KENTUCKY STATE UNIVERSITY NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 2021

NOTE 10 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)

Current Healthcare
1% DecreaseCost Trend Rate1% Increase
$ 6,816,670$ 8,099,015$ 9,652,243

The University's Net OPEB liability - Non-hazardous

Hazardous

The following presents The University's allocated portion of the Hazardous net OPEB liability of the System, calculated using the discount rate of 5.28%, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.28%) or 1-percentage-point higher (6.28%) than the current rate for Hazardous:

Current
1% Decrease (4.28%)Discount Rate Rate (5.28 %)1% Increase (6.28%)
$ 76,438$ 25,912$ (14,740)

The University's Net OPEB liability - Non-hazardous

The following presents the University's allocated portion of the Hazardous net OPEB liability of the System, calculated using the healthcare cost trend rate of percent, as well as what the University's allocated portion of the System's net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current rate for Hazardous:

Current Healthcare
1% DecreaseCost Trend Rate1% Increase
$ (12,143)$ 25,912$ 72,506

The University's Net OPEB liability - Non-hazardous

50.