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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2018
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, 2018 and 2017:
| December 31, 2018 |  | December 31, 2017
(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 securities available for sale | $ | (50,007 | ) |  | $ | (11,502 | ) |  | $ | (38,505 | ) |  | $ | (48,834 | ) |  | $ | (17,889 | ) |  | $ | (30,945 | )
Unrealized losses on securities available for sale transferred to held to maturity | (92,401 | ) |  | (21,252 | ) |  | (71,149 | ) |  | — |  |  | — |  |  | — |
Defined benefit pension items | (163,030 | ) |  | (37,497 | ) |  | (125,533 | ) |  | (144,999 | ) |  | (53,650 | ) |  | (91,349 | )
Total | $ | (305,438 | ) |  | $ | (70,251 | ) |  | $ | (235,187 | ) |  | $ | (193,833 | ) |  | $ | (71,539 | ) |  | $ | (122,294 | )
The following table highlights changes in accumulated other comprehensive (loss) income by component for the years ended December 31, 2018 and 2017:
(Dollars in thousands) | Unrealized (losses) gains on securities available-for-sale(1) |  | Unrealized losses on securities available for sale transferred to held to maturity(1) |  | Defined benefit pension items(1) |  | Total
Balance at January 1, 2017 | $ | (45,875 | ) |  | $ | — |  |  | $ | (89,317 | ) |  | $ | (135,192 | )
Other comprehensive income (loss) before reclassifications | 17,635 |  |  | — |  |  | (8,156 | ) |  | 9,479 |
Amounts reclassified from accumulated other comprehensive loss | (2,705 | ) |  | — |  |  | 6,124 |  |  | 3,419 |
Net current period other comprehensive income (loss) | 14,930 |  |  | — |  |  | (2,032 | ) |  | 12,898 |
Balance at December 31, 2017 | (30,945 | ) |  | — |  |  | (91,349 | ) |  | (122,294 | )
Cumulative effect adjustments | (29,751 | ) |  | — |  |  | (20,300 | ) |  | (50,051 | )
Other comprehensive income (loss) before reclassifications | 22,461 |  |  | (84,321 | ) |  | (24,649 | ) |  | (86,509 | )
Amounts reclassified from accumulated other comprehensive loss | (270 | ) |  | 13,172 |  |  | 10,765 |  |  | 23,667 |
Net current period other comprehensive income (loss) | 22,191 |  |  | (71,149 | ) |  | (13,884 | ) |  | (62,842 | )
Balance at December 31, 2018 | $ | (38,505 | ) |  | $ | (71,149 | ) |  | $ | (125,533 | ) |  | $ | (235,187 | )
(1) All amounts are net of tax. Amounts in parentheses indicate debits.
Schedule of Expected Benefit Payments | Cash Flows The following are estimated payments to pension plan participants in the indicated periods for each plan:
(Dollars in thousands) | BancShares Plan |  | Bancorporation Plan
2019 | $ | 27,050 |  |  | $ | 7,044 |
2020 | 29,137 |  |  | 7,473 |
2021 | 31,260 |  |  | 7,863 |
2022 | 33,168 |  |  | 8,284 |
2023 | 35,031 |  |  | 8,685 |
2024-2028 | 201,126 |  |  | 48,868 |
Deferred Benefit Plans Liability Rollforward | The following table provides the accrued liability as of December 31, 2018 and 2017, and the changes in the accrued liability during the years then ended:
(Dollars in thousands) | 2018 |  | 2017
Present value of accrued liability as of January 1 | $ | 37,299 |  |  | $ | 38,597 |
Liability assumed in the Capital Commerce merger | 808 |  |  | — |
Benefit expense and interest cost | 535 |  |  | 3,262 |
Benefits paid | (4,579 | ) |  | (4,560 | )
Present value of accrued liability as of December 31 | $ | 34,063 |  |  | $ | 37,299 |
Discount rate at December 31 | 4.38 | % |  | 3.76 | %
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, 2018 and 2017.
