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.
In the U.S., there are two distinct sea otter subspecies, the Northern sea otter (Enhydra lutris kenyoni) and the Southern sea otter (Enhydra lutris nereis). Northern sea otters are found in the Aleutian Islands, Southern Alaska, British Columbia, and Washington.Southern sea otters, also known as California sea otters, live in the waters along the California coastline and range from San Mateo County in the north to Santa Barbara County in the south.he heaviest members of the weasel family, sea otters are also the second smallest marine mammals. Sea otters are a keystone species, meaning their role in their environment has a greater effect than other species.