild, but are capable of living up to 13 years of age.he North American river otter was first described by German naturalist Johann Christian Daniel von Schreber in 1777. The mammal was identified as a species of otter and has a variety of common names, including North American river otter, northern river otter, common otter and, simply, river otter.