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INCOME TAXES INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax expense consisted of the following components:

(Dollars in thousands)	2017				2016				2015
Current expense
Federal	$	22,599			$	40,537			$	31,428
State	1,265				1,322				250
Total current expense	23,864				41,859				31,678
Deferred (benefit) expense
Federal	(4,657		)		528				3,980
State	169				(182		)		212
Total deferred (benefit) expense	(4,488		)		346				4,192
Income tax expense	$	19,376			$	42,205			$	35,870

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The difference between the federal income tax rates, applied to income before income taxes, and the effective rates were due to the following:

(Dollars in thousands)	2017				2016				2015
Income taxes computed at federal statutory rate (35%) on income before income taxes	$	40,657			$	45,756			$	38,827
Benefit from tax-exempt income	(3,427		)		(2,911		)		(2,815		)
Tax credits	(16,806		)		(2,691		)		(1,388		)
Tax rate reduction impact	(8,191		)		0				0
Basis reduction on historic tax credit	4,599				0				0
Tax benefit of equity compensation	(1,449		)		(72		)		(35		)
State income taxes, net of federal tax benefit	932				741				301
Affordable housing investments	2,798				1,923				455
Other	263				(541		)		525
Income tax expense	$	19,376			$	42,205			$	35,870

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The major components of the temporary differences that give rise to deferred tax assets and liabilities at December 31, 2017, and 2016, were as follows:

(Dollars in thousands)	2017				2016
Deferred tax assets
Allowance for loan and lease losses	$	12,134			$	20,955
Deferred compensation	384				627
Postretirement benefits other than pension liability	564				925
Accrued stock-based compensation	932				1,094
Other real estate owned write-downs	97				888
Interest on nonaccrual loans	616				844
Accrued expenses	3,051				5,081
Net unrealized losses on investment securities and derivatives	249				3,141
Other	708				453
Total deferred tax assets	18,735				34,008
Deferred tax liabilities
Tax depreciation greater than book depreciation	(2,510		)		(5,166		)
FHLB and FRB stock	(3,384		)		(5,535		)
Mortgage-servicing rights	(343		)		(530		)
Leasing activities	(2,792		)		(4,933		)
Prepaid pension	(8,888		)		(12,539		)
Intangible assets	(11,559		)		(16,611		)
Deferred loan fees and costs	(371		)		(1,238		)
Prepaid expenses	(210		)		(348		)
Partnership investments	(1,230		)		(1,218		)
Fair value adjustments on acquisitions	0				(1,404		)
Other	(2,415		)		(852		)
Total deferred tax liabilities	(33,702		)		(50,374		)
Total net deferred tax liability	$	(14,967	)		$	(16,366	)

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

A progression of unrecognized tax benefits as of December 31, 2017 and 2016 is as follows:

(Dollars in thousands)	2017				2016
Balance at beginning of year	$	3,735			$	0
Additions for tax positions of prior years	0				3,735
Balance at end of year	$	3,735			$	3,735

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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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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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Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

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