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Employee Benefit Plans (Tables) | 6 Months Ended
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Jun. 30, 2018
Retirement Benefits, Description [Abstract] |
Accumulated post-retirement benefit obligation and funded status | The following table sets forth the accumulated postretirement benefit obligation and funded status:
| At or for the six months ended June 30,
| 2018 |  | 2017
Change in benefit obligation |  |  |
Benefit obligation at beginning of year | $ | 1,874,000 |  |  | $ | 1,870,000 |
Interest cost | 38,000 |  |  | 38,000 |
Benefits paid | (56,000 | ) |  | (64,000 | )
Benefit obligation at end of period | $ | 1,856,000 |  |  | $ | 1,844,000 |
Funded status |  |  |
Benefit obligation at end of period | $ | (1,856,000 | ) |  | $ | (1,844,000 | )
Unamortized loss | 186,000 |  |  | 102,000 |
Accrued benefit cost at end of period | $ | (1,670,000 | ) |  | $ | (1,742,000 | )
Schedule of net pension costs | The following table sets forth the net periodic pension cost:
| For the six months ended June 30, | For the quarter ended June 30,
| 2018 |  | 2017 | 2018 |  | 2017
Components of net periodic benefit cost |  |  |  |  |  |
Interest cost | $ | 38,000 |  |  | $ | 38,000 |  | $ | 19,000 |  |  | $ | 19,000 |
Net periodic benefit cost | $ | 38,000 |  |  | $ | 38,000 |  | $ | 19,000 |  |  | $ | 19,000 |
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:
| June 30, 2018 |  | December 31, 2017 |  | June 30, 2017
Unamortized net actuarial loss | $ | (186,000 | ) |  | $ | (186,000 | ) |  | $ | (156,000 | )
Deferred tax benefit at 21% (for June 30, 2018 and December 31, 2017) and 35% (for June 30, 2017) | 39,000 |  |  | 39,000 |  |  | 54,000 |
Net unrecognized postretirement benefits included in accumulated other comprehensive income (loss) | $ | (147,000 | ) |  | $ | (147,000 | ) |  | $ | (102,000 | )

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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. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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