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Accumulated Other Comprehensive Income (Loss)
 3 Months Ended
Mar. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Abstract]  
Accumulated Other Comprehensive Income (Loss)
(7) Accumulated Other Comprehensive Income (Loss)

 The following is a summary of the accumulated other comprehensive (loss) income balances, net of tax:

  
Three months ended 3/31/2019
 
(dollars in thousands)
 
Balance at
12/31/2018
  
Other
Comprehensive
Income (loss)-
Before
Reclassifications
  
Amount
reclassified
from Accumulated
Other Comprehensive
Income
  
Other
Comprehensive
Income (loss)-
Three months ended
3/31/2019
  
Balance at
3/31/2019
 
                
Net unrealized holding loss on securities available for sale, net of tax
 
$
(10,416
)
  
3,396
   
-
   
3,396
   
(7,020
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
  
423
   
-
   
-
   
-
   
423
 
Net change in net actuarial loss and prior service credit on pension and postretirement benefit plans, net of tax
  
(316
)
  
-
   
(98
)
  
(98
)
  
(414
)
                     
Accumulated other comprehensive loss, net of tax
 
$
(10,309
)
  
3,396
   
(98
)
  
3,298
   
(7,011
)

  
Three months ended 3/31/2018
 
(dollars in thousands)
 
Balance at
12/31/2017
  
Other
Comprehensive
Income (loss)-
Before
Reclassifications
  
Amount
reclassified
from Accumulated
Other Comprehensive
Income
  
Other
Comprehensive
Income (loss)-
Three months ended
3/31/2018
  
Balance at
3/31/2018
 
                
Net unrealized holding (gain) loss on securities available for sale, net of tax
 
$
(5,030
)
  
(5,302
)
  
-
   
(5,302
)
  
(10,332
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
  
3,054
   
-
   
-
   
-
   
3,054
 
Net change in net actuarial (gain) loss and prior service cost on pension and postretirement benefit plans, net of tax
  
170
   
-
   
(36
)
  
(36
)
  
134
 
Tax Cuts and Jobs Act of 2017, Reclassification from AOCI to Retained Earnings, Tax Effect
  
-
   
-
   
(1,346
)
  
-
   
(1,346
)
                     
Accumulated other comprehensive income (loss), net of tax
 
$
(1,806
)
  
(5,302
)
  
(1,382
)
  
(5,338
)
  
(8,490
)

The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2019 and 2018:

  
Three months ended
  
  
March 31,
  
(dollars in thousands)
 
2019
  
2018
 
Affected Line Item in Financial Statements
           
Amortization of pension and postretirement benefit items:
         
Amortization of net actuarial gain (loss)
 
$
48
   
(72
)
Salaries and employee benefits
Amortization of prior service cost
  
85
   
23
 
Salaries and employee benefits
Income tax benefit
  
(35
)
  
13
 
Income taxes
Net of tax
  
98
   
(36
)
 
             
Total reclassifications, net of tax
 
$
98
   
(36
)