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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2025
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 for the three and nine months ended September 30, 2025 and 2024:

   
Three months ended September 30, 2025
  
               
Amount
              
         
Other
    
reclassified
    
Other
        
         
Comprehensive
    
from Accumulated
    
Comprehensive income-
        
   
Balance at
    
income-Before
    
Other Comprehensive
    
Three months ended
    
Balance at
  
(dollars in thousands)
  
7/1/2025
    
Reclassifications
    
Income
    
9/30/2025
    
9/30/2025
  
                               

                             
Net unrealized holding gain on securities available for sale, net of tax
  
$
(15,429
)
    
1,673
      
-
      
1,673
      
(13,756
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
    
21,266
      
-
      
-
      
-
      
21,266
  
Net change in net actuarial gain and prior service cost on pension and postretirement benefit plans, net of tax
    
(4,174
)
    
-
      
(381
)
    
(381
)
    
(4,555
)
                                         
Accumulated other comprehensive income, net of tax
  
$
1,663
      
1,673
      
(381
)
    
1,292
      
2,955
  

   
Three months ended September 30, 2024
  
               
Amount
              
         
Other
    
reclassified
    
Other Comprehensive
        
         
Comprehensive
    
from Accumulated
    
income-
        
   
Balance at
    
income-Before
    
Other Comprehensive
    
Three months ended
    
Balance at
  
(dollars in thousands)
  
7/1/2024
    
Reclassifications
    
Loss
    
9/30/2024
    
9/30/2024
  
                               

                             
Net unrealized holding gain on securities available for sale, net of tax
  
$
(24,635
)
    
7,816
      
-
      
7,816
      
(16,819
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
    
13,476
      
-
      
-
      
-
      
13,476
  
Net change in net actuarial gain and prior service cost on pension and postretirement benefit plans, net of tax
    
(3,109
)
    
-
      
(148
)
    
(148
)
    
(3,257
)
                                         
Accumulated other comprehensive loss, net of tax
  
$
(14,268
)
    
7,816
      
(148
)
    
7,668
      
(6,600
)

   
Nine months ended September 30, 2025
  
               
Amount
              
         
Other
    
reclassified
    
Other Comprehensive
        
         
Comprehensive
    
from Accumulated
    
income-
        
   
Balance at
    
income-Before
    
Other Comprehensive
    
Nine months ended
    
Balance at
  
(dollars in thousands)
  
1/1/2025
    
Reclassifications
    
Income
    
9/30/2025
    
9/30/2025
  
                               

                             
Net unrealized holding gain on securities available for sale, net of tax
  
$
(21,713
)
  
$
7,957
      
-
    
$
7,957
    
$
(13,756
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
    
21,266
      
-
      
-
      
-
      
21,266
  
Net change in net actuarial gain and prior service cost on pension and postretirement benefit plans, net of tax
    
(3,414
)
    
-
      
(1,141
)
    
(1,141
)
    
(4,555
)
                                         
Accumulated other comprehensive income, net of tax
  
$
(3,861
)
  
$
7,957
    
$
(1,141
)
  
$
6,816
    
$
2,955
  

   
Nine months ended September 30, 2024
  
               
Amount
              
         
Other
    
reclassified
    
Other Comprehensive
        
         
Comprehensive
    
from Accumulated
    
income-
        
   
Balance at
    
income-Before
    
Other Comprehensive
    
Nine months ended
    
Balance at
  
(dollars in thousands)
  
1/1/2024
    
Reclassifications
    
Loss
    
9/30/2024
    
9/30/2024
  
                               

                             
Net unrealized holding loss on securities available for sale, net of tax
  
$
(23,899
)
  
$
7,080
    
$
-
    
$
7,080
    
$
(16,819
)
Net change in overfunded position in pension and postretirement plans arising during the year, net of tax
    
13,476
      
-
      
-
      
-
      
13,476
  
Net change in net actuarial gain and prior service credit on pension and postretirement benefit plans, net of tax
    
(2,814
)
    
-
      
(443
)
    
(443
)
    
(3,257
)
                                         
Accumulated other comprehensive loss, net of tax
  
$
(13,237
)
  
$
7,080
    
$
(443
)
  
$
6,637
    
$
(6,600
)
The following represents the reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2025 and 2024:

(dollars in thousands)
  
Three months ended
    
Nine months ended
      
   
September 30,
    
September 30,
      
   
2025
    
2024
    
2025
    
2024
    
Affected Line Item in Financial Statements
Amortization of pension and postretirement benefit items:
                                    
Amortization of net actuarial gain
  
$
517
    
$
203
    
$
1,551
    
$
608
    
Salaries and employee benefits
Amortization of prior service cost
    
(2
)
    
(4
)
    
(9
)
    
(10
)
  
Salaries and employee benefits
Income tax benefit
    
(134
)
    
(51
)
    
(401
)
    
(155
)
  
Income taxes
Net of tax
    
381
      
148
      
1,141
      
443
      
                                   
Total reclassifications, net of tax
  
$
381
    
$
148
    
$
1,141
    
$
443