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Accumulated Other Comprehensive Loss (Tables) | 9 Months Ended
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Sep. 30, 2020
Accumulated Other Comprehensive Loss [Abstract] |
Schedule of Accumulated Other Comprehensive Loss |
(in thousands) |  | Investment ‎securities- ‎with OTTI ‎AFS |  | Investment ‎securities- ‎all other ‎AFS |  | Investment ‎securities- ‎HTM |  | Cash Flow ‎Hedge |  | Pension ‎Plan |  | SERP |  | Total
Accumulated OCL, net: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance – January 1, 2019 |  | $ | (1,899) |  | $ | (3,601) |  | $ | (1,131) |  | $ | 773 |  | $ | (18,017) |  | $ | (528) |  | $ | (24,403)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | (497) |  |  | 2,748 |  |  | — |  |  | (858) |  |  | (3,189) |  |  | (730) |  |  | (2,526)
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (146) |  |  | — |  |  | 232 |  |  | — |  |  | 789 |  |  | 83 |  |  | 958
Balance – December 31, 2019 |  | $ | (2,542) |  | $ | (853) |  | $ | (899) |  | $ | (85) |  | $ | (20,417) |  | $ | (1,175) |  | $ | (25,971)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | (1,188) |  |  | 1,384 |  |  | — |  |  | (963) |  |  | (5,177) |  |  | — |  |  | (5,944)
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (37) |  |  | — |  |  | 53 |  |  | — |  |  | 262 |  |  | 34 |  |  | 312
Balance - March 31, 2020 |  | $ | (3,767) |  | $ | 531 |  | $ | (846) |  | $ | (1,048) |  | $ | (25,332) |  | $ | (1,141) |  | $ | (31,603)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | (244) |  |  | 642 |  |  | — |  |  | (81) |  |  | 3,137 |  |  | — |  |  | 3,454
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (37) |  |  | (34) |  |  | 441 |  |  | — |  |  | 262 |  |  | 34 |  |  | 666
Balance - June 30, 2020 |  | $ | (4,048) |  | $ | 1,139 |  | $ | (405) |  | $ | (1,129) |  | $ | (21,933) |  | $ | (1,107) |  | $ | (27,483)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | 518 |  |  | (235) |  |  | — |  |  | 72 |  |  | 1,385 |  |  | — |  |  | 1,740
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (37) |  |  | (421) |  |  | 54 |  |  | — |  |  | 262 |  |  | 34 |  |  | (108)
Balance - September 30, 2020 |  | $ | (3,567) |  | $ | 483 |  | $ | (351) |  | $ | (1,057) |  | $ | (20,286) |  | $ | (1,073) |  | $ | (25,851)
Components of Comprehensive Income |
Components of Other Comprehensive Income ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the nine months ended September 30, 2020 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (1,249) |  | $ | 335 |  | $ | (914)
Less: accretable yield recognized in income |  |  | 151 |  |  | (40) |  |  | 111
Net unrealized losses on investments with OTTI |  |  | (1,400) |  |  | 375 |  |  | (1,025)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 2,446 |  |  | (655) |  |  | 1,791
Less: gains recognized in income |  |  | 622 |  |  | (167) |  |  | 455
Net unrealized gains on all other AFS securities |  |  | 1,824 |  |  | (488) |  |  | 1,336
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: gains recognized in income |  |  | 60 |  |  | (16) |  |  | 44
Less: amortization recognized in income |  |  | (809) |  |  | 217 |  |  | (592)
Net unrealized gains on HTM securities |  |  | 749 |  |  | (201) |  |  | 548
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,335) |  |  | 363 |  |  | (972)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (895) |  |  | 240 |  |  | (655)
Less: amortization of unrecognized loss |  |  | (1,074) |  |  | 288 |  |  | (786)
Net pension plan liability adjustment |  |  | 179 |  |  | (48) |  |  | 131
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (141) |  |  | 38 |  |  | (103)
Less: amortization of prior service costs |  |  | 2 |  |  | (1) |  |  | 1
Net SERP liability adjustment |  |  | 139 |  |  | (37) |  |  | 102
