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 has a very buoyant body. This is due to all the air trapped in its fur, and also to its large lung capacity, two and a half times greater than other animals its size. The sea otter can hold its breath up to five minutes underwater. All these parts working together make the sea otter one furry fantastic creature. Related Videos