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Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2014

General Discussion of Pension and Other Postretirement Benefits [Abstract]

Accumulated post-retirement benefit obligation, funded status, net periodic benefit cost and assumptions used

The following table sets forth the accumulated postretirement benefit obligation and funded status:

	At or for the nine months ended September 30,
	2014				2013
Change in benefit obligation
Benefit obligation at beginning of year	$	1,479,000			$	1,954,000
Service cost	15,000				12,000
Interest cost	66,000				78,000
Benefits paid	(78,000		)		(95,000		)
Benefit obligation at end of period	$	1,482,000			$	1,949,000
Funded status
Benefit obligation at end of period	$	(1,482,000	)		$	(1,949,000	)
Unamortized (gain) loss	(289,000		)		182,000
Accrued benefit cost at end of period	$	(1,771,000	)		$	(1,767,000	)

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,
	2014				2013				2014				2013
Components of net periodic benefit cost
Service cost	$	15,000			$	12,000			$	5,000			$	4,000
Interest cost	66,000				78,000				22,000				26,000
Amortization of unrecognized transition obligation	—				5,000				—				—
Amortization of accumulated losses	—				6,000				—				2,000
Net periodic benefit cost	$	81,000			$	101,000			$	27,000			$	32,000

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 (loss) are as follows:

	September 30, 2014				December 31, 2013				September 30, 2013
Unamortized net actuarial gain (loss)	$	289,000			$	289,000			$	(182,000	)
	289,000				289,000				(182,000		)
Deferred tax (expense) benefit at 35%	(101,000		)		(101,000		)		67,000
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss)	$	188,000			$	188,000			$	(115,000	)

X

- Definition

Tabular disclosure of change in accumulated post-retirement benefit obligation and funded status for the entity's postretirement benefit plans.

+ References

No definition available.

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X

- 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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

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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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (j)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

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