Defined Benefit Pension Plans (Tables)

3 Months Ended

Mar. 31, 2019

The following table presents components of net periodic benefit cost and other amounts recognized in other comprehensive income (loss), on a pre-tax basis:



(Dollars in thousands)	Qualified Pension Plan						Non-Qualified Retirement Plans
Three months ended March 31,	2019			2018			2019		2018
Net Periodic Benefit Cost:
Service cost (1)		$509			$561			$31		$27
Interest cost (2)	742			679			141		119
Expected return on plan assets (2)	(1,124		)	(1,318		)	—		—
Amortization of prior service credit (2)	(4		)	(6		)	—		—
Recognized net actuarial loss (2)	198			374			102		102
Net periodic benefit cost		$321			$290			$274		$248


(1)	Included in salaries and employee benefits expense in the Unaudited Consolidated Statements of Income.


(2)	Included in other expenses in the Unaudited Consolidated Statements of Income.

Schedule of Assumptions Used for Net Periodic Benefit Cost

The following table presents the measurement date and weighted-average assumptions used to determine net periodic benefit cost:



	Qualified Pension Plan		Non-Qualified Retirement Plans
For the three months ended March 31,	2019	2018	2019	2018
Measurement date	Dec 31, 2018	Dec 31, 2017	Dec 31, 2018	Dec 31, 2017
Equivalent single discount rate for benefit obligations	4.38%	3.69%	4.28%	3.58%
Equivalent single discount rate for service cost	4.44	3.76	4.48	3.79
Equivalent single discount rate for interest cost	4.12	3.42	3.98	3.22
Expected long-term return on plan assets	5.75	6.75	N/A	N/A
Rate of compensation increase	3.75	3.75	3.75	3.75