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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S (KSU)\nPROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nJune 30, 2020\n(Amounts in thousands)",
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                    "text": "KSU's proportion of the net OPEB liability",
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            "text": "Note: This table represents data that is one year in arrears."
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            "text": "Changes in assumptions: For fiscal year 2020, the healthcare cost trend rate decreased from 7.75% and 5.75% to 7.50% and 5.50% for Pre-65 and Post-65, respectively. Medicare Part B premiums increased 2.63% from 0.00%. The municipal bond rate decreased from 3.89% to 3.50%. For fiscal year 2019, healthcare cost trend rates decreased to 0.00% from 1.02% for Medicare Part B Premiums. The municipal bond index rate increased from 3.56% to 3.89%."
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            "text": "Change in benefit terms: There were no changes for fiscal years 2020 and 2019. For fiscal year 2018, the eligibility for non-single subsidies (NSS) for the KEHP-participating members who retired prior to July 1, 2010 was restored, but the state will only finance, via its KEHP \"Shared Responsibility\" contributions, the costs of the NSS related to those KEHP-participating members who retired on or after July 1, 2010."
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            "text": "SCHEDULE OF THE UNIVERSITY'S OPEB CONTRIBUTIONS\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nJune 30, 2020\n(Amounts in thousands)",
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                    "text": "$",
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                },
                {
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                },
                {
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                },
                {
                    "id": "p166.7.16",
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                    "text": "297",
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                },
                {
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                },
                {
                    "id": "p166.7.18",
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                    "bbox": {
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                    "text": "287",
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                },
                {
                    "id": "p166.7.19",
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                    "text": "Contribution deficiency (excess)",
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                {
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                },
                {
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                },
                {
                    "id": "p166.7.22",
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                },
                {
                    "id": "p166.7.23",
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                    "text": "-",
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                        "colspan": 1
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                },
                {
                    "id": "p166.7.24",
                    "order": 63,
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                },
                {
                    "id": "p166.7.25",
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                },
                {
                    "id": "p166.7.26",
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                    "bbox": {
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                    "text": "KSU covered payroll",
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                        "col": 0,
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                },
                {
                    "id": "p166.7.27",
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                    "attrs": {
                        "row": 4,
                        "col": 1,
                        "rowspan": 1,
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                },
                {
                    "id": "p166.7.28",
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                    "text": "23,652",
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p166.7.29",
                    "order": 68,
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                        "colspan": 1
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                },
                {
                    "id": "p166.7.30",
                    "order": 69,
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                    "text": "22,544",
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                        "colspan": 1
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                },
                {
                    "id": "p166.7.31",
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                    "text": "$",
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                        "row": 4,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p166.7.32",
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                    "text": "19,083",
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                        "colspan": 1
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                },
                {
                    "id": "p166.7.33",
                    "order": 72,
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                    "text": "Contributions as a percentage of covered payroll",
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
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                },
                {
                    "id": "p166.7.34",
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                    "text": "",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p166.7.35",
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                    "text": "1.26%",
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                        "colspan": 1
                    }
                },
                {
                    "id": "p166.7.36",
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                },
                {
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                    "text": "1.32%",
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                        "colspan": 1
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                },
                {
                    "id": "p166.7.38",
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                    "text": "",
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                },
                {
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                    "text": "1.50%",
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                        "colspan": 1
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            ]
        },
        {
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            "text": "Note: These are 10-year schedules. However, the information in this schedule is not required to be presented retroactively. Years will be added to this schedule in future fiscal years until 10-years of information is available."
        },
        {
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            "text": "72.",
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        {
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            "text": "Page 166 of 178",
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    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}