OPEB plan fiduciary net position – Detailed information about the KTRS OPEB plans' fiduciary net position is available in the separately issued KTRS financial report.
Summary OPEB Information:
| KERS | KTRS | Total | |
|---|---|---|---|
| Net OPEB liability | $ 5,726,581 | $ 3,674,000 | $ 9,400,581 |
| Net OPEB asset | 11,750 | -0- | 11,750 |
| Deferred outflows of resources | 2,026,286 | 1,485,121 | 3,511,407 |
| Deferred inflows of resources | 2,560,412 | 2,767,000 | 5,327,412 |
| Actuarially determined OPEB expense | 1,158,376 | 332,000 | 1,490,376 |
76.