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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Amount Included in Accumulated Other Comprehensive Income (Loss) | Accumulated other comprehensive loss included the following at December 31, 2016 and 2015:
| December 31, 2016 |  | December 31, 2015
(Dollars in thousands) | Accumulated other comprehensive loss |  | Deferred tax benefit |  | Accumulated other comprehensive loss, net of tax |  | Accumulated other comprehensive loss |  | Deferred tax benefit |  | Accumulated other comprehensive loss, net of tax
Unrealized losses on investment securities available for sale | $ | (72,707 | ) |  | $ | (26,832 | ) |  | $ | (45,875 | ) |  | $ | (24,504 | ) |  | $ | (9,379 | ) |  | $ | (15,125 | )
Unrealized loss on cash flow hedge | — |  |  | — |  |  | — |  |  | (1,429 | ) |  | (537 | ) |  | (892 | )
Funded status of defined benefit plan | (141,774 | ) |  | (52,457 | ) |  | (89,317 | ) |  | (78,419 | ) |  | (29,996 | ) |  | (48,423 | )
Total | $ | (214,481 | ) |  | $ | (79,289 | ) |  | $ | (135,192 | ) |  | $ | (104,352 | ) |  | $ | (39,912 | ) |  | $ | (64,440 | )
The following table highlights changes in accumulated other comprehensive (loss) income by component for the years ended December 31, 2016 and 2015:
(Dollars in thousands) | Unrealized gains (losses) on available-for-sale securities(1) |  | Gains (losses) on cash flow hedges(1) |  | Defined benefit pension items(1) |  | Total
Balance at January 1, 2015 | $ | 5,098 |  |  | $ | (2,664 | ) |  | $ | (55,415 | ) |  | $ | (52,981 | )
Other comprehensive (loss) income before reclassifications | (13,544 | ) |  | 1,772 |  |  | 394 |  |  | (11,378 | )
Amounts reclassified from accumulated other comprehensive (loss) income | (6,679 | ) |  | — |  |  | 6,598 |  |  | (81 | )
Net current period other comprehensive (loss) income | (20,223 | ) |  | 1,772 |  |  | 6,992 |  |  | (11,459 | )
Balance at December 31, 2015 | (15,125 | ) |  | (892 | ) |  | (48,423 | ) |  | (64,440 | )
Other comprehensive (loss) income before reclassifications | (13,946 | ) |  | 892 |  |  | (45,347 | ) |  | (58,401 | )
Amounts reclassified from accumulated other comprehensive (loss) income | (16,804 | ) |  | — |  |  | 4,453 |  |  | (12,351 | )
Net current period other comprehensive (loss) income | (30,750 | ) |  | 892 |  |  | (40,894 | ) |  | (70,752 | )
Balance at December 31, 2016 | $ | (45,875 | ) |  | $ | — |  |  | $ | (89,317 | ) |  | $ | (135,192 | )
(1) All amounts are net of tax. Amounts in parentheses indicate debits.
Schedule of Expected Benefit Payments | Cash Flows Following are estimated payments to pension plan participants in the indicated periods for each plan:
(Dollars in thousands) | BancShares Plan |  | Bancorporation Plan
2017 | $ | 23,932 |  |  | $ | 6,227 |
2018 | 25,377 |  |  | 6,618 |
2019 | 26,868 |  |  | 6,903 |
2020 | 28,499 |  |  | 7,287 |
2021 | 30,193 |  |  | 7,821 |
2022-2025 | 176,048 |  |  | 45,713 |
Deferred Benefit Plans Liability Rollforward | The following table provides the accrued liability as of December 31, 2016 and 2015, and the changes in the accrued liability during the years then ended:
(Dollars in thousands) | 2016 |  | 2015
Present value of accrued liability as of January 1 | $ | 39,878 |  |  | $ | 43,211 |
Benefit expense and interest cost | 3,232 |  |  | 1,386 |
Benefits paid | (4,194 | ) |  | (4,485 | )
Benefits forfeited | (319 | ) |  | (234 | )
Present value of accrued liability as of December 31 | $ | 38,597 |  |  | $ | 39,878 |
Discount rate at December 31 | 4.30 | % |  | 4.68 | %
BancShares Plan |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Net Funded Status | The following table provides the changes in benefit obligation and plan assets and the funded status of the plan at December 31, 2016 and 2015.