(Dollars in thousands) | 2018 |  | 2017
Change in benefit obligation |  |  |
Projected benefit obligation at January 1 | $ | 749,948 |  |  | $ | 673,227 |
Service cost | 13,582 |  |  | 12,638 |
Interest cost | 28,376 |  |  | 28,940 |
Actuarial (gain) loss | (77,484 | ) |  | 57,041 |
Benefits paid | (23,507 | ) |  | (21,898 | )
Projected benefit obligation at December 31 | 690,915 |  |  | 749,948 |
Change in plan assets |  |  |
Fair value of plan assets at January 1 | 712,999 |  |  | 600,616 |
Actual return on plan assets | (48,025 | ) |  | 84,281 |
Employer contributions | 50,000 |  |  | 50,000 |
Benefits paid | (23,507 | ) |  | (21,898 | )
Fair value of plan assets at December 31 | 691,467 |  |  | 712,999 |
Funded status at December 31 | $ | 552 |  |  | $ | (36,949 | )
Schedule of Amounts Recognized in the Balance Sheets | The amounts recognized in the consolidated balance sheets at December 31, 2018 and 2017 consist of:
(Dollars in thousands) | 2018 |  | 2017
Other assets | $ | 552 |  |  | $ | — |
Other liabilities | — |  |  | (36,949 | )
Net asset (liability) recognized | $ | 552 |  |  | $ | (36,949 | )
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, 2018 and 2017.
(Dollars in thousands) | 2018 |  | 2017
Net loss | $ | 130,564 |  |  | $ | 125,745 |
Prior service cost | 57 |  |  | 137 |
Accumulated other comprehensive loss, excluding income taxes | $ | 130,621 |  |  | $ | 125,882 |
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year | The following table provides expected amortization amounts for 2019.
(Dollars in thousands) |
Actuarial loss | $ | 8,455 |
Prior service cost | 57 |
Total | $ | 8,512 |
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 OCI for the years ended December 31, 2018, 2017 and 2016.
| Year ended December 31
(Dollars in thousands) | 2018 |  | 2017 |  | 2016
Service cost | $ | 13,582 |  |  | $ | 12,638 |  |  | $ | 12,618 |
Interest cost | 28,376 |  |  | 28,940 |  |  | 28,892 |
Expected return on assets | (47,867 | ) |  | (42,074 | ) |  | (36,643 | )
Amortization of prior service cost | 79 |  |  | 210 |  |  | 210 |
Amortization of net actuarial loss | 13,589 |  |  | 8,855 |  |  | 6,859 |
Total net periodic benefit cost | 7,759 |  |  | 8,569 |  |  | 11,936 |
Current year actuarial loss | 18,407 |  |  | 14,834 |  |  | 56,268 |
Amortization of actuarial loss | (13,589 | ) |  | (8,855 | ) |  | (6,859 | )
Amortization of prior service cost | (79 | ) |  | (210 | ) |  | (210 | )
Total recognized in other comprehensive income | 4,739 |  |  | 5,769 |  |  | 49,199 |
Total recognized in net periodic benefit cost and other comprehensive income | $ | 12,498 |  |  | $ | 14,338 |  |  | $ | 61,135 |
Schedule of Assumptions Used | The assumptions used to determine the benefit obligations at December 31, 2018 and 2017 are as follows:
(Dollars in thousands) | 2018 |  | 2017
Discount rate | 4.38 | % |  | 3.76 | %
Rate of compensation increase | 5.60 |  |  | 4.00 |
The assumptions used to determine the net periodic benefit cost for the years ended December 31, 2018, 2017 and 2016, are as follows:
(Dollars in thousands) | 2018 |  | 2017 |  | 2016
Discount rate | 3.76 | % |  | 4.30 | % |  | 4.68 | %
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, 2018 and 2017, by asset class are as follows:
| December 31, 2018
(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 | $ | 16,236 |  |  | $ | 16,236 |  |  | — |  |  | — |  |  | 0 - 5% |  | 2 | %
