16. Other Comprehensive Income

The before and after tax amounts allocated to each component of other comprehensive income (loss) are presented in the table below. Reclassification adjustments related to securities available for sale are included in gains on sale or call of securities in the accompanying consolidated condensed statements of income.


	Before Tax		Tax (Expense)		Net of Tax
	Amount		Benefit		Amount
Three months ended September 30, 2019:	(In Thousands)
Securities available for sale and transferred securities:
Change in net unrealized gain/loss during the period	$	1,192	$	(249)	$	943
Reclassification adjustment for net gains included in net income		(11)		2		(9)
Defined benefit postretirement medical plan:
Reclassification adjustment for deferred tax on defined benefit postretirement medical plan		—		—		—
Total other comprehensive loss	$	1,181	$	(247)	$	934

Nine months ended September 30, 2019:
Securities available for sale:
Change in net unrealized gain/loss during the period	$	9,084	$	(1,908)	$	7,176
Reclassification adjustment for net gains included in net income		(11)		2		(9)
Defined benefit postretirement medical plan:
Reclassification adjustment for deferred tax on defined benefit Postretirement medical plan		—		82		82
Total other comprehensive loss	$	9,073	$	(1,824)	$	7,249


	Before Tax		Tax Expense		Net of Tax
	Amount		(Benefit)		Amount
Three months ended September 30, 2018:	(In Thousands)
Securities available for sale:
Change in net unrealized gain/loss during the period	$	(2,058)	$	432	$	(1,626)
Reclassification adjustment for net gains included in net income		(76)		16		(60)
Total other comprehensive loss	$	(2,134)	$	448	$	(1,686)

Nine months ended September 30, 2018:
Securities available for sale:
Change in net unrealized gain/loss during the period	$	(6,487)	$	1,362	$	(5,125)
Reclassification adjustment for net gains included in net income		(76)		16		(60)
Total other comprehensive loss	$	(6,563)	$	1,378	$	(5,185)

Activity in accumulated other comprehensive income (loss), net of tax, was as follows:


					Accumulated
	Securities		Post-		Other
	Available		retirement		Comprehensive
	For Sale		Benefit		Income (Loss)
	(In Thousands)
Balance January 1, 2019	$	(2,057)	$	(91)	$	(2,148)
Other comprehensive income before reclassifications		7,176		—		7,176
Amounts reclassified from accumulated other comprehensive income		(9)		82		73

Net other comprehensive income during period		7,167		82		7,249

Balance September 30, 2019	$	5,110	$	(9)	$	5,101


Balance January 1, 2018	$	601	$	(384)	$	217
Other comprehensive income (loss) before reclassifications		(5,125)		—		(5,125)
Amounts reclassified from accumulated other comprehensive income		(60)		—		(60)
Net other comprehensive income during period		(5,185)		—		(5,185)

Reclassification adjustment upon adoption of ASU 2018‑02		129		(82)		47

Balance September 30, 2018	$	(4,455)	$	(466)	$	(4,291)