{ "document_id": 16540, "page": 38, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16651, "item_count": 23, "counts_by_type": { "footer": 2, "header": 1, "heading": 1, "table": 2, "table_cell": 16, "text": 1 }, "build_ms": 5, "items": [ { "id": "p38.1", "order": 1, "type": "header", "bbox": { "l": 215.52, "t": 764.4, "r": 395.52, "b": 727.92 }, "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\nJune 30, 2019", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p38.2", "order": 2, "type": "heading", "bbox": { "l": 69.36, "t": 694.32, "r": 349.2, "b": 679.68 }, "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (Continued)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p38.3", "order": 3, "type": "text", "bbox": { "l": 70.08, "t": 670.8, "r": 153.36, "b": 657.6 }, "text": "Benefits Provided" }, { "id": "p38.4", "order": 4, "type": "table", "bbox": { "l": 75.36, "t": 650.4, "r": 550.08, "b": 199.92 }, "text": "", "attrs": { "block_label": "table", "n_rows": 5, "n_cols": 3, "integrity": { "cells_checked": 13, "cells_flagged": 0 } }, "children": [ { "id": "p38.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 75.36, "t": 650.4, "r": 233.6, "b": 560.304 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p38.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 242.763, "t": 642.342, "r": 323.8476, "b": 613.2570000000001 }, "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": "p38.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 437.757, "t": 642.342, "r": 531.9546, "b": 613.2570000000001 }, "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": "p38.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 82.8, "t": 596.262, "r": 166.4226, "b": 587.937 }, "text": "Covered Employees:", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p38.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 206.52, "t": 596.262, "r": 351.2121, "b": 556.857 }, "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": "p38.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 420.12, "t": 596.262, "r": 546.7023, "b": 556.857 }, "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": "p38.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 82.8, "t": 539.862, "r": 148.9014, "b": 531.537 }, "text": "Benefit Formula:", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p38.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 206.52, "t": 537.582, "r": 430.7649, "b": 529.2570000000001 }, "text": "Final Compensation X Benefit Factor X Years of Service", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p38.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 82.8, "t": 509.862, "r": 165.4623, "b": 501.537 }, "text": "Final Compensation:", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p38.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 206.52, "t": 509.862, "r": 359.1249, "b": 408.399 }, "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": "p38.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 420.12, "t": 509.862, "r": 547.2774, "b": 387.657 }, "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": "p38.4.12", "order": 16, "type": "table_cell", "bbox": { "l": 82.8, "t": 370.662, "r": 141.462, "b": 362.337 }, "text": "Benefit Factor:", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p38.4.13", "order": 17, "type": "table_cell", "bbox": { "l": 206.52, "t": 370.662, "r": 349.7406, "b": 269.19899999999996 }, "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": "p38.4.14", "order": 18, "type": "table_cell", "bbox": { "l": 420.12, "t": 370.662, "r": 545.7393, "b": 207.17700000000002 }, "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": "p38.5", "order": 19, "type": "table", "bbox": { "l": 79.92, "t": 191.52, "r": 517.92, "b": 167.28 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 2, "integrity": { "cells_checked": 2, "cells_flagged": 0 } }, "children": [ { "id": "p38.5.1", "order": 20, "type": "table_cell", "bbox": { "l": 82.8, "t": 188.02200000000005, "r": 163.4211, "b": 169.37699999999995 }, "text": "Cost of Living Adjustment (COLA):", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p38.5.2", "order": 21, "type": "table_cell", "bbox": { "l": 206.52, "t": 188.02200000000005, "r": 515.3541, "b": 169.37699999999995 }, "text": "1.5% annually additional ad hoc increases must be authorized by the General Assembly.", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p38.6", "order": 22, "type": "footer", "bbox": { "l": 278.64, "t": 71.04, "r": 332.88, "b": 58.08 }, "text": "(Continued)", "attrs": { "block_label": "footer" } }, { "id": "p38.7", "order": 23, "type": "footer", "bbox": { "l": 524.64, "t": 47.52, "r": 539.04, "b": 36 }, "text": "36.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }