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Note 8 - Employee Benefit Plans - Defined Benefit Plan Activity (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Fair value of plan assets at beginning of year $ 36,187  
Fair value of plan assets at end of year 29,746 $ 36,187
Pension Plan [Member]    
Projected benefit obligation at beginning of year 35,312 34,852
Service cost (1) [1] 1,297 1,445
Interest cost [2] 817 736
Actuarial gain (2) [3] (11,566) (786)
Benefits paid (2,732) (935)
Projected benefit obligation at end of year 23,128 35,312
Fair value of plan assets at beginning of year 36,187 32,415
Actual return on plan assets (3,709) 4,707
Benefits paid (2,732) (935)
Fair value of plan assets at end of year 29,746 36,187
Funded status at the end of the year 6,618 875
Deferred tax liabilities (1,390) (184)
Other assets 6,618 875
Total amounts recognized in the Consolidated Balance Sheet 5,228 691
Net loss (2,968) (8,749)
Deferred tax asset 623 1,837
Amount recognized (2,345) (6,912)
Benefit obligation (23,128) (35,312)
Fair value of assets 29,746 36,187
Unrecognized net actuarial loss 2,968 8,749
Deferred tax liability (2,013) (2,021)
Prepaid benefit cost included in other assets 7,573 7,603
Expected return on plan assets [2] (2,517) (2,220)
Amortization of prior service cost [2] 0 (11)
Recognized net actuarial loss [2] 441 833
Net periodic benefit cost 38 783
Net gain (5,781) (4,106)
Amortization of prior service cost 0 11
Deferred income tax expense 1,214 860
Total recognized (4,567) (3,235)
Total recognized in net periodic benefit cost and other comprehensive loss $ (5,743) $ (3,312)
Discount rate used for net periodic pension cost 2.50% 2.25%
Discount rate used for disclosure 5.00% 2.50%
Expected return on plan assets 7.50% 7.50%
Rate of compensation increase 3.00% 3.00%
[1] Cost is included in Salaries and Employee Benefits expense.
[2] Cost is included in other operating expense on the Consolidated Statements of Income.
[3] Actuarial (gain) loss in 2022 is composed of loss due to demographic changes of $66 and gain due to change in discount rate of ($11,632). Actuarial (gain) loss in 2021 is composed of loss due to demographic changes of $764, loss due to change in mortality table of $40 and gain due to change in discount rate of ($1,590).