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Components of Net Periodic Benefit Costs
 9 Months Ended
Sep. 30, 2022
Retirement Benefits [Abstract]  
Components of Periodic Benefit Costs Components of Net Periodic Benefit Cost
    Pension Plan, Retirement Income Maintenance Plan (the "RIM Plan") Post-retirement Plan, and Split-Dollar Life Insurance Plans

    The Company maintains a single employer, tax-qualified defined benefit pension plan (the "Pension Plan") which covers full-time employees that satisfy the Pension Plan's eligibility requirements. The benefits are based on years of service and the employee's average compensation for the highest five consecutive years of employment. Effective October 1, 2018, newly hired employees are not eligible to participate in the Pension Plan as the Pension Plan has been closed to new employees as of that date.
    
    The Company also maintains a Retirement Income Maintenance Plan (the "RIM Plan") which is a non-qualified defined benefit plan which provides benefits to all employees of the Company if their benefits under the Pension Plan are limited by Internal Revenue Code Sections 415 and 401(a)(17).    

    In addition, the Company provides certain health care and life insurance benefits to eligible retired employees under a Post-retirement Plan. The Company accrues the cost of retiree health care and other benefits during the employee's period of active service. Effective January 1, 2019, the Post-retirement Plan has been closed to new hires. The Company also provides life insurance benefits to eligible employees under an endorsement split-dollar life insurance program.

Through the acquisition of the RSI Entities, the Company acquired a funded pension plan, a non-funded post-retirement plan, and a split-dollar life insurance plan which are included in the tables below, based on benefit valuations as of the acquisition date.
13.    Components of Net Periodic Benefit Cost (continued)

Net periodic benefit (income) cost for the Pension Plan, RIM Plan, Post-retirement Plan and Split-Dollar Life Insurance plan benefits for the three and nine months ended September 30, 2022 and 2021, includes the following components:

 For the Three Months Ended September 30,
Pension PlanRIM PlanPost-retirement PlanSplit-Dollar Life Insurance
20222021202220212022202120222021 Affected Line Item in the Consolidated Statements of Income
(In thousands)
Service cost$1,267 $1,872 $93 $100 $122 $130 $130 $141 Compensation and employee benefits
Interest cost2,799 1,902 97 86 185 141 158 125 Other non-interest expense
Expected return on plan assets(7,183)(6,661)— — — — — — Other non-interest expense
Amortization:
Prior service cost— — — — — — 14 14 Other non-interest expense
Net loss660 — 111 166 78 153 151 191 Other non-interest expense
Net periodic (income) benefit cost$(2,457)$(2,887)$301 $352 $385 $424 $453 $471 

For the Nine Months Ended September 30,
Pension PlanRIM PlanPost-retirement PlanSplit-Dollar Life Insurance
20222021202220212022202120222021 Affected Line Item in the Consolidated Statements of Income
(In thousands)
Service cost$5,199 $6,172 $279 $300 $319 $390 $383 $423 Compensation and employee benefits
Interest cost6,911 5,414 291 258 508 423 453 375 Other non-interest expense
Expected return on plan assets(22,375)(19,297)— — — — — — Other non-interest expense
Amortization:
Prior service cost— — — — — — 42 42 Other non-interest expense
Net loss660 2,000 333 498 234 459 453 573 Other non-interest expense
Net periodic (income) benefit cost$(9,605)$(5,711)$903 $1,056 $1,061 $1,272 $1,331 $1,413 

For the three and nine months ended September 30, 2022, Columbia Bank made a $10.0 million contribution to the Pension Plan. The net periodic (income) cost for pension benefits, other post-retirement and split-dollar life insurance benefits for the three and nine months ended September 30, 2022, was calculated using the most recent available benefit valuations.
13.    Components of Net Periodic Benefit Cost (continued)

Through the acquisition of the Roselle Entities, the Company acquired a non-contributory defined benefit supplemental executive retirement plan with the only participant being a former president of Roselle Bank. For the three and nine months ended September 30, 2022 and 2021, the Company recorded a net periodic benefit cost of $3,000 and $9,000, and $2,000 and $6,000 respectively, in connection with this plan.

Freehold Bank has a non-contributory defined benefit supplemental executive plan with the only participant being the former president of Freehold Bank. For the three and nine months ended September 30, 2022, the Company recorded a net periodic benefit cost of $2,000 and $6,000, respectively, in connection with this plan.

In addition, through the acquisition of the RSI Entities, the Company acquired a non-contributory defined benefit supplemental executive retirement plan with the only participant being a former president of RSI Bank. For the three and nine months ended September 30, 2022, the Company recorded a net periodic benefit cost of $16,000 and $27,000, respectively, in connection with this plan.