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.
There are also other types of otters, such as the river otter, but sea otters are distinctly different from other otters. They are adapted to living their entire lives in the water, whereas other otters live on land and merely hunt in water.Unlike other marine mammals, such as seals and dolphins, sea otters do not rely on a layer of fat to insulate their bodies from the cold water. Instead, they have a thick fur which keeps them warm.Adult sea otters average about 1.3 meters (4 feet) in length and about 20-45 kilograms (45-100 pounds) in weight.n fact, sea otters help create kelp beds, by eating urchins and other kelp-eating animals. Otters are usually found congregated together into groups called rafts. Male otters form separate rafts from female otters. Not all otters live in rafts.