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 (scientific name: Enhydra lutris) can be found in shallow water areas in the North Pacific Ocean. They especially like to reside in waters with kelp beds. Sea otters use the kelp to wrap themselves in when they are resting.ea otters are the smallest marine mammals. Sea otters are members of the weasel or Mustelidae family and are closely related to the mink and river otters. Since otters spend most of their time in the water, their hind feet are webbed and adapted for swimming.