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            "text": "KENTUCKY STATE UNIVERSITY\nPROPORTIONATE SHARE OF THE NET OPEB LIABILITY\nKENTUCKY TEACHERS RETIREMENT SYSTEM\nJune 30, 2021\n(Amounts in thousands)",
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                    "text": "2021",
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                    "text": "2020",
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                    "text": "2019",
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                    "text": "2018",
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                    "text": "KSU's proportion of the net OPEB liability\nState's proportionate share of the net OPEB liability\nTotal\nKSU's proportionate share of the net OPEB liability\nKSU's covered payroll",
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                    "text": "4,350\n1,918\n6,268\n0.17%\n23,652",
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                    "text": "5,053\n2,198\n7,251\n0.30%\n22,544",
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                    "text": "5,626\n2,700\n8,326\n0.16%\n19,083",
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                    "text": "5,880\n2,630\n8,510\n0.16%\n17,779",
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                    "text": "KSU's proportionate share of the net OPEB liability as a share of its covered employee payroll",
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                    "text": "18.39%",
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                    "text": "22.41%",
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                    "text": "Plan fiduciary net position as a percentage of total OPEB liability",
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            "text": "Note: This table represents data that is one year in arrears.",
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            "text": "Changes in assumptions: The expectation of mortality was changed to the Pub2010 Mortality Tables (Teachers Benefit-Weighted) adjustments for each of the groups: service retirees, contingent annuitants, disabled retires, and actives. The assumed long-term investment rate of return was changed from 8.00% for the HealthTrust and 7.5% for the Life Trust to 7.10%. The price inflation assumption was lowered from 3.00% to 2.50%. The rates of member participation and spousal participation were adjusted to reflect actual experience more closely. For fiscal year 2020, the healthcare cost trend rate decreased from 7.75% and 5.75% to 7.50% and 5.50% for Pre-65 and Post-65, respectively. Medicare Part B premiums increased 2.63% from 0.00%. The municipal bond rate decreased from 3.89% to 3.50%. For fiscal year 2019, healthcare cost trend rates decreased to 0.00% from 1.02% for Medicare Part B premiums. The municipal bond index rate increased from 3.56% to 3.89%."
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            "text": "Change in benefit terms: There were no changes for fiscal years 2021 and 2019. For fiscal year 2018, the eligibility for non-single subsidies (NSS) for the KEHP-participating members who retired prior to July 1, 2010 was restored, but the state will only finance, via its KEHP “Shared Responsibility” contributions, the costs of the NSS related to those KEHP participating members who retired on or after July 1, 2010."
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            "text": "See report of independent auditors.",
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            "text": "76.",
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