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Employee Benefits Plans (Tables) | 12 Months Ended
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Dec. 31, 2018
Retirement Benefits [Abstract] |
Schedule of changes in the projected benefit obligations | The following table sets forth the changes in the projected benefit obligation for the DB Pension Plan and SERPs and the accumulated post-retirement benefit obligation for the Life and Healthcare Plan; and the respective plan assets, and the plans’ funded status and amounts recognized in the Company’s Consolidated Statements of Condition at December 31, 2018 and 2017 (the measurement dates of the plans).
| DB Pension Plans |  | Life and Healthcare Plan |  | SERP Plan
(in thousands) | 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 82,748 |  |  | $ | 77,304 |  |  | $ | 8,995 |  |  | $ | 9,121 |  |  | $ | 26,142 |  |  | $ | 23,399 |
Service cost | 0 |  |  | 0 |  |  | 212 |  |  | 192 |  |  | 160 |  |  | 166 |
Interest cost | 2,508 |  |  | 2,501 |  |  | 270 |  |  | 268 |  |  | 833 |  |  | 852 |
Plan participants’ contributions | 0 |  |  | 0 |  |  | 122 |  |  | 98 |  |  | 0 |  |  | 0 |
Amendments | 0 |  |  | 0 |  |  | 0 |  |  | (964 | ) |  | 0 |  |  | 0 |
Curtailments | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Actuarial loss (gain) | (2,324 | ) |  | 5,928 |  |  | (1,337 | ) |  | 708 |  |  | (2,987 | ) |  | 2,407 |
Benefits paid | (3,243 | ) |  | (2,985 | ) |  | (405 | ) |  | (428 | ) |  | (609 | ) |  | (682 | )
Benefit obligation at end of year | $ | 79,689 |  |  | $ | 82,748 |  |  | $ | 7,857 |  |  | $ | 8,995 |  |  | $ | 23,539 |  |  | $ | 26,142 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | $ | 80,154 |  |  | $ | 71,807 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Actual return on plan assets | (4,437 | ) |  | 9,582 |  |  | 0 |  |  | 0 |  |  | 0 |  |  | 0 |
Plan participants’ contributions | 0 |  |  | 0 |  |  | 122 |  |  | 98 |  |  | 0 |  |  | 0 |
Employer contributions | 0 |  |  | 1,750 |  |  | 283 |  |  | 330 |  |  | 609 |  |  | 682 |
Benefits paid | (3,243 | ) |  | (2,985 | ) |  | (405 | ) |  | (428 | ) |  | (609 | ) |  | (682 | )
Fair value of plan assets at end of year | $ | 72,474 |  |  | $ | 80,154 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |  |  | $ | 0 |
Unfunded status | $ | (7,215 | ) |  | $ | (2,594 | ) |  | $ | (7,857 | ) |  | $ | (8,995 | ) |  | $ | (23,539 | ) |  | $ | (26,142 | )
Schedule of net periodic benefit cost and other comprehensive income | Net periodic benefit cost and other comprehensive income (loss) includes the following components:
(in thousands) | DB Pension Plans |  | Life and Healthcare Plan |  | SERP Plan
Components of net periodic benefit cost | 2018 | 2017 | 2016 |  | 2018 | 2017 | 2016 |  | 2018 | 2017 | 2016
Service cost | $ | 0 |  | $ | 0 |  | $ | 0 |  |  | $ | 212 |  | $ | 192 |  | $ | 258 |  |  | $ | 160 |  | $ | 166 |  | $ | 171 |
