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v3.23.3

Benefit Plans (Tables) | 9 Months Ended
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Sep. 30, 2023
Retirement Benefits [Abstract] |
Components of Company Plan Benefit Expense | The following table summarizes key information related to the Company’s pension plans and retirement agreements (in thousands):
|  | Nine Months Ended September 30, 2023 |  |  | Year Ended December 31, 2022 |
Change in Projected Benefit Obligation |  |  |  |  |  |
Projected benefit obligation, beginning of period |  | $ | 26,207 |  |  | $ | 31,830 |
Service cost |  |  | 559 |  |  |  | 1,118 |
Interest cost |  |  | 1,009 |  |  |  | 962 |
Actuarial gain |  |  | — |  |  |  | (6,710 | )
Benefits paid |  |  | (591 | ) |  |  | (993 | )
Projected benefit obligation, end of period |  | $ | 27,184 |  |  | $ | 26,207 |
Change in Plan Assets |  |  |  |  |  |
Plan assets at fair value, beginning of period |  | $ | — |  |  | $ | — |
Company contributions |  |  | 591 |  |  |  | 993 |
Benefits paid |  |  | (591 | ) |  |  | (993 | )
Plan assets at fair value, end of period |  | $ | — |  |  | $ | — |
Unfunded Status of the Plan |  | $ | 27,184 |  |  | $ | 26,207 |
Components of Net Periodic Benefit Cost |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, 2023 |  |  | September 30, 2022 |  |  | September 30, 2023 |  |  | September 30, 2022 |
Components of Net Periodic Benefit Cost |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 186 |  |  | $ | 280 |  |  | $ | 559 |  |  | $ | 839 |
Interest cost |  |  | 336 |  |  |  | 240 |  |  |  | 1,009 |  |  |  | 721 |
Net loss |  |  | - |  |  |  | 108 |  |  |  | - |  |  |  | 324 |
Net periodic pension cost |  | $ | 522 |  |  | $ | 628 |  |  | $ | 1,568 |  |  | $ | 1,884 |

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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 715 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480482/715-20-55-17 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-3 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-2 + Details
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