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Shareholders' Equity
 9 Months Ended
Sep. 30, 2013
Stockholders' Equity Note [Abstract]  
Shareholders' Equity [Text Block]
(8) Shareholders' Equity

On October 29, 2013, the Company declared a a quarterly cash dividend of $0.40 per common share on or about November 29, 2013 to shareholders of record as of November 16, 2013.

Dividends declared during the three and nine months ended September 30, 2013 were $0.38 and $1.14 per share, respectively. Dividends declared during the three and nine months ended September 30, 2012 were $0.38 and $1.09 per share, respectively.

Accumulated Other Comprehensive Income (Loss)

AOCI includes unrealized gains and losses on available for sale ("AFS") securities and non-credit related unrealized losses on AFS securities for which an other-than-temporary impairment has been recorded in earnings. AOCI also includes unrealized gains on AFS securities that were transferred from AFS to investment securities in the third quarter of 2011. Such amounts are being amortized over the estimated remaining life of the security as an adjustment to yield, offsetting the related amortization of premium on the transferred securities. Unrealized losses on employee benefit plans will be reclassified into income as pension plan costs are recognized over the remaining service period of plan participants. Accumulated losses on the interest rate lock hedge of the 2005 subordinated debt issuance are being reclassified into income over the ten-year life of the debt. Gains and losses in AOCI are net of deferred income taxes.

A rollforward of the components of accumulated other comprehensive income (loss) is included as follows (in thousands):
 
 
Unrealized Gain (Loss) on
 
 
 
 
 
 
Available for Sale Securities
 
Investment Securities Transferred from AFS
 
Employee Benefit Plans
 
Loss on Effective Cash Flow Hedges
 
Total
Balance, December 31, 2011
 
$
135,740

 
$
6,673

 
$
(12,742
)
 
$
(692
)
 
$
128,979

Net change in unrealized gain (loss)
 
86,390

 
—

 
(292
)
 
—

 
86,098

Reclassification adjustments included in earnings:
 
 
 
 
 
 
 
 
 
 
Interest revenue, Investment securities, Taxable securities
 
—

 
(5,430
)
 
—

 
—

 
(5,430
)
Interest expense, Subordinated debentures
 
—

 
—

 
—

 
399

 
399

Net impairment losses recognized in earnings
 
5,684

 
—

 
—

 
—

 
5,684

Gain on available for sale securities, net
 
(32,779
)
 
—

 
—

 
—

 
(32,779
)
Other comprehensive income (loss), before income taxes
 
59,295

 
(5,430
)
 
(292
)
 
399

 
53,972

Income tax benefit (expense)1
 
(23,066
)
 
2,550

 
113

 
(155
)
 
(20,558
)
Other comprehensive income (loss), net of income taxes
 
36,229

 
(2,880
)
 
(179
)
 
244

 
33,414

Balance, Sept. 30, 2012
 
$
171,969

 
$
3,793

 
$
(12,921
)
 
$
(448
)
 
$
162,393

 
 
 
 
 
 
 
 
 
 
 
Balance, December 31, 2012
 
$
155,553

 
$
3,078

 
$
(8,296
)
 
$
(415
)
 
$
149,920

Net change in unrealized gains (losses)
 
(240,384
)
 
—

 
—

 
—

 
(240,384
)
Reclassification adjustments included in earnings:
 
 
 
 
 
 
 
 
 
 
Interest revenue, Investment securities, Taxable securities
 
—

 
(2,717
)
 
—

 
—

 
(2,717
)
Interest expense, Subordinated debentures
 
—

 
—

 
—

 
209

 
209

Net impairment losses recognized in earnings
 
2,308

 
—

 
—

 
—

 
2,308

Gain on available for sale securities, net
 
(9,086
)
 
—

 
—

 
—

 
(9,086
)
Other comprehensive income (loss), before income taxes
 
(247,162
)
 
(2,717
)
 
—

 
209

 
(249,670
)
Income tax benefit (expense)1
 
96,146

 
1,059

 
—

 
(81
)
 
97,124

Other comprehensive income (loss), net of income taxes
 
(151,016
)
 
(1,658
)
 
—

 
128

 
(152,546
)
Balance, Sept. 30, 2013
 
$
4,537

 
$
1,420

 
$
(8,296
)
 
$
(287
)
 
$
(2,626
)

1 
Calculated using a 39% effective tax rate.