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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2012
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Net Funded Status | The following table provides the change in benefit obligation and plan assets and the funded status of the plan at December 31, 2012, and 2011.
| 2012 |  | 2011
Change in Benefit Obligation |  |  |
Benefit obligation at January 1 | $ | 493,648 |  |  | $ | 431,090 |
Service cost | 14,241 |  |  | 13,265 |
Interest cost | 23,711 |  |  | 23,810 |
Actuarial loss | 64,540 |  |  | 38,946 |
Benefits paid | (15,202 | ) |  | (13,463 | )
Benefit obligation at December 31 | 580,938 |  |  | 493,648 |
Change in Plan Assets |  |  |
Fair value of plan assets at January 1 | 429,505 |  |  | 433,467 |
Actual return on plan assets | 48,702 |  |  | 9,501 |
Employer contributions | — |  |  | — |
Benefits paid | (15,202 | ) |  | (13,463 | )
Fair value of plan assets at December 31 | 463,005 |  |  | 429,505 |
Funded status at December 31 | $ | (117,933 | ) |  | $ | (64,143 | )
Schedule of Amounts Recognized in the Balance Sheets | The amounts recognized in the consolidated balance sheets as of December 31, 2012, and 2011 consist of:
| 2012 |  | 2011
Other assets | $ | — |  |  | $ | — |
Other liabilities | (117,933 | ) |  | (64,144 | )
Net liability recognized | $ | (117,933 | ) |  | $ | (64,144 | )
Schedule of Amount Inclulded in Accumulated Other Comprehensive Income (Loss) | Amounts recognized in accumulated other comprehensive income at December 31, 2012, and 2011 consist of:
| 2012 |  | 2011
Net loss | $ | 157,147 |  |  | $ | 123,858 |
Less prior service cost | 1,187 |  |  | 1,397 |
Accumulated other comprehensive loss, excluding income taxes | $ | 158,334 |  |  | $ | 125,255 |
Accumulated other comprehensive income (loss) included the following as of December 31, 2012, and 2011:
| December 31, 2012 |  | December 31, 2011
| Accumulated other comprehensive income (loss) |  | Deferred tax liability (asset) |  | Accumulated other comprehensive income (loss), net of tax |  | Accumulated other comprehensive income (loss) |  | Deferred tax liability (asset) |  | Accumulated other comprehensive income (loss), net of tax
Unrealized gains on investment securities available for sale | $ | 33,809 |  |  | $ | 13,292 |  |  | $ | 20,517 |  |  | $ | 26,565 |  |  | $ | 10,450 |  |  | $ | 16,115 |
Funded status of defined benefit plan | (158,334 | ) |  | (62,003 | ) |  | (96,331 | ) |  | (125,255 | ) |  | (49,049 | ) |  | (76,206 | )
Unrealized loss on cash flow hedge | (10,398 | ) |  | (4,106 | ) |  | (6,292 | ) |  | (10,714 | ) |  | (4,231 | ) |  | (6,483 | )
Total | $ | (134,923 | ) |  | $ | (52,817 | ) |  | $ | (82,106 | ) |  | $ | (109,404 | ) |  | $ | (42,830 | ) |  | $ | (66,574 | )
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year |
Expected amortization amounts in 2013
Actuarial loss | $ | 17,006 |
Prior service cost | 210 |
Total | $ | 17,216 |
Schedule of Net Benefit Costs | The following table shows the components of periodic benefit cost related to the pension plan and changes in plan assets and benefit obligations recognized in other comprehensive income for the years ended December 31, 2012, 2011, and 2010.
| 2012 |  | 2011 |  | 2010
Service cost | $ | 14,241 |  |  | $ | 13,265 |  |  | $ | 12,191 |
Interest cost | 23,711 |  |  | 23,810 |  |  | 22,930 |
Expected return on assets | (28,478 | ) |  | (29,184 | ) |  | (29,274 | )
Amortization of prior service cost | 210 |  |  | 210 |  |  | 210 |
Amortization of net actuarial loss | 11,026 |  |  | 6,861 |  |  | 3,800 |
Total net periodic benefit cost | 20,710 |  |  | 14,962 |  |  | 9,857 |
Current year actuarial gain (loss) | 44,315 |  |  | 58,630 |  |  | 6,815 |
Amortization of actuarial gain (loss) | (11,026 | ) |  | (6,861 | ) |  | (3,800 | )
Amortization of prior service cost | (210 | ) |  | (210 | ) |  | (210 | )
Total recognized in other comprehensive income | 33,079 |  |  | 51,559 |  |  | 2,805 |
Total recognized in net periodic benefit cost and other comprehensive income | $ | 53,789 |  |  | $ | 66,521 |  |  | $ | 12,662 |
Schedule of Assumptions Used | The assumptions used to determine the benefit obligations as of December 31, 2012, and 2011 are as follows:
| 2012 |  | 2011
Discount rate | 4.00 | % |  | 4.75 | %
Rate of compensation increase | 4.00 |  |  | 4.00 |
The assumptions used to determine the net periodic benefit cost for the years ended December 31, 2012, 2011, and 2010 are as follows:
