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Postretirement Benefit Plans | 12 Months Ended
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Dec. 31, 2020
Defined Benefit Plans And Other Postretirement Benefit Plans Disclosures [Abstract] |
Postretirement Benefit Plans |
(1 6) | Postretirement Benefit Plans
Mid Penn has an unfunded noncontributory defined benefit plan for directors, which provides defined benefits based on the respective director’s years of service, as well as a postretirement healthcare and life insurance benefit plan, which is noncontributory, covering certain full-time employees. Mid Penn also assumed a noncontributory defined benefit pension plan as a result of the acquisition of Scottdale on January 8, 2018. Service costs related to plans benefiting Mid Penn employees are reported as a component of salaries and employee benefits on the Consolidated Statements of Income, while interest costs, expected return on plan assets, amortization (accretion) of prior service cost, and settlement gain are reported as a component of other income. Service costs, interest costs, and amortization of prior service costs related to plans benefiting Mid Penn’s nonemployee directors are reported as a component of director fees and benefits expense within the other expense line item on the Consolidated Statement of Income. The accrued benefit liability, related income statement impacts, and other significant aspects of the plans are detailed below.
| (a) | Life Insurance
Full-time employees who had at least ten years of service as of January 1, 2008 and retire with the Bank after age 55 and at least 20 years of service are eligible for term life insurance coverage. The insurance amount will be $50,000 until age 65. After age 65, the insurance amount will decrease by $5,000 per year until age 74. Thereafter, the insurance amount will be $5,000.
| (b) | Health and Life Benefit Plan
Full-time employees who had at least 10 years of service as of January 1, 2008 and who retire at age 55 or later, after completion of at least 20 years of service, are eligible for medical benefits. Medical benefits are provided for up to five years after retirement. Employees who retired prior to December 31, 2015 may elect the least expensive single coverage in the employer’s group medical plan. If the retiree becomes eligible for Medicare during the five year duration of coverage, the Bank will pay, at its discretion, premiums for single 65-special coverage or similar supplemental coverage. For those employees who retired between September 18, 2015 and December 31, 2015, the Bank will only pay up to $5,000 towards such medical coverage. Employees who retired after December 31, 2015 may not participate in the employer’s group medical plan. Instead, the Bank will reimburse the retiree for up to $5,000 (grossed up by 36.79 percent as of December 31, 2020) in medical costs. The following tables provide a reconciliation of the changes in the plan’s health and life insurance benefit obligations and fair value of plan assets for the years ended December 31, 2020 and 2019, and a statement of the funded status at December 31, 2020 and 2019.
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | December 31, |
Change in benefit obligations: |  | 2020 |  |  | 2019 |
Benefit obligations, January 1 |  | $ | 404 |  |  | $ | 475 |
Service cost |  |  | 3 |  |  |  | 3 |
Interest cost |  |  | 13 |  |  |  | 17 |
Change in experience |  |  | 45 |  |  |  | (13 | )
Change in assumptions |  |  | 27 |  |  |  | 34 |
Benefit payments |  |  | (150 | ) |  |  | (112 | )
Benefit obligations, December 31 |  | $ | 342 |  |  | $ | 404 |
Change in fair value of plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets, January 1 |  | $ | — |  |  | $ | — |
Employer contributions |  |  | 150 |  |  |  | 112 |
Benefit payments |  |  | (150 | ) |  |  | (112 | )
Fair value of plan assets, December 31 |  | $ | — |  |  | $ | — |
Funded status at year end |  | $ | (342 | ) |  | $ | (404 | )
