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Postretirement Benefit Plans | 12 Months Ended
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Dec. 31, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
Postretirement Benefit Plans | 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 noncontributory defined benefit pension plans as a result of the acquisitions of Scottdale on January 8, 2018 and Riverview on November 30, 2021. None of Mid Penn’s plans contained a promised interest crediting rate. 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. 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 thousand until age 65. After age 65, the insurance amount will decrease by $5 thousand per year until age 74. Thereafter, the insurance amount will be $5 thousand. The payment of the life insurance premium by the Corporation shall terminate at any time if the retired employee obtains other employment. Health 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 thousand 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 thousand (grossed up by 36.79% as of December 31, 2023) in medical costs. The reimbursement shall terminate at any time during the five-year period if the retired employee obtains other employment or the retired employee dies. 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, 2023 and 2022, and a statement of the funded status at December 31, 2023 and 2022.
(In thousands) | December 31,
Change in benefit obligations: | 2023 |  | 2022
Benefit obligations, January 1 | $ | 297 |  |  | $ | 399 |
Service cost | 1 |  |  | 2 |
Interest cost | 13 |  |  | 8 |
Change in experience | (22) |  |  | (30) |
Change in assumptions | — |  |  | (67) |
Benefit payments | (18) |  |  | (15) |
Benefit obligations, December 31 | $ | 271 |  |  | $ | 297 |
Change in fair value of plan assets: |  |  |
Fair value of plan assets, January 1 | $ | — |  |  | $ | — |
Employer contributions | 18 |  |  | 15 |
Benefit payments | (18) |  |  | (15) |
Fair value of plan assets, December 31 | $ | — |  |  | $ | — |
Funded status at year end | $ | (271) |  |  | $ | (297) |
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 thousand, if the employee has not yet reached age 65. Upon becoming eligible for Medicare, Mid Penn will reimburse up to $5 thousand 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 or the participant’s death. The amount recognized in other liabilities on the Consolidated Balance Sheets at December 31, is as follows:
(In thousands) | 2023 |  | 2022
Accrued benefit liability | $ | 271 |  |  | $ | 297 |
The amounts recognized in accumulated other comprehensive loss (income) as of December 31 consist of:
(In thousands) | 2023 |  | 2022
Net (gain) loss, pretax | $ | (38) |  |  | $ | (18) |
Net prior service cost, pretax | — |  |  | 10 |
The accumulated benefit obligation for health and life insurance plans was $271 thousand and $297 thousand at December 31, 2023 and 2022, respectively. The components of net periodic postretirement benefit (income) cost for 2023, 2022 and 2021 are as follows:
(In thousands) | 2023 |  | 2022 |  | 2021
Service cost | $ | 1 |  |  | $ | 2 |  |  | $ | 2 |
Interest cost | 13 |  |  | 8 |  |  | 9 |
Amortization of prior service cost | 10 |  |  | (24) |  |  | (25) |
Amortization of net loss | (2) |  |  | 2 |  |  | 9 |
Net periodic postretirement benefit income | $ | 22 |  |  | $ | (12) |  |  | $ | (5) |
Assumptions used in the measurement of Mid Penn’s benefit obligations at December 31 are as follows:
Weighted-average assumptions: | 2023 |  | 2022
Discount rate | 4.67 | % |  | 4.90 | %
Rate of compensation increase | — |  |  | — |
Assumptions used in the measurement of Mid Penn’s net periodic benefit cost for the years ended December 31 are as follows:
Weighted-average assumptions: | 2023 |  | 2022 |  | 2021
Discount rate | 4.90 | % |  | 2.40 | % |  | 2.25 | %
Rate of compensation increase | — |  |  | — |  |  | 2.00 |
Assumed health care cost trend rates at December 31 are as follows:
| 2023 |  | 2022 |  | 2021
Health care cost trend rate assumed for next year | 7.00 | % |  | 6.50 | % |  | 5.50 | %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) | 5.50 | % |  | 5.50 | % |  | 5.40 | %
Year that the rate reaches the ultimate trend rate | 2027 |  | 2026 |  | 2024
The following table shows the estimated benefit payments for future periods:
(In thousands) |
2024 | $ | 25 |
2025 | 30 |
2026 | 28 |
2027 | 28 |
2028 | 19 |
2029-2033 | 93 |
Directors’ Retirement Plan - Mid Penn has an unfunded defined benefit retirement plan ("Director's Plan") for directors with benefits based on years of service. On October 1, 2023, the Bank decided to terminate the Plan and pay out any benefits to participants in a lump sum cash payout of $1.3 million to be paid out on October 1, 2024. The following tables provide a reconciliation of the changes in the Director's Plan benefit obligations and fair value of plan assets for the years ended December 31, 2023 and 2022, and a statement of the status at December 31, 2023 and 2022. This Plan is unfunded.
(In thousands) | December 31,
Change in benefit obligations: | 2023 |  | 2022
Benefit obligations, January 1 | $ | 1,299 |  |  | $ | 1,195 |
Service cost | 56 |  |  | 75 |
Interest cost | 61 |  |  | 30 |
Actuarial loss | — |  |  | 103 |
Change in assumptions | (12) |  |  | (23) |
Benefit payments | (98) |  |  | (81) |
Benefit obligations, December 31 | $ | 1,306 |  |  | $ | 1,299 |
Change in fair value of plan assets: |  |  |
Fair value of plan assets, January 1 | $ | — |  |  | $ | — |
Employer contributions | 98 |  |  | 81 |
Benefit payments | (98) |  |  | (81) |
Fair value of plan assets, | $ | — |  |  | $ | — |
Funded status at year end | $ | (1,306) |  |  | $ | (1,299) |
Amounts recognized in other liabilities on the Consolidated Balance Sheet at December 31 are as follows:
(In thousands) | 2023 |  | 2022
Accrued benefit liability | $ | 1,306 |  |  | $ | 1,299 |
Amounts recognized in accumulated other comprehensive loss (income) as of December 31 consist of:
(In thousands) | 2023 |  | 2022
Net prior service cost, pretax | $ | — |  |  | $ | — |
Net loss, pretax | 214 |  |  | 248 |
The accumulated benefit obligation for the retirement plan was $1.3 million and $1.3 million at December 31, 2023 and 2022, respectively. The components of net periodic retirement cost for 2023, 2022 and 2021 are as follows:
(In thousands) | 2023 |  | 2022 |  | 2021
Service cost | $ | 56 |  |  | $ | 75 |  |  | $ | 47 |
Interest cost | 61 |  |  | 30 |  |  | 26 |
Amortization of net loss | 34 |  |  | 20 |  |  | 7 |
Net periodic retirement cost | $ | 151 |  |  | $ | 125 |  |  | $ | 80 |
Assumptions used in the measurement of Mid Penn’s benefit obligations at December 31 are as follows:
Weighted-average assumptions: | 2023 |  | 2022
Discount rate | 4.80 | % |  | 4.90 | %
Change in consumer price index | 3.40 |  |  | 7.00 |
Assumptions used in the measurement of Mid Penn’s net periodic benefit cost for the years ended December 31 are as follows:
Weighted-average assumptions: | 2023 |  | 2022 |  | 2021
Discount rate | 4.80 | % |  | 4.90 | % |  | 2.40 | %
Change in consumer price index | 3.40 |  |  | 7.00 |  |  | 1.40 |
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 $4.2 million and $4.1 million at December 31, 2023 and 2022, respectively. 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 ("Scottdale 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 Scottdale 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 year ended December 31, 2023, Mid Penn recognized $322 thousand of settlement gains, as a result of certain lump sum payouts to participants of the Scottdale Plan. The settlement gains were recorded in noninterest income as a component of other income in the Consolidated Statements of Income for the year ended December 31, 2023. There were no lump sum payouts to participants of the Scottdale Plan for the year ended December 31, 2022. The following tables provide a reconciliation of the changes in the Scottdale Plan’s benefit obligations and fair value of plan assets for the year ended December 31, 2023 and 2022, and a statement of the status at December 31, 2023 and 2022:
(In thousands) | December 31,
Change in benefit obligations: | 2023 |  | 2022
Benefit obligations, January 1 | $ | 3,805 |  |  | $ | 4,844 |
Service cost | 58 |  |  | 69 |
Interest cost | 197 |  |  | 144 |
Settlement (gain) loss | (4) |  |  | — |
Actuarial gain | 168 |  |  | (1,096) |
Settlement payments | (1,472) |  |  | — |
Benefit payments | (93) |  |  | (156) |
Benefit obligations, December 31 | $ | 2,659 |  |  | $ | 3,805 |
Change in fair value of plan assets: |  |  |
Fair value of plan assets, January 1 | $ | 4,722 |  |  | $ | 5,302 |
Return on plan assets | 348 |  |  | (385) |
Employer contributions | — |  |  | — |
Benefit payments | (93) |  |  | (156) |
Administrative expenses | (37) |  |  | (39) |
Settlement payments | (1,472) |  |  | — |
Fair value of plan assets, December 31 | $ | 3,468 |  |  | $ | 4,722 |
Funded status at year end | $ | 809 |  |  | $ | 917 |
Amounts recognized on the Consolidated Balance Sheets at December 31 are as follows:
(In thousands) | 2023 |  | 2022
Accrued pension benefit asset | $ | (809) |  |  | $ | (917) |
