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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": "Benefits Provided"
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                    "text": "Tier 1 Participation Prior to July 1, 2008",
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                    "text": "Tier 2 Participation on or After July 1, 2008",
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                    "text": "Covered Employees:",
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                {
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                    "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)",
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                },
                {
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                    "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)",
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                {
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                    "text": "Benefit Formula:",
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                },
                {
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                    "text": "Final Compensation X Benefit Factor X Years of Service",
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                },
                {
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                    "text": "Final Compensation:",
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                },
                {
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                    "bbox": {
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                    "text": "Average of the highest 5 annual salaries reduced 5% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.",
                    "attrs": {
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                    }
                },
                {
                    "id": "p53.4.11",
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                    "bbox": {
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                    "text": "Average of the highest 5 annual salaries reduced 6% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.",
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                },
                {
                    "id": "p53.4.12",
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                    "text": "Benefit Factor:",
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                },
                {
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                    "text": "Non-University members: 2.00% for service prior to 7/1/1983; 2.50% for service after 7/1/1983; 2.00% if participation after 7/1/2002 and less than 10 years; 2.50% if participation after 7/1/2002 and more than 10 years; 3.00% if retire after 7/1/2004 with more than 30 years. University members: 2.0% for each year of service.",
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                },
                {
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                    "text": "Non-University members: 1.70% if less than 10 years; 2.00% if greater than 10 years, but no more than 20 years; 2.30% if greater than 20 years, but no more than 26 years; 2.50% if greater than 26 years, but no more than 30 years; 3.00% for service greater than 30 years. University members: 1.50% if less than 10 years; 1.70% if greater than 10 years, but less than 20 years; 1.85% if greater than 20 years, but less than 27 years; 2.00% if greater than 27 years.",
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                    "text": "Cost of Living Adjustment (COLA):",
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                },
                {
                    "id": "p53.4.16",
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                    "text": "1.5% annually additional ad hoc increases must be authorized by the General Assembly.",
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            "text": "(Continued)"
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            "text": "38.",
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            "text": "Page 53 of 178",
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