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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
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            },
            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)",
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            "text": "Sensitivity of the University's proportionate share of the net pension liability to changes in the discount rate - The following table presents the net pension liability of the University as of June 30, 2020, calculated using the discount rate of 7.50%, as well as what the University's net pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower (6.50%) or 1-percentage-point higher (8.50%) than the current rate:"
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                    "text": "1% Decrease (6.50%)",
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                    "text": "Current Discount Rate (7.50%)",
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                    "text": "1% Increase (8.50%)",
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                    "text": "Proportionate share of the Collective Net Pension Liability",
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                    "text": "$28,273,635",
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                    "text": "$22,158,930",
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                    "text": "$16,984,188",
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                    "text": "Summary Pension Plan Information:",
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                {
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                    "text": "KERS Hazardous/Non-hazardous",
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                        "col": 1,
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                },
                {
                    "id": "p135.4.15",
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                    "text": "KTRS",
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                        "colspan": 1
                    }
                },
                {
                    "id": "p135.4.16",
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                    "text": "Total",
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                    }
                },
                {
                    "id": "p135.4.17",
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                    "text": "June 30, 2020",
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                {
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                },
                {
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                    "text": "Net pension liability",
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                {
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                {
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                    "text": "$22,158,930",
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                {
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                    "text": "$64,627,263",
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                    "text": "Deferred outflows of resources",
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                    "text": "Deferred inflows of resources",
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                    "text": "902,920",
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                },
                {
                    "id": "p135.4.31",
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                    "text": "23,386,238",
                    "attrs": {
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                        "rowspan": 1,
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                },
                {
                    "id": "p135.4.32",
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                        "colspan": 1
                    }
                },
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                    "text": "Pension expense (income)",
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                        "row": 8,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p135.4.34",
                    "order": 38,
                    "type": "table_cell",
                    "bbox": {
                        "l": 192.66,
                        "t": 451.2267,
                        "r": 299.64,
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                    },
                    "text": "6,697,927",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p135.4.35",
                    "order": 39,
                    "type": "table_cell",
                    "bbox": {
                        "l": 299.64,
                        "t": 451.2267,
                        "r": 406.62,
                        "b": 432.96
                    },
                    "text": "(11,551,057)",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p135.4.36",
                    "order": 40,
                    "type": "table_cell",
                    "bbox": {
                        "l": 406.62,
                        "t": 451.2267,
                        "r": 513.6,
                        "b": 432.96
                    },
                    "text": "(4,853,130)",
                    "attrs": {
                        "row": 8,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p135.5",
            "order": 41,
            "type": "heading",
            "bbox": {
                "l": 82.56,
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            },
            "text": "NOTE 10 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB)",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p135.6",
            "order": 42,
            "type": "text",
            "bbox": {
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            "text": "In addition to the pension plans disclosed in Note 9, the University's employees participate in either the Kentucky Teachers Retirement System (KTRS) OPEB Plan or the Kentucky Employees Retirement System (KERS) OPEB Plan depending on the retirement plan in which they participate. Each OPEB plan is described in detail below."
        },
        {
            "id": "p135.7",
            "order": 43,
            "type": "heading",
            "bbox": {
                "l": 83.04,
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                "r": 352.56,
                "b": 328.32
            },
            "text": "Kentucky Employees Retirement System (KERS) OPEB Plan",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p135.8",
            "order": 44,
            "type": "text",
            "bbox": {
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            "text": "Plan Description: The KERS OPEB Plan is a cost-sharing multiple-employer defined benefit OPEB plan, which was available to University employees hired prior to January 1, 2014. This plan provides medical insurance for eligible retirees and is administered by Kentucky Retirement System (KRS) who publishes a financial report located at https://kyret.ky.gov."
        },
        {
            "id": "p135.9",
            "order": 45,
            "type": "text",
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            "text": "OPEB Benefits Provided: The information below summarizes the major other postemployment retirement benefit provisions of KERS Non-Hazardous and Hazardous plans. It is not intended to be, nor should it be interpreted as, a complete statement of all benefit provisions:"
        },
        {
            "id": "p135.10",
            "order": 46,
            "type": "heading",
            "bbox": {
                "l": 83.76,
                "t": 223.2,
                "r": 320.16,
                "b": 210.72
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            "text": "Insurance Tier 1: Participation began before 7/1/2003",
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            "level": 3
        },
        {
            "id": "p135.11",
            "order": 47,
            "type": "heading",
            "bbox": {
                "l": 83.76,
                "t": 201.84,
                "r": 313.2,
                "b": 189.36
            },
            "text": "Benefit Eligibility: Recipient of a retirement allowance",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p135.12",
            "order": 48,
            "type": "text",
            "bbox": {
                "l": 83.28,
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            "text": "Benefit: The percentage of member premiums paid by the retirement system are dependent on the number of years of service. Benefits also include duty disability retirements, duty death in service, non-duty death in service and surviving spouse of a retiree."
        },
        {
            "id": "p135.13",
            "order": 49,
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            "text": "42.",
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            "text": "(Continued)",
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        },
        {
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            "type": "footer",
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            "text": "Page 135 of 178",
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