RETIREMENT AND POSTRETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2013

RETIREMENT AND POSTRETIREMENT PLANS [Abstract]

Schedule of Net Benefit Costs

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 September 30, 2013							Three Months Ended September 30, 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
Expected return on assets			(380	)			-			(363	)			-
Amortization of unrealized loss			587				12			541				75
Net periodic cost		$	497			$	84		$	484			$	204

	Nine Months Ended September 30, 2013							Nine Months Ended September 30, 2012
	BMP, Employee and Outside Director Retirement Plans				Postretirement Plan			BMP, Employee and Outside Director Retirement Plans				Postretirement Plan
Service cost		$	-			$	45		$	-			$	117
Interest cost			868				170			918				270
Expected return on assets			(1,139	)			-			(1,089	)			-
Amortization of unrealized loss			1,762				36			1,623				225
Net periodic cost		$	1,491			$	251		$	1,452			$	612