INCOME TAXES	6 Months Ended
Jun. 30, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the second quarter 2014, income tax expense was $8.0 million, resulting in an effective tax rate of 33.3%, compared with income tax expense of $6.5 million and an effective tax rate of 29.0% for the comparable period in 2013. For the first six months of 2014, income tax expense was $15.0 million, resulting in an effective tax rate of 32.6%, compared with income tax expense of $12.8 million, and an effective tax rate of 30.2% for the comparable period in 2013. The increase in the effective tax rate for the second quarter 2014 and the six months ended June 30, 2014, as compared to the same periods in 2013, was primarily the result of a favorable tax reversal related to an intercompany tax obligation associated with an unconsolidated former Irwin subsidiary and a favorable change in state tax laws in 2013, partially offset by higher tax-exempt income earned in 2014. First Financial had no FASB ASC Topic 740-10 unrecognized tax benefits recorded at June 30, 2014, and December 31, 2013. Further, the Company does not expect the total amount of unrecognized tax benefits to significantly increase within the next twelve months. First Financial regularly reviews its tax positions and establishes reserves for income tax-related uncertainties based on estimates of whether it is more likely than not that the tax uncertainty would be sustained upon challenge by the appropriate tax authorities, which would then result in additional taxes, penalties and interest due. Management determined that no reserve for income tax-related uncertainties was necessary as of June 30, 2014 and December 31, 2013. First Financial and its subsidiaries are subject to U.S. federal income tax as well as state and local income tax in several jurisdictions. Tax years prior to 2010 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2010 through 2013 remain open to examination by the federal taxing authority. First Financial is no longer subject to state and local income tax examinations for years prior to 2009. Tax years 2009 through 2013 remain open to state and local examination in various jurisdictions.

INCOME TAXES

6 Months Ended

Jun. 30, 2014

For the second quarter 2014, income tax expense was $8.0 million, resulting in an effective tax rate of 33.3%, compared with income tax expense of $6.5 million and an effective tax rate of 29.0% for the comparable period in 2013. For the first six months of 2014, income tax expense was $15.0 million, resulting in an effective tax rate of 32.6%, compared with income tax expense of $12.8 million, and an effective tax rate of 30.2% for the comparable period in 2013. The increase in the effective tax rate for the second quarter 2014 and the six months ended June 30, 2014, as compared to the same periods in 2013, was primarily the result of a favorable tax reversal related to an intercompany tax obligation associated with an unconsolidated former Irwin subsidiary and a favorable change in state tax laws in 2013, partially offset by higher tax-exempt income earned in 2014.

First Financial had no FASB ASC Topic 740-10 unrecognized tax benefits recorded at June 30, 2014, and December 31, 2013. Further, the Company does not expect the total amount of unrecognized tax benefits to significantly increase within the next twelve months.

First Financial regularly reviews its tax positions and establishes reserves for income tax-related uncertainties based on estimates of whether it is more likely than not that the tax uncertainty would be sustained upon challenge by the appropriate tax authorities, which would then result in additional taxes, penalties and interest due. Management determined that no reserve for income tax-related uncertainties was necessary as of June 30, 2014 and December 31, 2013.

First Financial and its subsidiaries are subject to U.S. federal income tax as well as state and local income tax in several jurisdictions. Tax years prior to 2010 have been closed and are no longer subject to U.S. federal income tax examinations. Tax years 2010 through 2013 remain open to examination by the federal taxing authority. First Financial is no longer subject to state and local income tax examinations for years prior to 2009. Tax years 2009 through 2013 remain open to state and local examination in various jurisdictions.