XML 97 R87.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Employee Benefit Plans (Components of the Net Periodic Pension Plan Cost) (Pension) (Details) - USD ($) | 1 Months Ended | 3 Months Ended | 6 Months Ended
--- | --- | --- | ---
Jan. 31, 2018 | Jan. 31, 2017 | Jan. 31, 2016 | Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Discretionary contribution, percent of participant's base salary |  |  |  |  |  | 15.00% |
Two Employees [Member] |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Employer discretionary contribution |  |  | $ 63,500 |  |  |  |
Four Employees [Member] |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Employer discretionary contribution | $ 119,252 | $ 112,780 |  |  |  |  |
Pension [Member] |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Service cost |  |  |  | $ 81,000 | $ 70,000 | $ 162,000 | $ 140,000
Interest cost |  |  |  | 396,000 | 412,000 | 793,000 | 825,000
Expected return on assets |  |  |  | (810,000) | (751,000) | (1,620,000) | (1,502,000)
Amortization of net actuarial loss |  |  |  | 300,000 | 264,000 | 600,000 | 528,000
Amortization of prior service cost |  |  |  | 2,000 | 3,000 | 4,000 | 6,000
Net pension expense/(credit) included in employee benefits |  |  |  | (31,000) | (2,000) | $ (61,000) | (3,000)
Plan modification description |  |  |  |  |  | Effective April 30, 2010, the Pension Plan was amended, resulting in a "soft freeze", the effect of which prohibits new entrants into the plan and ceases crediting of additional years of service after that date. Effective January 1, 2013, the Pension Plan was amended to unfreeze it for those employees for whom the sum of (a) their ages, at their closest birthday, plus (b) years of service for vesting purposes equals 80 or greater. The "soft freeze" continues to apply to all other plan participants. Pension benefits for these participants are managed through discretionary contributions to the First United Corporation 401(k) Profit Sharing Plan (the "401(k) Plan"). |
SERP [Member] |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Service cost |  |  |  | 28,000 | 26,000 | $ 56,000 | 52,000
Interest cost |  |  |  | 75,000 | 72,000 | 150,000 | 144,000
Amortization of prior service cost |  |  |  | 0 | 0 | (1,000) | (1,000)
Net pension expense/(credit) included in employee benefits |  |  |  | 144,000 | 134,000 | 286,000 | 268,000
Defined benefit plan participation expense |  |  |  | 14,906 |  | 29,812 |
SERP 2017 [Member] |  |  |  |  |  |  |
Defined Benefit Plan Disclosure [Line Items] |  |  |  |  |  |  |
Defined benefit plan participation expense |  |  |  | $ 14,089 | $ 14,089 | $ 28,178 | $ 28,178

X
- Definition Amount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan. + 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 (a)(4) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanActuarialGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of prior service cost (credit) recognized in net periodic benefit cost (credit) of defined benefit plan. + 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)(5) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expected return (loss) recognized in net periodic benefit (cost) credit, calculated based on expected long-term rate of return and market-related value of plan assets of defined benefit plan. + 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)(3) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of cost recognized for passage of time related to defined benefit plan. + 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)(2) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanInterestCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of net periodic benefit cost (credit) for defined benefit plan. + 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=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan. + 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)(1) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanServiceCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cost for defined contribution plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 + Details
Name: | us-gaap_DefinedContributionPlanCostRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of discretionary contributions made by an employer to a defined contribution plan. + References No definition available. + Details
Name: | us-gaap_DefinedContributionPlanEmployerDiscretionaryContributionAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of employees' gross pay for which the employer contributes a matching contribution to a defined contribution plan. + References No definition available. + Details
Name: | us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of significant modifications (such as a change in expiration dating, vesting rights, or exercise prices) to an equity-based compensation plan, including the terms of the modifications. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)(i) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardPlanModificationDescriptionAndTerms
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_TitleOfIndividualAxis=func_TwoEmployeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TitleOfIndividualAxis=func_FourEmployeesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanNameAxis=us-gaap_PensionPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanNameAxis=us-gaap_SupplementalEmployeeRetirementPlanDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanNameAxis=func_Serp2017Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |