{ "document_id": 15112, "page": 474, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 15242, "item_count": 23, "counts_by_type": { "footer": 3, "header": 1, "heading": 1, "table": 1, "table_cell": 16, "text": 1 }, "build_ms": 6, "items": [ { "id": "p474.1", "order": 1, "type": "header", "bbox": { "l": 215.76, "t": 764.4, "r": 395.52, "b": 728.16 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p474.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 694.32, "r": 349.68, "b": 680.4 }, "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p474.3", "order": 3, "type": "text", "bbox": { "l": 70.08, "t": 671.04, "r": 153.36, "b": 657.6 }, "text": "Benefits Provided" }, { "id": "p474.4", "order": 4, "type": "table", "bbox": { "l": 78, "t": 651.12, "r": 536.4, "b": 173.52 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 3, "integrity": { "cells_checked": 15, "cells_flagged": 0 } }, "children": [ { "id": "p474.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 78, "t": 651.12, "r": 230.8, "b": 571.52 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p474.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 230.93, "t": 642.322, "r": 311.939, "b": 613.237 }, "text": "Tier 1\\nParticipation Prior to\\nJuly 1, 2008", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p474.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 421.87, "t": 642.322, "r": 515.965, "b": 613.237 }, "text": "Tier 2\\nParticipation on or After\\nJuly 1, 2008", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p474.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 82.824, "t": 596.242, "r": 166.38, "b": 587.917 }, "text": "Covered Employees:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 198.53, "t": 596.242, "r": 343.07, "b": 556.837 }, "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 403.27, "t": 596.242, "r": 529.747, "b": 556.837 }, "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 82.824, "t": 539.812, "r": 148.848, "b": 531.4870000000001 }, "text": "Benefit Formula:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 198.53, "t": 537.532, "r": 422.657, "b": 529.207 }, "text": "Final Compensation X Benefit Factor X Years of Service", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p474.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 82.824, "t": 509.812, "r": 165.399, "b": 501.487 }, "text": "Final Compensation:", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 198.53, "t": 509.812, "r": 338.15, "b": 408.367 }, "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": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 403.27, "t": 509.812, "r": 533.293, "b": 398.047 }, "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.", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 82.824, "t": 380.932, "r": 141.432, "b": 372.607 }, "text": "Benefit Factor:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 198.53, "t": 380.932, "r": 341.576, "b": 279.467 }, "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.", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 403.27, "t": 380.932, "r": 532.858, "b": 217.42700000000002 }, "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.", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 82.824, "t": 198.24199999999996, "r": 163.392, "b": 179.59699999999998 }, "text": "Cost of Living Adjustment (COLA):", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p474.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 198.53, "t": 198.24199999999996, "r": 507.194, "b": 179.59699999999998 }, "text": "1.5% annually additional ad hoc increases must be authorized by the General Assembly.", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } } ] }, { "id": "p474.5", "order": 21, "type": "footer", "bbox": { "l": 278.88, "t": 70.8, "r": 332.64, "b": 58.56 }, "text": "(Continued)", "attrs": { "block_label": "footer" } }, { "id": "p474.6", "order": 22, "type": "footer", "bbox": { "l": 258.96, "t": 48, "r": 352.32, "b": 37.2 }, "text": "Page 474 of 649", "attrs": { "block_label": "footer" } }, { "id": "p474.7", "order": 23, "type": "footer", "bbox": { "l": 524.4, "t": 47.52, "r": 539.76, "b": 36 }, "text": "23.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }