Employee Benefits And Deferred Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2016




	12/31/2016		12/31/2015
Change in benefit obligation:		(in thousands)
Benefit obligation at the beginning of the year	$	5,384	$	5,437
Service cost		-		-
Interest cost		221		205
Assumption change		97		(61)
Actuarial (gain) loss		11		(4)
Benefits paid		(189)		(193)
Benefit obligation at the end of the year		5,524		5,384

Change in plan assets:
Fair value of plan assets at the beginning of year		4,067		4,201
Actual return on plan assets		248		(106)
Employer contributions		140		165
Benefits paid		(189)		(193)
Fair value of plan assets at the end of year		4,266		4,067

Funded status	$	(1,258)	$	(1,317)

Amount recognized in the Consolidated Balance Sheets consist of:
Accrued benefit liabilities	$	(1,258)	$	(1,317)

Amount recognized in the Accumulated Other Comprehensive Loss consists of:
Net actuarial loss	$	2,429	$	2,390
Prior service cost		-		-
Net amount recognized in equity - pre-tax	$	2,429	$	2,390

Net amount recognized on Consolidated Balance Sheets in Other Liabilities	$	1,171	$	1,073

Accumulated benefit obligation at year end	$	5,524	$	5,384




	2016		2015		2014
Discount rate for projected benefit obligation	3.95	%	4.17	%	3.83	%
Discount rate for net periodic pension cost	4.17	%	3.83	%	4.78	%
Rate of increase in compensation levels	-	%	-	%	-	%
Expected long-term rate of return of plan assets	6.50	%	7.50	%	7.50	%




		2016		2015		2014
		(in thousands)
Service cost	$	-	$	-	$	-
Interest cost		221		205		206
Expected return on plan assets		(263)		(308)		(307)
Net amortization and deferral		85		71		22
Net periodic benefit cost	$	43	$	(32)	$	(79)




	12/31/2016		12/31/2015
Change in benefit obligation:		(in thousands)
Benefit obligation at the beginning of the year	$	4,349	$	4,555
Service cost		188		194
Interest cost		144		146
Actuarial (gain) loss		(234)		(354)
Benefits paid		(192)		(192)
Benefit obligation at the end of the year		4,255		4,349

Change in plan assets:
Fair value of plan assets at the beginning of year		-		-
Actual return on plan assets		-		-
Employer contributions		192		192
Benefits paid		(192)		(192)
Fair value of plan assets at the end of year		-		-

Funded status	$	(4,255)	$	(4,349)

Amount recognized in the Consolidated Balance Sheets consist of:
Accrued benefit liabilities	$	(4,255)	$	(4,349)

Amount recognized in the Accumulated Other Comprehensive Loss consists of:
Net actuarial loss	$	747	$	1,117
Prior service cost		187		218
Net amount recognized in equity - pre-tax	$	934	$	1,335

Net amount recognized on Consolidated Balance Sheets in Other Liabilities	$	(3,321)	$	(3,014)

Accumulated benefit obligation at year end	$	3,902	$	3,876



	2016		2015		2014
Discount rate for projected benefit obligation	3.30	%	3.38	%	3.30	%
Discount rate for net periodic pension cost	3.38	%	3.30	%	4.15	%
Salary scale	3.00	%	3.50	%	3.50	%



	2016		2015		2014
	(in thousands)
Service cost	$	188	$	194	$	168
Interest cost		144		146		159
Net amortization and deferral		167		161		115
Net periodic benefit cost	$	499	$	501	$	442