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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Expense in Consolidated Statements of Income | The income tax expense in the consolidated statements of income consists of the following:
| For the Years Ended December 31,
(dollars in thousands) | 2024 |  | 2023 |  | 2022
Current - federal | $ | 117,978 |  |  | $ | 84,835 |  |  | $ | 114,346 |
Current - state | 19,275 |  |  | 23,463 |  |  | 27,889 |
Total Current Income Tax Expense | $ | 137,253 |  |  | $ | 108,298 |  |  | $ | 142,235 |
Deferred - federal | $ | (18,918) |  |  | $ | (16,882) |  |  | $ | (27,408) |
Deferred - state | (1,160) |  |  | (3,586) |  |  | (8,269) |
Total Deferred Income Tax Expense | $ | (20,078) |  |  | $ | (20,468) |  |  | $ | (35,677) |
Total Income Tax Expense | $ | 117,175 |  |  | $ | 87,830 |  |  | $ | 106,558 |
Schedule of Reconciliation of Differences in Company's Income Tax Expense | The Company’s income tax expense differs from the amounts computed by applying the federal income tax statutory rates to income before income taxes. A reconciliation of the differences is as follows:
| For the Years Ended December 31,
(dollars in thousands) | 2024 |  | 2023 |  | 2022
Federal income statutory rate | 21 | % |  | 21 | % |  | 21 | %
Tax at federal income tax rate | $ | 99,931 |  |  | $ | 74,956 |  |  | $ | 95,151 |
Change resulting from: |  |  |  |  |
State income tax, net of federal benefit | 14,068 |  |  | 14,950 |  |  | 13,763 |
Tax-exempt interest | (1,866) |  |  | (1,907) |  |  | (2,775) |
Increase in cash value of bank owned life insurance | (2,210) |  |  | (1,701) |  |  | (1,399) |
Excess tax benefit from stock compensation | (132) |  |  | (518) |  |  | (510) |
Nondeductible merger expenses | — |  |  | — |  |  | 167 |
BOLI policy redemptions | 4,488 |  |  | — |  |  | — |
Other | 2,896 |  |  | 2,050 |  |  | 2,161 |
Provision for income taxes | $ | 117,175 |  |  | $ | 87,830 |  |  | $ | 106,558 |
Schedule of Components of Deferred Income Taxes | The components of deferred income taxes are as follows:
| December 31,
(dollars in thousands) | 2024 |  | 2023
Deferred tax assets |  |  |
Allowance for credit losses | $ | 90,357 |  |  | $ | 88,494 |
Deferred compensation | 14,421 |  |  | 13,822 |
Deferred loan fees | 435 |  |  | — |
Purchase accounting adjustments | 3,112 |  |  | 3,442 |
Other real estate owned | 106 |  |  | 18 |
Net operating loss tax carryforward | 11,319 |  |  | 12,779 |
Tax credit carryforwards | 117 |  |  | 139 |
Unrealized loss on securities available for sale | 8,906 |  |  | 11,218 |
Capitalized costs, accrued expenses and other | 7,550 |  |  | 8,297 |
Lease liability | 13,319 |  |  | 15,081 |
| 149,642 |  |  | 153,290 |
Deferred tax liabilities |  |  |
Premises and equipment | 10,025 |  |  | 12,167 |
Mortgage servicing rights | 22,135 |  |  | 34,989 |
Subordinated debentures | 5,603 |  |  | 6,149 |
Lease financing | 7,239 |  |  | 9,753 |
Goodwill and intangible assets | 19,998 |  |  | 22,918 |
Origination costs | 11,100 |  |  | 9,984 |
Right of use lease asset | 11,243 |  |  | 12,854 |
Deferred loan fees | — |  |  | 318 |
| 87,343 |  |  | 109,132 |
Net deferred tax asset | $ | 62,299 |  |  | $ | 44,158 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized income tax benefits is as follows.
| For the Years Ended December 31,
(dollars in thousands) | 2024 |  | 2023 |  |
Beginning Balance | $ | 610 |  |  | $ | 1,001 |  |  |
Current Activity: |  |  |  |  |
Additions for tax positions of prior years | 277 |  |  | 479 |  |  |
Reductions for statutes of limitations expiring | (105) |  |  | (870) |  |  |
Settlements | (757) |  |  | — |  |  |
Ending Balance | $ | 25 |  |  | $ | 610 |  |  |

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