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Components of Net Periodic Benefit Cost (Tables)
9 Months Ended
Sep. 30, 2024
Retirement Benefits [Abstract]  
Schedule of Net Benefit Costs
Net periodic (income) benefit 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, 2024 and 2023, includes the following components:

 For the Three Months Ended September 30,
Pension Plan(1)
RIM PlanPost-retirement PlanSplit-Dollar Life Insurance
20242023202420232024202320242023 Affected Line Item in the Consolidated Statements of Income
(In thousands)
Service cost$1,039 $1,146 $61 $69 $54 $54 $57 $69 Compensation and employee benefits
Interest cost3,292 3,028 162 158 248 242 208 204 Other non-interest expense
Expected return on plan assets(8,231)(7,905)— — — — — — Other non-interest expense
Amortization:
Prior service cost— — — — — — 14 14 Other non-interest expense
Net loss130 398 28 14 — — — — Other non-interest expense
Net periodic (income) benefit cost$(3,770)$(3,333)$251 $241 $302 $296 $279 $287 
(1) Effective September 30, 2023, the RSI Pension Plan was merged into the Columbia Bank Pension Plan.
13.    Components of Net Periodic Benefit Cost (continued)

For the Nine Months Ended September 30,
Pension Plan(1)
RIM PlanPost-retirement PlanSplit-Dollar Life Insurance
20242023202420232024202320242023 Affected Line Item in the Consolidated Statements of Income
(In thousands)
Service cost$3,464 $3,544 $183 $207 $162 $161 $171 $208 Compensation and employee benefits
Interest cost9,492 8,609 486 474 744 727 624 613 Other non-interest expense
Expected return on plan assets(24,470)(22,865)— — — — — — Other non-interest expense
Amortization:
Prior service cost— — — — — — 42 42 Other non-interest expense
Net loss1,153 397 84 42 — — — — Other non-interest expense
Net periodic (income) benefit cost$(10,361)$(10,315)$753 $723 $906 $888 $837 $863 
(1) Effective September 30, 2023, the RSI Pension Plan was merged into the Columbia Bank Pension Plan.
Net periodic (income) benefit cost for the Pension Plan and Post-retirement Plan for the three and nine months ended September 30, 2024 and 2023, includes the following components:

 For the Three Months Ended September 30,
Pension Plan(1)
Post-retirement PlanAffected Line Item in the Consolidated Statements of Income
2024202320242023
(In thousands)
Service cost$— $— $13 $17 Compensation and employee benefits
Interest cost— 76 31 26 Other non-interest expense
Expected return on plan assets— (121)— — Other non-interest expense
Amortization:
Net (gain)— — (5)(15)Other non-interest expense
Net periodic (income) benefit cost $— $(45)$39 $28 
(1) Effective September 30, 2023, the RSI Pension Plan was merged into the Columbia Bank Pension Plan.

For the Nine Months Ended September 30,
Pension Plan (1)
Post-retirement PlanAffected Line Item in the Consolidated Statements of Income
2024202320242023
(In thousands)
Service cost$— $— $39 $51 Compensation and employee benefits
Interest cost— 229 93 80 Other non-interest expense
Expected return on plan assets— (365)— — Other non-interest expense
Amortization:
Net (gain)— — (16)(46)Other non-interest expense
Net periodic (income) benefit cost $— $(136)$116 $85 
(1) Effective September 30, 2023, the RSI Pension Plan was merged into the Columbia Bank Pension Plan.