OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

9 Months Ended

Sep. 30, 2014

Other Comprehensive Income (Loss) [Abstract]

Reclassification Out Of Accumulated Other Comprehensive Income

The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below.  Reclassification adjustments related to securities available-for-sale are included in the line entitled net gain on securities in the accompanying consolidated statements of income.

	Pre-tax Amount			Tax Expense (Benefit)			After tax Amount
Three Months Ended September 30, 2014
Securities held-to maturity and transferred securities:
Change in non-credit component of OTTI	$	8		$	4		$	4
Change in unrealized loss on securities transferred to held to maturity		12			5			7
Total securities held-to-maturity and transferred securities		20			9			11
Securities available-for-sale:
Change in net unrealized gain during the period		(54	)		(24	)		(30	)
Total securities available-for-sale		(54	)		(24	)		(30	)
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		261			117			144
Total defined benefit plans		261			117			144
Total other comprehensive income (loss)	$	227		$	102		$	125
Three Months Ended September 30, 2013
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	8		$	4		$	4
Change in unrealized loss on securities transferred to held to maturity		18			8			10
Total securities held-to-maturity and transferred securities		26			12			14
Securities available-for-sale:
Change in net unrealized gain during the period		164			74			90
Total securities available-for-sale		164			74			90
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		-			-			-
Total defined benefit plans		-			-			-
Total other comprehensive income (loss)	$	190		$	86		$	104

	Pre-tax Amount			Tax Expense (Benefit)			After tax Amount
Nine Months Ended September 30, 2014
Securities held-to-maturity and transferred securities
Change in non-credit component of OTTI	$	24		$	13		$	11
Change in unrealized loss on securities transferred to held to maturity		50			21			29
Total securities held-to-maturity and transferred securities		74			34			40
Securities available-for-sale
Change in net unrealized gain during the period		5			2			3
Total securities available-for-sale		5			2			3
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		783			351			432
Total defined benefit plans		783			351			432
Total other comprehensive income (loss)	$	862		$	387		$	475
Nine Months Ended September 30, 2013
Securities held-to-maturity and transferred securities:
Change in non-credit component of OTTI	$	25		$	13		$	12
Change in unrealized loss on securities transferred to held to maturity		130			58			72
Total securities held-to-maturity and transferred securities		155			71			84
Securities available-for-sale:
Reclassification adjustment for net gains included in net gain (loss) on securities		(110	)		(50	)		(60	)
Change in net unrealized gain during the period		281			125			156
Total securities available-for-sale		171			75			96
Defined benefit plans:
Reclassification adjustment for expense included in salaries and employee benefits expense		-			-			-
Total defined benefit plans		-			-			-
Total other comprehensive income (loss)	$	326		$	146		$	180

Schedule of Accumulated Other Comprehensive Income (Loss)

Activity in accumulated other comprehensive gain (loss), net of tax, was as follows:

	Securities Held-to-Maturity and Transferred Securities			Securities Available-for-Sale			Defined Benefit Plans			Total Accumulated Other Comprehensive Gain (Loss)
Balance as of January 1, 2014	$	(878	)	$	1,319		$	(5,200	)	$	(4,759	)
Other comprehensive income before reclassifications		41			2			-			43
Amounts reclassified from accumulated other comprehensive loss		-			-			432			432
Net other comprehensive income during the period		41			2			432			475
Balance as of September 30, 2014	$	(837	)	$	1,321		$	(4,768	)	$	(4,284	)
Balance as of January 1, 2013	$	(1,043	)		1,178		$	(9,775	)	$	(9,640	)
Other comprehensive income before reclassifications		84			156			-			240
Amounts reclassified from accumulated other comprehensive loss		-			(60	)		-			(60	)
Net other comprehensive income during the period		84			96			0			180
Balance as of September 30, 2013	$	(959	)	$	1,274		$	(9,775	)	$	(9,460	)