{
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            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022",
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            "text": "NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)",
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            "text": "The University's share of the actuarially accrued liability contribution is 0.23208%, with 90% allocated to the pension fund and 10% allocated to the insurance fund. The University contributed $2,789,627 to the nonhazardous retirement plan; $376,345 for the normal cost contribution and $2,413,282 for the actuarially accrued liability contribution. $2,466,322 of the contribution was allocated to the nonhazardous KERS pension fund and $323,305 to the nonhazardous KERS insurance fund. Contributions of $68,421 were made by the University for the hazardous plan, for the year ended June 30, 2022, all of which was allocated to pension benefits. The OPEB contributions amount does not include the implicit subsidy reported in the amount of $100,691."
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            "text": "Members whose participation began before 9/1/2008:"
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            "text": "Nonhazardous contributions equal 5% and Hazardous contributions equal 8% of all creditable compensation. Interest paid on the members' accounts is currently 2.5%; and per statute shall not be less than 2.0%. Member entitled to a full refund of contributions with interest."
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            "text": "Members whose participation began on or after 9/1/2008:"
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            "text": "Nonhazardous contributions equal to 6% and Hazardous contributions equal 9% of all creditable compensation, with 5% (Nonhazardous) and 8% (Hazardous) being credited to the member's account and 1% deposited to the KRS 401(h) Account. Interest paid on the members' accounts will be set at 2.5%. Member is entitled to a full refund of contributions and interest in their individual account, however, the 1% contributed to the insurance fund is nonrefundable."
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            "text": "Members whose participation on or after 1/1/2014:",
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            "text": "Nonhazardous contributions equal to 6% and Hazardous contributions equal 9% of all creditable compensation, with 5% (Nonhazardous) and 8% (Hazardous) being credited to the member's account and 1% deposited to the KRS 401(h) Account. Interest paid on the members' accounts will be set at 2.5%. Member is entitled to a full refund of contributions and interest in their individual account, however, the 1% contributed to the insurance fund is nonrefundable."
        },
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            "text": "62.",
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