Accumulated Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2016

The following table presents the changes in AOCI, net of tax and by component, during the periods indicated:


(Amounts in thousands)	Unrealized Gains (Losses) on Available-for-Sale Securities			Employee Benefit Plans			Total
Balance January 1, 2014	$	(13,640	)	$	(1,100	)	$	(14,740	)
Other comprehensive income (loss) before reclassifications		8,051			(401	)		7,650
Reclassified from AOCI		1,323			162			1,485

Other comprehensive income (loss), net		9,374			(239	)		9,135

Balance December 31, 2014	$	(4,266	)	$	(1,339	)	$	(5,605	)

Balance January 1, 2015	$	(4,266	)	$	(1,339	)	$	(5,605	)
Other comprehensive income (loss) before reclassifications		471			(226	)		245
Reclassified from AOCI		(90	)		203			113

Other comprehensive income (loss), net		381			(23	)		358

Balance December 31, 2015	$	(3,885	)	$	(1,362	)	$	(5,247	)

Balance January 1, 2016	$	(3,885	)	$	(1,362	)	$	(5,247	)
Other comprehensive income (loss) before reclassifications		647			(276	)		371
Reclassified from AOCI		2,694			171			2,865

Other comprehensive income (loss), net		3,341			(105	)		3,236

Balance December 31, 2016	$	(544	)	$	(1,467	)	$	(2,011	)

The following table presents reclassifications out of AOCI, by component, during the periods indicated:


	Year Ended December 31,									Income Statement
(Amounts in thousands)	2016			2015			2014			Line Item Affected
Available-for-sale securities
(Gains) losses recognized		(335	)		(144	)		1,385		Net gain (loss) on sale of securities
OTTI recognized		4,646			—			737		Net impairment losses recognized in earnings

Reclassified out of AOCI, before tax		4,311			(144	)		2,122		Income before income taxes
Income tax (expense) benefit		(1,617	)		54			(799	)	Income tax expense

Reclassified out of AOCI, net of tax		2,694			(90	)		1,323		Net income
Employee benefit plans
Amortization of prior service cost		226			260			260		(1)
Amortization of net actuarial loss		47			66			—		(1)

Reclassified out of AOCI, before tax		273			326			260		Income before income taxes
Income tax expense		(102	)		(123	)		(98	)	Income tax expense

Reclassified out of AOCI, net of tax		171			203			162		Net income

Total reclassified out of AOCI, net of tax	$	2,865		$	113		$	1,485		Net income

(1)	Amortization is included in net periodic pension cost. See Note 13, “Employee Benefit Plans”