Other comprehensive income |  | $ | 156 |  | $ | (36) |  | $ | 120
Components of Other Comprehensive Income ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the nine months ended September 30, 2019 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (1,401) |  | $ | 380 |  | $ | (1,021)
Less: accretable yield recognized in income |  |  | 149 |  |  | (39) |  |  | 110
Net unrealized losses on investments with OTTI |  |  | (1,550) |  |  | 419 |  |  | (1,131)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 3,957 |  |  | (1,072) |  |  | 2,885
Less: gains recognized in income |  |  | 1 |  |  | — |  |  | 1
Net unrealized gains on all other AFS securities |  |  | 3,956 |  |  | (1,072) |  |  | 2,884
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (243) |  |  | 65 |  |  | (178)
Net unrealized gains on HTM securities |  |  | 243 |  |  | (65) |  |  | 178
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,427) |  |  | 387 |  |  | (1,040)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial gain |  |  | 3,250 |  |  | (881) |  |  | 2,369
Less: amortization of unrecognized loss |  |  | (807) |  |  | 219 |  |  | (588)
Net pension plan liability adjustment |  |  | 4,057 |  |  | (1,100) |  |  | 2,957
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (87) |  |  | 23 |  |  | (64)
Less: amortization of prior service costs |  |  | 2 |  |  | — |  |  | 2
Net SERP liability adjustment |  |  | 85 |  |  | (23) |  |  | 62
Other comprehensive income |  | $ | 5,364 |  | $ | (1,454) |  | $ | 3,910
Components of Other Comprehensive Income ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the three months ended September 30, 2020 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  | $ | 708 |  | $ | (190) |  | $ | 518
Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
Net unrealized gains on investments with OTTI |  |  | 658 |  |  | (177) |  |  | 481
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (321) |  |  | 86 |  |  | (235)
Less: gains recognized in income |  |  | 575 |  |  | (154) |  |  | 421
Net unrealized losses on all other AFS securities |  |  | (896) |  |  | 240 |  |  | (656)
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (74) |  |  | 20 |  |  | (54)
Net unrealized gains on HTM securities |  |  | 74 |  |  | (20) |  |  | 54
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 90 |  |  | (18) |  |  | 72
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial gain |  |  | 1,891 |  |  | (506) |  |  | 1,385
Less: amortization of unrecognized loss |  |  | (358) |  |  | 96 |  |  | (262)
Net pension plan liability adjustment |  |  | 2,249 |  |  | (602) |  |  | 1,647
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (47) |  |  | 13 |  |  | (34)
Less: amortization of prior service costs |  |  | 1 |  |  | (1) |  |  | —
Net SERP liability adjustment |  |  | 46 |  |  | (12) |  |  | 34
Other comprehensive income |  | $ | 2,221 |  | $ | (589) |  | $ | 1,632
Components of Other Comprehensive Loss ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the three months ended September 30, 2019 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (1,126) |  | $ | 306 |  | $ | (820)
Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
Net unrealized losses on investments with OTTI |  |  | (1,176) |  |  | 319 |  |  | (857)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 552 |  |  | (149) |  |  | 403
Less: gains recognized in income |  |  | 1 |  |  | — |  |  | 1
Net unrealized gains on all other AFS securities |  |  | 551 |  |  | (149) |  |  | 402
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (82) |  |  | 22 |  |  | (60)
Net unrealized gains on HTM securities |  |  | 82 |  |  | (22) |  |  | 60
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (329) |  |  | 90 |  |  | (239)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (103) |  |  | 28 |  |  | (75)
