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Employee Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2016

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,
	2016				2015
Change in benefit obligation
Benefit obligation at beginning of year	$	1,967,000			$	1,928,000
Service cost	—				—
Interest cost	63,000				54,000
Benefits paid	(90,000		)		(78,000		)
Benefit obligation at end of period	$	1,940,000			$	1,904,000
Funded status
Benefit obligation at end of period	$	(1,940,000	)		$	(1,904,000	)
Unamortized loss	240,000				192,000
Accrued benefit cost at end of period	$	(1,700,000	)		$	(1,712,000	)

Schedule of net benefit costs

The following table sets forth the net periodic pension cost:

	For the nine months ended September 30,								For the quarter ended September 30,
	2016				2015				2016				2015
Components of net periodic benefit cost
Service cost	$	—			$	—			$	—			$	—
Interest cost	63,000				54,000				21,000				18,000
Net periodic benefit cost	$	63,000			$	54,000			$	21,000			$	18,000

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, 2016				December 31, 2015				September 30, 2015
Unamortized net actuarial loss	$	(240,000	)		$	(240,000	)		$	(192,000	)
Deferred tax benefit at 35%	84,000				84,000				67,000
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss)	$	(156,000	)		$	(156,000	)		$	(125,000	)

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- 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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- References

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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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=65897934&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=65897934&loc=d3e1928-114920

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