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Employee Benefit Plans | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Employee Benefit Plans | Employee Benefit Plans The Company maintains a noncontributory defined-benefit plan (the "DB Pension Plan") and a 401(k) plan ("the Retirement Savings Plan"), within which the company makes both matching contributions and Discretionary contributions which cover substantially all employees of the Company. The DB Pension Plan was closed to new employees at year-end 2009 and was frozen on July 31, 2015. The benefits under the DB Pension Plan are based on years of service, age and percentages of the employees' average final compensation. Assets of the Company's DB Pension Plan are invested in common and preferred stock, mutual funds and cash equivalents. The Retirement Savings Plan covers substantially all employees of the Company who have reached the age of 21 and completed one year of service. For participants in these plans, the Company makes matching and Discretionary contributions to an account set up in the participant's name. The Discretionary amount equals a percentage of pay and varies based on the participant's age, service, and tenure with the Company. The Retirement Savings Plan offers the participant a wide range of investment alternatives from which to choose. Expenses related to the defined-contribution plans totaled $4.1 million in 2022, $4.4 million in 2021, and $4.4 million in 2020. The Company maintains supplemental employee retirement plans ("SERPs") for certain executives. In 2016, certain SERPs were amended and restated to reflect changes resulting from the freezing of the DB Pension Plan and the Company entered into additional SERP agreements with certain executives. In 2019, the SERP for the Company's CEO was amended to expand the definition of "Earnings" under the SERP to better align the scope of compensation included in our CEO's retirement benefits with chief executive compensation in a manner that is more consistent with market practice. All benefits provided under the SERPs are unfunded and the Company makes payments to plan participants. The Company also maintains a post-retirement life and healthcare benefit plan (the "Life and Healthcare Plan"), which was amended in 2005. For employees commencing employment after January 1, 2005, the Company does not contribute towards post-retirement healthcare benefits. Retirees and employees who were eligible to retire when the Life and Healthcare Plan was amended were unaffected. Generally, all other employees were eligible for Health Reimbursement Accounts ("HRA") with an initial balance equal to the amount of the Company’s estimated then current liability. Contributions to the plan are limited to an annual contribution of 4% of the total HRA balance. Employees, upon retirement, will be able to utilize their HRA for qualified health costs and deductibles. In 2019, the Retiree Life Benefit program was closed to new entrants, and only employees who attained age 50 as of February 1, 2020 will be eligible to earn this benefit. The Company engages independent, external actuaries to compute the amounts of liabilities and expenses relating to these plans, subject to the assumptions that the Company selects. The benefit obligation for these plans represents the liability of the Company for current and former employees, and is affected primarily by the following: service cost (benefits attributed to employee service during the period); interest cost (interest on the liability due to the passage of time); actuarial gains/losses (experience during the year different from that assumed and changes in plan assumptions); and benefits paid to participants. GAAP requires an employer to recognize in its Statement of Condition as an asset or liability the overfunded or underfunded status of a defined benefit postretirement plan, measured as the difference between the fair value of plan assets and the benefit obligation. For a pension plan, the benefit obligation is the projected benefit obligation; for any other postretirement benefit plan, such as a retiree health care plan, the benefit obligation is the accumulated postretirement benefit obligation. 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, 2022 and 2021 (the measurement dates of the plans).
| DB Pension Plan | Life and Healthcare Plan | SERP Plan
(In thousands) | 2022 | 2021 | 2022 | 2021 | 2022 | 2021
Change in benefit obligation: |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 93,009 |  | $ | 98,021 |  | $ | 10,055 |  | $ | 10,508 |  | $ | 34,033 |  | $ | 36,710 |
Service cost | 0 |  | 0 |  | 174 |  | 186 |  | 78 |  | 231 |
Interest cost | 1,985 |  | 1,628 |  | 223 |  | 180 |  | 814 |  | 692 |
