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 that live in rocky bottom habitats interact with organisms such as lobsters, sea urchins, and abalone. In soft-bottom habitats, the sea otter interact with smaller animals such as Pismo clams, crabs, and snails. (See also Interactions).