RETIREMENT AND POSTRETIREMENT PLANS (Tables)

3 Months Ended

Mar. 31, 2013

RETIREMENT AND POSTRETIREMENT PLANS [Abstract]

Schedule of Net Benefit Costs [Table Text Block]

The Holding Company or the Bank maintains the Retirement Plan of The Dime Savings Bank of Williamsburgh (the "Employee Retirement Plan"), the Retirement Plan for Board Members of Dime Community Bancshares, Inc. (the "Outside Director Retirement Plan"), the BMP, and the Postretirement Welfare Plan of The Dime Savings Bank of Williamsburgh ("Postretirement Plan").  Net expenses associated with these plans were comprised of the following components:

	Three Months Ended March 31, 2013					Three Months Ended March 31, 2012
	BMP, Employee and Outside Director Retirement Plans			Postretirement Plan		BMP, Employee and Outside Director Retirement Plans			Postretirement Plan
Service cost	$	-		$	15	$‑			$	39
Interest cost		290			57		306			90
Actuarial adjustment to prior period   interest cost and amortization		-			-	‑			‑
Expected return on assets		(380	)		-		(363	)	‑
Unrecognized past service liability		-			-	‑			‑
Amortization of unrealized loss		587			12		541			75
Net periodic cost	$	497		$	84	$	484		$	204