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            "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S (KSU)\nPROPORTIONATE SHARE OF THE NET PENSION LIABILITY\nKENTUCKY EMPLOYEES' RETIREMENT SYSTEM\nJune 30, 2020\n(Amounts in thousands)",
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                },
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                    "bbox": {
                        "l": 509.4171,
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                        "r": 539.9064,
                        "b": 513.4167
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                    "text": "22.32%",
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                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                    "text": "",
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                },
                {
                    "id": "p69.2.50",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 72,
                        "t": 490.662,
                        "r": 118.0332,
                        "b": 482.337
                    },
                    "text": "Hazardous",
                    "attrs": {
                        "row": 7,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 8,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.51",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 69.36,
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                        "r": 128.46,
                        "b": 464.2286
                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.52",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 223.9812,
                        "t": 480.342,
                        "r": 243.981,
                        "b": 472.017
                    },
                    "text": "2020",
                    "attrs": {
                        "row": 8,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.53",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 282.4767,
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                        "r": 302.4765,
                        "b": 472.017
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                    "text": "2019",
                    "attrs": {
                        "row": 8,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.54",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 340.9722,
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                    },
                    "text": "2018",
                    "attrs": {
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                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.55",
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                    "type": "table_cell",
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                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
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                        "colspan": 1
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                },
                {
                    "id": "p69.2.56",
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                    "type": "table_cell",
                    "bbox": {
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                    },
                    "text": "",
                    "attrs": {
                        "row": 8,
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                    }
                },
                {
                    "id": "p69.2.57",
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                    "bbox": {
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                    "text": "",
                    "attrs": {
                        "row": 8,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.58",
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                    },
                    "text": "",
                    "attrs": {
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                    }
                },
                {
                    "id": "p69.2.59",
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                    "bbox": {
                        "l": 72,
                        "t": 469.962,
                        "r": 180.0459,
                        "b": 451.3167
                    },
                    "text": "KSU's proportion of the net pension liability",
                    "attrs": {
                        "row": 9,
                        "col": 0,
                        "rowspan": 1,
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                        "bbox_refit": true
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                },
                {
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                    "bbox": {
                        "l": 236.961,
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                    },
                    "text": "$ 393",
                    "attrs": {
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                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p69.2.61",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 328.4793,
                        "t": 459.6417,
                        "r": 343.4535,
                        "b": 451.3167
                    },
                    "text": "$ 939",
                    "attrs": {
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                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.62",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 386.9964,
                        "t": 459.6417,
                        "r": 401.9706,
                        "b": 451.3167
                    },
                    "text": "$ 237",
                    "attrs": {
                        "row": 9,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.63",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 305.76,
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                    },
                    "text": "",
                    "attrs": {
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                        "colspan": 1
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                },
                {
                    "id": "p69.2.64",
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                    },
                    "text": "",
                    "attrs": {
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                        "colspan": 1
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                },
                {
                    "id": "p69.2.65",
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                    "bbox": {
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                    "text": "",
                    "attrs": {
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.66",
                    "order": 68,
                    "type": "table_cell",
                    "bbox": {
                        "l": 483.06,
                        "t": 464.2286,
                        "r": 542.16,
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                    },
                    "text": "",
                    "attrs": {
                        "row": 9,
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                        "colspan": 1
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                },
                {
                    "id": "p69.2.67",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 72,
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                        "r": 178.02,
                        "b": 420.237
                    },
                    "text": "KSU's proportionate share of the net pension liability\nKSU's covered payroll",
                    "attrs": {
                        "row": 10,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true,
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                },
                {
                    "id": "p69.2.68",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 226.503,
                        "t": 438.9417,
                        "r": 251.9532,
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                    "text": "0.07%\n$ 39",
                    "attrs": {
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                },
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                    "bbox": {
                        "l": 284.994,
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                    "text": "0.19%\n$ 61",
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                    "bbox": {
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                    "text": "0.05%\n$ 79",
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                },
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                },
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                },
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                    "id": "p69.2.75",
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                    "bbox": {
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                    "text": "KSU's proportionate share of the net pension liability as a share of its covered payroll",
