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Benefit Plans (Tables)
9 Months Ended
Sep. 30, 2024
Supplemental Retirement Plan  
Benefit plans  
Schedule of components of net periodic benefit cost

Three Months Ended

Nine Months Ended

    

September 30, 

September 30, 

    

2024

    

2023

    

2024

    

2023

 

(Dollars in thousands)

Components of net periodic benefit cost:

Service cost

$

52

$

48

$

154

$

144

Interest cost

 

318

 

324

 

954

 

972

Amortization of net actuarial loss

 

26

 

13

 

78

 

39

Net periodic benefit cost

$

396

$

385

$

1,186

$

1,155

Amount recognized in other comprehensive income (loss)

$

18

$

9

$

54

$

27

Split-Dollar Life Insurance Benefit Plan  
Benefit plans  
Schedule of change in projected benefit obligation

    

September 30, 

    

December 31, 

 

2024

    

2023

(Dollars in thousands)

 

Change in projected benefit obligation:

Projected benefit obligation at beginning of year

$

6,951

$

7,060

Interest cost

 

259

 

365

Actuarial loss

 

 

(474)

Projected benefit obligation at end of period

$

7,210

$

6,951

Schedule of amounts recognized in accumulated other comprehensive loss

    

September 30, 

    

December 31,

 

2024

    

2023

(Dollars in thousands)

 

Net actuarial loss

$

(2,332)

$

(2,108)

Prior transition obligation

 

(633)

 

(701)

Accumulated other comprehensive income (loss)

$

(2,965)

$

(2,809)

Schedule of components of net periodic benefit cost

Three Months Ended

Nine Months Ended

September 30, 

September 30, 

    

2024

    

2023

    

2024

    

2023

(Dollars in thousands)

Amortization of prior transition obligation

and actuarial losses

$

(53)

$

(48)

$

(157)

$

(143)

Interest cost

 

87

 

92

 

259

 

274

Net periodic benefit cost

$

34

$

44

$

102

$

131

Amount recognized in other comprehensive income (loss)

$

(53)

$

(48)

$

(157)

$

(143)