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.
well you would die in around 7-9mins. A normal human could hold his breath for 5 minutes one time a human hold his breath for 7 minutes.   A Sea Otter can hold it's breath for up to 5 minutes. They live from 10 to 15 years. Not sure about how ling in captivity though.   a giantg river otter is 6 feet long. they can live up to 21 years.