Read the following texts and table with financial data from an S&P 500 earnings report carefully.Based on the question-answer history (if provided), answer the last question. The answer may require mathematical calculation based on the data provided.

Text: mastercard incorporated notes to consolidated financial statements 2014 ( continued ) ( in thousands , except percent and per share data ) the following table summarizes expected benefit payments through 2019 for the pension plans , including those payments expected to be paid from the company 2019s general assets . since the majority of the benefit payments are made in the form of lump-sum distributions , actual benefit payments may differ from expected benefit payments. . <table class='wikitable'><tr><td>1</td><td>2010</td><td>$ 18181</td></tr><tr><td>2</td><td>2011</td><td>27090</td></tr><tr><td>3</td><td>2012</td><td>21548</td></tr><tr><td>4</td><td>2013</td><td>25513</td></tr><tr><td>5</td><td>2014</td><td>24002</td></tr><tr><td>6</td><td>2015-2019</td><td>128494</td></tr></table> substantially all of the company 2019s u.s . employees are eligible to participate in a defined contribution savings plan ( the 201csavings plan 201d ) sponsored by the company . the savings plan allows employees to contribute a portion of their base compensation on a pre-tax and after-tax basis in accordance with specified guidelines . the company matches a percentage of employees 2019 contributions up to certain limits . in 2007 and prior years , the company could also contribute to the savings plan a discretionary profit sharing component linked to company performance during the prior year . beginning in 2008 , the discretionary profit sharing amount related to prior year company performance was paid directly to employees as a short-term cash incentive bonus rather than as a contribution to the savings plan . in addition , the company has several defined contribution plans outside of the united states . the company 2019s contribution expense related to all of its defined contribution plans was $ 40627 , $ 35341 and $ 26996 for 2009 , 2008 and 2007 , respectively . note 13 . postemployment and postretirement benefits the company maintains a postretirement plan ( the 201cpostretirement plan 201d ) providing health coverage and life insurance benefits for substantially all of its u.s . employees hired before july 1 , 2007 . the company amended the life insurance benefits under the postretirement plan effective january 1 , 2007 . the impact , net of taxes , of this amendment was an increase of $ 1715 to accumulated other comprehensive income in 2007 . in 2009 , the company recorded a $ 3944 benefit expense as a result of enhanced postretirement medical benefits under the postretirement plan provided to employees that chose to participate in a voluntary transition program. .
Question: what is the total contribution expense related to all of its defined contribution plans in 2009 and 2008?
Answer: 75968.0
Question: what about the total including 2007?
Answer: 102964.0
Question: what is the average for three years?

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