Defined Benefit Pension Plans (Tables)

9 Months Ended

Sep. 30, 2019

Defined Benefit Plan [Abstract]

Components of Net Periodic Benefit Cost

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						Nine Months						Three Months				Nine Months
Periods ended September 30,	2019			2018			2019			2018			2019		2018		2019		2018
Net Periodic Benefit Cost:
Service cost (1)		$510			$561			$1,528			$1,683			$31		$27		$94		$81
Interest cost (2)	741			679			2,225			2,036			140		119		422		356
Expected return on plan assets (2)	(1,124		)	(1,318		)	(3,371		)	(3,954		)	—		—		—		—
Amortization of prior service credit (2)	(4		)	(6		)	(12		)	(17		)	—		—		—		—
Recognized net actuarial loss (2)	198			374			594			1,122			104		103		307		308
Net periodic benefit cost		$321			$290			$964			$870			$275		$249		$823		$745

(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 nine months ended September 30,	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