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Change in Accumulated Other Comprehensive Income
 3 Months Ended
Mar. 31, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Change in Accumulated Other Comprehensive Income
NOTE 11. Change in Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss) includes unrealized gains and losses on available for sale securities and changes in benefit obligations and plan assets for the post retirement benefit plan. Changes to accumulated other comprehensive income (loss) are presented net of their tax effect as a component of equity. Reclassifications out of accumulated other comprehensive income (loss) are recorded in the Consolidated Statements of Income either as a gain or loss.

Changes to accumulated other comprehensive income by component are shown in the following tables for the periods indicated:
 
 
 
 
 
 
 
 
 
 
Three Months Ended
 
March 31,
 
2017
2016
 
Unrealized Gains and Losses on Available for Sale Securities
Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan
Total
Unrealized Gains and Losses on Available for Sale Securities
Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan
Total
 
(dollars in thousands)
January 1
$
(63
)
$
39

$
(24
)
$
1,012

$
39

$
1,051

Other comprehensive (loss) income before reclassifications
(58
)
—

(58
)
938

—

938

Reclassification adjustments
(50
)
—

(50
)
(86
)
—

(86
)
Tax effect of current period changes
37

—

37

(289
)
—

(289
)
Current period changes net of taxes
(71
)
—

(71
)
563

—

563

March 31
$
(134
)
$
39

$
(95
)
$
1,575

$
39

$
1,614



For the three months ended March 31, 2017, $50 thousand was reclassified out of accumulated other comprehensive income (loss) and appeared as Gain on sale of securities in the Consolidated Statements of Income. The tax related to this reclassification was $17 thousand for the three months ended March 31, 2017. For the three months ended March 31, 2016, $86 thousand was reclassified out of comprehensive income (loss) and appeared as Gain on sale of securities in the Consolidated Statements of Income. The tax related to this reclassification was $29 thousand for the three months ended March 31, 2016. The tax is included in Income Tax Expense in the Consolidated Statements of Income.