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Restricted Common Stock | 9 Months Ended
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Sep. 30, 2018
Common Stock Number Of Shares Par Value And Other Disclosures [Abstract] |
Restricted Common Stock |
(12) | Restricted Common Stock
On May 6, 2014, Mid Penn shareholders approved the 2014 Restricted Stock Plan (the “Plan”), which authorizes the issuance of 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, 2018, a total of 38,109 restricted shares were granted under the Plan, with 16,633 of the granted shares being vested, while the remaining 21,476 granted shares remain unvested. During the nine months ended September 30, 2018, 490 shares were forfeited due to the voluntary termination of an employee. No shares were forfeited during the three months ended September 30, 2018, or the three and nine months ended September 30, 2017. The Plan shares granted and vested resulted in $74,000 in compensation expense for the three months ended September 30, 2018, while $30,000 of share-based compensation expense was recorded for the three months ended September 30, 2017. Compensation expense related to the Plan was $187,000 for the nine months ended September 30, 2018, while it was $69,000 for the same period in 2017.

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