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Employee Benefit Plan (Tables)
12 Months Ended
Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]  
Schedule of Net Funded Status [Table Text Block]
The following table reflects the accumulated benefit obligation and funded status of the SERP from the June 30, 2015 acquisition date through December 31, 2015.
 
 
Six Months Ended December 31, 2015
 
 
(in thousands)
Change in benefit obligation
 
 
Benefit obligation at acquisition
 
$
7,122

Service cost
 
334

Interest cost
 
202

Actuarial (gains)/losses
 
(147
)
Expected benefits paid
 
(67
)
Projected benefit obligation at end of year
 
$
7,444

Unfunded projected/accumulated benefit obligation
 
(7,444
)
Additional liability
 
$

 
 
 
Weighted average assumptions to determine benefit obligation
 
 
Discount rate
 
5.75
%
Rate of compensation increase
 
4.00
%
Schedule of Net Benefit Costs [Table Text Block]
The components of net periodic benefit cost recognized from the acquisition date through December 31, 2015 and the amounts in accumulated other comprehensive income expected to be recognized as components of net periodic benefit cost during 2016 are as follows:
 
 
2016
 
Six Months Ended December 31, 2015
 
 
(in thousands)
Components of net periodic benefit cost
 
 
 
 
Service cost
 
$
596

 
$
334

Interest cost
 
426

 
202

Amortization of prior service cost
 
96

 
60

Amortization of actuarial (gains)/losses
 
(96
)
 
(18
)
Net periodic benefit cost
 
$
1,022

 
$
578

 
 
 
 
 
Other comprehensive income (cost)
 
$

 
$
42