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 wild, sea otters live to a maximum age of 23 years, with average lifespans of 10â15 years for males and 15â20 years for females. Several captive individuals have lived past 20 years, and a female at the Seattle Aquarium died at the age of 28 years.