{
    "document_id": 16528,
    "page": 60,
    "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": 11,
    "counts_by_type": {
        "footer": 1,
        "heading": 5,
        "text": 4,
        "title": 1
    },
    "build_ms": 1,
    "items": [
        {
            "id": "p60.1",
            "order": 1,
            "type": "title",
            "bbox": {
                "l": 206.16,
                "t": 756.24,
                "r": 405.6,
                "b": 717.6
            },
            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2024",
            "attrs": {
                "block_label": "doc_title"
            },
            "level": 2
        },
        {
            "id": "p60.2",
            "order": 2,
            "type": "heading",
            "bbox": {
                "l": 51.84,
                "t": 674.88,
                "r": 473.52,
                "b": 660.72
            },
            "text": "NOTE 10 OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p60.3",
            "order": 3,
            "type": "heading",
            "bbox": {
                "l": 105.12,
                "t": 649.68,
                "r": 376.08,
                "b": 636.48
            },
            "text": "Kentucky Teachers' Retirement System OPEB Plan",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p60.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 124.32,
                "t": 633.84,
                "r": 250.56,
                "b": 620.4
            },
            "text": "Medical Insurance Plan",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p60.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 124.32,
                "t": 617.76,
                "r": 208.32,
                "b": 605.28
            },
            "text": "Plan Description"
        },
        {
            "id": "p60.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 122.88,
                "t": 602.64,
                "r": 559.92,
                "b": 537.12
            },
            "text": "In addition to the pension benefits previously described, KRS 161.675 requires KTRS to provide postemployment 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": "p60.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 123.84,
                "t": 526.8,
                "r": 214.8,
                "b": 513.84
            },
            "text": "Benefits Provided",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p60.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 122.64,
                "t": 510.48,
                "r": 560.64,
                "b": 394.8
            },
            "text": "To be eligible for medical benefits, the member must have retired either for service or disability. The KTRS Medical Insurance Fund offers coverage to members under the age of 65 through the Kentucky Employees Health Plan administered by the Kentucky Department of Employee Insurance. KTRS retired members are given a supplement to be used for payment of their health insurance premium. The amount of the member's supplement is based on a contribution supplement table approved by the KTRS Board of Trustees. The retired member pays premiums in excess of the monthly supplement. Once retired members and eligible spouses attain age 65 and are Medicare eligible, coverage is obtained through the KTRS Medicare Eligible Health Plan."
        },
        {
            "id": "p60.9",
            "order": 9,
            "type": "heading",
            "bbox": {
                "l": 123.6,
                "t": 384.48,
                "r": 193.44,
                "b": 371.28
            },
            "text": "Contributions",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p60.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 122.64,
                "t": 368.4,
                "r": 560.64,
                "b": 266.16
            },
            "text": "To fund the postretirement healthcare benefit, 7.50% of the gross annual payroll of members is contributed. 3.75% is paid by member contributions, 0.75% from state appropriation, and 3.00% from the employer. The state contributes the net cost of health insurance premiums for members who retired on or after July 1, 2010, who are in the non-Medicare eligible group. Also, the premiums collected from retirees as described in the plan description and investment interest help meet the medical expenses of the plan. For the year ended June 30, 2024, the University contributed $339,580 to the KTRS medical insurance plan."
        },
        {
            "id": "p60.11",
            "order": 11,
            "type": "footer",
            "bbox": {
                "l": 296.88,
                "t": 46.32,
                "r": 315.12,
                "b": 34.32
            },
            "text": "(57)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}