(Dollars in thousands) | 2016 |  | 2015
Change in benefit obligation |  |  |
Projected benefit obligation at January 1 | $ | 611,502 |  |  | $ | 627,645 |
Service cost | 12,618 |  |  | 14,083 |
Interest cost | 28,892 |  |  | 26,975 |
Actuarial loss (gain) | 40,571 |  |  | (39,002 | )
Benefits paid | (20,356 | ) |  | (18,199 | )
Projected benefit obligation at December 31 | 673,227 |  |  | 611,502 |
Change in plan assets |  |  |
Fair value of plan assets at January 1 | 550,025 |  |  | 544,956 |
Actual return on plan assets | 20,947 |  |  | (6,732 | )
Employer contributions | 50,000 |  |  | 30,000 |
Benefits paid | (20,356 | ) |  | (18,199 | )
Fair value of plan assets at December 31 | 600,616 |  |  | 550,025 |
Funded status at December 31 | $ | (72,611 | ) |  | $ | (61,477 | )
Schedule of Amounts Recognized in the Balance Sheets | The amounts recognized in the consolidated balance sheets at December 31, 2016 and 2015 consist of:
(Dollars in thousands) | 2016 |  | 2015
Other assets | $ | — |  |  | $ | — |
Other liabilities | (72,611 | ) |  | (61,477 | )
Net liability recognized | $ | (72,611 | ) |  | $ | (61,477 | )
Schedule of Amount Included in Accumulated Other Comprehensive Income (Loss) | The following table details the amounts recognized in accumulated other comprehensive income at December 31, 2016 and 2015.
(Dollars in thousands) | 2016 |  | 2015
Net loss | $ | 119,766 |  |  | $ | 70,358 |
Less prior service cost | 347 |  |  | 556 |
Accumulated other comprehensive loss, excluding income taxes | $ | 120,113 |  |  | $ | 70,914 |
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year | The following table provides expected amortization amounts for 2017.
(Dollars in thousands) |
Actuarial loss | $ | 8,938 |
Prior service cost | 210 |
Total | $ | 9,148 |
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, 2016, 2015 and 2014.
| Year ended December 31
(Dollars in thousands) | 2016 |  | 2015 |  | 2014
Service cost | $ | 12,618 |  |  | $ | 14,083 |  |  | $ | 12,332 |
Interest cost | 28,892 |  |  | 26,975 |  |  | 25,615 |
Expected return on assets | (36,643 | ) |  | (33,198 | ) |  | (31,269 | )
Amortization of prior service cost | 210 |  |  | 210 |  |  | 210 |
Amortization of net actuarial loss | 6,859 |  |  | 11,376 |  |  | 5,148 |
Total net periodic benefit cost | 11,936 |  |  | 19,446 |  |  | 12,036 |
Current year actuarial loss | 56,268 |  |  | 927 |  |  | 69,349 |
Amortization of actuarial loss | (6,859 | ) |  | (11,376 | ) |  | (5,148 | )
Amortization of prior service cost | (210 | ) |  | (210 | ) |  | (210 | )
Total recognized in other comprehensive income | 49,199 |  |  | (10,659 | ) |  | 63,991 |
Total recognized in net periodic benefit cost and other comprehensive income | $ | 61,135 |  |  | $ | 8,787 |  |  | $ | 76,027 |
Schedule of Assumptions Used | The assumptions used to determine the benefit obligations at December 31, 2016 and 2015 are as follows:
(Dollars in thousands) | 2016 |  | 2015
Discount rate | 4.30 | % |  | 4.68 | %
Rate of compensation increase | 4.00 |  |  | 4.00 |
The assumptions used to determine the net periodic benefit cost for the years ended December 31, 2016, 2015 and 2014, are as follows:
(Dollars in thousands) | 2016 |  | 2015 |  | 2014
Discount rate | 4.68 | % |  | 4.27 | % |  | 4.90 | %
Rate of compensation increase | 4.00 |  |  | 4.00 |  |  | 4.00 |
Expected long-term return on plan assets | 7.50 |  |  | 7.50 |  |  | 7.50 |
Schedule of Fair Value and Allocation of Plan Assets | BancShares Plan The fair values of pension plan assets at December 31, 2016 and 2015, by asset class are as follows:
| December 31, 2016
(Dollars in thousands) | 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
