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MERGER RELATED EXPENSES | 9 Months Ended
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Sep. 30, 2021
MERGER RELATED EXPENSES |
MERGER RELATED EXPENSES | 18.MERGER RELATED EXPENSES Merger-related expenses were recorded in the consolidated statements of income as a component of non-interest expense and include costs relating to the Merger, as described in Note 2. Merger. These charges represent one-time costs associated with merger activities and do not represent ongoing costs of the fully integrated combined organization. Accounting guidance requires that merger-related transactional and restructuring costs incurred by the Company be charged to expense as incurred. Costs associated with employee severance and other merger-related compensation expense incurred in connection with the Merger totaled $1.1 million and $15.0 million for the three and nine months ended September 30, 2021, respectively, and were recorded in merger expenses and transaction costs expense in the consolidated statements of income. Transaction costs (inclusive of costs to terminate leases) in connection with the Merger totaled $1.4 million and $27.3 million, respectively, for the three and nine months ended September 30, 2021, and were recorded in merger expenses and transaction costs in the consolidated statements of income. There were no costs associated with employee severance and other merger-related compensation expense incurred in connection with the Merger with Bridge for the three and nine months ended September 30, 2020, respectively. Transaction costs in connection with the Merger totaled $769 thousand and $2.4 million for the three and nine months ended September 30, 2020, respectively, and were recorded in merger expenses and transaction costs in the consolidated statements of income. ​

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