Consult the site http://en.wikipedia.org/wiki/Ieee from where it can be seen that IEEE Members who have reached the age of 65 and whose number of years of membership plus their age in years adds up to at least 100 are recognized as Life Members. Let us write a function which takes the year of birth & year of taking IEEE membership of a person and results in the year when the person can be eligible for being the life member of IEEE. For example, if a person was born in 1940 & took IEEE membership in 1965 then he/she can be eligible in 2005 because at 2005, his age becomes 65 & his number of years of membership(40) plus his age in years(65) adds up to 105(>100). So, the function ieee_lm(1940,1965)=2005