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Deferred Compensation Plans

12 Months Ended

Dec. 31, 2014

Postemployment Benefits [Abstract]

Deferred Compensation Plans

15.  Deferred Compensation Plans

Deferred compensation plans cover all directors and certain officers. Under the plans, the Corporation pays each participant, or their beneficiary, the value of the participant’s account over a maximum period of 10 years, beginning with the individual’s termination of service. A liability is accrued for the obligation under these plans.

A summary of changes in the deferred compensation plan liability follows:

		2014				2013				2012
Balance, beginning of year		$	1,100			$	990			$	987
Deferrals, dividends, and changes in fair value recorded as an expense			36				191				84
Deferred compensation payments			(49	)			(81	)			(81	)
Balance, end of year		$	1,087			$	1,100			$	990

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- Definition

The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.

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No definition available.

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