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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nJUNE 30, 2024\n(AMOUNTS IN THOUSANDS)\n(SEE INDEPENDENT AUDITORS' REPORT)",
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                        "b": 364.14
                    },
                    "text": "$ 10,894",
                    "attrs": {
                        "row": 5,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.48",
                    "order": 50,
                    "type": "table_cell",
                    "bbox": {
                        "l": 653.73,
                        "t": 380.49,
                        "r": 739.68,
                        "b": 364.14
                    },
                    "text": "$ 11,832",
                    "attrs": {
                        "row": 5,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.49",
                    "order": 51,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.08,
                        "t": 364.14,
                        "r": 138.03,
                        "b": 347.79
                    },
                    "text": "Proportionate Share of the Net OPEB Liability as a Share of its Covered Employee Payroll",
                    "attrs": {
                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.50",
                    "order": 52,
                    "type": "table_cell",
                    "bbox": {
                        "l": 138.03,
                        "t": 364.14,
                        "r": 223.98,
                        "b": 347.79
                    },
                    "text": "34.22%",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.51",
                    "order": 53,
                    "type": "table_cell",
                    "bbox": {
                        "l": 223.98,
                        "t": 364.14,
                        "r": 309.93,
                        "b": 347.79
                    },
                    "text": "50.92%",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.52",
                    "order": 54,
                    "type": "table_cell",
                    "bbox": {
                        "l": 309.93,
                        "t": 364.14,
                        "r": 395.88,
                        "b": 347.79
                    },
                    "text": "28.13 %",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.53",
                    "order": 55,
                    "type": "table_cell",
                    "bbox": {
                        "l": 395.88,
                        "t": 364.14,
                        "r": 481.83,
                        "b": 347.79
                    },
                    "text": "35.59 %",
                    "attrs": {
                        "row": 6,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.54",
                    "order": 56,
                    "type": "table_cell",
                    "bbox": {
                        "l": 481.83,
                        "t": 364.14,
                        "r": 567.78,
                        "b": 347.79
                    },
                    "text": "44.21 %",
                    "attrs": {
                        "row": 6,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.55",
                    "order": 57,
                    "type": "table_cell",
                    "bbox": {
                        "l": 567.78,
                        "t": 364.14,
                        "r": 653.73,
                        "b": 347.79
                    },
                    "text": "51.64 %",
                    "attrs": {
                        "row": 6,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.56",
                    "order": 58,
                    "type": "table_cell",
                    "bbox": {
                        "l": 653.73,
                        "t": 364.14,
                        "r": 739.68,
                        "b": 347.79
                    },
                    "text": "49.70 %",
                    "attrs": {
                        "row": 6,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.57",
                    "order": 59,
                    "type": "table_cell",
                    "bbox": {
                        "l": 52.08,
                        "t": 347.79,
                        "r": 138.03,
                        "b": 331.44
                    },
                    "text": "Plan Fiduciary Net Position as a Percentage of Total OPEB Liability",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.58",
                    "order": 60,
                    "type": "table_cell",
                    "bbox": {
                        "l": 138.03,
                        "t": 347.79,
                        "r": 223.98,
                        "b": 331.44
                    },
                    "text": "53.52%",
                    "attrs": {
                        "row": 7,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.59",
                    "order": 61,
                    "type": "table_cell",
                    "bbox": {
                        "l": 223.98,
                        "t": 347.79,
                        "r": 309.93,
                        "b": 331.44
                    },
                    "text": "81.70%",
                    "attrs": {
                        "row": 7,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.60",
                    "order": 62,
                    "type": "table_cell",
                    "bbox": {
                        "l": 309.93,
                        "t": 347.79,
                        "r": 395.88,
                        "b": 331.44
                    },
                    "text": "51.74 %",
                    "attrs": {
                        "row": 7,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.61",
                    "order": 63,
                    "type": "table_cell",
                    "bbox": {
                        "l": 395.88,
                        "t": 347.79,
                        "r": 481.83,
                        "b": 331.44
                    },
                    "text": "39.05 %",
                    "attrs": {
                        "row": 7,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.62",
                    "order": 64,
                    "type": "table_cell",
                    "bbox": {
                        "l": 481.83,
                        "t": 347.79,
                        "r": 567.78,
                        "b": 331.44
                    },
                    "text": "32.58 %",
                    "attrs": {
                        "row": 7,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.63",
                    "order": 65,
                    "type": "table_cell",
                    "bbox": {
                        "l": 567.78,
                        "t": 347.79,
                        "r": 653.73,
                        "b": 331.44
                    },
                    "text": "25.50 %",
                    "attrs": {
                        "row": 7,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p85.2.64",
                    "order": 66,
                    "type": "table_cell",
                    "bbox": {
                        "l": 653.73,
                        "t": 347.79,
                        "r": 739.68,
                        "b": 331.44
                    },
                    "text": "21.18 %",
                    "attrs": {
                        "row": 7,
                        "col": 7,
                        "rowspan": 1,
                        "colspan": 1
                    }
                }
            ]
        },
        {
            "id": "p85.3",
            "order": 67,
            "type": "text",
            "bbox": {
                "l": 50.88,
                "t": 296.88,
                "r": 739.92,
                "b": 273.84
            },
            "text": "Note: This table represents data that is one year in arrears. 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."
        },
        {
            "id": "p85.4",
            "order": 68,
            "type": "heading",
            "bbox": {
                "l": 50.88,
                "t": 263.04,
                "r": 287.04,
                "b": 249.12
            },
            "text": "Changes in Assumptions and Benefit Terms",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p85.5",
            "order": 69,
            "type": "text",
            "bbox": {
                "l": 51.12,
                "t": 246.72,
                "r": 740.16,
                "b": 222.24
            },
            "text": "The health care trend rates were updated to reflect future anticipated experience. A new benefit tier was added for members joining the System on and after January 1, 2022."
        },
        {
            "id": "p85.6",
            "order": 70,
            "type": "text",
            "bbox": {
                "l": 386.4,
                "t": 46.32,
                "r": 405.12,
                "b": 35.04
            },
            "text": "(86)",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}