Berkshire Hills Bancorp (BHLB) 10-K 28 Feb 20 2019 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2019	Feb. 25, 2020	Jun. 30, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	001-15781
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-3510455
Entity Address, Address Line One	60 State Street
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02109
City Area Code	800
Local Phone Number	773-5601
Title of 12(b) Security	Common stock, par value $0.01 per share
Trading Symbol	BHLB
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1.4
Entity Common Stock, Shares Outstanding (in shares)		50,200,155
Entity Registrant Name	BERKSHIRE HILLS BANCORP INC
Entity Central Index Key	0001108134
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2020 Annual Meeting of Shareholders are incorporated by reference in Part III of this Form 10-K.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash and due from banks	$ 105,447	$ 100,972
Short-term investments	474,382	82,217
Total cash and cash equivalents	579,829	183,189
Trading security	10,769	11,212
Marketable equity securities, at fair value	41,556	56,638
Securities available for sale, at fair value	1,311,555	1,399,647
Securities held to maturity (fair values of $373,277 in 2019 and $371,224 in 2018)	357,979	373,763
Federal Home Loan Bank stock and other restricted securities	48,019	77,344
Total securities	1,769,878	1,918,604
Loans held for sale	36,664	2,183
Total loans	9,502,428	9,043,253
Less: Allowance for loan losses	(63,575)	(61,469)
Net loans	9,438,853	8,981,784
Premises and equipment, net	121,471	108,367
Goodwill	553,762	518,325
Other intangible assets	45,615	33,418
Cash surrender value of bank-owned life insurance	227,894	190,609
Deferred tax assets, net	51,165	42,434
Other assets	261,602	142,538
Assets from discontinued operations	154,132	114,259
Total assets	13,215,970	12,212,231
Liabilities
Demand deposits	1,884,100	1,603,019
NOW and other deposits	1,492,569	1,122,321
Money market deposits	2,528,656	2,245,195
Savings deposits	841,283	724,129
Time deposits	3,589,369	3,287,717
Total deposits	10,335,977	8,982,381
Short-term debt	125,000	1,118,832
Long-term Federal Home Loan Bank advances	605,501	309,466
Subordinated notes	97,049	89,518
Total borrowings	827,550	1,517,816
Other liabilities	293,879	159,116
Total liabilities	11,457,406	10,659,313
Shareholders’ equity
Preferred Stock (Series B non-voting convertible preferred stock - $0.01 par value; 2,000,000 shares authorized, 521,607 shares issued and outstanding in 2019; 2,000,000 shares authorized, 521,607 shares issued and outstanding in 2018)	40,633	40,633
Common stock ($.01 par value; 100,000,000 shares authorized and 51,903,190 shares issued and 49,585,143 shares outstanding in 2019; 100,000,000 shares authorized; 46,211,894 shares issued, and 45,416,855 shares outstanding in 2018)	517	460
Additional paid-in capital - common stock	1,422,441	1,245,013
Unearned compensation	(8,465)	(6,594)
Retained earnings	361,082	308,839
Accumulated other comprehensive income/(loss)	11,993	(13,470)
Treasury stock, at cost (2,318,047 shares in 2019 and 795,039 shares in 2018)	(69,637)	(21,963)
Total shareholders’ equity	1,758,564	1,552,918
Total liabilities and shareholders’ equity	13,215,970	12,212,231
Commercial real estate loans
Assets
Total loans	4,034,269	3,400,221
Commercial and industrial
Assets
Total loans	1,840,508	1,980,046
Residential mortgages
Assets
Total loans	2,685,472	2,566,424
Consumer loans
Assets
Total loans	942,179	1,096,562
Continuing Operations
Assets
Premises and equipment, net	120,398	106,500
Other assets	237,780	120,926
Liabilities
Other liabilities	267,398	149,519
Discontinued Operations
Assets
Premises and equipment, net	1,073	1,867
Other assets	23,822	21,612
Liabilities
Other liabilities	$ 26,481	$ 9,597

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value	$ 373,277	$ 371,224
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	100,000,000	100,000,000
Common stock, shares issued (shares)	51,903,190	46,211,894
Common stock, shares outstanding (shares)	49,585,143	45,416,855
Treasury stock, shares (shares)	2,318,047	795,039
Series B Convertible Preferred Stock
Preferred stock, par value (USD per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (shares)	2,000,000	2,000,000
Preferred stock, shares issued (shares)	521,607	521,607
Preferred stock, shares outstanding (shares)	521,607	521,607

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Interest and dividend income
Loans	$ 448,927	$ 406,222	$ 302,917
Securities and other	60,586	59,672	52,159
Total interest and dividend income	509,513	465,894	355,076
Interest expense
Deposits	115,193	78,364	43,855
Borrowings and subordinated notes	29,062	31,330	20,258
Total interest expense	144,255	109,694	64,113
Net interest income	365,258	356,200	290,963
Non-interest income
Other	1,438	3,557	(3,377)
Gain/(loss) on securities, net	4,389	(3,719)	12,598
Gain on sale of business operations and assets, net	1,351	460	296
Loss on termination of hedges	0	0	(6,629)
Total non-interest income	84,002	74,324	74,244
Total net revenue	449,260	430,524	365,207
Provision for loan losses	35,419	25,451	21,025
Non-interest expense
Compensation and benefits	140,906	134,019	120,015
Occupancy and equipment	39,586	36,927	31,730
Technology and communications	26,523	27,147	24,450
Marketing and promotion	4,474	4,697	6,528
Professional services	10,798	7,343	7,507
FDIC premiums and assessments	3,861	5,734	6,457
Other real estate owned and foreclosures	154	68	44
Amortization of intangible assets	5,783	4,934	3,493
Merger, restructuring and conversion related expenses	28,046	22,144	31,558
Other	29,726	23,880	21,196
Total non-interest expense	289,857	266,893	252,978
Income from continuing operations before income taxes	123,984	138,180	91,204
Income tax expense from continuing operations	22,463	28,961	42,088
Net income from continuing operations	101,521	109,219	49,116
(Loss)/income from discontinued operations before income taxes	(5,539)	(4,767)	8,545
Income tax (benefit)/expense from discontinued operations	(1,468)	(1,313)	2,414
Net (loss)/income from discontinued operations	(4,071)	(3,454)	6,131
Net income	97,450	105,765	55,247
Preferred stock dividend	960	918	219
Income available to common shareholders	$ 96,490	$ 104,847	$ 55,028
Basic earnings/(loss) per share:
Continuing Operations (USD per share)	$ 2.06	$ 2.38	$ 1.24
Discontinued operations (USD per share)	(0.08)	(0.08)	0.16
Basic earnings per share (USD per share)	1.98	2.30	1.40
Diluted earnings/(loss) per share:
Continuing Operations (USD per share)	2.05	2.36	1.24
Discontinued operations (USD per share)	(0.08)	(0.07)	0.15
Diluted earnings per share (USD per share)	$ 1.97	$ 2.29	$ 1.39
Weighted average common shares outstanding:
Basic (shares)	49,263	46,024	39,456
Diluted (shares)	49,421	46,231	39,695
Total fee income
Non-interest income
Total non-interest income	$ 76,824	$ 74,026	$ 71,356
Mortgage banking income
Non-interest income
Total non-interest income	788	635	2,786
Loan related income
Non-interest income
Total non-interest income	24,374	23,155	21,421
Deposit related fees
Non-interest income
Total non-interest income	31,352	29,806	27,165
Insurance commissions and fees
Non-interest income
Total non-interest income	10,957	10,983	10,589
Wealth management fees
Non-interest income
Total non-interest income	$ 9,353	$ 9,447	$ 9,395

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 97,450	$ 105,765	$ 55,247
Other comprehensive income (loss), before tax:
Changes in unrealized gains and losses on securities available-for-sale	34,530	(16,923)	(15,142)
Changes in unrealized gains and losses on derivative hedges	0
Changes in unrealized gains and losses on derivative hedges		0	6,573
Changes in unrealized gains and losses on pension	(270)	336	(94)
Total other comprehensive income/(loss), before tax	34,260	(16,587)	(8,663)
Income taxes related to other comprehensive income (loss):
Changes in unrealized gains and losses on securities available-for-sale	(8,873)	4,421	5,610
Changes in unrealized gains and losses on derivative hedges	0
Changes in unrealized gains and losses on derivative hedges		0	(2,589)
Changes in unrealized gains and losses on pension	76	(108)	37
Total income tax (expense) benefit related to other comprehensive income (loss)	(8,797)	4,313	3,058
Total other comprehensive income/(loss)	25,463	(12,274)	(5,605)
Total comprehensive income	$ 122,913	$ 93,491	$ 49,642

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Commerce Bank	SI Financial Group, Inc.	Preferred Stock	Preferred StockCommerce Bank	Common Stock	Common StockCommerce Bank	Common StockSI Financial Group, Inc.	Additional paid-in capital	Additional paid-in capitalCommerce Bank	Additional paid-in capitalSI Financial Group, Inc.	Unearned compensation	Retained earnings	Accumulated other comprehensive (loss) income	Treasury stock
Beginning balance (shares) at Dec. 31, 2016				0		35,673
Beginning balance at Dec. 31, 2016	$ 1,093,298			$ 0		$ 366			$ 898,989			$ (6,374)	$ 217,494	$ 9,766	$ (26,943)
Comprehensive income:
Net income	55,247												55,247
Other net comprehensive income (loss)	(5,605)													(5,605)
Total comprehensive income	49,642												55,247	(5,605)
Stock issued pursuant to acquisition (shares)					522		4,842
Stock issued pursuant to acquisition		$ 229,233			$ 40,633		$ 48			$ 188,552
Common stock issued (shares)						4,638
Common stock issued	152,984					$ 46			152,938
Cash dividends declared on common shares	(33,022)												(33,022)
Cash dividends declared on preferred shares	(219)												(219)
Forfeited shares (shares)						(17)
Forfeited shares	0								102			516			(618)
Exercise of stock options (shares)						19
Exercise of stock options	329												(158)		487
Restricted stock grants (shares)						161
Restricted stock grants	0								1,650			(5,775)			4,125
Stock-based compensation	5,102											5,102
Other, net (shares)						(26)
Other, net	(1,083)								256				(163)		(1,176)
Ending balance (shares) at Dec. 31, 2017				522		45,290
Ending balance at Dec. 31, 2017	1,496,264			$ 40,633		$ 460			1,242,487			(6,531)	239,179	4,161	(24,125)
Comprehensive income:
Net income	105,765												105,765
Other net comprehensive income (loss)	(12,274)													(12,274)
Total comprehensive income	93,491												105,765	(12,274)
Cash dividends declared on common shares	(39,966)												(39,966)
Cash dividends declared on preferred shares	(918)												(918)
Forfeited shares (shares)						(65)
Forfeited shares	0								90			2,189			(2,279)
Exercise of stock options (shares)						33
Exercise of stock options	326												(578)		904
Restricted stock grants (shares)						185
Restricted stock grants	0								2,157			(7,011)			4,854
Stock-based compensation	4,759											4,759
Other, net (shares)						(26)
Other, net	(1,038)								279						(1,317)
Ending balance (shares) at Dec. 31, 2018				522		45,417
Ending balance at Dec. 31, 2018	1,552,918			$ 40,633		$ 460			1,245,013			(6,594)	308,839	(13,470)	(21,963)
Comprehensive income:
Net income	97,450												97,450
Other net comprehensive income (loss)	25,463													25,463
Total comprehensive income	122,913												97,450	25,463
Stock issued pursuant to acquisition (shares)								5,691
Stock issued pursuant to acquisition			$ 176,712					$ 57			$ 176,655
Cash dividends declared on common shares	(44,147)												(44,147)
Cash dividends declared on preferred shares	(960)												(960)
Treasury stock purchased (shares)						(1,726)
Treasury stock purchased	(52,746)														(52,746)
Forfeited shares (shares)						(65)
Forfeited shares	0								(251)			2,160			(1,909)
Exercise of stock options (shares)						11
Exercise of stock options	188												(100)		288
Restricted stock grants (shares)						299
Restricted stock grants	0								932			(8,843)			7,911
Stock-based compensation	4,812											4,812
Other, net (shares)						(42)
Other, net	(1,126)								92						(1,218)
Ending balance (shares) at Dec. 31, 2019				522		49,585
Ending balance at Dec. 31, 2019	$ 1,758,564			$ 40,633		$ 517			$ 1,422,441			$ (8,465)	$ 361,082	$ 11,993	$ (69,637)

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Offering costs			$ 7.1
Cash dividends declared, common stock (USD per share)	$ 0.92	$ 0.88	$ 0.84
Cash dividends declared, preferred stock (USD per share)	$ 1.84	$ 1.76	$ 0.42

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income from continuing operations	$ 101,521	$ 109,219	$ 49,116
Net income from discontinued operations	(4,071)	(3,454)	6,131
Net income	97,450	105,765	55,247
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for loan losses	35,419	25,451	21,025
Net amortization of securities	2,407	2,837	1,678
Change in unamortized net loan origination costs and premiums	12,759	(1,004)	2,232
Premises and equipment depreciation and amortization expense	10,921	10,442	9,499
Stock-based compensation expense	4,812	4,759	5,102
Accretion of purchase accounting entries, net	(14,813)	(24,000)	(18,189)
Amortization of other intangibles	5,783	4,934	3,493
Write down of other real estate owned	0	0	10
Income from cash surrender value of bank-owned life insurance policies	(5,349)	(6,232)	(3,615)
Securities (gains) losses, net	(4,389)	3,719	(12,598)
Net change in loans held-for-sale	(5,137)	1,460	10,511
Change in right-of-use lease assets	12,031
Change in lease liabilities	(12,217)
Loss on disposition of assets	3,443	152	686
Loss (gain) on sale of real estate	5	0	(51)
Amortization of interest in tax-advantaged projects	6,455	4,618	8,477
Remeasurement of deferred tax asset	0	0	18,145
Net change in other	(23,232)	30,601	13,842
Net cash provided by operating activities of continuing operations	130,419	166,956	109,363
Net cash (used) provided by operating activities of discontinued operations	(18,894)	55,298	(31,272)
Net cash provided by operating activities	111,525	222,254	78,091
Cash flows from investing activities:
Net decrease in trading security	701	665	632
Purchases of marketable equity securities	(23,841)	(24,538)	(27,435)
Proceeds from sales of marketable equity securities	43,075	38,104	51,382
Purchases of securities available for sale	(119,671)	(257,547)	(471,211)
Proceeds from sales of securities available for sale	136,229	499	137,539
Proceeds from maturities, calls, and prepayments of securities available for sale	240,586	188,076	206,648
Purchases of securities held to maturity	(7,260)	(15,391)	(77,208)
Proceeds from maturities, calls, and prepayments of securities held to maturity	21,602	36,746	12,600
Net change in loans	694,657
Net change in loans		(801,876)	(468,331)
Acquisitions, net of cash paid	110,774	0	374,611
Proceeds from surrender of bank-owned life insurance	2,451	854	310
Purchase of bank-owned life insurance	0	0	(20,000)
Purchase of Federal Home Loan Bank stock	(112,208)	(76,090)	(88,351)
Proceeds from sales of Federal Home Loan Bank stock	149,455	61,831	96,378
Net investment in limited partnership tax credits	(4,387)	(4,724)	(5,102)
Purchase of premises and equipment, net	(10,565)	(9,349)	(11,256)
Proceeds from sales of seasoned commercial loan portfolios	81,147	0	0
Payment to terminate cash flow hedges	0	0	6,573
Proceeds from sales of other real estate owned	150	1,600	590
Net investing cash flows (used) by discontinued operations	(313)	(377)	(1,272)
Net cash provided (used) by investing activities	1,202,582	(861,517)	(282,903)
Cash flows from financing activities:
Net increase in deposits	23,996	233,704	418,550
Proceeds from Federal Home Loan Bank advances and other borrowings	5,384,982	4,767,766	5,978,358
Repayments of Federal Home Loan Bank advances and other borrowings	(6,228,780)	(4,387,223)	(6,174,781)
Issuance of common stock, net	0	0	152,985
Purchase of treasury stock	(52,746)	0	0
Exercise of stock options	188	326	329
Common and preferred stock cash dividends paid	(45,107)	(40,884)	(33,241)
Acquisition contingent consideration paid	0	0	(1,700)
Net cash (used) provided by financing activities	(917,467)	573,689	340,500
Net change in cash and cash equivalents	396,640	(65,574)	135,688
Cash and cash equivalents at beginning of year	183,189	248,763	113,075
Cash and cash equivalents at end of year	579,829	183,189	248,763
Supplemental cash flow information:
Interest paid on deposits	119,695	74,565	43,133
Interest paid on borrowed funds	33,406	32,274	21,336
Income taxes paid, net	19,818	3,029	18,323
Acquisition of non-cash assets and liabilities:
Assets acquired	1,595,054	0	1,584,786
Liabilities assumed	(1,530,010)	0	(1,959,489)
Other non-cash changes:
Other net comprehensive income/(loss)	25,463	(12,274)	(5,605)
Real estate owned acquired in settlement of loans	0	1,600	490
Reclass of aircraft, HOA, and SBA loan portfolios to HFS, net	(120,307)	0	0
Goodwill measurement period adjustment	$ 942	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The Consolidated Financial Statements (the “financial statements”) of Berkshire Hills Bancorp, Inc. and its subsidiaries (the “Company” or “Berkshire”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The Company is a Delaware corporation, headquartered in Boston, Massachusetts, and the holding company for Berkshire Bank (the “Bank”), a Massachusetts-chartered trust company headquartered in Pittsfield, Massachusetts, and Berkshire Insurance Group, Inc. These financial statements include the accounts of the Company, its wholly-owned subsidiaries and the Bank’s consolidated subsidiaries. In consolidation, all significant intercompany accounts and transactions are eliminated. The results of operations of companies or assets acquired are included only from the dates of acquisition. All material wholly-owned and majority-owned subsidiaries are consolidated unless GAAP requires otherwise. The Company has evaluated subsequent events for potential recognition and/or disclosure through the date these financial statements were issued. Reclassifications Certain items in prior financial statements have been reclassified to conform to the current presentation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements. Actual results could differ from those estimates. Business Combinations Business combinations are accounted for using the acquisition method of accounting. Under this method, the accounts of an acquired entity are included with the acquirer’s accounts as of the date of acquisition with any excess of purchase price over the fair value of the net assets acquired (including identifiable intangibles) capitalized as goodwill. To consummate an acquisition, the Company will typically issue common stock and/or pay cash, depending on the terms of the acquisition agreement. The value of common shares issued is determined based upon the market price of the stock as of the closing of the acquisition. Cash and Cash equivalents Cash and cash equivalents include cash, balances due from banks, and short-term investments, all of which had an original maturity within 90 days. Due to the nature of cash and cash equivalents and the near term maturity, the Company estimated that the carrying amount of such instruments approximated fair value. The nature of the Bank’s business requires that it maintain amounts due from banks which at times, may exceed federally insured limits. The Bank has not experienced any losses on such amounts and all amounts are maintained with well-capitalized institutions. Trading Security The Company accounts for a tax advantaged economic development bond originated in 2008 at fair value, in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 320. The bond has been designated as a trading account security and is recorded at fair value, with changes in unrealized gains and losses recorded through earnings each period as part of non-interest income. Securities Debt securities that management has the intent and ability to hold to maturity are classified as held to maturity and carried at amortized cost. All other debt securities are classified as available for sale and carried at fair value, with unrealized gains and losses reported as a component of other net comprehensive income. Equity securities are carried at fair value, with changes in fair value reported in net income. Management determines the appropriate classification of securities at the time of purchase. Restricted equity securities, such as stock in the Federal Home Loan Bank of Boston (“FHLBB”) are carried at cost. There are no quoted market prices for the Company’s restricted equity securities. The Bank is a member of the FHLBB, which requires that members maintain an investment in FHLBB stock, which may be redeemed based on certain conditions. The Bank reviews for impairment based on the ultimate recoverability of the cost bases in the FHLBB stock. Purchase premiums and discounts are recognized in interest income using the interest method, without anticipating prepayments, except mortgage-backed securities where prepayments are anticipated, over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. The Company evaluates debt securities within the Company’s available for sale and held to maturity portfolios for other-than-temporary impairment (“OTTI”), at least quarterly. If the fair value of a debt security is below the amortized cost basis of the security, OTTI is required to be recognized if any of the following are met: (1) the Company intends to sell the security; (2) it is “more likely than not” that the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows is not sufficient to recover the entire amortized cost basis. For all impaired debt securities that the Company intends to sell, or more likely than not will be required to sell, the full amount of the depreciation is recognized as OTTI through earnings. Credit-related OTTI for all other impaired debt securities is recognized through earnings. Non-credit related OTTI for such debt securities is recognized in other comprehensive income, net of applicable taxes. Loans Held for Sale Loans originated with the intent to be sold in the secondary market are accounted for under the fair value option. Non-refundable fees and direct loan origination costs related to residential mortgage loans held for sale are recognized in non-interest income or non-interest expense as earned or incurred. Fair value is primarily determined based on quoted prices for similar loans in active markets. Gains and losses on sales of residential mortgage loans (sales proceeds minus carrying value) are recorded in non-interest income. Loans that were previously held for investment that the Company has an active plan to sell are transferred to loans held for sale at the lower of cost or market (fair value). The market price is primarily determined based on quoted prices for similar loans in active markets or agreed upon sales prices. Gains are recorded in non-interest income at sale to the extent that the sale price of the loan exceeds carrying value. Any reduction in the loan’s value, prior to being transferred to loans held for sale, is reflected as a charge-off of the recorded investment in the loan resulting in a new cost basis, with a corresponding reduction in the allowance for loan losses. Further decreases in the fair value of the loan are recognized in non-interest expense. Loans Loans are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, the unamortized balance of any deferred fees or costs on originated loans and the unamortized balance of any premiums or discounts on loans purchased or acquired through mergers. Interest income is accrued on the unpaid principal balance. Interest income includes net accretion or amortization of deferred fees or costs and of premiums or discounts. Direct loan origination costs, net of any origination fees, in addition to premiums and discounts on loans, are deferred and recognized as an adjustment of the related loan yield using the interest method. Interest on loans, excluding automobile loans, is generally not accrued on loans which are ninety days or more past due unless the loan is well-secured and in the process of collection. Past due status is based on contractual terms of the loan. Automobile loans generally continue accruing until one hundred and twenty days delinquent, at which time they are charged off. All interest accrued but not collected for loans that are placed on non-accrual or charged-off is reversed against interest income, except for certain loans designated as well-secured. The interest on non-accrual loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Acquired Loans Loans that the Company acquired in acquisitions are initially recorded at fair value with no carryover of the related allowance for credit losses. Determining the fair value of the loans involves estimating the amount and timing of principal and interest cash flows initially expected to be collected on the loans and discounting those cash flows at an appropriate market rate of interest. For loans that meet the criteria stipulated in ASC 310-30, “ Loans and Debt Securities Acquired with Deteriorated Credit Quality, ” the Company recognizes the accretable yield, which is defined as the excess of all cash flows expected at acquisition over the initial fair value of the loan, as interest income on a level-yield basis over the expected remaining life of the loan. The excess of the loan’s contractually required payments over the cash flows expected to be collected is the nonaccretable difference. The nonaccretable difference is not recognized as an adjustment of yield, a loss accrual, or a valuation allowance. For ASC 310-30 loans, the expected cash flows reflect anticipated prepayments, determined on a loan by loan or pool basis according to the anticipated collection plan of these loans. The expected prepayments used to determine the accretable yield are consistent between the cash flows expected to be collected and projections of contractual cash flows so as to not affect the nonaccretable difference. For ASC 310-30 loans, prepayments result in the recognition of the nonaccretable balance as current period yield. Changes in prepayment assumptions may change the amount of interest income and principal expected to be collected. Interest income is also net of recoveries recorded on acquired impaired loans. ASC310-30 loans that have similar risk characteristics, primarily credit risk, collateral type and interest rate risk, and are homogenous in size, are pooled and accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows. ASC 310-30 loans that cannot be aggregated into a pool are accounted for individually. After we acquire loans determined to be accounted for under ASC 310-30, actual cash collections are monitored to determine if they conform to management’s expectations. Revised cash flow expectations are prepared each quarter. A decrease in expected cash flows in subsequent periods may indicate impairment and would require us to establish an allowance for loan and lease losses (“ALLL”) by recording a charge to the provision for loan and lease losses. An increase in expected cash flows in subsequent periods initially reduces any previously established ALLL by the increase in the present value of cash flows expected to be collected, and requires us to recalculate the amount of accretable yield for the ASC 310-30 loan or pool. The adjustment of accretable yield due to an increase in expected cash flows is accounted for as a change in estimate. The additional cash flows expected to be collected are reclassified from the nonaccretable difference to the accretable yield, and the amount of periodic accretion is adjusted accordingly over the remaining life of the ASC 310-30 loan or pool. An ASC 310-30 loan may be derecognized either through receipt of payment (in full or in part) from the borrower, the sale of the loan to a third party, foreclosure of the collateral, or charge-off. If one of these events occurs, the loan is removed from the loan pool, or derecognized if it is accounted for as an individual loan. ASC 310-30 loans subject to modification are not removed from an ASC 310-30 pool even if those loans would otherwise be deemed troubled debt restructurings (“TDRs”) since the pool, and not the individual loan, represents the unit of account. Individually accounted for ASC 310-30 loans that are modified in a TDR are no longer classified as ASC 310-30 loans and are subject to TDR recognition. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. The Company has determined that the Company can reasonably estimate future cash flows on the Company’s current portfolio of acquired loans that are past due 90 days or more and on which the Company is accruing interest and the Company expects to fully collect the carrying value of the loans. For loans that do not meet the ASC 310-30 criteria, the Company accretes interest income based on the contractually required cash flows. Subsequent to the purchase date, the methods utilized to estimate the required allowance for loan losses for these loans is similar to originated loans. Allowance for Loan Losses The allowance for loan losses is established based upon the level of estimated probable incurred losses in the current loan portfolio. Loan losses are charged against the allowance when management believes the collectability of a loan balance is doubtful. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses includes allowance allocations calculated in accordance with ASC 310, “Receivables,” and allowance allocations calculated in accordance with ASC 450, “Contingencies.” The allowance for loan losses is allocated to loan types using both a formula-based approach applied to groups of loans and an analysis of certain individual loans for impairment. The formula-based approach emphasizes loss factors derived from actual historical and industry portfolio loss rates, which are combined with an assessment of certain qualitative factors to determine the allowance amounts allocated to the various loan categories. Allowance amounts are based on an estimate of historical average annual percentage rate of loan loss for each loan segment, a temporal estimate of the incurred loss emergence and confirmation period for each loan category, and certain qualitative risk factors considered in the computation of the allowance for loan losses. Qualitative risk factors impacting the inherent risk of loss within the portfolio include the following: • National and local economic conditions, regulatory/legislative changes, or other competitive factors affecting the collectability of the portfolio • Trends in underwriting characteristics, composition of the portfolio, and/or asset quality • Changes in underwriting standards and/or collection, charge off, recovery, and account management practice • The existence and effect of any concentrations of credit Risk characteristics relevant to each portfolio segment are as follows: Commercial real estate - Loans in this segment are primarily owner-occupied or income-producing properties throughout New England and Northeastern New York. The underlying cash flows generated by the properties are adversely impacted by a downturn in the economy, which in turn, will have an effect on the credit quality in this segment. Management monitors the cash flows of these loans. In addition, construction loans in this segment primarily include real estate development loans for which payment is derived from sale of the property or long term financing at completion. Credit risk is affected by cost overruns, time to sell at an adequate price, and market conditions Commercial and industrial loans - Loans in this segment are made to businesses and are generally secured by assets of the business. Repayment is expected from the cash flows of the business. Loans in this segment include asset based loans which generally have no scheduled repayment and which are closely monitored against formula based collateral advance ratios. A weakened economy, and resultant decreased consumer spending, will have an effect on the credit quality in this segment. Residential mortgage - All loans in this segment are collateralized by residential real estate and repayment is dependent on the credit quality of the individual borrower. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment. Consumer loans - Loans in this segment are primarily home equity lines of credit and second mortgages, together with automobile loans and other consumer loans. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment. The Company utilizes a blend of historical and industry portfolio loss rates for commercial real estate and commercial and industrial loans that are assessed by internal risk rating. Historical loss rates for residential mortgages, home equity and other consumer loans are not risk graded but are assessed based on the total of each loan segment. This approach incorporates qualitative adjustments based upon management’s assessment of various market and portfolio specific risk factors into its formula-based estimate. Due to the subjective nature of the loan loss estimation process and ever changing conditions, the qualitative risk attributes may not adequately capture amounts of incurred loss in the formula-based loan loss components used to determine allocations in the Company’s analysis of the adequacy of the allowance for loan losses. The Company evaluates certain loans individually for specific impairment. Large groups of small balance homogeneous loans such as the residential mortgage, home equity, and other consumer portfolios are collectively evaluated for impairment. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Loans are selected for evaluation based upon a change in internal risk rating, occurrence of delinquency, loan classification, or non-accrual status. The evaluation of certain loans individually for specific impairment includes non-accrual loans over a threshold and loans that were determined to be Troubled Debt Restructurings (“TDRs”). A specific allowance amount is allocated to an individual loan when such loan has been deemed impaired and when the amount of the probable loss is able to be estimated. Estimates of loss may be determined by the present value of anticipated future cash flows or the loan’s observable fair market value, or the fair value of the collateral less costs to sell, if the loan is collateral dependent. However, for collateral dependent loans, the amount of the recorded investment in a loan that exceeds the fair value of the collateral is charged-off against the allowance for loan losses in lieu of an allocation of a specific allowance amount when such an amount has been identified definitively as uncollectible. Regarding acquired loans, the Company subjects loans that do not meet the ASC 310-30 criteria to ASC 450-20 by collectively evaluating these loans for an allowance for loan loss. The Company applies a methodology similar to the methodology prescribed for business activities loans, which includes the application of environmental factors to each category of loans. The methodology to collectively evaluate the acquired loans outside the scope of ASC 310-30 includes the application of a number of environmental factors that reflect management’s best estimate of the level of incremental credit losses that might be recognized given current conditions. This is reviewed as part of the allowance for loan loss adequacy analysis. As the loan portfolio matures and environmental factors change, the loan portfolio will be reassessed each quarter to determine an appropriate reserve allowance. Additionally, the Company considers the need for an additional reserve for acquired loans accounted for outside of the scope of ASC 310-30 under ASC 310-20. At acquisition date, the Bank determined a fair value mark with credit and interest rate components. Under the Company’s model, the impairment evaluation process involves comparing the carrying value of acquired loans, including the unamortized premium or discount, to the calculated reserve allowance. If necessary, the Company books an additional reserve to account for shortfalls identified through this calculation. A decrease in the expected cash flows in subsequent periods requires the establishment of an allowance for loan losses at that time for ASC 310-30 loans. Bank-Owned Life Insurance Bank-owned life insurance policies are reflected on the Consolidated Balance Sheets at the amount that can be realized under the insurance contract at the balance sheet date which is the cash surrender value. Changes in the net cash surrender value of the policies, as well as insurance proceeds received, are reflected in non-interest income on the Consolidated Statements of Income and are not subject to income taxes. Foreclosed and Repossessed Assets Other real estate owned is comprised of real estate acquired through foreclosure proceedings or acceptance of a deed in lieu of foreclosure. Repossessed collateral is primarily comprised of taxi medallions. Both other real estate owned and repossessed collateral are held for sale and are initially recorded at the fair value less estimated costs to sell at the date of foreclosure or repossession, establishing a new cost basis. The shortfall, if any, of the loan balance over the fair value of the property or collateral, less cost to sell, at the time of transfer from loans to other real estate owned or repossessed collateral is charged to the allowance for loan losses. Subsequent to transfer, the asset is carried at lower of cost or fair value less cost to sell and periodically evaluated for impairment. Subsequent impairments in the fair value of other real estate owned and repossessed collateral are charged to expense in the period incurred. Net operating income or expense related to other real estate owned and repossessed collateral is included in operating expenses in the accompanying Consolidated Statements of Income. Because of changing market conditions, there are inherent uncertainties in the assumptions with respect to the estimated fair value of other real estate owned and repossessed collateral. Because of these inherent uncertainties, the amount ultimately realized on other real estate owned and repossessed collateral may differ from the amounts reflected in the financial statements. Capitalized Servicing Rights Capitalized servicing rights are included in “other assets” in the Consolidated Balance Sheets. Servicing assets are initially recognized as separate assets at fair value when rights are acquired through purchase or through sale of financial assets with servicing retained. The Company's servicing rights accounted for under the fair value method are carried on the Consolidated Balance Sheets at fair value with changes in fair value recorded in income in the period in which the change occurs. Changes in the fair value of servicing rights are primarily due to changes in valuation assumptions, such as discount rates and prepayment speeds, and the collection and realization of expected cash flows. The Company’s servicing rights accounted for under the amortization method are initially recorded at fair value. Under that method, capitalized servicing rights are charged to expense in proportion to and over the period of estimated net servicing income. Fair value of the servicing rights is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, prepayment speeds and default rates and losses. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If the Company later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the allowance may be recorded as an increase to income. Premises and Equipment Land is carried at cost. Buildings, improvements, and equipment are carried at cost less accumulated depreciation and amortization computed on the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line method over the shorter of the lease term, plus optional terms if certain conditions are met, or the estimated useful life of the asset. Goodwill Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination. Goodwill is assessed annually for impairment, and more frequently if events or changes in circumstances indicate that there may be an impairment. Adverse changes in the economic environment, declining operations, unanticipated competition, loss of key personnel, or other factors could result in a decline in the implied fair value of goodwill. If the implied fair value of goodwill is less than the carrying amount, a loss would be recognized in other non-interest expense to reduce the carrying amount to the implied fair value of goodwill. The Company performs an annual qualitative assessment of whether it is more likely than not that the reporting unit's fair value is less than its carrying amount. If the results of the qualitative assessment suggest goodwill impairment, the Company would perform a two-step impairment test through the application of various quantitative valuation methodologies. Step 1, used to identify instances of potential impairment, compares the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount, including goodwill, exceeds its fair value, the second step of the goodwill impairment analysis is performed to measure the amount of impairment loss, if any. Step 2 of the goodwill impairment analysis compares the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. If the carrying amount of goodwill for the reporting unit exceeds the implied fair value of the reporting unit’s goodwill, an impairment loss is recognized in an amount equal to that excess. Subsequent reversals of goodwill impairment are prohibited. The Company may elect to bypass the qualitative assessment and begin with Step 1. Other Intangibles Intangible assets are acquired assets that lack physical substance but can be distinguished from goodwill because of contractual or other legal rights or the asset is capable of being sold or exchanged either on its own or in combination with a related contract, asset or liability. The fair values of these assets are generally determined based on appraisals and are subsequently amortized on a straight-line basis or an accelerated basis over their estimated lives. Management assesses the recoverability of these intangible assets at least annually or whenever events or changes in circumstances indicate that their carrying value may not be recoverable. If the carrying amount exceeds fair value, an impairment charge is recorded to income. Transfers of Financial Assets Transfers of an entire financial asset, group of entire financial assets, or a participating interest in an entire financial asset are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets. Income Taxes Deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable for future years to differences between financial statement and tax bases of existing assets and liabilities. The effect of tax rate changes on deferred taxes is recognized in the income tax provision in the period that includes the enactment date. A tax valuation allowance is established, as needed, to reduce net deferred tax assets to the amount expected to be realized. In the event it becomes more likely than not that some or all of the deferred tax asset allowances will not be needed, the valuation allowance will be adjusted. In the ordinary course of business there is inherent uncertainty in quantifying the Company’s income tax positions. Income tax positions and recorded tax benefits are based upon management’s evaluation of the facts, circumstances, and information available at the reporting date. For those tax positions where it is more likely than not that a tax benefit will be sustained, we have determined the amount of the tax benefit to be recognized by estimating the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is more-likely-than-not that a tax benefit will not be sustained, no tax benefit has been recognized in the financial statements. Where applicable, associated interest and penalties have also been recognized. We recognize accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. Insurance Commissions Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later, net of return commissions related to policy cancellations. Policy cancellation is a variable consideration that is not deemed significant and thus, does not impact the amount of revenue recognized. In addition, the Company may receive additional performance commissions based on achieving certain sales and loss experience measures. Such commissions are recognized when determinable, which is generally when such commissions are received or when the Company receives data from the insurance companies that allows the reasonable estimation of these amounts. Stock-Based Compensation The Company measures and recognizes compensation cost relating to share-based payment transactions based on the grant-date fair value of the equity instruments issued. The fair value of restricted stock is recorded as unearned compensation. The deferred expense is amortized to compensation expense based on one of several permitted attribution methods over the longer of the required service period or performance period. For performance-based restricted stock awards, the Company estimates the degree to which performance conditions will be met to determine the number of shares that will vest and the related compensation expense. Compensation expense is adjusted in the period such estimates change. Income tax benefits and/or tax deficiencies related to stock compensation determined as the difference between compensation cost recognized for financial reporting purposes and the deduction for tax, are recognized in the income statement as income tax expense or benefit in the period in which they occur. Wealth Management Wealth management assets held in a fiduciary or agent capacity are not included in the accompanying Consolidated Balance Sheets because they are not assets of the Company. Wealth management fees is primarily comprised of fees earned from consultative investment management, trust administration, tax return preparation, and financial planning. The Company’s performance obligation is generally satisfied over ti

