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.
The sea otter hunts in short dives, often to the sea floor. Although it can hold its breath for up to five minutes, its dives typically last about one minute and no more than four. It is the only marine animal capable of lifting and turning over rocks, which it often does with its front paws when searching for prey.