Mid Penn has capped the benefit to future retirees under its post-retirement health benefit plan. Employees who had achieved ten years of service as of January 1, 2008 and subsequently retire after at least 20 years of service are eligible for reimbursement of major medical insurance premiums up to $5,000, if the employee has not yet reached age 65. Upon becoming eligible for Medicare, Mid Penn will reimburse up to $5,000 in premiums for Medicare Advantage or a similar supplemental coverage. The maximum reimbursement period will not exceed five years regardless of retirement age and will end upon the participant obtaining other employment where major medical coverage is available or the participant’s death. The amount recognized in other liabilities on the consolidated balance sheets at December 31, 2020 and 2019, is as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | 2020 |  |  | 2019 |
Accrued benefit liability |  | $ | 342 |  |  | $ | 404 |
The amounts recognized in accumulated other comprehensive loss consist of:
(Dollars in thousands) |  | December 31, |
|  | 2020 |  |  | 2019 |
Net loss (gain), pretax |  | $ | 22 |  |  | $ | (50 | )
Net prior service cost, pretax |  |  | (40 | ) |  |  | (64 | )
The accumulated benefit obligation for health and life insurance plans was $342,000 and $404,000 at December 31, 2020 and 2019, respectively. There will be $25,000 in estimated prior service costs amortized from accumulated other comprehensive income into net periodic benefit cost during 2021. The components of net periodic postretirement benefit (income) cost for 2020, 2019 and 2018 are as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Service cost |  | $ | 3 |  |  | $ | 3 |  |  | $ | 4 |
Interest cost |  |  | 13 |  |  |  | 17 |  |  |  | 17 |
Amortization of prior service cost |  |  | (25 | ) |  |  | (25 | ) |  |  | (25 | )
Amortization of net (gain) or loss |  |  | — |  |  |  | (5 | ) |  |  | (1 | )
Net periodic postretirement benefit (income) cost |  | $ | (9 | ) |  | $ | (10 | ) |  | $ | (5 | )
Assumptions used in the measurement of Mid Penn’s benefit obligations at December 31, 2020 and 2019 are as follows:
Weighted-average assumptions: |  | 2020 |  |  | 2019 |
Discount rate |  |  | 2.25 | % |  |  | 3.00 | %
Rate of compensation increase |  |  | 2.00 | % |  |  | 2.00 | %
Assumptions used in the measurement of Mid Penn’s net periodic benefit cost for the years ended December 31, 2020, 2019 and 2018 are as follows:
Weighted-average assumptions: |  | 2020 |  |  | 2019 |  |  | 2018 |
Discount rate |  |  | 3.00 | % |  |  | 4.00 | % |  |  | 3.50 | %
Rate of compensation increase |  |  | 2.00 | % |  |  | 3.00 | % |  |  | 2.50 | %
Assumed health care cost trend rates at December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
Health care cost trend rate assumed for next year |  |  | 5.50 | % |  |  | 5.50 | % |  |  | 5.50 | %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) |  |  | 5.40 | % |  |  | 5.40 | % |  |  | 5.40 | %
Year that the rate reaches the ultimate trend rate |  | 2024 |  |  | 2024 |  |  | 2022 |
Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. At December 31, 2020, a one-percentage-point change in assumed health care cost trend rates would have the following effects:
(Dollars in thousands) |  | One-Percentage Point |
|  | Increase |  |  | Decrease |
Effect on total of service and interest cost |  | $ | — |  |  | $ | — |
Effect on accumulated postretirement benefit obligation |  |  | 5 |  |  |  | (7 | )
Mid Penn expects to contribute $36,000 to its life and health benefit plans in 2021. The following table shows the estimated benefit payments for future periods.
(Dollars in thousands) |  |  |  |
1/1/2021 to 12/31/2021 |  | $ | 36 |
1/1/2022 to 12/31/2022 |  |  | 37 |
1/1/2023 to 12/31/2023 |  |  | 34 |
1/1/2024 to 12/31/2024 |  |  | 31 |
1/1/2025 to 12/31/2025 |  |  | 32 |
1/1/2026 to 12/31/2030 |  |  | 170 |
| (c) | Directors’ Retirement Plan
Mid Penn has an unfunded defined benefit retirement plan for directors with benefits based on years of service. The adoption of this plan generated unrecognized prior service cost of $274,000, which had been amortized over the expected future years of service of active directors, of which $22,000 was recognized in 2018 and was fully amortized as of December 31, 2018. The following tables provide a reconciliation of the changes in the directors’ defined benefit plan’s benefit obligations and fair value of plan assets for the years ended December 31, 2020 and 2019, and a statement of the status at December 31, 2020 and 2019. This Plan is unfunded.
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | December 31, |
Change in benefit obligations: |  | 2020 |  |  | 2019 |
Benefit obligations, January 1 |  | $ | 1,077 |  |  | $ | 1,100 |
Service cost |  |  | 49 |  |  |  | 51 |
Interest cost |  |  | 31 |  |  |  | 42 |
Actuarial loss (gain) |  |  | 7 |  |  |  | (17 | )
Change in assumptions |  |  | 65 |  |  |  | (12 | )
Benefit payments |  |  | (87 | ) |  |  | (87 | )
Benefit obligations, December 31 |  | $ | 1,142 |  |  | $ | 1,077 |
Change in fair value of plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets, January 1 |  | $ | — |  |  | $ | — |
Employer contributions |  |  | 87 |  |  |  | 87 |
Benefit payments |  |  | (87 | ) |  |  | (87 | )
Fair value of plan assets, December 31 |  | $ | — |  |  | $ | — |
Funded status at year end |  | $ | (1,142 | ) |  | $ | (1,077 | )
Amounts recognized in other liabilities on the consolidated balance sheet at December 31, 2020 and 2019 are as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | 2020 |  |  | 2019 |
Accrued benefit liability |  | $ | 1,142 |  |  | $ | 1,077 |
Amounts recognized in accumulated other comprehensive loss consist of:
(Dollars in thousands) |  | December 31, |
|  | 2020 |  |  | 2019 |
Net prior service cost, pretax |  | $ | — |  |  | $ | — |
Net loss, pretax |  |  | 110 |  |  |  | 38 |
The accumulated benefit obligation for the retirement plan was $1,142,000 at December 31, 2020 and $1,077,000 at December 31, 2019. No estimated prior service costs will be amortized from accumulated other comprehensive loss into net periodic benefit cost during 2020 as the amount is fully amortized. The components of net periodic retirement cost for 2020, 2019 and 2018 are as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Service cost |  | $ | 49 |  |  | $ | 51 |  |  | $ | 36 |
Interest cost |  |  | 31 |  |  |  | 42 |  |  |  | 38 |
Amortization of prior-service cost |  |  | — |  |  |  | — |  |  |  | 22 |
Net periodic retirement cost |  | $ | 80 |  |  | $ | 93 |  |  | $ | 96 |
Assumptions used in the measurement of Mid Penn’s benefit obligations at December 31, 2020 and 2019 are as follows:
Weighted-average assumptions: |  | 2020 |  |  | 2019 |
Discount rate |  |  | 2.25 | % |  |  | 3.00 | %
Change in consumer price index |  |  | 1.00 | % |  |  | 1.00 | %
Assumptions used in the measurement of Mid Penn’s net periodic benefit cost for the years ended December 31, 2020, 2019 and 2018 are as follows:
Weighted-average assumptions: |  | 2020 |  |  | 2019 |  |  | 2018 |
Discount rate |  |  | 2.25 | % |  |  | 3.00 | % |  |  | 4.00 | %
Change in consumer price index |  |  | 1.00 | % |  |  | 1.00 | % |  |  | 2.00 | %
Mid Penn expects to contribute $100,000 to its retirement plan in 2020. The following table shows the estimated benefit payments for future periods.
(Dollars in thousands) |  |  |  |
1/1/2021 to 12/31/2021 |  | $ | 100 |
1/1/2022 to 12/31/2022 |  |  | 102 |
1/1/2023 to 12/31/2023 |  |  | 102 |
1/1/2024 to 12/31/2024 |  |  | 83 |
1/1/2025 to 12/31/2025 |  |  | 85 |
1/1/2026 to 12/31/2030 |  |  | 328 |
The Bank is the owner and beneficiary of insurance policies on the lives of certain officers and directors, which informally fund the retirement plan obligation. The aggregate cash surrender value of these policies was $3,987,000 and $3,921,000 at December 31, 2020 and 2019, respectively.