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
ACQUISITION	ACQUISITION SI Financial Group, Inc. At the close of business on May 17, 2019, the Company completed the acquisition of SI Financial Group, Inc. (“SIFI”), the parent company of Savings Institute Bank and Trust Company (“Savings Institute”). Savings Institute also merged with and into Berkshire Bank. With this acquisition, the Company increased its market presence with 18 branches in Eastern Connecticut and 5 branches in Rhode Island, adding to the Company's existing 9 Connecticut branches. As established by the merger agreement, each of the 11.858 million outstanding shares of SIFI common stock was converted into the right to receive 0.48 shares of the Company's common stock, plus cash in lieu of fractional shares. As of close of business on May 17, 2019, the Company issued 5.691 million common shares as merger consideration, pursuant to the merger agreement. The value of this consideration was measured at $175.8 million for the common stock based on the $30.89 closing price of the Company’s common stock on the issuance date. SIFI had a stock option plan, and as part of the acquisition agreement, Berkshire agreed to continue the vesting schedules of option holders of SIFI stock with corresponding Berkshire stock with a share conversion ratio of 48% . The fair value of the vested portion of the options was $0.9 million , and was included as part of consideration paid for SIFI. The acquisition was accounted for under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations. Accordingly, the Company recognizes amounts for identifiable assets acquired and liabilities assumed at their estimated acquisition date fair value, with any excess of purchase consideration over the net assets being reported as goodwill. During the year ended December 31, 2019, immaterial adjustments were made to the preliminary valuation of the assets acquired and liabilities assumed. These adjustments affect goodwill, other assets, other liabilities, and deferred tax assets. As of December 31, 2019, the Company finalized its valuation of all assets acquired and liabilities assumed, resulting in no material change to acquisition accounting adjustments. The following table provides a summary of the assets acquired and liabilities assumed and the associated fair value adjustments as recorded by the Company at acquisition: (in thousands) As Acquired Fair Value Adjustments As Recorded by the Company Consideration Paid: Company common stock issued to SIFI common shareholders $ 175,804 Fair value of SIFI stock options converted to Berkshire options 907 Cash in lieu paid to SIFI shareholders 14 Total consideration paid $ 176,725 Recognized amounts of identifiable assets acquired and (liabilities) assumed, at fair value: Cash and short-term investments $ 110,774 $ — $ 110,774 Investment securities 144,629 (1,261 ) (a) 143,368 Loans held for sale 1,005 — 1,005 Loans, net 1,332,127 (29,388 ) (b) 1,302,739 Premises and equipment 19,039 (2,092 ) (c) 16,947 Core deposit intangibles — 17,980 (d) 17,980 Deferred tax assets, net 6,629 11,315 (e) 17,944 Goodwill and other intangibles 16,063 (16,063 ) (f) — Other assets 60,648 (984 ) 59,664 Deposits (1,327,115 ) (7,733 ) (g) (1,334,848 ) Borrowings (154,726 ) 1,717 (h) (153,009 ) Other liabilities (33,987 ) (7,289 ) (i) (41,276 ) Total identifiable net assets $ 175,086 $ (33,798 ) $ 141,288 Goodwill $ 35,437 _____________________________________ Explanation of Certain Fair Value Adjustments: (a) The adjustment represents the write down of the book value of securities to their estimated fair value at the date of acquisition. (b) The adjustment represents the write-off of $15.6 million in allowance for loan and lease losses and the write down of the book value of loans to their estimated fair value based on interest rates and expected cash flows as of the acquisition date, which includes an estimate of expected loan loss inherent in the portfolio. Loans with evidence of credit deterioration at acquisition are accounted for under ASC 310-30 and had a book value of $55.8 million and had a fair value of $32.1 million , including a $4.2 million fair value adjustment that is accretable in earnings. Non-impaired loans accounted for under ASC 310-20 had a book value of $1.29 billion and have a fair value of $1.27 billion , including a $6.7 million fair value adjustment discount that is amortized over the remaining term of the loans using the effective interest method, or a straight-line method if the loan is a revolving credit facility. (c) The adjustment represents a decreased fair value based on the appraised value of Savings Institute's owned branches comprised of $1.1 million for land. This is in addition to a $1.0 million reduction of the book value of furniture, fixtures, and equipment, to their estimated fair value and the immediate expensing of equipment not meeting the thresholds for capitalization in accordance with Company policy. The adjustments will be depreciated over the remaining estimated economic lives of the assets. (d) The adjustment represents the value of the core deposit base assumed in the acquisition. The core deposit asset was recorded as an identifiable intangible asset and will be amortized over the estimated useful life of the deposit base ( 10 years). (e) Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. (f) Represents the write-off of goodwill and intangible assets from a prior SIFI acquisition. (g) The adjustment is necessary because the weighted average interest rate of time deposits exceeded the cost of similar funding at the time of acquisition. The amount will be amortized over the estimated useful life of eleven months . (h) Adjusts borrowings by a reduction of $0.8 million to their estimated fair value, which is calculated based on current market rates. This is in addition to a $0.9 million reduction to the estimated fair value for the SI Capital Trust II, which is calculated based on the amount an institution would be willing to purchase the instrument at in the open market. (i) Adjusts the book value of other liabilities to their estimated fair value at the acquisition date. The adjustment consists of a $6.7 million increase to post-retirement liabilities due to change-in-control provisions, a $0.9 million increase in bank-owned life insurance liabilities, offset by a decrease of $0.4 million to the unfunded commitment reserve. Except for collateral dependent loans with deteriorated credit quality, the fair values for loans acquired were estimated using cash flow projections based on the remaining maturity and repricing terms. Cash flows were adjusted by estimating future credit losses and the rate of prepayments. Projected monthly cash flows were then discounted to present value using a risk-adjusted market rate for similar loans. For collateral dependent loans with deteriorated credit quality, the Company estimated fair value by analyzing the value of the underlying collateral of the loans, assuming the fair values of the loans were derived from the eventual sale of the collateral. Those values were discounted using market derived rates of return, with consideration given to the period of time and costs associated with the foreclosure and disposition of the collateral. There was no carryover of the seller’s allowance for credit losses associated with the loans acquired, as the loans were initially recorded at fair value. Information about the Savings Institute acquired loan portfolio subject to ASC 310-30 as of May 17, 2019 is as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 55,754 Contractual cash flows not expected to be collected (nonaccretable discount) (19,427 ) Expected cash flows at acquisition 36,327 Interest component of expected cash flows (accretable discount) (4,200 ) Fair value of acquired loans $ 32,127 Capitalized goodwill, which is not amortized for book purposes, is not deductible for tax purposes. Direct acquisition and integration costs of the Savings Institute acquisition were expensed as incurred, and totaled $18.7 million during the year ending December 31, 2019 and $2.8 million for the same period of 2018. Pro Forma Information (unaudited) The following table presents selected unaudited pro forma financial information reflecting the acquisition of SIFI assuming the acquisition was completed as of January 1, 2018. The valuation of the assets and liabilities acquired has been used to prepare pro forma adjustments. The unaudited pro forma financial information includes adjustments for scheduled amortization and accretion of fair value adjustments. These adjustments would have been different if they had been recorded on January 1, 2018, and they do not include the impact of prepayments. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the combined financial results of the Company and the acquisition had the transaction actually been completed at the beginning of the periods presented, nor does it indicate future results for any other interim or full-year period. The unaudited pro forma information is based on the actual financial statements of Berkshire and the acquired business for the periods shown until the dates of acquisition, at which time the acquired business operations became included in Berkshire’s financial statements. For whole-bank acquisitions, the Company has determined it is impractical to report the amounts of revenue and earnings of each entity since acquisition date. Due to the integration of their operations with those of the organization, the Company does not record revenue and earnings separately. The revenue and earnings of SIFI’s operations are included in the Consolidated Statement of Income. The unaudited pro forma information, for the years ended December 31, 2019 and 2018, set forth below reflects adjustments related to (a) amortization and accretion of purchase accounting fair value adjustments; (b) amortization of core deposit and customer relationship intangibles; and (c) an estimated tax rate of 27.04 percent. Direct acquisition expenses incurred by the Company during 2019, as noted above, are reversed for the purposes of this unaudited pro forma information. Furthermore, the unaudited pro forma information does not reflect management’s estimate of any revenue-enhancing or anticipated cost-savings that could occur as a result of the Information in the following table is shown in thousands: Pro Forma (unaudited) Years Ended December 31, 2019 2018 Net interest income $ 383,828 $ 412,164 Non-interest income 88,500 85,563 Income available to common shareholders 118,552 127,693

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS During the first quarter of 2019, the Company reached the decision to pursue the sale of the national mortgage banking operations of First Choice Loan Services, Inc. (“FCLS”) – a subsidiary of the Bank. The decision was based on a number of strategic priorities and other factors, including the competitiveness of the mortgage industry. FCLS continues to operate and serve its customers as the Company initiates the process of identifying a buyer. The potential transaction is expected to close within 12 months . As a result of these actions, the Company classified the operations of FCLS as discontinued under ASC 205-20. The Consolidated Balance Sheets, Consolidated Statements of Income, and Consolidated Statements of Cash Flows present discontinued operations retrospectively for current and prior periods. The following is a summary of the assets and liabilities of the discontinued operations of FCLS at December 31, 2019 and December 31, 2018: (in thousands) December 31, 2019 December 31, 2018 Assets Loans held for sale, at fair value $ 132,655 $ 94,050 Premises and equipment, net 1,073 1,867 Mortgage servicing rights, at fair value 12,299 11,500 Mortgage banking derivatives 2,329 3,254 Right-of-use asset 3,462 — Deferred tax (3,418 ) (3,270 ) Other assets 5,732 6,858 Total assets $ 154,132 $ 114,259 Liabilities Customer payments in process $ 15,372 $ 6,584 Lease liability 3,494 — Other liabilities 7,615 3,013 Total liabilities $ 26,481 $ 9,597 FCLS funds its lending operations and maintains working capital through an intercompany line-of-credit with the Bank. Although the sale of FCLS will contemplate settlement of these borrowings, debt was not allocated to discontinued operations due to the intercompany nature of the borrowings. When the transaction closes, the Company will reallocate these funds to various purposes, including but not limited to, pay-down of short-term debt with the Federal Home Loan Bank. The following presents operating results of the discontinued operations of FCLS for the years ended December 31, 2019, 2018, and 2017: Years Ended December 31, (in thousands) 2019 2018 2017 Interest income $ 6,085 $ 5,267 $ 5,182 Interest expense 3,372 2,131 1,350 Net interest income 2,713 3,136 3,832 Non-interest income 38,517 35,574 51,445 Total net revenue 41,230 38,710 55,277 Non-interest expense 46,769 43,477 46,732 (Loss)/income from discontinued operations before income taxes (5,539 ) (4,767 ) 8,545 Income tax expense (1,468 ) (1,313 ) 2,414 Net income from discontinued operations $ (4,071 ) $ (3,454 ) $ 6,131 FCLS also originates mortgages designated as held-for-investment. This component of FCLS’s operations was not considered discontinued, since the Company expects to continue to originate mortgages designated as held-for-investment in its footprint on a small scale through processes considered as continuing operations.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2019
Cash and Cash Equivalents [Abstract]
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash on hand, amounts due from banks, and short-term investments with original maturities of 90 days or less. Short-term investments included $96.3 million and $25.4 million pledged as collateral support for derivative financial contracts at year-end 2019 and 2018, respectively. The Federal Reserve Bank requires the Bank to maintain certain reserve requirements of vault cash and/or deposits. The reserve requirement, included in cash and equivalents, was $18.3 million and $18.0 million at year-end 2019 and 2018, respectively.

TRADING SECURITY

TRADING SECURITY	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
TRADING SECURITY	TRADING SECURITY The Company holds a tax advantaged economic development bond that is being accounted for at fair value. The security had an amortized cost of $9.4 million and $10.1 million and a fair value of $10.8 million and $11.2 million at year-end 2019 and 2018, respectively. Unrealized losses recorded through income on this security totaled $0.3 million , $0.4 million , and $0.3 million for 2019, 2018, and 2017, respectively. As discussed further in Note 17 - Derivative Instruments and Hedging Activities, the Company has entered into a swap contract to swap-out the fixed rate of the security in exchange for a variable rate. The Company does not purchase securities with the intent of selling them in the near term, and there are no other debt securities in the trading portfolio at year-end 2019 and 2018.

SECURITIES

SECURITIES	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
SECURITIES	SECURITIES The Company adopted ASU-2016-01 "Recognition and Measurement of Financial Assets and Financial Liabilities" in the first quarter of 2018. Beginning in 2018, all changes in the fair value of marketable equity securities, including other-than-temporary impairment, are immediately recognized in earnings. The following is a summary of securities available for sale (“AFS”) , held to maturity (“HTM”), and marketable equity securities: (In thousands) Amortized Gross Gross Fair Value December 31, 2019 Securities available for sale Debt securities: Municipal bonds and obligations $ 104,325 $ 5,813 $ — $ 110,138 Agency collateralized mortgage obligations 742,550 6,431 (169 ) 748,812 Agency mortgage-backed securities 146,589 1,515 (360 ) 147,744 Agency commercial mortgage-backed securities 148,066 176 (1,146 ) 147,096 Corporate bonds 115,395 1,788 (607 ) 116,576 Other bonds and obligations 40,414 780 (5 ) 41,189 Total securities available for sale 1,297,339 16,503 (2,287 ) 1,311,555 Securities held to maturity Municipal bonds and obligations 252,936 13,095 (5 ) 266,026 Agency collateralized mortgage obligations 69,667 2,870 (50 ) 72,487 Agency mortgage-backed securities 6,271 29 — 6,300 Agency commercial mortgage-backed securities 10,353 51 — 10,404 Tax advantaged economic development bonds 18,456 218 (910 ) 17,764 Other bonds and obligations 296 — — 296 Total securities held to maturity 357,979 16,263 (965 ) 373,277 Marketable equity securities 37,138 5,147 (729 ) 41,556 Total $ 1,692,456 $ 37,913 $ (3,981 ) $ 1,726,388 December 31, 2018 Securities available for sale Debt securities: Municipal bonds and obligations $ 109,648 $ 2,272 $ (713 ) $ 111,207 Agency collateralized mortgage obligations 944,946 1,130 (15,192 ) 930,884 Agency mortgage-backed securities 175,406 36 (5,121 ) 170,321 Agency commercial mortgage-backed securities 62,200 — (3,275 ) 58,925 Corporate bonds 120,718 593 (1,355 ) 119,956 Other bonds and obligations 8,355 34 (35 ) 8,354 Total securities available for sale 1,421,273 4,065 (25,691 ) 1,399,647 Securities held to maturity Municipal bonds and obligations 264,524 3,569 (3,601 ) 264,492 Agency collateralized mortgage-backed securities 71,637 533 (778 ) 71,392 Agency mortgage-backed securities 7,219 — (297 ) 6,922 Agency commercial mortgage-backed securities 10,417 — (289 ) 10,128 Tax advantaged economic development bonds 19,718 22 (1,698 ) 18,042 Other bonds and obligations 248 — — 248 Total securities held to maturity 373,763 4,124 (6,663 ) 371,224 Marketable equity securities 55,471 4,370 (3,203 ) 56,638 Total $ 1,850,507 $ 12,559 $ (35,557 ) $ 1,827,509 At year-end 2019 and 2018, accumulated net unrealized gains/(losses) on AFS securities included in accumulated other comprehensive income/(loss) were $14.2 million and $(21.6) million , respectively. At year-end 2019 and 2018, accumulated net unrealized gains on HTM securities included in accumulated other comprehensive income/(loss) were $5.0 million and $6.4 million respectively. The year-end 2019 and 2018 related income tax (liability)/benefit of $(5.1) million and $3.8 million , respectively, was also included in accumulated other comprehensive income/(loss). The amortized cost and estimated fair value of AFS and HTM securities, segregated by contractual maturity at year-end 2019 are presented below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Mortgage-backed securities and collateralized mortgage obligations are shown in total, as their maturities are highly variable. Available for sale Held to maturity (In thousands) Amortized Fair Amortized Fair Within 1 year $ 34,900 $ 34,996 $ 1,849 $ 1,849 Over 1 year to 5 years 20,372 20,292 14,269 14,403 Over 5 years to 10 years 68,139 69,673 12,541 12,711 Over 10 years 136,723 142,942 243,029 255,123 Total bonds and obligations 260,134 267,903 271,688 284,086 Mortgage-backed securities 1,037,205 1,043,652 86,291 89,191 Total $ 1,297,339 $ 1,311,555 $ 357,979 $ 373,277 At year-end 2019 and 2018, the Company had pledged securities as collateral for certain municipal deposits and for interest rate swaps with certain counterparties. The total amortized cost and fair values of these pledged securities follows. Additionally, there is a blanket lien on certain securities to collateralize borrowings from the FHLBB, as discussed further in Note 13 - Borrowed Funds. 2019 2018 (In thousands) Amortized Fair Amortized Fair Securities pledged to swap counterparties $ 25,728 $ 25,828 $ 13,093 $ 12,819 Securities pledged for municipal deposits 168,740 175,719 187,636 188,423 Total $ 194,468 $ 201,547 $ 200,729 $ 201,242 Purchases of AFS securities totaled $120 million in 2019 and $258 million in 2018. Proceeds from the sale of AFS securities totaled $136 million in 2019 and $0.5 million in 2018. The amounts for the sale of AFS securities were reclassified out of accumulated other comprehensive income and into earnings. The components of net recognized gains and losses on the sale of AFS securities and the fair value change of marketable equities are as follows: (In thousands) 2019 2018 2017 Gross recognized gains $ 7,492 $ 3,256 $ 13,877 Gross recognized losses (3,103 ) (6,975 ) (1,279 ) Net recognized gains/(losses) $ 4,389 $ (3,719 ) $ 12,598 Debt securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions, are summarized as follows: Less Than Twelve Months Over Twelve Months Total (In thousands) Gross Fair Gross Fair Gross Fair December 31, 2019 Securities available for sale Debt securities: Agency collateralized mortgage obligations $ 127 $ 52,623 $ 42 $ 6,267 $ 169 $ 58,890 Agency mortgage-backed securities 59 10,640 301 23,404 360 34,044 Agency commercial mortgage-back securities 1,097 116,324 49 11,250 1,146 127,574 Corporate bonds — — 607 42,823 607 42,823 Other bonds and obligations 4 1,239 1 29 5 1,268 Total securities available for sale $ 1,287 $ 180,826 $ 1,000 $ 83,773 $ 2,287 $ 264,599 Securities held to maturity Municipal bonds and obligations 5 800 — — 5 800 Agency collateralized mortgage obligations 50 9,778 — — 50 9,778 Tax advantaged economic development bonds — — 910 6,925 910 6,925 Total securities held to maturity 55 10,578 910 6,925 965 17,503 Total $ 1,342 $ 191,404 $ 1,910 $ 90,698 $ 3,252 $ 282,102 December 31, 2018 Securities available for sale Debt securities: Municipal bonds and obligations $ 55 $ 3,186 $ 658 $ 11,787 $ 713 $ 14,973 Agency collateralized mortgage obligations 76 39,114 15,116 755,528 15,192 794,642 Agency mortgage-backed securities 53 5,500 5,068 162,439 5,121 167,939 Agency commercial mortgage-backed securities 44 1,503 3,231 57,422 3,275 58,925 Corporate bonds 1,348 81,502 7 2,561 1,355 84,063 Other bonds and obligations — — 35 3,030 35 3,030 Total securities available for sale $ 1,576 $ 130,805 $ 24,115 $ 992,767 $ 25,691 $ 1,123,572 Securities held to maturity Municipal bonds and obligations 127 17,596 3,474 103,759 3,601 121,355 Agency collateralized mortgage obligations — — 778 43,138 778 43,138 Agency mortgage-backed securities — — 297 6,922 297 6,922 Agency commercial mortgage-back securities — — 289 10,128 289 10,128 Tax advantaged economic development bonds 65 8,078 1,633 6,512 1,698 14,590 Total securities held to maturity 192 25,674 6,471 170,459 6,663 196,133 Total $ 1,768 $ 156,479 $ 30,586 $ 1,163,226 $ 32,354 $ 1,319,705 Debt Securities The Company expects to recover its amortized cost basis on all debt securities in its AFS and HTM portfolios. Furthermore, the Company does not intend to sell nor does it anticipate that it will be required to sell any of its securities in an unrealized loss position as of December 31, 2019, prior to this recovery. The Company’s ability and intent to hold these securities until recovery is supported by the Company’s strong capital and liquidity positions. The following summarizes, by investment security type, the basis for the conclusion that the debt securities in an unrealized loss position within the Company’s AFS and HTM portfolios did not maintain other-than-temporary impairment ("OTTI") at year-end 2019: AFS collateralized mortgage obligations At year-end 2019, 28 out of the total 245 securities in the Company’s portfolio of AFS collateralized mortgage obligations were in unrealized loss positions. Aggregate unrealized losses represented 0.3% of the amortized cost of securities in unrealized loss positions. The Federal National Mortgage Association ("FNMA"), Federal Home Loan Mortgage Corporation ("FHLMC"), and Government National Mortgage Association ("GNMA") guarantee the contractual cash flows of all of the Company's collateralized residential mortgage obligations. The securities are investment grade rated and there were no material underlying credit downgrades during 2019. All securities are performing. AFS commercial and residential mortgage-backed securities At year-end 2019, 39 out of the total 107 securities in the Company’s portfolio of AFS mortgage-backed securities were in unrealized loss positions. Aggregate unrealized losses represented 0.9% of the amortized cost of securities in unrealized loss positions. The FNMA, FHLMC, and GNMA guarantee the contractual cash flows of the Company’s mortgage-backed securities. The securities are investment grade rated and there were no material underlying credit downgrades during 2019. All securities are performing. AFS corporate bonds At year-end 2019, 6 out of the total 23 securities in the Company’s portfolio of AFS corporate bonds were in unrealized loss positions. The aggregate unrealized loss represents 1.4% of the amortized cost of bonds in unrealized loss positions. The Company reviews the financial strength of these bonds and has concluded that the amortized cost remains supported by the expected future cash flows of these securities. AFS other bonds and obligations At year-end 2019, 3 out of the total 8 securities in the Company’s portfolio of other bonds and obligations were in unrealized loss positions. Aggregate unrealized losses represented 0.4% of the amortized cost of securities in unrealized loss positions. The securities are all investment grade rated, and there were no material underlying credit downgrades during 2019. All securities are performing. HTM Municipal bonds and obligations At year-end 2019, 1 out of the total 210 securities in the Company’s portfolio of HTM municipal bonds and obligations were in an unrealized loss position. Aggregate unrealized losses represented 0.6% of the amortized cost of the security in an unrealized loss position. The Company continually monitors the municipal bond sector of the market carefully and periodically evaluates the appropriate level of exposure to the market. At this time, the Company feels that the bonds in this portfolio carry minimal risk of default and that the Company is appropriately compensated for that risk. There were no material underlying credit downgrades during 2019. All securities are performing. HTM collateralized mortgage obligations At year-end 2019, 1 out of the total 9 securities in the Company’s portfolio of HTM collateralized mortgage obligations were in an unrealized loss position. Aggregate unrealized losses represented 0.5% of the amortized cost of the security in an unrealized loss position. The FNMA, FHLMC, and GNMA guarantee the contractual cash flows of all of the Company's collateralized residential mortgage obligations. The securities are investment grade rated, and there were no material underlying credit downgrades during 2019. All securities are performing. HTM tax-advantaged economic development bonds At year-end 2019, 1 out of the total 5 securities in the Company’s portfolio of tax advantaged economic development bonds were in an unrealized loss position. Aggregate unrealized losses represented 11.6% of the amortized cost of the security in an unrealized loss position. The above mentioned tax-advantaged economic bond is a Substandard rated asset. The Company believes that more likely than not all the principal outstanding will be collected. All securities are performing.

LOANS

LOANS	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
LOANS	LOANS The Company’s loan portfolio is segregated into the following segments: commercial real estate, commercial and industrial, residential mortgage, and consumer. Commercial real estate loans include construction, single and multi-family, and other commercial real estate classes. Residential mortgage loans include classes for 1-4 family owner occupied and construction loans. Consumer loans include home equity, direct and indirect auto, and other consumer loan classes. These portfolio segments each have unique risk characteristics that are considered when determining the appropriate level for the allowance for loan losses. A substantial portion of the loan portfolio is secured by real estate in Massachusetts, southern Vermont, northeastern New York, New Jersey, and in the Bank’s other New England lending areas. The ability of many of the Bank’s borrowers to honor their contracts is dependent, among other things, on the specific economy and real estate markets of these areas. Total loans include business activity loans and acquired loans. Acquired loans are those loans acquired from previous mergers and acquisitions. Once the full integration of the acquired entity is complete, acquired and business activity loans are serviced, managed, and accounted for under the Company's same control environment. During 2019, the Company reclassified $50 million of aircraft loans, $29 million of homeowners association loans, and $29 million of SBA loans from commercial and industrial to held-for-sale. The aircraft loans and homeowners association loans were sold prior to year-end. The SBA loans reclassified to held-for-sale are not contained in the balances below and are accounted for at the lower of carrying value or fair market value. The following is a summary of total loans: December 31, 2019 December 31, 2018 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial real estate: Construction $ 382,014 $ 47,792 $ 429,806 $ 327,792 $ 25,220 $ 353,012 Other commercial real estate 2,414,942 1,189,521 3,604,463 2,260,919 786,290 3,047,209 Total commercial real estate 2,796,956 1,237,313 4,034,269 2,588,711 811,510 3,400,221 Commercial and industrial loans 1,442,617 397,891 1,840,508 1,513,538 466,508 1,980,046 Total commercial loans 4,239,573 1,635,204 5,874,777 4,102,249 1,278,018 5,380,267 Residential mortgages: 1-4 family 2,143,817 533,536 2,677,353 2,317,716 238,952 2,556,668 Construction 4,641 3,478 8,119 9,582 174 9,756 Total residential mortgages 2,148,458 537,014 2,685,472 2,327,298 239,126 2,566,424 Consumer loans: Home equity 273,867 106,724 380,591 289,961 86,719 376,680 Auto and other 504,599 56,989 561,588 647,236 72,646 719,882 Total consumer loans 778,466 163,713 942,179 937,197 159,365 1,096,562 Total loans $ 7,166,497 $ 2,335,931 $ 9,502,428 $ 7,366,744 $ 1,676,509 $ 9,043,253 Total unamortized net costs and premiums included in the year-end total loans for business activity loans were the following: (In thousands) December 31, 2019 December 31, 2018 Unamortized net loan origination costs $ 13,259 $ 25,761 Unamortized net premium on purchased loans 2,643 2,792 Total unamortized net costs and premiums $ 15,902 $ 28,553 In 2019, the Company purchased loans aggregating $432 million and sold loans aggregating $310 million . In 2018, the Company purchased loans aggregating $567 million and sold loans aggregating $388 million . Net gains on sales of loans were $12.0 million , $9.3 million , and $11.7 million for the years 2019, 2018, and 2017, respectively. These amounts are included in Loan Related Income on the Consolidated Statements of Income. Most of the Company’s lending activity occurs within its primary markets in Massachusetts, Southern Vermont, and Northeastern New York. Most of the loan portfolio is secured by real estate, including residential mortgages, commercial mortgages, and home equity loans. Year-end loans to operators of non-residential buildings totaled $1.7 billion , or 18.1% , and $1.4 billion , or 15.6% of total loans in 2019 and 2018, respectively. There were no other concentrations of loans related to any single industry in excess of 10% of total loans at year-end 2019 or 2018. At year-end 2019, the Company had pledged loans totaling $285 million to the Federal Reserve Bank of Boston as collateral for certain borrowing arrangements. Also, residential first mortgage loans are subject to a blanket lien for FHLBB advances. See Note 13 - Borrowed Funds. At year-end 2019 and 2018, the Company’s commitments outstanding to related parties totaled $1.8 million and $52.9 million , respectively, and the loans outstanding against these commitments totaled $1.0 million and $47.8 million , respectively. Related parties include directors and executive officers of the Company and its subsidiaries, as well as their respective affiliates in which they have a controlling interest and immediate family members. For the years 2019 and 2018, all related party loans were performing. The carrying amount of the acquired loans at December 31, 2019 totaled $2.3 billion . A subset of these loans was determined to have evidence of credit deterioration at acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans presently maintain a carrying value of $61.4 million and a note balance of $147 million . These loans are evaluated for impairment through the quarterly reforecasting of expected cash flows. Of the $61.4 million , $23.1 million are commercial real estate, $26.7 million are commercial and industrial loans, $10.8 million are residential mortgages, and $0.8 million are consumer loans. The carrying amount of the acquired loans at December 31, 2018 totaled $1.7 billion . A subset of these loans was determined to have evidence of credit deterioration at acquisition date, which is accounted for in accordance with ASC 310-30. These purchased credit-impaired loans maintained a carrying value of $47.3 million and a note balance of $124 million . Of the $47.3 million , $12.0 million were commercial real estate, $29.5 million were commercial and industrial loans, $4.9 million were residential mortgages, and $0.9 million were consumer loans. The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality : (In thousands) 2019 2018 2017 Balance at beginning of period $ 2,840 $ 11,561 $ 8,738 Accretion (9,619 ) (23,109 ) (14,810 ) Additions 4,200 — 10,815 Net reclassification from nonaccretable difference 7,430 17,347 9,198 Payments received, net (837 ) (2,878 ) (2,380 ) Reclassification to TDR 9 — — Disposals — (81 ) — Balance at end of period $ 4,023 $ 2,840 $ 11,561 The following is a summary of past due loans at December 31, 2019 and 2018: Business Activities Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 382,014 $ 382,014 $ — Commercial real estate 423 89 15,623 16,135 2,398,807 2,414,942 — Total 423 89 15,623 16,135 2,780,821 2,796,956 — Commercial and industrial loans Total 2,841 2,033 10,662 15,536 1,427,081 1,442,617 122 Residential mortgages: 1-4 family 1,669 714 3,350 5,733 2,138,084 2,143,817 800 Construction — — — — 4,641 4,641 — Total 1,669 714 3,350 5,733 2,142,725 2,148,458 800 Consumer loans: Home equity 149 — 1,147 1,296 272,571 273,867 52 Auto and other 4,709 990 2,729 8,428 496,171 504,599 1 Total 4,858 990 3,876 9,724 768,742 778,466 53 Total $ 9,791 $ 3,826 $ 33,511 $ 47,128 $ 7,119,369 $ 7,166,497 $ 975 Business Activities Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2018 Commercial real estate: Construction $ — $ — $ — $ — $ 327,792 $ 327,792 $ — Commercial real estate 913 276 18,833 20,022 2,240,897 2,260,919 993 Total 913 276 18,833 20,022 2,568,689 2,588,711 993 Commercial and industrial loans Total 4,694 975 4,363 10,305 1,503,233 1,513,538 4 Residential mortgages: 1-4 family 1,631 1,619 1,440 4,690 2,313,026 2,317,716 66 Construction — — — — 9,582 9,582 — Total 1,631 1,619 1,440 4,690 2,322,608 2,327,298 66 Consumer loans: Home equity 618 15 933 1,566 288,395 289,961 — Auto and other 3,543 615 1,699 5,857 641,379 647,236 — Total 4,161 630 2,632 7,423 929,774 937,197 — Total $ 11,399 $ 3,500 $ 27,541 $ 42,440 $ 7,324,304 $ 7,366,744 $ 1,063 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 1,396 $ 47,792 $ — Commercial real estate 3,907 245 10,247 14,399 21,639 1,189,521 5,751 Total 3,907 245 10,247 14,399 23,035 1,237,313 5,751 Commercial and industrial loans Total 888 299 1,275 2,462 26,718 397,891 442 Residential mortgages: 1-4 family 745 491 932 2,168 10,840 533,536 139 Construction — — — — — 3,478 — Total 745 491 932 2,168 10,840 537,014 139 Consumer loans: Home equity 346 222 789 1,357 540 106,724 72 Auto and other 120 22 265 407 286 56,989 — Total 466 244 1,054 1,764 826 163,713 72 Total $ 6,006 $ 1,279 $ 13,508 $ 20,793 $ 61,419 $ 2,335,931 $ 6,404 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2018 Commercial real estate: Construction $ — $ — $ — $ — $ — $ 25,220 $ — Commercial real estate 2,603 1,127 4,183 7,913 11,994 786,290 1,652 Total 2,603 1,127 4,183 7,913 11,994 811,510 1,652 Commercial and industrial loans: Total 217 147 1,515 1,879 29,539 466,508 144 Residential mortgages: 1-4 family 1,382 144 918 2,444 4,888 238,952 75 Construction — — — — — 174 — Total 1,382 144 918 2,444 4,888 239,126 75 Consumer loans: Home equity 290 148 751 1,189 553 86,719 — Auto and other 193 62 547 802 314 72,646 96 Total 483 210 1,298 1,991 867 159,365 96 Total $ 4,685 $ 1,628 $ 7,914 $ 14,227 $ 47,288 $ 1,676,509 $ 1,967 The following is summary information pertaining to non-accrual loans at year-end 2019 and 2018: December 31, 2019 December 31, 2018 (In thousands) Business Activities Acquired Loans Total Business Activities Acquired Loans Total Commercial real estate: Construction $ — $ — $ — $ — $ — $ — Other commercial real estate 15,623 4,496 20,119 17,840 2,531 20,371 Total 15,623 4,496 20,119 17,840 2,531 20,371 Commercial and industrial loans: Total 10,540 833 11,373 4,632 1,371 6,003 Residential mortgages: 1-4 family 2,550 793 3,343 1,374 843 2,217 Construction — — — — — — Total 2,550 793 3,343 1,374 843 2,217 Consumer loans: Home equity 1,095 717 1,812 933 751 1,684 Auto and other 2,728 265 2,993 1,699 451 2,150 Total 3,823 982 4,805 2,632 1,202 3,834 Total non-accrual loans $ 32,536 $ 7,104 $ 39,640 $ 26,478 $ 5,947 $ 32,425 Loans evaluated for impairment as of December 31, 2019 and 2018 were as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 19,192 $ 9,167 $ 3,019 $ 630 $ 32,008 Collectively evaluated 2,777,764 1,433,450 2,145,439 777,836 7,134,489 Total $ 2,796,956 $ 1,442,617 $ 2,148,458 $ 778,466 $ 7,166,497 Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 23,345 $ 2,825 $ 2,089 $ 342 $ 28,601 Collectively evaluated 2,565,366 1,510,713 2,325,209 936,855 7,338,143 Total $ 2,588,711 $ 1,513,538 $ 2,327,298 $ 937,197 $ 7,366,744 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 4,241 $ 464 $ 372 $ 575 $ 5,652 Purchased credit-impaired loans 23,035 26,718 10,840 826 61,419 Collectively evaluated 1,210,037 370,709 525,802 162,312 2,268,860 Total $ 1,237,313 $ 397,891 $ 537,014 $ 163,713 $ 2,335,931 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 3,980 $ 763 $ 362 $ 646 $ 5,751 Purchased credit-impaired loans 11,994 29,539 4,888 867 47,288 Collectively evaluated 795,536 436,206 233,876 157,852 1,623,470 Total $ 811,510 $ 466,508 $ 239,126 $ 159,365 $ 1,676,509 The following is a summary of impaired loans at year-end 2019 and 2018 and for the years then ended: Business Activities Loans At December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate $ 18,676 $ 37,493 $ — Other commercial and industrial loans 4,805 10,104 — Residential mortgages - 1-4 family 433 699 — Consumer - home equity 32 238 — With an allowance recorded: Other commercial real estate $ 550 $ 1,411 $ 20 Other commercial and industrial loans 4,166 12,136 122 Residential mortgages - 1-4 family 2,615 2,924 109 Consumer - home equity 594 614 42 Consumer - other 8 8 1 Total Commercial real estate $ 19,226 $ 38,904 $ 20 Commercial and industrial 8,971 22,240 122 Residential mortgages 3,048 3,623 109 Consumer 634 860 43 Total impaired loans $ 31,879 $ 65,627 $ 294 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Business Activities Loans At December 31, 2018 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate $ 22,606 $ 31,038 $ — Other commercial and industrial loans 1,584 2,566 — Residential mortgages - 1-4 family 443 441 — Consumer - home equity 230 242 — With an allowance recorded: Other commercial real estate $ 666 $ 670 $ 9 Other commercial and industrial loans 1,251 1,235 49 Residential mortgages - 1-4 family 1,663 1,779 128 Consumer - home equity 100 106 10 Consumer - other 13 13 1 Total Commercial real estate $ 23,272 $ 31,708 $ 9 Commercial and industrial 2,835 3,801 49 Residential mortgages 2,106 2,220 128 Consumer 343 361 11 Total impaired loans $ 28,556 $ 38,090 $ 197 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans At December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,200 $ 6,021 $ — Other commercial and industrial loans 437 532 — Residential mortgages - 1-4 family 292 293 — Consumer - home equity 416 844 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 1,033 $ 1,050 $ 97 Other commercial and industrial loans 28 30 1 Residential mortgages - 1-4 family 84 110 8 Consumer - home equity 121 123 6 Consumer - other 39 37 6 Total Commercial real estate $ 4,233 $ 7,071 $ 97 Commercial and industrial 465 562 1 Residential mortgages 376 403 8 Consumer 576 1,004 12 Total impaired loans $ 5,650 $ 9,040 $ 118 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans December 31, 2018 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,055 $ 5,959 $ — Other commercial and industrial loans 538 644 — Residential mortgages - 1-4 family 271 324 — Consumer - home equity 399 1,053 — Consumer - other — 11 — With an allowance recorded: Other commercial real estate loans $ 925 $ 947 $ 9 Other commercial and industrial loans 228 232 4 Residential mortgages - 1-4 family 94 117 36 Consumer - home equity 205 196 41 Consumer - other 43 40 7 Total Commercial real estate $ 3,980 $ 6,906 $ 9 Commercial and industrial 766 876 4 Residential mortgages 365 441 36 Consumer 647 1,300 48 Total impaired loans $ 5,758 $ 9,523 $ 97 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2019, 2018, and 2017: Business Activities Loans December 31, 2019 December 31, 2018 December 31, 2017 (in thousands) Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 19,805 $ 586 $ 24,078 $ 373 $ 21,208 $ 1,337 Other commercial and industrial 3,165 523 914 245 4,437 265 Residential mortgages - 1-4 family 185 17 428 20 1,128 31 Consumer-home equity 148 3 107 10 1,291 30 Consumer-other — — — — 72 3 With an allowance recorded: Other commercial real estate $ 374 $ 107 $ 555 $ 30 $ 11,541 $ 532 Other commercial and industrial 2,533 793 1,259 139 3,251 267 Residential mortgages - 1-4 family 2,427 150 1,407 75 1,289 59 Consumer-home equity 349 32 98 6 1,007 29 Consumer - other 11 1 15 1 4 1 Total Commercial real estate $ 20,179 $ 693 $ 24,633 $ 403 $ 32,790 $ 1,872 Commercial and industrial 5,698 1,316 2,173 384 7,688 532 Residential mortgages 2,612 167 1,835 95 2,417 90 Consumer loans 508 36 220 17 2,374 63 Total impaired loans $ 28,997 $ 2,212 $ 28,861 $ 899 $ 45,269 $ 2,557 Acquired Loans December 31, 2019 December 31, 2018 December 31, 2017 (in thousands) Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 1,603 $ 117 $ 3,280 $ 263 $ 829 $ 321 Other commercial and industrial 441 51 428 68 581 43 Residential mortgages - 1-4 family 241 11 290 9 390 28 Consumer - home equity 475 23 635 4 773 22 Consumer - other — — 13 1 7 1 With an allowance recorded: Other commercial real estate $ 1,005 $ 59 $ 950 $ 53 $ 2,622 $ 138 Other commercial and industrial 29 2 197 41 47 13 Residential mortgages - 1-4 family 88 7 26 9 173 9 Consumer - home equity 68 6 89 12 400 21 Consumer - other 41 2 11 3 — — Total Commercial real estate $ 2,608 $ 176 $ 4,230 $ 316 $ 3,451 $ 459 Commercial and industrial 470 53 625 109 628 56 Residential mortgages 329 18 316 18 563 37 Consumer loans 584 31 748 20 1,180 44 Total impaired loans $ 3,991 $ 278 $ 5,919 $ 463 $ 5,822 $ 596 No additional funds are committed to be advanced in connection with impaired loans. Troubled Debt Restructuring Loans The Company’s loan portfolio also includes certain loans that have been modified in a Troubled Debt Restructuring (TDR), where economic concessions have been granted to borrowers who have experienced or are expected to experience financial difficulties. These concessions typically result from the Company’s loss mitigation activities and could include reductions in the interest rate, payment extensions, forgiveness of principal, forbearance, or other actions. Certain TDRs are classified as nonperforming at the time of restructure and may only be returned to performing status after considering the borrower’s sustained repayment performance for a reasonable period, generally six months . TDRs are evaluated individually for impairment and may result in a specific allowance amount allocated to an individual loan. The following tables include the recorded investment and number of modifications for modified loans identified during the years-ended December 31, 2019, 2018, and 2017 respectively. The tables include the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the years-ended December 31, 2019, 2018, and 2017 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Other commercial real estate 3 $ 420 $ 420 Other commercial and industrial loans 6 1,434 1,434 Residential mortgages - 1-4 family 2 98 98 Consumer - home equity 2 111 111 13 $ 2,063 $ 2,063 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Other commercial real estate 5 $ 2,061 $ 2,061 Other commercial and industrial loans 1 43 43 Residential mortgages - 1-4 family 4 581 581 Consumer - home equity — — — 10 $ 2,685 $ 2,685 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Other commercial real estate 16 $ 13,680 $ 11,953 Other commercial and industrial loans 12 3,507 3,507 Residential mortgages - 1-4 family 4 331 314 Consumer - home equity 3 122 122 35 $ 17,640 $ 15,896 The following table discloses the recorded investments and numbers of modifications for TDRs where a concession has been made within the previous 12 months, that then defaulted in the respective reporting period. For the year ended 2019, there was one loan that was restructured that had subsequently defaulted during the period. For the period ended 2018, there were no loans that were restructured that had subsequently defaulted during the period. For the year ended 2017, there were three loans that were restructured that had subsequently defaulted during the period. Modifications that subsequently defaulted for the twelve months ending December 31, 2019 Number of Contracts Recorded Investment Troubled Debt Restructurings Other commercial and industrial loans 1 $ 195 1 $ 195 Modifications that subsequently defaulted for the twelve months ending December 31, 2017 Number of Contracts Recorded Investment Troubled Debt Restructurings Other commercial real estate 1 $ 113 Other commercial and industrial loans 2 492 Residential mortgages - 1-4 family — — 3 $ 605 The following table presents the Company’s TDR activity in 2019 and 2018: (In thousands) 2019 2018 2017 Balance at beginning of year $ 27,415 $ 41,990 $ 33,829 Principal payments (6,086 ) (8,547 ) (3,213 ) TDR status change (1) — — — Other reductions (2) (4,076 ) (8,713 ) (4,522 ) Newly identified TDRs 2,063 2,685 15,896 Balance at end of year $ 19,316 $ 27,415 $ 41,990 ________________________________ (1) TDR status change classification represents TDR loans with a specified interest rate equal to or greater than the rate that the Company was willing to accept at the time of the restructuring for a new loan with comparable risk and the loan was on current payment status and not impaired based on the terms specified by the restructuring agreement. (2) Other reductions classification consists of transfer to other real estate owned, charge-offs to loans, and other loan sale payoffs. The evaluation of certain loans individually for specific impairment includes loans that were previously classified as TDRs or continue to be classified as TDRs. As of December 31, 2019 and 2018, the Company maintained no foreclosed residential real estate property. Additionally, residential mortgage loans collateralized by real estate property that are in the process of foreclosure as of December 31, 2019 and December 31, 2018 totaled $6.5 million and $3.2 million , respectively, including sold loans serviced by the Company.

