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.
A finding by researchers in Alaska is that sea otters Enhydra lutris in the Aleutian Islands rarely eat sea urchins Strongylocentrotus polyacanthus less than 1.5cm diameter (depending upon area; see graph) This size represents individuals of about 3yr of age, of an approximate 14-16yr maximum life span.