{ "document_id": 16531, "page": 50, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16642, "item_count": 27, "counts_by_type": { "footer": 1, "header": 2, "heading": 1, "table": 1, "table_cell": 22 }, "build_ms": 5, "items": [ { "id": "p50.1", "order": 1, "type": "header", "bbox": { "l": 217.92, "t": 754.32, "r": 393.6, "b": 740.16 }, "text": "KENTUCKY STATE UNIVERSITY", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p50.2", "order": 2, "type": "header", "bbox": { "l": 216.24, "t": 722.64, "r": 395.04, "b": 695.76 }, "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p50.3", "order": 3, "type": "heading", "bbox": { "l": 70.32, "t": 680.88, "r": 372.24, "b": 666.96 }, "text": "NOTE 10 – DEFINED BENEFIT PENSION PLANS (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p50.4", "order": 4, "type": "table", "bbox": { "l": 69.6, "t": 653.2280920000001, "r": 530.88, "b": 77.04 }, "text": "", "attrs": { "block_label": "table", "n_rows": 7, "n_cols": 4, "integrity": { "cells_checked": 22, "cells_flagged": 1, "flags": [ { "row": 1, "col": 1, "coverage": 0.14, "text": "Final Compensation × Benefit Factor × Years of Service" } ] } }, "children": [ { "id": "p50.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 73.3186, "t": 653.2280920000001, "r": 102.231772, "b": 639.248968 }, "text": "Hazardous", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 4, "bbox_refit": true } }, { "id": "p50.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 73.3186, "t": 621.669792, "r": 116.078219, "b": 607.690668 }, "text": "Benefit Formula", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 184.92, "t": 569.1086, "r": 415.56, "b": 487.0971 }, "text": "Final Compensation × Benefit Factor × Years of Service", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 2 } }, { "id": "p50.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 437.597164, "t": 621.669792, "r": 486.501766, "b": 607.690668 }, "text": "Cash Balance Plan", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 73.3186, "t": 590.07312, "r": 127.141678, "b": 576.0939960000001 }, "text": "Final Compensation", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 234.258632, "t": 590.07312, "r": 323.589062, "b": 513.029052 }, "text": "Highest 3 fiscal years (must contain at least 24 months).\\nIncludes lumpsum compensation payments (before and at retirement).", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 340.62314, "t": 590.07312, "r": 416.124872, "b": 481.437516 }, "text": "3 highest salaries; each year must contain 12 months.\\nLump-sum compensation payments (before and at retirement) are not to be included in creditable compensation.", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 437.604859, "t": 590.07312, "r": 501.140373, "b": 576.0939960000001 }, "text": "No Final Compensation", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 73.3186, "t": 454.093668, "r": 110.655442, "b": 440.114544 }, "text": "Benefit Factor", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 234.258632, "t": 454.093668, "r": 251.36746, "b": 440.114544 }, "text": "2.49%", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 340.597338, "t": 454.093668, "r": 421.653489, "b": 345.451644 }, "text": "10 years or less = 1.30%.\\nGreater than 10 years, but no more than 20 years = 1.50%.\\nGreater than 20 years, but no more than 26 years = 2.25%.\\nGreater than 25 years = 2.50%", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 437.604859, "t": 454.093668, "r": 515.105111, "b": 345.451644 }, "text": "No benefit factor. A life annuity can be calculated in accordance with actuarial assumptions and methods adopted by the board based on member's accumulated account balance.", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 73.3186, "t": 258.04616, "r": 165.468442, "b": 244.06703600000003 }, "text": "Cost of Living Adjustment (COLA)", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 234.211419, "t": 258.46175400000004, "r": 519.495525, "b": 228.74717799999996 }, "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": 4, "col": 1, "rowspan": 1, "colspan": 3, "bbox_refit": true } }, { "id": "p50.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 73.3186, "t": 226.45009800000003, "r": 156.795735, "b": 212.47097399999996 }, "text": "Unreduced Retirement Benefit", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 234.238616, "t": 226.45009800000003, "r": 327.291462, "b": 197.16354 }, "text": "Any age with 20 years of service. Age 55 with 60 months of service.", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.17", "order": 21, "type": "table_cell", "bbox": { "l": 340.5563, "t": 226.86569199999997, "r": 408.244502, "b": 181.41896999999994 }, "text": "Any age with 25 years of service. Age 60 with 60 months of service.", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.18", "order": 22, "type": "table_cell", "bbox": { "l": 437.538019, "t": 226.86569199999997, "r": 505.226221, "b": 181.41896999999994 }, "text": "Any age with 25 years of service. Age 60 with 60 months of service.", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.19", "order": 23, "type": "table_cell", "bbox": { "l": 73.25176, "t": 163.798854, "r": 148.323903, "b": 149.81973000000005 }, "text": "Reduced Retirement Benefit", "attrs": { "row": 6, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.20", "order": 24, "type": "table_cell", "bbox": { "l": 234.191792, "t": 163.798854, "r": 320.520399, "b": 149.81973000000005 }, "text": "Age 50 with 15 years of service.", "attrs": { "row": 6, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.21", "order": 25, "type": "table_cell", "bbox": { "l": 340.530506, "t": 163.798854, "r": 405.603821, "b": 133.96554000000003 }, "text": "Age 50 with 15 years of service.", "attrs": { "row": 6, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p50.4.22", "order": 26, "type": "table_cell", "bbox": { "l": 437.538019, "t": 163.798854, "r": 521.127221, "b": 149.81973000000005 }, "text": "No reduced retirement benefit.", "attrs": { "row": 6, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p50.5", "order": 27, "type": "footer", "bbox": { "l": 297.84, "t": 48.48, "r": 312.72, "b": 36.48 }, "text": "47.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }