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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
 9 Months Ended
Sep. 30, 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
  
7,420
   
285
   
(7,274
)
  
431
 
Amounts reclassified from accumulated other comprehensive loss
  
46
   
371
   
(656
)
  
(239
)
Net other comprehensive income during the period
  
7,466
   
656
   
(7,930
)
  
192
 
Balance as of September 30, 2019
 
$
5,509
  
$
(5,634
)
 
$
(6,183
)
 
$
(6,308
)
 
                
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
  
(3,928
)
  
161
   
2,711
   
(1,056
)
Amounts reclassified from accumulated other comprehensive loss
  
(932
)
  
329
   
(313
)
  
(916
)
Net other comprehensive income during the period
  
(4,860
)
  
490
   
2,398
   
(1,972
)
Reclassification of tax effects on other comprehensive income (2)
  
—
   
32
   
—
   
32
 
Balance as of September 30, 2018
 
$
(4,728
)
 
$
(6,111
)
 
$
5,105
  
$
(5,734
)

(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
September 30,
  
Nine Months Ended
September 30,
 
  
2019
  
2018
  
2019
  
2018
 
Change in unrealized holding gain or loss on securities available-for-sale:
            
Change in net unrealized gain or loss during the period
 
$
2,062
  
$
(2,770
)
  
10,877
  
$
(5,637
)
Reclassification adjustment for net (gains) losses included in net gain on securities and other assets
  
(66
)
  
(4
)
  
67
   
(1,374
)
Net change
  
1,996
   
(2,774
)
  
10,944
   
(7,011
)
Tax expense (benefit)
  
600
   
(767
)
  
3,478
   
(2,151
)
Net change in unrealized holding gain or loss on securities available-for-sale
  
1,396
   
(2,007
)
  
7,466
   
(4,860
)
Change in pension and other postretirement obligations:
                
Reclassification adjustment for expense included in other expense
  
182
   
162
   
546
   
485
 
Change in the net actuarial gain or loss
  
55
   
125
   
420
   
243
 
Net change
  
237
   
287
   
966
   
728
 
Tax expense
  
76
   
94
   
310
   
238
 
Net change in pension and other postretirement obligations
  
161
   
193
   
656
   
490
 
Change in unrealized gain or loss on derivatives:
                
Change in net unrealized gain or loss during the period
  
(2,044
)
  
966
   
(10,717
)
  
3,792
 
Reclassification adjustment for expense included in interest expense
  
(279
)
  
(212
)
  
(967
)
  
(462
)
Net change
  
(2,323
)
  
754
   
(11,684
)
  
3,330
 
Tax expense (benefit)
  
(746
)
  
96
   
(3,754
)
  
932
 
Net change in unrealized gain or loss on derivatives
  
(1,577
)
  
658
   
(7,930
)
  
2,398
 
Other comprehensive income (loss)
 
$
(20
)
 
$
(1,156
)
 
$
192
  
$
(1,972
)