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12. Employee and Director Benefit Programs (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Change in accumulated benefit obligation

(Dollars in thousands)
	2013			2012
Benefit obligation at beginning of period	$	3,382		2,923
Service cost		336		430
Interest cost		65		89
Benefits paid		(142	)	(60	)
Reversal of excess accrual		(60	)	-
Benefit obligation at end of period	$	3,581		3,382

Amounts recognized in the Consolidated Balance Sheet

(Dollars in thousands)
	2013			2012
Benefit obligation	$	3,581		3,382
Fair value of plan assets		-		-

(Dollars in thousands)
	2013			2012
Funded status	$	(3,581	)	(3,382	)
Unrecognized prior service cost/benefit		-		-
Unrecognized net actuarial loss		-		-
Net amount recognized	$	(3,581	)	(3,382	)
Unfunded accrued liability	$	(3,581	)	(3,382	)
Intangible assets		-		-
Net amount recognized	$	(3,581	)	(3,382	)

Schedule of Net Benefit Costs

(Dollars in thousands)
	2013			2012
Service cost	$	336		430
Interest cost		65		89
Net periodic cost	$	401		519
Weighted average discount rate assumption used to
determine benefit obligation		5.46%		5.43%

Schedule of Expected Benefit Payments

(Dollars in thousands)
Year ending December 31,
2014	$	205
2015	$	234
2016	$	233
2017	$	262
2018	$	275
Thereafter	$	8,648

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Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (e)

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Tabular disclosure of the change in the accumulated postemployment benefit obligation from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

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-Publisher FASB

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-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

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