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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
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) |  | 2022 |  | 2021 |  | 2020
Current expense |  |  |  |  |  |
Federal |  | $ | 24,307 |  |  | $ | 21,397 |  |  | $ | 34,632 |
State |  | 3,308 |  |  | 2,289 |  |  | 2,349 |
Total current expense |  | 27,615 |  |  | 23,686 |  |  | 36,981 |
Deferred expense (benefit) |  |  |  |  |  |
Federal |  | (4,399) |  |  | 10,944 |  |  | (8,624) |
State |  | 894 |  |  | 1,143 |  |  | 244 |
Total deferred expense (benefit) |  | (3,505) |  |  | 12,087 |  |  | (8,380) |
Income tax expense |  | $ | 24,110 |  |  | $ | 35,773 |  |  | $ | 28,601 |
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) |  | 2022 |  | 2021 |  | 2020
Income taxes computed at federal statutory rate (21%) on income before income taxes |  | $ | 50,762 |  |  | $ | 50,596 |  |  | $ | 38,726 |
Benefit from tax-exempt income |  | (5,743) |  |  | (5,613) |  |  | (5,901) |
Tax credits |  | (37,331) |  |  | (21,561) |  |  | (13,064) |
Basis reduction on tax credit |  | 2,761 |  |  | 1,346 |  |  | 657 |
Tax expense (benefit) of equity compensation |  | (154) |  |  | (243) |  |  | 340 |
State income taxes, net of federal tax benefit |  | 3,320 |  |  | 2,711 |  |  | 2,049 |
Affordable housing investments |  | 9,341 |  |  | 7,194 |  |  | 6,635 |
Other |  | 1,154 |  |  | 1,343 |  |  | (841) |
Income tax expense |  | $ | 24,110 |  |  | $ | 35,773 |  |  | $ | 28,601 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | The major components of the temporary differences that gave rise to deferred tax assets and liabilities at December 31, 2022, and 2021, were as follows:
(Dollars in thousands) |  | 2022 |  | 2021
Deferred tax assets |  |  |  |
Allowance for credit losses |  | $ | 30,464 |  |  | $ | 29,754 |
Deferred compensation |  | 346 |  |  | 292 |
Postretirement benefits other than pension liability |  | 636 |  |  | 652 |
Accrued stock-based compensation |  | 2,216 |  |  | 1,836 |
Interest on nonaccrual loans |  | 406 |  |  | 442 |
Accrued expenses |  | 7,454 |  |  | 7,286 |
Net unrealized losses on investment securities |  | 92,072 |  |  | 0 |
State net operating loss |  | 1,152 |  |  | 1,746 |
Leasing liability |  | 15,308 |  |  | 15,794 |
Reserve for unfunded commitments |  | 4,254 |  |  | 3,049 |
Other |  | 516 |  |  | 565 |
Total deferred tax assets |  | 154,824 |  |  | 61,416 |
Deferred tax liabilities |  |  |  |
Tax depreciation in excess of book depreciation |  | (7,172) |  |  | (9,117) |
FHLB and FRB stock |  | (3,912) |  |  | (3,836) |
Mortgage-servicing rights |  | (3,825) |  |  | (3,518) |
Leasing activities |  | (12,829) |  |  | (10,860) |
Retirement obligation |  | (10,197) |  |  | (13,754) |
Intangible assets |  | (18,462) |  |  | (16,081) |
Deferred loan fees and costs |  | (1,638) |  |  | (933) |
Prepaid expenses |  | (645) |  |  | (680) |
Limited partnership investments |  | (312) |  |  | (2,957) |
Fair value adjustments on business combinations |  | (6,736) |  |  | (6,900) |
Net unrealized gains on investment securities |  | 0 |  |  | (5,791) |
Foreign exchange deferred income |  | 0 |  |  | (428) |
ASU 2016-01 unrealized gain/loss-equity securities |  | (2,237) |  |  | (2,339) |
Right of use assets |  | (12,911) |  |  | (13,390) |
Other |  | (3,653) |  |  | (2,426) |
Total deferred tax liabilities |  | (84,529) |  |  | (93,010) |
Total net deferred tax asset (liability) |  | $ | 70,295 |  |  | $ | (31,594) |
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block] | A progression of gross unrecognized tax benefits as of December 31, 2022, 2021 and 2020 is as follows:
(Dollars in thousands) |  | 2022 |  | 2021 |  | 2020
Balance at beginning of year |  | $ | 2,386 |  |  | $ | 2,386 |  |  | $ | 3,006 |
Settlements |  | 0 |  |  | 0 |  |  | (620) |
Balance at end of year |  | $ | 2,386 |  |  | $ | 2,386 |  |  | $ | 2,386 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 + Details
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