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.
Confidence votes 1.3K. Sea Otters live in Washington and Oregon, Alaska, Canada, Russia, and Japan. They live in pretty much any body of water lakes, rivers, streams, etc. They sleep by floating on the surface of the water and they hunt down below the surface. Sea Otters live in salt water and fresh. ANSWER 2 Sea otters inhabit coasts and islands. They are usually found within 1 mile of the coast line.