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Other Comprehensive Income (Loss) Other Comprehensive Income (Loss)
 12 Months Ended
Dec. 31, 2013
Equity [Abstract]  
Other Comprehensive Income (Loss)
Other Comprehensive Income (Loss)

The following table summarizes activity in the unrealized gain or loss on available for sale securities included in other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011.

For the years ended December 31,
2013
 
2012
 
2011
Balance at beginning of year
$
7,940,000

 
$
7,401,000

 
$
(2,057,000
)
Unrealized gains (losses) arising during the period
(21,268,000
)
 
2,797,000

 
17,844,000

Realized gains during the period
(1,087,000
)
 
(1,968,000
)
 
(3,293,000
)
Related deferred taxes
7,824,000

 
(290,000
)
 
(5,093,000
)
Net change
(14,531,000
)
 
539,000

 
9,458,000

Balance at end of year
$
(6,591,000
)
 
$
7,940,000

 
$
7,401,000


The reclassification of realized gains is included in the net securities gains line of the consolidated statements of income and comprehensive income (loss) and the tax effect is included in the income tax expense line of the same statement.
The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in other comprehensive income (loss) for the years ended December 31, 2013, 2012, and 2011:

For the years ended December 31,
2013
 
2012
 
2011
Unrecognized postretirement benefits  at beginning of period
$
(123,000
)
 
$
(87,000
)
 
$
(73,000
)
Amortization of unrecognized transition obligation
5,000

 
29,000

 
29,000

Change in unamortized net actuarial gain (loss)
475,000

 
(86,000
)
 
(51,000
)
Related deferred taxes
(169,000
)
 
21,000

 
8,000

Unrecognized postretirement benefits at end of period
$
188,000

 
$
(123,000
)
 
$
(87,000
)