RETIREMENT PLANS (Tables)

3 Months Ended

Mar. 31, 2026

Total pension and retirement expense for the Benefit Plan was as follows:


	Three Months Ended March 31,
($ in thousands)	2026		2025
(Cost)/earnings components:

Interest cost	$	(111)	$	(111)
Expected return on plan assets	105		105
Net amortization and deferral	(16)		(14)
Total net periodic pension cost	$	(22)	$	(20)

The pension and retirement expense for the SERP was as follows:


	Three Months Ended March 31,
($ in thousands)	2026		2025
Cost components:
Interest cost	$	(67)	$	(73)
Net amortization and other	(15)		(11)
Total net periodic pension cost	$	(82)	$	(84)