Amounts recognized in accumulated other comprehensive loss consist of the following as of December 31:
(In thousands) | 2023 |  | 2022
Unrecognized actuarial gain | $ | 581 |  |  | $ | 1,030 |
The accumulated benefit obligation for the retirement plan was $2.7 million and $3.8 million at December 31, 2023 and 2022, respectively. The components of net periodic retirement cost for December 31 are as follows:
(In thousands) | 2023 |  | 2022
Service cost | $ | 58 |  |  | $ | 69 |
Interest cost | 197 |  |  | 144 |
Expected return on plan assets | 211 |  |  | 237 |
Recognized net actuarial gain | (63) |  |  | (7) |
Net periodic retirement income | $ | (19) |  |  | $ | (31) |
Assumptions used in the measurement of Mid Penn’s benefit obligations and net periodic pension costs at December 31 are as follows:
Weighted-average assumptions: | 2023 |  | 2022
Discount rate | 5.00 | % |  | 5.25 | %
Expected long-term return on plan assets | 4.50 |  |  | 4.50 |
Rate of compensation increases | 2.50 |  |  | 2.50 |
The following table presents a summary of the Scottdale Plan’s assets at fair value and the weighted-average asset allocations by investment category as of December 31:
| Estimated Fair Value |  | Percentage of Total Assets |  | Estimated Fair Value |  | Percentage of Total Assets
(Dollars in thousands) | 2023 |  | 2022
Cash and cash equivalents | $ | 90 |  |  | 2.6 | % |  | $ | 108 |  |  | 2.3 | %
Common stock | 2,186 |  |  | 63.0 |  |  | 2,773 |  |  | 58.7 |
Corporate bonds | 1,192 |  |  | 34.4 |  |  | 1,841 |  |  | 39.0 |
| $ | 3,468 |  |  | 100.0 | % |  | $ | 4,722 |  |  | 100.0 | %
The 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 and therefore would be categorized as Level 1 assets under the fair value hierarchy. 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 and therefore would be categorized as Level 2 assets under the fair value hierarchy. 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. The following table shows the estimated benefit payments for future periods.
(In thousands) |
2024 | $ | 91 |
2025 | 142 |
2026 | 140 |
2027 | 171 |
2028 | 200 |
2029-2033 | 1,052 |
Riverview Defined Benefit Plan - As a result of the Riverview Acquisition on November 30, 2021, Mid Penn has assumed noncontributory defined benefit pension plans ("Riverview Plans") covering certain former employees of Riverview (or its predecessor-in-interest) as follows: Pursuant to the consolidation with Union Bancorp, Inc. ("Union") effective November 1, 2013, Riverview assumed Union’s noncontributory defined benefit pension plan, which substantially covered all Union employees. The plan benefits were based on average salary and years of service. Union elected to freeze all benefits earned under the plan effective January 1, 2007. Riverview also assumed responsibility of Citizens National Bank of Meyersdale’s ("Citizens") noncontributory defined benefit pension plan effective as of the December 31, 2015 merger date. The plan substantially covered all Citizens employees, and the plan benefits were based on average salary and years of service. Citizens elected to freeze all benefits earned under the plan effective January 1, 2013. As a result of a merger effective October 1, 2017, Riverview assumed responsibility of CBT Financial Corp’s ("CBT") postretirement benefits plan, which is an unfunded postretirement benefit plan covering health insurance costs and post-retirement life insurance benefits for certain retirees. Subsequent to the Riverview Acquisition, Mid Penn disallowed any further participants to join the Riverview Plans. Mid Penn’s policy is to fund pension and post-retirement benefits as accrued. The Riverview Plans’ assets are managed by a third party and were primarily invested in a combination of cash and cash equivalents, equity securities and fixed income securities at the time of acquisition. The valuation of the Riverview Plans’ assets is subject to market fluctuations. The following tables provide a reconciliation of the changes in the Riverview Plans' benefit obligations and fair value of plan assets for year ended December 31, 2023 and the one-month period beginning with the November 30, 2021 acquisition date and ended December 31, 2021, and a statement of the status at December 31, 2023 and 2022.
