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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, 2019\n(Amounts in thousands)"
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                },
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                },
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                    "text": "$ 939",
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                },
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                    "text": "$ 237",
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                },
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                },
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                    "id": "p66.2.67",
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                    "id": "p66.2.75",
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                    "text": "54.80%",
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                        "colspan": 1,
                        "bbox_refit": true
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                },
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                        "colspan": 1
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                },
                {
                    "id": "p66.2.87",
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                },
                {
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                },
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        },
        {
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            "text": "Changes in Assumptions: 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:"
        },
        {
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                "l": 86.64,
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            "attrs": {
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            "children": [
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                    "id": "p66.4.1",
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                        "b": 213.36
                    },
                    "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": "p66.4.2",
                    "order": 96,
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                    "text": "The assumed rate of inflation was reduced from 3.25% to 2.30%.",
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                },
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                    "id": "p66.4.3",
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                    "type": "list_item",
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                    "text": "Payroll growth assumption was reduced from 4.00% to 3.05%.",
                    "marker": "-"
                }
            ]
        },
        {
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            "type": "text",
            "bbox": {
                "l": 69.6,
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                "r": 542.16,
                "b": 101.28
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            "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": "p66.6",
            "order": 99,
            "type": "footnote",
            "bbox": {
                "l": 69.84,
                "t": 302.16,
                "r": 326.4,
                "b": 289.2
            },
            "text": "Notes: This table represents data that is one year in arrears.",
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            }
        },
        {
            "id": "p66.7",
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            "type": "footer",
            "bbox": {
                "l": 524.88,
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                "r": 538.56,
                "b": 36
            },
            "text": "63.",
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        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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}