| (e) | Scottdale Defined Benefit Pension Plan
As a result of the acquisition of Scottdale on January 8, 2018, Mid Penn has assumed a noncontributory defined benefit pension plan covering certain former employees of Scottdale. After the acquisition, Mid Penn does not allow for any further participants to join the Plan. Mid Penn’s policy is to fund pension benefits as accrued. The Plan’s assets are managed by the Trust Department of the Bank and were primarily invested in corporate equity securities at the time of acquisition, but have since been diversified into a more conservative investment profile, including fixed income debt securities. The investment objective of the plan is “Balanced” to provide relatively stable growth from assets offset by a moderate level of income with target portfolio allocations of up to 20% cash, 30-50% fixed income securities, and 40-60% equity securities. The valuation of the plan’s assets is subject to market fluctuations. For the years ended December 31, 2020 and 2019, Mid Penn recognized $3,000 and $34,000 of settlement gains, respectively, as a result of certain lump sum payouts to participants of the defined benefit pension plan. The settlement gains were recorded in noninterest income as a component of other income in the Consolidated Statements of Income for the years ended December 31, 2020 and 2019. The following tables provide a reconciliation of the changes in the defined benefit pension plan’s benefit obligations and fair value of plan assets for the year ended December 31, 2020 and 2019, and a statement of the status at December 31, 2020 and 2019.
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | December 31, |
Change in benefit obligations: |  | 2020 |  |  | 2019 |
Benefit obligations, January 1 |  | $ | 5,587 |  |  | $ | 5,163 |
Service cost |  |  | 79 |  |  |  | 92 |
Interest cost |  |  | 180 |  |  |  | 217 |
Settlement (gain) loss |  |  | (85 | ) |  |  | (91 | )
Actuarial loss (gain) |  |  | 495 |  |  |  | 655 |
Settlement payments |  |  | (769 | ) |  |  | (363 | )
Benefit payments |  |  | (86 | ) |  |  | (86 | )
Benefit obligations, December 31 |  | $ | 5,401 |  |  | $ | 5,587 |
Change in fair value of plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets, January 1 |  | $ | 5,404 |  |  | $ | 4,818 |
Return on plan assets |  |  | 229 |  |  |  | 498 |
Employer contributions |  |  | 200 |  |  |  | 600 |
Benefit payments |  |  | (86 | ) |  |  | (86 | )
Administrative expenses |  |  | (39 | ) |  |  | (63 | )
Settlement payments |  |  | (769 | ) |  |  | (363 | )
Fair value of plan assets, December 31 |  | $ | 4,939 |  |  | $ | 5,404 |
Funded status at year end |  | $ | (462 | ) |  | $ | (183 | )
Amounts recognized in other liabilities on the consolidated balance sheet at December 31, 2020 and 2019 are as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | 2020 |  |  | 2019 |
Accrued benefit liability |  | $ | 462 |  |  | $ | 183 |
Amounts recognized in accumulated other comprehensive loss consist of the following as of December 31 2020 and 2019:
(Dollars in thousands) |  | December 31, |
|  | 2020 |  |  | 2019 |
Unrecognized actuarial gain |  | $ | 24 |  |  | $ | 519 |
The accumulated benefit obligation for the retirement plan was $5,401,000 at December 31, 2020 and $5,587,000 at December 31, 2019. The components of net periodic retirement cost for December 31, 2020 and 2019 are as follows:
(Dollars in thousands) |  |  |  |  |  |  |  |
|  | 2020 |  |  | 2019 |
Service cost |  | $ | 79 |  |  | $ | 92 |
Interest cost |  |  | 180 |  |  |  | 217 |
Expected return on plan assets |  |  | (273 | ) |  |  | (254 | )
Recognized net actuarial gain |  |  | — |  |  |  | (59 | )
Net periodic retirement cost |  | $ | (14 | ) |  | $ | (4 | )
Assumptions used in the measurement of Mid Penn’s benefit obligations and net periodic pension costs at December 31, 2020 and 2019 are as follows:
Weighted-average assumptions: |  | 2020 |  |  | 2019 |
Discount rate |  |  | 2.50 | % |  |  | 3.25 | %
Expected long-term return on plan assets |  |  | 4.50 | % |  |  | 5.00 | %
Rate of compensation increases |  |  | 2.50 | % |  |  | 3.00 | %
The plan’s weighted-average asset allocations by investment category as of December 31, 2020 and 2019 are as follows:
Weighted-average asset allocations: |  | 2020 |  |  | 2019 |
Cash and cash equivalents |  |  | 10.57 | % |  |  | 51.76 | %
Common stock |  |  | 58.45 | % |  |  | 35.23 | %
Corporate bonds |  |  | 30.98 | % |  |  | 13.01 | %
|  |  | 100.00 | % |  |  | 100.00 | %
The following tables set forth by level, within the fair value hierarchy, the plan’s assets at fair value as of December 31, 2020 and 2019.
