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Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Summary of 401(k) Contribution Plan

The Company recorded salaries & benefits expense attributable to the 401(k) Plan matching contributions and 401(k) Plan matching contributions for the years ended:

			Year Ended December 31,
(in thousands)			2023						2022						2021
401(k) Plan benefits expense			$	1,767					$	1,541					$	1,211
401(k) Plan contributions made by the Company			$	1,524					$	1,214					$	1,121

Summary of ESOP Activities

Expenses related to the Company’s ESOP, included in benefits and other compensation costs under salaries and benefits expense, and contributions to the plan for the years ended were:

			Year Ended December 31,
(in thousands)			2023						2022						2021
ESOP benefits expense			$	3,075					$	2,824					$	1,888
ESOP contributions made by the Company			$	2,977					$	3,535					$	878

Schedule of Deferred Compensation Earnings Credits Included in Noninterest Expense

Earnings credits on deferred balances included in non-interest expense are included in the following table:

			Year Ended December 31,
(in thousands)			2023						2022						2021
Deferred compensation earnings credits included in non-interest expense			$	210					$	187					$	176

Schedule of Defined Benefit Pension Plans

Amounts recognized as a component of accumulated other comprehensive income (loss) as of year-end that have not been recognized as a component of the combined net period benefit cost of the Company’s defined benefit pension plans are presented in the following table. The Company expects to recognize approximately $0.5 million of the net actuarial loss reported in the following table as of December 31, 2023 as a component of net periodic benefit cost during 2022.

			December 31,
(in thousands)			2023						2022
Transition obligation			$	—					$	—
Prior service cost			—						—
Net actuarial (gain) / loss			(13,527)						(13,901)
Amount included in accumulated other comprehensive income (loss)			(13,527)						(13,901)
Deferred tax liability / (benefit)			3,999						4,109
Amount included in accumulated other comprehensive income (loss), net of tax			$	(9,528)					$	(9,792)

Information Pertaining to Activity in Supplemental Retirement Plans

Information pertaining to the activity in the supplemental retirement plans, using a measurement date of December 31, is as follows:

			December 31,
(in thousands)			2023						2022
Change in benefit obligation:
Benefit obligation at beginning of year			$	(40,341)					$	(43,834)
Acquisition of obligations			—						(3,310)
Service cost			(138)						(1,624)
Interest cost			(2,016)						(1,731)
Actuarial (loss)/gain			81						10,266
Plan amendments			—						(2,141)
Benefits paid			3,769						2,033
Benefit obligation at end of year			$	(38,645)					$	(40,341)
Change in plan assets:
Fair value of plan assets at beginning of year			$	—					$	—
Fair value of plan assets at end of year			$	—					$	—
Funded status			$	(38,645)					$	(40,341)
Unrecognized net obligation existing at January 1, 1986			—						—
Unrecognized net actuarial (loss)/gain			(13,527)						(13,901)
Unrecognized prior service cost			—						—
Accumulated other comprehensive loss			13,527						13,901
Accrued benefit cost			$	(38,645)					$	(40,341)
Accumulated benefit obligation			$	(38,645)					$	(40,341)

Net Periodic Benefit Cost Recognized for Supplemental Retirement Plans

The following table sets forth the net periodic benefit cost recognized for the supplemental retirement plans:

			Year Ended December 31,
(in thousands)			2023						2022						2021
Net pension cost included the following components:
Service cost-benefits earned during the period			$	138					$	1,624					$	1,103
Interest cost on projected benefit obligation			2,016						1,731						1,518
Amortization of net obligation at transition			—						—						—
Amortization of prior service cost			—						(28)						(58)
Recognized net actuarial loss			10						(86)						254
Amortization of loss/(gain)			(466)						(114)						—
Recognition of pension service cost to due amendment			—						2,141						—
Net periodic pension cost			$	1,698					$	5,268					$	2,817

Assumptions Used in Accounting for Plans

The following table sets forth assumptions used in accounting for the plans:

			Year Ended December 31,
			2023						2022						2021
Discount rate used to calculate benefit obligation			5.01		%				5.23		%				2.74		%
Discount rate used to calculate net periodic pension cost			5.23		%				2.74		%				2.40		%
Average annual increase in executive compensation			—		%				—		%				3.25		%
Average annual increase in director compensation			—		%				—		%				—		%

Expected Benefit Payments to Participants and Estimated Contributions to be Made by Company

The following table sets forth the expected benefit payments to participants and estimated contributions to be made by the Company under the supplemental retirement plans for the years indicated:

(in thousands)			Expected Benefit Payments to Participants						Estimated Company Contributions
2024			$	2,736					$	2,736
2025			2,906						2,906
2026			2,895						2,895
2027			2,916						2,916
2028			2,885						2,885
2028-2032			18,580						18,580

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