v3.26.1
RETIREMENT PLANS (Tables)
6 Months Ended
Jun. 30, 2026
Retirement Benefits [Abstract]  
Schedule of Components of Net Periodic Pension Cost
Total pension and retirement expense for the Benefit Plan was as follows:
Six Months Ended June 30,
($ in thousands)20262025
 (Cost)/earnings components:
Interest cost$(222)$(222)
Expected return on plan assets210 210 
Net amortization and deferral(32)(28)
Total net periodic pension cost$(44)$(40)
The pension and retirement expense for the SERP was as follows:
Six Months Ended June 30,
($ in thousands)20262025
Cost components:
Interest cost$(134)$(146)
Net amortization and other(30)(22)
Total net periodic pension cost$(164)$(168)