Cash and equivalents | $ | 60,674 |  |  | $ | 60,674 |  |  | — |  |  | — |  |  | 0 - 1% |  | 10 | %
Equity securities |  |  |  |  |  |  |  |  | 30 - 70% |  | 54 | %
Common and preferred stock | 66,015 |  |  | 65,964 |  |  | 51 |  |  | — |  |  |  |  |
Mutual funds | 256,976 |  |  | 252,710 |  |  | 4,266 |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 15 - 45% |  | 28 | %
U.S. government and government agency securities | 57,890 |  |  | 47,647 |  |  | 10,243 |  |  | — |  |  |  |  |
Corporate bonds | 68,198 |  |  | — |  |  | 68,198 |  |  | — |  |  |  |  |
Mutual funds | 42,849 |  |  | 42,849 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  | 0 - 30% |  | 8 | %
Mutual funds | 48,014 |  |  | 48,014 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 600,616 |  |  | $ | 517,858 |  |  | $ | 82,758 |  |  | $ | — |  |  |  |  | 100 | %
| December 31, 2015
| 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
Cash and equivalents | $ | 26,613 |  |  | $ | 26,613 |  |  | $ | — |  |  | $ | — |  |  | 0 - 1% |  | 5 | %
Equity securities |  |  |  |  |  |  |  |  | 55 - 65% |  | 63 | %
Common and preferred stock | 267,037 |  |  | 267,037 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 78,645 |  |  | 78,645 |  |  | — |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 25 - 40% |  | 26 | %
U.S. government and government agency securities | 58,526 |  |  | 48,957 |  |  | 9,569 |  |  | — |  |  |  |  |
Corporate bonds | 70,809 |  |  | — |  |  | 70,809 |  |  | — |  |  |  |  |
Mutual funds | 17,351 |  |  | 17,351 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  |  |  | 0 - 10% |  | 6 | %
Mutual funds | 31,044 |  |  | 31,044 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 550,025 |  |  | $ | 469,647 |  |  | $ | 80,378 |  |  | $ | — |  |  |  |  | 100 | %
Bancorporation Plan |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Net Funded Status | The following table provides the changes in benefit obligation and plan assets and the funded status of the plan at December 31, 2016 and 2015.
(Dollars in thousands) | 2016 |  | 2015
Change in benefit obligation |  |  |
Projected benefit obligation at January 1 | $ | 143,241 |  |  | $ | 151,332 |
Service cost | 2,567 |  |  | 3,341 |
Interest cost | 6,775 |  |  | 6,393 |
Actuarial loss (gain) | 9,682 |  |  | (10,937 | )
Benefits paid | (5,434 | ) |  | (4,812 | )
Curtailments | — |  |  | (2,076 | )
Projected benefit obligation at December 31 | 156,831 |  |  | 143,241 |
Change in plan assets |  |  |
Fair value of plan assets at January 1 | 150,893 |  |  | 155,618 |
Actual return on plan assets | 6,625 |  |  | 87 |
Benefits paid | (5,434 | ) |  | (4,812 | )
Fair value of plan assets at December 31 | 152,084 |  |  | 150,893 |
Funded status at December 31 | $ | (4,747 | ) |  | $ | 7,652 |
Schedule of Amounts Recognized in the Balance Sheets | The amounts recognized in the consolidated balance sheets at December 31, 2016 and 2015 consist of:
(Dollars in thousands) | 2016 |  | 2015
Other assets | $ | — |  |  | $ | — |
Other liabilities | (4,747 | ) |  | 7,652 |
Net asset (liability) recognized | $ | (4,747 | ) |  | $ | 7,652 |
Schedule of Amount Included in Accumulated Other Comprehensive Income (Loss) | The following table details the amounts recognized in accumulated other comprehensive income at December 31, 2016 and 2015.
(Dollars in thousands) | 2016 |  | 2015
Net loss | $ | 21,661 |  |  | $ | 7,505 |
Less prior service cost | — |  |  | — |
Accumulated other comprehensive loss, excluding income taxes | $ | 21,661 |  |  | $ | 7,505 |
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year | The following table provides expected amortization amounts for 2017.
