Dhaliwal Products, Incorporated sponsors a postretirement plan providing health care benefits to employees who have completed at least 10 years' service and are age 53 years or older at retirement. To date, the employees that have retired under the plan have an average age of 60. No employee has worked beyond age 65. Crystal Li was hired when she was 46 years old. The attribution period for accruing Dhaliwal's expected postretirement health care benefit obligation to Li is during the period when Li is