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Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2016

Defined SERP

Net Periodic Benefit Cost

The following table presents the components of the SERP’s net periodic pension cost for the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2016				2015				2016				2015
(Amounts in thousands)
Service cost		$	35			$	33			$	107			$	100
Interest cost			79				71				237				211
Amortization of prior service cost			47				46				141				140
Amortization of losses			5				2				14				5
Net periodic cost		$	166			$	152			$	499			$	456

Directors Plan

Net Periodic Benefit Cost

The following table presents the components of the Directors’ Plan’s net periodic pension cost for the periods indicated:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2016				2015				2016				2015
(Amounts in thousands)
Service cost		$	11			$	12			$	31			$	35
Interest cost			16				13				49				40
Amortization of prior service cost			10				18				29				54
Amortization of losses			7				15				21				45
Net periodic cost		$	44			$	58			$	130			$	174

X

- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

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