RETIREMENT PLANS (Tables)

9 Months Ended

Sep. 30, 2024

Retirement Benefits [Abstract]

Schedule of Components of Net Periodic Pension Cost

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

	Nine Months Ended September 30,
($ in thousands)	2024		2023
(Cost)/earnings components:
Interest cost	$	(312)	$	(312)
Expected return on plan assets	336		315
Net amortization and deferral	(42)		(51)
Total net periodic pension cost	$	(18)	$	(48)

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

	Nine Months Ended September 30,
($ in thousands)	2024		2023
Cost components:
Interest cost	$	(207)	$	(219)
Net amortization and other	(39)		(30)
Total net periodic pension cost	$	(246)	$	(249)