|  | Fair Value Measurements |
(Dollars in thousands) |  | Quoted prices in active markets |  |  | Significant other observable inputs |  |  | Significant unobservable inputs |
December 31, 2020 |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Cash and cash equivalents |  | $ | 522 |  |  | $ | — |  |  | $ | — |
Common stock: |  |  |  |  |  |  |  |  |  |  |  |
Mining |  |  | 23 |  |  |  | — |  |  |  | — |
Manufacturing |  |  | 807 |  |  |  | — |  |  |  | — |
Transportation, Communications, Electric, Gas, and Sanitary Services |  |  | 555 |  |  |  | — |  |  |  | — |
Wholesale Trade |  |  | 17 |  |  |  | — |  |  |  | — |
Finance, Insurance, and Real Estate |  |  | 1,348 |  |  |  | — |  |  |  | — |
Services |  |  | 137 |  |  |  | — |  |  |  | — |
Corporate bonds |  |  | — |  |  |  | 1,530 |  |  |  | — |
|  | $ | 3,409 |  |  | $ | 1,530 |  |  | $ | — |
|  | Fair Value Measurements |
(Dollars in thousands) |  | Quoted prices in active markets |  |  | Significant other observable inputs |  |  | Significant unobservable inputs |
December 31, 2019 |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Cash and cash equivalents |  | $ | 2,797 |  |  | $ | — |  |  | $ | — |
Common stock: |  |  |  |  |  |  |  |  |  |  |  |
Mining |  |  | 34 |  |  |  | — |  |  |  | — |
Manufacturing |  |  | 830 |  |  |  | — |  |  |  | — |
Transportation, Communications, Electric, Gas, and Sanitary Services |  |  | 543 |  |  |  | — |  |  |  | — |
Finance, Insurance, and Real Estate |  |  | 330 |  |  |  | — |  |  |  | — |
Services |  |  | 155 |  |  |  | — |  |  |  | — |
Other |  |  | 12 |  |  |  | — |  |  |  | — |
Corporate bonds |  |  | — |  |  |  | 703 |  |  |  | — |
|  | $ | 4,701 |  |  | $ | 703 |  |  | $ | — |
A description of the valuation methodologies used for assets measured at fair value is disclosed below. Common Stocks Valued at the closing price reported on the active market on which the individual securities are traded. Corporate Bonds Valued using matrix pricing, which is a mathematical technique used widely in the industry to value debt securities without relying exclusively on quoted market prices for the specific securities but rather relying on the securities’ relationship to other benchmark quoted prices. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. Mid Penn expects to contribute $300,000 to the defined benefit pension plan in 2021. The following table shows the estimated benefit payments for future periods.
(Dollars in thousands) |  |  |  |
1/1/2021 to 12/31/2021 |  | $ | 85 |
1/1/2022 to 12/31/2022 |  |  | 102 |
1/1/2023 to 12/31/2023 |  |  | 104 |
1/1/2024 to 12/31/2024 |  |  | 226 |
1/1/2025 to 12/31/2025 |  |  | 282 |
1/1/2026 to 12/31/2030 |  |  | 1,595 |

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