LOAN LOSS ALLOWANCE

LOAN LOSS ALLOWANCE	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
LOAN LOSS ALLOWANCE	LOAN LOSS ALLOWANCE Activity in the allowance for loan losses for 2019, 2018, and 2017 was as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Charged-off loans 6,577 23,799 635 3,322 34,333 Recoveries on charged-off loans 570 1,012 57 253 1,892 Provision for loan losses 9,033 25,404 (1,417 ) 458 33,478 Balance at end of year $ 24,758 $ 19,121 $ 8,540 $ 4,757 $ 57,176 Individually evaluated for impairment 20 122 109 43 294 Collectively evaluated 24,738 18,999 8,431 4,714 56,882 Total $ 24,758 $ 19,121 $ 8,540 $ 4,757 $ 57,176 Business Activities Loans (In thousands) Commercial real estate Commercial Residential Consumer Total Balance at beginning of year $ 16,843 $ 13,850 $ 9,420 $ 5,807 $ 45,920 Charged-off loans 5,859 4,275 157 3,187 13,478 Recoveries on charged-off loans 50 620 114 363 1,147 Provision for loan losses 10,698 6,309 1,158 4,385 22,550 Balance at end of year $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Individually evaluated for impairment 9 49 128 11 197 Collectively evaluated 21,723 16,455 10,407 7,357 55,942 Total $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 16,498 $ 9,447 $ 7,805 $ 5,479 $ 39,229 Charged-off loans 3,875 3,373 806 3,470 11,524 Recoveries on charged-off loans 170 179 270 270 889 Provision for loan losses 4,050 7,597 2,151 3,528 17,326 Balance at end of year $ 16,843 $ 13,850 $ 9,420 $ 5,807 $ 45,920 Individually evaluated for impairment 229 66 130 35 460 Collectively evaluated 16,614 13,784 9,290 5,772 45,460 Total $ 16,843 $ 13,850 $ 9,420 $ 5,807 $ 45,920 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Charged-off loans 830 571 263 557 2,221 Recoveries on charged-off loans 672 438 116 123 1,349 Provision for loan losses 1,111 126 365 339 1,941 Balance at end of year $ 4,106 $ 1,057 $ 848 $ 388 $ 6,399 Individually evaluated for impairment 97 1 8 12 118 Collectively evaluated 4,009 1,056 840 376 6,281 Total $ 4,106 $ 1,057 $ 848 $ 388 $ 6,399 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 3,856 $ 1,125 $ 598 $ 335 $ 5,914 Charged-off loans 1,812 524 1,091 1,106 4,533 Recoveries on charged-off loans 294 286 51 417 1,048 Provision for loan losses 815 177 1,072 837 2,901 Balance at end of year $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Individually evaluated for impairment 9 4 36 48 97 Collectively evaluated 3,144 1,060 594 435 5,233 Total $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 2,303 $ 1,164 $ 766 $ 536 $ 4,769 Charged-off loans 771 844 797 648 3,060 Recoveries on charged-off loans 65 245 43 153 506 Provision for loan losses 2,259 560 586 294 3,699 Balance at end of year $ 3,856 $ 1,125 $ 598 $ 335 $ 5,914 Individually evaluated for impairment 56 1 9 45 111 Collectively evaluated 3,800 1,124 589 290 5,803 Total $ 3,856 $ 1,125 $ 598 $ 335 $ 5,914 Credit Quality Information Business Activities Loans Credit Quality Analysis The Company monitors the credit quality of its portfolio by using internal risk ratings that are based on regulatory guidance. Loans that are given a Pass rating are not considered a problem credit. Loans that are classified as Special Mention loans are considered to have potential weaknesses and are evaluated closely by management. Substandard and non-accruing loans are loans for which a definitive weakness has been identified and which may make full collection of contractual cash flows questionable. Doubtful loans are those with identified weaknesses that make full collection of contractual cash flows, on the basis of currently existing facts, conditions, and values, highly questionable and improbable. For commercial credits, the Company assigns an internal risk rating at origination and reviews the rating annual, semiannually, or quarterly depending on the risk rating. The rating is also reassessed at any point in time when management becomes aware of information that may affect the borrower’s ability to fulfill their obligations. The Company risk rates its residential mortgages, including 1-4 family and residential construction loans, based on a three rating system: Pass, Special Mention, and Substandard. Loans that are current within 59 days are rated Pass. Residential mortgages that are 60 - 89 days delinquent are rated Special Mention. Loans delinquent for 90 days or greater are rated Substandard and generally placed on non-accrual status. Home equity loans are risk rated based on the same rating system as the Company’s residential mortgages. Ratings for other consumer loans, including auto loans, are based on a two rating system. Loans that are current within 119 days are rated Performing while loans delinquent for 120 days or more are rated Non-performing. Other consumer loans are placed on non-accrual at such time as they become Non-performing. Acquired Loans Credit Quality Analysis Upon acquiring a loan portfolio, our internal loan review function assigns risk ratings to the acquired loans, utilizing the same methodology as it does with business activities loans. This may differ from the risk rating policy of the predecessor bank. Loans which are rated Substandard or worse according to the rating process outlined below are generally deemed to be credit impaired loans accounted for under ASC 310-30, regardless of whether they are classified as performing or non-performing. The Bank utilizes a loan risk rating system for acquired loans consistent with loans originated from business activities, as outlined in the Credit Quality Information section of this Note. The ratings system is similar to loans originated through business activities. The Company presented several tables within this footnote separately for business activity loans and acquired loans in order to distinguish the credit performance of the acquired loans from the business activity loans. The following tables present the Company’s loans by risk rating at year-end 2019 and 2018: Business Activities Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Real Estate Total commercial real estate (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 382,014 $ 327,792 $ 2,354,375 $ 2,198,129 $ 2,736,389 $ 2,525,921 Special mention — — 12,167 9,805 12,167 9,805 Substandard — — 48,400 52,985 48,400 52,985 Doubtful — — — — — — Total $ 382,014 $ 327,792 $ 2,414,942 $ 2,260,919 $ 2,796,956 $ 2,588,711 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Total comm. and industrial (In thousands) 2019 2018 Grade: Pass $ 1,366,342 $ 1,469,139 Special mention 50,072 14,279 Substandard 24,112 29,176 Doubtful 2,091 944 Total $ 1,442,617 $ 1,513,538 Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 2,139,753 $ 2,314,657 $ 4,641 $ 9,582 $ 2,144,394 $ 2,324,239 Special mention 714 1,619 — — 714 1,619 Substandard 3,350 1,440 — — 3,350 1,440 Total $ 2,143,817 $ 2,317,716 $ 4,641 $ 9,582 $ 2,148,458 $ 2,327,298 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer (In thousands) 2019 2018 2019 2018 2019 2018 Performing $ 272,772 $ 289,028 $ 501,871 $ 645,537 $ 774,643 $ 934,565 Nonperforming 1,095 933 2,728 1,699 3,823 2,632 Total $ 273,867 $ 289,961 $ 504,599 $ 647,236 $ 778,466 $ 937,197 Acquired Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Real Estate Total commercial real estate (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 46,396 $ 24,519 $ 1,130,333 $ 743,684 $ 1,176,729 $ 768,203 Special mention — — 5,993 9,086 5,993 9,086 Substandard 1,396 701 53,195 33,520 54,591 34,221 Total $ 47,792 $ 25,220 $ 1,189,521 $ 786,290 $ 1,237,313 $ 811,510 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Total comm. and industrial (In thousands) 2019 2018 Grade: Pass $ 373,744 $ 439,603 Special mention 4,404 11,374 Substandard 19,743 15,532 Total $ 397,891 $ 466,509 Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 528,282 $ 235,173 $ 3,478 $ 174 $ 531,760 $ 235,347 Special mention 592 144 — — 592 144 Substandard 4,662 3,635 — — 4,662 3,635 Total $ 533,536 $ 238,952 $ 3,478 $ 174 $ 537,014 $ 239,126 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer (In thousands) 2019 2018 2019 2018 2019 2018 Performing $ 106,007 $ 85,968 $ 56,724 $ 72,195 $ 162,731 $ 158,163 Nonperforming 717 751 265 451 982 1,202 Total $ 106,724 $ 86,719 $ 56,989 $ 72,646 $ 163,713 $ 159,365 The following table summarizes information about total loans rated Special Mention or lower. The table below includes consumer loans that are Special Mention and Substandard accruing that are classified in the above table as performing based on payment activity. 2019 2018 (In thousands) Business Acquired Loans Total Business Acquired Loans Total Non-Accrual $ 32,536 $ 7,104 $ 39,640 $ 26,478 $ 5,947 $ 32,425 Substandard Accruing 49,293 73,131 122,424 60,698 48,792 109,490 Total Classified 81,829 80,235 162,064 87,176 54,739 141,915 Special Mention 63,943 11,341 75,284 26,333 20,833 47,166 Total Criticized $ 145,772 $ 91,576 $ 237,348 $ 113,509 $ 75,572 $ 189,081

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT Year-end premises and equipment are summarized as follows: (In thousands) 2019 2018 Estimated Useful Land $ 17,816 $ 14,096 N/A Buildings and improvements 116,997 105,190 5 - 39 years Furniture and equipment (1) 64,044 56,207 3 - 7 years Construction in process (1) 1,580 1,314 Premises and equipment, gross 200,437 176,807 Accumulated depreciation and amortization (1) (78,966 ) (68,440 ) Premises and equipment, net $ 121,471 $ 108,367 Premises and equipment, net from discontinued operations 1,073 1,867 Premises and equipment, net from continuing operations $ 120,398 $ 106,500 (1) Includes premises and equipment classified as discontinued operations. See Note 3 - Discontinued Operations for more information. Depreciation and amortization expense including discontinued operations for the years 2019, 2018, and 2017 amounted to $11.8 million , $10.8 million , and $9.9 million , respectively.

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLES	GOODWILL AND OTHER INTANGIBLES Goodwill and other intangible assets are presented in the tables below. The Company had one acquisition during 2019. There was no acquisition during 2018. In accordance with applicable accounting guidance, the Company allocated the amount paid to the fair value of the net assets acquired, with any excess amounts recorded as goodwill. The goodwill balance is allocated to the consolidated Company. The activity impacting goodwill in 2019 and 2018 is as follows: (In thousands) 2019 2018 Balance, beginning of the period $ 518,325 $ 519,287 Goodwill acquired and adjusted: SI Financial Group, Inc. 36,379 — Adjustments (1) (942 ) (962 ) Balance, end of the period $ 553,762 $ 518,325 ______________________________________________________________________________________________________ (1) In 2019, goodwill related to the SI Financial Group acquisition was adjusted to reflect new information available during the one-year measurement period. In 2018, goodwill related to the Commerce acquisition was adjusted to reflect new information available during the one-year measurement period. The Company tests goodwill impairment annually as of June 30 using second quarter data. The results of the quantitative assessment indicated it is more likely than not that the reporting unit's fair value exceeds its carrying amount, and accordingly, the two-step impairment test was not performed. When events or changes in circumstances indicate that impairment is possible, the Company performs additional reviews. No impairment was recorded on goodwill for 2019, 2018, and 2017. The components of other intangible assets are as follows: (In thousands) Gross Intangible Assets Accumulated Amortization Net Intangible Assets December 31, 2019 Non-maturity deposits (core deposit intangible) $ 84,903 $ (42,663 ) $ 42,240 Insurance contracts 7,558 (7,553 ) 5 All other intangible assets 7,866 (4,496 ) 3,370 Total $ 100,327 $ (54,712 ) $ 45,615 December 31, 2018 Non-maturity deposits (core deposit intangible) $ 66,923 $ (37,410 ) $ 29,513 Insurance contracts 7,558 (7,542 ) 16 All other intangible assets 7,866 (3,977 ) 3,889 Total $ 82,347 $ (48,929 ) $ 33,418 Other intangible assets are amortized on a straight-line or accelerated basis over their estimated lives, which range from four to fifteen years . Amortization expense related to intangibles totaled $5.8 million in 2019, $4.9 million in 2018, and $3.5 million in 2017. The estimated aggregate future amortization expense for intangible assets remaining at year-end 2019 is as follows: 2020- $6.2 million ; 2021- $6.0 million ; 2022- $5.9 million ; 2023- $5.6 million ; 2024- $ 5.4 million ; and thereafter- $16.6 million . For the years 2019, 2018, and 2017, no impairment charges were identified for the Company’s intangible assets.

OTHER ASSETS

OTHER ASSETS	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
OTHER ASSETS	OTHER ASSETS Year-end other assets are summarized as follows: (In thousands) 2019 2018 Capitalized servicing rights (1) $ 26,451 $ 23,376 Accrued interest receivable 36,462 36,879 Accrued federal and state tax receivable 23,786 23,923 Right-of-use assets (1) 76,332 — Derivative assets (1) 80,190 35,654 Assets held for sale 1,734 1,541 Other (1) 16,647 21,165 Total other assets $ 261,602 $ 142,538 Total other assets from discontinued operations 23,822 21,612 Total other assets from continuing operations $ 237,780 $ 120,926 (1) Includes other assets classified as discontinued operations. See Note 3 - Discontinued Operations for more information. The Bank sells loans in the secondary market and retains the ability to service many of these loans. The Bank earns fees for the servicing provided. Loans sold and serviced for others from continuing operations amounted to $1.7 billion , $1.4 billion , and $1.4 billion at year-end 2019, 2018, and 2017, respectively. Loans sold and serviced for others from discontinued operations amounted to $1.4 billion , $0.8 billion , and $0.3 billion at year-end 2019, 2018, and 2017. Loans serviced for others are not included in the accompanying Consolidated Balance Sheets. The risks inherent in servicing assets relate primarily to changes in prepayments that result from shifts in interest rates. Contractually specified servicing fees from continuing operations were $5.6 million , $4.6 million , and $4.4 million for the years 2019, 2018, and 2017, respectively, and included as a component of loan related fees within non-interest income. Contractually specified servicing fees from discontinued operations were $1.9 million , $1.0 million , and $0.2 million for the years 2019, 2018, and 2017, respectively, and included as a component of other income in Note 3 - Discontinued Operations. Refer to Note 22 - Fair Value Measurements for significant assumptions and inputs used in the valuation at year-end 2019. Servicing rights activity was as follows: (In thousands) 2019 2018 Balance at beginning of year $ 23,376 $ 16,361 Additions 16,837 10,660 Amortization (3,240 ) (3,124 ) Change in fair value (5,822 ) 29 Allowance adjustment (4,700 ) (550 ) Balance at end of year (1) $ 26,451 $ 23,376 (1) The balances of servicing rights accounted for at fair value as of December 31, 2019 and December 31, 2018 were $12.3 million and $11.5 million , respectively. Servicing rights activity from discontinued operations during 2019 included $11.1 million of additions, $5.8 million decrease in fair value, and $4.5 million valuation allowance. During 2018, servicing rights activity from discontinued operations included $7.6 million of additions.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2019
Deposits [Abstract]
DEPOSITS	DEPOSITS A summary of year-end time deposits is as follows: (In thousands) 2019 2018 Maturity date: Within 1 year $ 2,734,870 $ 2,142,943 Over 1 year to 2 years 582,622 717,706 Over 2 years to 3 years 145,976 217,840 Over 3 years to 4 years 90,731 109,891 Over 4 years to 5 years 33,754 96,479 Over 5 years 1,416 2,858 Total $ 3,589,369 $ 3,287,717 Account balances: Less than $100,000 $ 905,190 $ 719,689 $100,000 through $250,000 2,027,717 2,060,500 $250,000 or more 656,462 507,528 Total $ 3,589,369 $ 3,287,717 Included in total deposits on the Consolidated Balance Sheets are brokered deposits of $1.2 billion and $1.4 billion at December 31, 2019 and December 31, 2018, respectively. Also included in total deposits are reciprocal deposits of $91.7 million and $84.4 million at December 31, 2019 and December 31, 2018, respectively, as well as related party deposits of $63.9 million and $123.9 million at December 31, 2019 and December 31, 2018, respectively.

BORROWED FUNDS

BORROWED FUNDS	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
BORROWED FUNDS	BORROWED FUNDS Borrowed funds at December 31, 2019 and 2018 are summarized, as follows: 2019 2018 (in thousands, except rates) Principal Weighted Principal Weighted Short-term borrowings: Advances from the FHLBB $ 125,000 2.06 % $ 1,118,832 2.58 % Total short-term borrowings: 125,000 2.06 1,118,832 2.58 Long-term borrowings: Advances from the FHLBB 605,501 2.16 309,466 2.17 Subordinated notes 74,232 7.00 74,054 7.00 Junior subordinated borrowing - Trust I 15,464 3.76 15,464 4.50 Junior subordinated borrowing - Trust II 7,353 3.59 — — Total long-term borrowings: 702,550 2.72 398,984 3.16 Total $ 827,550 2.62 % $ 1,517,816 2.73 % Short-term debt includes Federal Home Loan Bank of Boston (“FHLBB”) advances with an original maturity of less than one year. At year-end 2019, the Company maintained a short-term line-of-credit through a correspondent bank with no balance outstanding. The Bank also maintains a $3.0 million secured line of credit with the FHLBB that bears a daily adjustable rate calculated by the FHLBB. There was no outstanding balance on the FHLBB line of credit for the periods ended December 31, 2019 and December 31, 2018. The Company is in compliance with all debt covenants as of December 31, 2019. The Bank is approved to borrow on a short-term basis from the Federal Reserve Bank of Boston as a non-member bank. The Bank has pledged certain loans and securities to the Federal Reserve Bank to support this arrangement. No borrowings with the Federal Reserve Bank of Boston took place for the periods ended December 31, 2019 and December 31, 2018. Long-term FHLBB advances consist of advances with an original maturity of more than one year and are subject to prepayment penalties. The advances outstanding at December 31, 2019 include callable advances totaling $10 million and amortizing advances totaling $4.4 million . The advances outstanding at December 31, 2018 include no callable advances and amortizing advances totaling $1.7 million . All FHLBB borrowings, including the line of credit, are secured by a blanket security agreement on certain qualified collateral, principally all residential first mortgage loans and certain securities. A summary of maturities of FHLBB advances at year-end 2019 is as follows: 2019 (In thousands) Amount Weighted Fixed rate advances maturing: 2020 $ 419,996 2.25 % 2021 231,476 2.00 2022 59,349 1.92 2023 11,924 2.23 2024 and beyond 7,756 1.82 Total FHLBB advances $ 730,501 2.14 % The Company did no t have variable-rate FHLB advances for the period ended December 31, 2019 and December 31, 2018. In September 2012, the Company issued fifteen year subordinated notes in the amount of $75.0 million at a discount of 1.15% . The interest rate is fixed at 6.875% for the first ten years. After ten years, the notes become callable and convert to an interest rate of three month LIBOR plus 5.113% . The subordinated note includes reduction to the note principal balance of $338 thousand and $461 thousand for unamortized debt issuance costs as of December 31, 2019 and December 31 2018, respectively. The Company holds 100% of the common stock of Berkshire Hills Capital Trust I (“Trust I”) which is included in other assets with a cost of $0.5 million . The sole asset of Trust I is $15.5 million of the Company’s junior subordinated debentures due in 2035. These debentures bear interest at a variable rate equal to LIBOR plus 1.85% and had a rate of 3.76% and 4.50% at December 31, 2019 and December 31, 2018, respectively. The Company has the right to defer payments of interest for up to five years on the debentures at any time, or from time to time, with certain limitations, including a restriction on the payment of dividends to shareholders while such interest payments on the debentures have been deferred. The Company has not exercised this right to defer payments. The Company has the right to redeem the debentures at par value on each quarterly payment date. Trust I is considered a variable interest entity for which the Company is not the primary beneficiary. Accordingly, Trust I is not consolidated into the Company’s financial statements. The Company holds 100% of the common stock of SI Capital Trust II (“Trust II”) which is included in other assets with a cost of $0.2 million . The sole asset of Trust II is $8.2 million of the Company’s junior subordinated debentures due in 2036. These debentures bear interest at a variable rate equal to LIBOR plus 1.70% and had a rate of 3.59% at December 31, 2019. The Company has the right to defer payments of interest for up to five years on the debentures at any time, or from time to time, with certain limitations, including a restriction on the payment of dividends to shareholders while such interest payments on the debentures have been deferred. The Company has not exercised this right to defer payments. The Company has the right to redeem the debentures at par value. Trust II is considered a variable interest entity for which the Company is not the primary beneficiary. Accordingly, Trust II is not consolidated into the Company’s financial statements.

OTHER LIABILITIES

OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	OTHER LIABILITIES Year-end other liabilities are summarized as follows: (In thousands) 2019 2018 Derivative liabilities $ 80,681 $ 33,973 Capital and financing lease obligations 10,883 10,986 Asset purchase settlement payable (1) 189 5,727 Employee benefits liability 44,781 27,229 Operating lease liabilities (1) 80,734 5,674 Accrued interest payable 11,625 11,808 Customer transaction clearing accounts 4,310 17,574 Other (1) 60,676 46,145 Total other liabilities $ 293,879 $ 159,116 Total other liabilities from discontinued operations 26,481 9,597 Total other liabilities from continuing operations $ 267,398 $ 149,519 (1) Includes other liabilities classified as discontinued operations. See Note 3 - Discontinued Operations for more information.

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	EMPLOYEE BENEFIT PLANS Pension Plan The Company maintains a legacy, employer-sponsored defined benefit pension plan (the “Plan”) for which participation and benefit accruals were frozen on January 1, 2003. The Plan was assumed in connection with the Rome Bancorp acquisition in 2011. Accordingly, no employees are permitted to commence participation in the Plan and future salary increases and years of credited service are not considered when computing an employee’s benefits under the Plan. As of December 31, 2019, all minimum Employee Retirement Income Security Act (“ERISA”) funding requirements have been met. Information regarding the pension plan is as follows: December 31, (In thousands) 2019 2018 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ 5,669 $ 6,353 Service Cost 72 74 Interest cost 228 217 Actuarial loss (gain) 542 (503 ) Benefits paid (333 ) (323 ) Settlements (330 ) (149 ) Projected benefit obligation at end of year 5,848 5,669 Accumulated benefit obligation 5,848 5,669 Change in fair value of plan assets: Fair value of plan assets at plan beginning of year 5,522 5,446 Actual return on plan assets 940 (359 ) Contributions by employer — 907 Benefits paid (333 ) (323 ) Settlements (330 ) (149 ) Fair value of plan assets at end of year 5,799 5,522 Underfunded status $ 49 $ 147 Amounts Recognized on Consolidated Balance Sheets Other Liabilities $ 49 $ 147 Net periodic pension cost is comprised of the following: December 31, (In thousands) 2019 2018 Service Cost $ 72 $ 74 Interest Cost 228 217 Expected return on plan assets (373 ) (369 ) Amortization of unrecognized actuarial loss 117 84 Net periodic pension costs $ 44 $ 6 Changes in plan assets and benefit obligations recognized in accumulated other comprehensive income are as follows: December 31, (In thousands) 2019 2018 Amortization of actuarial (loss) $ (117 ) $ (84 ) Actuarial (gain) loss (25 ) 225 Settlement charge (70 ) — Total recognized in accumulated other comprehensive income (212 ) 141 Total recognized in net periodic pension cost recognized and other comprehensive income $ (168 ) $ 147 The amounts in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit cost are a net loss of $1.2 million and $1.5 million in 2019 and 2018, respectively. The Company did not make any cash contributions to the pension trust during 2019. The Company made cash contributions of $907 thousand during 2018, which was equal to the underfunded status of the trust as of December 31, 2017. The Company does no t expect to make any cash contributions in 2020. The amount expected to be amortized from other comprehensive income into net periodic pension cost over the next fiscal year is $93 thousand . The principal actuarial assumptions used are as follows: December 31, 2019 2018 Projected benefit obligation Discount rate 3.15 % 4.16 % Net periodic pension cost Discount rate 4.16 % 3.51 % Long term rate of return on plan assets 7.00 % 7.00 % The discount rate that is used in the measurement of the pension obligation is determined by comparing the expected future retirement payment cash flows of the pension plan to the Above Median FTSE Pension Discount Curve as of the measurement date. The expected long-term rate of return on Plan assets reflects long-term earnings expectations on existing Plan assets and those contributions expected to be received during the current plan year. In estimating that rate, appropriate consideration was given to historical returns earned by Plan assets in the fund and the rates of return expected to be available for reinvestment. The rates of return were adjusted to reflect current capital market assumptions and changes in investment allocations. The Company’s overall investment strategy with respect to the Plan’s assets is primarily for preservation of capital and to provide regular dividend and interest payments. The Plan’s targeted asset allocation is 65% equity securities via investment in the Long-Term Growth - Equity Portfolio ("LTGE"), 34% intermediate-term investment grade bonds via investment in the Long-Term Growth - Fixed-Income Portfolio ("LTGFI"), and 1% in cash equivalents portfolio (for liquidity). Equity securities include investments in a diverse mix of equity funds to gain exposure in the US and international markets. The fixed income portion of the Plan assets is a diversified portfolio that primarily invests in intermediate-term bond funds. The overall rate of return is based on the historical performance of the assets applied against the Plan’s target allocation, and is adjusted for the long-term inflation rate. The fair values for investment securities are determined by quoted prices in active markets, if available (Level 1). For securities where quoted prices are not available, fair values are calculated based on market prices of similar securities (Level 2). For securities where quoted prices or market prices of similar securities are not available, fair values are calculated using discounted cash flows or other market indicators (Level 3). The fair value of the Plan’s assets by category within the fair value hierarchy are as follows at December 31, 2019 and December 31, 2018. The Plan did not hold any assets classified as Level 3, nor were there any transfers. December 31, 2019 Asset Category (In thousands) Total Level 1 Level 2 Equity Mutual Funds: Large-Cap $ 1,900 $ — $ 1,900 Mid-Cap 453 — 453 Small-Cap 429 — 429 International 828 — 828 Fixed Income - US Core 1,535 — 1,535 Intermediate Duration 517 — 517 Cash Equivalents - money market 137 60 77 Total $ 5,799 $ 60 $ 5,739 December 31, 2018 Asset Category (In thousands) Total Level 1 Level 2 Equity Mutual Funds: Large-Cap $ 1,659 $ — $ 1,659 Mid-Cap 407 — 407 Small-Cap 418 — 418 International 751 — 751 Fixed Income - US Core 1,628 — 1,628 Intermediate Duration 545 — 545 Cash Equivalents - money market 114 52 62 Total $ 5,522 $ 52 $ 5,470 Estimated benefit payments under the pension plans over the next 10 years at December 31, 2019 are as follows: Year Payments (In thousands) 2020 370 2021 358 2022 371 2023 357 2024 - 2029 1,924 Multi-Employer Pension Plan As a result of the Company's acquisition of SI Financial Group, Inc. (“SIFI”), the Company participates in the Pentegra Defined Benefit Plan for Financial Institutions (the “Plan”), a tax-qualified defined benefit pension plan. The Plan operates as a multiple-employer plan under ERISA and the Internal Revenue Code, and as as a multi-employer plan for accounting purposes. The Plan was frozen effective September 6, 2013 and SIFI recorded a contingent obligation to settle the plan at a future date, which was assumed by the Company via acquisition. As of December 31, 2019, the Company's liability related to the Plan totaled $4.8 million . The Company made contributions of $290 thousand in 2019. As of July 1, 2019, the Plan held assets with a market value of $4.3 million and liabilities with a market value of $7.2 million . The funded status (market value of plan assets divided by funding target) of the Plan, was greater than 80% as of July 1, 2019, as required by federal and state regulations. Market value of the Plan's assets reflects contributions received through June 30, 2019. There are no collective bargaining agreements in place that require contributions to the Plan by the Company. The Plan is a single plan under the Internal Revenue Code and, as a result, all of the assets stand behind all of the liabilities. Accordingly, contributions made by a participating employer may be used to provide benefits to participants of other participating employers. Postretirement Benefits The Company maintains an unfunded postretirement medical plan assumed in connection with the Rome Bancorp acquisition in 2011. The postretirement plan has been modified so that participation is closed to those employees who did not meet the retirement eligibility requirements by March 31, 2011. The Company contributes partially to medical benefits and life insurance coverage for retirees. Such retirees and their surviving spouses are responsible for the remainder of the medical benefits, including increases in premiums levels, between the total premium and the Company’s contribution. The Company also has an executive long-term care (“LTC”) postretirement benefit plan which started August 1, 2014. The LTC plan reimburses executives for certain costs in the event of a future chronic illness. Funding of the plan comes from Company paid insurance policies or direct payments. At plan’s inception, a $558 thousand benefit obligation was recorded against equity representing the prior service cost of plan participants. Information regarding the postretirement plans is as follows: December 31, (In thousands) 2019 2018 Change in accumulated postretirement benefit obligation: Accumulated post-retirement benefit obligation at beginning of year $ 3,422 $ 3,693 Service Cost 38 40 Interest cost 142 130 Participant contributions — 46 Actuarial loss (gain) 565 (391 ) Benefits paid (128 ) (96 ) Accumulated post-retirement benefit obligation at end of year $ 4,039 $ 3,422 Change in plan assets: Fair value of plan assets at beginning of year $ — $ — Contributions by employer 128 50 Contributions by participant — 46 Benefits paid (128 ) (96 ) Fair value of plan assets at end of year $ — $ — Amounts Recognized on Consolidated Balance Sheets Other Liabilities $ 4,039 $ 3,422 Net periodic post-retirement cost is comprised of the following: December 31, (In thousands) 2019 2018 Service cost $ 38 $ 40 Interest costs 142 130 Amortization of net prior service credit 83 83 Amortization of net actuarial loss — — Net periodic post-retirement costs $ 263 $ 253 Changes in benefit obligations recognized in accumulated other comprehensive income are as follows: December 31, (In thousands) 2019 2018 Amortization of prior service credit $ (83 ) $ (83 ) Net actuarial loss (gain) 374 (191 ) Total recognized in accumulated other comprehensive income 291 (274 ) Accrued post-retirement liability recognized $ 4,039 $ 3,422 The amounts in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit cost are as follows: December 31, (In thousands) 2019 2018 Net prior service cost (credit) $ 1,409 $ 1,492 Net actuarial loss (gain) 374 (191 ) Total recognized in accumulated other comprehensive income $ 1,783 $ 1,301 The amount expected to be amortized from other comprehensive income into net periodic postretirement cost over the next fiscal year is $83 thousand . The discount rates used in the measurement of the postretirement plan obligations are determined by comparing the expected future retirement payment cash flows of the plans to the Above Median FTSE Pension Discount Curve as of the measurement date. The assumed discount rates on a weighted-average basis were 3.06% and 4.11% as of December 31, 2019 and December 31, 2018, respectively. The assumed health care cost trend rate used in measuring the accumulated post-retirement benefit medical obligation is expected to be 7.25% for 2020, and is gradually expected to decrease to 3.84% by 2075. This assumption may have a significant effect on the amounts reported. However, as noted above, increases in premium levels are the financial responsibility of the plan beneficiary. Thus an increase or decrease in 1% of the health care cost trend rates utilized would have had an immaterial effect on the service and interest cost as well as the accumulated post-retirement benefit obligation for the postretirement plan as of December 31, 2019. For participants in the LTC plan covered by insurance policies, no increase in annual premiums is assumed based on the history of the corresponding insurance provider. Estimated benefit payments under the post-retirement benefit plan over the next ten years at December 31, 2019 are as follows: Year Payments (In thousands) 2020 98 2021 103 2022 76 2023 103 2024 - 2029 658 401(k) Plan The Company provides a 401(k) Plan in which most eligible employees participate. Expense related to the plan was $4.1 million in 2019, $3.9 million in 2018, and $3.4 million in 2017. Employee Stock Ownership Plan (“ESOP”) As part of the Savings Institute acquisition in 2019, the Company acquired an ESOP plan that was frozen and terminated prior to the completion of the transaction. On acquisition date, all amounts in the plan were vested and the loan under the plans was repaid from the sale proceeds of unallocated shares. Other Plans The Company maintains supplemental executive retirement plans (“SERPs”) for select current and former executives. Benefits generally commence no earlier than age sixty-two and are payable either as an annuity or as a lump sum at the executive’s option. Most of these SERPs were assumed in connection with acquisitions. At year-end 2019 and 2018, the accrued liability for these SERPs was $20.3 million and $3.4 million , respectively. SERP expense was $928 thousand in 2019, $638 thousand in 2018, and $968 thousand in 2017, and is recognized over the required service period. During 2018, the Company released $5.4 million of accrued SERP liability, following a transition in the Company's Chief Executive Officer position. The separation agreement did not entitle the former executive to any future benefits, including the associated SERP, other than those described in the agreement. The Company has endorsement split-dollar arrangements pertaining to certain current and former executives and directors. Under these arrangements, the Company purchased policies insuring the lives of the executives and directors, and separately entered into agreements to split the policy benefits with the individuals. There are no post-retirement benefits associated with these policies. The Company also assumed split-dollar life insurance agreements from multiple prior acquisitions. The accrued liability for these split-dollar arrangements was $7.1 million as of year-end 2019 and $4.6 million as of year-end 2018.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Provision for Income Taxes The components of the Company’s provision for income taxes for the years ended December 31, 2019, 2018, and 2017 were, as follows: (In thousands) 2019 2018 2017 Current: Federal tax expense $ 16,576 $ 12,634 $ 10,092 State tax expense 5,323 4,114 292 Total current tax expense 21,899 16,748 10,384 Deferred: Federal tax expense 908 8,443 29,824 State tax (benefit)/expense (344 ) 3,770 1,805 Total deferred tax expense (1) 564 12,213 31,629 Change in valuation allowance — — 75 Income tax expense from continuing operations $ 22,463 $ 28,961 $ 42,088 Income tax (benefit)/expense from discontinued operations (1,468 ) (1,313 ) 2,414 Total $ 20,995 $ 27,648 $ 44,502 (1) 2017 deferred tax expense of $31.6 million includes an $18.1 million charge to re-measure the net deferred tax asset at December 31, 2017 pursuant to the reduction in the corporate income tax rate from 35% to 21%, effective January 1, 2018, per the Tax Cuts and Jobs Act enacted on December 22, 2017. Effective Tax Rate The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2019, 2018, and 2017: 2019 2018 2017 (In thousands, except rates) Amount Rate Amount Rate Amount Rate Statutory tax rate $ 26,037 21.0 % $ 29,018 21.0 % $ 31,921 35.0 % Increase (decrease) resulting from: State taxes, net of federal tax benefit 3,641 2.9 7,081 5.1 1,699 1.9 Tax exempt income - investments, net (3,527 ) (2.8 ) (3,620 ) (2.6 ) (5,395 ) (5.9 ) Bank-owned life insurance (1,305 ) (1.1 ) (1,337 ) (1.0 ) (1,556 ) (1.7 ) Non-deductible merger costs 122 0.1 181 0.1 368 0.4 Tax credits, net of basis reduction (3,531 ) (2.8 ) (3,574 ) (2.6 ) (4,656 ) (5.1 ) Change in valuation allowance — — — — 75 0.1 Impact of federal tax reform enactment — — — — 18,721 20.5 Other, net 1,026 0.8 1,212 0.9 911 1.0 Effective tax rate $ 22,463 18.1 % $ 28,961 20.9 % $ 42,088 46.2 % Deferred Tax Assets and Liabilities As of December 31, 2019 and 2018, significant components of the Company’s deferred tax assets and liabilities were, as follows: (In thousands) 2019 2018 Deferred tax assets: Allowance for loan losses $ 17,446 $ 16,754 Unrealized capital loss on tax credit investments 6,195 6,045 Net unrealized loss on securities available for sale and pension in OCI — 4,554 Employee benefit plans 10,565 5,161 Purchase accounting adjustments 39,359 27,249 Net operating loss carryforwards 951 1,162 Lease liability 22,497 — Premises and equipment 739 — Other 1,088 2,457 Deferred tax assets, net before valuation allowances 98,840 63,382 Valuation allowance (200 ) (200 ) Deferred tax assets, net of valuation allowances $ 98,640 $ 63,182 Deferred tax liabilities: Net unrealized gain on securities available for sale and pension in OCI $ (4,244 ) $ — Premises and equipment — (1,654 ) Loan servicing rights (4,669 ) (3,944 ) Deferred loan fees (1,667 ) (3,310 ) Intangible amortization (18,557 ) (13,940 ) Unamortized tax credit reserve (1,142 ) (1,170 ) Right-of-use asset (20,614 ) — Deferred tax liabilities $ (50,893 ) $ (24,018 ) Deferred tax assets, net $ 47,747 $ 39,164 Deferred tax liabilities from discontinued operations $ (3,418 ) $ (3,270 ) Deferred tax assets, net from continuing operations $ 51,165 $ 42,434 The Company’s net deferred tax asset increased by $8.6 million during 2019, including $17.9 million from the acquisition of SIFI. Deferred tax assets, net of valuation allowances, are expected to be realized through the reversal of existing taxable temporary differences and future taxable income. Valuation Allowances The components of the Company’s valuation allowance on its deferred tax asset, net as of December 31, 2019 and 2018 were, as follows: (in thousands) 2019 2018 State tax basis difference, net of Federal tax benefit $ (200 ) $ (200 ) Valuation allowances $ (200 ) $ (200 ) The state tax basis difference, net of Federal tax benefit was originally recorded in 2012, due to management’s assessment that it is more likely than not that certain deferred tax assets recorded for the difference between the book basis and the state tax basis in certain tax credit limited partnership investments (LPs) will not be realized. Management anticipates that the remaining excess state tax basis will be realized as a capital loss upon disposition, and that it is unlikely that the Company will have capital gains against which to offset such capital losses. There was no change in the valuation allowance during 2019. The valuation allowance as of December 31, 2019 is subject to change in the future as the Company continues to periodically assess the likelihood of realizing its deferred tax assets. Tax Attributes At December 31, 2019, the Company has $4.5 million of federal net operating loss carryforwards, the utilization of which are limited under Internal Revenue Code Section 382. These net operating losses begin to expire in 2024. The related deferred tax asset is $1.0 million . Unrecognized Tax Benefits On a periodic basis, the Company evaluates its income tax positions based on tax laws and regulations and financial reporting considerations, and records adjustments as appropriate. This evaluation takes into consideration the status of taxing authorities’ current examinations of the Company’s tax returns, recent positions taken by the taxing authorities on similar transactions, if any, and the overall tax environment in relation to uncertain tax positions. The following table presents changes in unrecognized tax benefits for the years ended December 31, 2019, 2018, and 2017: (In thousands) 2019 2018 2017 Unrecognized tax benefits at January 1 $ 467 $ 304 $ 460 Increase in gross amounts of tax positions related to prior years 26 533 — Decrease in gross amounts of tax positions related to prior years — (370 ) (156 ) Decrease due to settlement with taxing authority (185 ) — — Increase in gross amounts of tax positions related to current year — — — Decrease due to lapse in statute of limitations (70 ) — — Unrecognized tax benefits at December 31 $ 238 $ 467 $ 304 It is reasonably possible that over the next twelve months the amount of unrecognized tax benefits may change from the reevaluation of uncertain tax positions arising in examinations, in appeals, or in the courts, or from the closure of tax statutes. The Company does not expect any significant changes in unrecognized tax benefits during the next twelve months. All of the Company’s unrecognized tax benefits, if recognized, would be recorded as a component of income tax expense, therefore, affecting the effective tax rate. The Company recognizes interest and penalties, if any, related to the liability for uncertain tax positions as a component of income tax expense. The accrual for interest and penalties was not material for all years presented. The Company and its subsidiaries file income tax returns in the U.S. federal jurisdiction as well as in various states. In the normal course of business, the Company is subject to U.S. federal, state, and local income tax examinations by tax authorities. The Company is no longer subject to examination for tax years prior to 2016 including any related income tax filings from its recent acquisitions. The Company has been selected for audit in the state of New York for tax years 2015-2017.

