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Employee Benefit Plans (Tables) | 9 Months Ended
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Sep. 30, 2012
Employee Benefit Plans [Abstract] |
Accumulated post-retirement benefit obligation, funded status, net periodic benefit cost and assumptions used | The Bank sponsors two post-retirement benefit plans. One plan currently provides a subsidy for health insurance premiums to certain retired employees and a future subsidy for seven active employees who were age 50 and over in 1996. These subsidies are based on years of service and range between $40 and $1,200 per month per person. The other plan provides life insurance coverage to certain retired employees and health insurance for retired directors. None of these plans are pre-funded. The Company utilizes FASB ASC Topic 712 "Compensation – Nonretirement Postemployment Benefits" to recognize the overfunded or underfunded status of a defined benefit postretirement plan as an asset or liability in its balance sheet and to recognize changes in the funded status in the year in which the changes occur through comprehensive income. The following table sets forth the accumulated postretirement benefit obligation and funded status:
|  | At or for the nine months ended September 30, |
|  | 2012 |  |  | 2011 |
Change in benefit obligation |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 1,848,000 |  |  | $ | 1,796,000 |
Service cost |  |  | 51,000 |  |  |  | 12,000 |
Interest cost |  |  | 84,000 |  |  |  | 87,000 |
Benefits paid |  |  | (102,000 | ) |  |  | (117,000 | )
Benefit obligation at end of period |  |  | 1,881,000 |  |  |  | 1,778,000 |
Funded status |  |  |  |  |  |  |  |
Benefit obligation at end of period |  |  | (1,881,000 | ) |  |  | (1,778,000 | )
Accrued benefit cost at end of period |  | $ | (1,881,000 | ) |  | $ | (1,778,000 | )
Schedule of net benefit costs | The following table sets forth the net periodic pension cost:
|  | For the nine months ended September 30, |  |  | For the quarters ended September 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Components of net periodic benefit cost |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 51,000 |  |  | $ | 12,000 |  |  | $ | 17,000 |  |  | $ | 4,000 |
Interest cost |  |  | 84,000 |  |  |  | 87,000 |  |  |  | 28,000 |  |  |  | 29,000 |
Amortization of unrecognized transition obligation |  |  | 21,000 |  |  |  | 21,000 |  |  |  | 7,000 |  |  |  | 7,000 |
Amortization of accumulated losses |  |  | 8,000 |  |  |  | 15,000 |  |  |  | 2,000 |  |  |  | 5,000 |
Net periodic benefit cost |  | $ | 164,000 |  |  | $ | 135,000 |  |  | $ | 54,000 |  |  | $ | 45,000 |
Schedule of net periodic benefit cost not yet recognized | Amounts not yet reflected in net periodic benefit cost and included in accumulated other comprehensive income are as follows:
|  | September 30, 2012 |  |  | December 31, 2011 |  |  | September 30, 2011 |
Unamortized net actuarial loss |  | $ | (100,000 | ) |  | $ | (100,000 | ) |  | $ | (49,000 | )
Unrecognized transition obligation |  |  | (13,000 | ) |  |  | (34,000 | ) |  |  | (42,000 | )
|  |  | (113,000 | ) |  |  | (134,000 | ) |  |  | (91,000 | )
Deferred tax benefit at 35% |  |  | 41,000 |  |  |  | 47,000 |  |  |  | 32,000 |
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss) |  | $ | (72,000 | ) |  | $ | (87,000 | ) |  | $ | (59,000 | )
Unrealized gain or loss on postretirement benefit | The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in other comprehensive income for the nine months and quarters ended September 30, 2012 and 2011.
|  | For the nine months ended September 30, |  |  | For the quarters ended September 30, |
|  | 2012 |  |  | 2011 |  |  | 2012 |  |  | 2011 |
Unrecognized transition obligation at beginning of period |  | $ | (87,000 | ) |  | $ | (73,000 | ) |  | $ | (77,000 | ) |  | $ | (63,000 | )
Amortization of unrecognized transition obligation |  |  | 21,000 |  |  |  | 21,000 |  |  |  | 7,000 |  |  |  | 7,000 |
Related deferred taxes |  |  | (6,000 | ) |  |  | (7,000 | ) |  |  | (2,000 | ) |  |  | (3,000 | )
Unrecognized transition obligation at end of period |  | $ | (72,000 | ) |  | $ | (59,000 | ) |  | $ | (72,000 | ) |  | $ | (59,000 | )

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- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + 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://www.xbrl.org/2003/role/presentationRef -Topic 715 -SubTopic 20 -Publisher FASB -Number -Article -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Topic 715 -SubTopic 20 -Publisher FASB -Number -Article -Subparagraph (j) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920 + Details
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