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Note 13 - Captive Subsidiary | 6 Months Ended
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Jun. 30, 2023
Notes to Financial Statements |
Contingencies Disclosure [Text Block] | 13. Captive Subsidiary As described in Note 1, the Company has a wholly-owned insurance subsidiary providing property and casualty insurance coverage to the Company, the Bank and the Bank’s subsidiaries, and reinsurance to nine other third party insurance captives for which insurance may not be currently available or economically feasible in the insurance marketplace. On April 10, 2023, the IRS issued IR-2023-74 and proposed regulations that may result in the Captive being considered a listed transaction. The proposed regulations include the possibility of material tax expense to the consolidated group if finalized in their current form. However, the final regulations have not been published and as such management cannot reasonably estimate or determine the potential tax liability as of June 30, 2023. Management continues to evaluate the proposed regulations but believes that upon issuance of the final regulations, the ultimate outcome will be the winding down and closure of the Captive beginning when the current policy period ends in August 2023 with final closure occurring in December 2023.

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