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                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p69.2.76",
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                    "bbox": {
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                        "colspan": 1,
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                },
                {
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                    "bbox": {
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                    "text": "1,539.34%",
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                        "colspan": 1,
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                },
                {
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                    "bbox": {
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                    "text": "300.00%",
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                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
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                        "colspan": 1
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                },
                {
                    "id": "p69.2.80",
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                    "text": "",
                    "attrs": {
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                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.81",
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                },
                {
                    "id": "p69.2.82",
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                    "text": "",
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                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.83",
                    "order": 85,
                    "type": "table_cell",
                    "bbox": {
                        "l": 72,
                        "t": 542.4417,
                        "r": 174.4983,
                        "b": 513.4167
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                    "text": "Plan fiduciary net position as a percentage of total pension liability",
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                },
                {
                    "id": "p69.2.84",
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                    "text": "55.49%",
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                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p69.2.85",
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                    "bbox": {
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                        "r": 310.4649,
                        "b": 358.1964
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                    "text": "56.10%",
                    "attrs": {
                        "row": 12,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.86",
                    "order": 88,
                    "type": "table_cell",
                    "bbox": {
                        "l": 338.4657,
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                        "r": 368.9685,
                        "b": 358.1964
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                    "text": "54.80%",
                    "attrs": {
                        "row": 12,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p69.2.87",
                    "order": 89,
                    "type": "table_cell",
                    "bbox": {
                        "l": 305.76,
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                        "r": 364.86,
                        "b": 356.4
                    },
                    "text": "",
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                        "row": 12,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.88",
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                        "rowspan": 1,
                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.89",
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                    "type": "table_cell",
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                    "text": "",
                    "attrs": {
                        "row": 12,
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                        "colspan": 1
                    }
                },
                {
                    "id": "p69.2.90",
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                        "colspan": 1
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            ]
        },
        {
            "id": "p69.3",
            "order": 93,
            "type": "text",
            "bbox": {
                "l": 68.64,
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                "r": 541.92,
                "b": 232.08
            },
            "text": "Changes in Assumptions: For fiscal year 2020, there was an increase to the salary increase assumptions for individual members and the base retiree mortality tables were replaced with a KERS-specific mortality table developed using the actual mortality experience of non-disabled retirees in KERS. Mortality tables for disable retirees and active members were updated with Public Retirement Mortality tables. Termination rates and rates of disability incidence were increased. Retirement rates were decreased slightly for members with participation date prior to July 1, 2003. For members with participation date on or after July 1, 2003, retirement rates were set equal to 80% of the retirement rates applicable for the pre-July 1, 2003 participants for ages below 65. There were no changes for fiscal year 2019. For fiscal year 2018, the demographic and economic assumptions that affect the measurement of the total pension liability have been updated as follows:"
        },
        {
            "id": "p69.4",
            "order": 94,
            "type": "list",
            "bbox": {
                "l": 86.88,
                "t": 222.72,
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                "b": 179.04
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            "text": "",
            "attrs": {
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            },
            "children": [
                {
                    "id": "p69.4.1",
                    "order": 95,
                    "type": "list_item",
                    "bbox": {
                        "l": 86.88,
                        "t": 222.72,
                        "r": 540.96,
                        "b": 202.56
                    },
                    "text": "The assumed investment rate of return was decreased from 6.75% to 5.25% (Non-hazardous) and 7.50% to 6.25% (Hazardous)."
                },
                {
                    "id": "p69.4.2",
                    "order": 96,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.36,
                        "t": 201.36,
                        "r": 368.4,
                        "b": 190.32
                    },
                    "text": "The assumed rate of inflation was reduced from 3.25% to 2.30%.",
                    "marker": "-"
                },
                {
                    "id": "p69.4.3",
                    "order": 97,
                    "type": "list_item",
                    "bbox": {
                        "l": 87.12,
                        "t": 190.56,
                        "r": 357.6,
                        "b": 179.04
                    },
                    "text": "Payroll growth assumption was reduced from 4.00% to 3.05%.",
                    "marker": "-"
                }
            ]
        },
        {
            "id": "p69.5",
            "order": 98,
            "type": "text",
            "bbox": {
                "l": 69.36,
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                "r": 541.92,
                "b": 105.84
            },
            "text": "Changes in Benefit Terms: During the 2018 legislative session, House Bill 185 was enacted, which updated the benefit provisions for active members who die in the line of duty. Benefits paid to the spouses of deceased members have been increased from 25% of the member's final rate of pay to 75% of the member's average pay. If the member does not have a surviving spouse, benefits paid to surviving dependent children have been increased from 10% of the member's final pay rate to 50% of average pay for one child, 65% of average pay for two children, or 75% of average pay for three children. The TPL as of June 30, 2018 is determined using these updated benefit provisions."
        },
        {
            "id": "p69.6",
            "order": 99,
            "type": "footnote",
            "bbox": {
                "l": 69.84,
                "t": 348,
                "r": 313.2,
                "b": 336
            },
            "text": "Notes: This table represents data that is one year in arrears.",
            "attrs": {
                "block_label": "vision_footnote"
            }
        },
        {
            "id": "p69.7",
            "order": 100,
            "type": "footer",
            "bbox": {
                "l": 524.64,
                "t": 46.8,
                "r": 538.8,
                "b": 35.76
            },
            "text": "66.",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}