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Employee Benefit Plans (Tables) | 9 Months Ended
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Sep. 30, 2018
Employee Benefit Plans [Abstract] |
Components of the Net Periodic Pension Plan Cost | The following tables present the components of the net periodic pension plan cost for First United Corporation’s Defined Benefit Pension Plan (the “Pension Plan”) and the Bank’s Supplemental Executive Retirement Plan (“SERP”) for the periods indicated: ﻿
﻿ |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |
﻿Pension | For the Nine months ended | For the Three months ended
﻿ | September 30, | September 30,
﻿(in thousands) | 2018 | 2017 | 2018 | 2017
﻿Service cost | $ | 243 | $ | 210 | $ | 81 | $ | 70
﻿Interest cost |  | 1,190 |  | 1,237 |  | 397 |  | 412
﻿Expected return on assets |  | (2,430) |  | (2,253) |  | (810) |  | (751)
﻿Amortization of net actuarial loss |  | 900 |  | 792 |  | 300 |  | 264
﻿Amortization of prior service cost |  | 6 |  | 9 |  | 2 |  | 3
﻿Net pension credit included in employee benefits and other expense | $ | (91) | $ | (5) | $ | (30) | $ | (2)
﻿
﻿ |  |  |  |  |  |  |  |
﻿SERP | For the Nine months ended | For the Three months ended
﻿ | September 30, | September 30,
﻿(in thousands) | 2018 | 2017 | 2018 | 2017
﻿Service cost | $ | 84 | $ | 78 | $ | 28 | $ | 26
﻿Interest cost |  | 226 |  | 216 |  | 76 |  | 72
﻿Amortization of recognized loss |  | 121 |  | 110 |  | 40 |  | 37
﻿Amortization of prior service cost |  | (2) |  | (2) |  | (1) |  | (1)
﻿Net SERP expense included in employee benefits and other expense | $ | 429 | $ | 402 | $ | 143 | $ | 134
﻿

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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e2439-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e2410-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=77993564&loc=d3e4179-114921 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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