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Employee Benefit Plans

9 Months Ended

Sep. 30, 2023

Employee Benefit Plans

Employee Benefit Plans

NOTE 8: Employee Benefit Plans

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The following table summarizes the components of net periodic benefit cost for the Bank’s non-contributory cash balance pension plan.

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Three Months Ended September 30,

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Nine Months Ended September 30,

(Dollars in thousands)

2023

2022

2023

2022

Components of net periodic benefit cost:

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​

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Service cost, included in salaries and employee benefits

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$

344

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$

459

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$

1,032

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$

1,378

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​

​

​

​

​

​

​

​

​

​

​

​

Other components of net periodic benefit cost:

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​

​

​

​

​

​

​

​

​

​

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Interest cost

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182

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123

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546

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369

Expected return on plan assets

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(321)

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(415)

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(963)

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(1,245)

Amortization of prior service credit

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(17)

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(17)

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(51)

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(51)

Recognized net actuarial losses

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42

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10

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128

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29

Other components of net periodic benefit cost, included in other noninterest expense

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(114)

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(299)

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(340)

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(898)

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Net periodic benefit cost

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$

230

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$

160

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$

692

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$

480

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- Definition

The entire disclosure for retirement benefits.

+ References

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