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.
A: Sea otters are listed as an endangered species because they are vulnerable to oil spills from ships and coastal tanker traffic. They also have a reduced population size, which puts them in danger of becoming extinct. According to the U.S. Fish and Wildlife Service, sea otters have been protected under the Endangered Species Act since 1977.