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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
3 Months Ended
Mar. 31, 2019
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) [Abstract]  
Activity in Accumulated Other Comprehensive Income (Loss), Net of Tax
Activity in accumulated other comprehensive income (loss), net of tax, was as follows:

  
Securities
Available-for-Sale
  
Defined
Benefit Plans
  
Derivative
Asset
  
Total
Accumulated Other
Comprehensive
Loss
 
             
Balance as of January 1, 2019
 
$
(1,957
)
 
$
(6,290
)
 
$
1,747
  
$
(6,500
)
Other comprehensive income (loss) before reclassifications
  
3,129
   
252
   
(2,007
)
  
1,374
 
Amounts reclassified from accumulated other comprehensive loss
  
51
   
82
   
(239
)
  
(106
)
Net other comprehensive income during the period
  
3,180
   
334
   
(2,246
)
  
1,268
 
Balance as of March 31, 2019
 
$
1,223
  
$
(5,956
)
 
$
(499
)
 
$
(5,232
)
                 
Balance as of January 1, 2018
 
$
285
  
$
(6,633
)
 
$
2,707
  
$
(3,641
)
Reclassification for adoption of ASU 2016-01(1)
  
(153
)
  
   
   
(153
)
Adjusted balance as of January 1, 2018
  
132
   
(6,633
)
  
2,707
   
(3,794
)
Other comprehensive income (loss) before reclassifications
  
(786
)
  
(88
)
  
1,373
   
499
 
Amounts reclassified from accumulated other comprehensive loss
  
(922
)
  
192
   
(44
)
  
(774
)
Net other comprehensive income during the period
  
(1,708
)
  
104
   
1,329
   
(275
)
Reclassification of tax effects on other comprehensive income (2)
  
   
32
   
   
32
 
Balance as of March 31, 2018
 
$
(1,576
)
 
$
(6,497
)
 
$
4,036
  
$
(4,037
)

(1)
Represents the impact of adopting ASU 2016-01 allowing the reclassification of unrealized gains and losses on available-for-sale equity securities from accumulated other comprehensive income to retained earnings.
(2)
Represents the impact of adopting ASU 2018-02 allowing the reclassification of certain stranded income tax effects in accumulated other comprehensive income resulting from the Tax Cuts and Jobs Act of 2017 (the "Tax Act") from accumulated other comprehensive income to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Act (or portion thereof) is recorded. The amount of the reclassification is an adjustment for the difference between the historical corporate income tax rate (35%) and the newly enacted 21% corporate income tax rate.
Other Comprehensive Income (Loss)
The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below for the periods indicated.

  
Three Months Ended
March 31,
 
  
2019
  
2018
 
Change in holding gain (loss) on securities available-for-sale:
      
Change in net unrealized holding gain (loss) during the period
 
$
4,611
  
$
(1,188
)
Reclassification adjustment for net gains included in net gain on securities and other assets
  
76
   
(1,370
)
Net change
  
4,687
   
(2,558
)
Tax expense (benefit)
  
1,507
   
(850
)
Net change in holding gain (loss) on securities available-for-sale
  
3,180
   
(1,708
)
Change in pension and other postretirement obligations:
        
Reclassification adjustment for expense included in other expense
  
122
   
286
 
Change in the net actuarial gain or loss
  
370
   
(131
)
Net change
  
492
   
155
 
Tax expense
  
158
   
51
 
Net change in pension and other postretirement obligations
  
334
   
104
 
Change in gain (loss) on derivative assets:
        
Change in net unrealized gain (loss) during the period
  
(2,928
)
  
2,081
 
Reclassification adjustment for expense included in interest expense
  
(356
)
  
(65
)
Net change
  
(3,284
)
  
2,016
 
Tax expense (benefit)
  
(1,038
)
  
687
 
Net change in unrealized loss on derivative asset or liability
  
(2,246
)
  
1,329
 
Other comprehensive income (loss)
 
$
1,268
  
$
(275
)