(In thousands) |  |  |
Change in benefit obligations: | 2023 |  | 2022
Benefit obligations, January 1 | $ | 6,424 |  |  | $ | 8,165 |
Interest cost | 309 |  |  | 223 |
Actuarial gain | 228 |  |  | (1,407) |
Benefit payments | (519) |  |  | (557) |
Benefit obligations, December 31 | $ | 6,442 |  |  | $ | 6,424 |
Change in fair value of plan assets: |  |  |
Fair value of plan assets, January 1, | $ | 6,720 |  |  | $ | 8,984 |
Return on plan assets | 691 |  |  | (1,709) |
Contributions | 3 |  |  | 2 |
Benefit payments | (519) |  |  | (557) |
Fair value of plan assets, December 31 | $ | 6,895 |  |  | $ | 6,720 |
Funded status at year end | $ | 453 |  |  | $ | 296 |
Amounts recognized in other liabilities on the Consolidated Balance Sheets as of December 31 are as follows:
(In thousands) | 2023 |  | 2022
Accrued pension benefit asset | $ | (453) |  |  | $ | (296) |
As of December 31, 2023 amounts related to the Riverview Plans that have been recognized in accumulated other comprehensive loss but not yet recognized as a component of net periodic pension cost are as follows:
(In thousands) | 2023 |  | 2022
Unrecognized actuarial gain (loss) | $ | 76 |  |  | $ | (824) |
The components of net periodic pension and postretirement benefit cost for the year ended December 31, 2023 and 2022 are as follows:
(In thousands) | 2023 |  | 2022
Interest cost | $ | 309 |  |  | $ | 223 |
Expected return on plan assets | (387) |  |  | (522) |
Net periodic pension benefit | $ | (78) |  |  | $ | (299) |
(In thousands) | 2023 |  | 2022
Service credit | $ | — |  |  | $ | — |
Interest cost | 1 |  |  | 1 |
Unrecognized gain | (1) |  |  | (1)
Net periodic postretirement benefit | $ | — |  |  | $ | — |
The accumulated benefit obligation was $6.4 million at December 31, 2023 and 2022, respectively, for the Riverview Plans. Weighted average assumptions used in the measurement of Mid Penn’s benefit obligations and net periodic pension costs at December 31, 2023 and 2022 are as follows:
| Pension Benefits |  | Postretirement Life Insurance Benefits
2023 | Union |  | Citizens |  | CBT
Discount rate | 5.02 | % |  | 5.02 | % |  | 4.70 | %
Expected long-term return on plan assets | 6.00 |  |  | 6.00 |  |  | n/a
2022 |  |  |  |  |
Discount rate | 2.83 | % |  | 2.83 | % |  | 3.00 | %
Expected long-term return on plan assets | 6.00 |  |  | 6.00 |  |  | n/a
The following summarizes the actuarial assumptions used for the Riverview Plans: For the pension plan, the selected long-term rate of return on plan assets was primarily based on the asset allocation of the plan’s assets. Analysis of the historic returns on these asset classes and projections of expected future returns were considered in setting the long-term rate of return. The benefit offered under the postretirement benefits plan is fixed; therefore, the accumulated postretirement benefit obligation is not impacted by health care cost trends or the rate of compensation increase. The following table presents a summary of the Riverview Plan’s assets at fair value and the weighted-average asset allocations by investment category as of December 31:
| Estimated Fair Value |  | Percentage of Total Assets |  | Estimated Fair Value |  | Percentage of Total Assets
Weighted-average asset allocations: | 2023 |  | 2022
Cash and cash equivalents | $ | 48 |  |  | 0.7 | % |  | $ | 69 |  |  | 1.0 | %
Mutual fund - equity | 2,499 |  |  | 36.2 |  |  | 2,411 |  |  | 35.9 |
Mutual fund / EFTs - fixed income | 4,038 |  |  | 58.6 |  |  | 3,906 |  |  | 58.1 |
Common / collective trusts equity | 310 |  |  | 4.5 |  |  | 334 |  |  | 5.0 |
| $ | 6,895 |  |  | 100 | % |  | $ | 6,720 |  |  | 100 | %
The valuation used is based on quoted market prices provided by an independent third party. The fair values of mutual fund investments are considered Level 1 assess in the fair value hierarchy and the collective trusts equity are considered Level 2 assets. The following table shows the estimated benefit payments for future periods.
(In thousands) | Pension Benefits |  | Postretirement Life Insurance Benefits
2023 | $ | 552 |  |  | $ | 3 |
2024 | 531 |  |  | 4 |
2025 | 518 |  |  | 3 |
2026 | 501 |  |  | 3 |
2027 | 494 |  |  | 2 |
2028-2032 | 2,271 |  |  | 9 |

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