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES At year-end 2019, the Company held derivatives with a total notional amount of $4.1 billion . The Company had economic hedges and non-hedging derivatives totaling $3.9 billion and $169 million , respectively, which are not designated as hedges for accounting purposes and are therefore recorded at fair value with changes in fair value recorded directly through earnings. Economic hedges included interest rate swaps totaling $3.3 billion , risk participation agreements with dealer banks of $315 million , and $237 million in forward commitment contracts. Forward sale commitments and commitments to lend are included in discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. As part of the Company’s risk management strategy, the Company enters into interest rate swap agreements to mitigate the interest rate risk inherent in certain of the Company’s assets and liabilities. Interest rate swap agreements involve the risk of dealing with both Bank customers and institutional derivative counterparties and their ability to meet contractual terms. The agreements are entered into with counterparties that meet established credit standards and contain master netting and collateral provisions protecting the at-risk party. The derivatives program is overseen by the Risk Management Committee of the Company’s Board of Directors. Based on adherence to the Company’s credit standards and the presence of the netting and collateral provisions, the Company believes that the credit risk inherent in these contracts was not significant at December 31, 2019. The Company pledged collateral to derivative counterparties in the form of cash totaling $96.3 million and securities with an amortized cost of $25.7 million and a fair value of $25.8 million at year-end 2019. At December 31, 2018, the Company pledged cash collateral of $25.4 million and securities with an amortized cost of $13.1 million and a fair value of $12.8 million . The Company does not typically require its commercial customers to post cash or securities as collateral on its program of back-to-back economic hedges. However certain language is written into the International Swaps Dealers Association, Inc. (“ISDA”) and loan documents where, in default situations, the Bank is allowed to access collateral supporting the loan relationship to recover any losses suffered on the derivative asset or liability. The Company may need to post additional collateral in the future in proportion to potential increases in unrealized loss positions. Information about interest rate swap agreements and non-hedging derivative assets and liabilities at December 31, 2019 follows: Notional Amount Weighted Average Maturity Weighted Average Rate Estimated Fair Value Asset (Liability) December 31, 2019 Received Contract pay rate (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 9,390 9.9 2.08 % 5.09 % $ (1,488 ) Interest rate swaps on loans with commercial loan customers 1,669,895 6.4 4.38 % 3.28 % 75,326 Reverse interest rate swaps on loans with commercial loan customers 1,669,895 6.4 3.28 % 4.38 % (77,051 ) Risk participation agreements with dealer banks 315,140 7.5 320 Forward sale commitments (1) 237,412 0.2 (227 ) Total economic hedges 3,901,732 (3,120 ) Non-hedging derivatives: Commitments to lend (1) 168,997 0.2 2,628 Total non-hedging derivatives 168,997 2,628 Total $ 4,070,729 $ (492 ) (1) Includes the impact of discontinued operations. Information about interest rate swap agreements and non-hedging derivative asset and liabilities at December 31, 2018 follows: Notional Amount Weighted Average Maturity Weighted Average Rate Estimated Fair Value Asset (Liability) December 31, 2018 Received Contract pay rate (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 10,090 10.9 2.72 % 5.09 % $ (1,240 ) Interest rate swaps on loans with commercial loan customers 1,346,894 6.7 4.53 % 4.04 % 11,443 Reverse interest rate swaps on loans with commercial loan customers 1,346,894 6.7 4.04 % 4.53 % (11,953 ) Risk participation agreements with dealer banks 243,806 5.7 237 Forward sale commitments (1) 190,807 0.2 (734 ) Total economic hedges 3,138,491 (2,247 ) Non-hedging derivatives: Commitments to lend (1) 165,079 0.2 3,927 Total non-hedging derivatives 165,079 3,927 Total $ 3,303,570 $ 1,680 (1) Includes the impact of discontinued operations. Cash Flow Hedges In the first quarter of 2017, the Company maintained six interest rate swap contracts with an aggregate notional value of $300 million with original durations of three years . This hedge strategy converted one month rolling FHLB borrowings based on the FHLB’s one month fixed interest rate to fixed interest rates, thereby protecting the Company from floating interest rate variability. On February 7, 2017, the Company terminated all of its interest rate swaps associated with FHLB borrowings with 1-month LIBOR based floating interest rates of an aggregate notional amount of $300 million . As of March 31, 2017, the Company no longer held the FHLB borrowings associated with the interest rate swaps. As a result, the Company reclassified $6.6 million of losses from the effective portion of the unrealized changes in the fair value of the terminated derivatives from other comprehensive income to non-interest income as the forecasted transactions to the related FHLB advances will not occur.c Prior to the termination, the effective portion of unrealized changes in the fair value of derivatives accounted for as cash flow hedges was reported in other comprehensive income. Each quarter, the Company assessed the effectiveness of each hedging relationship by comparing the changes in cash flows of the derivative hedging instrument with the changes in cash flows of the designated hedged item or transaction. For the years ended December 31, 2019 and 2018, there was no hedge ineffectiveness on interest rate swaps designated as cash flow hedges. Amounts included in the Consolidated Statements of Income and in the other comprehensive income section of the Consolidated Statements of Comprehensive Income (related to interest rate derivatives designated as hedges of cash flows), were as follows: Years Ended December 31, (In thousands) 2019 2018 2017 Interest rate swaps on FHLB borrowings: Unrealized (loss) recognized in accumulated other comprehensive loss $ — $ — $ (449 ) Less: Reclassification of unrealized (loss) from accumulated other comprehensive loss to interest expense — — (393 ) Less: reclassification of unrealized (loss) from accumulated other — — (6,629 ) Net tax effect on items recognized in accumulated other comprehensive income — — (2,589 ) Other comprehensive income recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects $ — $ — $ 3,984 Economic hedges As of December 31, 2019 the Company has an interest rate swap with a $9.4 million notional amount to swap out the fixed rate of interest on an economic development bond bearing a fixed rate of 5.09% , currently within the Company’s trading portfolio under the fair value option, in exchange for a LIBOR-based floating rate. The intent of the economic hedge is to improve the Company’s asset sensitivity to changing interest rates in anticipation of favorable average floating rates of interest over the 21 -year life of the bond. The fair value changes of the economic development bond are mostly offset by fair value changes of the related interest rate swap. The Company also offers certain derivative products directly to qualified commercial borrowers. The Company economically hedges derivative transactions executed with commercial borrowers by entering into mirror-image, offsetting derivatives with third-party financial institutions. The transaction allows the Company’s customer to convert a variable-rate loan to a fixed rate loan. Because the Company acts as an intermediary for its customer, changes in the fair value of the underlying derivative contracts mostly offset each other in earnings. Credit valuation loss adjustments arising from the difference in credit worthiness of the commercial loan and financial institution counterparties totaled $1.2 million at year-end 2019. The interest income and expense on these mirror image swaps exactly offset each other. The Company has risk participation agreements with dealer banks. Risk participation agreements occur when the Company participates on a loan and a swap where another bank is the lead. The Company earns a fee to take on the risk associated with having to make the lead bank whole on Berkshire’s portion of the pro-rated swap should the borrower default. The Company utilizes forward sale commitments to hedge interest rate risk and the associated effects on the fair value of interest rate lock commitments and loans held for sale. The forward sale commitments are accounted for as derivatives with changes in fair value recorded in current period earnings. Forward sale commitments are included in discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. The company uses the following types of forward sale commitments contracts: • Best efforts loan sales, • Mandatory delivery loan sales, and • To be announced (TBA) mortgage-backed securities sales. A best efforts contract refers to a loan sales agreement where the Company commits to deliver an individual mortgage loan of a specified principal amount and quality to an investor if the loan to the underlying borrower closes. The Company may enter into a best efforts contract once the price is known, which is shortly after the potential borrower’s interest rate is locked. A mandatory delivery contract is a loan sales agreement where the Company commits to deliver a certain principal amount of mortgage loans to an investor at a specified price on or before a specified date. Generally, the Company may enter into mandatory delivery contracts shortly after the loan closes with a customer. The Company may sell to-be-announced mortgage-backed securities to hedge the changes in fair value of interest rate lock commitments and held for sale loans, which do not have corresponding best efforts or mandatory delivery contracts. These security sales transactions are closed once mandatory contracts are written. On the closing date the price of the security is locked-in, and the sale is paired-off with a purchase of the same security. Settlement of the security purchase/sale transaction is done with cash on a net-basis. Non-hedging derivatives The Company enters into commitments to lend for residential mortgage loans, which commit the Company to lend funds to a potential borrower at a specific interest rate and within a specified period of time. Commitments that relate to the origination of mortgage loans that will be held for sale are considered derivative financial instruments under applicable accounting guidance. Outstanding commitments expose the Company to the risk that the price of the mortgage loans underlying the commitments may decline due to increases in mortgage interest rates from inception of the rate lock to the funding of the loan. The commitments are free-standing derivatives which are carried at fair value with changes recorded in non-interest income in the Company’s Consolidated Statements of Income. Changes in the fair value of commitments subsequent to inception are based on changes in the fair value of the underlying loan resulting from the fulfillment of the commitment and changes in the probability that the loan will fund within the terms of the commitment, which is affected primarily by changes in interest rates and the passage of time. Commitments to lend are included in discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. Amounts included in the Consolidated Statements of Income related to economic hedges and non-hedging derivatives were as follows: Years Ended December 31, (In thousands) 2019 2018 2017 Economic hedges Interest rate swap on industrial revenue bond: Unrealized (loss)/gain recognized in other non-interest income $ (248 ) $ 409 $ 371 Interest rate swaps on loans with commercial loan customers: Unrealized gain/(loss) recognized in other non-interest income 65,098 8,758 (3,557 ) (Unfavorable)/Favorable change in credit valuation adjustment recognized in other non-interest income (1,214 ) (519 ) (316 ) Reverse interest rate swaps on loans with commercial loan customers: Unrealized (loss)/gain recognized in other non-interest income (65,098 ) (8,758 ) 3,557 Risk Participation Agreements: Unrealized gain/(loss) recognized in other non-interest income 83 263 (31 ) Forward Commitments: Unrealized gain/(loss) recognized in discontinued operations 507 (611 ) (123 ) Realized (loss) in discontinued operations (9,195 ) (1,532 ) (1,764 ) Non-hedging derivatives Commitments to lend: Unrealized (loss)/gain recognized in discontinued operations $ (1,299 ) $ 3,358 $ 5,259 Realized gain in discontinued operations 57,699 33,982 50,879 Assets and Liabilities Subject to Enforceable Master Netting Arrangements Interest Rate Swap Agreements (“Swap Agreements”) The Company enters into swap agreements to facilitate the risk management strategies for commercial banking customers. The Company mitigates this risk by entering into equal and offsetting swap agreements with highly rated third party financial institutions. The swap agreements are free-standing derivatives and are recorded at fair value in the Company’s Consolidated Balance Sheets. The Company is party to master netting arrangements with its financial institution counterparties; however, the Company does not offset assets and liabilities under these arrangements for financial statement presentation purposes. The master netting arrangements provide for a single net settlement of all swap agreements, as well as collateral, in the event of default on, or termination of, any one contract. Collateral generally in the form of marketable securities is received or posted by the counterparty with net liability positions, respectively, in accordance with contract thresholds. The Company had net asset positions with its financial institution counterparties totaling $0.6 million and $5.9 million as of December 31, 2019 and December 31, 2018, respectively. The Company had net asset positions with its commercial banking counterparties totaling $76.4 million and $21.2 million as of December 31, 2019 and December 31, 2018, respectively. The Company had net liability positions with its financial institution counterparties totaling $78.8 million and $18.8 million as of December 31, 2019 and December 31, 2018, respectively. At December 31, 2019, the Company had net liability positions with its commercial banking counterparties totaling $1.1 million and $9.7 million as of December 31, 2019 and December 31, 2018, respectively. The collateral posted by the Company that covered liability positions was $122.1 million and $38.2 million as of December 31, 2019 and December 31, 2018, respectively. The following table presents the assets and liabilities subject to an enforceable master netting arrangement as of December 31, 2019 and December 31, 2018 : Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts of Assets Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ 640 $ (54 ) $ 586 $ — $ — $ 586 Commercial counterparties 76,428 (22 ) 76,406 — — 76,406 Total $ 77,068 $ (76 ) $ 76,992 $ — $ — $ 76,992 Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts of Liabilities Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ (80,024 ) $ 1,219 $ (78,805 ) $ 25,828 $ 96,310 $ 43,333 Commercial counterparties (1,080 ) — (1,080 ) — — (1,080 ) Total $ (81,104 ) $ 1,219 $ (79,885 ) $ 25,828 $ 96,310 $ 42,253 Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts of Assets Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2018 Interest Rate Swap Agreements: Institutional counterparties $ 9,485 $ (3,592 ) $ 5,893 $ — $ — $ 5,893 Commercial counterparties 21,345 (157 ) 21,188 — — 21,188 Total $ 30,830 $ (3,749 ) $ 27,081 $ — $ — $ 27,081 Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts of Liabilities Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2018 Interest Rate Swap Agreements: Institutional counterparties $ (19,949 ) $ 1,101 $ (18,848 ) $ 12,793 $ 25,412 $ 19,357 Commercial counterparties (9,932 ) 187 (9,745 ) — — (9,745 ) Total $ (29,881 ) $ 1,288 $ (28,593 ) $ 12,793 $ 25,412 $ 9,612

LEASES

LEASES	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
LEASES	LEASES A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, the Company adopted ASU No. 2016-02, “Leases (Topic 842)” and all subsequent ASUs that modified Topic 842. For the Company, Topic 842 primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. See Note 1 - Summary of Significant Accounting Policies to the Consolidated Financial Statements regarding transition guidance related to the new standard. Substantially all of the leases in which the Company is the lessee are comprised of real estate property for branches, ATM locations, and office space. Most of the Company’s leases are classified as operating leases, and therefore, were previously not recognized on the Company’s Consolidated Balance Sheets. With the adoption of Topic 842, operating lease agreements are required to be recognized on the Consolidated Balance Sheets as a right-of-use (“ROU”) asset and a corresponding lease liability. The Company’s finance leases (previously referred to as a capital lease) was previously required to be recorded on the Company’s Consolidated Balance Sheets. As these leases were previously required to be recorded on the Company’s Consolidated Balance Sheets, Topic 842 did not materially impact the accounting for the leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. In determining the present value of lease payments, the Company utilized the implicit lease rate when readily determinable. As most of the Company’s leases do not provide an implicit rate, the Company used our incremental borrowing rate based on the information available at commencement date. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term in an amount equal to the lease payments in a similar economic environment. The weighted average discount rate used to discount operating lease liabilities and finance lease liabilities at December 31, 2019 was 3.36% and 5.00% , respectively. The Company made a policy election to exclude the recognition requirements of Topic 842 to all classes of leases with original terms of 12 months or less. Instead, the short-term lease payments are recognized in profit or loss on a straight-line basis over the lease term. At December 31, 2019 lease expiration dates ranged from 1 month to 21 years . The weighted average remaining lease term for operating and finance leases at December 31, 2019 was 10.3 years and 14.8 years , respectively. The following table represents the Consolidated Balance Sheets classification of the Company’s ROU assets and lease liabilities: (In thousands) December 31, 2019 Lease Right-of-Use Assets Classification Operating lease right-of-use assets (1) Other assets $ 76,332 Finance lease right-of-use assets Premises and equipment, net 7,720 Total Lease Right-of-Use Assets $ 84,052 Lease Liabilities Operating lease liabilities (1) Other liabilities $ 80,734 Finance lease liabilities Other liabilities 10,883 Total Lease Liabilities $ 91,617 (1) Includes $3.5 million of operating lease right-of-use assets and $3.5 million of operating lease liabilities classified as discontinued operations. The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For real estate leases, non-lease components and other non-components, such as common area maintenance charges, real estate taxes, and insurance are not included in the measurement of the lease liability since they are generally able to be segregated. The Company does not have any material sub-lease agreements. Lease expense for operating leases for the year ended December 31, 2019 was $14.4 million , of which $2.8 million was related to FCLS and is reported as discontinued operations. Variable lease components, such as consumer price index adjustments, are expensed as incurred and not included in ROU assets and operating lease liabilities. Supplemental cash flow information related to leases was as follows: Year Ended (In thousands) December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 14,731 Operating cash flows from finance leases 553 Financing cash flows from finance leases 435 Right-of-use assets obtained in exchange for lease obligations: Operating leases (1) 88,079 Finance leases — (1) Includes operating cash flows from operating leases of $2.8 million related to discontinued operations. The following table presents a maturity analysis of the Company’s lease liability by lease classification at December 31, 2019: (In thousands) Operating Leases Finance Leases 2020 $ 13,763 $ 1,031 2021 12,515 1,031 2022 11,295 1,031 2023 9,331 1,037 2024 7,873 1,037 Thereafter 40,924 10,260 Total undiscounted lease payments (1) 95,701 15,427 Less amounts representing interest (1) (14,967 ) (4,544 ) Lease liability (1) $ 80,734 $ 10,883 (1) Includes $3.5 million of discontinued operations.
LEASES	LEASES A lease is defined as a contract, or part of a contract, that conveys the right to control the use of identified property, plant or equipment for a period of time in exchange for consideration. On January 1, 2019, the Company adopted ASU No. 2016-02, “Leases (Topic 842)” and all subsequent ASUs that modified Topic 842. For the Company, Topic 842 primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee. See Note 1 - Summary of Significant Accounting Policies to the Consolidated Financial Statements regarding transition guidance related to the new standard. Substantially all of the leases in which the Company is the lessee are comprised of real estate property for branches, ATM locations, and office space. Most of the Company’s leases are classified as operating leases, and therefore, were previously not recognized on the Company’s Consolidated Balance Sheets. With the adoption of Topic 842, operating lease agreements are required to be recognized on the Consolidated Balance Sheets as a right-of-use (“ROU”) asset and a corresponding lease liability. The Company’s finance leases (previously referred to as a capital lease) was previously required to be recorded on the Company’s Consolidated Balance Sheets. As these leases were previously required to be recorded on the Company’s Consolidated Balance Sheets, Topic 842 did not materially impact the accounting for the leases. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. In determining the present value of lease payments, the Company utilized the implicit lease rate when readily determinable. As most of the Company’s leases do not provide an implicit rate, the Company used our incremental borrowing rate based on the information available at commencement date. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term in an amount equal to the lease payments in a similar economic environment. The weighted average discount rate used to discount operating lease liabilities and finance lease liabilities at December 31, 2019 was 3.36% and 5.00% , respectively. The Company made a policy election to exclude the recognition requirements of Topic 842 to all classes of leases with original terms of 12 months or less. Instead, the short-term lease payments are recognized in profit or loss on a straight-line basis over the lease term. At December 31, 2019 lease expiration dates ranged from 1 month to 21 years . The weighted average remaining lease term for operating and finance leases at December 31, 2019 was 10.3 years and 14.8 years , respectively. The following table represents the Consolidated Balance Sheets classification of the Company’s ROU assets and lease liabilities: (In thousands) December 31, 2019 Lease Right-of-Use Assets Classification Operating lease right-of-use assets (1) Other assets $ 76,332 Finance lease right-of-use assets Premises and equipment, net 7,720 Total Lease Right-of-Use Assets $ 84,052 Lease Liabilities Operating lease liabilities (1) Other liabilities $ 80,734 Finance lease liabilities Other liabilities 10,883 Total Lease Liabilities $ 91,617 (1) Includes $3.5 million of operating lease right-of-use assets and $3.5 million of operating lease liabilities classified as discontinued operations. The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For real estate leases, non-lease components and other non-components, such as common area maintenance charges, real estate taxes, and insurance are not included in the measurement of the lease liability since they are generally able to be segregated. The Company does not have any material sub-lease agreements. Lease expense for operating leases for the year ended December 31, 2019 was $14.4 million , of which $2.8 million was related to FCLS and is reported as discontinued operations. Variable lease components, such as consumer price index adjustments, are expensed as incurred and not included in ROU assets and operating lease liabilities. Supplemental cash flow information related to leases was as follows: Year Ended (In thousands) December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 14,731 Operating cash flows from finance leases 553 Financing cash flows from finance leases 435 Right-of-use assets obtained in exchange for lease obligations: Operating leases (1) 88,079 Finance leases — (1) Includes operating cash flows from operating leases of $2.8 million related to discontinued operations. The following table presents a maturity analysis of the Company’s lease liability by lease classification at December 31, 2019: (In thousands) Operating Leases Finance Leases 2020 $ 13,763 $ 1,031 2021 12,515 1,031 2022 11,295 1,031 2023 9,331 1,037 2024 7,873 1,037 Thereafter 40,924 10,260 Total undiscounted lease payments (1) 95,701 15,427 Less amounts representing interest (1) (14,967 ) (4,544 ) Lease liability (1) $ 80,734 $ 10,883 (1) Includes $3.5 million of discontinued operations.

OTHER COMMITMENTS, CONTINGENCIE

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES	OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES Credit Related Financial Instruments. The Company is a party to financial instruments with off-balance-sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and standby letters of credit. Such commitments involve, to varying degrees, elements of credit, and interest rate risk in excess of the amount recognized in the accompanying Consolidated Balance Sheets. The Company’s exposure to credit loss in the event of non-performance by the other party to the financial instrument is represented by the contractual amount of these commitments. The Company uses the same credit policies in making commitments as it does for on-balance-sheet instruments. A summary of financial instruments outstanding whose contract amounts represent credit risk is as follows at year-end: (In thousands) 2019 2018 Commitments to originate new loans (1) $ 143,812 $ 202,789 Unused funds on commercial and other lines of credit 850,761 831,853 Unadvanced funds on home equity lines of credit 384,723 332,359 Unadvanced funds on construction and real estate loans 440,599 424,347 Standby letters of credit 15,527 17,295 Total $ 1,835,422 $ 1,808,643 (1) Includes discontinued operations of $132.7 million and $134.5 million for 2019 and 2018, respectively. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The commitments for lines of credit may expire without being drawn upon. Therefore, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. These letters of credit are primarily issued to support borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers. The Company considers standby letters of credit to be guarantees and the amount of the recorded liability related to such guarantees was not material at year-end 2019 and 2018. Employment and Change in Control Agreements. The Company and the Bank have change in control agreements with several officers which provide a severance payment in the event employment is terminated in conjunction with a defined change in control. Legal Claims. Various legal claims arise from time to time in the normal course of business. As of December 31, 2019, neither the Company nor the Bank was involved in any pending legal proceedings believed by management to be material, that are not accrued for, to the Company’s financial condition or results of operations. As of December 31, 2019, the Company had litigation accrual of $2.0 million . As of December 31, 2018, the Company had litigation accrual of $3.0 million .

SHAREHOLDERS' EQUITY AND EARNIN

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE	SHAREHOLDERS’ EQUITY AND EARNINGS PER COMMON SHARE Minimum Regulatory Capital Requirements The Company and Bank are subject to various regulatory capital requirements administered by the federal and state banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if imposed, could have a direct material impact on the Company’s Consolidated Financial Statements. Under capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and Bank must meet specific capital guidelines that involve quantitative measures of its assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weighting and other factors. Quantitative measures established by regulation to ensure capital adequacy require the Company and Bank to maintain minimum amounts and ratios (set forth in the following table) of total and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined) and of Tier 1 capital to average assets (as defined). As of year-end 2019 and 2018, the Bank and the Company met the capital adequacy requirements. Regulators may set higher expected capital requirements in some cases based on their examinations. Effective January 1, 2015, the Company and the Bank became subject to the Basel III rule that requires the Company and the Bank to assess their Common equity tier 1 capital to risk weighted assets and the Company and the Bank each exceed the minimum to be well capitalized. In addition, the final capital rules added mechanism for the maintenance of a conservation buffer, composed of Common equity tier 1 capital, of 2.5% of risk-weighted assets, to be phased in over three years and applied to the Common equity tier 1 risk-based capital ratio, the Tier 1 risk-based capital ratio and the Total risk-based capital ratio. Accordingly, banking organizations, on a fully phased in basis no later than January 1, 2019, must maintain a minimum Common equity tier 1 risk-based capital ratio of 7.0%, a minimum Tier 1 risk-based capital ratio of 8.5%, and a minimum Total risk-based capital ratio of 10.5%. The required minimum conservation buffer began to be phased in incrementally, starting at 0.625% on January 1, 2016, increased to 1.25% on January 1, 2017, increased to 1.875% on January 1, 2018 and increased to 2.5% on January 1, 2019. The final capital rules impose restrictions on capital distributions and certain discretionary cash bonus payments if the minimum capital conservation buffer is not met. At December 31, 2019, the capital levels of both the Company and the Bank exceeded all regulatory capital requirements and their regulatory capital ratios were above the minimum levels. The capital levels of both the Company and the Bank at December 31, 2018 also exceeded the minimum capital requirements including the currently applicable capital conservation buffer of 1.875%. As of year-end 2019 and 2018 , the Bank met the conditions to be classified as “well capitalized” under the relevant regulatory framework. To be categorized as well capitalized, an institution must maintain minimum total risk-based, Tier 1 risk-based, and Tier 1 leverage ratios as set forth in the following tables. The Company and Bank’s actual and required capital amounts were as follows: Minimum Capital Requirement Minimum to be Well Capitalized Under Prompt Corrective Action Provisions Actual (Dollars in thousands) Amount Ratio Amount Ratio Amount Ratio December 31, 2019 Company (Consolidated) Total capital to risk-weighted assets $ 1,321,910 13.73 % $ 770,294 8.00 % N/A N/A Common Equity Tier 1 Capital to risk weighted assets 1,161,800 12.07 433,290 4.50 N/A N/A Tier 1 capital to risk-weighted assets 1,183,932 12.30 577,720 6.00 N/A N/A Tier 1 capital to average assets 1,183,932 9.33 385,147 4.00 N/A N/A Bank Total capital to risk-weighted assets $ 1,233,278 12.82 % $ 769,327 8.00 % $ 961,659 10.00 % Common Equity Tier 1 Capital to risk weighted assets 1,169,535 12.16 432,747 4.50 625,079 6.50 Tier 1 capital to risk-weighted assets 1,169,535 12.16 576,996 6.00 769,327 8.00 Tier 1 capital to average assets 1,169,535 9.14 384,664 4.00 480,830 5.00 December 31, 2018 Company (Consolidated) Total capital to risk-weighted assets $ 1,172,120 12.99 % $ 721,605 8.00 % N/A N/A Common Equity Tier 1 Capital to risk weighted assets 1,029,724 11.42 405,903 4.50 N/A N/A Tier 1 capital to risk-weighted assets 1,043,898 11.57 541,203 6.00 N/A N/A Tier 1 capital to average assets 1,043,898 9.04 360,802 4.00 N/A N/A Bank Total capital to risk-weighted assets $ 1,100,783 12.21 % $ 721,185 8.00 % $ 901,481 10.00 % Common Equity Tier 1 Capital to risk weighted assets 1,043,401 11.57 405,667 4.50 585,963 6.50 Tier 1 capital to risk-weighted assets 1,043,401 11.57 540,889 6.00 721,185 8.00 Tier 1 capital to average assets 1,043,401 9.04 360,593 4.00 450,741 5.00 Common stock The Bank is subject to dividend restrictions imposed by various regulators, including a limitation on the total of all dividends that the Bank may pay to the Company in any calendar year. The total of all dividends shall not exceed the Bank’s net income for the current year (as defined by statute), plus the Bank’s net income retained for the two previous years, without regulatory approval. Dividends from the Bank are an important source of funds to the Company to make dividend payments on its common and preferred stock, to make payments on its borrowings, and for its other cash needs. The ability of the Company and the Bank to pay dividends is dependent on regulatory policies and regulatory capital requirements. The ability to pay such dividends in the future may be adversely affected by new legislation or regulations, or by changes in regulatory policies relating to capital, safety and soundness, and other regulatory concerns. The payment of dividends by the Company is subject to Delaware law, which generally limits dividends to an amount equal to an excess of the net assets of a company (the amount by which total assets exceed total liabilities) over statutory capital, or if there is no excess, to the Company’s net profits for the current and/or immediately preceding fiscal year. Preferred stock The Company previously issued Series B Non-Voting Preferred Stock. Each preferred share is convertible into two shares of the Company's common stock under specified conditions. The shares are considered participating, but do not maintain preferential treatment over common shares. Proportional dividends on the preferred shares are not payable unless also declared for common shares. As of year-end 2019, 522 thousand preferred shares were issued and outstanding. Accumulated other comprehensive income Year-end components of accumulated other comprehensive (loss)/income are as follows: (In thousands) 2019 2018 Other accumulated comprehensive income/(loss), before tax: Net unrealized holding gain/(loss) on AFS securities $ 19,263 $ (15,267 ) Net unrealized holding (loss) on pension plans (3,023 ) (2,753 ) Income taxes related to items of accumulated other comprehensive (loss)/income: Net unrealized holding (gain)/loss on AFS securities (5,059 ) 3,814 Net unrealized holding loss on pension plans 812 736 Accumulated other comprehensive income/(loss) $ 11,993 $ (13,470 ) The following table presents the components of other comprehensive (loss)/income for the years ended December 31, 2019, 2018, and 2017: (In thousands) Before Tax Tax Effect Net of Tax Year Ended December 31, 2019 Net unrealized holding gain on AFS securities: Net unrealized gain arising during the period $ 34,591 $ (8,890 ) $ 25,701 Less: reclassification adjustment for gains realized in net income 61 (17 ) 44 Net unrealized holding gain on AFS securities 34,530 (8,873 ) 25,657 Net unrealized holding (loss) on pension plans Net unrealized (loss) arising during the period (270 ) 76 (194 ) Less: reclassification adjustment for (losses) realized in net income — — — Net unrealized holding (loss) on pension plans (270 ) 76 (194 ) Other comprehensive gain $ 34,260 $ (8,797 ) $ 25,463 (In thousands) Before Tax Tax Effect Net of Tax Year Ended December 31, 2018 Net unrealized holding (loss) on AFS securities: Net unrealized (loss) arising during the period $ (16,917 ) $ 4,419 $ (12,498 ) Less: reclassification adjustment for gains realized in net income 6 (2 ) 4 Net unrealized holding (loss) on AFS securities (16,923 ) 4,421 (12,502 ) Net unrealized holding (loss) on pension plans Net unrealized gain arising during the period 135 (54 ) 81 Less: reclassification adjustment for (losses) realized in net income (201 ) 54 (147 ) Net unrealized holding gain on pension plans 336 (108 ) 228 Other comprehensive (loss) $ (16,587 ) $ 4,313 $ (12,274 ) Less: reclassification related to adoption of ASU 2016-01 8,379 (2,126 ) 6,253 Less: reclassification related to adoption of ASU 2018-02 — (896 ) (896 ) Total change to accumulated other comprehensive (loss) $ (24,966 ) $ 7,335 $ (17,631 ) (In thousands) Before Tax Tax Effect Net of Tax Year Ended December 31, 2017 Net unrealized holding gain on AFS securities: Net unrealized (loss) arising during the period $ (2,544 ) $ 1,075 $ (1,469 ) Less: reclassification adjustment for gains realized in net income 12,598 (4,535 ) 8,063 Net unrealized holding gain on AFS securities (15,142 ) 5,610 (9,532 ) Net (loss) on cash flow hedging derivatives: Net unrealized (loss) arising during the period (449 ) 180 (269 ) Less: reclassification adjustment for (losses) realized in net income (7,022 ) 2,769 (4,253 ) Net gain on cash flow hedging derivatives 6,573 (2,589 ) 3,984 Net unrealized holding (loss) on pension plans Net unrealized (loss) arising during the period (311 ) 124 (187 ) Less: reclassification adjustment for (losses) realized in net income (217 ) 87 (130 ) Net unrealized holding (losses) on pension plans (94 ) 37 (57 ) Other comprehensive (loss) $ (8,663 ) $ 3,058 $ (5,605 ) The following table presents the changes in each component of accumulated other comprehensive (loss)/income, for the years ended December 31, 2019, 2018, and 2017: (in thousands) Net unrealized holding gain (loss) on AFS Securities Net loss on effective cash flow hedging derivatives Net unrealized holding gain (loss) on pension plans Total Year Ended December 31, 2019 Balance at Beginning of Year $ (11,453 ) $ — $ (2,017 ) $ (13,470 ) Other comprehensive gain/(loss) before reclassifications 25,701 — (194 ) 25,507 Amounts reclassified from accumulated other comprehensive income 44 — — 44 Total other comprehensive (loss)/income 25,657 — (194 ) 25,463 Balance at End of Period $ 14,204 $ — $ (2,211 ) $ 11,993 Year Ended December 31, 2018 Balance at Beginning of Year $ 6,008 $ — $ (1,847 ) $ 4,161 Other comprehensive gain/(loss) before reclassifications (12,498 ) — 81 (12,417 ) Amounts reclassified from accumulated other comprehensive income 4 — (147 ) (143 ) Total other comprehensive (loss)/income (12,502 ) — 228 (12,274 ) Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02 4,959 — 398 5,357 Balance at End of Period $ (11,453 ) $ — $ (2,017 ) $ (13,470 ) Year Ended December 31, 2017 Balance at Beginning of Year $ 15,540 $ (3,984 ) $ (1,790 ) $ 9,766 Other comprehensive gain/(loss) Before reclassifications (1,469 ) (269 ) (187 ) (1,925 ) Amounts reclassified from accumulated other comprehensive income 8,063 (4,253 ) (130 ) 3,680 Total other comprehensive income (9,532 ) 3,984 (57 ) (5,605 ) Balance at End of Period $ 6,008 $ — $ (1,847 ) $ 4,161 The following table presents the amounts reclassified out of each component of accumulated other comprehensive (loss)/income for the years ended December 31, 2019, 2018, and 2017: Affected Line Item in the Years Ended December 31, (in thousands) 2019 2018 2017 Realized gains/(losses) on AFS securities: $ 61 $ 6 $ 12,598 Non-interest income (17 ) (2 ) (4,535 ) Tax expense 44 4 8,063 Realized (losses) on cash flow hedging derivatives: — — (393 ) Interest expense — — (6,629 ) Non-interest income — — — Non-interest expense — — 2,769 Tax benefit — — (4,253 ) Realized (losses) on pension plans — (201 ) (217 ) Non-interest expense — 54 87 Tax expense — (147 ) (130 ) Total reclassifications for the period $ 44 $ (143 ) $ 3,680 Earnings Per Common Share Basic earnings per common share (“EPS”) excludes dilution and is computed by dividing net income applicable to common stock by the weighted average number of common shares outstanding for the year. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock (such as stock options) were exercised or converted into additional common shares that would then share in the earnings of the entity. Diluted EPS is computed by dividing net income applicable to common stock by the weighted average number of common shares outstanding for the year, plus an incremental number of common-equivalent shares computed using the treasury stock method. Earnings per common share has been computed based on the following (average diluted shares outstanding is calculated using the treasury stock method): Years Ended December 31, (In thousands, except per share data) 2019 2018 2017 Net income from continuing operations $ 101,521 $ 109,219 $ 49,116 Net (loss)/income from discontinued operations (4,071 ) (3,454 ) 6,131 Net income $ 97,450 $ 105,765 $ 55,247 Average number of common shares issued 49,782 46,212 40,627 Less: average number of treasury shares 1,142 810 963 Less: average number of unvested stock award shares 420 421 437 Plus: average participating preferred shares 1,043 1,043 229 Average number of basic common shares outstanding 49,263 46,024 39,456 Plus: dilutive effect of unvested stock award shares 122 180 202 Plus: dilutive effect of stock options outstanding 36 27 37 Average number of diluted common shares outstanding 49,421 46,231 39,695 Basic earnings per share: Continuing Operations $ 2.06 $ 2.38 $ 1.24 Discontinued operations (0.08 ) (0.08 ) 0.16 Basic earning per common share $ 1.98 $ 2.30 $ 1.40 Diluted earnings per share: Continuing Operations $ 2.05 $ 2.36 $ 1.24 Discontinued operations (0.08 ) (0.07 ) 0.15 Diluted earnings per common share $ 1.97 $ 2.29 $ 1.39 For the year ended 2019, 61 thousand options were anti-dilutive and therefore excluded from the earnings per share calculations. For the year ended 2018, 38 thousand options were anti-dilutive and therefore excluded from the earnings per share calculations. For the year ended 2017, 55 thousand options were anti-dilutive and therefore excluded from the earnings per share calculations.

