Elizabeth S. Wurdak, John J. Gilbert, Richard Jagels, Fine Structure of the Resting Eggs of the Rotifers Brachionus calyciflorus and Asplanchna sieboldi, Transactions of the American Microscopical Society, Vol. 97, No. 1 (Jan., 1978), pp. 49-72
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Wurdak et al. (1978) studied this question.