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Accumulated Other Comprehensive Income (Loss)
 3 Months Ended
Mar. 31, 2022
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 income (loss) balances, net of tax:

 
  
Three months ended March 31, 2022
  
(dollars in thousands)
  
Balance at
12/31/2021
    
Other
Comprehensive
Income (loss)-
Before
Reclassifications
    
Amount
reclassified
from Accumulated
Other Comprehensive
Income
    
Other
Comprehensive
Income (loss)-
Three months ended
3/31/2022
    
Balance at
3/31/2022
  
 
                              
Net unrealized holding loss on securities available for sale, net of tax
  
$
(26
)
    
(14,251
)
    
-
      
(14,251
)
    
(14,277
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
    
13,706
      
-
      
-
      
-
      
13,706
  
Net change in net actuarial loss and prior service credit on pension and postretirement benefit plans, net of tax
    
(1,533
)
    
-
      
(265
)
    
(265
)
    
(1,798
)
 
                                        
Accumulated other comprehensive (loss) income, net of tax
  
$
12,147
      
(14,251
)
    
(265
)
    
(14,516
)
    
(2,369
)

 
Three months ended March 31, 2021
  
(dollars in thousands)
  
Balance at
12/31/2020
    
Other
Comprehensive
Income (loss)-
Before
Reclassifications
    
Amount
reclassified
from Accumulated
Other Comprehensive
Income
    
Other
Comprehensive
Income (loss)-
Three months ended
3/31/2021
    
Balance at
3/31/2021
  
                               
Net unrealized holding loss on securities available for sale, net of tax
  
$
7,186
      
(4,461
)
    
-
      
(4,461
)
    
2,725
  
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
    
6,084
      
-
      
-
      
-
      
6,084
  
Net change in net actuarial (gain) loss and prior service credit on pension and postretirement benefit plans, net of tax
    
(1,334
)
    
-
      
(207
)
    
(207
)
    
(1,541
)
                                         
Accumulated other comprehensive income (loss), net of tax
  
$
11,936
      
(4,461
)
    
(207
)
    
(4,668
)
    
7,268
  

The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three months ended March 31, 2022 and 2021:

(dollars in thousands)  
Three months ended
March 31,
    
   
2022
    
2021
  
Affected Line Item in Financial Statements
Amortization of pension and postretirement benefit items:
                
Amortization of net actuarial gain
  
$
78
      
228
  
Salaries and employee benefits
Amortization of prior service (cost) credit
    
280
   
52
  
Salaries and employee benefits
Income tax benefit
    
(93
)
    
(73
)
Income taxes
Net of tax
    
265
      
207
  
                 
Total reclassifications, net of tax
  
$
265
      
207