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Restricted Common Stock | 9 Months Ended
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Sep. 30, 2017
Common Stock Number Of Shares Par Value And Other Disclosures [Abstract] |
Restricted Common Stock |
(9) | Restricted Common Stock
On June 25, 2014, the 2014 Restricted Stock Plan (the “Plan”) provides awards that shall not exceed, in the aggregate, 100,000 shares of common stock. Awards under the Plan are limited to employees and directors of the Company and the Bank selected by the Compensation Committee of the Board of Directors, to advance the best interest of Mid Penn and its shareholders. Share-based compensation expense relating to restricted stock is recognized on a straight-line basis over the vesting periods of the awards and is a component of salaries and benefits expense. As of September 30, 2017, a total of 26,485 restricted shares were granted under the plan, with 6,986 of the granted shares being vested, while the remaining 19,499 granted shares remain unvested. The Plan grants and vestings resulted in $30,000 in compensation expense for the three months ended September 30, 2017, while $17,000 expense was recorded for the three months ended September 30, 2016. Compensation expense related to the Plan was $69,000 for the nine months ended September 30, 2017, while it was $34,000 for the same period in 2016.

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