(Dollars in thousands) |
Actuarial loss | $ | 855 |
Prior service cost | — |
Total | $ | 855 |
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, 2016 and 2015. For 2014, the table only includes amounts after the October 1 acquisition of Bancorporation.
| Year ended December 31
(Dollars in thousands) | 2016 |  | 2015 |  | 2014
Service cost | $ | 2,567 |  |  | $ | 3,341 |  |  | $ | 832 |
Interest cost | 6,775 |  |  | 6,393 |  |  | 1,488 |
Expected return on assets | (11,101 | ) |  | (11,482 | ) |  | (2,807 | )
Total net periodic benefit cost | (1,759 | ) |  | (1,748 | ) |  | (487 | )
Current year actuarial loss | 14,157 |  |  | 458 |  |  | 9,123 |
Curtailments | — |  |  | (2,076 | ) |  | — |
Total recognized in other comprehensive income | 14,157 |  |  | (1,618 | ) |  | 9,123 |
Total recognized in net periodic benefit cost and other comprehensive income | $ | 12,398 |  |  | $ | (3,366 | ) |  | $ | 8,636 |
Schedule of Assumptions Used | The assumptions used to determine the benefit obligations at December 31, 2016 and 2015 are as follows:
(Dollars in thousands) | 2016 |  | 2015
Discount rate | 4.30 | % |  | 4.68 | %
Rate of compensation increase | 4.00 |  |  | 4.00 |
The assumptions used to determine the net periodic benefit cost for the years ended December 31, 2016, 2015 and 2014 are as follows:
(Dollars in thousands) | 2016 |  | 2015 |  | 2014
Discount rate | 4.68 | % |  | 4.27 | % |  | 4.35 | %
Rate of compensation increase | 4.00 |  |  | 4.00 |  |  | 4.00 |
Expected long-term return on plan assets | 7.50 |  |  | 7.50 |  |  | 7.50 |
Schedule of Fair Value and Allocation of Plan Assets |
| December 31, 2016
(Dollars in thousands) | 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
Cash and equivalents | $ | 3,839 |  |  | $ | 3,839 |  |  | $ | — |  |  | $ | — |  |  | 0 - 1% |  | 2 | %
Equity securities |  |  |  |  |  |  |  |  | 30 - 70% |  | 58 | %
Common and preferred stock | 18,274 |  |  | 18,260 |  |  | 14 |  |  | — |  |  |  |  |
Mutual funds | 69,978 |  |  | 68,832 |  |  | 1,146 |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 15 - 45% |  | 31 | %
U.S. government and government agency securities | 15,407 |  |  | 8,919 |  |  | 6,488 |  |  | — |  |  |  |  |
Corporate bonds | 19,496 |  |  | — |  |  | 19,496 |  |  | — |  |  |  |  |
Mutual funds | 11,822 |  |  | 11,822 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  | 0 - 30% |  | 9 | %
Mutual funds | 13,268 |  |  | 13,268 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 152,084 |  |  | $ | 124,940 |  |  | $ | 27,144 |  |  | — |  |  |  |  |
| December 31, 2015
| Market Value |  | Quoted prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Nonobservable Inputs (Level 3) |  | Target Allocation (1) |  | Actual % of Plan Assets
Cash and equivalents | $ | 13,437 |  |  | $ | 13,437 |  |  | $ | — |  |  | $ | — |  |  |  |  | 9 | %
Equity securities |  |  |  |  |  |  |  |  |  |  | 63 | %
Common and preferred stock | 80,676 |  |  | 80,676 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 15,005 |  |  | 15,005 |  |  | — |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  |  |  | 22 | %
U.S. government and government agency securities | 20,476 |  |  | 3,986 |  |  | 16,490 |  |  | — |  |  |  |  |
Corporate bonds | 8,011 |  |  | — |  |  | 8,011 |  |  | — |  |  |  |  |
Mutual funds | 4,198 |  |  | 4,198 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  |  |  | 6 | %
Mutual funds | 9,090 |  |  | 9,090 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 150,893 |  |  | $ | 126,392 |  |  | $ | 24,501 |  |  | — |  |  |  |  |

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