RETIREMENT PLANS (Tables)

3 Months Ended

Mar. 31, 2024

Retirement Benefits [Abstract]

Schedule of Components of Net Periodic Pension Cost

Total pension and retirement earnings for the Benefit Plan was as follows:

	Three Months Ended March 31,
($ in thousands)	2024		2023
(Cost)/earnings components:
Interest cost	$	(104)	$	(104)
Expected return on plan assets	112		105
Net amortization and deferral	(14)		(17)
Total net periodic pension cost	$	(6)	$	(16)

The pension and retirement expense for the SERP was as follows:

	Three Months Ended March 31,
($ in thousands)	2024		2023
Cost components:
Interest cost	$	(69)	$	(73)
Net amortization and other	(13)		(10)
Total net periodic pension cost	$	(82)	$	(83)