Interest cost | 2,508 |  | 2,501 |  | 2,473 |  |  | 270 |  | 268 |  | 283 |  |  | 833 |  | 852 |  | 832 |
Expected return on plan assets | (5,648 | ) | (5,088 | ) | (4,844 | ) |  | 0 |  | 0 |  | 0 |  |  | 0 |  | 0 |  | 0 |
Amortization of prior service (credit) cost | (10 | ) | (10 | ) | (15 | ) |  | (62 | ) | (62 | ) | 16 |  |  | 87 |  | 87 |  | 75 |
Recognized net actuarial loss | 1,118 |  | 1,075 |  | 975 |  |  | 62 |  | 34 |  | 5 |  |  | 539 |  | 399 |  | 358 |
Net periodic benefit (credit) cost | $ | (2,032 | ) | $ | (1,522 | ) | $ | (1,411 | ) |  | $ | 482 |  | $ | 432 |  | $ | 562 |  |  | $ | 1,619 |  | $ | 1,504 |  | $ | 1,436 |
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss)
Net actuarial loss (gain) | $ | 7,761 |  | $ | 1,434 |  | $ | 1,880 |  |  | $ | (1,337 | ) | $ | 708 |  | $ | 210 |  |  | $ | (2,987 | ) | $ | 2,407 |  | $ | 697 |
Recognized actuarial loss | (1,118 | ) | (1,075 | ) | (975 | ) |  | (62 | ) | (34 | ) | (5 | ) |  | (539 | ) | (399 | ) | (358 | )
Prior service credit | 0 |  | 0 |  | 0 |  |  | 0 |  | (964 | ) | 0 |  |  | 0 |  | 0 |  | 188 |
Recognized prior service cost (credit) | 10 |  | 10 |  | 15 |  |  | 62 |  | 62 |  | (16 | ) |  | (87 | ) | (87 | ) | (75 | )
Recognized in other comprehensive income (loss) | $ | 6,653 |  | $ | 369 |  | $ | 920 |  |  | $ | (1,337 | ) | $ | (228 | ) | $ | 189 |  |  | $ | (3,613 | ) | $ | 1,921 |  | $ | 452 |
Total recognized in net periodic benefit cost and other comprehensive income | $ | 4,621 |  | $ | (1,153 | ) | $ | (491 | ) |  | $ | (855 | ) | $ | 204 |  | $ | 751 |  |  | $ | (1,994 | ) | $ | 3,425 |  | $ | 1,888 |
Schedule of pre-tax amounts recognized as a component of accumulated other comprehensive income | Pre-tax 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 Company’s combined net periodic benefit cost of the Company’s DB Pension Plan, Life and Healthcare Plan and SERPs are presented in the following table.
(in thousands) | DB Pension Plans |  | Life and Healthcare Plan |  | SERP Plan
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Net actuarial loss (gain) | $ | 46,603 |  |  | $ | 39,960 |  |  | $ | 39,601 |  |  | $ | 368 |  |  | $ | 1,767 |  |  | $ | 1,093 |  |  | $ | 5,560 |  |  | $ | 9,086 |  |  | $ | 7,077 |
Prior service cost (credit) | (20 | ) |  | (30 | ) |  | (40 | ) |  | (606 | ) |  | (668 | ) |  | 235 |  |  | 514 |  |  | 602 |  |  | 689 |
Total | $ | 46,583 |  |  | $ | 39,930 |  |  | $ | 39,561 |  |  | $ | (238 | ) |  | $ | 1,099 |  |  | $ | 1,328 |  |  | $ | 6,074 |  |  | $ | 9,688 |  |  | $ | 7,766 |
Schedule of pre-tax amounts expected to be recognized | The pre-tax amounts included in accumulated other comprehensive income (loss) that are expected to be recognized in net periodic pension cost during the fiscal year ended December 31, 2019 are shown below.
