{ "document_id": 16538, "page": 40, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16649, "item_count": 22, "counts_by_type": { "footer": 2, "heading": 1, "table": 1, "table_cell": 16, "text": 1, "title": 1 }, "build_ms": 14, "items": [ { "id": "p40.1", "order": 1, "type": "title", "bbox": { "l": 216.72, "t": 763.68, "r": 395.76, "b": 728.16 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2020", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p40.2", "order": 2, "type": "heading", "bbox": { "l": 69.84, "t": 693.36, "r": 349.44, "b": 679.68 }, "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p40.3", "order": 3, "type": "text", "bbox": { "l": 70.56, "t": 670.56, "r": 153.84, "b": 657.12 }, "text": "Benefits Provided" }, { "id": "p40.4", "order": 4, "type": "table", "bbox": { "l": 79.68, "t": 648.24, "r": 536.88, "b": 163.2 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 3, "integrity": { "cells_checked": 15, "cells_flagged": 0 } }, "children": [ { "id": "p40.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 79.68, "t": 648.24, "r": 232.08, "b": 567.4 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p40.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 230.8203, "t": 642.342, "r": 311.8158, "b": 613.317 }, "text": "Tier 1\\nParticipation Prior to\\nJuly 1, 2008", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p40.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 421.9197, "t": 642.3423, "r": 515.9661, "b": 613.3172999999999 }, "text": "Tier 2\\nParticipation on or After\\nJuly 1, 2008", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p40.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 82.7997, "t": 596.2610999999999, "r": 166.2756, "b": 587.9361 }, "text": "Covered Employees:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 198.42, "t": 596.2610999999999, "r": 342.978, "b": 556.9158 }, "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 403.26, "t": 596.2610999999999, "r": 529.7982, "b": 556.9158 }, "text": "University faculty and professional staff that do not choose the Optional Retirement Plan (Deferred Contribution)", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 82.7997, "t": 539.8599, "r": 148.8381, "b": 531.5349 }, "text": "Benefit Formula:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 198.42, "t": 537.5199, "r": 422.5794, "b": 529.1949 }, "text": "Final Compensation X Benefit Factor X Years of Service", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p40.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 82.7997, "t": 509.8602, "r": 165.2901, "b": 501.5352 }, "text": "Final Compensation:", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 198.42, "t": 509.8602, "r": 337.893, "b": 408.4149 }, "text": "Average of the highest 5 annual salaries reduced 5% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 403.26, "t": 509.8602, "r": 533.3325, "b": 398.0352 }, "text": "Average of the highest 5 annual salaries reduced 6% per year from the earlier of age 60 or the date 27 years of service would have been completed. Average of the highest 3 annual salaries if age 55 with 27 or more years of service. The minimum annual service allowance for all members is $440 multiplied by credited service.", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 82.8, "t": 381.042, "r": 141.3045, "b": 372.717 }, "text": "Benefit Factor:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 198.4203, "t": 381.042, "r": 341.514, "b": 279.53729999999996 }, "text": "Non-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": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 403.2603, "t": 381.0429, "r": 532.8468, "b": 217.49760000000003 }, "text": "Non-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": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.15", "order": 19, "type": "table_cell", "bbox": { "l": 82.8, "t": 198.34199999999998, "r": 163.3572, "b": 179.69669999999996 }, "text": "Cost of Living Adjustment (COLA):", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p40.4.16", "order": 20, "type": "table_cell", "bbox": { "l": 198.4203, "t": 198.34199999999998, "r": 507.0825, "b": 179.69669999999996 }, "text": "1.5% annually additional ad hoc increases must be authorized by the General Assembly.", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } } ] }, { "id": "p40.5", "order": 21, "type": "footer", "bbox": { "l": 278.64, "t": 70.8, "r": 333.36, "b": 57.6 }, "text": "(Continued)", "attrs": { "block_label": "footer" } }, { "id": "p40.6", "order": 22, "type": "footer", "bbox": { "l": 524.64, "t": 47.04, "r": 539.28, "b": 35.76 }, "text": "38.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }