7.OTHER COMPREHENSIVE INCOME Reclassifications out of accumulated other comprehensive income (loss) were as follows (dollars in thousands): | | | | | | | | | Details About Accumulated Other | | | | | | | | Affected Line Item in the Statement | Comprehensive (Loss) Income Components | | | | | | | | Where Net Income is Presented | | | Three Months Ended | | | | | March 31, | | | | | 2026 | | 2025 | | | Amortization of defined benefit plan items (before tax): | | | | | | | | | Net actuarial gain | | $ | (307) | | $ | (137) | | Other noninterest expense | Tax benefit | | | 80 | | | 36 | | Income tax expense | Net of tax | | | (227) | | | (101) | | | Total reclassification for the period, net of tax | | $ | (227) | | $ | (101) | | |
The balances and changes in the components of accumulated other comprehensive income, net of tax, are as follows (dollars in thousands): | | | | | | | | | | | | For the Three Months Ended, | | | March 31, | | | | | | | | | Accumulated | | | Unrealized | | | | | Other | | | Gains/Losses | | Defined | | Comprehensive | | | on Securities | | Benefit Plans | | Income (Loss) | 2026: | | | | | | | | | | Accumulated other comprehensive income as of January 1, 2026 | | $ | 1,355 | | $ | 12,678 | | $ | 14,033 | Other comprehensive loss before reclassifications | | | (925) | | | — | | | (925) | Amounts reclassified from accumulated other comprehensive income | | | — | | | (227) | | | (227) | Accumulated other comprehensive income as of March 31, 2026 | | $ | 430 | | $ | 12,451 | | $ | 12,881 | | | | | | | | | | | 2025: | | | | | | | | | | Accumulated other comprehensive income (loss) as of January 1, 2025 | | $ | (2,360) | | $ | 7,903 | | $ | 5,543 | Other comprehensive income before reclassifications | | | 1,559 | | | — | | | 1,559 | Amounts reclassified from accumulated other comprehensive income | | | — | | | (101) | | | (101) | Accumulated other comprehensive income (loss) as of March 31, 2025 | | $ | (801) | | $ | 7,802 | | $ | 7,001 |
The amounts of income tax expense (benefit) allocated to each component of other comprehensive income were as follows (dollars in thousands): | | | | | | | | | For the Three Months Ended | | | March 31, | | | 2026 | | 2025 | Unrealized (losses) gains on securities: | | | | | | | Unrealized holdings (losses) gains arising during the period | | $ | (327) | | $ | 553 | Reclassification adjustment for (gains) losses included in net income | | | — | | | — | | | | (327) | | | 553 | Defined benefit plans: | | | | | | | Change in funded status | | | — | | | — | Reclassification adjustment for amortization of net actuarial gain | | | (80) | | | (36) | | | | (80) | | | (36) | | | $ | (407) | | $ | 517 |
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