Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of Changes in Benefit Obligation and Plan Assets

The following table summarizes changes in the benefit obligation and plan assets for (i) the supplemental executive retirement plan and (ii) the other postretirement benefit plan as of December 31, 2013 and 2012:

	SERP						Other Postretirement Benefits
	2013			2012			2013			2012
Benefit obligations:
Beginning of year	$	10,346		$	8,868		$	3,536		$	3,187
Service cost	326			269			42			70
Interest cost	377			408			173			148
Actuarial (gain) loss	(579		)	1,334			(538		)	275
Benefits paid	(543		)	(533		)	(119		)	(144		)
End of year	9,927			10,346			3,094			3,536
Fair value of plan assets:
Beginning of year	—			—			—			—
Employer contributions	543			533			119			144
Benefits paid	(543		)	(533		)	(119		)	(144		)
End of year	—			—			—			—
Funded status at end of year, included in other liabilities	$	9,927		$	10,346		$	3,094		$	3,536
Amounts recognized in AOCI, net of tax:
Net actuarial loss	$	1,539		$	2,061		$	458		$	639
Prior service cost (credit)	29			41			(185		)	—
Total	$	1,568		$	2,102		$	273		$	639

Schedule of Net Period Benefit Cost and Other Amounts Recognized in Other Comprehensive Income

The components of net period benefit cost and other amounts recognized in OCI, before taxes, were as follows:

	SERP									Other Postretirement Benefits
	2013			2012			2011			2013			2012			2011
Net period benefit cost:
Service cost	$	326		$	269		$	232		$	42		$	70		$	65
Interest cost	377			408			431			173			148			150
Recognized net actuarial loss	224			114			67			48			31			5
Amortization of prior service cost (credit)	19			19			19			(23		)	—			—
Net period benefit cost	946			810			749			240			249			220
Changes in funded status recognized in OCI, before taxes:
Net actuarial (gain) loss	(579		)	1,334			615			(538		)	275			417
Reclassifications to net period benefit cost:
Amortization of net unrecognized actuarial loss	(224		)	(114		)	(67		)	(48		)	(31		)	(5		)
Amortization of prior service (cost) credit	(19		)	(19		)	(19		)	23			—			—
Total recognized in OCI, before taxes	(822		)	1,201			529			(563		)	244			412
Total recognized in net period benefit cost and OCI, before taxes	$	124		$	2,011		$	1,278		$	(323	)	$	493		$	632

Schedule of Assumptions Used in Determining Benefit Obligations and Net Period Benefit Costs

The following assumptions were used in determining benefit obligations and net period benefit costs:

	SERP						Other Postretirement Benefits
	2013		2012		2011		2013		2012		2011
Weighted-average assumptions as of end of year:
Discount rate for benefit obligation	4.75	%	3.75	%	4.75	%	5.02	%	4.05	%	4.75	%
Discount rate for net period benefit cost	3.75	%	4.75	%	5.50	%	4.05	%	4.75	%	5.45	%
Rate of compensation increase	4.50	%	4.50	%	4.50	%	—		—		—
Health care cost trend rate assumed for future years	—		—		—		7.00	%	7.00	%	7.00	%

Schedule of Estimated Future Benefit Payments

In 2014, the expected contribution is $594,000 for the SERP and $145,000 for the other postretirement benefit plan. The expected benefit payments for the next ten years are presented in the following table:

	SERP		Other Postretirement Benefits
2014	$	594	$	145
2015	480		140
2016	487		137
2017	471		134
2018	471		130
2019-2023	3,021		775