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161.553 Funding of past statutory benefit improvements -- Schedules for appropriations -- Cost -of-living increases. (1) The cost of providing statutory benefit improvements for annuitants may be funded by annual appropriations from the state on an ac tuarial amortized basis over the lifetime of the annuitants. The schedules in paragraphs (a) and (b) of this subsection are the annual appropriations which shall be made by the state for benefit improvements approved in the respective fiscal years or bienn ia prior to July 1, 2021: (a) Cost-of-Living 2021 -2022 Each Succeeding Fiscal Year Allowance 2002 -2004 $21,405,700 $11,204,100 in 2022 -2023 2004 -2006 $15,413,700 $15,413,700 through 2023 -2024 and $7,421,400 in 2024 -2025 2006 -2008 $15,730,200 $15,730,200 through 2025 -2026 and $7,104,600 in 2026 -2027; (b) Sick Leave 2021 -2022 Each Succeeding Fiscal Year Allowance 2002 -2004 $5,337,000 $3,022,800 in 2022 -2023 2004 -2006 $5,480,300 $5,480,300 through 2023 -2024 and $2,558,700 in 2024 -2025 2006 -2008 $5,646, 400 $5,646,400 through 2025 -2026 and $3,331,200 in 2026 -2027 2008 -2010 $4,926,000 $4,926,000 through 2027 -2028 and $2,355,000 in 2028 -2029 2010 -2012 $5,198,100

in 2024 -2025 2006 -2008 $5,646, 400 $5,646,400 through 2025 -2026 and $3,331,200 in 2026 -2027 2008 -2010 $4,926,000 $4,926,000 through 2027 -2028 and $2,355,000 in 2028 -2029 2010 -2012 $5,198,100 $5,198,100 through 2029 -2030 and $2,723,900 in 2030 -2031 2012 -2014 $6,726,200 $6,726,200 through 2031 -2032 and $3,357,900 in 2032 -2033 2014 -2016 $7,206,200 $7,206,200 through 2033 -2034 and $3,279,700 in 2034 -2035 2016 -2018 $6,129,500 $6,129,500 through 2035 -2036 and $3,054,200 in 2036 -2037 2018 -2020 $5,229,200 $5,229,200 through 2037 -2038 and $2,477,900 in 2038 -2039 2020 -2022 $9,266,200 $9,266,200 through 2039 -2040 and $4,633,100 in 2040 -2041 (2) The cost of providing the transitional funding for the state medical insurance fund stabilization contribution as provided by KRS 160.550(2) may be funded by annual appropriations from the state on an amortized basis. The schedule in this subsection is the annual appropriation which shall be made by the state in the respective fiscal years or bienna prior to July 1, 2021: Amortization of 2021 -2022 Each Succeeding Fiscal Year Medical Subsidy 2010 -2012 $1,798,700 (3) The present values of providin g statutory cost -of-living

scal years or bienna prior to July 1, 2021: Amortization of 2021 -2022 Each Succeeding Fiscal Year Medical Subsidy 2010 -2012 $1,798,700 (3) The present values of providin g statutory cost -of-living increases for annuitants not included in subsection (1) of this section are to be assigned to the unfunded obligations of the retirement system and are identified as follows: 1986 -1988 $34,689,893 1990 -1992 $68,107,473 1992-1994 $15,749,976 Effective: June 29, 2021 History: Amended 2021 Ky. Acts ch. 192, sec. 13, effective June 29, 2021. -- Amended 2010 Ky. Acts ch. 164, sec. 7, effective July 1, 2010. -- Amended 2008 Ky. Acts ch. 78, sec. 11, effective July 1, 2008. -- Amended 2006 Ky. Acts ch. 189, sec. 1, effective July 1, 2006. -- Amended 2004 Ky. Acts ch. 121, sec. 13, effective July 1, 2004. -- Amended 2002 Ky. Acts ch. 275, sec. 21, effective July 1, 2002. -- Amended 2000 Ky. Acts ch. 498, sec. 14, effective July 1, 2000. -- Amended 1998 Ky. Acts ch. 515, sec. 9, effective July 1, 1998. -- Amended 1996 Ky. Acts ch. 359, sec. 10, effective July 1, 1996. -- Amended 1994 Ky. Acts ch. 369, sec. 15, effective July 1, 1994. – Created 1992 Ky. Acts ch. 192, sec.

9, effective July 1, 1998. -- Amended 1996 Ky. Acts ch. 359, sec. 10, effective July 1, 1996. -- Amended 1994 Ky. Acts ch. 369, sec. 15, effective July 1, 1994. – Created 1992 Ky. Acts ch. 192, sec. 13, effecti ve July 1, 1992. Legislative Research Commission Note (7/12/2006). When this statute was amended in 2006 Ky. Acts ch. 189, sec. 1, the phrase '$3,968,300 in 2022 -2023' was inadvertently omitted from subsection (1)(c). This phrase was part of the existing language of the statute at the time of the amendment, and the Reviser of Statutes has restored the omitted material in accordance with KRS 446.280.