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Other Comprehensive Income (Loss)
 12 Months Ended
Dec. 31, 2015
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, 2015, 2014 and 2013.

For the years ended December 31,
2015
 
2014
 
2013
Balance at beginning of year
$
2,522,000

 
$
(6,591,000
)
 
$
7,940,000

Unrealized gains (losses) arising during the period
(754,000
)
 
15,175,000

 
(21,268,000
)
Realized gains during the period
(1,399,000
)
 
(1,155,000
)
 
(1,087,000
)
Related deferred taxes
754,000

 
(4,907,000
)
 
7,824,000

Net change
(1,399,000
)
 
9,113,000

 
(14,531,000
)
Balance at end of year
$
1,123,000

 
$
2,522,000

 
$
(6,591,000
)


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 years ended December 31, 2015, 2014, and 2013.
For the years ended December 31,
2015
2014
2013
Balance at beginning of period
$
(48,000
)
$
—

$
—

Net unrealized losses transferred during the period
—

(23,000
)
—

Amortization of net unrealized losses
(98,000
)
(51,000
)
—

Related deferred taxes
34,000

26,000

—

Net change
(64,000
)
(48,000
)
—

Balance at end of period
$
(112,000
)
$
(48,000
)
$
—



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, 2015, 2014, and 2013:
For the years ended December 31,
2015
 
2014
 
2013
Unrecognized postretirement benefits  at beginning of period
$
(125,000
)
 
$
188,000

 
$
(123,000
)
Amortization of unrecognized transition obligation
—

 
—

 
5,000

Change in unamortized net actuarial gain (loss)
(48,000
)
 
(481,000
)
 
475,000

Related deferred taxes
17,000

 
168,000

 
(169,000
)
Unrecognized postretirement benefits at end of period
$
(156,000
)
 
$
(125,000
)
 
$
188,000



The reclassification of unrecognized transition obligation and accumulated losses is a component of net periodic benefit cost (see Note 12) and the income tax effect is included in the income tax expense line of the consolidated statements of income and comprehensive income (loss).