| 2012 |  | 2011 |  | 2010
Discount rate | 4.75 | % |  | 5.50 | % |  | 6.00 | %
Rate of compensation increase | 4.00 |  |  | 4.50 |  |  | 4.50 |
Expected long-term return on plan assets | 7.50 |  |  | 7.75 |  |  | 8.00 |
Schedule of Fair Value and Allocation of Plan Assets | The fair values of pension plan assets at December 31, 2012, and 2011 by asset category are as follows:
Asset Category | Market Value |  | Quoted prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Nonobservable Inputs (Level 3) |  | Target Allocation |  | Actual % of Plan Assets
December 31, 2012 |  |  |  |  |  |  |  |  |  |  |
Cash and equivalents | $ | 3,088 |  |  | $ | 3,088 |  |  | $ | — |  |  | $ | — |  |  | 0 - 1% |  |  | 1 | %
Equity securities(a) |  |  |  |  |  |  |  |  | 55 - 65 % |  |  | 63 | %
Consumer discretionary | 27,314 |  |  | 27,314 |  |  | — |  |  | — |  |  |  |  |
Consumer staples | 16,294 |  |  | 16,294 |  |  | — |  |  | — |  |  |  |  |
Energy | 28,046 |  |  | 28,046 |  |  | — |  |  | — |  |  |  |  |
Information technology | 38,570 |  |  | 38,570 |  |  | — |  |  | — |  |  |  |  |
Telecommunication | 4,678 |  |  | 4,678 |  |  | — |  |  | — |  |  |  |  |
Financials | 35,921 |  |  | 35,921 |  |  | — |  |  | — |  |  |  |  |
Utilities | 6,043 |  |  | 6,043 |  |  | — |  |  | — |  |  |  |  |
Materials | 9,950 |  |  | 9,950 |  |  | — |  |  | — |  |  |  |  |
Health care | 30,661 |  |  | 30,661 |  |  | — |  |  | — |  |  |  |  |
Industrials | 23,466 |  |  | 23,466 |  |  | — |  |  | — |  |  |  |  |
Rights to purchase securities | 4,168 |  |  | 4,168 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 68,415 |  |  | 68,415 |  |  | — |  |  | — |  |  |  |  |
Debt securities(b) |  |  |  |  |  |  |  |  | 34 - 44 % |  |  | 36 | %
Bond funds | 166,391 |  |  | — |  |  | 166,391 |  |  | — |  |  |  |  |
Total pension assets | $ | 463,005 |  |  | $ | 296,614 |  |  | $ | 166,391 |  |  | $ | — |  |  | 100 | % |  | 100 | %
December 31, 2011 |  |  |  |  |  |  |  |  |  |  |
Cash and equivalents | $ | 5,002 |  |  | $ | 5,002 |  |  | $ | — |  |  | $ | — |  |  | 0 - 1% |  |  | 1 | %
Equity securities(a) |  |  |  |  |  |  |  |  | 55 - 65 % |  |  | 63 | %
Consumer discretionary | 24,003 |  |  | 24,003 |  |  | — |  |  | — |  |  |  |  |
Consumer staples | 15,257 |  |  | 15,257 |  |  | — |  |  | — |  |  |  |  |
Energy | 27,857 |  |  | 27,857 |  |  | — |  |  | — |  |  |  |  |
Information technology | 35,206 |  |  | 35,206 |  |  | — |  |  | — |  |  |  |  |
Telecommunication | 4,888 |  |  | 4,888 |  |  | — |  |  | — |  |  |  |  |
Financials | 31,185 |  |  | 31,185 |  |  | — |  |  | — |  |  |  |  |
Utilities | 6,263 |  |  | 6,263 |  |  | — |  |  | — |  |  |  |  |
Materials | 10,548 |  |  | 10,548 |  |  | — |  |  | — |  |  |  |  |
Health care | 30,195 |  |  | 30,195 |  |  | — |  |  | — |  |  |  |  |
Industrials | 21,451 |  |  | 21,451 |  |  | — |  |  | — |  |  |  |  |
Rights to purchase securities | 3,724 |  |  | 3,724 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 60,493 |  |  | 60,493 |  |  | — |  |  | — |  |  |  |  |
Debt securities(b) |  |  |  |  |  |  |  |  | 34 - 44 % |  |  | 36 | %
Bond funds | 153,433 |  |  | — |  |  | 153,432 |  |  | — |  |  |  |  |
Total pension assets | $ | 429,505 |  |  | $ | 276,072 |  |  | $ | 153,432 |  |  | $ | — |  |  | 100 | % |  | 100 | %
(a) | This category includes investments in equity securities of large, small and medium sized companies from various industries.
(b) | This category represents investment grade bonds from diverse industries.
Schedule of Expected Benefit Payments | BancShares anticipates making no contributions to the pension plan during 2013. Following are estimated payments to pension plan participants in the indicated periods:
| Projected Benefit Payments
2013 | $ | 16,781 |
2014 | 18,062 |
2015 | 19,679 |
2016 | 21,445 |
2017 | 23,238 |
2018-2022 | 141,253 |
Deferred Benefit Plans Liability Rollforward | The following table provides the accrued liability as of December 31, 2012, and 2011 and the changes in the accrued liability during the years then ended:
| 2012 |  | 2011
Present value of accrued liability as of January 1 | $ | 25,586 |  |  | $ | 23,027 |
Benefit expense | 462 |  |  | 1,799 |
Benefits paid | (3,241 | ) |  | (1,877 | )
Benefits forfeited | 554 |  |  | — |
Interest cost | 2,490 |  |  | 2,637 |
Present value of accrued liability as of December 31 | $ | 25,851 |  |  | $ | 25,586 |
Discount rate at December 31 | 4.00 | % |  | 4.75 | %

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