Plan participants’ contributions | 0 |  | 0 |  | 100 |  | 108 |  | 0 |  | 0 |
Actuarial gain | (20,729) |  | (2,834) |  | (2,598) |  | (574) |  | (9,083) |  | (3,002) |
Benefits paid | (3,744) |  | (3,806) |  | (351) |  | (353) |  | (851) |  | (598) |
Benefit obligation at end of year | $ | 70,521 |  | $ | 93,009 |  | $ | 7,603 |  | $ | 10,055 |  | $ | 24,991 |  | $ | 34,033 |
Change in plan assets: |  |  |  |  |  |
Fair value of plan assets at beginning of year | $ | 96,393 |  | $ | 89,172 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Actual return on plan assets | (13,764) |  | 11,027 |  | 0 |  | 0 |  | 0 |  | 0 |
Plan participants’ contributions | 0 |  | 0 |  | 100 |  | 108 |  | 0 |  | 0 |
Employer contributions | 0 |  | 0 |  | 251 |  | 245 |  | 850 |  | 598 |
Benefits paid | (3,744) |  | (3,806) |  | (351) |  | (353) |  | (850) |  | (598) |
Fair value of plan assets at end of year | $ | 78,885 |  | $ | 96,393 |  | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 0 |
Funded (unfunded) status | $ | 8,364 |  | $ | 3,384 |  | $ | (7,603) |  | $ | (10,055) |  | $ | (24,991) |  | $ | (34,033) |
The accumulated benefit obligation for the DB Pension Plan at December 31, 2022 and 2021, was $70.5 million and $93.0 million, respectively. The accumulated benefit obligation for the Life and Healthcare Plan at year end 2022 and 2021 was $7.6 million and $10.1 million, respectively. The accumulated benefit obligation for the SERPs at December 31, 2022 and 2021 was $25.0 million and $34.0 million, respectively. The funded status of the DB Pension Plan was recognized in other assets and the unfunded status of the Life and Healthcare Plan, and SERPs was recognized in other liabilities in the Consolidated Statement of Condition at December 31, 2022 in the amounts of $8.4 million, $(7.6) million, and $(25.0) million, respectively. The unfunded status of the DB Pension Plan, the Life and Healthcare Plan, and SERPs in the amount of $3.4 million, $(10.1) million, and $(34.0) million, respectively, was recognized in other liabilities in the Consolidated Statement of Condition at December 31, 2021. The actuarial gains shown above totaling $32.4 million in 2022 and $6.4 million in 2 021 were mainly the result of changes in the discount rates used to measure the benefit obligation of all plans at year end compared to those used at the prior year-end. The specific discount rates for each plan at December 31, 2022 and December 31, 2021 are provided below. Net periodic benefit cost and other comprehensive income (loss) includes the following components:
(In thousands) | DB Pension Plan | Life and Healthcare Plan | SERP Plan
Components of net periodic benefit cost | 2022 | 2021 | 2020 | 2022 | 2021 | 2020 | 2022 | 2021 | 2020
Service cost | $ | 0 |  | $ | 0 |  | $ | 0 |  | $ | 174 |  | $ | 186 |  | $ | 173 |  | $ | 78 |  | $ | 231 |  | $ | 214 |
Interest cost | 1,985 |  | 1,628 |  | 2,371 |  | 223 |  | 180 |  | 245 |  | 814 |  | 692 |  | 914 |
Expected return on plan assets | (5,885) |  | (5,652) |  | (5,416) |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Amortization of prior service (credit) cost | 0 |  | 1 |  | (10) |  | (61) |  | (61) |  | (61) |  | 277 |  | 282 |  | 285 |
Recognized net actuarial loss | 1,217 |  | 1,559 |  | 1,411 |  | 196 |  | 312 |  | 155 |  | 847 |  | 1,080 |  | 800 |
Recognized net actuarial gain due to curtailments | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Net periodic benefit (credit) cost | $ | (2,683) |  | $ | (2,464) |  | $ | (1,644) |  | $ | 532 |  | $ | 617 |  | $ | 512 |  | $ | 2,016 |  | $ | 2,285 |  | $ | 2,213 |
Service cost is included in salaries and wages in the Consolidated Statements of Income. The other components of net periodic benefit costs are included in other operating expense in the Consolidated Statements of Income. Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
(In thousands) | DB Pension Plan | Life and Healthcare Plan | SERP Plan
| 2022 | 2021 | 2020 | 2022 | 2021 | 2020 | 2022 | 2021 | 2020
Net actuarial loss (gain) | $ | (1,080) |  | $ | (8,209) |  | $ | 3,899 |  | $ | (2,598) |  | $ | (574) |  | $ | 1,340 |  | $ | (9,083) |  | $ | (3,002) |  | $ | 4,070 |
Recognized actuarial loss | (1,217) |  | (1,559) |  | (1,411) |  | (196) |  | (312) |  | (155) |  | (847) |  | (1,080) |  | (800) |
Prior service credit | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Recognized prior service cost (credit) | 0 |  | (1) |  | 10 |  | 61 |  | 61 |  | 61 |  | (277) |  | (282) |  | (285) |
Prior service cost (credit) recognized due to curtailment | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Recognized in other comprehensive income (loss) | $ | (2,297) |  | $ | (9,769) |  | $ | 2,498 |  | $ | (2,733) |  | $ | (825) |  | $ | 1,246 |  | $ | (10,207) |  | $ | (4,364) |  | $ | 2,985 |
