Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2022

Deferred Compensation Arrangement with Individual, Share-Based Payments [Line Items]

Components of Company Plan Benefit Expense

The following table summarizes key information related to the Company’s defined benefit pension plans. The table illustrates the reconciliation of the beginning and ending balances of the benefit obligation showing the effects during the periods presented attributable to service cost, interest cost, plan amendments, termination benefits, actuarial gains and losses. The assumptions used in the Company’s calculation of accrued pension costs are based on market information and the Company’s historical rates for employment compensation and discount rates. The vested benefit obligation is determined as the actuarial present value of the vested benefits to which the employee is currently entitled to but based on the employee's expected date of separation or retirement.

	December 31, 2022			December 31, 2021
Accumulated Benefit Obligation, End of Year	$	21,612		$	25,417
Change in Projected Benefit Obligation
Projected Benefit Obligation, Beginning of Year	$	31,830		$	33,530
Service Cost		1,118			1,404
Interest Cost		962			1,274
Actuarial Gain		(6,710	)		(3,505	)
Benefits Paid		(993	)		(873	)
Projected Benefit Obligation, End of Year	$	26,207		$	31,830
Change in Plan Assets
Plan Assets at Fair Value, Beginning of Year	$	—		$	—
Company Contributions		993			873
Benefits Paid		(993	)		(873	)
Plan Assets at Fair Value, End of Year	$	—		$	—
Unfunded Status of the Plan	$	(26,207	)	$	(31,830	)
Amounts Recognized in Accumulated Other Comprehensive Income
Net Loss		(511	)		6,631
Total Pension Cost	$	(511	)	$	6,631

Components of Net Periodic Benefit Cost

	2022			2021
Components of Net Periodic Benefit Cost
Service Cost	$	1,118		$	1,404
Interest Cost		962			1,274
Amortization of:
Net Loss		431			788
Net Periodic Pension Cost	$	2,511		$	3,466
Weighted Average Assumptions for Expense
Discount Rate		5.20	%		3.05	%
Expected Return on Plan Assets	N/A			N/A
Rate of Compensation Increase		4.40	%		4.40	%

Benefit Payments Representing the Company's Obligations to Fomer CEO and Employees

The benefit payments reflected in the table below represent the Company’s obligations to employees that are eligible for retirement or have already retired and are receiving deferred compensation benefits:

Fiscal Year	Pension Benefits
	(In thousands)
2023	$	996
2024		987
2025		1,060
2026		1,424
2027		1,580
Thereafter		20,160
	$	26,207

George C. Zoley

Deferred Compensation Arrangement with Individual, Share-Based Payments [Line Items]

Benefit Payments Representing the Company's Obligations to Fomer CEO and Employees

The following table presents the balance due to the Executive Chairman at the end of each the next five years under the Amended and Restated Executive Retirement Agreement provided that the Executive Chairman is still providing services to the Company under his Executive Chairman Employment Agreement:

Fiscal Year	Retirement Obligation
	(In thousands)
12/31/2023	$	9,557
12/31/2024	$	12,617
12/31/2025	$	16,336
12/31/2026	$	20,856
12/31/2027	$	26,351