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INCOME TAXES - Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets: |  |
Allowance for loan losses | $ 17,747 | $ 16,303
Tax credit carryforwards | 4,100 | 7,295
Unrealized capital loss on tax credit investments | 6,999 | 2,892
Net unrealized loss on swaps, securities available for sale, and pension in OCI | 0 | 2,371
Employee benefit plans | 7,813 | 8,776
Purchase accounting adjustments | 23,520 | 10,755
Net operating loss and capital loss carryforwards | 2,643 | 3,317
Other | 4,997 | 2,527
Deferred tax assets, net before valuation allowances | 67,819 | 54,236
Valuation allowance | (125) | (229)
Deferred tax assets, net of valuation allowances | 67,694 | 54,007
Deferred tax liabilities: |  |
Net unrealized gain on swaps, securities available for sale, and pension in OCI | (5,884) | 0
Premises and equipment | (2,519) | (2,577)
Loan Servicing Rights | (4,546) | 0
Intangible amortization | (11,543) | (8,904)
Other | (2,074) | 0
Deferred tax liabilities | (26,566) | (11,481)
Deferred tax assets, net | $ 41,128 | $ 42,526

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