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION PLANS	STOCK-BASED COMPENSATION PLANS The 2018 Equity Incentive Plan (the “2018 Plan”) permits the granting of a combination of Restricted Stock awards and incentive and non-qualified stock options (“Stock Options”) to employees and directors. A total of 1.0 million shares was authorized under the Plan. Awards may be granted as either Restricted Stock or Stock Options provided that any shares that are granted as Restricted Stock are counted against the share limit set forth as (1) three for every one share of Restricted Stock granted and (2) one for every one share of Stock Option granted. As of the 2018 Plan's effective date, all expired, canceled, and forfeited shares under the 2013 Plan are included in the 2018 Plan's available shares. As of year-end 2019, the Company had the ability to grant approximately 1.1 million shares under this plan. A summary of activity in the Company’s stock compensation plans is shown below: Non-vested Stock Stock Options Outstanding (Shares in thousands) Number of Shares Weighted- Average Number of Shares Weighted- Average Exercise Price Balance, December 31, 2018 371 $ 33.63 31 $ 10.82 Granted 299 29.47 — — Acquired — — 133 23.99 Stock options exercised — — (11 ) 17.29 Stock awards vested (155 ) 31.13 — — Forfeited (65 ) 33.34 — — Expired — — — — Balance, December 31, 2019 450 $ 32.47 153 $ 22.00 Stock Awards The total compensation cost for stock awards recognized as expense was $4.8 million , $4.8 million , and $5.3 million , in the years 2019, 2018, and 2017, respectively. The total recognized tax benefit associated with this compensation cost was $1.3 million , $1.3 million , and $2.0 million , respectively. The weighted average fair value of stock awards granted was $29.47 , $37.87 , and $35.84 in 2019, 2018, and 2017, respectively. Stock awards vest over periods up to five years and are valued at the closing price of the stock on the grant date. Certain awards vest based on the Company's performance over established measurement periods. The total fair value of stock awards vested during 2019, 2018, and 2017 was $4.8 million , $4.8 million , and $4.4 million respectively. The unrecognized stock-based compensation expense related to unvested stock awards was $8.5 million as of year-end 2019. This amount is expected to be recognized over a weighted average period of two years . Option Awards Option awards are granted with an exercise price equal to the market price of the Company’s stock at the date of grant, and vest over periods up to five years . The options grant the holder the right to acquire a share of the Company’s common stock for each option held, and have a contractual life of ten years . As of year-end 2019, the weighted average remaining contractual term for options outstanding is two years . The Company generally issues shares from treasury stock as options are exercised. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. The expected dividend yield and expected term are based on management estimates. The expected volatility is based on historical volatility. The risk-free interest rates for the expected term are based on the U.S. Treasury yield curve in effect at the time of the grant. The Company acquired options in the SI Financial Group transaction in 2019, but did not grant additional options during the year. The Company did not grant options during 2018 or 2017. The total intrinsic value of options exercised was $149 thousand , $855 thousand , and $363 thousand for the years 2019, 2018, and 2017, respectively. During 2019, the expense pertaining to options vesting was $93 thousand . There was no expense pertaining to options vesting in 2018 or 2017. The tax benefit associated with stock option expense in 2019 was $25 thousand . There was no tax benefit associated with stock option expense in 2018 or 2017. The unrecognized stock-based compensation expense related to unvested stock options as of year-end 2019 was $124 thousand . There was no unrecognized stock-based compensation expense related to unvested stock options as of year-ends 2018 and 2017.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS A description of the valuation methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy, is set forth below. These valuation methodologies were applied to all of the Company’s financial assets and financial liabilities that are carried at fair value, including assets classified as discontinued operations on the consolidated balance sheets. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. Recurring Fair Value Measurements of Financial Instruments The following table summarizes assets and liabilities measured at fair value on a recurring basis as of year-end 2019 and 2018 segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: December 31, 2019 (In thousands) Level 1 Level 2 Level 3 Total Trading security $ — $ — $ 10,769 $ 10,769 Available-for-sale securities: Municipal bonds and obligations — 110,138 — 110,138 Agency collateralized mortgage obligations — 748,812 — 748,812 Agency residential mortgage-backed securities — 147,744 — 147,744 Agency commercial mortgage-backed securities — 147,096 — 147,096 Corporate bonds — 73,610 42,966 116,576 Other bonds and obligations — 41,189 — 41,189 Marketable equity securities 40,499 1,057 — 41,556 Loans held for sale (1) — 140,280 — 140,280 Derivative assets (1) — 77,562 2,628 80,190 Capitalized servicing rights (1) — — 12,299 12,299 Derivative liabilities (1) 227 80,454 — 80,681 (1) Includes assets and liabilities classified as discontinued operations. December 31, 2018 (In thousands) Level 1 Level 2 Level 3 Total Trading security $ — $ — $ 11,212 $ 11,212 Available-for-sale securities: Municipal bonds and obligations — 111,207 — 111,207 Agency collateralized mortgage obligations — 930,884 — 930,884 Agency residential mortgage-backed securities — 170,321 — 170,321 Agency commercial mortgage-backed securities — 58,925 — 58,925 Corporate bonds — 119,956 — 119,956 Other bonds and obligations — 8,354 — 8,354 Marketable equity securities 56,074 564 — 56,638 Loans held for sale (1) — 96,233 — 96,233 Derivative assets (1) — 31,727 3,927 35,654 Capitalized servicing rights (1) — — 11,485 11,485 Derivative liabilities (1) 734 33,239 — 33,973 (1) Includes assets and liabilities classified as discontinued operations. During the year ended December 31, 2019, the Company had four transfers totaling $44.0 million in corporate bonds from Level 2 to Level 3 based on recent inactivity in the market related to pricing information for similar bonds. There were no transfers between Level 1, 2, and 3 during the years ended December 31, 2018 and 2017. Trading Security at Fair Value. The Company holds one security designated as a trading security. It is a tax advantaged economic development bond issued to the Company by a local nonprofit which provides wellness and health programs. The determination of the fair value for this security is determined based on a discounted cash flow methodology. Certain inputs to the fair value calculation are unobservable and there is little to no market activity in the security; therefore, the security meets the definition of a Level 3 security. The discount rate used in the valuation of the security is sensitive to movements in the 3-month LIBOR rate. Securities Available for Sale and Marketable Equity Securities . Marketable equity securities classified as Level 1 consist of publicly-traded equity securities for which the fair values can be obtained through quoted market prices in active exchange markets. Marketable equity securities classified as Level 2 consist of securities with infrequent trades in active exchange markets, and pricing is primarily sourced from third party pricing services. AFS securities classified as Level 2 include most of the Company’s debt securities. The pricing on Level 2 and Level 3 was primarily sourced from third party pricing services, overseen by management, and is based on models that consider standard input factors such as dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information and the bond’s terms and condition, among other things. Level 3 pricing includes inputs unobservable to market participants. Loans held for sale. The Company elected the fair value option for all mortgage loans originated for sale (HFS) that were originated for sale on or after May 1, 2012. Loans HFS are classified as Level 2 as the fair value is based on input factors such as quoted prices for similar loans in active markets. Aggregate Aggregate Aggregate Fair Value December 31, 2019 (In thousands) Loans held for sale - continuing operations $ 7,625 $ 7,485 $ 140 Loans held for sale - discontinued operations 132,655 129,622 3,033 Loans Held for Sale $ 140,280 $ 137,107 $ 3,173 Aggregate Aggregate Aggregate Fair Value December 31, 2018 (In thousands) Loans held for sale - continuing operations $ 2,184 $ 2,141 $ 43 Loans held for sale - discontinued operations 94,049 90,878 3,171 Loans Held for Sale $ 96,233 $ 93,019 $ 3,214 The changes in fair value of loans held for sale for years ended December 31, 2019, were gains of $97 thousand from continuing operations and losses of $138 thousand from discontinued operations. The changes in fair value of loans held for sale for years ended December 31, 2018, were losses of $61 thousand from continuing operations and $1.3 million from discontinued operations. During 2019, originations of loans held for sale from continuing operations totaled $67 million and sales of loans originated for sale from continuing operations totaled $62 million . During 2019, originations of loans held for sale from discontinued operations totaled $2.9 billion and sales of loans originated for sale from discontinued operations totaled $2.8 billion . During 2018, originations of loans held for sale from continuing operations totaled $55 million and sales of loans originated for sale from continuing operations totaled $55 million . During 2018, originations of loans held for sale from discontinued operations totaled $1.9 billion and sales of loans originated for sale from discontinued operations totaled $2.0 billion . Interest Rate Swaps. The valuation of the Company’s interest rate swaps is obtained from a third-party pricing service and is determined using a discounted cash flow analysis on the expected cash flows of each derivative. The pricing analysis is based on observable inputs for the contractual terms of the derivatives, including the period to maturity and interest rate curves. The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurements. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting and any applicable credit enhancements, such as collateral postings. Although the Company has determined that the majority of the inputs used to value its interest rate derivatives fall within Level 2 of the fair value hierarchy, the credit valuation adjustments associated with its derivatives utilize Level 3 inputs, such as estimates of current credit spreads to evaluate the likelihood of default by itself and its counterparties. However, as of year-end 2019, the Company has assessed the significance of the impact of the credit valuation adjustments on the overall valuation of its derivative positions and has determined that the credit valuation adjustments are not significant to the overall valuation of its derivatives. As a result, the Company has determined that its derivative valuations in their entirety are classified in Level 2 of the fair value hierarchy. Commitments to Lend. The Company enters into commitments to lend for residential mortgage loans intended for sale, which commit the Company to lend funds to a potential borrower at a certain interest rate and within a specified period of time. The estimated fair value of commitments to originate residential mortgage loans for sale is based on quoted prices for similar loans in active markets. However, this value is adjusted by a factor which considers the likelihood that the loan commitment will ultimately close, and by the non-refundable costs of originating the loan. The closing ratio is derived from the Bank’s internal data and is adjusted using significant management judgment. The costs to originate are primarily based on the Company’s internal commission rates that are not observable. As such, these commitments to lend are classified as Level 3 measurements. Commitments to lend are included in discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. Forward Sale Commitments . The Company utilizes forward sale commitments as economic hedges against potential changes in the values of the commitments to lend and loans originated for sale. To be announced (TBA) mortgage-backed securities forward commitment sales are used as hedging instruments, are classified as Level 1, and consist of publicly-traded debt securities for which identical fair values can be obtained through quoted market prices in active exchange markets. The fair values of the Company’s best efforts and mandatory delivery loan sale commitments are determined similarly to the commitments to lend using quoted prices in the market place that are observable. However, costs to originate and closing ratios included in the calculation are internally generated and are based on management’s judgment and prior experience, which are considered factors that are not observable. As such, best efforts and mandatory forward sale commitments are classified as Level 3 measurements. Forward sale commitments are included in discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. Capitalized Servicing Rights. The Company accounts for certain capitalized servicing rights at fair value in its Consolidated Financial Statements, as the Company is permitted to elect the fair value option for each specific instrument. A loan servicing right asset represents the amount by which the present value of the estimated future net cash flows to be received from servicing loans exceed adequate compensation for performing the servicing. The fair value of servicing rights is estimated using a present value cash flow model. The most important assumptions used in the valuation model are the anticipated rate of the loan prepayments and discount rates. Although some assumptions in determining fair value are based on standards used by market participants, some are based on unobservable inputs and therefore are classified in Level 3 of the valuation hierarchy. Capitalized servicing rights held at fair value are included in discontinued operations on the consolidated balance sheet. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. The table below presents the changes in Level 3 assets that were measured at fair value on a recurring basis at year-end 2019 and 2018 : Assets (Liabilities) (In thousands) Trading Securities Available for Sale Commitments to Lend (1) Forward Capitalized Servicing Rights (1) Balance as of December 31, 2017 $ 12,277 $ — $ 5,259 $ 19 $ 3,834 Unrealized (loss), net recognized in other non-interest income (400 ) — — — — Unrealized gain/(loss), net recognized in discontinued operations — — 46,014 (19 ) 29 Paydown of trading security (665 ) — — — — Transfers to loans held for sale — — (47,346 ) — — Additions to servicing rights — — — — 7,622 Balance as of December 31, 2018 $ 11,212 $ — $ 3,927 $ — $ 11,485 Unrealized (loss) gain, net recognized in other non-interest income 258 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — 55,771 — (10,322 ) Unrealized (loss) included in accumulated other comprehensive loss — (162 ) — — — Transfers to Level 3 — 43,128 — — — Paydown of trading security (701 ) — — — — Transfers to loans held for sale — — (57,070 ) — — Additions to servicing rights — — — — 11,136 Balance as of December 31, 2019 $ 10,769 $ 42,966 $ 2,628 $ — $ 12,299 Unrealized gains/(losses) relating to instruments still held at December 31, 2019 $ 1,379 $ (162 ) $ 2,628 $ — $ — Unrealized gains/(losses) relating to instruments still held at December 31, 2018 $ 1,122 $ — $ 3,927 $ — $ — (1) Classified as assets from discontinued operations on the consolidated balance sheets. Quantitative information about the significant unobservable inputs within Level 3 recurring assets/(liabilities) as of December 31, 2019 and 2018 are as follows: Fair Value Significant Unobservable Input Value (In thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Assets Trading Security $ 10,769 Discounted Cash Flow Discount Rate 2.21 % Securities Available for Sale 42,966 Indication from Market Maker Price 97.00 - 100.00 Commitments to Lend (1) 2,628 Historical Trend Closing Ratio 77.81 % Pricing Model Origination Costs, per loan $ 3,137 Capitalized Servicing Rights (1) 12,299 Discounted cash flow Constant prepayment rate (CPR) 11.50 % Discount rate 10.00 % Total $ 68,662 (1) Classified as assets from discontinued operations on the consolidated balance sheets. Fair Value Significant (In thousands) December 31, 2018 Valuation Techniques Unobservable Inputs Assets Trading Security $ 11,212 Discounted Cash Flow Discount Rate 3.07 % Commitments to Lend (1) 3,927 Historical Trend Closing Ratio 82.36 % Pricing Model Origination Costs, per loan $ 3,063 Capitalized Servicing Rights (1) 11,485 Discounted cash flow Constant prepayment rate (CPR) 9.30 % Discount rate 10.00 % Total $ 26,624 (1) Classified as assets from discontinued operations on the consolidated balance sheets. Non-Recurring Fair Value Measurements The Company is required, on a non-recurring basis, to adjust the carrying value or provide valuation allowances for certain assets using fair value measurements in accordance with GAAP. The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured on a non-recurring basis. December 31, 2019 Fair Value Measurements as of December 31, 2018 (In thousands) Level 3 Level 3 Inputs Assets Impaired loans $ 8,831 December 2019 Capitalized servicing rights 14,152 December 2019 Total $ 22,983 December 31, 2018 Fair Value Measurements as of December 31, 2017 (In thousands) Level 3 Level 3 Assets Impaired loans $ 4,892 December 2018 Capitalized servicing rights 11,891 December 2018 Total $ 16,783 Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets as of December 31, 2019 and 2018 are as follows: (in thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 8,831 Fair value of collateral Loss severity 15.72% to 0.12% (4.50%) Appraised value $8.2 to $1,548 ($736.1) Capitalized servicing rights 14,152 Discounted cash flow Constant prepayment rate (CPR) 9.44% to 14.12% (12.25%) Discount rate 10.00% to 13.50% (11.78%) Total Assets $ 22,983 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. (in thousands) December 31, 2018 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 4,892 Fair value of collateral Loss severity 51.16% to 0.00% (6.75%) Appraised value $0.3 to $877 ($363) Capitalized servicing rights 11,891 Discounted cash flow Constant prepayment rate (CPR) 7.74% to 11.29% (9.74%) Discount rate 10.00% to 14.13% (11.99%) Total Assets $ 16,783 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. There were no Level 1 or Level 2 nonrecurring fair value measurements for year-end 2019 and 2018 . Impaired Loans. Loans are generally not recorded at fair value on a recurring basis. Periodically, the Company records non-recurring adjustments to the carrying value of loans based on fair value measurements for partial charge-offs of the uncollectible portions of those loans. Non-recurring adjustments can also include certain impairment amounts for collateral-dependent loans calculated when establishing the allowance for credit losses. Such amounts are generally based on the fair value of the underlying collateral supporting the loan and, as a result, the carrying value of the loan less the calculated valuation does not necessarily represent the fair value of the loan. Real estate collateral is typically valued using appraisals or other indications of value based on recent comparable sales of similar properties or assumptions generally observable in the marketplace. However, the choice of observable data is subject to significant judgment, and there are often adjustments based on judgment in order to make observable data comparable and to consider the impact of time, the condition of properties, interest rates, and other market factors on current values. Additionally, commercial real estate appraisals frequently involve discounting of projected cash flows, which relies inherently on unobservable data. Therefore, real estate collateral related nonrecurring fair value measurement adjustments have generally been classified as Level 3. Estimates of fair value for other collateral that supports commercial loans are generally based on assumptions not observable in the marketplace and therefore such valuations have been classified as Level 3. Capitalized loan servicing rights . A loan servicing right asset represents the amount by which the present value of the estimated future net cash flows to be received from servicing loans exceed adequate compensation for performing the servicing. The fair value of servicing rights is estimated using a present value cash flow model. The most important assumptions used in the valuation model are the anticipated rate of the loan prepayments and discount rates. Adjustments are only recorded when the discounted cash flows derived from the valuation model are less than the carrying value of the asset. Although some assumptions in determining fair value are based on standards used by market participants, some are based on unobservable inputs and therefore are classified in Level 3 of the valuation hierarchy. Summary of Estimated Fair Values of Financial Instruments The following tables summarize the estimated fair values, which represent exit price, and related carrying amounts, of the Company’s financial instruments. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. Certain assets and liabilities in the following disclosures include balances classified as discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. December 31, 2019 Carrying Fair (In thousands) Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 579,829 $ 579,829 $ 579,829 $ — $ — Trading security 10,769 10,769 — — 10,769 Marketable equity securities 41,556 41,555 40,499 1,056 — Securities available for sale 1,311,555 1,311,555 — 1,267,573 43,982 Securities held to maturity 357,979 373,277 — 355,513 17,764 FHLB stock and restricted equity securities 48,019 N/A N/A N/A N/A Net loans 9,438,853 9,653,550 — — 9,653,550 Loans held for sale (1) 169,319 169,319 — 140,280 29,039 Accrued interest receivable 36,462 36,462 — 36,462 — Derivative assets (1) 80,190 80,190 — 77,562 2,628 Financial Liabilities Total deposits 10,335,977 10,338,993 — 10,338,993 — Short-term debt 125,000 125,081 — 125,081 — Long-term FHLB advances 605,501 606,381 — 606,381 — Subordinated notes 97,049 101,055 — 101,055 — Derivative liabilities (1) 80,681 80,681 227 80,454 — (1) Includes assets and liabilities classified as discontinued operations. December 31, 2018 Carrying Fair (In thousands) Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 183,189 $ 183,189 $ 183,189 $ — $ — Trading security 11,212 11,212 — — 11,212 Marketable equity securities 56,638 56,638 56,074 564 — Securities available for sale 1,399,647 1,399,647 — 1,399,647 — Securities held to maturity 373,763 371,224 — 353,182 18,042 FHLB stock and restricted equity securities 77,344 N/A N/A N/A N/A Net loans 8,981,784 9,026,442 — — 9,026,442 Loans held for sale (1) 96,233 96,233 — 96,233 — Accrued interest receivable 36,879 36,879 — 36,879 — Derivative assets (1) 35,654 35,654 — 31,727 3,927 Financial Liabilities Total deposits 8,982,381 8,970,321 — 8,970,321 — Short-term debt 1,118,832 1,118,820 — 1,118,820 — Long-term FHLB advances 309,466 308,336 — 308,336 — Subordinated notes 89,518 97,376 — 97,376 — Derivative liabilities (1) 33,973 33,973 734 33,239 — (1) Includes assets and liabilities classified as discontinued operations.

CONDENSED FINANCIAL STATEMENTS

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY	CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY Condensed financial information pertaining only to the Parent, Berkshire Hills Bancorp, is as follows. During 2018, the Company converted a $35 million intercompany subordinated note from the Bank into equity at the Bank. CONDENSED BALANCE SHEETS December 31, (In thousands) 2019 2018 Assets Cash due from Berkshire Bank $ 74,153 $ 69,320 Investment in subsidiaries 1,777,717 1,571,018 Marketable equity securities, at fair value 4,840 3,914 Other assets 438 398 Total assets $ 1,857,148 $ 1,644,650 Liabilities and Shareholders’ Equity Subordinated notes $ 97,049 $ 89,518 Accrued expenses 1,535 2,214 Shareholders’ equity 1,758,564 1,552,918 Total liabilities and shareholders’ equity $ 1,857,148 $ 1,644,650 CONDENSED STATEMENTS OF INCOME Years Ended December 31, (In thousands) 2019 2018 2017 Income: Dividends from subsidiaries $ 104,700 $ 48,500 $ 39,000 Other 1,258 506 5,864 Total income 105,958 49,006 44,864 Interest expense 5,335 5,335 5,338 Non-interest expenses 4,129 3,034 6,042 Total expense 9,464 8,369 11,380 Income before income taxes and equity in undistributed income of subsidiaries 96,494 40,637 33,484 Income tax benefit (2,054 ) (1,068 ) (1,783 ) Income before equity in undistributed income of subsidiaries 98,548 41,705 35,267 Equity in undistributed results of operations of subsidiaries (1,098 ) 64,060 19,980 Net income 97,450 105,765 55,247 Preferred stock dividend 960 918 219 Income available to common shareholders $ 96,490 $ 104,847 $ 55,028 Comprehensive income $ 122,912 $ 88,133 $ 49,643 CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, (In thousands) 2019 2018 2017 Cash flows from operating activities: Net income $ 97,450 $ 105,765 $ 55,247 Adjustments to reconcile net income to net cash (used) provided by operating activities: Equity in undistributed results of operations of subsidiaries 1,098 (64,060 ) (19,980 ) Other, net (4,457 ) 20,916 (7,964 ) Net cash provided by operating activities 94,091 62,621 27,303 Cash flows from investing activities: Advances to subsidiaries — (85,000 ) (100,000 ) Purchase of securities — (128 ) (1,057 ) Sale of securities 6,989 13,550 2,101 Other, net 987 — 1,508 Net cash (used) in investing activities 7,976 (71,578 ) (97,448 ) Cash flows from financing activities: Proceed from issuance of short term debt 431 178 — Proceed from repayment of long term debt — 35,000 — Repayment of short term debt — — (9,822 ) Net proceeds from common stock — 325 153,313 Payment to repurchase common stock (52,746 ) — — Common stock cash dividends paid (44,147 ) (39,966 ) (33,022 ) Preferred stock cash dividends paid (960 ) (918 ) (219 ) Other, net 188 278 257 Net cash provided provided/(used) by financing activities (97,234 ) (5,103 ) 110,507 Net change in cash and cash equivalents 4,833 (14,060 ) 40,362 Cash and cash equivalents at beginning of year 69,320 83,380 43,018 Cash and cash equivalents at end of year $ 74,153 $ 69,320 $ 83,380

QUARTERLY DATA (UNAUDITED)

QUARTERLY DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY DATA (UNAUDITED)	QUARTERLY DATA (UNAUDITED) Quarterly results of operations were as follows: 2019 2018 (In thousands, except per share data) Fourth Quarter Third Quarter Second Quarter First Quarter Fourth Quarter Third Quarter Second Quarter First Quarter Interest and dividend income $ 125,441 $ 133,725 $ 129,238 $ 121,109 $ 126,695 $ 117,569 $ 115,484 $ 106,146 Interest expense 34,108 36,854 37,643 35,650 33,929 29,184 25,192 21,389 Net interest income 91,333 96,871 91,595 85,459 92,766 88,385 90,292 84,757 Non-interest income 23,362 21,406 17,512 21,722 15,775 20,034 19,623 18,892 Total revenue 114,695 118,277 109,107 107,181 108,541 108,419 109,915 103,649 Provision for loan losses 5,351 22,600 3,467 4,001 6,716 6,628 6,532 5,575 Non-interest expense 70,287 71,011 76,568 71,991 80,373 59,627 61,527 65,366 Income from continuing operations before income taxes 39,057 24,666 29,072 31,189 21,452 42,164 41,856 32,708 Income tax expense 6,421 4,007 5,118 6,917 4,384 9,095 8,145 7,337 Net income from continuing operations 32,636 20,659 23,954 24,272 17,068 33,069 33,711 25,371 (Loss)/income from discontinued operations, net of tax (6,885 ) 1,957 1,494 (637 ) (2,809 ) (842 ) 320 (123 ) Net income $ 25,751 $ 22,616 $ 25,448 $ 23,635 $ 14,259 $ 32,227 $ 34,031 $ 25,248 Basic earnings/(loss) per share: Continuing operations $ 0.65 $ 0.40 $ 0.49 $ 0.52 $ 0.37 $ 0.72 $ 0.73 $ 0.55 Discontinued operations (0.14 ) 0.04 0.03 (0.01 ) (0.06 ) (0.02 ) 0.01 — Basic earnings per common share $ 0.51 $ 0.44 $ 0.52 $ 0.51 $ 0.31 $ 0.70 $ 0.74 $ 0.55 Diluted earnings/(loss) per share: Continuing operations $ 0.65 $ 0.40 $ 0.49 $ 0.52 $ 0.37 $ 0.72 $ 0.73 $ 0.55 Discontinued operations (0.14 ) 0.04 0.03 (0.01 ) (0.06 ) (0.02 ) 0.01 — Diluted earnings per share $ 0.51 $ 0.44 $ 0.52 $ 0.51 $ 0.31 $ 0.70 $ 0.74 $ 0.55 Weighted average common shares outstanding: Basic 50,494 51,422 48,961 46,113 46,061 46,030 46,032 45,966 Diluted 50,702 51,545 49,114 46,261 46,240 46,263 46,215 46,200

NET INTEREST INCOME AFTER PROVI

NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	12 Months Ended
	Dec. 31, 2019
Banking and Thrift, Interest [Abstract]
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES Presented below is net interest income after provision for loan losses for the three years ended 2019, 2018, and 2017, respectively: Years Ended December 31, (In thousands) 2019 2018 2017 Net interest income $ 365,258 $ 356,200 $ 290,963 Provision for loan losses 35,419 25,451 21,025 Net interest income after provision for loan losses 329,839 330,749 269,938 Total non-interest income 84,002 74,324 74,244 Total non-interest expense 289,857 266,893 252,978 Income from continuing operations before income taxes 123,984 138,180 91,204 Income tax expense 22,463 28,961 42,088 Net income from continuing operations 101,521 109,219 49,116 (Loss) income from discontinued operations before income taxes (5,539 ) (4,767 ) 8,545 Income tax (benefit)/expense (1,468 ) (1,313 ) 2,414 Net (loss) income from discontinued operations (4,071 ) (3,454 ) 6,131 Net income $ 97,450 $ 105,765 $ 55,247

