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8. Income Taxes (Details 2) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2012 | Dec. 31, 2011
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 5,560 | $ 6,401
Accrued retirement expense | 1,409 | 1,213
Other real estate | 628 | 454
Other | 362 | 204
Total gross deferred tax assets | 7,959 | 8,272
Deferred tax liabilities: |  |
Deferred loan fees | 794 | 1,082
Premises and equipment | 417 | 655
Unrealized gain on available for sale securities | 3,581 | 1,964
Total gross deferred tax liabilities | 4,792 | 3,701
Net deferred tax asset | $ 3,167 | $ 4,571

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