Equity securities |  |  |  |  |  |  |  |  | 30 - 70% |  | 64 | %
Common and preferred stock | 117,300 |  |  | 117,300 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 321,023 |  |  | 319,254 |  |  | 1,769 |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 15 - 45% |  | 30 | %
U.S. government and government agency securities | 65,545 |  |  | — |  |  | 65,545 |  |  | — |  |  |  |  |
Corporate bonds | 119,469 |  |  | — |  |  | 119,469 |  |  | — |  |  |  |  |
Mutual funds | 23,813 |  |  | 23,813 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  | 0 - 30% |  | 4 | %
Mutual funds | 28,081 |  |  | 28,081 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 691,467 |  |  | $ | 504,684 |  |  | $ | 186,783 |  |  | $ | — |  |  |  |  | 100 | %
| December 31, 2017
| 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 | $ | 67,084 |  |  | $ | 67,084 |  |  | $ | — |  |  | $ | — |  |  | 0 - 5% |  | 9 | %
Equity securities |  |  |  |  |  |  |  |  | 30 - 70% |  | 65 | %
Common and preferred stock | 76,920 |  |  | 76,920 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 381,747 |  |  | 360,175 |  |  | 21,572 |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 15 - 45% |  | 23 | %
U.S. government and government agency securities | 60,663 |  |  | — |  |  | 60,663 |  |  | — |  |  |  |  |
Corporate bonds | 83,571 |  |  | — |  |  | 83,571 |  |  | — |  |  |  |  |
Mutual funds | 20,497 |  |  | 20,497 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  |  |  | 0 - 30% |  | 3 | %
Mutual funds | 22,517 |  |  | 22,517 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 712,999 |  |  | $ | 547,193 |  |  | $ | 165,806 |  |  | $ | — |  |  |  |  | 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, 2018 and 2017.
(Dollars in thousands) | 2018 |  | 2017
Change in benefit obligation |  |  |
Projected benefit obligation at January 1 | $ | 169,480 |  |  | $ | 156,831 |
Service cost | 2,572 |  |  | 2,548 |
Interest cost | 6,357 |  |  | 6,653 |
Actuarial (gain) loss | (10,268 | ) |  | 9,168 |
Benefits paid | (6,081 | ) |  | (5,720 | )
Projected benefit obligation at December 31 | 162,060 |  |  | 169,480 |
Change in plan assets |  |  |
Fair value of plan assets at January 1 | 168,591 |  |  | 152,084 |
Actual return on plan assets | (11,443 | ) |  | 22,227 |
Benefits paid | (6,081 | ) |  | (5,720 | )
Fair value of plan assets at December 31 | 151,067 |  |  | 168,591 |
Funded status at December 31 | $ | (10,993 | ) |  | $ | (889 | )
Schedule of Amounts Recognized in the Balance Sheets | The amounts recognized in the Consolidated Balance Sheets at December 31, 2018 and 2017 consist of:
(Dollars in thousands) | 2018 |  | 2017
Other assets | $ | — |  |  | $ | — |
Other liabilities | (10,993 | ) |  | (889 | )
Net liability recognized | $ | (10,993 | ) |  | $ | (889 | )
Schedule of Amount Included in Accumulated Other Comprehensive Income (Loss) | The following table details the amounts recognized in accumulated other comprehensive loss at December 31, 2018 and 2017.
(Dollars in thousands) | 2018 |  | 2017
Net loss | $ | 32,409 |  |  | $ | 19,117 |
Prior service cost | — |  |  | — |
Accumulated other comprehensive loss, excluding income taxes | $ | 32,409 |  |  | $ | 19,117 |
Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year | The following table provides expected amortization amounts for 2019.
(Dollars in thousands) |
Actuarial loss | $ | 2,505 |
Prior service cost | — |
Total | $ | 2,505 |
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 OCI for the years ended December 31, 2018, 2017 and 2016.
| Year ended December 31
(Dollars in thousands) | 2018 |  | 2017 |  | 2016
Service cost | $ | 2,572 |  |  | $ | 2,548 |  |  | $ | 2,567 |
Interest cost | 6,357 |  |  | 6,653 |  |  | 6,775 |
Expected return on assets | (12,429 | ) |  | (11,170 | ) |  | (11,101 | )
Amortization of net actuarial loss | 313 |  |  | 655 |  |  | — |
Total net periodic benefit income | (3,187 | ) |  | (1,314 | ) |  | (1,759 | )
Current year actuarial gain (loss) | 13,605 |  |  | (1,889 | ) |  | 14,157 |
Amortization of actuarial loss | (313 | ) |  | (655 | ) |  | — |
Total recognized in other comprehensive income | 13,292 |  |  | (2,544 | ) |  | 14,157 |
Total recognized in net periodic benefit cost and other comprehensive income | $ | 10,105 |  |  | $ | (3,858 | ) |  | $ | 12,398 |
Schedule of Assumptions Used | The assumptions used to determine the benefit obligations at December 31, 2018 and 2017 are as follows:
(Dollars in thousands) | 2018 |  | 2017
Discount rate | 4.38 | % |  | 3.76 | %
Rate of compensation increase | 5.60 |  |  | 4.00 |
The assumptions used to determine the net periodic benefit cost for the years ended December 31, 2018, 2017 and 2016 are as follows:
(Dollars in thousands) | 2018 |  | 2017 |  | 2016
Discount rate | 3.76 | % |  | 4.30 | % |  | 4.68 | %
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, 2018
(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 | $ | 2,793 |  |  | $ | 2,793 |  |  | $ | — |  |  | $ | — |  |  | 0 - 5% |  | 2 | %
Equity securities |  |  |  |  |  |  |  |  | 30 - 70% |  | 66 | %
Common and preferred stock | 26,639 |  |  | 26,639 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 74,305 |  |  | 73,850 |  |  | 455 |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 15 - 45% |  | 27 | %
U.S. government and government agency securities | 13,749 |  |  | — |  |  | 13,749 |  |  | — |  |  |  |  |
Corporate bonds | 20,889 |  |  | — |  |  | 20,889 |  |  | — |  |  |  |  |
Mutual funds | 5,748 |  |  | 5,748 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  | 0 - 30% |  | 5 | %
Mutual funds | 6,944 |  |  | 6,944 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 151,067 |  |  | $ | 115,974 |  |  | $ | 35,093 |  |  | — |  |  |  |  | 100 | %
| December 31, 2017
| 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 | $ | 3,941 |  |  | $ | 3,941 |  |  | $ | — |  |  | $ | — |  |  | 0 - 5% |  | 2 | %
Equity securities |  |  |  |  |  |  |  |  | 30 - 70% |  | 70 | %
Common and preferred stock | 26,892 |  |  | 26,892 |  |  | — |  |  | — |  |  |  |  |
Mutual funds | 90,466 |  |  | 84,954 |  |  | 5,512 |  |  | — |  |  |  |  |
Fixed income |  |  |  |  |  |  |  |  | 15 - 45% |  | 25 | %
U.S. government and government agency securities | 15,798 |  |  | — |  |  | 15,798 |  |  | — |  |  |  |  |
Corporate bonds | 20,572 |  |  | — |  |  | 20,572 |  |  | — |  |  |  |  |
Mutual funds | 5,163 |  |  | 5,163 |  |  | — |  |  | — |  |  |  |  |
Alternative investments |  |  |  |  |  |  |  |  | 0 - 30% |  | 3 | %
Mutual funds | 5,759 |  |  | 5,759 |  |  | — |  |  | — |  |  |  |  |
Total pension assets | $ | 168,591 |  |  | $ | 126,709 |  |  | $ | 41,882 |  |  | — |  |  |  |  | 100 | %

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