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Differences in Tax Provision for Financial Statement Purposes and Expected Tax Provision at Weighted Average Tax Rate (Detail) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2024 | Jun. 30, 2023
Income Tax Disclosure [Abstract] |  |  |  |
Expected tax provision at weighted average tax rate | $ 2,662 | $ 2,459 | $ 5,657 | $ 3,103
Adjustments: |  |  |  |
Non-deductible executive compensation | 105 | 52 | 210 | 105
Dividend exclusion | (22) | (21) | (38) | (38)
Parent income treated as partnership for tax | (172) | (146) | (366) | (342)
Meals & Entertainment | 20 | 63 | 37 | 129
Other | (12) | (36) | (20) | (13)
Total income tax expense | $ 2,581 | $ 2,371 | $ 5,480 | $ 2,944
Expected tax provision at weighted average | 21.00% | 21.00% | 21.00% | 21.00%
Adjustments: |  |  |  |
Non-deductible executive compensation, % of Pre-Tax Income | 0.80% | 0.40% | 0.80% | 0.70%
Dividend exclusion, % of Pre-Tax Income | (0.20%) | (0.20%) | (0.10%) | (0.30%)
Parent income treated as partnership for tax, % of Pre-Tax Income | (1.30%) | (1.20%) | (1.40%) | (2.30%)
Meals & Entertainment, % of Pre-Tax Income | 0.20% | 0.50% | 0.10% | 0.90%
Other, % of Pre-Tax Income | (0.10%) | (0.20%) | (0.10%) | (0.10%)
Effective income tax expense (benefit) | 20.40% | 20.30% | 20.30% | 19.90%

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