(in thousands) | Pension Plans |  | Life and Healthcare Plan |  | SERP Plan
Actuarial loss | 1,305 |  |  | 0 |  |  | 286 |
Prior service cost | (10 | ) |  | (62 | ) |  | 87 |
Total | 1,295 |  |  | (62 | ) |  | 373 |
Schedule of weighted-average assumptions | Weighted-average assumptions used in accounting for the plans were as follows:
(in thousands) | DB Pension Plans |  | Life and Healthcare Plan |  | SERP Plan
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Discount Rates |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit Cost for Plan Year | 3.43 | % |  | 3.89 | % |  | 4.05 | % |  | 3.51 | % |  | 3.97 | % |  | 4.14 | % |  | 3.55 | % |  | 4.10 | % |  | 4.32 | %
Benefit Obligation at End of Plan Year | 4.08 | % |  | 3.43 | % |  | 3.89 | % |  | 4.13 | % |  | 3.51 | % |  | 3.97 | % |  | 4.16 | % |  | 3.55 | % |  | 4.10 | %
Expected long-term return on plan assets | 7.25 | % |  | 7.25 | % |  | 7.25 | % |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |  |  | N/A |
Rate of compensation increase |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit Cost for Plan Year | N/A |  |  | N/A |  |  | N/A |  |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | %
Benefit Obligation at End of Plan Year | N/A |  |  | N/A |  |  | N/A |  |  | 4.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | %
Schedule of expected benefits to be paid in each of next five years | The benefits as of December 31, 2018, expected to be paid in each of the next five fiscal years, and in the aggregate for the five fiscal years thereafter were as follows:
(in thousands) | DB Pension Plans |  | Life and Healthcare Plan |  | SERP Plan
2019 | $ | 3,950 |  |  | $ | 529 |  |  | $ | 673 |
2020 | 4,067 |  |  | 477 |  |  | 697 |
2021 | 4,210 |  |  | 430 |  |  | 688 |
2022 | 4,280 |  |  | 416 |  |  | 740 |
2023 | 4,463 |  |  | 439 |  |  | 845 |
2024-2028 | 23,686 |  |  | 2,162 |  |  | 4,475 |
Total | $ | 44,656 |  |  | $ | 4,453 |  |  | $ | 8,118 |
Schedule of weighted average asset allocation of plans | The Company’s DB Pension Plan’s weighted-average asset allocations at December 31, 2018 and 2017, respectively, by asset category are as follows:
| 2018 |  | 2017
Equity securities | 65 | % |  | 65 | %
Debt securities | 34 | % |  | 34 | %
Other | 1 | % |  | 1 | %
Total Allocation | 100 | % |  | 100 | %
Schedule of fair value measurement of pension plan | The major categories of assets in the Company’s DB Pension Plan as of year-end are presented in the following table. Assets are segregated by the level of valuation inputs within the fair value hierarchy established by ASC Topic 820 utilized to measure fair value (see Note 19-Fair Value Measurements).
Fair Value Measurements |  |  |  |  |  |  |
December 31, 2018 |  |  |  |  |  |  |
(in thousands) | Fair Value 2018 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Cash and cash equivalents | $ | 1,018 |  |  | $ | 1,018 |  |  | $ | 0 |  |  | $ | 0 |
Common stocks | 20,648 |  |  | 20,648 |  |  | 0 |  |  | 0 |
Mutual funds | 50,808 |  |  | 50,808 |  |  | 0 |  |  | 0 |
Total Fair Value of Plan Assets | $ | 72,474 |  |  | $ | 72,474 |  |  | $ | 0 |  |  | $ | 0 |
Fair Value Measurements |  |  |  |  |  |  |
December 31, 2017 |  |  |  |  |  |  |
(in thousands) | Fair Value 2017 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Cash and cash equivalents | $ | 448 |  |  | $ | 448 |  |  | $ | 0 |  |  | $ | 0 |
Common stocks | 24,994 |  |  | 24,994 |  |  | 0 |  |  | 0 |
Mutual funds | 54,712 |  |  | 54,712 |  |  | 0 |  |  | 0 |
Total Fair Value of Plan Assets | $ | 80,154 |  |  | $ | 80,154 |  |  | $ | 0 |  |  | $ | 0 |

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