Total recognized in net periodic benefit cost and other comprehensive income (loss) | $ | (4,980) |  | $ | (12,233) |  | $ | 854 |  | $ | (2,201) |  | $ | (208) |  | $ | 1,758 |  | $ | (8,191) |  | $ | (2,079) |  | $ | 5,198 |
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 Plan | Life and Healthcare Plan | SERP Plan
| 2022 | 2021 | 2020 | 2022 | 2021 | 2020 | 2022 | 2021 | 2020
Net actuarial loss (gain) | $ | 38,468 |  | $ | 40,765 |  | $ | 50,533 |  | $ | (909) |  | $ | 1,886 |  | $ | 2,771 |  | $ | 603 |  | $ | 10,532 |  | $ | 14,614 |
Prior service cost (credit) | 0 |  | 0 |  | 1 |  | (165) |  | (226) |  | (287) |  | 1,588 |  | 1,866 |  | 2,148 |
Total | $ | 38,468 |  | $ | 40,765 |  | $ | 50,534 |  | $ | (1,074) |  | $ | 1,660 |  | $ | 2,484 |  | $ | 2,191 |  | $ | 12,398 |  | $ | 16,762 |
Weighted-average assumptions used in accounting for the plans were as follows:
(In thousands) | DB Pension Plan | Life and Healthcare Plan | SERP Plan
| 2022 | 2021 | 2020 | 2022 | 2021 | 2020 | 2022 | 2021 | 2020
Discount Rates |  |  |  |  |  |  |  |  |
Benefit Cost for Plan Year | 2.63 | % | 2.24 | % | 3.04 | % | 2.69 | % | 2.33 | % | 3.10 % | 2.71 | % | 2.37 | % | 3.14 %
Benefit Obligation at End of Plan Year | 4.95 | % | 2.63 | % | 2.24 | % | 4.98 | % | 2.69 | % | 2.33 % | 4.98 | % | 2.71 | % | 2.37 %
Expected long-term return on plan assets | 6.25 | % | 6.50 | % | 6.75 | % | 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 | 4.00 % | 4.00 % | 4.00 % | 5.00 % | 5.00 % | 5.00 %
Benefit Obligation at End of Plan Year | N/A | N/A | N/A | 4.00 % | 4.00 % | 4.00 % | 5.00 % | 5.00 % | 5.00 %
To develop the expected long-term rate of return on assets assumption for the DB Pension Plan, the Company considered the historical returns and the future expectations for returns for each asset class, as well as target asset allocations of the pension portfolio. Based on this analysis, the Company selected 6.25% as the long-term rate of return on assets assumption. The discount rates used to determine the Company’s DB Pension Plan and other post-retirement benefit obligations as of December 31, 2022, and December 31, 2021, were determined by matching estimated benefit cash flows to a yield curve derived from Citigroup’s regular bond yield at December 31, 2022 and December 31, 2021. Based on the Company’s anticipation of future experience under the DB Pension Plan, the mortality tables used to determine future benefit obligations under the plan were updated as of December 31, 2021 to the PRI-2012 Mortality Tables with Mortality Improvement Scale MP 2021. The Company updated this assumption based on the newest improvement table released by The Society of Actuaries as of December 31, 2022. The appropriateness of the assumptions is reviewed annually. Cash Flows Plan assets are amounts that have been segregated and restricted to provide benefits, and include amounts contributed by the Company and amounts earned from investing contributions, less benefits paid. The Company funds the cost of the SERPs and the Life and Healthcare Plan benefits on a pay-as-you-go basis. The benefits as of December 31, 2022, 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 Plan | Life and Healthcare Plan | SERP Plan
2023 | $ | 4,448 |  | $ | 488 |  | $ | 866 |
2024 | 4,552 |  | 508 |  | 849 |
2025 | 4,709 |  | 490 |  | 846 |
2026 | 4,822 |  | 490 |  | 1,012 |
2027 | 4,927 |  | 500 |  | 988 |
2027-2031 | 24,660 |  | 2,382 |  | 8,206 |
Total | $ | 48,118 |  | $ | 4,858 |  | $ | 12,767 |
Plan Assets The Company’s DB Pension Plan’s weighted-average asset allocations at December 31, 2022 and 2021, respectively, by asset category are as follows:
| 2022 | 2021
Equity securities | 58 | % | 61 | %
Debt securities | 38 | % | 33 | %
Other | 4 | % | 6 | %
Total Allocation | 100 | % | 100 | %
It is the policy of the Trustees to invest the Pension Trust Fund (the "Fund") for total return. The Trustees seek the maximum return consistent with the interests of the participants and beneficiaries and prudent investment management. The management of the Fund’s assets is in compliance with the guidelines established in the Company’s Pension Plan and Trust Investment Policy, which is reviewed and approved annually by the Tompkins Board of Directors, and the Pension Investment Review Committee. The intention is for the Fund to be prudently diversified. The Fund’s investments will be invested among the fixed income, equity and cash equivalent sectors. The Pension Committee will designate minimum and maximum positions in any of the sectors. In no case shall more than 10% of the Fund assets consist of qualified