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