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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 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 (loss) income balances, net of tax:

 
  
Three months ended September 30, 2022
  
                 Amount              
           Other      reclassified      Other        
           Comprehensive      from Accumulated      Comprehensive loss-        
    Balance at      loss-Before      Other Comprehensive      Three months ended      Balance at  
(dollars in thousands)
  
7/1/2022
    
Reclassifications
    
Income
    
9/30/2022
    
9/30/2022
  
 
                              
Net unrealized holding loss on securities available for sale, net of tax
  
$
(21,106
)
    
(15,522
)
    
-
      
(15,522
)
    
(36,628
)
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 gain and prior service credit on pension and postretirement benefit plans, net of tax
    
(2,022
)
    
-
      
(265
)
    
(265
)
    
(2,287
)
                                         
Accumulated other comprehensive loss, net of tax
  
$
(9,422
)
    
(15,522
)
    
(265
)
    
(15,787
)
    
(25,209
)

 
Three months ended September 30, 2021
  
                 Amount              
           Other      reclassified      Other        
           Comprehensive      from Accumulated     Comprehensive loss-        
    Balance at      loss-Before      Other Comprehensive      Three months ended      Balance at  
(dollars in thousands)
  
7/1/2021
    
Reclassifications
    
Income
    
9/30/2021
    
9/30/2021
  
                               
Net unrealized holding gain on securities available for sale, net of tax
  
$
3,347
      
(566
)
    
-
      
(566
)
    
2,781
  
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 and prior service cost on pension and postretirement benefit plans, net of tax
    
(1,591
)
    
-
      
30
   
30
   
(1,561
)
                                         
Accumulated other comprehensive income, net of tax
  
$
7,840
      
(566
)
    
30
   
(536
)
    
7,304
  

 
  
Nine months ended September 30, 2022
 
                Amount               
           Other     reclassified      Other        
          Comprehensive     from Accumulated     Comprehensive loss-        
    Balance at      loss-Before     Other Comprehensive
     Nine months ended      Balance at  
(dollars in thousands)
  
1/1/2022
    
Reclassifications
    
Income
    
9/30/2022
    
9/30/2022
  
 
                              
Net unrealized holding loss on securities available for sale, net of tax
  
$
(26
)
    
(36,602
)
    
-
      
(36,602
)
    
(36,628
)
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 gain and prior service credit on pension and postretirement benefit plans, net of tax
    
(1,533
)
    
-
      
(754
)
    
(754
)
    
(2,287
)
                                         
Accumulated other comprehensive income (loss), net of tax
  
$
12,147
      
(36,602
)
    
(754
)
    
(37,356
)
    
(25,209
)

 
Nine months ended September 30, 2021
  
                 Amount              
           Other      reclassified      Other        
           Comprehensive      from Accumulated      Comprehensive loss-        
    Balance at     loss-Before      Other Comprehensive      Nine months ended      Balance at  
(dollars in thousands)
  
1/1/2021
    
Reclassifications
    
Income
    
9/30/2021
    
9/30/2021
  
                               
Net unrealized holding gain on securities available for sale, net of tax
  
$
7,186
      
(4,405
)
    
-
      
(4,405
)
    
2,781
  
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 and prior service credit on pension and postretirement benefit plans, net of tax
    
(1,334
)
    
-
      
(227
)
    
(227
)
    
(1,561
)
                                         
Accumulated other comprehensive income (loss), net of tax
  
$
11,936
      
(4,405
)
    
(227
)
    
(4,632
)
    
7,304
  

The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2022 and 2021:

(dollars in thousands)
  
Three months ended
    
Nine months ended
    
   
September 30,
    
September 30,
    
   
2022
    
2021
    
2022
    
2021
   Affected Line Item in Financial Statements
Amortization of pension and postretirement benefit items:
                          
Amortization of net actuarial gain
  
$
280
      
137
    
$
784
      
534
   Salaries and employee benefits
Amortization of prior service credit (cost)
    
78
      
(177
)
    
235
      
(227
)
 Salaries and employee benefits
Income tax (benefit) expense
    
(93
)
    
10
      
(265
)
    
(80
)
 Income taxes
Net of tax
    
265
      
(30
)
    
754
      
227
    
                                   
Total reclassifications, net of tax
  
$
265
      
(30
)
  
$
754
      
227