Employee and Director Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Summary of Components of Net Periodic Post-Retirement Benefit Cost (Credit)

The following is a summary of the components of the net periodic post-retirement benefit cost (credit)(in thousands):

Years Ended December 31,	2014			2013			2012
Service cost	$	105		$	55		$	45
Interest cost		132			82			72
Amortization of net gain		(14	)		(2	)		(16)
Amortization of prior service credit		(81	)		(183	)		(203)
Net periodic post-retirement benefit cost (credit)	$	142		$	(48	)	$	(102)

Schedule of Estimated and Aggregate Benefit Payments for Next Five Years

The following table presents the estimated benefit payments for each of the next five years and in the aggregate for the next five years (in thousands):

2015	$	222
2016		191
2017		171
2018		147
2019		87
2020-2024		828

Reconciliation of Accumulated Post-Retirement Benefit Obligation, Included Employee and Director Benefit Plans Liabilities

The following is a reconciliation of the accumulated post-retirement benefit obligation, which is included in Employee and director benefit plans liabilities (in thousands):

Accumulated post-retirement benefit obligation as of December 31, 2013	$	2,853
Service cost		105
Interest cost		132
Actuarial loss		544
Benefits paid		(64	)
Accumulated post-retirement benefit obligation as of December 31, 2014	$	3,570

Summary of Change in Plan Assets

The following is a summary of the change in plan assets (in thousands):

	2014			2013			2012
Fair value of plan assets at beginning of year	$			$			$
Actual return on assets
Employer contribution		64			90			67
Benefits paid, net		(64	)		(90	)		(67)
Fair value of plan assets at end of year	$			$			$

Amounts Recognized in Accumulated Other Comprehensive Income (Loss), Net of Tax

Amounts recognized in the Accumulated Other Comprehensive Income (Loss), net of tax, were (in thousands):

For the year ended December 31,	2014			2013		2012
Net gain (loss)	$	(80	)	$	288	$	123
Prior service charge		783			837		1,718
Total accumulated other comprehensive income	$	703		$	1,125	$	1,841

Amounts Recognized in Accumulated Post-Retirement Benefit Obligation and Other Comprehensive Income (Loss)

Amounts recognized in the accumulated post-retirement benefit obligation and other comprehensive income (loss) were (in thousands):

For the year ended December 31,	2014
Unrecognized actuarial loss	$	557
Amortization of prior service cost		81
Total accumulated other comprehensive loss	$	638