{ "document_id": 16534, "page": 53, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16644, "item_count": 16, "counts_by_type": { "caption": 1, "footer": 1, "heading": 2, "table": 1, "table_cell": 10, "title": 1 }, "build_ms": 4, "items": [ { "id": "p53.1", "order": 1, "type": "title", "bbox": { "l": 206.4, "t": 756.24, "r": 405.36, "b": 717.6 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2023", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p53.2", "order": 2, "type": "heading", "bbox": { "l": 51.36, "t": 674.64, "r": 376.32, "b": 660.96 }, "text": "NOTE 8 DEFINED BENEFIT PENSION PLANS (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p53.3", "order": 3, "type": "heading", "bbox": { "l": 105.12, "t": 649.68, "r": 497.76, "b": 636.24 }, "text": "Kentucky Teachers' Retirement System - Defined Benefit Plan (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p53.4", "order": 4, "type": "caption", "bbox": { "l": 125.28, "t": 633.6, "r": 268.32, "b": 620.88 }, "text": "Plan Description (Continued)", "attrs": { "block_label": "figure_title" } }, { "id": "p53.5", "order": 5, "type": "table", "bbox": { "l": 120.48, "t": 621.36, "r": 553.2, "b": 178.08 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 3, "integrity": { "cells_checked": 10, "cells_flagged": 0 } }, "children": [ { "id": "p53.5.1", "order": 6, "type": "table_cell", "bbox": { "l": 128.4, "t": 592.312514, "r": 221.143818, "b": 567.589536 }, "text": "Benefits Provided\nBenefit Factor", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.5.2", "order": 7, "type": "table_cell", "bbox": { "l": 253.560454, "t": 617.211991, "r": 391.691802, "b": 430.492381 }, "text": "Tier 1\\nParticipation Prior to\\nJuly 1, 2008\nNon-University members: 2.00% for service prior to 7/1/1983; 2.50% for service after 7/1/1983; 2.00% if participation after 7/1/2002 and less than 10 years; 2.50% if participation after 7/1/2002 and more than 10 years; 3.00% if retire after 7/1/2004 with more than 30 years. University members: 2.0% for each year of service.", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.5.3", "order": 8, "type": "table_cell", "bbox": { "l": 412.140931, "t": 617.211991, "r": 551.850917, "b": 380.636415 }, "text": "Tier 2\\nParticipation On or After\\nJuly 1, 2008\nNon-University members: 1.70% if less than 10 years; 2.00% if greater than 10 years, but no more than 20 years; 2.30% if greater than 20 years, but no more than 26 years; 2.50% if greater than 26 years, but no more than 30 years; 3.00% for service greater than 30 years. University members: 1.50% if less than 10 years; 1.70% if greater than 10 years, but less than 20 years; 1.85% if greater than 20 years, but less than 27 years; 2.00% if greater than 27 years.", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p53.5.4", "order": 9, "type": "table_cell", "bbox": { "l": 128.4, "t": 366.958407, "r": 215.235127, "b": 343.256193 }, "text": "Cost of Living Adjustment (COLA)", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.5.5", "order": 10, "type": "table_cell", "bbox": { "l": 253.560454, "t": 367.440513, "r": 539.812172, "b": 331.258554 }, "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": 1, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p53.5.6", "order": 11, "type": "table_cell", "bbox": { "l": 128.4, "t": 317.09844, "r": 229.347652, "b": 293.396227 }, "text": "Unreduced Retirement Benefit", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.5.7", "order": 12, "type": "table_cell", "bbox": { "l": 253.560454, "t": 317.09844, "r": 387.13029, "b": 280.976495 }, "text": "Any age with 27 years of Kentucky service. Age 55 with 5 years of Kentucky service.", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.5.8", "order": 13, "type": "table_cell", "bbox": { "l": 412.140931, "t": 317.09944, "r": 545.762886, "b": 256.07801800000004 }, "text": "Any age with 27 years of Kentucky service. Age 60 with 5 years of Kentucky service. Age 55 with 10 years of Kentucky service.", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.5.9", "order": 14, "type": "table_cell", "bbox": { "l": 128.4, "t": 242.33999700000004, "r": 220.415065, "b": 218.69779700000004 }, "text": "Reduced Retirement Benefit", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p53.5.10", "order": 15, "type": "table_cell", "bbox": { "l": 253.560454, "t": 242.821102, "r": 539.159668, "b": 181.79968099999996 }, "text": "Must be retired for service or disability to be eligible. Retired members are given a supplement based upon a contribution supplement table approved by the KTRS Board of Trustees. The retired member pays premiums in excess of the monthly supplement.", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } } ] }, { "id": "p53.6", "order": 16, "type": "footer", "bbox": { "l": 297.36, "t": 46.08, "r": 314.88, "b": 34.8 }, "text": "(50)", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }