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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 | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Income Tax Disclosure [Abstract] |  |  |  |
Expected tax provision at weighted average tax rate | $ 3,336 | $ 1,987 | $ 8,993 | $ 5,090
Adjustments: |  |  |  |
Non-deductible executive compensation | 105 | 53 | 315 | 158
Dividend exclusion | (16) | (16) | (54) | (54)
Parent income treated as partnership for tax | (324) | (326) | (690) | (668)
Meals & Entertainment | 7 | 68 | 44 | 197
Other | 17 | (3) | (3) | (16)
Total income tax expense | $ 3,125 | $ 1,763 | $ 8,605 | $ 4,707
Expected tax provision at weighted average | 21.00% | 21.00% | 21.00% | 21.00%
Adjustments: |  |  |  |
Non-deductible executive compensation, % of Pre-Tax Income | 0.70% | 0.60% | 0.70% | 0.70%
Dividend exclusion, % of Pre-Tax Income | (0.10%) | (0.20%) | (0.10%) | (0.20%)
Parent income treated as partnership for tax, % of Pre-Tax Income | (2.00%) | (3.40%) | (1.60%) | (2.80%)
Meals & Entertainment, % of Pre-Tax Income | 0.00% | 0.70% | 0.10% | 0.80%
Other, % of Pre-Tax Income | 0.10% | (0.10%) | 0.00% | (0.10%)
Effective income tax expense (benefit) | 19.70% | 18.60% | 20.10% | 19.40%

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