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Retirement Agreements and Other Postretirement Benefit Plan (Tables) | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Components Of Net Periodic Benefits Cost | Cost of the Company’s postretirement benefits included the following components and is presented in the personnel expenses line of its Consolidated Statements of Operations:
(in thousands) | 2022 |  | 2021
Net periodic benefit cost |  |  |
Service cost – benefits earned during the year | $ | — |  |  | $ | — |
Interest cost on the projected benefit obligation | 26 |  |  | 29 |
Amortization of unrecognized prior service cost | — |  |  | — |
Amortization of unrecognized loss | 12 |  |  | — |
Net periodic benefits cost at end of year | $ | 38 |  |  | $ | 29 |
Schedule of Net Funded Status On The Balance Sheet | The effects of the funded status on the Company’s Consolidated Balance Sheets at December 31, 2022 and 2021 are presented in the following table:
(in thousands) | 2022 |  | 2021
Funded status |  |  |
Actuarial present value of future benefits: |  |  |
Fully eligible active employees | $ | (928) |  |  | $ | (1,118) |
Non-eligible active employees | — |  |  | — |
Plan assets | — |  |  | — |
Funded status of accumulated postretirement benefit obligation, recognized in accounts payable and accrued liabilities | $ | (928) |  |  | $ | (1,118) |
Development Of The Accumulated Postretirement Benefit Obligation | Development of the accumulated postretirement benefit obligation for the years ended December 31, 2022 and 2021 includes the following:
(in thousands) | 2022 |  | 2021
Accrued postretirement benefit obligation at beginning of year | $ | (1,118) |  |  | $ | (1,089) |
Service cost – benefits earned during the year | — |  |  | — |
Interest cost on projected benefit obligation | (26) |  |  | (29) |
Actuarial gain | 216 |  |  | — |
Accrued postretirement benefit obligation at end of year | $ | (928) |  |  | $ | (1,118) |
Changes in Amounts Related to Accumulated Other Comprehensive Income, Pre-Tax | The changes in amounts related to accumulated other comprehensive income, pre-tax, are as follows:
(in thousands) | 2022 |  | 2021
Balance at beginning of year | $ | (184) |  |  | $ | (184) |
Components of accumulated other comprehensive income: |  |  |
Unrecognized prior service cost | — |  |  | — |
Amortization of loss, net | 12 |  |  | — |
Actuarial gain | 216 |  |  | — |
Balance at end of year | $ | 44 |  |  | $ | (184) |

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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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