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Revenue from contracts with customers in the scope of Topic 606 is recognized within noninterest income. The Company does not have any material significant payment terms as payment is received at or shortly after the satisfaction of the performance obligation. The value of unsatisfied performance obligations for contracts with an original expected length of one year or less are not disclosed. The Company recognizes incremental costs of obtaining contracts as an expense when incurred for contracts with a term of one year or less. Topic 606 does not apply to revenue associated with financial instruments, including revenue from loans and securities. In addition, certain non-interest income streams such as fees associated with mortgage servicing rights, financial guarantees, derivatives, and certain credit card fees are also not in scope of Topic 606. Topic 606 is applicable to non-interest revenue streams such as wealth management fees, insurance commissions and fees, administrative services for customer deposit accounts, interchange fees, and sale of owned real estate properties. The following presents non-interest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the years ended 2019, 2018, and 2017, respectively. Years Ended December 31, (In thousands) 2019 2018 2017 Non-interest income In-scope of Topic 606: Service charges on deposit accounts $ 23,122 $ 21,046 $ 17,591 Insurance commissions and fees 10,957 10,983 10,589 Wealth management fees 9,353 9,447 9,395 Interchange income 6,266 7,177 7,379 Non-interest income (in-scope of Topic 606) $ 49,698 $ 48,653 $ 44,954 Non-interest income (out-of-scope of Topic 606) 34,304 25,671 29,290 Total non-interest income from continuing operations $ 84,002 $ 74,324 $ 74,244 Non-interest income streams in-scope of Topic 606 are discussed below. Service Charges on Deposit Accounts. Service charges on deposit accounts consist of monthly service fees (i.e. business analysis fees and consumer service charges) and other deposit account related fees. The Company's performance obligation for monthly service fees is generally satisfied, and the related revenue recognized, over the period in which the service is provided. Other deposit account related fees are largely transactional based, and therefore, the Company's performance obligation is satisfied, and related revenue recognized, at a point in time. Payment for service charges on deposit accounts is primarily received immediately or in the following month through a direct charge to customers’ accounts. The Company may, from time to time, waive certain fees (e.g., NSF fee) for customers but generally do not reduce the transaction price to reflect variability for future reversals due to the insignificance of the amounts. Waiver of fees reduces the revenue in the period the waiver is granted to the customer. Insurance Commissions and Fees. Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later, net of return commissions related to policy cancellations. Policy cancellation is a variable consideration that is not deemed significant and thus, does not impact the amount of revenue recognized. In addition, the Company may receive additional performance commissions based on achieving certain sales and loss experience measures. Such commissions are recognized when determinable, which is generally when such commissions are received or when the Company receives data from the insurance companies that allows the reasonable estimation of these amounts. Wealth Management Fees. Wealth management fees is primarily comprised of fees earned from consultative investment management, trust administration, tax return preparation, and financial planning. The Company’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based on the daily accrual of the market value of the investment accounts and the applicable fee rate. Interchange Fees. Interchange fees are transaction fees paid to the card-issuing bank to cover handling costs, fraud and bad debt costs, and the risk involved in approving the payment. Due to the day-to-day nature of these fees they are settled on a daily basis and are accounted for as they are received. Gains/Losses on Sales of OREO. The sale of OREO and other nonfinancial assets are accounted for with the derecognition of the asset in question once a contract exists and control of the asset has been transferred to the buyer. The gain or loss on the sale is calculated as the difference between the carrying value of the asset and the transaction price.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICES (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Consolidated Financial Statements (the “financial statements”) of Berkshire Hills Bancorp, Inc. and its subsidiaries (the “Company” or “Berkshire”) have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The Company is a Delaware corporation, headquartered in Boston, Massachusetts, and the holding company for Berkshire Bank (the “Bank”), a Massachusetts-chartered trust company headquartered in Pittsfield, Massachusetts, and Berkshire Insurance Group, Inc. These financial statements include the accounts of the Company, its wholly-owned subsidiaries and the Bank’s consolidated subsidiaries. In consolidation, all significant intercompany accounts and transactions are eliminated. The results of operations of companies or assets acquired are included only from the dates of acquisition. All material wholly-owned and majority-owned subsidiaries are consolidated unless GAAP requires otherwise. The Company has evaluated subsequent events for potential recognition and/or disclosure through the date these financial statements were issued.
Reclassifications	Reclassifications Certain items in prior financial statements have been reclassified to conform to the current presentation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements. Actual results could differ from those estimates.
Business Combinations	Business Combinations Business combinations are accounted for using the acquisition method of accounting. Under this method, the accounts of an acquired entity are included with the acquirer’s accounts as of the date of acquisition with any excess of purchase price over the fair value of the net assets acquired (including identifiable intangibles) capitalized as goodwill. To consummate an acquisition, the Company will typically issue common stock and/or pay cash, depending on the terms of the acquisition agreement. The value of common shares issued is determined based upon the market price of the stock as of the closing of the acquisition.
Cash and Cash equivalents	Cash and Cash equivalents Cash and cash equivalents include cash, balances due from banks, and short-term investments, all of which had an original maturity within 90 days. Due to the nature of cash and cash equivalents and the near term maturity, the Company estimated that the carrying amount of such instruments approximated fair value. The nature of the Bank’s business requires that it maintain amounts due from banks which at times, may exceed federally insured limits. The Bank has not experienced any losses on such amounts and all amounts are maintained with well-capitalized institutions.
Trading Security	Trading Security The Company accounts for a tax advantaged economic development bond originated in 2008 at fair value, in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) 320. The bond has been designated as a trading account security and is recorded at fair value, with changes in unrealized gains and losses recorded through earnings each period as part of non-interest income.
Securities	Securities Debt securities that management has the intent and ability to hold to maturity are classified as held to maturity and carried at amortized cost. All other debt securities are classified as available for sale and carried at fair value, with unrealized gains and losses reported as a component of other net comprehensive income. Equity securities are carried at fair value, with changes in fair value reported in net income. Management determines the appropriate classification of securities at the time of purchase. Restricted equity securities, such as stock in the Federal Home Loan Bank of Boston (“FHLBB”) are carried at cost. There are no quoted market prices for the Company’s restricted equity securities. The Bank is a member of the FHLBB, which requires that members maintain an investment in FHLBB stock, which may be redeemed based on certain conditions. The Bank reviews for impairment based on the ultimate recoverability of the cost bases in the FHLBB stock. Purchase premiums and discounts are recognized in interest income using the interest method, without anticipating prepayments, except mortgage-backed securities where prepayments are anticipated, over the terms of the securities. Gains and losses on the sale of securities are recorded on the trade date and are determined using the specific identification method. The Company evaluates debt securities within the Company’s available for sale and held to maturity portfolios for other-than-temporary impairment (“OTTI”), at least quarterly. If the fair value of a debt security is below the amortized cost basis of the security, OTTI is required to be recognized if any of the following are met: (1) the Company intends to sell the security; (2) it is “more likely than not” that the Company will be required to sell the security before recovery of its amortized cost basis; or (3) the present value of expected cash flows is not sufficient to recover the entire amortized cost basis. For all impaired debt securities that the Company intends to sell, or more likely than not will be required to sell, the full amount of the depreciation is recognized as OTTI through earnings. Credit-related OTTI for all other impaired debt securities is recognized through earnings. Non-credit related OTTI for such debt securities is recognized in other comprehensive income, net of applicable taxes.
Loans Held for Sale	Loans Held for Sale Loans originated with the intent to be sold in the secondary market are accounted for under the fair value option. Non-refundable fees and direct loan origination costs related to residential mortgage loans held for sale are recognized in non-interest income or non-interest expense as earned or incurred. Fair value is primarily determined based on quoted prices for similar loans in active markets. Gains and losses on sales of residential mortgage loans (sales proceeds minus carrying value) are recorded in non-interest income. Loans that were previously held for investment that the Company has an active plan to sell are transferred to loans held for sale at the lower of cost or market (fair value). The market price is primarily determined based on quoted prices for similar loans in active markets or agreed upon sales prices. Gains are recorded in non-interest income at sale to the extent that the sale price of the loan exceeds carrying value. Any reduction in the loan’s value, prior to being transferred to loans held for sale, is reflected as a charge-off of the recorded investment in the loan resulting in a new cost basis, with a corresponding reduction in the allowance for loan losses. Further decreases in the fair value of the loan are recognized in non-interest expense.
Loans	Loans Loans are reported at their outstanding unpaid principal balances adjusted for charge-offs, the allowance for loan losses, the unamortized balance of any deferred fees or costs on originated loans and the unamortized balance of any premiums or discounts on loans purchased or acquired through mergers. Interest income is accrued on the unpaid principal balance. Interest income includes net accretion or amortization of deferred fees or costs and of premiums or discounts. Direct loan origination costs, net of any origination fees, in addition to premiums and discounts on loans, are deferred and recognized as an adjustment of the related loan yield using the interest method. Interest on loans, excluding automobile loans, is generally not accrued on loans which are ninety days or more past due unless the loan is well-secured and in the process of collection. Past due status is based on contractual terms of the loan. Automobile loans generally continue accruing until one hundred and twenty days delinquent, at which time they are charged off. All interest accrued but not collected for loans that are placed on non-accrual or charged-off is reversed against interest income, except for certain loans designated as well-secured. The interest on non-accrual loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Acquired Loans	Acquired Loans Loans that the Company acquired in acquisitions are initially recorded at fair value with no carryover of the related allowance for credit losses. Determining the fair value of the loans involves estimating the amount and timing of principal and interest cash flows initially expected to be collected on the loans and discounting those cash flows at an appropriate market rate of interest. For loans that meet the criteria stipulated in ASC 310-30, “ Loans and Debt Securities Acquired with Deteriorated Credit Quality, ” the Company recognizes the accretable yield, which is defined as the excess of all cash flows expected at acquisition over the initial fair value of the loan, as interest income on a level-yield basis over the expected remaining life of the loan. The excess of the loan’s contractually required payments over the cash flows expected to be collected is the nonaccretable difference. The nonaccretable difference is not recognized as an adjustment of yield, a loss accrual, or a valuation allowance. For ASC 310-30 loans, the expected cash flows reflect anticipated prepayments, determined on a loan by loan or pool basis according to the anticipated collection plan of these loans. The expected prepayments used to determine the accretable yield are consistent between the cash flows expected to be collected and projections of contractual cash flows so as to not affect the nonaccretable difference. For ASC 310-30 loans, prepayments result in the recognition of the nonaccretable balance as current period yield. Changes in prepayment assumptions may change the amount of interest income and principal expected to be collected. Interest income is also net of recoveries recorded on acquired impaired loans. ASC310-30 loans that have similar risk characteristics, primarily credit risk, collateral type and interest rate risk, and are homogenous in size, are pooled and accounted for as a single asset with a single composite interest rate and an aggregate expectation of cash flows. ASC 310-30 loans that cannot be aggregated into a pool are accounted for individually. After we acquire loans determined to be accounted for under ASC 310-30, actual cash collections are monitored to determine if they conform to management’s expectations. Revised cash flow expectations are prepared each quarter. A decrease in expected cash flows in subsequent periods may indicate impairment and would require us to establish an allowance for loan and lease losses (“ALLL”) by recording a charge to the provision for loan and lease losses. An increase in expected cash flows in subsequent periods initially reduces any previously established ALLL by the increase in the present value of cash flows expected to be collected, and requires us to recalculate the amount of accretable yield for the ASC 310-30 loan or pool. The adjustment of accretable yield due to an increase in expected cash flows is accounted for as a change in estimate. The additional cash flows expected to be collected are reclassified from the nonaccretable difference to the accretable yield, and the amount of periodic accretion is adjusted accordingly over the remaining life of the ASC 310-30 loan or pool. An ASC 310-30 loan may be derecognized either through receipt of payment (in full or in part) from the borrower, the sale of the loan to a third party, foreclosure of the collateral, or charge-off. If one of these events occurs, the loan is removed from the loan pool, or derecognized if it is accounted for as an individual loan. ASC 310-30 loans subject to modification are not removed from an ASC 310-30 pool even if those loans would otherwise be deemed troubled debt restructurings (“TDRs”) since the pool, and not the individual loan, represents the unit of account. Individually accounted for ASC 310-30 loans that are modified in a TDR are no longer classified as ASC 310-30 loans and are subject to TDR recognition. Acquired loans that met the criteria for nonaccrual of interest prior to the acquisition are considered performing upon acquisition, regardless of whether the customer is contractually delinquent, if the Company can reasonably estimate the timing and amount of the expected cash flows on such loans and if the Company expects to fully collect the new carrying value of the loans. As such, the Company may no longer consider the loan to be nonaccrual or nonperforming and may accrue interest on these loans, including the impact of any accretable yield. The Company has determined that the Company can reasonably estimate future cash flows on the Company’s current portfolio of acquired loans that are past due 90 days or more and on which the Company is accruing interest and the Company expects to fully collect the carrying value of the loans. For loans that do not meet the ASC 310-30 criteria, the Company accretes interest income based on the contractually required cash flows. Subsequent to the purchase date, the methods utilized to estimate the required allowance for loan losses for these loans is similar to originated loans.
Allowance for Loan Losses	Allowance for Loan Losses The allowance for loan losses is established based upon the level of estimated probable incurred losses in the current loan portfolio. Loan losses are charged against the allowance when management believes the collectability of a loan balance is doubtful. Subsequent recoveries, if any, are credited to the allowance. The allowance for loan losses includes allowance allocations calculated in accordance with ASC 310, “Receivables,” and allowance allocations calculated in accordance with ASC 450, “Contingencies.” The allowance for loan losses is allocated to loan types using both a formula-based approach applied to groups of loans and an analysis of certain individual loans for impairment. The formula-based approach emphasizes loss factors derived from actual historical and industry portfolio loss rates, which are combined with an assessment of certain qualitative factors to determine the allowance amounts allocated to the various loan categories. Allowance amounts are based on an estimate of historical average annual percentage rate of loan loss for each loan segment, a temporal estimate of the incurred loss emergence and confirmation period for each loan category, and certain qualitative risk factors considered in the computation of the allowance for loan losses. Qualitative risk factors impacting the inherent risk of loss within the portfolio include the following: • National and local economic conditions, regulatory/legislative changes, or other competitive factors affecting the collectability of the portfolio • Trends in underwriting characteristics, composition of the portfolio, and/or asset quality • Changes in underwriting standards and/or collection, charge off, recovery, and account management practice • The existence and effect of any concentrations of credit Risk characteristics relevant to each portfolio segment are as follows: Commercial real estate - Loans in this segment are primarily owner-occupied or income-producing properties throughout New England and Northeastern New York. The underlying cash flows generated by the properties are adversely impacted by a downturn in the economy, which in turn, will have an effect on the credit quality in this segment. Management monitors the cash flows of these loans. In addition, construction loans in this segment primarily include real estate development loans for which payment is derived from sale of the property or long term financing at completion. Credit risk is affected by cost overruns, time to sell at an adequate price, and market conditions Commercial and industrial loans - Loans in this segment are made to businesses and are generally secured by assets of the business. Repayment is expected from the cash flows of the business. Loans in this segment include asset based loans which generally have no scheduled repayment and which are closely monitored against formula based collateral advance ratios. A weakened economy, and resultant decreased consumer spending, will have an effect on the credit quality in this segment. Residential mortgage - All loans in this segment are collateralized by residential real estate and repayment is dependent on the credit quality of the individual borrower. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment. Consumer loans - Loans in this segment are primarily home equity lines of credit and second mortgages, together with automobile loans and other consumer loans. The overall health of the economy, including unemployment rates and housing prices, will have an effect on the credit quality in this segment. The Company utilizes a blend of historical and industry portfolio loss rates for commercial real estate and commercial and industrial loans that are assessed by internal risk rating. Historical loss rates for residential mortgages, home equity and other consumer loans are not risk graded but are assessed based on the total of each loan segment. This approach incorporates qualitative adjustments based upon management’s assessment of various market and portfolio specific risk factors into its formula-based estimate. Due to the subjective nature of the loan loss estimation process and ever changing conditions, the qualitative risk attributes may not adequately capture amounts of incurred loss in the formula-based loan loss components used to determine allocations in the Company’s analysis of the adequacy of the allowance for loan losses. The Company evaluates certain loans individually for specific impairment. Large groups of small balance homogeneous loans such as the residential mortgage, home equity, and other consumer portfolios are collectively evaluated for impairment. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment include payment status, collateral value, and the probability of collecting scheduled principal and interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not classified as impaired. Loans are selected for evaluation based upon a change in internal risk rating, occurrence of delinquency, loan classification, or non-accrual status. The evaluation of certain loans individually for specific impairment includes non-accrual loans over a threshold and loans that were determined to be Troubled Debt Restructurings (“TDRs”). A specific allowance amount is allocated to an individual loan when such loan has been deemed impaired and when the amount of the probable loss is able to be estimated. Estimates of loss may be determined by the present value of anticipated future cash flows or the loan’s observable fair market value, or the fair value of the collateral less costs to sell, if the loan is collateral dependent. However, for collateral dependent loans, the amount of the recorded investment in a loan that exceeds the fair value of the collateral is charged-off against the allowance for loan losses in lieu of an allocation of a specific allowance amount when such an amount has been identified definitively as uncollectible. Regarding acquired loans, the Company subjects loans that do not meet the ASC 310-30 criteria to ASC 450-20 by collectively evaluating these loans for an allowance for loan loss. The Company applies a methodology similar to the methodology prescribed for business activities loans, which includes the application of environmental factors to each category of loans. The methodology to collectively evaluate the acquired loans outside the scope of ASC 310-30 includes the application of a number of environmental factors that reflect management’s best estimate of the level of incremental credit losses that might be recognized given current conditions. This is reviewed as part of the allowance for loan loss adequacy analysis. As the loan portfolio matures and environmental factors change, the loan portfolio will be reassessed each quarter to determine an appropriate reserve allowance. Additionally, the Company considers the need for an additional reserve for acquired loans accounted for outside of the scope of ASC 310-30 under ASC 310-20. At acquisition date, the Bank determined a fair value mark with credit and interest rate components. Under the Company’s model, the impairment evaluation process involves comparing the carrying value of acquired loans, including the unamortized premium or discount, to the calculated reserve allowance. If necessary, the Company books an additional reserve to account for shortfalls identified through this calculation. A decrease in the expected cash flows in subsequent periods requires the establishment of an allowance for loan losses at that time for ASC 310-30 loans.
Bank-Owned Life Insurance	Bank-Owned Life Insurance Bank-owned life insurance policies are reflected on the Consolidated Balance Sheets at the amount that can be realized under the insurance contract at the balance sheet date which is the cash surrender value. Changes in the net cash surrender value of the policies, as well as insurance proceeds received, are reflected in non-interest income on the Consolidated Statements of Income and are not subject to income taxes.
Foreclosed and Repossessed Assets	Foreclosed and Repossessed Assets Other real estate owned is comprised of real estate acquired through foreclosure proceedings or acceptance of a deed in lieu of foreclosure. Repossessed collateral is primarily comprised of taxi medallions. Both other real estate owned and repossessed collateral are held for sale and are initially recorded at the fair value less estimated costs to sell at the date of foreclosure or repossession, establishing a new cost basis. The shortfall, if any, of the loan balance over the fair value of the property or collateral, less cost to sell, at the time of transfer from loans to other real estate owned or repossessed collateral is charged to the allowance for loan losses. Subsequent to transfer, the asset is carried at lower of cost or fair value less cost to sell and periodically evaluated for impairment. Subsequent impairments in the fair value of other real estate owned and repossessed collateral are charged to expense in the period incurred. Net operating income or expense related to other real estate owned and repossessed collateral is included in operating expenses in the accompanying Consolidated Statements of Income. Because of changing market conditions, there are inherent uncertainties in the assumptions with respect to the estimated fair value of other real estate owned and repossessed collateral. Because of these inherent uncertainties, the amount ultimately realized on other real estate owned and repossessed collateral may differ from the amounts reflected in the financial statements.
Capitalized Servicing Rights	Capitalized Servicing Rights Capitalized servicing rights are included in “other assets” in the Consolidated Balance Sheets. Servicing assets are initially recognized as separate assets at fair value when rights are acquired through purchase or through sale of financial assets with servicing retained. The Company's servicing rights accounted for under the fair value method are carried on the Consolidated Balance Sheets at fair value with changes in fair value recorded in income in the period in which the change occurs. Changes in the fair value of servicing rights are primarily due to changes in valuation assumptions, such as discount rates and prepayment speeds, and the collection and realization of expected cash flows. The Company’s servicing rights accounted for under the amortization method are initially recorded at fair value. Under that method, capitalized servicing rights are charged to expense in proportion to and over the period of estimated net servicing income. Fair value of the servicing rights is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, prepayment speeds and default rates and losses. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranches. If the Company later determines that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the allowance may be recorded as an increase to income.
Premises and Equipment	Premises and Equipment Land is carried at cost. Buildings, improvements, and equipment are carried at cost less accumulated depreciation and amortization computed on the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line method over the shorter of the lease term, plus optional terms if certain conditions are met, or the estimated useful life of the asset.
Goodwill	Goodwill Goodwill represents the excess of the purchase price over the fair value of the net assets acquired in a business combination. Goodwill is assessed annually for impairment, and more frequently if events or changes in circumstances indicate that there may be an impairment. Adverse changes in the economic environment, declining operations, unanticipated competition, loss of key personnel, or other factors could result in a decline in the implied fair value of goodwill. If the implied fair value of goodwill is less than the carrying amount, a loss would be recognized in other non-interest expense to reduce the carrying amount to the implied fair value of goodwill. The Company performs an annual qualitative assessment of whether it is more likely than not that the reporting unit's fair value is less than its carrying amount. If the results of the qualitative assessment suggest goodwill impairment, the Company would perform a two-step impairment test through the application of various quantitative valuation methodologies. Step 1, used to identify instances of potential impairment, compares the fair value of the reporting unit with its carrying amount, including goodwill. If the carrying amount, including goodwill, exceeds its fair value, the second step of the goodwill impairment analysis is performed to measure the amount of impairment loss, if any. Step 2 of the goodwill impairment analysis compares the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. If the carrying amount of goodwill for the reporting unit exceeds the implied fair value of the reporting unit’s goodwill, an impairment loss is recognized in an amount equal to that excess. Subsequent reversals of goodwill impairment are prohibited. The Company may elect to bypass the qualitative assessment and begin with Step 1.
Other Intangibles	Other Intangibles Intangible assets are acquired assets that lack physical substance but can be distinguished from goodwill because of contractual or other legal rights or the asset is capable of being sold or exchanged either on its own or in combination with a related contract, asset or liability. The fair values of these assets are generally determined based on appraisals and are subsequently amortized on a straight-line basis or an accelerated basis over their estimated lives. Management assesses the recoverability of these intangible assets at least annually or whenever events or changes in circumstances indicate that their carrying value may not be recoverable. If the carrying amount exceeds fair value, an impairment charge is recorded to income.
Transfers of Financial Assets	Transfers of Financial Assets Transfers of an entire financial asset, group of entire financial assets, or a participating interest in an entire financial asset are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (2) the transferee obtains the right to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets.
Income Taxes	Income Taxes Deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable for future years to differences between financial statement and tax bases of existing assets and liabilities. The effect of tax rate changes on deferred taxes is recognized in the income tax provision in the period that includes the enactment date. A tax valuation allowance is established, as needed, to reduce net deferred tax assets to the amount expected to be realized. In the event it becomes more likely than not that some or all of the deferred tax asset allowances will not be needed, the valuation allowance will be adjusted. In the ordinary course of business there is inherent uncertainty in quantifying the Company’s income tax positions. Income tax positions and recorded tax benefits are based upon management’s evaluation of the facts, circumstances, and information available at the reporting date. For those tax positions where it is more likely than not that a tax benefit will be sustained, we have determined the amount of the tax benefit to be recognized by estimating the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is more-likely-than-not that a tax benefit will not be sustained, no tax benefit has been recognized in the financial statements. Where applicable, associated interest and penalties have also been recognized. We recognize accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense.
Insurance Commissions	Insurance Commissions Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later, net of return commissions related to policy cancellations. Policy cancellation is a variable consideration that is not deemed significant and thus, does not impact the amount of revenue recognized. In addition, the Company may receive additional performance commissions based on achieving certain sales and loss experience measures. Such commissions are recognized when determinable, which is generally when such commissions are received or when the Company receives data from the insurance companies that allows the reasonable estimation of these amounts. Revenue from contracts with customers in the scope of Topic 606 is recognized within noninterest income. The Company does not have any material significant payment terms as payment is received at or shortly after the satisfaction of the performance obligation. The value of unsatisfied performance obligations for contracts with an original expected length of one year or less are not disclosed. The Company recognizes incremental costs of obtaining contracts as an expense when incurred for contracts with a term of one year or less.
Stock-Based Compensation	Stock-Based Compensation The Company measures and recognizes compensation cost relating to share-based payment transactions based on the grant-date fair value of the equity instruments issued. The fair value of restricted stock is recorded as unearned compensation. The deferred expense is amortized to compensation expense based on one of several permitted attribution methods over the longer of the required service period or performance period. For performance-based restricted stock awards, the Company estimates the degree to which performance conditions will be met to determine the number of shares that will vest and the related compensation expense. Compensation expense is adjusted in the period such estimates change. Income tax benefits and/or tax deficiencies related to stock compensation determined as the difference between compensation cost recognized for financial reporting purposes and the deduction for tax, are recognized in the income statement as income tax expense or benefit in the period in which they occur.
Wealth Management	Wealth Management Wealth management assets held in a fiduciary or agent capacity are not included in the accompanying Consolidated Balance Sheets because they are not assets of the Company. Wealth management fees is primarily comprised of fees earned from consultative investment management, trust administration, tax return preparation, and financial planning. The Company’s performance obligation is generally satisfied over time and the resulting fees are recognized monthly, based on the daily accrual of the market value of the investment accounts and the applicable fee rate.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The Company enters into interest rate swap agreements as part of the Company’s interest rate risk management strategy for certain assets and liabilities and not for speculative purposes. Based on the Company’s intended use for the interest rate swap at inception, the Company designates the derivative as either an economic hedge of an asset or liability or a hedging instrument subject to the hedge accounting provisions of ASC 815, “Derivatives and Hedging.” Interest rate swaps designated as economic hedges are recorded at fair value within other assets or liabilities. Changes in the fair value of these derivatives are recorded directly through earnings. For interest rate swaps that management intends to apply the hedge accounting provisions of ASC 815, the Company formally documents at inception all relationships between hedging instruments and hedged items, as well as its risk management objectives and strategies for undertaking the various hedges. Additionally, the Company uses dollar offset or regression analysis at the hedge’s inception and for each reporting period thereafter, to assess whether the derivative used in its hedging transaction is expected to be and has been highly effective in offsetting changes in the fair value or cash flows of the hedged item. The Company discontinues hedge accounting when it is determined that a derivative is not expected to be or has ceased to be highly effective as a hedge, and then reflects changes in fair value of the derivative in earnings after termination of the hedge relationship. The Company has characterized its interest rate swaps that qualify under ASC 815 hedge accounting as cash flow hedges. Cash flow hedges are used to minimize the variability in cash flows of assets or liabilities, or forecasted transactions caused by interest rate fluctuations, and are recorded at fair value in other assets or liabilities within the Company’s balance sheets. Changes in the fair value of these cash flow hedges are initially recorded in accumulated other comprehensive income and subsequently reclassified into earnings when the forecasted transaction affects earnings. Any hedge ineffectiveness assessed as part of the Company’s quarterly analysis is recorded directly to earnings. The Company enters into commitments to lend with borrowers, and forward commitments to sell loans or to-be-announced mortgage-backed bonds to investors to hedge against the inherent interest rate and pricing risk associated with selling loans. The commitments to lend generally terminate once the loan is funded, the lock period expires or the borrower decides not to contract for the loan. The forward commitments generally terminate once the loan is sold, the commitment period expires or the borrower decides not to contract for the loan. These commitments are considered derivatives which are accounted for by recognizing their estimated fair value on the Consolidated Balance Sheets as either a freestanding asset or liability. See Note 17 to the financial statements for more information on commitments to lend and forward commitments.
Off-Balance Sheet Financial Instruments	Off-Balance Sheet Financial Instruments In the ordinary course of business, the Company enters into off-balance sheet financial instruments, consisting primarily of credit related financial instruments. These financial instruments are recorded in the financial statements when they are funded or related fees are incurred or received.
Fair Value Hierarchy	Fair Value Hierarchy The Company groups assets and liabilities that are measured at fair value in three levels, based on the markets in which the assets and liabilities are traded and the reliability of the assumptions used to determine fair value. Level 1 - Valuation is based on quoted prices in active markets for identical assets or liabilities. Valuations are obtained from readily available pricing sources for market transactions involving identical assets or liabilities. Level 2 - Valuation is based on observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Valuation is based on unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using unobservable techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.
Employee Benefits	Employee Benefits The Company maintains an employer sponsored 401(k) plan to which participants may make contributions in the form of salary deferrals and the Company provides matching contributions in accordance with the terms of the plan. Contributions due under the terms of the defined contribution plans are accrued as earned by employees. Due to the Rome Bancorp acquisition in 2011, the Company inherited a noncontributory, qualified, defined benefit pension plan for certain employees who met age and service requirements; as well as other post-retirement benefits, principally health care and group life insurance. The Rome pension plan and postretirement benefits that were acquired in connection with the whole-bank acquisition were frozen prior to the close of the transaction. The pension benefit in the form of a life annuity is based on the employee’s combined years of service, age, and compensation. The Company also has a long-term care post-retirement benefit plan for certain executives where upon disability, associated benefits are funded by insurance policies or paid directly by the Company. In order to measure the expense associated with the Plans, various assumptions are made including the discount rate, expected return on plan assets, anticipated mortality rates, and expected future healthcare costs. The assumptions are based on historical experience as well as current facts and circumstances. The Company uses a December 31 measurement date for its Plans. As of the measurement date, plan assets are determined based on fair value, generally representing observable market prices. The projected benefit obligation is primarily determined based on the present value of projected benefit distributions at an assumed discount rate. Net periodic pension benefit costs include interest costs based on an assumed discount rate, the expected return on plan assets based on actuarially derived market-related values, and the amortization of net actuarial losses. Net periodic postretirement benefit costs include service costs, interest costs based on an assumed discount rate, and the amortization of prior service credits and net actuarial gains. Differences between expected and actual results in each year are included in the net actuarial gain or loss amount, which is recognized in other comprehensive income. The net actuarial gain or loss in excess of a 10% corridor is amortized in net periodic benefit cost over the average remaining service period of active participants in the Plans. The prior service credit is amortized over the average remaining service period to full eligibility for participating employees expected to receive benefits. The Company recognizes in its statement of condition an asset for a plan’s overfunded status or a liability for a plan’s underfunded status. The Company also measures the Plans’ assets and obligations that determine its funded status as of the end of the fiscal year and recognizes those changes in other comprehensive income, net of tax. Due to the SI Financial acquisition in 2019, the Company inherited a tax-qualified defined benefit pension plan. The plan was frozen effective September 6, 2013 and SI Financial recorded a contingent obligation to settle the plan at a future date, which was assumed by the Company. The plan is a single plan under the Internal Revenue Code and, as a result, all of the assets stand behind all of liabilities. Accordingly, contributions made by a participating employer may be used to provide benefits to participants of other participating employers.
Operating Segments	Operating Segments The Company operates as one consolidated reportable segment. The chief operating decision-maker evaluates consolidated results and makes decisions for resource allocation on this same data. Management periodically reviews and redefines its segment reporting as internal reporting practices evolve and components of the business change. The financial statements reflect the financial results of the Company's one reportable operating segment.
Recent Accounting Pronouncements and Future Application of Accounting Pronouncements	Recently Adopted Accounting Principles Effective January 1, 2019, the following new accounting guidance was adopted by the Company: • ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities; • ASU No. 2016-02, Leases (Topic 842)(additional information is disclosed in Note 18 - Leases of the Consolidated Financial Statements) In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.” The purpose of this updated guidance is to better align a company’s financial reporting for hedging activities with the economic objectives of those activities. ASU No. 2017-12 is effective for public business entities for fiscal years beginning after December 15, 2018, with early adoption, including adoption in an interim period, permitted. ASU 2017-12 requires a modified retrospective transition method in which the Company will recognize the cumulative effect of the change on the opening balance of each affected component of equity in the Consolidated Balance Sheets as of the date of adoption. In April 2019, the FASB issued ASU No. 2019-04 to clarify certain aspects of accounting for hedging activities addressed by ASU No. 2017-12, among other things (ASU No. 2019-04 amendments and pending adoption to FASB ASC Topics 326 and 825 are described in the section below). ASU No. 2017-12 became effective for the Company on January 1, 2019. The adoption was not material to the financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The pronouncement affects all entities that are participants to leasing agreements. From a lessee accounting perspective, the ASU requires a lessee to recognize assets and liabilities on the balance sheet for operating leases and changes many key definitions, including the definition of a lease. The ASU includes a short-term lease exception for leases with a term of twelve months or less, in which a lessee can make an accounting policy election not to recognize lease assets and lease liabilities. Lessees will continue to differentiate between finance leases (previously referred to as capital leases) and operating leases, using classification criteria that are substantially similar to the previous guidance. For lessees, the recognition, measurement, and presentation of expenses and cash flows arising from a lease have not significantly changed from previous GAAP. From a lessor accounting perspective, the guidance is largely unchanged, except for targeted improvements to align with new terminology under lessee accounting and with the updated revenue recognition guidance in Topic 606. For sale-leaseback transactions, for a sale to occur the transfer must meet the sale criteria under the new revenue standard, Topic 606. Entities will not be required to reassess transactions previously accounted under then existing guidance. The ASU includes additional quantitative and qualitative disclosures required by lessees and lessors to help users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU No. 2016-02 is effective for fiscal years beginning after December 31, 2018, and interim periods within those fiscal years. Lessees and lessors are required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. In July 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842) - Targeted Improvements” to provide entities with relief from the costs of implementing certain aspects of the new leasing standard. Specifically, under the amendments in ASU No. 2018-11 entities may elect not to recast the comparative periods presented when transitioning to the new leasing standard, and lessors may elect not to separate lease and non-lease components when certain conditions are met. As the Company elected the transition option provided in ASU No. 2018-11, the modified retrospective approach was applied on January 1, 2019 (as opposed to January 1, 2017). The Company also elected certain practical expedients provided under ASU No. 2016-02 whereby we will not reassess (i) whether any expired or existing contracts are or contain leases, (ii) the lease classification for any expired or existing leases and (iii) initial direct costs for any existing leases. In December 2018, the FASB issued ASU No. 2018-20, “Leases (Topic 842): Narrow-Scope Improvements for Lessors,” which provides targeted improvements and clarification to guidance with FASB ASC Topic 842 specific to lessors. The amendments of ASU No. 2018-20 have the same effective date as ASU 2016-02 and may be applied either retrospectively or prospectively to all new and existing leases. The Company obtained a third-party software application which provides lease accounting under the guidelines of FASB ASC Topic 842. The amendments of ASU No. 2016-02 and subsequently issued ASUs, which provided additional guidance and clarifications to various aspects of FASB ASC Topic 842, became effective for the Company on January 1, 2019. The Company recognized right-of-use lease assets and related lease liabilities totaling $79.6 million and $82.8 million respectively as of January 1, 2019. The right-of-use lease assets and related lease liabilities recognized at January 1, 2019 include right-of-use lease assets and lease liabilities classified as discontinued operations. See Note 18 - Leases for more information. Future Application of Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13 "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” This ASU improves financial reporting by requiring timelier recording of credit losses on loans and other financial instruments. The ASU requires companies to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Forward-looking information will now be used in credit loss estimates. The ASU requires enhanced disclosures to provide better understanding surrounding significant estimates and judgments used in estimating credit losses, as well as the credit quality and underwriting standards of a company’s portfolio. These disclosures include qualitative and quantitative requirements that provide additional information about the amounts recorded in the financial statements. Additionally, the ASU amends the accounting for credit losses on available-for-sale debt securities and purchased financial assets with credit deterioration (“PCD assets”). Most debt instruments will require a cumulative-effect adjustment to retained earnings on the statement of financial position as of the beginning of the first reporting period in which the guidance is adopted (modified retrospective approach). However, there is instrument-specific (such as PCD assets) transition guidance requiring a prospective transition approach. For existing purchased credit-impaired assets, upon adoption, the amortized cost basis will be adjusted to reflect the addition of the allowance for credit losses. This transition relief avoids the need to reassess purchased financial assets that exist as of the date of adoption in order to determine whether they would have met, at acquisition, the new criteria of ‘more than insignificant’ credit deterioration since origination. The transition relief also allows the remaining accretable discount (based on the revised amortized cost basis) to accrete into interest income over the life of the related asset using the interest method. ASU No. 2016-13 is effective for interim and annual periods beginning after December 15, 2019. The Company expects the primary changes to be the application of the new expected credit loss model from the incurred model. In addition, the Company expects the guidance to change the presentation of credit losses within the available-for-sale fixed maturities portfolio through an allowance method rather than as a direct write-down. The expected credit loss model will require a financial asset to be presented at the net amount expected to be collected. The allowance method for available-for-sale debt securities will allow the Company to record reversals of credit losses if the estimate of credit losses declines. Management is finalizing the execution of operating and financial processes, controls, and disclosures. The Company has not completed finalizing the results of the CECL estimate as of year-end as we are in process of data and model validation, as well as finalizing qualitative factors and forecast measurement. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles: Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” The ASU simplifies the test for goodwill impairment by eliminating the second step of the current two-step method. Under the new accounting guidance, entities will compare the fair value of a reporting unit with its carrying amount. If the carrying amount exceeds the reporting unit’s fair value, the entity is required to recognize an impairment charge for this amount. Current guidance requires an entity to proceed to a second step, whereby the entity would determine the fair value of its assets and liabilities. The new method applies to all reporting units. The performance of a qualitative assessment is still allowable. This accounting guidance is effective prospectively for interim and annual reporting periods beginning after December 15, 2019. The Company will adopt the guidance when it performs the annual impairment test and does not expect adoption to have a material effect on its Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement.” This ASU eliminates, adds, and modifies certain disclosure requirements for fair value measurements. Among the changes, entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, but will be required to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. ASU No. 2018-13 is effective for interim and annual reporting periods beginning after December 15, 2019. Entities are also allowed to elect early adoption for the eliminated or modified disclosure requirements and delay adoption of the new disclosure requirements until their effective date. As ASU No. 2018-13 only revises disclosure requirements, it will not have a material impact on its Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-14, “Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans.” This ASU amends and modifies the disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans. The amendments in this update remove disclosures that no longer are considered cost beneficial, clarify the specific requirements of disclosures, and add disclosure requirements identified as relevant. ASU No. 2018-14 is effective for fiscal years ending after December 15, 2020, with early adoption permitted. As ASU No. 2018-14 only revises disclosure requirements, it will not have a material impact on the Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-15, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract.” ASU No. 2018-15 clarifies certain aspects of ASU No. 2015-05, “Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement,” which was issued in April 2015. Specifically, ASU No. 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). ASU No. 2018-15 does not affect the accounting for the service element of a hosting arrangement that is a service contract. ASU No. 2018-15 is effective for interim and annual reporting periods beginning after December 15, 2019. The amendments in this ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company does not expect adoption to have a material impact on the Company's Consolidated Financial Statements. As mentioned in the previous section in April 2019 the FASB issued ASU No. 2019-04, “Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments.” With respect to FASB ASC Topic 326, Financial Instruments - Credit Losses, ASU No. 2019-04 clarifies the scope of the credit losses standard and addresses issues related to accrued interest receivable balances, recoveries, variable interest rates and prepayments, among other things. With respect to FASB ASC Topic 825, Financial Instruments, on recognizing and measuring financial instruments, ASU No. 2019-04 addresses the scope of the guidance, the requirement for remeasurement under FASB ASC Topic 820 when using the measurement alternative, certain disclosure requirements and which equity securities have to be remeasured at historical exchange rates. The amendments to FASB ASC Topic 326 have the same effective dates as ASU 2016-13 (i.e., the first quarter of 2020). The Company is currently evaluating the impact of FASB ASC Topic 326 amendments on the Company’s Consolidated Financial Statements. The amendments to FASB ASC Topic 825 are effective for interim and annual reporting periods beginning after December 15, 2019 and are not expected to have a material impact on the Company’s Consolidated Financial Statements. In May 2019, the FASB issued ASU No. 2019-05, “Financial Instruments - Credit Losses (Topic 326); Targeted Transition Relief.” ASU No. 2019-05 allows entities to irrevocably elect, upon adoption of ASU No. 2016-13, the fair value option on financial instruments that (1) were previously recorded at amortized cost and (2) are within the scope of ASC 326-20 if the instruments are eligible for the fair value option under ASC 825-10. The fair value option election does not apply to held-to-maturity debt securities. Entities are required to make this election on an instrument-by-instrument basis. ASU No. 2019-05 has the same effective date as ASU No. 2016-13 (i.e., the first quarter of 2020). The Company has determined to apply this transition relief to one of the PCI loan asset classes that is currently accounted for under the pooled method under ASC 310-30. Similar to disclosure of the potential impact of ASU No. 2016-13, the Company is in process of finalizing the operational and financial processes and internal controls. In December 2019, the FASB issued ASU No. 2019-12, “Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes.” ASU No. 2019-12 removes specific exceptions to the general principles in FASB ASC Topic 740. It eliminates the need for an organization to analyze whether the following apply in a given period: (1) exception to the incremental approach for intraperiod tax allocation; (2) exceptions to accounting for basis differences when there are ownership changes in foreign investments; and (3) exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses. ASU 2019-12 also improves financial statement preparers’ application of income tax-related guidance and simplifies: (1) franchise taxes that are partially based on income; (2) transactions with a government that result in a step up in the tax basis of goodwill; (3) separate financial statements of legal entities that are not subject to tax; and (4) enacted changes in tax laws in interim periods. The amendments in this ASU become effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting the new guidance on the Consolidated Financial Statements.

ACQUISITION (Tables)

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Summary of Consideration Assets Acquired and Liabilities Assumed	The following table provides a summary of the assets acquired and liabilities assumed and the associated fair value adjustments as recorded by the Company at acquisition: (in thousands) As Acquired Fair Value Adjustments As Recorded by the Company Consideration Paid: Company common stock issued to SIFI common shareholders $ 175,804 Fair value of SIFI stock options converted to Berkshire options 907 Cash in lieu paid to SIFI shareholders 14 Total consideration paid $ 176,725 Recognized amounts of identifiable assets acquired and (liabilities) assumed, at fair value: Cash and short-term investments $ 110,774 $ — $ 110,774 Investment securities 144,629 (1,261 ) (a) 143,368 Loans held for sale 1,005 — 1,005 Loans, net 1,332,127 (29,388 ) (b) 1,302,739 Premises and equipment 19,039 (2,092 ) (c) 16,947 Core deposit intangibles — 17,980 (d) 17,980 Deferred tax assets, net 6,629 11,315 (e) 17,944 Goodwill and other intangibles 16,063 (16,063 ) (f) — Other assets 60,648 (984 ) 59,664 Deposits (1,327,115 ) (7,733 ) (g) (1,334,848 ) Borrowings (154,726 ) 1,717 (h) (153,009 ) Other liabilities (33,987 ) (7,289 ) (i) (41,276 ) Total identifiable net assets $ 175,086 $ (33,798 ) $ 141,288 Goodwill $ 35,437 _____________________________________ Explanation of Certain Fair Value Adjustments: (a) The adjustment represents the write down of the book value of securities to their estimated fair value at the date of acquisition. (b) The adjustment represents the write-off of $15.6 million in allowance for loan and lease losses and the write down of the book value of loans to their estimated fair value based on interest rates and expected cash flows as of the acquisition date, which includes an estimate of expected loan loss inherent in the portfolio. Loans with evidence of credit deterioration at acquisition are accounted for under ASC 310-30 and had a book value of $55.8 million and had a fair value of $32.1 million , including a $4.2 million fair value adjustment that is accretable in earnings. Non-impaired loans accounted for under ASC 310-20 had a book value of $1.29 billion and have a fair value of $1.27 billion , including a $6.7 million fair value adjustment discount that is amortized over the remaining term of the loans using the effective interest method, or a straight-line method if the loan is a revolving credit facility. (c) The adjustment represents a decreased fair value based on the appraised value of Savings Institute's owned branches comprised of $1.1 million for land. This is in addition to a $1.0 million reduction of the book value of furniture, fixtures, and equipment, to their estimated fair value and the immediate expensing of equipment not meeting the thresholds for capitalization in accordance with Company policy. The adjustments will be depreciated over the remaining estimated economic lives of the assets. (d) The adjustment represents the value of the core deposit base assumed in the acquisition. The core deposit asset was recorded as an identifiable intangible asset and will be amortized over the estimated useful life of the deposit base ( 10 years). (e) Represents net deferred tax assets resulting from the fair value adjustments related to the acquired assets and liabilities, identifiable intangibles, and other purchase accounting adjustments. (f) Represents the write-off of goodwill and intangible assets from a prior SIFI acquisition. (g) The adjustment is necessary because the weighted average interest rate of time deposits exceeded the cost of similar funding at the time of acquisition. The amount will be amortized over the estimated useful life of eleven months . (h) Adjusts borrowings by a reduction of $0.8 million to their estimated fair value, which is calculated based on current market rates. This is in addition to a $0.9 million reduction to the estimated fair value for the SI Capital Trust II, which is calculated based on the amount an institution would be willing to purchase the instrument at in the open market. (i) Adjusts the book value of other liabilities to their estimated fair value at the acquisition date. The adjustment consists of a $6.7 million increase to post-retirement liabilities due to change-in-control provisions, a $0.9 million increase in bank-owned life insurance liabilities, offset by a decrease of $0.4 million to the unfunded commitment reserve.
Schedule of Acquired Loan Portfolio	Information about the Savings Institute acquired loan portfolio subject to ASC 310-30 as of May 17, 2019 is as follows (in thousands): ASC 310-30 Loans Gross contractual receivable amounts at acquisition $ 55,754 Contractual cash flows not expected to be collected (nonaccretable discount) (19,427 ) Expected cash flows at acquisition 36,327 Interest component of expected cash flows (accretable discount) (4,200 ) Fair value of acquired loans $ 32,127
Pro Forma Financial Information	Information in the following table is shown in thousands: Pro Forma (unaudited) Years Ended December 31, 2019 2018 Net interest income $ 383,828 $ 412,164 Non-interest income 88,500 85,563 Income available to common shareholders 118,552 127,693

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Summary of Discontinued Operations	The following presents operating results of the discontinued operations of FCLS for the years ended December 31, 2019, 2018, and 2017: Years Ended December 31, (in thousands) 2019 2018 2017 Interest income $ 6,085 $ 5,267 $ 5,182 Interest expense 3,372 2,131 1,350 Net interest income 2,713 3,136 3,832 Non-interest income 38,517 35,574 51,445 Total net revenue 41,230 38,710 55,277 Non-interest expense 46,769 43,477 46,732 (Loss)/income from discontinued operations before income taxes (5,539 ) (4,767 ) 8,545 Income tax expense (1,468 ) (1,313 ) 2,414 Net income from discontinued operations $ (4,071 ) $ (3,454 ) $ 6,131 The following is a summary of the assets and liabilities of the discontinued operations of FCLS at December 31, 2019 and December 31, 2018: (in thousands) December 31, 2019 December 31, 2018 Assets Loans held for sale, at fair value $ 132,655 $ 94,050 Premises and equipment, net 1,073 1,867 Mortgage servicing rights, at fair value 12,299 11,500 Mortgage banking derivatives 2,329 3,254 Right-of-use asset 3,462 — Deferred tax (3,418 ) (3,270 ) Other assets 5,732 6,858 Total assets $ 154,132 $ 114,259 Liabilities Customer payments in process $ 15,372 $ 6,584 Lease liability 3,494 — Other liabilities 7,615 3,013 Total liabilities $ 26,481 $ 9,597

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Summary of Securities Available for Sale (AFS) and Securities	The following is a summary of securities available for sale (“AFS”) , held to maturity (“HTM”), and marketable equity securities: (In thousands) Amortized Gross Gross Fair Value December 31, 2019 Securities available for sale Debt securities: Municipal bonds and obligations $ 104,325 $ 5,813 $ — $ 110,138 Agency collateralized mortgage obligations 742,550 6,431 (169 ) 748,812 Agency mortgage-backed securities 146,589 1,515 (360 ) 147,744 Agency commercial mortgage-backed securities 148,066 176 (1,146 ) 147,096 Corporate bonds 115,395 1,788 (607 ) 116,576 Other bonds and obligations 40,414 780 (5 ) 41,189 Total securities available for sale 1,297,339 16,503 (2,287 ) 1,311,555 Securities held to maturity Municipal bonds and obligations 252,936 13,095 (5 ) 266,026 Agency collateralized mortgage obligations 69,667 2,870 (50 ) 72,487 Agency mortgage-backed securities 6,271 29 — 6,300 Agency commercial mortgage-backed securities 10,353 51 — 10,404 Tax advantaged economic development bonds 18,456 218 (910 ) 17,764 Other bonds and obligations 296 — — 296 Total securities held to maturity 357,979 16,263 (965 ) 373,277 Marketable equity securities 37,138 5,147 (729 ) 41,556 Total $ 1,692,456 $ 37,913 $ (3,981 ) $ 1,726,388 December 31, 2018 Securities available for sale Debt securities: Municipal bonds and obligations $ 109,648 $ 2,272 $ (713 ) $ 111,207 Agency collateralized mortgage obligations 944,946 1,130 (15,192 ) 930,884 Agency mortgage-backed securities 175,406 36 (5,121 ) 170,321 Agency commercial mortgage-backed securities 62,200 — (3,275 ) 58,925 Corporate bonds 120,718 593 (1,355 ) 119,956 Other bonds and obligations 8,355 34 (35 ) 8,354 Total securities available for sale 1,421,273 4,065 (25,691 ) 1,399,647 Securities held to maturity Municipal bonds and obligations 264,524 3,569 (3,601 ) 264,492 Agency collateralized mortgage-backed securities 71,637 533 (778 ) 71,392 Agency mortgage-backed securities 7,219 — (297 ) 6,922 Agency commercial mortgage-backed securities 10,417 — (289 ) 10,128 Tax advantaged economic development bonds 19,718 22 (1,698 ) 18,042 Other bonds and obligations 248 — — 248 Total securities held to maturity 373,763 4,124 (6,663 ) 371,224 Marketable equity securities 55,471 4,370 (3,203 ) 56,638 Total $ 1,850,507 $ 12,559 $ (35,557 ) $ 1,827,509
Schedule of Amortized Cost and Estimated Fair Value of Available for Sale (AFS) and Held to Maturity (HTM) Securities, Segregated by Contractual Maturity	The amortized cost and estimated fair value of AFS and HTM securities, segregated by contractual maturity at year-end 2019 are presented below. Expected maturities may differ from contractual maturities because issuers may have the right to call or prepay obligations. Mortgage-backed securities and collateralized mortgage obligations are shown in total, as their maturities are highly variable. Available for sale Held to maturity (In thousands) Amortized Fair Amortized Fair Within 1 year $ 34,900 $ 34,996 $ 1,849 $ 1,849 Over 1 year to 5 years 20,372 20,292 14,269 14,403 Over 5 years to 10 years 68,139 69,673 12,541 12,711 Over 10 years 136,723 142,942 243,029 255,123 Total bonds and obligations 260,134 267,903 271,688 284,086 Mortgage-backed securities 1,037,205 1,043,652 86,291 89,191 Total $ 1,297,339 $ 1,311,555 $ 357,979 $ 373,277
Schedule of Amortized Cost and Fair Values of Pledged Securities	The total amortized cost and fair values of these pledged securities follows. Additionally, there is a blanket lien on certain securities to collateralize borrowings from the FHLBB, as discussed further in Note 13 - Borrowed Funds. 2019 2018 (In thousands) Amortized Fair Amortized Fair Securities pledged to swap counterparties $ 25,728 $ 25,828 $ 13,093 $ 12,819 Securities pledged for municipal deposits 168,740 175,719 187,636 188,423 Total $ 194,468 $ 201,547 $ 200,729 $ 201,242
Schedule of Components of Net Realized Gains and Losses on the Sale of AFS Securities	The components of net recognized gains and losses on the sale of AFS securities and the fair value change of marketable equities are as follows: (In thousands) 2019 2018 2017 Gross recognized gains $ 7,492 $ 3,256 $ 13,877 Gross recognized losses (3,103 ) (6,975 ) (1,279 ) Net recognized gains/(losses) $ 4,389 $ (3,719 ) $ 12,598
Schedule of Securities with Unrealized Losses, Segregated by the Duration of their Continuous Unrealized Loss Positions	Debt securities with unrealized losses, segregated by the duration of their continuous unrealized loss positions, are summarized as follows: Less Than Twelve Months Over Twelve Months Total (In thousands) Gross Fair Gross Fair Gross Fair December 31, 2019 Securities available for sale Debt securities: Agency collateralized mortgage obligations $ 127 $ 52,623 $ 42 $ 6,267 $ 169 $ 58,890 Agency mortgage-backed securities 59 10,640 301 23,404 360 34,044 Agency commercial mortgage-back securities 1,097 116,324 49 11,250 1,146 127,574 Corporate bonds — — 607 42,823 607 42,823 Other bonds and obligations 4 1,239 1 29 5 1,268 Total securities available for sale $ 1,287 $ 180,826 $ 1,000 $ 83,773 $ 2,287 $ 264,599 Securities held to maturity Municipal bonds and obligations 5 800 — — 5 800 Agency collateralized mortgage obligations 50 9,778 — — 50 9,778 Tax advantaged economic development bonds — — 910 6,925 910 6,925 Total securities held to maturity 55 10,578 910 6,925 965 17,503 Total $ 1,342 $ 191,404 $ 1,910 $ 90,698 $ 3,252 $ 282,102 December 31, 2018 Securities available for sale Debt securities: Municipal bonds and obligations $ 55 $ 3,186 $ 658 $ 11,787 $ 713 $ 14,973 Agency collateralized mortgage obligations 76 39,114 15,116 755,528 15,192 794,642 Agency mortgage-backed securities 53 5,500 5,068 162,439 5,121 167,939 Agency commercial mortgage-backed securities 44 1,503 3,231 57,422 3,275 58,925 Corporate bonds 1,348 81,502 7 2,561 1,355 84,063 Other bonds and obligations — — 35 3,030 35 3,030 Total securities available for sale $ 1,576 $ 130,805 $ 24,115 $ 992,767 $ 25,691 $ 1,123,572 Securities held to maturity Municipal bonds and obligations 127 17,596 3,474 103,759 3,601 121,355 Agency collateralized mortgage obligations — — 778 43,138 778 43,138 Agency mortgage-backed securities — — 297 6,922 297 6,922 Agency commercial mortgage-back securities — — 289 10,128 289 10,128 Tax advantaged economic development bonds 65 8,078 1,633 6,512 1,698 14,590 Total securities held to maturity 192 25,674 6,471 170,459 6,663 196,133 Total $ 1,768 $ 156,479 $ 30,586 $ 1,163,226 $ 32,354 $ 1,319,705

LOANS (Tables)