Less: amortization of unrecognized loss |  |  | (269) |  |  | 73 |  |  | (196)
Net pension plan liability adjustment |  |  | 166 |  |  | (45) |  |  | 121
SERP: |  |  |  |  |  |  |  |  |
Less: amortization of unrecognized loss |  |  | (29) |  |  | 8 |  |  | (21)
Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
Net SERP liability adjustment |  |  | 28 |  |  | (8) |  |  | 20
Other comprehensive loss |  | $ | (678) |  | $ | 185 |  | $ | (493)
Reclassification out of Accumulated Other Comprehensive Income |
Amounts Reclassified from |  | Nine Months Ended |  |
Accumulated Other Comprehensive Loss |  | September 30, |  | Affected Line Item in the Statement
(in thousands) |  | 2020 |  | 2019 |  | Where Net Income is Presented
Net unrealized gains on available for sale investment securities with OTTI: |  |  |  |  |  |  |  |
Accretable yield |  |  | 151 |  |  | 149 |  | Interest income on taxable investment securities
Taxes |  |  | (40) |  |  | (39) |  | Provision for income tax expense
|  | $ | 111 |  | $ | 110 |  | Net of tax
Net unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |  |  |
Gains on sales |  | $ | 622 |  | $ | 1 |  | Net gains
Taxes |  |  | (167) |  |  | — |  | Provision for income tax expense
|  | $ | 455 |  | $ | 1 |  | Net of tax
Net unrealized losses on held to maturity securities: |  |  |  |  |  |  |  |
Amortization |  | $ | (809) |  | $ | (243) |  | Interest income on taxable investment securities
Gains on calls |  |  | 60 |  |  | — |  | Net gains
Taxes |  |  | 201 |  |  | 65 |  | Provision for income tax expense
|  | $ | (548) |  | $ | (178) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (1,074) |  | $ | (807) |  | Other Expense
Taxes |  |  | 288 |  |  | 219 |  | Provision for income tax expense
|  | $ | (786) |  | $ | (588) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (141) |  | $ | (87) |  | Other Expense
Amortization of prior service costs |  |  | 2 |  |  | 2 |  | Salaries and employee benefits
Taxes |  |  | 37 |  |  | 23 |  | Provision for income tax expense
|  | $ | (102) |  | $ | (62) |  | Net of tax
Total reclassifications for the period |  | $ | (870) |  | $ | (717) |  | Net of tax
Amounts Reclassified from |  | Three Months Ended |  |
Accumulated Other Comprehensive Loss |  | September 30, |  | Affected Line Item in the Statement
(in thousands) |  | 2020 |  | 2019 |  | Where Net Income is Presented
Net unrealized gains on available for sale investment securities with OTTI: |  |  |  |  |  |  |  |
Accretable Yield |  | $ | 50 |  | $ | 50 |  | Interest income on taxable investment securities
Taxes |  |  | (13) |  |  | (13) |  | Provision for income tax expense
|  | $ | 37 |  | $ | 37 |  | Net of tax
Net unrealized gains on available for sale investment securities - all others: |  |  |  |  |  |  |  |
Gains on sales |  | $ | 575 |  | $ | 1 |  | Net gains
Taxes |  |  | (154) |  |  | — |  | Provision for income tax expense
|  | $ | 421 |  | $ | 1 |  | Net of tax
Net unrealized losses on held to maturity securities: |  |  |  |  |  |  |  |
Amortization |  | $ | (74) |  | $ | (82) |  | Interest income on taxable investment securities
Taxes |  |  | 20 |  |  | 22 |  | Provision for income tax expense
|  | $ | (54) |  | $ | (60) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (358) |  | $ | (269) |  | Other expense
Taxes |  |  | 96 |  |  | 73 |  | Provision for income tax expense
|  | $ | (262) |  | $ | (196) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (47) |  | $ | (29) |  | Other expense
Amortization of prior service costs |  |  | 1 |  |  | 1 |  | Salaries and employee benefits
Taxes |  |  | 12 |  |  | 8 |  | Provision for income tax expense
|  | $ | (34) |  | $ | (20) |  | Net of tax
Total reclassifications for the period |  | $ | 108 |  | $ | (238) |  | Net of tax

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