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Income Taxes - Schedule of Significant Portions of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
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Deferred tax assets: |  |
Allowance for credit losses on loans and debt securities HTM | $ 16,168 | $ 4,107
Other reserves | 2,485 | 3,061
Incentive compensation | 2,919 | 1,397
Deferred compensation | 533 | 591
Stock plans | 2,214 | 1,270
Unrealized loss on properties available-for-sale | 2,435 | 1,438
Unrealized loss on securities | 272 | 826
Net operating loss carryforwards related to acquisition | 33,014 | 39,519
Deferred fees on PPP loans | 517 | 0
Other, net | 195 | 178
Federal and state alternative minimum tax | 3,705 | 4,746
Total gross deferred tax assets | 64,457 | 57,133
Deferred tax liabilities: |  |
Unrealized gain on equity securities | (4,154) | 0
Premises and equipment | (5,871) | (7,340)
Deferred loan and commitment costs, net | (2,968) | (2,379)
Purchase accounting adjustments | (602) | 8,475
Investments, discount accretion | (452) | (380)
Undistributed REIT income | 0 | (4,735)
Other, net | (783) | (707)
Total gross deferred tax liabilities | (14,830) | (7,066)
Net deferred tax assets | $ 49,627 | $ 50,067

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