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Accumulated Other Comprehensive Loss (Tables) | 3 Months Ended
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Mar. 31, 2021
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, 2020 |  | $ | (2,542) |  | $ | (853) |  | $ | (899) |  | $ | (85) |  | $ | (20,417) |  | $ | (1,175) |  | $ | (25,971)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | (587) |  |  | 1,291 |  |  | — |  |  | (869) |  |  | (3,262) |  |  | (625) |  |  | (4,052)
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (148) |  |  | (463) |  |  | 584 |  |  | — |  |  | 1,049 |  |  | 138 |  |  | 1,160
Balance - December 31, 2020 |  | $ | (3,277) |  | $ | (25) |  | $ | (315) |  | $ | (954) |  | $ | (22,630) |  | $ | (1,662) |  | $ | (28,863)
Other comprehensive ‎ income/(loss) before ‎ reclassifications |  |  | 266 |  |  | (5,202) |  |  | — |  |  | 405 |  |  | (139) |  |  | — |  |  | (4,670)
Amounts reclassified from ‎ accumulated other ‎ comprehensive loss |  |  | (37) |  |  | — |  |  | 45 |  |  | — |  |  | 272 |  |  | 55 |  |  | 335
Balance - March 31, 2021 |  | $ | (3,048) |  | $ | (5,227) |  | $ | (270) |  | $ | (549) |  | $ | (22,497) |  | $ | (1,607) |  | $ | (33,198)
Components of Comprehensive Income |
Components of Other Comprehensive Loss ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the three months ended March 31, 2021 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  | $ | 363 |  | $ | (97) |  | $ | 266
Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
Net unrealized gains on investments with OTTI |  |  | 313 |  |  | (84) |  |  | 229
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (7,105) |  |  | 1,903 |  |  | (5,202)
Less: gains recognized in income |  |  | — |  |  | — |  |  | —
Net unrealized losses on all other AFS securities |  |  | (7,105) |  |  | 1,903 |  |  | (5,202)
Held to maturity securities: |  |  |  |  |  |  |  |  |
Less: gains recognized in income |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (61) |  |  | 16 |  |  | (45)
Net unrealized gains on HTM securities |  |  | 61 |  |  | (16) |  |  | 45
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 532 |  |  | (127) |  |  | 405
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (190) |  |  | 51 |  |  | (139)
Less: amortization of unrecognized loss |  |  | (372) |  |  | 100 |  |  | (272)
Net pension plan liability adjustment |  |  | 182 |  |  | (49) |  |  | 133
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (75) |  |  | 19 |  |  | (56)
Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
Net SERP liability adjustment |  |  | 74 |  |  | (19) |  |  | 55
Other comprehensive loss |  | $ | (5,943) |  | $ | 1,608 |  | $ | (4,335)
‎
Components of Other Comprehensive Loss ‎(in thousands) |  | Before ‎Tax ‎Amount |  | Tax ‎(Expense) ‎Benefit |  | Net
For the three months ended March 31, 2020 |  |  |  |  |  |  |  |  |
Available for sale (AFS) securities with OTTI: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  | $ | (1,623) |  | $ | 435 |  | $ | (1,188)
Less: accretable yield recognized in income |  |  | 50 |  |  | (13) |  |  | 37
Net unrealized losses on investments with OTTI |  |  | (1,673) |  |  | 448 |  |  | (1,225)
Available for sale securities – all other: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | 1,890 |  |  | (506) |  |  | 1,384
Less: gains recognized in income |  |  | — |  |  | — |  |  | —
Net unrealized gains on all other AFS securities |  |  | 1,890 |  |  | (506) |  |  | 1,384
Held to maturity securities: |  |  |  |  |  |  |  |  |
Unrealized holding gains |  |  | — |  |  | — |  |  | —
Less: amortization recognized in income |  |  | (72) |  |  | 19 |  |  | (53)
Net unrealized gains on HTM securities |  |  | 72 |  |  | (19) |  |  | 53
Cash flow hedges: |  |  |  |  |  |  |  |  |
Unrealized holding losses |  |  | (1,315) |  |  | 352 |  |  | (963)
Pension Plan: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | (7,070) |  |  | 1,893 |  |  | (5,177)
Less: amortization of unrecognized loss |  |  | (358) |  |  | 96 |  |  | (262)
Net pension plan liability adjustment |  |  | (6,712) |  |  | 1,797 |  |  | (4,915)
SERP: |  |  |  |  |  |  |  |  |
Unrealized net actuarial loss |  |  | — |  |  | — |  |  | —
Less: amortization of unrecognized loss |  |  | (47) |  |  | 12 |  |  | (35)
Less: amortization of prior service costs |  |  | 1 |  |  | — |  |  | 1
Net SERP liability adjustment |  |  | 46 |  |  | (12) |  |  | 34
Other comprehensive loss |  | $ | (7,692) |  | $ | 2,060 |  | $ | (5,632)
Reclassification out of Accumulated Other Comprehensive Income |
Amounts Reclassified from |  | Three Months Ended |  |
Accumulated Other Comprehensive Loss |  | March 31, |  | Affected Line Item in the Statement
(in thousands) |  | 2021 |  | 2020 |  | 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 losses on held to maturity securities: |  |  |  |  |  |  |  |
Amortization |  | $ | (61) |  | $ | (72) |  | Interest income on taxable investment securities
Gains on calls |  |  | — |  |  | — |  | Net gains
Taxes |  |  | 16 |  |  | 19 |  | Provision for income tax expense
|  | $ | (45) |  | $ | (53) |  | Net of tax
Net pension plan liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (372) |  | $ | (358) |  | Other Expense
Taxes |  |  | 100 |  |  | 96 |  | Provision for income tax expense
|  | $ | (272) |  | $ | (262) |  | Net of tax
Net SERP liability adjustment: |  |  |  |  |  |  |  |
Amortization of unrecognized loss |  | $ | (75) |  | $ | (47) |  | Other Expense
Amortization of prior service costs |  |  | 1 |  |  | 1 |  | Salaries and employee benefits
Taxes |  |  | 19 |  |  | 12 |  | Provision for income tax expense
|  | $ | (55) |  | $ | (34) |  | Net of tax
Total reclassifications for the period |  | $ | (335) |  | $ | (312) |  | Net of tax

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