LOANS (Tables)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Schedule of Loans	The following is a summary of total loans: December 31, 2019 December 31, 2018 (In thousands) Business Activities Loans Acquired Loans Total Business Activities Loans Acquired Loans Total Commercial real estate: Construction $ 382,014 $ 47,792 $ 429,806 $ 327,792 $ 25,220 $ 353,012 Other commercial real estate 2,414,942 1,189,521 3,604,463 2,260,919 786,290 3,047,209 Total commercial real estate 2,796,956 1,237,313 4,034,269 2,588,711 811,510 3,400,221 Commercial and industrial loans 1,442,617 397,891 1,840,508 1,513,538 466,508 1,980,046 Total commercial loans 4,239,573 1,635,204 5,874,777 4,102,249 1,278,018 5,380,267 Residential mortgages: 1-4 family 2,143,817 533,536 2,677,353 2,317,716 238,952 2,556,668 Construction 4,641 3,478 8,119 9,582 174 9,756 Total residential mortgages 2,148,458 537,014 2,685,472 2,327,298 239,126 2,566,424 Consumer loans: Home equity 273,867 106,724 380,591 289,961 86,719 376,680 Auto and other 504,599 56,989 561,588 647,236 72,646 719,882 Total consumer loans 778,466 163,713 942,179 937,197 159,365 1,096,562 Total loans $ 7,166,497 $ 2,335,931 $ 9,502,428 $ 7,366,744 $ 1,676,509 $ 9,043,253
Schedule of Total Unamortized Net Costs and Premiums Included in the Total Loans for Historical Loans	Total unamortized net costs and premiums included in the year-end total loans for business activity loans were the following: (In thousands) December 31, 2019 December 31, 2018 Unamortized net loan origination costs $ 13,259 $ 25,761 Unamortized net premium on purchased loans 2,643 2,792 Total unamortized net costs and premiums $ 15,902 $ 28,553
Schedule of Activity in the Accretable Yield for the Acquired Loan Portfolio that Falls Under the Purview of ASC 310-30, Accounting for Certain Loans or Debt Securities Acquired in a Transfer	The following table summarizes activity in the accretable yield for the acquired loan portfolio that falls under the purview of ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality : (In thousands) 2019 2018 2017 Balance at beginning of period $ 2,840 $ 11,561 $ 8,738 Accretion (9,619 ) (23,109 ) (14,810 ) Additions 4,200 — 10,815 Net reclassification from nonaccretable difference 7,430 17,347 9,198 Payments received, net (837 ) (2,878 ) (2,380 ) Reclassification to TDR 9 — — Disposals — (81 ) — Balance at end of period $ 4,023 $ 2,840 $ 11,561
Summary of Past Due Loans	The following is a summary of past due loans at December 31, 2019 and 2018: Business Activities Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 382,014 $ 382,014 $ — Commercial real estate 423 89 15,623 16,135 2,398,807 2,414,942 — Total 423 89 15,623 16,135 2,780,821 2,796,956 — Commercial and industrial loans Total 2,841 2,033 10,662 15,536 1,427,081 1,442,617 122 Residential mortgages: 1-4 family 1,669 714 3,350 5,733 2,138,084 2,143,817 800 Construction — — — — 4,641 4,641 — Total 1,669 714 3,350 5,733 2,142,725 2,148,458 800 Consumer loans: Home equity 149 — 1,147 1,296 272,571 273,867 52 Auto and other 4,709 990 2,729 8,428 496,171 504,599 1 Total 4,858 990 3,876 9,724 768,742 778,466 53 Total $ 9,791 $ 3,826 $ 33,511 $ 47,128 $ 7,119,369 $ 7,166,497 $ 975 Business Activities Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Current Total Loans Past Due > December 31, 2018 Commercial real estate: Construction $ — $ — $ — $ — $ 327,792 $ 327,792 $ — Commercial real estate 913 276 18,833 20,022 2,240,897 2,260,919 993 Total 913 276 18,833 20,022 2,568,689 2,588,711 993 Commercial and industrial loans Total 4,694 975 4,363 10,305 1,503,233 1,513,538 4 Residential mortgages: 1-4 family 1,631 1,619 1,440 4,690 2,313,026 2,317,716 66 Construction — — — — 9,582 9,582 — Total 1,631 1,619 1,440 4,690 2,322,608 2,327,298 66 Consumer loans: Home equity 618 15 933 1,566 288,395 289,961 — Auto and other 3,543 615 1,699 5,857 641,379 647,236 — Total 4,161 630 2,632 7,423 929,774 937,197 — Total $ 11,399 $ 3,500 $ 27,541 $ 42,440 $ 7,324,304 $ 7,366,744 $ 1,063 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2019 Commercial real estate: Construction $ — $ — $ — $ — $ 1,396 $ 47,792 $ — Commercial real estate 3,907 245 10,247 14,399 21,639 1,189,521 5,751 Total 3,907 245 10,247 14,399 23,035 1,237,313 5,751 Commercial and industrial loans Total 888 299 1,275 2,462 26,718 397,891 442 Residential mortgages: 1-4 family 745 491 932 2,168 10,840 533,536 139 Construction — — — — — 3,478 — Total 745 491 932 2,168 10,840 537,014 139 Consumer loans: Home equity 346 222 789 1,357 540 106,724 72 Auto and other 120 22 265 407 286 56,989 — Total 466 244 1,054 1,764 826 163,713 72 Total $ 6,006 $ 1,279 $ 13,508 $ 20,793 $ 61,419 $ 2,335,931 $ 6,404 Acquired Loans (in thousands) 30-59 Days 60-89 Days >90 Days Past Due Total Past Acquired Total Loans Past Due > December 31, 2018 Commercial real estate: Construction $ — $ — $ — $ — $ — $ 25,220 $ — Commercial real estate 2,603 1,127 4,183 7,913 11,994 786,290 1,652 Total 2,603 1,127 4,183 7,913 11,994 811,510 1,652 Commercial and industrial loans: Total 217 147 1,515 1,879 29,539 466,508 144 Residential mortgages: 1-4 family 1,382 144 918 2,444 4,888 238,952 75 Construction — — — — — 174 — Total 1,382 144 918 2,444 4,888 239,126 75 Consumer loans: Home equity 290 148 751 1,189 553 86,719 — Auto and other 193 62 547 802 314 72,646 96 Total 483 210 1,298 1,991 867 159,365 96 Total $ 4,685 $ 1,628 $ 7,914 $ 14,227 $ 47,288 $ 1,676,509 $ 1,967
Summary of Information Pertaining to Non-accrual Loans	The following is summary information pertaining to non-accrual loans at year-end 2019 and 2018: December 31, 2019 December 31, 2018 (In thousands) Business Activities Acquired Loans Total Business Activities Acquired Loans Total Commercial real estate: Construction $ — $ — $ — $ — $ — $ — Other commercial real estate 15,623 4,496 20,119 17,840 2,531 20,371 Total 15,623 4,496 20,119 17,840 2,531 20,371 Commercial and industrial loans: Total 10,540 833 11,373 4,632 1,371 6,003 Residential mortgages: 1-4 family 2,550 793 3,343 1,374 843 2,217 Construction — — — — — — Total 2,550 793 3,343 1,374 843 2,217 Consumer loans: Home equity 1,095 717 1,812 933 751 1,684 Auto and other 2,728 265 2,993 1,699 451 2,150 Total 3,823 982 4,805 2,632 1,202 3,834 Total non-accrual loans $ 32,536 $ 7,104 $ 39,640 $ 26,478 $ 5,947 $ 32,425
Schedule of Loans Evaluated for Impairment	Loans evaluated for impairment as of December 31, 2019 and 2018 were as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 19,192 $ 9,167 $ 3,019 $ 630 $ 32,008 Collectively evaluated 2,777,764 1,433,450 2,145,439 777,836 7,134,489 Total $ 2,796,956 $ 1,442,617 $ 2,148,458 $ 778,466 $ 7,166,497 Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 23,345 $ 2,825 $ 2,089 $ 342 $ 28,601 Collectively evaluated 2,565,366 1,510,713 2,325,209 936,855 7,338,143 Total $ 2,588,711 $ 1,513,538 $ 2,327,298 $ 937,197 $ 7,366,744 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 4,241 $ 464 $ 372 $ 575 $ 5,652 Purchased credit-impaired loans 23,035 26,718 10,840 826 61,419 Collectively evaluated 1,210,037 370,709 525,802 162,312 2,268,860 Total $ 1,237,313 $ 397,891 $ 537,014 $ 163,713 $ 2,335,931 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Loans receivable: Balance at end of year Individually evaluated for impairment $ 3,980 $ 763 $ 362 $ 646 $ 5,751 Purchased credit-impaired loans 11,994 29,539 4,888 867 47,288 Collectively evaluated 795,536 436,206 233,876 157,852 1,623,470 Total $ 811,510 $ 466,508 $ 239,126 $ 159,365 $ 1,676,509
Summary of Impaired Loans	The following is a summary of impaired loans at year-end 2019 and 2018 and for the years then ended: Business Activities Loans At December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate $ 18,676 $ 37,493 $ — Other commercial and industrial loans 4,805 10,104 — Residential mortgages - 1-4 family 433 699 — Consumer - home equity 32 238 — With an allowance recorded: Other commercial real estate $ 550 $ 1,411 $ 20 Other commercial and industrial loans 4,166 12,136 122 Residential mortgages - 1-4 family 2,615 2,924 109 Consumer - home equity 594 614 42 Consumer - other 8 8 1 Total Commercial real estate $ 19,226 $ 38,904 $ 20 Commercial and industrial 8,971 22,240 122 Residential mortgages 3,048 3,623 109 Consumer 634 860 43 Total impaired loans $ 31,879 $ 65,627 $ 294 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Business Activities Loans At December 31, 2018 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate $ 22,606 $ 31,038 $ — Other commercial and industrial loans 1,584 2,566 — Residential mortgages - 1-4 family 443 441 — Consumer - home equity 230 242 — With an allowance recorded: Other commercial real estate $ 666 $ 670 $ 9 Other commercial and industrial loans 1,251 1,235 49 Residential mortgages - 1-4 family 1,663 1,779 128 Consumer - home equity 100 106 10 Consumer - other 13 13 1 Total Commercial real estate $ 23,272 $ 31,708 $ 9 Commercial and industrial 2,835 3,801 49 Residential mortgages 2,106 2,220 128 Consumer 343 361 11 Total impaired loans $ 28,556 $ 38,090 $ 197 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans At December 31, 2019 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,200 $ 6,021 $ — Other commercial and industrial loans 437 532 — Residential mortgages - 1-4 family 292 293 — Consumer - home equity 416 844 — Consumer - other — — — With an allowance recorded: Other commercial real estate loans $ 1,033 $ 1,050 $ 97 Other commercial and industrial loans 28 30 1 Residential mortgages - 1-4 family 84 110 8 Consumer - home equity 121 123 6 Consumer - other 39 37 6 Total Commercial real estate $ 4,233 $ 7,071 $ 97 Commercial and industrial 465 562 1 Residential mortgages 376 403 8 Consumer 576 1,004 12 Total impaired loans $ 5,650 $ 9,040 $ 118 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company. Acquired Loans December 31, 2018 (In thousands) Recorded Investment (1) Unpaid Principal Related Allowance With no related allowance: Other commercial real estate loans $ 3,055 $ 5,959 $ — Other commercial and industrial loans 538 644 — Residential mortgages - 1-4 family 271 324 — Consumer - home equity 399 1,053 — Consumer - other — 11 — With an allowance recorded: Other commercial real estate loans $ 925 $ 947 $ 9 Other commercial and industrial loans 228 232 4 Residential mortgages - 1-4 family 94 117 36 Consumer - home equity 205 196 41 Consumer - other 43 40 7 Total Commercial real estate $ 3,980 $ 6,906 $ 9 Commercial and industrial 766 876 4 Residential mortgages 365 441 36 Consumer 647 1,300 48 Total impaired loans $ 5,758 $ 9,523 $ 97 (1) The Recorded Investment represents the face amount of the loan increased or decreased by applicable accrued interest, net deferred loan fees and costs, and unamortized premium or discount, and reflects direct charge-off s. These amounts are components of total loans and other assets on the Consolidated Balance Sheets. (2) The Unpaid Principal Balance represents the customer's legal obligation to the Company.
Summary of the Average Recorded Investment and Interest Income Recognized on Impaired Loans	The following is a summary of the average recorded investment and interest income recognized on impaired loans as of December 31, 2019, 2018, and 2017: Business Activities Loans December 31, 2019 December 31, 2018 December 31, 2017 (in thousands) Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 19,805 $ 586 $ 24,078 $ 373 $ 21,208 $ 1,337 Other commercial and industrial 3,165 523 914 245 4,437 265 Residential mortgages - 1-4 family 185 17 428 20 1,128 31 Consumer-home equity 148 3 107 10 1,291 30 Consumer-other — — — — 72 3 With an allowance recorded: Other commercial real estate $ 374 $ 107 $ 555 $ 30 $ 11,541 $ 532 Other commercial and industrial 2,533 793 1,259 139 3,251 267 Residential mortgages - 1-4 family 2,427 150 1,407 75 1,289 59 Consumer-home equity 349 32 98 6 1,007 29 Consumer - other 11 1 15 1 4 1 Total Commercial real estate $ 20,179 $ 693 $ 24,633 $ 403 $ 32,790 $ 1,872 Commercial and industrial 5,698 1,316 2,173 384 7,688 532 Residential mortgages 2,612 167 1,835 95 2,417 90 Consumer loans 508 36 220 17 2,374 63 Total impaired loans $ 28,997 $ 2,212 $ 28,861 $ 899 $ 45,269 $ 2,557 Acquired Loans December 31, 2019 December 31, 2018 December 31, 2017 (in thousands) Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest Average Recorded Cash Basis Interest With no related allowance: Other commercial real estate $ 1,603 $ 117 $ 3,280 $ 263 $ 829 $ 321 Other commercial and industrial 441 51 428 68 581 43 Residential mortgages - 1-4 family 241 11 290 9 390 28 Consumer - home equity 475 23 635 4 773 22 Consumer - other — — 13 1 7 1 With an allowance recorded: Other commercial real estate $ 1,005 $ 59 $ 950 $ 53 $ 2,622 $ 138 Other commercial and industrial 29 2 197 41 47 13 Residential mortgages - 1-4 family 88 7 26 9 173 9 Consumer - home equity 68 6 89 12 400 21 Consumer - other 41 2 11 3 — — Total Commercial real estate $ 2,608 $ 176 $ 4,230 $ 316 $ 3,451 $ 459 Commercial and industrial 470 53 625 109 628 56 Residential mortgages 329 18 316 18 563 37 Consumer loans 584 31 748 20 1,180 44 Total impaired loans $ 3,991 $ 278 $ 5,919 $ 463 $ 5,822 $ 596
Schedule of Recorded Investment and Number of Modifications for TDRs Identified During the Period	The following tables include the recorded investment and number of modifications for modified loans identified during the years-ended December 31, 2019, 2018, and 2017 respectively. The tables include the recorded investment in the loans prior to a modification and also the recorded investment in the loans after the loans were restructured. The modifications for the years-ended December 31, 2019, 2018, and 2017 were attributable to interest rate concessions, maturity date extensions, modified payment terms, reamortization, and accelerated maturity. Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Other commercial real estate 3 $ 420 $ 420 Other commercial and industrial loans 6 1,434 1,434 Residential mortgages - 1-4 family 2 98 98 Consumer - home equity 2 111 111 13 $ 2,063 $ 2,063 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Other commercial real estate 5 $ 2,061 $ 2,061 Other commercial and industrial loans 1 43 43 Residential mortgages - 1-4 family 4 581 581 Consumer - home equity — — — 10 $ 2,685 $ 2,685 Modifications by Class Number of Pre-Modification Post-Modification Troubled Debt Restructurings Other commercial real estate 16 $ 13,680 $ 11,953 Other commercial and industrial loans 12 3,507 3,507 Residential mortgages - 1-4 family 4 331 314 Consumer - home equity 3 122 122 35 $ 17,640 $ 15,896 The following table discloses the recorded investments and numbers of modifications for TDRs where a concession has been made within the previous 12 months, that then defaulted in the respective reporting period. For the year ended 2019, there was one loan that was restructured that had subsequently defaulted during the period. For the period ended 2018, there were no loans that were restructured that had subsequently defaulted during the period. For the year ended 2017, there were three loans that were restructured that had subsequently defaulted during the period. Modifications that subsequently defaulted for the twelve months ending December 31, 2019 Number of Contracts Recorded Investment Troubled Debt Restructurings Other commercial and industrial loans 1 $ 195 1 $ 195 Modifications that subsequently defaulted for the twelve months ending December 31, 2017 Number of Contracts Recorded Investment Troubled Debt Restructurings Other commercial real estate 1 $ 113 Other commercial and industrial loans 2 492 Residential mortgages - 1-4 family — — 3 $ 605
Schedule of TDR Activity	The following table presents the Company’s TDR activity in 2019 and 2018: (In thousands) 2019 2018 2017 Balance at beginning of year $ 27,415 $ 41,990 $ 33,829 Principal payments (6,086 ) (8,547 ) (3,213 ) TDR status change (1) — — — Other reductions (2) (4,076 ) (8,713 ) (4,522 ) Newly identified TDRs 2,063 2,685 15,896 Balance at end of year $ 19,316 $ 27,415 $ 41,990 ________________________________ (1) TDR status change classification represents TDR loans with a specified interest rate equal to or greater than the rate that the Company was willing to accept at the time of the restructuring for a new loan with comparable risk and the loan was on current payment status and not impaired based on the terms specified by the restructuring agreement. (2) Other reductions classification consists of transfer to other real estate owned, charge-offs to loans, and other loan sale payoffs.

LOAN LOSS ALLOWANCE (Tables)

LOAN LOSS ALLOWANCE (Tables)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Schedule of Activity in the Allowance for Loan Losses	Activity in the allowance for loan losses for 2019, 2018, and 2017 was as follows: Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Charged-off loans 6,577 23,799 635 3,322 34,333 Recoveries on charged-off loans 570 1,012 57 253 1,892 Provision for loan losses 9,033 25,404 (1,417 ) 458 33,478 Balance at end of year $ 24,758 $ 19,121 $ 8,540 $ 4,757 $ 57,176 Individually evaluated for impairment 20 122 109 43 294 Collectively evaluated 24,738 18,999 8,431 4,714 56,882 Total $ 24,758 $ 19,121 $ 8,540 $ 4,757 $ 57,176 Business Activities Loans (In thousands) Commercial real estate Commercial Residential Consumer Total Balance at beginning of year $ 16,843 $ 13,850 $ 9,420 $ 5,807 $ 45,920 Charged-off loans 5,859 4,275 157 3,187 13,478 Recoveries on charged-off loans 50 620 114 363 1,147 Provision for loan losses 10,698 6,309 1,158 4,385 22,550 Balance at end of year $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Individually evaluated for impairment 9 49 128 11 197 Collectively evaluated 21,723 16,455 10,407 7,357 55,942 Total $ 21,732 $ 16,504 $ 10,535 $ 7,368 $ 56,139 Business Activities Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 16,498 $ 9,447 $ 7,805 $ 5,479 $ 39,229 Charged-off loans 3,875 3,373 806 3,470 11,524 Recoveries on charged-off loans 170 179 270 270 889 Provision for loan losses 4,050 7,597 2,151 3,528 17,326 Balance at end of year $ 16,843 $ 13,850 $ 9,420 $ 5,807 $ 45,920 Individually evaluated for impairment 229 66 130 35 460 Collectively evaluated 16,614 13,784 9,290 5,772 45,460 Total $ 16,843 $ 13,850 $ 9,420 $ 5,807 $ 45,920 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Charged-off loans 830 571 263 557 2,221 Recoveries on charged-off loans 672 438 116 123 1,349 Provision for loan losses 1,111 126 365 339 1,941 Balance at end of year $ 4,106 $ 1,057 $ 848 $ 388 $ 6,399 Individually evaluated for impairment 97 1 8 12 118 Collectively evaluated 4,009 1,056 840 376 6,281 Total $ 4,106 $ 1,057 $ 848 $ 388 $ 6,399 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 3,856 $ 1,125 $ 598 $ 335 $ 5,914 Charged-off loans 1,812 524 1,091 1,106 4,533 Recoveries on charged-off loans 294 286 51 417 1,048 Provision for loan losses 815 177 1,072 837 2,901 Balance at end of year $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Individually evaluated for impairment 9 4 36 48 97 Collectively evaluated 3,144 1,060 594 435 5,233 Total $ 3,153 $ 1,064 $ 630 $ 483 $ 5,330 Acquired Loans (In thousands) Commercial Commercial Residential Consumer Total Balance at beginning of year $ 2,303 $ 1,164 $ 766 $ 536 $ 4,769 Charged-off loans 771 844 797 648 3,060 Recoveries on charged-off loans 65 245 43 153 506 Provision for loan losses 2,259 560 586 294 3,699 Balance at end of year $ 3,856 $ 1,125 $ 598 $ 335 $ 5,914 Individually evaluated for impairment 56 1 9 45 111 Collectively evaluated 3,800 1,124 589 290 5,803 Total $ 3,856 $ 1,125 $ 598 $ 335 $ 5,914
Schedule of Loans by Risk Rating	The following tables present the Company’s loans by risk rating at year-end 2019 and 2018: Business Activities Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Real Estate Total commercial real estate (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 382,014 $ 327,792 $ 2,354,375 $ 2,198,129 $ 2,736,389 $ 2,525,921 Special mention — — 12,167 9,805 12,167 9,805 Substandard — — 48,400 52,985 48,400 52,985 Doubtful — — — — — — Total $ 382,014 $ 327,792 $ 2,414,942 $ 2,260,919 $ 2,796,956 $ 2,588,711 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Total comm. and industrial (In thousands) 2019 2018 Grade: Pass $ 1,366,342 $ 1,469,139 Special mention 50,072 14,279 Substandard 24,112 29,176 Doubtful 2,091 944 Total $ 1,442,617 $ 1,513,538 Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 2,139,753 $ 2,314,657 $ 4,641 $ 9,582 $ 2,144,394 $ 2,324,239 Special mention 714 1,619 — — 714 1,619 Substandard 3,350 1,440 — — 3,350 1,440 Total $ 2,143,817 $ 2,317,716 $ 4,641 $ 9,582 $ 2,148,458 $ 2,327,298 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer (In thousands) 2019 2018 2019 2018 2019 2018 Performing $ 272,772 $ 289,028 $ 501,871 $ 645,537 $ 774,643 $ 934,565 Nonperforming 1,095 933 2,728 1,699 3,823 2,632 Total $ 273,867 $ 289,961 $ 504,599 $ 647,236 $ 778,466 $ 937,197 Acquired Loans Commercial Real Estate Credit Risk Profile by Creditworthiness Category Construction Real Estate Total commercial real estate (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 46,396 $ 24,519 $ 1,130,333 $ 743,684 $ 1,176,729 $ 768,203 Special mention — — 5,993 9,086 5,993 9,086 Substandard 1,396 701 53,195 33,520 54,591 34,221 Total $ 47,792 $ 25,220 $ 1,189,521 $ 786,290 $ 1,237,313 $ 811,510 Commercial and Industrial Loans Credit Risk Profile by Creditworthiness Category Total comm. and industrial (In thousands) 2019 2018 Grade: Pass $ 373,744 $ 439,603 Special mention 4,404 11,374 Substandard 19,743 15,532 Total $ 397,891 $ 466,509 Residential Mortgages Credit Risk Profile by Internally Assigned Grade 1-4 family Construction Total residential mortgages (In thousands) 2019 2018 2019 2018 2019 2018 Grade: Pass $ 528,282 $ 235,173 $ 3,478 $ 174 $ 531,760 $ 235,347 Special mention 592 144 — — 592 144 Substandard 4,662 3,635 — — 4,662 3,635 Total $ 533,536 $ 238,952 $ 3,478 $ 174 $ 537,014 $ 239,126 Consumer Loans Credit Risk Profile Based on Payment Activity Home equity Auto and other Total consumer (In thousands) 2019 2018 2019 2018 2019 2018 Performing $ 106,007 $ 85,968 $ 56,724 $ 72,195 $ 162,731 $ 158,163 Nonperforming 717 751 265 451 982 1,202 Total $ 106,724 $ 86,719 $ 56,989 $ 72,646 $ 163,713 $ 159,365
Summary of Information About Total Loans Rated Special Mention or Lower	The following table summarizes information about total loans rated Special Mention or lower. The table below includes consumer loans that are Special Mention and Substandard accruing that are classified in the above table as performing based on payment activity. 2019 2018 (In thousands) Business Acquired Loans Total Business Acquired Loans Total Non-Accrual $ 32,536 $ 7,104 $ 39,640 $ 26,478 $ 5,947 $ 32,425 Substandard Accruing 49,293 73,131 122,424 60,698 48,792 109,490 Total Classified 81,829 80,235 162,064 87,176 54,739 141,915 Special Mention 63,943 11,341 75,284 26,333 20,833 47,166 Total Criticized $ 145,772 $ 91,576 $ 237,348 $ 113,509 $ 75,572 $ 189,081

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Summary of Premises and Equipment	Year-end premises and equipment are summarized as follows: (In thousands) 2019 2018 Estimated Useful Land $ 17,816 $ 14,096 N/A Buildings and improvements 116,997 105,190 5 - 39 years Furniture and equipment (1) 64,044 56,207 3 - 7 years Construction in process (1) 1,580 1,314 Premises and equipment, gross 200,437 176,807 Accumulated depreciation and amortization (1) (78,966 ) (68,440 ) Premises and equipment, net $ 121,471 $ 108,367 Premises and equipment, net from discontinued operations 1,073 1,867 Premises and equipment, net from continuing operations $ 120,398 $ 106,500 (1)

GOODWILL AND OTHER INTANGIBLES

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Increase in Goodwill and Goodwill by Reporting Units	The activity impacting goodwill in 2019 and 2018 is as follows: (In thousands) 2019 2018 Balance, beginning of the period $ 518,325 $ 519,287 Goodwill acquired and adjusted: SI Financial Group, Inc. 36,379 — Adjustments (1) (942 ) (962 ) Balance, end of the period $ 553,762 $ 518,325 ______________________________________________________________________________________________________ (1)
Schedule of Components of Other Intangible Assets	The components of other intangible assets are as follows: (In thousands) Gross Intangible Assets Accumulated Amortization Net Intangible Assets December 31, 2019 Non-maturity deposits (core deposit intangible) $ 84,903 $ (42,663 ) $ 42,240 Insurance contracts 7,558 (7,553 ) 5 All other intangible assets 7,866 (4,496 ) 3,370 Total $ 100,327 $ (54,712 ) $ 45,615 December 31, 2018 Non-maturity deposits (core deposit intangible) $ 66,923 $ (37,410 ) $ 29,513 Insurance contracts 7,558 (7,542 ) 16 All other intangible assets 7,866 (3,977 ) 3,889 Total $ 82,347 $ (48,929 ) $ 33,418

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
Summary of Other Assets	Year-end other assets are summarized as follows: (In thousands) 2019 2018 Capitalized servicing rights (1) $ 26,451 $ 23,376 Accrued interest receivable 36,462 36,879 Accrued federal and state tax receivable 23,786 23,923 Right-of-use assets (1) 76,332 — Derivative assets (1) 80,190 35,654 Assets held for sale 1,734 1,541 Other (1) 16,647 21,165 Total other assets $ 261,602 $ 142,538 Total other assets from discontinued operations 23,822 21,612 Total other assets from continuing operations $ 237,780 $ 120,926 (1) Includes other assets classified as discontinued operations. See Note 3 - Discontinued Operations for more information.
Schedule of Mortgage Servicing Rights Activity	Servicing rights activity was as follows: (In thousands) 2019 2018 Balance at beginning of year $ 23,376 $ 16,361 Additions 16,837 10,660 Amortization (3,240 ) (3,124 ) Change in fair value (5,822 ) 29 Allowance adjustment (4,700 ) (550 ) Balance at end of year (1) $ 26,451 $ 23,376 (1) The balances of servicing rights accounted for at fair value as of December 31, 2019 and December 31, 2018 were $12.3 million and $11.5 million , respectively.

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2019
Deposits [Abstract]
Summary of Time Deposits	A summary of year-end time deposits is as follows: (In thousands) 2019 2018 Maturity date: Within 1 year $ 2,734,870 $ 2,142,943 Over 1 year to 2 years 582,622 717,706 Over 2 years to 3 years 145,976 217,840 Over 3 years to 4 years 90,731 109,891 Over 4 years to 5 years 33,754 96,479 Over 5 years 1,416 2,858 Total $ 3,589,369 $ 3,287,717 Account balances: Less than $100,000 $ 905,190 $ 719,689 $100,000 through $250,000 2,027,717 2,060,500 $250,000 or more 656,462 507,528 Total $ 3,589,369 $ 3,287,717

BORROWED FUNDS (Tables)

BORROWED FUNDS (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Borrowed Funds	Borrowed funds at December 31, 2019 and 2018 are summarized, as follows: 2019 2018 (in thousands, except rates) Principal Weighted Principal Weighted Short-term borrowings: Advances from the FHLBB $ 125,000 2.06 % $ 1,118,832 2.58 % Total short-term borrowings: 125,000 2.06 1,118,832 2.58 Long-term borrowings: Advances from the FHLBB 605,501 2.16 309,466 2.17 Subordinated notes 74,232 7.00 74,054 7.00 Junior subordinated borrowing - Trust I 15,464 3.76 15,464 4.50 Junior subordinated borrowing - Trust II 7,353 3.59 — — Total long-term borrowings: 702,550 2.72 398,984 3.16 Total $ 827,550 2.62 % $ 1,517,816 2.73 %
Summary of Maturities of FHLBB Advances	A summary of maturities of FHLBB advances at year-end 2019 is as follows: 2019 (In thousands) Amount Weighted Fixed rate advances maturing: 2020 $ 419,996 2.25 % 2021 231,476 2.00 2022 59,349 1.92 2023 11,924 2.23 2024 and beyond 7,756 1.82 Total FHLBB advances $ 730,501 2.14 %

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Summary of Other Liabilities	Year-end other liabilities are summarized as follows: (In thousands) 2019 2018 Derivative liabilities $ 80,681 $ 33,973 Capital and financing lease obligations 10,883 10,986 Asset purchase settlement payable (1) 189 5,727 Employee benefits liability 44,781 27,229 Operating lease liabilities (1) 80,734 5,674 Accrued interest payable 11,625 11,808 Customer transaction clearing accounts 4,310 17,574 Other (1) 60,676 46,145 Total other liabilities $ 293,879 $ 159,116 Total other liabilities from discontinued operations 26,481 9,597 Total other liabilities from continuing operations $ 267,398 $ 149,519 (1) Includes other liabilities classified as discontinued operations. See Note 3 - Discontinued Operations for more information.

EMPLOYEE BENEFIT PLANS (Tables)

EMPLOYEE BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Schedule of changes in the Projected Benefit Obligation and Plan Assets	Information regarding the pension plan is as follows: December 31, (In thousands) 2019 2018 Change in projected benefit obligation: Projected benefit obligation at beginning of year $ 5,669 $ 6,353 Service Cost 72 74 Interest cost 228 217 Actuarial loss (gain) 542 (503 ) Benefits paid (333 ) (323 ) Settlements (330 ) (149 ) Projected benefit obligation at end of year 5,848 5,669 Accumulated benefit obligation 5,848 5,669 Change in fair value of plan assets: Fair value of plan assets at plan beginning of year 5,522 5,446 Actual return on plan assets 940 (359 ) Contributions by employer — 907 Benefits paid (333 ) (323 ) Settlements (330 ) (149 ) Fair value of plan assets at end of year 5,799 5,522 Underfunded status $ 49 $ 147 Information regarding the postretirement plans is as follows: December 31, (In thousands) 2019 2018 Change in accumulated postretirement benefit obligation: Accumulated post-retirement benefit obligation at beginning of year $ 3,422 $ 3,693 Service Cost 38 40 Interest cost 142 130 Participant contributions — 46 Actuarial loss (gain) 565 (391 ) Benefits paid (128 ) (96 ) Accumulated post-retirement benefit obligation at end of year $ 4,039 $ 3,422 Change in plan assets: Fair value of plan assets at beginning of year $ — $ — Contributions by employer 128 50 Contributions by participant — 46 Benefits paid (128 ) (96 ) Fair value of plan assets at end of year $ — $ —
Schedule of Amounts Recognized in Statement of Financial Position	Amounts Recognized on Consolidated Balance Sheets Other Liabilities $ 4,039 $ 3,422 Amounts Recognized on Consolidated Balance Sheets Other Liabilities $ 49 $ 147
Schedule of Net Periodic Cost	Net periodic post-retirement cost is comprised of the following: December 31, (In thousands) 2019 2018 Service cost $ 38 $ 40 Interest costs 142 130 Amortization of net prior service credit 83 83 Amortization of net actuarial loss — — Net periodic post-retirement costs $ 263 $ 253 Net periodic pension cost is comprised of the following: December 31, (In thousands) 2019 2018 Service Cost $ 72 $ 74 Interest Cost 228 217 Expected return on plan assets (373 ) (369 ) Amortization of unrecognized actuarial loss 117 84 Net periodic pension costs $ 44 $ 6
Schedule of Changes in Plan Assets and Benefit Obligations Recognized in Accumulated Other Comprehensive Income	Changes in plan assets and benefit obligations recognized in accumulated other comprehensive income are as follows: December 31, (In thousands) 2019 2018 Amortization of actuarial (loss) $ (117 ) $ (84 ) Actuarial (gain) loss (25 ) 225 Settlement charge (70 ) — Total recognized in accumulated other comprehensive income (212 ) 141 Total recognized in net periodic pension cost recognized and other comprehensive income $ (168 ) $ 147 Changes in benefit obligations recognized in accumulated other comprehensive income are as follows: December 31, (In thousands) 2019 2018 Amortization of prior service credit $ (83 ) $ (83 ) Net actuarial loss (gain) 374 (191 ) Total recognized in accumulated other comprehensive income 291 (274 ) Accrued post-retirement liability recognized $ 4,039 $ 3,422
Schedule of Principal Actuarial Assumptions	The principal actuarial assumptions used are as follows: December 31, 2019 2018 Projected benefit obligation Discount rate 3.15 % 4.16 % Net periodic pension cost Discount rate 4.16 % 3.51 % Long term rate of return on plan assets 7.00 % 7.00 %
Schedule of Fair Values of the Plan's Assets by Asset Category and Level Within the Fair Value Hierarchy	The fair value of the Plan’s assets by category within the fair value hierarchy are as follows at December 31, 2019 and December 31, 2018. The Plan did not hold any assets classified as Level 3, nor were there any transfers. December 31, 2019 Asset Category (In thousands) Total Level 1 Level 2 Equity Mutual Funds: Large-Cap $ 1,900 $ — $ 1,900 Mid-Cap 453 — 453 Small-Cap 429 — 429 International 828 — 828 Fixed Income - US Core 1,535 — 1,535 Intermediate Duration 517 — 517 Cash Equivalents - money market 137 60 77 Total $ 5,799 $ 60 $ 5,739 December 31, 2018 Asset Category (In thousands) Total Level 1 Level 2 Equity Mutual Funds: Large-Cap $ 1,659 $ — $ 1,659 Mid-Cap 407 — 407 Small-Cap 418 — 418 International 751 — 751 Fixed Income - US Core 1,628 — 1,628 Intermediate Duration 545 — 545 Cash Equivalents - money market 114 52 62 Total $ 5,522 $ 52 $ 5,470
Schedule of Estimated Benefit Payments	Estimated benefit payments under the pension plans over the next 10 years at December 31, 2019 are as follows: Year Payments (In thousands) 2020 370 2021 358 2022 371 2023 357 2024 - 2029 1,924 Estimated benefit payments under the post-retirement benefit plan over the next ten years at December 31, 2019 are as follows: Year Payments (In thousands) 2020 98 2021 103 2022 76 2023 103 2024 - 2029 658
Schedule of Amounts in Accumulated Other Comprehensive Income That Have Not Yet Been Recognized as Components of Net Periodic Benefit Cost	The amounts in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit cost are as follows: December 31, (In thousands) 2019 2018 Net prior service cost (credit) $ 1,409 $ 1,492 Net actuarial loss (gain) 374 (191 ) Total recognized in accumulated other comprehensive income $ 1,783 $ 1,301

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Components of Provision for Income Tax Expense	The components of the Company’s provision for income taxes for the years ended December 31, 2019, 2018, and 2017 were, as follows: (In thousands) 2019 2018 2017 Current: Federal tax expense $ 16,576 $ 12,634 $ 10,092 State tax expense 5,323 4,114 292 Total current tax expense 21,899 16,748 10,384 Deferred: Federal tax expense 908 8,443 29,824 State tax (benefit)/expense (344 ) 3,770 1,805 Total deferred tax expense (1) 564 12,213 31,629 Change in valuation allowance — — 75 Income tax expense from continuing operations $ 22,463 $ 28,961 $ 42,088 Income tax (benefit)/expense from discontinued operations (1,468 ) (1,313 ) 2,414 Total $ 20,995 $ 27,648 $ 44,502 (1) 2017 deferred tax expense of $31.6 million includes an $18.1 million charge to re-measure the net deferred tax asset at December 31, 2017 pursuant to the reduction in the corporate income tax rate from 35% to 21%, effective January 1, 2018, per the Tax Cuts and Jobs Act enacted on December 22, 2017.
Schedule of Reconciliation of the Statutory Federal Income Tax Rate to Effective Tax Rate	The following is a reconciliation of the statutory federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2019, 2018, and 2017: 2019 2018 2017 (In thousands, except rates) Amount Rate Amount Rate Amount Rate Statutory tax rate $ 26,037 21.0 % $ 29,018 21.0 % $ 31,921 35.0 % Increase (decrease) resulting from: State taxes, net of federal tax benefit 3,641 2.9 7,081 5.1 1,699 1.9 Tax exempt income - investments, net (3,527 ) (2.8 ) (3,620 ) (2.6 ) (5,395 ) (5.9 ) Bank-owned life insurance (1,305 ) (1.1 ) (1,337 ) (1.0 ) (1,556 ) (1.7 ) Non-deductible merger costs 122 0.1 181 0.1 368 0.4 Tax credits, net of basis reduction (3,531 ) (2.8 ) (3,574 ) (2.6 ) (4,656 ) (5.1 ) Change in valuation allowance — — — — 75 0.1 Impact of federal tax reform enactment — — — — 18,721 20.5 Other, net 1,026 0.8 1,212 0.9 911 1.0 Effective tax rate $ 22,463 18.1 % $ 28,961 20.9 % $ 42,088 46.2 %
Schedule of Components of Deferred Tax Assets and Liabilities	As of December 31, 2019 and 2018, significant components of the Company’s deferred tax assets and liabilities were, as follows: (In thousands) 2019 2018 Deferred tax assets: Allowance for loan losses $ 17,446 $ 16,754 Unrealized capital loss on tax credit investments 6,195 6,045 Net unrealized loss on securities available for sale and pension in OCI — 4,554 Employee benefit plans 10,565 5,161 Purchase accounting adjustments 39,359 27,249 Net operating loss carryforwards 951 1,162 Lease liability 22,497 — Premises and equipment 739 — Other 1,088 2,457 Deferred tax assets, net before valuation allowances 98,840 63,382 Valuation allowance (200 ) (200 ) Deferred tax assets, net of valuation allowances $ 98,640 $ 63,182 Deferred tax liabilities: Net unrealized gain on securities available for sale and pension in OCI $ (4,244 ) $ — Premises and equipment — (1,654 ) Loan servicing rights (4,669 ) (3,944 ) Deferred loan fees (1,667 ) (3,310 ) Intangible amortization (18,557 ) (13,940 ) Unamortized tax credit reserve (1,142 ) (1,170 ) Right-of-use asset (20,614 ) — Deferred tax liabilities $ (50,893 ) $ (24,018 ) Deferred tax assets, net $ 47,747 $ 39,164 Deferred tax liabilities from discontinued operations $ (3,418 ) $ (3,270 ) Deferred tax assets, net from continuing operations $ 51,165 $ 42,434
Schedule of Components of the Valuation Allowance on Deferred Tax Asset	The components of the Company’s valuation allowance on its deferred tax asset, net as of December 31, 2019 and 2018 were, as follows: (in thousands) 2019 2018 State tax basis difference, net of Federal tax benefit $ (200 ) $ (200 ) Valuation allowances $ (200 ) $ (200 )
Schedule of Changes in Unrecognized Tax Benefits	The following table presents changes in unrecognized tax benefits for the years ended December 31, 2019, 2018, and 2017: (In thousands) 2019 2018 2017 Unrecognized tax benefits at January 1 $ 467 $ 304 $ 460 Increase in gross amounts of tax positions related to prior years 26 533 — Decrease in gross amounts of tax positions related to prior years — (370 ) (156 ) Decrease due to settlement with taxing authority (185 ) — — Increase in gross amounts of tax positions related to current year — — — Decrease due to lapse in statute of limitations (70 ) — — Unrecognized tax benefits at December 31 $ 238 $ 467 $ 304

DERIVATIVE INSTRUMENTS AND HE_2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rate Swap Agreements and Non-hedging Derivative Assets and Liabilities	Information about interest rate swap agreements and non-hedging derivative assets and liabilities at December 31, 2019 follows: Notional Amount Weighted Average Maturity Weighted Average Rate Estimated Fair Value Asset (Liability) December 31, 2019 Received Contract pay rate (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 9,390 9.9 2.08 % 5.09 % $ (1,488 ) Interest rate swaps on loans with commercial loan customers 1,669,895 6.4 4.38 % 3.28 % 75,326 Reverse interest rate swaps on loans with commercial loan customers 1,669,895 6.4 3.28 % 4.38 % (77,051 ) Risk participation agreements with dealer banks 315,140 7.5 320 Forward sale commitments (1) 237,412 0.2 (227 ) Total economic hedges 3,901,732 (3,120 ) Non-hedging derivatives: Commitments to lend (1) 168,997 0.2 2,628 Total non-hedging derivatives 168,997 2,628 Total $ 4,070,729 $ (492 ) (1) Includes the impact of discontinued operations. Information about interest rate swap agreements and non-hedging derivative asset and liabilities at December 31, 2018 follows: Notional Amount Weighted Average Maturity Weighted Average Rate Estimated Fair Value Asset (Liability) December 31, 2018 Received Contract pay rate (In thousands) (In years) (In thousands) Economic hedges: Interest rate swap on tax advantaged economic development bond $ 10,090 10.9 2.72 % 5.09 % $ (1,240 ) Interest rate swaps on loans with commercial loan customers 1,346,894 6.7 4.53 % 4.04 % 11,443 Reverse interest rate swaps on loans with commercial loan customers 1,346,894 6.7 4.04 % 4.53 % (11,953 ) Risk participation agreements with dealer banks 243,806 5.7 237 Forward sale commitments (1) 190,807 0.2 (734 ) Total economic hedges 3,138,491 (2,247 ) Non-hedging derivatives: Commitments to lend (1) 165,079 0.2 3,927 Total non-hedging derivatives 165,079 3,927 Total $ 3,303,570 $ 1,680 (1) Includes the impact of discontinued operations.
Schedule of Amounts Included in the Consolidated Statements of income and in Other Comprehensive Income	Amounts included in the Consolidated Statements of Income and in the other comprehensive income section of the Consolidated Statements of Comprehensive Income (related to interest rate derivatives designated as hedges of cash flows), were as follows: Years Ended December 31, (In thousands) 2019 2018 2017 Interest rate swaps on FHLB borrowings: Unrealized (loss) recognized in accumulated other comprehensive loss $ — $ — $ (449 ) Less: Reclassification of unrealized (loss) from accumulated other comprehensive loss to interest expense — — (393 ) Less: reclassification of unrealized (loss) from accumulated other — — (6,629 ) Net tax effect on items recognized in accumulated other comprehensive income — — (2,589 ) Other comprehensive income recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects $ — $ — $ 3,984
Schedule of Amounts Included in the Consolidated Statements of Income Related to Economic Hedges and Non-hedging Derivatives	Amounts included in the Consolidated Statements of Income related to economic hedges and non-hedging derivatives were as follows: Years Ended December 31, (In thousands) 2019 2018 2017 Economic hedges Interest rate swap on industrial revenue bond: Unrealized (loss)/gain recognized in other non-interest income $ (248 ) $ 409 $ 371 Interest rate swaps on loans with commercial loan customers: Unrealized gain/(loss) recognized in other non-interest income 65,098 8,758 (3,557 ) (Unfavorable)/Favorable change in credit valuation adjustment recognized in other non-interest income (1,214 ) (519 ) (316 ) Reverse interest rate swaps on loans with commercial loan customers: Unrealized (loss)/gain recognized in other non-interest income (65,098 ) (8,758 ) 3,557 Risk Participation Agreements: Unrealized gain/(loss) recognized in other non-interest income 83 263 (31 ) Forward Commitments: Unrealized gain/(loss) recognized in discontinued operations 507 (611 ) (123 ) Realized (loss) in discontinued operations (9,195 ) (1,532 ) (1,764 ) Non-hedging derivatives Commitments to lend: Unrealized (loss)/gain recognized in discontinued operations $ (1,299 ) $ 3,358 $ 5,259 Realized gain in discontinued operations 57,699 33,982 50,879
Schedule of Assets Subject to an Enforceable Master Netting Arrangement	The following table presents the assets and liabilities subject to an enforceable master netting arrangement as of December 31, 2019 and December 31, 2018 : Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts of Assets Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ 640 $ (54 ) $ 586 $ — $ — $ 586 Commercial counterparties 76,428 (22 ) 76,406 — — 76,406 Total $ 77,068 $ (76 ) $ 76,992 $ — $ — $ 76,992 Offsetting of Financial Assets and Derivative Assets Gross Gross Amounts Net Amounts of Assets Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2018 Interest Rate Swap Agreements: Institutional counterparties $ 9,485 $ (3,592 ) $ 5,893 $ — $ — $ 5,893 Commercial counterparties 21,345 (157 ) 21,188 — — 21,188 Total $ 30,830 $ (3,749 ) $ 27,081 $ — $ — $ 27,081
Schedule of Liabilities Subject to an Enforceable Master Netting Arrangement	Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts of Liabilities Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2019 Interest Rate Swap Agreements: Institutional counterparties $ (80,024 ) $ 1,219 $ (78,805 ) $ 25,828 $ 96,310 $ 43,333 Commercial counterparties (1,080 ) — (1,080 ) — — (1,080 ) Total $ (81,104 ) $ 1,219 $ (79,885 ) $ 25,828 $ 96,310 $ 42,253 Offsetting of Financial Liabilities and Derivative Liabilities Gross Gross Amounts Net Amounts of Liabilities Gross Amounts Not Offset in the Statements Financial Cash (in thousands) Net Amount As of December 31, 2018 Interest Rate Swap Agreements: Institutional counterparties $ (19,949 ) $ 1,101 $ (18,848 ) $ 12,793 $ 25,412 $ 19,357 Commercial counterparties (9,932 ) 187 (9,745 ) — — (9,745 ) Total $ (29,881 ) $ 1,288 $ (28,593 ) $ 12,793 $ 25,412 $ 9,612

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of ROU Assets and Lease Liabilities	The following table represents the Consolidated Balance Sheets classification of the Company’s ROU assets and lease liabilities: (In thousands) December 31, 2019 Lease Right-of-Use Assets Classification Operating lease right-of-use assets (1) Other assets $ 76,332 Finance lease right-of-use assets Premises and equipment, net 7,720 Total Lease Right-of-Use Assets $ 84,052 Lease Liabilities Operating lease liabilities (1) Other liabilities $ 80,734 Finance lease liabilities Other liabilities 10,883 Total Lease Liabilities $ 91,617 (1) Includes $3.5 million of operating lease right-of-use assets and $3.5 million of operating lease liabilities classified as discontinued operations.
Summary of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases was as follows: Year Ended (In thousands) December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 14,731 Operating cash flows from finance leases 553 Financing cash flows from finance leases 435 Right-of-use assets obtained in exchange for lease obligations: Operating leases (1) 88,079 Finance leases — (1) Includes operating cash flows from operating leases of $2.8 million related to discontinued operations.
Schedule of Maturity Analysis of Operating Lease Liability	The following table presents a maturity analysis of the Company’s lease liability by lease classification at December 31, 2019: (In thousands) Operating Leases Finance Leases 2020 $ 13,763 $ 1,031 2021 12,515 1,031 2022 11,295 1,031 2023 9,331 1,037 2024 7,873 1,037 Thereafter 40,924 10,260 Total undiscounted lease payments (1) 95,701 15,427 Less amounts representing interest (1) (14,967 ) (4,544 ) Lease liability (1) $ 80,734 $ 10,883 (1) Includes $3.5 million of discontinued operations.
Schedule of Maturity Analysis of Finance Lease Liability	The following table presents a maturity analysis of the Company’s lease liability by lease classification at December 31, 2019: (In thousands) Operating Leases Finance Leases 2020 $ 13,763 $ 1,031 2021 12,515 1,031 2022 11,295 1,031 2023 9,331 1,037 2024 7,873 1,037 Thereafter 40,924 10,260 Total undiscounted lease payments (1) 95,701 15,427 Less amounts representing interest (1) (14,967 ) (4,544 ) Lease liability (1) $ 80,734 $ 10,883 (1) Includes $3.5 million of discontinued operations.

