{ "document_id": 16528, "page": 47, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16639, "item_count": 16, "counts_by_type": { "footer": 1, "heading": 2, "table": 1, "table_cell": 11, "title": 1 }, "build_ms": 4, "items": [ { "id": "p47.1", "order": 1, "type": "title", "bbox": { "l": 206.4, "t": 756.24, "r": 405.6, "b": 717.36 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p47.2", "order": 2, "type": "heading", "bbox": { "l": 51.36, "t": 674.88, "r": 376.32, "b": 660.72 }, "text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p47.3", "order": 3, "type": "heading", "bbox": { "l": 105.12, "t": 649.68, "r": 497.52, "b": 636 }, "text": "Kentucky Teachers' Retirement System - Defined Benefit Plan (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p47.4", "order": 4, "type": "table", "bbox": { "l": 114.72, "t": 643.68, "r": 546.96, "b": 184.8 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 3, "integrity": { "cells_checked": 11, "cells_flagged": 0 } }, "children": [ { "id": "p47.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 126, "t": 633.6969, "r": 266.558274, "b": 621.44322 }, "text": "Plan Description (Continued)", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p47.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 128.4, "t": 604.5148859999999, "r": 190.277101, "b": 593.398187 }, "text": "Benefit Factor", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 252.000155, "t": 604.5148859999999, "r": 388.7241, "b": 457.43976 }, "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": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 408.6011, "t": 604.516878, "r": 544.159258, "b": 408.002325 }, "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": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 128.4, "t": 372.619146, "r": 214.792399, "b": 349.14259 }, "text": "Cost of Living Adjustment (COLA)", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 252.000155, "t": 373.100272, "r": 534.816074, "b": 337.263859 }, "text": "No COLA unless authorized by the Legislature. If authorized, the COLA is limited to 1.5%. This impacts all retirees regardless of Tier.", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p47.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 128.4, "t": 323.179718, "r": 228.459824, "b": 299.703162 }, "text": "Unreduced Retirement Benefit", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 252.000155, "t": 323.179718, "r": 384.054992, "b": 287.343305 }, "text": "Any age with 27 years of Kentucky service. Age 55 with 5 years of Kentucky service.", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 408.6011, "t": 323.179718, "r": 540.673826, "b": 262.62359100000003 }, "text": "Any age with 27 years of Kentucky service. Age 60 with 5 years of Kentucky service. Age 55 with 10 years of Kentucky service.", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 128.4, "t": 249.020577, "r": 219.655307, "b": 225.54402000000005 }, "text": "Reduced Retirement Benefit", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p47.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 252.000155, "t": 249.50070600000004, "r": 535.409403, "b": 188.94457899999998 }, "text": "Must be retired for service or disability to be eligible. Retired members are given a supplement based upon a contribution supplement table approved by the KTRS Board of Trustees. The retired member pays premiums in excess of the monthly supplement.", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } } ] }, { "id": "p47.5", "order": 16, "type": "footer", "bbox": { "l": 296.88, "t": 46.08, "r": 315.12, "b": 34.56 }, "text": "(44)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }