EMPLOYEE BENEFIT PLANS (Tables)

6 Months Ended

Jun. 30, 2019

Retirement Benefits [Abstract]

Employee Benefit Plan Amounts Recognized in the Consolidated Balance Sheets and Consolidated Statements of Income

As a result of the plan’s actuarial projections, which included consideration of the impact of the merger with MSFG, First Financial recorded expense as set forth in the following table. The amounts are recognized in First Financial’s Consolidated Statements of Income related to the Company's pension plan.

	Three months ended						Six months ended
	June 30,						June 30,
(Dollars in thousands)	2019			2018			2019			2018
Service cost	$	1,545		$	1,735		$	3,295		$	3,030
Interest cost	689			601			1,389			1,191
Expected return on assets	(2,409		)	(2,450		)	(4,859		)	(4,910		)
Amortization of prior service cost	(106		)	(103		)	(206		)	(206		)
Net actuarial loss	426			555			901			1,077
Net periodic benefit cost (income)	$	145		$	338		$	520		$	182