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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2018",
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            "text": "NOTE 9 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (Continued)",
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            "text": "Sensitivity of the University's proportionate share of the net OPEB liability to changes in the discount rate The following table presents the University's proportionate share of the collective net OPEB liability of the System, calculated using the discount rate of 8.00%, as well as what the University's proportionate share of the collective net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (7.00%) or 1-percentage-point higher (9.00%) than the current rate:"
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                    "text": "1% Decrease (7.00%)",
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                    "text": "Current Discount Rate (8.00%)",
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                    "text": "1% Increase (9.00%)",
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                    "text": "University’s net OPEB liability (MI)",
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                        "colspan": 1,
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                    "text": "$ 6,752,000",
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                        "colspan": 1,
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                },
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                    "text": "$ 5,799,000",
                    "attrs": {
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                        "colspan": 1,
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                    "text": "$ 5,004,000",
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            "text": "Sensitivity of the University's proportionate share of the collective net OPEB liability to changes in the healthcare cost trend rates – The following presents the University's proportionate share of the collective net OPEB liability, as well as what the University's proportionate share of the collective net OPEB liability would be if it were calculated using healthcare cost trend rates that were 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:"
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                    "text": "1% Decrease",
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                        "rowspan": 1,
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                {
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                    "text": "Current Trend Rate",
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                {
                    "id": "p52.6.4",
                    "order": 18,
                    "type": "table_cell",
                    "bbox": {
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                        "t": 460.48044,
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                    "text": "1% Increase",
                    "attrs": {
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                        "col": 3,
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                        "colspan": 1,
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                {
                    "id": "p52.6.5",
                    "order": 19,
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                    "text": "University's net OPEB liability (MI)",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p52.6.6",
                    "order": 20,
                    "type": "table_cell",
                    "bbox": {
                        "l": 315.4722,
                        "t": 426.06756,
                        "r": 359.881848,
                        "b": 416.85456
                    },
                    "text": "$ 4,856,000",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p52.6.7",
                    "order": 21,
                    "type": "table_cell",
                    "bbox": {
                        "l": 401.0286,
                        "t": 426.06756,
                        "r": 445.438248,
                        "b": 416.85456
                    },
                    "text": "$ 5,799,000",
                    "attrs": {
                        "row": 1,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p52.6.8",
                    "order": 22,
                    "type": "table_cell",
                    "bbox": {
                        "l": 486.46548,
                        "t": 426.06756,
                        "r": 530.875128,
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                    },
                    "text": "$ 6,961,000",
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            "text": "OPEB Plan Fiduciary Net Position – Detailed information about the OPEB plan's fiduciary net position is available in the separately issued TRS financial report."
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        {
            "id": "p52.8",
            "order": 24,
            "type": "text",
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            "text": "Changes of benefit terms – With the passage of House Bill 471, the eligibility for non-single subsidies (NSS) for the KEHP-participating members who retired prior to July 1, 2010 is 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."
        },
        {
            "id": "p52.9",
            "order": 25,
            "type": "text",
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            "text": "Methods and assumptions used in the actuarially determined contributions – The actuarially determined contribution rates, as a percentage of payroll, used to determine the actuarially determined contribution amounts in the Schedule of Employer Contributions are calculated as the of the indicated valuation date. The following actuarial methods and assumptions (from the indicated actuarial valuations) were used to determine contribution rates reported in that schedule for the year ending June 30, 2018:"
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        {
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            "type": "table",
            "bbox": {
                "l": 103.2,
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                "r": 445.68,
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            "text": "",
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                            "text": "7.75% for FY 2017 decreases of 5.00% by FY 2022"
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                    ]
                }
            },
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                    "text": "Valuation date\nActuarial cost method\nAmortization method\nAmortization period\nAsset valuation method\nInflation\nReal wage growth\nWage inflation\nSalary increases, including wage inflation\nDiscount rate\nHealth care cost trends",
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                    "text": "June 30, 2016\nEntry Age Normal\nLevel Percent of Payroll\n30 years, Open\nFive-year smoothed value\n3.00%\n0.50%\n3.50%\n3.50% - 7.20%\n8.00%",
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                    "text": "Under 65",
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                    "text": "7.75% for FY 2017 decreases of 5.00% by FY 2022",
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            "text": "7.75% for FY 2017 decreasing to an ultimate rate of 5.00% by FY 2023"
        },
        {
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            "text": "(Continued)"
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            "text": "50.",
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