2021 2020 2019 2018 2017 2016 2015

KSU's proportion of the net pension liability $ 45,185 $ 42,075 $ 30,999 $ 32,618 $ 29,146 $ 29,408 $ 28,555

KSU's proportionate share of the net pension liability 0.32% 0.30% 0.23% 0.24% 0.26% 0.29% 0.32%

KSU's covered payroll $ 4,548 $ 4,358 $ 3,583 $ 3,888 $ 4,321 $ 5,390 $ 5,453

KSU's proportionate share of the net pension liability as a share of its covered payroll 993.51% 965.47% 865.17% 838.94% 674.52% 545.60% 523.66%

Plan fiduciary net position as a percentage of total pension liability 14.01% 13.66% 12.84% 13.30% 14.80% 18.83% 22.32%

Hazardous

KSU's proportion of the net pension liability 2021 2020 2019 2018

KSU's proportionate share of the net pension liability 0.06% 0.07% 0.19% 0.05%

KSU's covered payroll $ 106 $ 114 $ 309 $ 79

KSU's proportionate share of the net pension liability as a share of its covered payroll 320.75% 344.74% 303.88% 300.00%

Plan fiduciary net position as a percentage of total pension liability 55.18% 55.49% 56.10% 54.80%

Notes: This table represents data that is one year in arrears.

Changes in Assumptions: There have been no actuarial assumption or method changes since June 30, 2020. 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

69.