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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The following table presents the components of income tax expense (benefit) of continuing operations for the periods indicated:

		Year Ended December 31,
($ in thousands)		2018				2017				2016
Current income taxes:
Federal		$	5,720			$	(2,215	)		$	(3,044	)
State		5,035				6,006				11,180
Total current income tax expense		10,755				3,791				8,136
Deferred income taxes:
Federal		(4,418		)		(25,938		)		6,699
State		(1,493		)		(4,434		)		(1,086		)
Total deferred income tax expense		(5,911		)		(30,372		)		5,613
Income tax expense (benefit)		$	4,844			$	(26,581	)		$	13,749

Schedule of Effective Income Tax Rate Reconciliation

The following table presents a reconciliation of the recorded income tax expense (benefit) of continuing operations to the amount of taxes computed by applying the applicable statutory Federal income tax rate of 21.0 percent to income from continuing operations before income taxes for the year ended December 31, 2018, and 35.0 percent for the years ended December 31, 2017 and 2016:

		Year Ended December 31,
		2018			2017			2016
Computed expected income tax expense (benefit) at Federal statutory rate		21.0	%		35.0	%		35.0	%
Increase (decrease) resulting from:
Proportional amortization		4.3	%		5.1	%		0.4	%
Other permanent book-tax differences		0.4	%		(2.1	)%		0.2	%
State tax expense, net of federal benefit		5.9	%		3.7	%		6.4	%
Income tax credits		(25.4	)%		(149.5	)%		(33.9	)%
Basis reduction in investment in alternative energy partnership		2.2	%		24.9	%		5.8	%
Write-off of Goodwill for discontinued operations		—	%		2.7	%		—	%
Bank owned life insurance policies		(1.0	)%		(3.0	)%		(0.8	)%
Equity compensation windfall tax benefits		(0.5	)%		(7.0	)%		—	%
Remeasurement from the Tax Cuts and Jobs Act		—	%		(7.8	)%		—	%
Reserve for uncertain tax positions		0.1	%		1.9	%		—	%
Other, net		3.3	%		(2.7	)%		0.6	%
Effective tax rates		10.3	%		(98.8	)%		13.7	%

Schedule of Deferred Tax Assets and Liabilities

The following table presents the tax effects of temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities as of the dates indicated:

		December 31,
($ in thousands)		2018				2017
Deferred tax assets:
Allowance for loan and lease losses		$	18,813			$	15,178
Stock-based compensation expense		2,249				2,899
Accrued expenses		2,678				1,465
Reserve for loss on repurchased loans		736				2,031
Federal net operating losses		471				571
State net operating losses		759				871
Federal income tax credits		27,087				27,550
Unrealized loss on securities available-for-sale		10,046				—
Deferred loan fees		2,446				—
Amortization of intangible assets		1,101				732
Prior year state tax deduction		1,272				1,527
Other deferred tax assets		3,456				3,468
Total deferred tax assets		71,114				56,292
Deferred tax liabilities:
Investments in partnerships		(5,317		)		(237		)
Mortgage servicing rights		(520		)		(9,337		)
Deferred loan fees and costs		(8,528		)		(7,005		)
Depreciation on premises and equipment		(4,710		)		(3,797		)
Unrealized gain on securities available-for-sale		—				(2,368		)
Other deferred tax liabilities		(2,635		)		(2,474		)
Total deferred tax liabilities		(21,710		)		(25,218		)
Valuation allowance		—				—
Net deferred tax assets		$	49,404			$	31,074

Schedule of Unrecognized Tax Benefits Roll Forward

The table below summarizes the activity related to the Company's unrecognized tax benefits for the periods indicated:

		Year Ended December 31,
($ in thousands)		2018				2017				2016
Beginning balance		$	1,047			$	—			$	—
Increase related to prior year tax positions		—				867				—
Increase in current year tax positions		180				180				—
Ending balance		$	1,227			$	1,047			$	—

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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