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. G-Tech wants to guarantee its current retirees that they will maintain to receive their pension benefits as promised. The withdrawal rate from the fund will be $177 million per year starting 1 year from now. Determine the numbers of years will it take totally deplete the fund, if the fund has an expected ROI of 5.5%?