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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020",
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            "text": "NOTE 10 – OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
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                    "text": "Deferred Outflows of Resources",
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                    "text": "Change of assumptions",
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                    "text": "Changes in proportion and differences between employer contributions and proportionate share of plan contributions",
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            "text": "OPEB Plan Fiduciary Net Position: Detailed information about the KERS OPEB plans' fiduciary net position is available in the separately issued OPEB plan financial reports."
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            "text": "Kentucky Teachers' Retirement System",
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            "text": "Medical Insurance Plan",
            "attrs": {
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        },
        {
            "id": "p142.10",
            "order": 55,
            "type": "text",
            "bbox": {
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            "text": "Plan Description - In addition to the pension benefits previously described, Kentucky Revised Statute 161.675 requires KTRS to provide post-employment healthcare benefits to eligible members and dependents. The KTRS Medical Insurance benefit is a cost-sharing multiple employer defined benefit plan. Changes made to the medical plan may be made by the KTRS Board of Trustees, the Kentucky Department of Employee Insurance and the General Assembly."
        },
        {
            "id": "p142.11",
            "order": 56,
            "type": "footer",
            "bbox": {
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                "b": 72
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            "text": "49.",
            "attrs": {
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        },
        {
            "id": "p142.12",
            "order": 57,
            "type": "footer",
            "bbox": {
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                "r": 328.08,
                "b": 92.64
            },
            "text": "(Continued)",
            "attrs": {
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        },
        {
            "id": "p142.13",
            "order": 58,
            "type": "footer",
            "bbox": {
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            "text": "Page 142 of 178",
            "attrs": {
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            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}