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Investment in Limited Partnership
12 Months Ended
Dec. 31, 2012
Investment in Limited Partnership [Abstract]  
Investment in Limited Partnership
5.       Investment in Limited Partnership

The Bank owns limited interests in private limited partnerships that acquire affordable housing properties in California that generate Low Income Housing Tax Credits under Section 42 of the Internal Revenue Code of 1986, as amended. The Bank's limited partnership investment is accounted for under the equity method. The Bank's noninterest expense associated with the utilization and expiration of these tax credits for the years ended December 31, 2012 and 2011 was $39,000 and $418,000, respectively. These limited partnership investments are expected to generate tax credits of approximately $1.8 million over the life of the investment. The tax credits expire between 2013 and 2014. Tax credits available for income tax purposes for the years ended December 31, 2012 and 2011 totaled $87,000 and $260,000, respectively.

The Bank owns a 9.14% interest in a limited partnership which provides private capital for small to mid-sized businesses used to finance later stage growth, strategic acquisitions, ownership transitions, and recapitalizations, or mezzanine capital.  The Company also owns a 36% interest in a commerical real estate partnership.  At December 31, 2012, the total investment in these parternships was $383,000 and $3.0 milllion, respectively.