Note

. Accumulated Other Comprehensive Income

(Loss)

The following tables present the changes in accumulated other comprehensive income (“AOCI”), net of tax and by component, during the periods indicated:

	Three Months Ended September 30, 2019
	Unrealized Gains (Losses) on Available- for-Sale Securities		Employee Benefit Plans			Total
(Amounts in thousands)
Beginning balance	$	973	$	(1,354	)	$	(381	)
Other comprehensive income (loss) before reclassifications		23		(2	)		21
Reclassified from AOCI		-		55			55
Other comprehensive income, net		23		53			76
Ending balance	$	996	$	(1,301	)	$	(305	)

	Three Months Ended September 30, 2018
	Unrealized Gains (Losses) on Available- for-Sale Securities			Employee Benefit Plans			Total
(Amounts in thousands)
Beginning balance	$	(955	)	$	(1,630	)	$	(2,585	)
Other comprehensive loss before reclassifications		(776	)		(1	)		(777	)
Reclassified from AOCI		488			57			545
Other comprehensive (loss) income, net		(288	)		56			(232	)
Ending balance	$	(1,243	)	$	(1,574	)	$	(2,817	)

	Nine Months Ended September 30, 2019
	Unrealized Gains (Losses) on Available- for-Sale Securities			Employee Benefit Plans			Total
(Amounts in thousands)
Beginning balance	$	(285	)	$	(1,144	)	$	(1,429	)
Other comprehensive income (loss) before reclassifications		1,247			(322	)		925
Reclassified from AOCI		34			165			199
Other comprehensive income (loss)		1,281			(157	)		1,124
Ending balance	$	996		$	(1,301	)	$	(305	)

	Nine Months Ended September 30, 2018
	Unrealized Gains (Losses) on Available- for-Sale Securities			Employee Benefit Plans			Total
(Amounts in thousands)
Beginning balance	$	975		$	(1,815	)	$	(840	)
Other comprehensive (loss) income before reclassifications		(2,706	)		72			(2,634	)
Reclassified from AOCI		488			169			657
Other comprehensive (loss) income, net		(2,218	)		241			(1,977	)
Ending balance	$	(1,243	)	$	(1,574	)	$	(2,817	)

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

	Three Months Ended				Nine Months Ended
	September 30,				September 30,				Income Statement
(Amounts in thousands)	2019		2018		2019		2018		Line Item Affected
Available-for-sale securities
Loss recognized	$	-	$	618	$	43	$	618	Net loss on sale of securities
Reclassified out of AOCI, before tax		-		618		43		618	Income before income taxes
Income tax expense		-		130		9		130	Income tax expense
Reclassified out of AOCI, net of tax		-		488		34		488	Net income
Employee benefit plans
Amortization of prior service cost	$	65	$	57	$	193	$	171	(1)
Amortization of net actuarial benefit cost		5		15		16		43	(1)
Reclassified out of AOCI, before tax		70		72		209		214	Income before income taxes
Income tax expense		15		15		44		45	Income tax expense
Reclassified out of AOCI, net of tax		55		57		165		169	Net income
Total reclassified out of AOCI, net of tax	$	55	$	545	$	199	$	657	Net income

(

)

Amortization is included in net periodic pension cost. See Note

11,

"Employee Benefit Plans."