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IEEE Geographic Units must annually report their financial status using the L50 Financial Report form. It covers the period of 1 January - 31 December.
A Life Member is an individual who has attained at least 65 years of age and whose age plus their years of service in the IEEE (need not be consecutive) or one of its predecessor Societies equals at least 100. Life members are exempt from IEEE dues. Life membership in a technical Society requires at least five years of consecutive membership in that technical Society and holding of IEEE’s Life Member designation.