Defined Benefit and Other Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2013

Trustmark Capital Accumulation Plan [Member]

Defined Benefit Plan Disclosure [Line Items]

Net periodic benefit Cost

Trustmark maintains a noncontributory defined benefit pension plan (Trustmark Capital Accumulation Plan), which covers substantially all associates employed prior to 2007.  The plan provides retirement benefits that are based on the length of credited service and final average compensation, as defined in the plan and vest upon three years of service.  In an effort to control expenses, the Board voted to freeze plan benefits effective during 2009, with the exception of certain associates covered through plans obtained by acquisitions.  Associates will not earn additional benefits, except for interest as required by the IRS regulations, after the effective date.  Associates will retain their previously earned pension benefits.  As a result of the BancTrust acquisition on February 15, 2013, Trustmark acquired a qualified pension plan, which was frozen prior to the acquisition date.  The following table presents information regarding Trustmark’s net periodic benefit cost for the periods presented and includes amounts related to the acquisition of BancTrust ($ in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2013			2012			2013			2012
Net periodic benefit cost:
Service cost	$	148		$	134		$	446		$	413
Interest cost		1,252			947			3,506			2,837
Expected return on plan assets		(2,060	)		(1,438	)		(5,660	)		(4,238	)
Recognized net loss due to settlement		838			-			1,363			-
Recognized net actuarial loss		1,374			1,303			4,142			3,922
Net periodic benefit cost	$	1,552		$	946		$	3,797		$	2,934

Supplemental Retirement Plan [Member]

Defined Benefit Plan Disclosure [Line Items]

Net periodic benefit Cost

Trustmark maintains a nonqualified supplemental retirement plan covering directors who elected to defer fees, key executive officers and senior officers.  The plan provides for defined death benefits and/or retirement benefits based on a participant's covered salary.  Trustmark has acquired life insurance contracts on the participants covered under the plan, which may be used to fund future payments under the plan.  The measurement date for the plan is December 31. The following table presents information regarding the plan's net periodic benefit cost for the periods presented ($ in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2013		2012		2013		2012
Net periodic benefit cost:
Service cost	$	150	$	170	$	448	$	510
Interest cost		484		517		1,452		1,550
Amortization of prior service cost		62		63		188		188
Recognized net actuarial loss		260		215		778		645
Net periodic benefit cost	$	956	$	965	$	2,866	$	2,893