The defined benefits pension fund of G-Tech Electronics has a net value of $2.71 billion. The company is switching to a defined contribution pension plan. (This means the company is ending its traditional pension plan and instead will be making contributions to each employee's own personal retirement savings. Many companies in the US have done this or will be doing this soon.) G-Tech wants to guarantee its current retirees that they will continue to receive their pension benefits as promised. The withdrawal rate from the fund will be $177 million per year starting 1 year from now. How many years will it take completely deplete the fund, if the fund has an expected ROI of 5.5%?