securities or real estate of the Company. Unless otherwise approved by the Trustees, the following investments are prohibited: –Restricted stock, private placements, short positions, calls, puts, or margin transactions; –Commodities, oil and gas properties, real estate properties, or –Any investment that would constitute a prohibited transaction as described in the Employee Retirement Income Security Act of 1974 ("ERISA"), section 407, 29 U.S.C. 1106. In general, the investment in debt securities is limited to readily marketable debt securities having a Standard & Poor’s rating of "A" or Moody’s rating of "A", securities of, or guaranteed by the United States Government or its agencies, or obligations of banks or their holding companies that are rated in the three highest ratings assigned by Fitch Investor Service, Inc. In addition, investments in equity securities must be listed on the NYSE or traded on the national Over The Counter market or listed on the NASDAQ. Cash equivalents generally may be United States Treasury obligations, commercial paper having a Standard & Poor’s rating of "A-1" or Moody’s National Credit Officer rating of "P-1"or higher. 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, 2022 |  |  |  |
(In thousands) | Fair Value 2022 | (Level 1) | (Level 2) | (Level 3)
Cash and cash equivalents | $ | 3,322 |  | $ | 3,322 |  | $ | 0 |  | $ | 0 |
Common stocks | 22,386 |  | 22,386 |  | 0 |  | 0 |
Mutual funds | 53,177 |  | 53,177 |  | 0 |  | 0 |
Total Fair Value of Plan Assets | $ | 78,885 |  | $ | 78,885 |  | $ | 0 |  | $ | 0 |
Fair Value Measurements |  |  |  |
December 31, 2021 |  |  |  |
(In thousands) | Fair Value 2021 | (Level 1) | (Level 2) | (Level 3)
Cash and cash equivalents | $ | 5,472 |  | $ | 5,472 |  | $ | 0 |  | $ | 0 |
Common stocks | 29,227 |  | 29,227 |  | 0 |  | 0 |
Mutual funds | 61,694 |  | 61,694 |  | 0 |  | 0 |
Total Fair Value of Plan Assets | $ | 96,393 |  | $ | 96,393 |  | $ | 0 |  | $ | 0 |
The Company determines the fair value for its pension plan assets using an independent pricing service. The pricing service uses a variety of techniques to determine fair value, including market maker bids, quotes and pricing models. Inputs to the model include recent trades, benchmark interest rates, spreads, and actual and projected cash flows. Based on the inputs used by our independent pricing services, the Company identifies the appropriate level within the fair value hierarchy to report these fair values. U.S. Treasury securities, common stocks and mutual funds are considered Level 1 based on quoted prices in active markets. The Company has an Employee Stock Ownership Plan (ESOP) and a 401(k) Investment and Stock Ownership Plan (ISOP) covering substantially all employees of the Company. The ESOP allows for Company contributions in the form of common stock of the Company. Annually, the Tompkins Board of Directors determines a profit-sharing payout to its employees in accordance with a performance-based formula. A percentage of the approved amount is paid in Company common stock into the ESOP. Contributions are limited to a maximum amount as stipulated in the ESOP. The remaining percentage is either paid out in cash, contributed to an HSA, or deferred into the ISOP at the direction of the employee. Compensation expense related to the profit-sharing totaled $5.3 million in 2022, $5.4 million in 2021, and $4.5 million in 2020. Under the ISOP, employees may contribute a percentage of their eligible compensation with a Company match of such contributions up to a maximum match of 4%. Participation in the ISOP is contingent upon certain age and service requirements. The Company’s expense associated with these matching provisions was $3.1 million in 2022, $3.0 million in 2021, and $2.9 million in 2020. Life insurance benefits are provided to certain officers of the Company. In connection with these policies, the Company reflects life insurance assets on its Consolidated Statements of Condition of $85.6 million at December 31, 2022, and $86.5 million at December 31, 2021. The insurance is carried at its cash surrender value on the Consolidated Statements of Condition. Increases in the cash surrender value of the insurance are reflected as noninterest income, net of any related mortality expense. The Company provides split dollar life insurance benefits to certain employees. The plan is unfunded and the estimated liability of the plan is recorded in other liabilities in the Consolidated Statement of Condition at $1.5 million as of both December 31, 2022 and 2021. Compensation expense related to the split dollar life insurance was approximately $7,000 in 2022 and $52,000 in 2021.

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