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Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2017

Information about Pension Plan

Information about the pension plan is as follows:

		2017				2016
Change in benefit obligation:
Beginning benefit obligation		$	16,964			$	16,328
Service cost			—				—
Interest cost			679				689
Curtailment gain			—				—
Settlement loss			46				51
Actuarial (gain)/loss			986				669
Benefits paid			(759	)			(773	)
Ending benefit obligation			17,916				16,964
Change in plan assets, at fair value:
Beginning plan assets			16,150				15,647
Actual return			1,947				802
Employer contribution			2,000				500
Benefits paid			(759	)			(773	)
Administrative expenses			(32	)			(26	)
Ending plan assets			19,306				16,150
Funded status at end of year		$	1,390			$	(814	)

Components of Net Periodic Pension Expense

The components of net periodic pension expense were as follows:

		2017				2016				2015
Service cost		$	—			$	—			$	—
Interest cost			679				689				604
Expected return on plan assets			(1,178	)			(1,090	)			(1,088	)
Net amortization and deferral			380				326				270
Net periodic pension cost (benefit)		$	(119	)		$	(75	)		$	(214	)
Net loss (gain) recognized in other comprehensive    loss		$	(322	)		$	448			$	412
Total recognized in net periodic benefit cost    and other comprehensive loss (before tax)		$	(441	)		$	373			$	198

Schedule of Target Allocation and Expected Long-Term Rate of Return by Asset Category

The Company’s pension plan asset allocation at year-end 2017 and 2016 and target allocation for 2018 by asset category are as follows:

		Target Allocation		Percentage of Plan Assets at Year-end
Asset Category		2018		2017				2016
Equity securities		20-50	%		48.0	%			47.5	%
Debt securities		30-60			51.9				52.1
Money market funds		20-30			0.1				0.4
Total					100.0	%			100.0	%

Plan's Assets at Fair Value Hierarchy

The following tables set forth by level, within the fair value hierarchy, the pension plan’s assets at fair value as of December 31, 2017 and 2016:

		December 31, 2017
		Level 1				Level 2				Level 3				Total
Assets:
Cash		$	113			$	—			$	—			$	113
Bond mutual funds			23				—				—				23
Common/collective trust:
Bonds			9,980				—				—				9,980
Equities			6,654				—				—				6,654
Equity market funds:
International			750				—				—				750
Large cap			1,085				—				—				1,085
Mid cap			269				—				—				269
Small cap			432				—				—				432
Total assets at fair value		$	19,306			$	—			$	—			$	19,306

Summary of Expected Benefit Payments

Expected benefit payments, which reflect expected future service, are as follows:

2018		$	1,903
2019			1,127
2020			650
2021			913
2022			1,182
2023 through 2027			4,723
Total		$	10,498

Benefit Obligations [Member]

Weighted Average Assumptions Used to Determine Benefit Obligations

The weighted average assumptions used to determine benefit obligations at year-end were as follows:

		2017				2016				2015
Discount rate on benefit obligation			3.51	%			4.00	%			4.16	%
Long-term rate of return on plan assets			7.00	%			7.00	%			7.00	%
Rate of compensation increase			0.00	%			0.00	%			0.00	%

Net Periodic Pension Cost [Member]

Weighted Average Assumptions Used to Determine Benefit Obligations

The weighted average assumptions used to determine net periodic pension cost were as follows:

		2017				2016				2015
Discount rate on benefit obligation			4.00	%			4.16	%			3.69	%
Long-term rate of return on plan assets			7.00	%			7.00	%			7.00	%
Rate of compensation increase			0.00	%			0.00	%			0.00	%

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- Definition

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
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+ References

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-Publisher FASB
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+ References

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+ References

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-Publisher FASB
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+ References

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