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Income Taxes (Details 2) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 18,459 | $ 18,228
Excess book over tax SERP retirement plan cost | 2,572 | 2,553
Deferred compensation | 94 | 128
Federal & state net operating loss carryforwards | 10,901 | 961
Accruals, book versus tax | 1,604 | 1,403
Pension liability adjustments |  | 1,396
Foreclosed real estate | 2,781 | 6,813
Basis differences in assets acquired in FDIC transactions |  | 1,058
Nonqualified stock options | 522 | 554
Nonaccrual loan interest |  | 420
Unrealized gain on securities available for sale | 789 |
All other | 855 | 732
Gross deferred tax assets | 38,577 | 34,246
Less: Valuation allowance | (109) | (112)
Net deferred tax assets | 38,468 | 34,134
Deferred tax liabilities: |  |
Loan fees | (1,536) | (1,427)
Excess tax over book pension cost | (806) | (451)
Depreciable basis of fixed assets | (1,835) | (2,308)
Amortizable basis of intangible assets | (9,732) | (9,119)
Unrealized gain on securities available for sale |  | (1,283)
Pension liability adjustments | (2,003) |
FHLB stock dividends | (423) | (437)
Basis differences in assets acquired in FDIC transactions | (7,163) |
All other | (48) | (124)
Gross deferred tax liabilities | (23,546) | (15,149)
Net deferred tax asset (liability) - included in other assets | $ 14,922 | $ 18,985

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