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Investment in Limited Partnerships	6 Months Ended
	Jun. 30, 2015
Equity Method Investments And Joint Ventures [Abstract]
Investment in Limited Partnerships	8. INVESTMENTS IN LIMITED PARTNERSHIPS The Bank holds investments in affordable housing projects for which it provides funding as a limited partner and has received tax credits related to its investments in the projects based on its partnership share.  Historically, the Bank’s investments have included both direct investments and investments in funds that invest solely in affordable housing projects.  The net assets of the partnerships consist primarily of apartment complexes and the primary liabilities consist of those associated with the operation of the partnerships.  The Company has determined that these structures require evaluation as a VIE under Accounting Standards Codification (“ASC”) Topic 810, Consolidation.  The Company consolidates one of the funds in which it has a 99.9% limited partnership interest.  Assets recorded by the Company as a result of the consolidation were less than $0.1 million as of both June 30, 2015 and December 31, 2014.  The remaining limited partnership investments are unconsolidated and are accounted for under the cost method, as allowed under ASC Topic 325, Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects.  The Company amortizes the excess of carrying value of the investment over its estimated residual value during the period in which tax credits are allocated to the investors.  As of December 31, 2013, approximately $0.8 million was included in other assets, representing the carrying amount of one remaining partnership that was accounted for as a cost method investment.  During 2014, this partnership was dissolved, and the Company received $1.0 million, representing its residual interest upon dissolution of the partnership.  Accordingly, as of June 30, 2015, the carrying amount of the partnership was reduced to zero, and the difference between the residual interest received and the carrying amount was recorded as other non-interest income.

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- References

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- Definition

The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 50



-Paragraph 5A



-URI http://asc.fasb.org/extlink&oid=52262685&loc=SL6759159-111685



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 50



-Paragraph 4



-URI http://asc.fasb.org/extlink&oid=52262685&loc=d3e5728-111685



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 810



-SubTopic 10



-Section 50



-Paragraph 3



-URI http://asc.fasb.org/extlink&oid=52262685&loc=d3e5710-111685

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