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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Allowance for credit losses on loans and debt securities HTM | $ 18,981 | $ 16,951
Other reserves | 2,790 | 2,482
Incentive compensation | 4,345 | 3,871
Deferred compensation | 338 | 370
Stock plans | 2,239 | 2,474
Unrealized losses on assets held-for-sale | 347 | 392
Unrealized losses on AFS securities | 5,346 | 7,274
Net operating loss carryforwards related to acquisition | 19,053 | 21,077
Section 174 capitalized costs | 5,457 | 3,737
Federal and state alternative minimum tax | 0 | 1,196
Other, net | 866 | 653
Total gross deferred tax assets | 59,762 | 60,477
Deferred tax liabilities: |  |
Unrealized gain on equity securities | (4,568) | (3,386)
Premises and equipment | (3,104) | (4,891)
Deferred loan and commitment costs, net | (2,814) | (2,317)
Purchase accounting related adjustments | (1,698) | (1,716)
Investments, discount accretion | (185) | (73)
Other, net | (402) | 0
Total gross deferred tax liabilities | (12,771) | (12,383)
Net deferred tax assets | $ 46,991 | $ 48,094

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