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 nine months and quarters ended September 30, 2015 and 2014.



	For the nine months ended September 30,						For the quarters ended September 30,
	2015			2014			2015			2014
Balance at beginning of period	$	2,522,000		$	(6,591,000	)	$	988,000		$	1,546,000
Unrealized gains arising during the period	1,082,000			13,172,000			2,047,000			614,000
Reclassification of realized gains during the period	(1,396,000		)	(1,145,000		)	(1,000		)	(1,105,000		)
Related deferred taxes	110,000			(4,209,000		)	(716,000		)	172,000
Net change	(204,000		)	7,818,000			1,330,000			(319,000		)
Balance at end of period	$	2,318,000		$	1,227,000		$	2,318,000		$	1,227,000

The reclassification of realized gains is included in the net securities gains line of the consolidated statements of income and comprehensive income and the tax effect is included in the income tax expense line of the same statement.

The following table summarizes activity in the unrealized loss on securities transferred from available for sale to held to maturity included in other comprehensive income (loss) for the nine months and quarters ended September 30, 2015 and 2014.



	For the nine months ended September 30,						For the quarters ended September 30,
	2015			2014			2015			2014
Balance at beginning of period	$	(48,000	)	$	—		$	(84,000	)	$	—
Net unrealized losses transferred during the period	—			(23,000		)	—			(23,000		)
Amortization of net unrealized losses	(78,000		)	(19,000		)	(51,000		)	(19,000		)
Related deferred taxes	27,000			14,000			36,000			14,000
Net change	(51,000		)	(28,000		)	(15,000		)	(28,000		)
Balance at end of period	$	(99,000	)	$	(28,000	)	$	(99,000	)	$	(28,000	)

The following table summarizes activity in the unrealized gain or loss on postretirement benefits included in other comprehensive income (loss) for the nine months and quarters ended September 30, 2015 and 2014.



	For the nine months ended September 30,					For the quarters ended September 30,
	2015			2014		2015			2014
Unrecognized postretirement benefits at beginning of period	$	(125,000	)	$	188,000	$	(125,000	)	$	188,000
Amortization of unrecognized transition obligation	—			—		—			—
Change in unamortized net actuarial gain (loss)	—			—		—			—
Related deferred taxes	—			—		—			—
Unrecognized postretirement benefits at end of period	$	(125,000	)	$	188,000	$	(125,000	)	$	188,000