OTHER COMMITMENTS, CONTINGENC_2

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Summary of Financial Instruments Outstanding Whose Contract Amounts Represent Credit Risk	A summary of financial instruments outstanding whose contract amounts represent credit risk is as follows at year-end: (In thousands) 2019 2018 Commitments to originate new loans (1) $ 143,812 $ 202,789 Unused funds on commercial and other lines of credit 850,761 831,853 Unadvanced funds on home equity lines of credit 384,723 332,359 Unadvanced funds on construction and real estate loans 440,599 424,347 Standby letters of credit 15,527 17,295 Total $ 1,835,422 $ 1,808,643 (1) Includes discontinued operations of $132.7 million and $134.5 million for 2019 and 2018, respectively.

SHAREHOLDERS' EQUITY AND EARN_2

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2019
Stockholders' Equity Note [Abstract]
Schedule of Actual and Required Capital Ratios	The Company and Bank’s actual and required capital amounts were as follows: Minimum Capital Requirement Minimum to be Well Capitalized Under Prompt Corrective Action Provisions Actual (Dollars in thousands) Amount Ratio Amount Ratio Amount Ratio December 31, 2019 Company (Consolidated) Total capital to risk-weighted assets $ 1,321,910 13.73 % $ 770,294 8.00 % N/A N/A Common Equity Tier 1 Capital to risk weighted assets 1,161,800 12.07 433,290 4.50 N/A N/A Tier 1 capital to risk-weighted assets 1,183,932 12.30 577,720 6.00 N/A N/A Tier 1 capital to average assets 1,183,932 9.33 385,147 4.00 N/A N/A Bank Total capital to risk-weighted assets $ 1,233,278 12.82 % $ 769,327 8.00 % $ 961,659 10.00 % Common Equity Tier 1 Capital to risk weighted assets 1,169,535 12.16 432,747 4.50 625,079 6.50 Tier 1 capital to risk-weighted assets 1,169,535 12.16 576,996 6.00 769,327 8.00 Tier 1 capital to average assets 1,169,535 9.14 384,664 4.00 480,830 5.00 December 31, 2018 Company (Consolidated) Total capital to risk-weighted assets $ 1,172,120 12.99 % $ 721,605 8.00 % N/A N/A Common Equity Tier 1 Capital to risk weighted assets 1,029,724 11.42 405,903 4.50 N/A N/A Tier 1 capital to risk-weighted assets 1,043,898 11.57 541,203 6.00 N/A N/A Tier 1 capital to average assets 1,043,898 9.04 360,802 4.00 N/A N/A Bank Total capital to risk-weighted assets $ 1,100,783 12.21 % $ 721,185 8.00 % $ 901,481 10.00 % Common Equity Tier 1 Capital to risk weighted assets 1,043,401 11.57 405,667 4.50 585,963 6.50 Tier 1 capital to risk-weighted assets 1,043,401 11.57 540,889 6.00 721,185 8.00 Tier 1 capital to average assets 1,043,401 9.04 360,593 4.00 450,741 5.00
Schedule of Components of Accumulated Other Comprehensive (Loss)/Income	Year-end components of accumulated other comprehensive (loss)/income are as follows: (In thousands) 2019 2018 Other accumulated comprehensive income/(loss), before tax: Net unrealized holding gain/(loss) on AFS securities $ 19,263 $ (15,267 ) Net unrealized holding (loss) on pension plans (3,023 ) (2,753 ) Income taxes related to items of accumulated other comprehensive (loss)/income: Net unrealized holding (gain)/loss on AFS securities (5,059 ) 3,814 Net unrealized holding loss on pension plans 812 736 Accumulated other comprehensive income/(loss) $ 11,993 $ (13,470 )
Schedule of Components of Other Comprehensive (Loss)/Income	The following table presents the components of other comprehensive (loss)/income for the years ended December 31, 2019, 2018, and 2017: (In thousands) Before Tax Tax Effect Net of Tax Year Ended December 31, 2019 Net unrealized holding gain on AFS securities: Net unrealized gain arising during the period $ 34,591 $ (8,890 ) $ 25,701 Less: reclassification adjustment for gains realized in net income 61 (17 ) 44 Net unrealized holding gain on AFS securities 34,530 (8,873 ) 25,657 Net unrealized holding (loss) on pension plans Net unrealized (loss) arising during the period (270 ) 76 (194 ) Less: reclassification adjustment for (losses) realized in net income — — — Net unrealized holding (loss) on pension plans (270 ) 76 (194 ) Other comprehensive gain $ 34,260 $ (8,797 ) $ 25,463 (In thousands) Before Tax Tax Effect Net of Tax Year Ended December 31, 2018 Net unrealized holding (loss) on AFS securities: Net unrealized (loss) arising during the period $ (16,917 ) $ 4,419 $ (12,498 ) Less: reclassification adjustment for gains realized in net income 6 (2 ) 4 Net unrealized holding (loss) on AFS securities (16,923 ) 4,421 (12,502 ) Net unrealized holding (loss) on pension plans Net unrealized gain arising during the period 135 (54 ) 81 Less: reclassification adjustment for (losses) realized in net income (201 ) 54 (147 ) Net unrealized holding gain on pension plans 336 (108 ) 228 Other comprehensive (loss) $ (16,587 ) $ 4,313 $ (12,274 ) Less: reclassification related to adoption of ASU 2016-01 8,379 (2,126 ) 6,253 Less: reclassification related to adoption of ASU 2018-02 — (896 ) (896 ) Total change to accumulated other comprehensive (loss) $ (24,966 ) $ 7,335 $ (17,631 ) (In thousands) Before Tax Tax Effect Net of Tax Year Ended December 31, 2017 Net unrealized holding gain on AFS securities: Net unrealized (loss) arising during the period $ (2,544 ) $ 1,075 $ (1,469 ) Less: reclassification adjustment for gains realized in net income 12,598 (4,535 ) 8,063 Net unrealized holding gain on AFS securities (15,142 ) 5,610 (9,532 ) Net (loss) on cash flow hedging derivatives: Net unrealized (loss) arising during the period (449 ) 180 (269 ) Less: reclassification adjustment for (losses) realized in net income (7,022 ) 2,769 (4,253 ) Net gain on cash flow hedging derivatives 6,573 (2,589 ) 3,984 Net unrealized holding (loss) on pension plans Net unrealized (loss) arising during the period (311 ) 124 (187 ) Less: reclassification adjustment for (losses) realized in net income (217 ) 87 (130 ) Net unrealized holding (losses) on pension plans (94 ) 37 (57 ) Other comprehensive (loss) $ (8,663 ) $ 3,058 $ (5,605 )
Schedule of Gross Changes in Each Component of Accumulated Other Comprehensive (Loss)/Income	The following table presents the changes in each component of accumulated other comprehensive (loss)/income, for the years ended December 31, 2019, 2018, and 2017: (in thousands) Net unrealized holding gain (loss) on AFS Securities Net loss on effective cash flow hedging derivatives Net unrealized holding gain (loss) on pension plans Total Year Ended December 31, 2019 Balance at Beginning of Year $ (11,453 ) $ — $ (2,017 ) $ (13,470 ) Other comprehensive gain/(loss) before reclassifications 25,701 — (194 ) 25,507 Amounts reclassified from accumulated other comprehensive income 44 — — 44 Total other comprehensive (loss)/income 25,657 — (194 ) 25,463 Balance at End of Period $ 14,204 $ — $ (2,211 ) $ 11,993 Year Ended December 31, 2018 Balance at Beginning of Year $ 6,008 $ — $ (1,847 ) $ 4,161 Other comprehensive gain/(loss) before reclassifications (12,498 ) — 81 (12,417 ) Amounts reclassified from accumulated other comprehensive income 4 — (147 ) (143 ) Total other comprehensive (loss)/income (12,502 ) — 228 (12,274 ) Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02 4,959 — 398 5,357 Balance at End of Period $ (11,453 ) $ — $ (2,017 ) $ (13,470 ) Year Ended December 31, 2017 Balance at Beginning of Year $ 15,540 $ (3,984 ) $ (1,790 ) $ 9,766 Other comprehensive gain/(loss) Before reclassifications (1,469 ) (269 ) (187 ) (1,925 ) Amounts reclassified from accumulated other comprehensive income 8,063 (4,253 ) (130 ) 3,680 Total other comprehensive income (9,532 ) 3,984 (57 ) (5,605 ) Balance at End of Period $ 6,008 $ — $ (1,847 ) $ 4,161
Schedule of Amounts Reclassified out of Each Component of Accumulated Other Comprehensive (Loss)/Income	The following table presents the amounts reclassified out of each component of accumulated other comprehensive (loss)/income for the years ended December 31, 2019, 2018, and 2017: Affected Line Item in the Years Ended December 31, (in thousands) 2019 2018 2017 Realized gains/(losses) on AFS securities: $ 61 $ 6 $ 12,598 Non-interest income (17 ) (2 ) (4,535 ) Tax expense 44 4 8,063 Realized (losses) on cash flow hedging derivatives: — — (393 ) Interest expense — — (6,629 ) Non-interest income — — — Non-interest expense — — 2,769 Tax benefit — — (4,253 ) Realized (losses) on pension plans — (201 ) (217 ) Non-interest expense — 54 87 Tax expense — (147 ) (130 ) Total reclassifications for the period $ 44 $ (143 ) $ 3,680
Schedule of Earnings Per Share	Earnings per common share has been computed based on the following (average diluted shares outstanding is calculated using the treasury stock method): Years Ended December 31, (In thousands, except per share data) 2019 2018 2017 Net income from continuing operations $ 101,521 $ 109,219 $ 49,116 Net (loss)/income from discontinued operations (4,071 ) (3,454 ) 6,131 Net income $ 97,450 $ 105,765 $ 55,247 Average number of common shares issued 49,782 46,212 40,627 Less: average number of treasury shares 1,142 810 963 Less: average number of unvested stock award shares 420 421 437 Plus: average participating preferred shares 1,043 1,043 229 Average number of basic common shares outstanding 49,263 46,024 39,456 Plus: dilutive effect of unvested stock award shares 122 180 202 Plus: dilutive effect of stock options outstanding 36 27 37 Average number of diluted common shares outstanding 49,421 46,231 39,695 Basic earnings per share: Continuing Operations $ 2.06 $ 2.38 $ 1.24 Discontinued operations (0.08 ) (0.08 ) 0.16 Basic earning per common share $ 1.98 $ 2.30 $ 1.40 Diluted earnings per share: Continuing Operations $ 2.05 $ 2.36 $ 1.24 Discontinued operations (0.08 ) (0.07 ) 0.15 Diluted earnings per common share $ 1.97 $ 2.29 $ 1.39

STOCK-BASED COMPENSATION PLANS

STOCK-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Summary of Activity in the Stock Award and Stock Option Plans	A summary of activity in the Company’s stock compensation plans is shown below: Non-vested Stock Stock Options Outstanding (Shares in thousands) Number of Shares Weighted- Average Number of Shares Weighted- Average Exercise Price Balance, December 31, 2018 371 $ 33.63 31 $ 10.82 Granted 299 29.47 — — Acquired — — 133 23.99 Stock options exercised — — (11 ) 17.29 Stock awards vested (155 ) 31.13 — — Forfeited (65 ) 33.34 — — Expired — — — — Balance, December 31, 2019 450 $ 32.47 153 $ 22.00

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Summary of Assets and Financial Liabilities Measured at Fair Value on a Recurring Basis Segregated by the Level of the Valuation Inputs within the Fair Value Hierarchy Utilized to Measure Fair Value	The following table summarizes assets and liabilities measured at fair value on a recurring basis as of year-end 2019 and 2018 segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value: December 31, 2019 (In thousands) Level 1 Level 2 Level 3 Total Trading security $ — $ — $ 10,769 $ 10,769 Available-for-sale securities: Municipal bonds and obligations — 110,138 — 110,138 Agency collateralized mortgage obligations — 748,812 — 748,812 Agency residential mortgage-backed securities — 147,744 — 147,744 Agency commercial mortgage-backed securities — 147,096 — 147,096 Corporate bonds — 73,610 42,966 116,576 Other bonds and obligations — 41,189 — 41,189 Marketable equity securities 40,499 1,057 — 41,556 Loans held for sale (1) — 140,280 — 140,280 Derivative assets (1) — 77,562 2,628 80,190 Capitalized servicing rights (1) — — 12,299 12,299 Derivative liabilities (1) 227 80,454 — 80,681 (1) Includes assets and liabilities classified as discontinued operations. December 31, 2018 (In thousands) Level 1 Level 2 Level 3 Total Trading security $ — $ — $ 11,212 $ 11,212 Available-for-sale securities: Municipal bonds and obligations — 111,207 — 111,207 Agency collateralized mortgage obligations — 930,884 — 930,884 Agency residential mortgage-backed securities — 170,321 — 170,321 Agency commercial mortgage-backed securities — 58,925 — 58,925 Corporate bonds — 119,956 — 119,956 Other bonds and obligations — 8,354 — 8,354 Marketable equity securities 56,074 564 — 56,638 Loans held for sale (1) — 96,233 — 96,233 Derivative assets (1) — 31,727 3,927 35,654 Capitalized servicing rights (1) — — 11,485 11,485 Derivative liabilities (1) 734 33,239 — 33,973 (1) Includes assets and liabilities classified as discontinued operations.
Schedule of Loans Held for Sale	Aggregate Aggregate Aggregate Fair Value December 31, 2019 (In thousands) Loans held for sale - continuing operations $ 7,625 $ 7,485 $ 140 Loans held for sale - discontinued operations 132,655 129,622 3,033 Loans Held for Sale $ 140,280 $ 137,107 $ 3,173 Aggregate Aggregate Aggregate Fair Value December 31, 2018 (In thousands) Loans held for sale - continuing operations $ 2,184 $ 2,141 $ 43 Loans held for sale - discontinued operations 94,049 90,878 3,171 Loans Held for Sale $ 96,233 $ 93,019 $ 3,214
Schedule of Changes in Level 3 Assets and Liabilities that were Measured at Fair Value on a Recurring Basis	The table below presents the changes in Level 3 assets that were measured at fair value on a recurring basis at year-end 2019 and 2018 : Assets (Liabilities) (In thousands) Trading Securities Available for Sale Commitments to Lend (1) Forward Capitalized Servicing Rights (1) Balance as of December 31, 2017 $ 12,277 $ — $ 5,259 $ 19 $ 3,834 Unrealized (loss), net recognized in other non-interest income (400 ) — — — — Unrealized gain/(loss), net recognized in discontinued operations — — 46,014 (19 ) 29 Paydown of trading security (665 ) — — — — Transfers to loans held for sale — — (47,346 ) — — Additions to servicing rights — — — — 7,622 Balance as of December 31, 2018 $ 11,212 $ — $ 3,927 $ — $ 11,485 Unrealized (loss) gain, net recognized in other non-interest income 258 — — — — Unrealized gain/(loss), net recognized in discontinued operations — — 55,771 — (10,322 ) Unrealized (loss) included in accumulated other comprehensive loss — (162 ) — — — Transfers to Level 3 — 43,128 — — — Paydown of trading security (701 ) — — — — Transfers to loans held for sale — — (57,070 ) — — Additions to servicing rights — — — — 11,136 Balance as of December 31, 2019 $ 10,769 $ 42,966 $ 2,628 $ — $ 12,299 Unrealized gains/(losses) relating to instruments still held at December 31, 2019 $ 1,379 $ (162 ) $ 2,628 $ — $ — Unrealized gains/(losses) relating to instruments still held at December 31, 2018 $ 1,122 $ — $ 3,927 $ — $ — (1) Classified as assets from discontinued operations on the consolidated balance sheets.
Schedule of Quantitative Information about the Significant Unobservable Inputs within Level 3	The following is a summary of applicable non-recurring fair value measurements. There are no liabilities measured on a non-recurring basis. December 31, 2019 Fair Value Measurements as of December 31, 2018 (In thousands) Level 3 Level 3 Inputs Assets Impaired loans $ 8,831 December 2019 Capitalized servicing rights 14,152 December 2019 Total $ 22,983 December 31, 2018 Fair Value Measurements as of December 31, 2017 (In thousands) Level 3 Level 3 Assets Impaired loans $ 4,892 December 2018 Capitalized servicing rights 11,891 December 2018 Total $ 16,783
Summary of Applicable Non-recurring Fair Value Measurements	The following tables summarize the estimated fair values, which represent exit price, and related carrying amounts, of the Company’s financial instruments. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented herein may not necessarily represent the underlying fair value of the Company. Certain assets and liabilities in the following disclosures include balances classified as discontinued operations. See Note 3 - Discontinued Operations for more information on assets and liabilities classified as discontinued operations. December 31, 2019 Carrying Fair (In thousands) Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 579,829 $ 579,829 $ 579,829 $ — $ — Trading security 10,769 10,769 — — 10,769 Marketable equity securities 41,556 41,555 40,499 1,056 — Securities available for sale 1,311,555 1,311,555 — 1,267,573 43,982 Securities held to maturity 357,979 373,277 — 355,513 17,764 FHLB stock and restricted equity securities 48,019 N/A N/A N/A N/A Net loans 9,438,853 9,653,550 — — 9,653,550 Loans held for sale (1) 169,319 169,319 — 140,280 29,039 Accrued interest receivable 36,462 36,462 — 36,462 — Derivative assets (1) 80,190 80,190 — 77,562 2,628 Financial Liabilities Total deposits 10,335,977 10,338,993 — 10,338,993 — Short-term debt 125,000 125,081 — 125,081 — Long-term FHLB advances 605,501 606,381 — 606,381 — Subordinated notes 97,049 101,055 — 101,055 — Derivative liabilities (1) 80,681 80,681 227 80,454 — (1) Includes assets and liabilities classified as discontinued operations. December 31, 2018 Carrying Fair (In thousands) Level 1 Level 2 Level 3 Financial Assets Cash and cash equivalents $ 183,189 $ 183,189 $ 183,189 $ — $ — Trading security 11,212 11,212 — — 11,212 Marketable equity securities 56,638 56,638 56,074 564 — Securities available for sale 1,399,647 1,399,647 — 1,399,647 — Securities held to maturity 373,763 371,224 — 353,182 18,042 FHLB stock and restricted equity securities 77,344 N/A N/A N/A N/A Net loans 8,981,784 9,026,442 — — 9,026,442 Loans held for sale (1) 96,233 96,233 — 96,233 — Accrued interest receivable 36,879 36,879 — 36,879 — Derivative assets (1) 35,654 35,654 — 31,727 3,927 Financial Liabilities Total deposits 8,982,381 8,970,321 — 8,970,321 — Short-term debt 1,118,832 1,118,820 — 1,118,820 — Long-term FHLB advances 309,466 308,336 — 308,336 — Subordinated notes 89,518 97,376 — 97,376 — Derivative liabilities (1) 33,973 33,973 734 33,239 — (1) Includes assets and liabilities classified as discontinued operations.
Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Schedule of Quantitative Information about the Significant Unobservable Inputs within Level 3	Quantitative information about the significant unobservable inputs within Level 3 recurring assets/(liabilities) as of December 31, 2019 and 2018 are as follows: Fair Value Significant Unobservable Input Value (In thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Assets Trading Security $ 10,769 Discounted Cash Flow Discount Rate 2.21 % Securities Available for Sale 42,966 Indication from Market Maker Price 97.00 - 100.00 Commitments to Lend (1) 2,628 Historical Trend Closing Ratio 77.81 % Pricing Model Origination Costs, per loan $ 3,137 Capitalized Servicing Rights (1) 12,299 Discounted cash flow Constant prepayment rate (CPR) 11.50 % Discount rate 10.00 % Total $ 68,662 (1) Classified as assets from discontinued operations on the consolidated balance sheets. Fair Value Significant (In thousands) December 31, 2018 Valuation Techniques Unobservable Inputs Assets Trading Security $ 11,212 Discounted Cash Flow Discount Rate 3.07 % Commitments to Lend (1) 3,927 Historical Trend Closing Ratio 82.36 % Pricing Model Origination Costs, per loan $ 3,063 Capitalized Servicing Rights (1) 11,485 Discounted cash flow Constant prepayment rate (CPR) 9.30 % Discount rate 10.00 % Total $ 26,624 (1) Classified as assets from discontinued operations on the consolidated balance sheets.
Non-recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Schedule of Quantitative Information about the Significant Unobservable Inputs within Level 3	Quantitative information about the significant unobservable inputs within Level 3 non-recurring assets as of December 31, 2019 and 2018 are as follows: (in thousands) December 31, 2019 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 8,831 Fair value of collateral Loss severity 15.72% to 0.12% (4.50%) Appraised value $8.2 to $1,548 ($736.1) Capitalized servicing rights 14,152 Discounted cash flow Constant prepayment rate (CPR) 9.44% to 14.12% (12.25%) Discount rate 10.00% to 13.50% (11.78%) Total Assets $ 22,983 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties. (in thousands) December 31, 2018 Valuation Techniques Unobservable Inputs Range (Weighted Average) (a) Assets Impaired loans $ 4,892 Fair value of collateral Loss severity 51.16% to 0.00% (6.75%) Appraised value $0.3 to $877 ($363) Capitalized servicing rights 11,891 Discounted cash flow Constant prepayment rate (CPR) 7.74% to 11.29% (9.74%) Discount rate 10.00% to 14.13% (11.99%) Total Assets $ 16,783 (a) Where dollar amounts are disclosed, the amounts represent the lowest and highest fair value of the respective assets in the population except for adjustments for market/property conditions, which represents the range of adjustments to individuals properties.

CONDENSED FINANCIAL STATEMENT_2

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY (Tables)	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Balance Sheets	CONDENSED BALANCE SHEETS December 31, (In thousands) 2019 2018 Assets Cash due from Berkshire Bank $ 74,153 $ 69,320 Investment in subsidiaries 1,777,717 1,571,018 Marketable equity securities, at fair value 4,840 3,914 Other assets 438 398 Total assets $ 1,857,148 $ 1,644,650 Liabilities and Shareholders’ Equity Subordinated notes $ 97,049 $ 89,518 Accrued expenses 1,535 2,214 Shareholders’ equity 1,758,564 1,552,918 Total liabilities and shareholders’ equity $ 1,857,148 $ 1,644,650
Schedule of Condensed Statements of Income	CONDENSED STATEMENTS OF INCOME Years Ended December 31, (In thousands) 2019 2018 2017 Income: Dividends from subsidiaries $ 104,700 $ 48,500 $ 39,000 Other 1,258 506 5,864 Total income 105,958 49,006 44,864 Interest expense 5,335 5,335 5,338 Non-interest expenses 4,129 3,034 6,042 Total expense 9,464 8,369 11,380 Income before income taxes and equity in undistributed income of subsidiaries 96,494 40,637 33,484 Income tax benefit (2,054 ) (1,068 ) (1,783 ) Income before equity in undistributed income of subsidiaries 98,548 41,705 35,267 Equity in undistributed results of operations of subsidiaries (1,098 ) 64,060 19,980 Net income 97,450 105,765 55,247 Preferred stock dividend 960 918 219 Income available to common shareholders $ 96,490 $ 104,847 $ 55,028 Comprehensive income $ 122,912 $ 88,133 $ 49,643
Schedule of Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS Years Ended December 31, (In thousands) 2019 2018 2017 Cash flows from operating activities: Net income $ 97,450 $ 105,765 $ 55,247 Adjustments to reconcile net income to net cash (used) provided by operating activities: Equity in undistributed results of operations of subsidiaries 1,098 (64,060 ) (19,980 ) Other, net (4,457 ) 20,916 (7,964 ) Net cash provided by operating activities 94,091 62,621 27,303 Cash flows from investing activities: Advances to subsidiaries — (85,000 ) (100,000 ) Purchase of securities — (128 ) (1,057 ) Sale of securities 6,989 13,550 2,101 Other, net 987 — 1,508 Net cash (used) in investing activities 7,976 (71,578 ) (97,448 ) Cash flows from financing activities: Proceed from issuance of short term debt 431 178 — Proceed from repayment of long term debt — 35,000 — Repayment of short term debt — — (9,822 ) Net proceeds from common stock — 325 153,313 Payment to repurchase common stock (52,746 ) — — Common stock cash dividends paid (44,147 ) (39,966 ) (33,022 ) Preferred stock cash dividends paid (960 ) (918 ) (219 ) Other, net 188 278 257 Net cash provided provided/(used) by financing activities (97,234 ) (5,103 ) 110,507 Net change in cash and cash equivalents 4,833 (14,060 ) 40,362 Cash and cash equivalents at beginning of year 69,320 83,380 43,018 Cash and cash equivalents at end of year $ 74,153 $ 69,320 $ 83,380

QUARTERLY DATA (UNAUDITED) (Tab

QUARTERLY DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Results of Operations	Quarterly results of operations were as follows: 2019 2018 (In thousands, except per share data) Fourth Quarter Third Quarter Second Quarter First Quarter Fourth Quarter Third Quarter Second Quarter First Quarter Interest and dividend income $ 125,441 $ 133,725 $ 129,238 $ 121,109 $ 126,695 $ 117,569 $ 115,484 $ 106,146 Interest expense 34,108 36,854 37,643 35,650 33,929 29,184 25,192 21,389 Net interest income 91,333 96,871 91,595 85,459 92,766 88,385 90,292 84,757 Non-interest income 23,362 21,406 17,512 21,722 15,775 20,034 19,623 18,892 Total revenue 114,695 118,277 109,107 107,181 108,541 108,419 109,915 103,649 Provision for loan losses 5,351 22,600 3,467 4,001 6,716 6,628 6,532 5,575 Non-interest expense 70,287 71,011 76,568 71,991 80,373 59,627 61,527 65,366 Income from continuing operations before income taxes 39,057 24,666 29,072 31,189 21,452 42,164 41,856 32,708 Income tax expense 6,421 4,007 5,118 6,917 4,384 9,095 8,145 7,337 Net income from continuing operations 32,636 20,659 23,954 24,272 17,068 33,069 33,711 25,371 (Loss)/income from discontinued operations, net of tax (6,885 ) 1,957 1,494 (637 ) (2,809 ) (842 ) 320 (123 ) Net income $ 25,751 $ 22,616 $ 25,448 $ 23,635 $ 14,259 $ 32,227 $ 34,031 $ 25,248 Basic earnings/(loss) per share: Continuing operations $ 0.65 $ 0.40 $ 0.49 $ 0.52 $ 0.37 $ 0.72 $ 0.73 $ 0.55 Discontinued operations (0.14 ) 0.04 0.03 (0.01 ) (0.06 ) (0.02 ) 0.01 — Basic earnings per common share $ 0.51 $ 0.44 $ 0.52 $ 0.51 $ 0.31 $ 0.70 $ 0.74 $ 0.55 Diluted earnings/(loss) per share: Continuing operations $ 0.65 $ 0.40 $ 0.49 $ 0.52 $ 0.37 $ 0.72 $ 0.73 $ 0.55 Discontinued operations (0.14 ) 0.04 0.03 (0.01 ) (0.06 ) (0.02 ) 0.01 — Diluted earnings per share $ 0.51 $ 0.44 $ 0.52 $ 0.51 $ 0.31 $ 0.70 $ 0.74 $ 0.55 Weighted average common shares outstanding: Basic 50,494 51,422 48,961 46,113 46,061 46,030 46,032 45,966 Diluted 50,702 51,545 49,114 46,261 46,240 46,263 46,215 46,200

NET INTEREST INCOME AFTER PRO_2

NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES (Tables)	12 Months Ended
	Dec. 31, 2019
Banking and Thrift, Interest [Abstract]
Schedule of Net Interest Income After Provision for Loan Losses	Presented below is net interest income after provision for loan losses for the three years ended 2019, 2018, and 2017, respectively: Years Ended December 31, (In thousands) 2019 2018 2017 Net interest income $ 365,258 $ 356,200 $ 290,963 Provision for loan losses 35,419 25,451 21,025 Net interest income after provision for loan losses 329,839 330,749 269,938 Total non-interest income 84,002 74,324 74,244 Total non-interest expense 289,857 266,893 252,978 Income from continuing operations before income taxes 123,984 138,180 91,204 Income tax expense 22,463 28,961 42,088 Net income from continuing operations 101,521 109,219 49,116 (Loss) income from discontinued operations before income taxes (5,539 ) (4,767 ) 8,545 Income tax (benefit)/expense (1,468 ) (1,313 ) 2,414 Net (loss) income from discontinued operations (4,071 ) (3,454 ) 6,131 Net income $ 97,450 $ 105,765 $ 55,247

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Schedule of Non-interest Income, Segregated by Revenue Streams In-scope and Out-of-scope of Topic 606,	The following presents non-interest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the years ended 2019, 2018, and 2017, respectively. Years Ended December 31, (In thousands) 2019 2018 2017 Non-interest income In-scope of Topic 606: Service charges on deposit accounts $ 23,122 $ 21,046 $ 17,591 Insurance commissions and fees 10,957 10,983 10,589 Wealth management fees 9,353 9,447 9,395 Interchange income 6,266 7,177 7,379 Non-interest income (in-scope of Topic 606) $ 49,698 $ 48,653 $ 44,954 Non-interest income (out-of-scope of Topic 606) 34,304 25,671 29,290 Total non-interest income from continuing operations $ 84,002 $ 74,324 $ 74,244

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)segment	Sep. 30, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)
Accounting Policies [Abstract]
Minimum number of days past due for loans excluding automobile loans on which interest is generally not accrued	90 days
Number of days until which automobile loans accrue, after which they are charged off	120 days
Threshold percentage of amortization of net actuarial gain or loss in net periodic benefit cost over the average remaining service period of active participants in the Plans	10.00%
Number of reportable segments (segment) | segment	1
Number of operating segments (segment) | segment	1
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, asset	$ 76,332			$ 0
Operating lease, liability	$ 80,734	$ 80,734
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, asset			$ 79,600
Operating lease, liability			$ 82,800

ACQUISITION - COMMERCE NARATIVE

ACQUISITION - COMMERCE NARATIVE (Details) - SI Financial Group, Inc. $ / shares in Units, $ in Thousands	May 17, 2019USD ($)branch$ / sharesshares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Business Acquisition [Line Items]
Equity interest issued or issuable, shares converted (in shares) | shares	11,858,000
Equity interest, share exchange ratio	0.48
Business acquisition, equity interest issued (shares) | shares	5,691,000
Company common stock issued to SIFI common shareholders | $	$ 175,804
Equity interest issued or issuable, basis for determining value, share price (in dollars per share) | $ / shares	$ 30.89
Fair value of SIFI stock options converted to Berkshire options | $	$ 907
Direct acquisition and integration costs | $		$ 18,700	$ 2,800
Pro forma estimated tax rate		27.04%	27.04%
Eastern Connecticut
Business Acquisition [Line Items]
Number of branch banking offices | branch	18
Rhode Island
Business Acquisition [Line Items]
Number of branch banking offices | branch	5
Connecticut
Business Acquisition [Line Items]
Number of branch banking offices | branch	9

ACQUISITION - COMMERCE BANK ACQ

ACQUISITION - COMMERCE BANK ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($) $ in Thousands	May 17, 2019	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Recognized amounts of identifiable assets acquired and (liabilities) assumed, at fair value:
Goodwill			$ 553,762	$ 518,325	$ 519,287
SI Financial Group, Inc.
Consideration paid:
Company common stock issued to SIFI common shareholders	$ 175,804
Fair value of SIFI stock options converted to Berkshire options	907
Cash in lieu paid to SIFI shareholders	14
Total consideration paid	176,725
Recognized amounts of identifiable assets acquired and (liabilities) assumed, at fair value:
Cash and short-term investments	110,774
Investment securities	143,368
Loans held for sale	1,005
Loans, net	1,302,739
Premises and equipment	16,947
Core deposit intangibles	17,980
Deferred tax assets, net	17,944
Goodwill and other intangibles	0
Other assets	59,664
Deposits	(1,334,848)
Borrowings	(153,009)
Other liabilities	(41,276)
Total identifiable net assets	141,288
Goodwill	35,437
Fair Value Adjustments
Cash and short-term investments	0
Investment securities	(1,261)
Loans held for sale	0
Loans, net	(29,388)
Premises and equipment	(2,092)
Core deposit intangibles	17,980
Deferred tax assets, net	11,315
Goodwill and other intangibles	(16,063)
Other assets	(984)
Deposits	(7,733)
Borrowings	1,717
Other liabilities	(7,289)
Total identifiable net assets	(33,798)
Fair value adjustments, write-off in allowance for loan and lease losses		$ 15,600
Acquired credit impaired loans	55,754
Impaired loans, fair value	32,100
Fair value adjustments, impaired loans		4,200
Financing receivable not considered impaired at time of acquisition	1,290,000
Financing receivable not considered impaired at time of acquisition, fair value	1,270,000
Fair value adjustments, financing receivable not considered impaired at time of acquisition		6,700
Fair value adjustments, land		1,100
Fair value adjustments, furniture, fixtures, and equipment		$ 1,000
Acquired finite-lived intangible assets, estimated useful life		10 years
Acquired deposits, estimated useful life		11 months
Fair value adjustments, borrowings		$ 800
Fair value adjustments, SI Capital Trust II		900
Fair value adjustments, post-retirement liabilities		6,700
Fair value adjustments, bank-owned life insurance liabilities		900
Fair value adjustments, unfunded commitment reserve		$ 400
Pro Forma | SI Financial Group, Inc.
Recognized amounts of identifiable assets acquired and (liabilities) assumed, at fair value:
Cash and short-term investments	110,774
Investment securities	144,629
Loans held for sale	1,005
Loans, net	1,332,127
Premises and equipment	19,039
Core deposit intangibles	0
Deferred tax assets, net	6,629
Goodwill and other intangibles	16,063
Other assets	60,648
Deposits	(1,327,115)
Borrowings	(154,726)
Other liabilities	(33,987)
Total identifiable net assets	$ 175,086

ACQUISITION - COMMERCE BANK LOA

ACQUISITION - COMMERCE BANK LOAN PORTOFOLIO ACQUIRED (Details) - USD ($) $ in Thousands	May 17, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Interest component of expected cash flows (accretable discount)		$ (9,619)	$ (23,109)	$ (14,810)
SI Financial Group, Inc.
Business Acquisition [Line Items]
Gross contractual receivable amounts at acquisition	$ 55,754
Contractual cash flows not expected to be collected (nonaccretable discount)	(19,427)
Expected cash flows at acquisition	36,327
Interest component of expected cash flows (accretable discount)	(4,200)
Fair value of acquired loans	$ 32,127

ACQUISITION - PRO FORMA INFORMA

ACQUISITION - PRO FORMA INFORMATION (Details) - SI Financial Group, Inc. - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Net interest income	$ 383,828	$ 412,164
Non-interest income	88,500	85,563
Income available to common shareholders	$ 118,552	$ 127,693

DISCONTINUED OPERATIONS - NARAT

DISCONTINUED OPERATIONS - NARATIVE (Details)	3 Months Ended
	Mar. 31, 2019
First Choice Loan Services, Inc. | Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Timing of disposal, term	12 months

DISCONTINUED OPERATIONS - Asset

DISCONTINUED OPERATIONS - Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Assets
Total assets	$ 154,132	$ 114,259
First Choice Loan Services, Inc. | Discontinued Operations, Held-for-sale
Assets
Loans held for sale, at fair value	132,655	94,050
Premises and equipment, net	1,073	1,867
Mortgage servicing rights, at fair value	12,299	11,500
Mortgage banking derivatives	2,329	3,254
Right-of-use asset	3,462
Deferred tax	(3,418)	(3,270)
Other assets	5,732	6,858
Total assets	154,132	114,259
Liabilities
Customer payments in process	15,372	6,584
Lease liability	3,494	0
Other liabilities	7,615	3,013
Total liabilities	$ 26,481	$ 9,597

DISCONTINUED OPERATIONS - Resul

DISCONTINUED OPERATIONS - Results of Discontinued Operation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss)/income from discontinued operations before income taxes	$ (5,539)	$ (4,767)	$ 8,545
Income tax expense	(1,468)	(1,313)	2,414
Net (loss)/income from discontinued operations	(4,071)	(3,454)	6,131
First Choice Loan Services, Inc. | Discontinued Operations, Held-for-sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest income	6,085	5,267	5,182
Interest expense	3,372	2,131	1,350
Net interest income	2,713	3,136	3,832
Non-interest income	38,517	35,574	51,445
Total net revenue	41,230	38,710	55,277
Non-interest expense	46,769	43,477	46,732
(Loss)/income from discontinued operations before income taxes	(5,539)	(4,767)	8,545
Income tax expense	(1,468)	(1,313)	2,414
Net (loss)/income from discontinued operations	$ (4,071)	$ (3,454)	$ 6,131

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
CASH AND CASH EQUIVALENTS
Short-term investments	$ 579,829	$ 183,189
Reserve requirement, included in cash and equivalents	18,300	18,000
Short-term investments pledged as collateral
CASH AND CASH EQUIVALENTS
Short-term investments	$ 96,300	$ 25,400

TRADING SECURITY (Details)

TRADING SECURITY (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Amortized cost	$ 9,400	$ 10,100
Fair value	10,769	11,212
Unrealized gains (losses)	$ 300	$ 400	$ 300

SECURITIES - Summary of Securit

SECURITIES - Summary of Securities Available for Sale and Held to Maturity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Securities available for sale
Amortized Cost	$ 1,297,339	$ 1,421,273
Gross Unrealized Gains	16,503	4,065
Gross Unrealized Losses	(2,287)	(25,691)
Securities available for sale, at fair value	1,311,555	1,399,647
Securities held to maturity
Amortized Cost	357,979	373,763
Gross Unrealized Gains	16,263	4,124
Gross Unrealized Losses	(965)	(6,663)
Fair Value	373,277	371,224
Marketable equity securities, amortized cost	37,138	55,471
Marketable equity securities, gross unrealized gains	5,147	4,370
Marketable equity securities, gross unrealized losses	(729)	(3,203)
Marketable equity securities, fair value	41,556	56,638
Amortized Cost	1,692,456	1,850,507
Gross Unrealized Gains	37,913	12,559
Gross Unrealized Losses	(3,981)	(35,557)
Fair Value	1,726,388	1,827,509
Municipal bonds and obligations
Securities available for sale
Amortized Cost	104,325	109,648
Gross Unrealized Gains	5,813	2,272
Gross Unrealized Losses	0	(713)
Securities available for sale, at fair value	110,138	111,207
Securities held to maturity
Amortized Cost	252,936	264,524
Gross Unrealized Gains	13,095	3,569
Gross Unrealized Losses	(5)	(3,601)
Fair Value	266,026	264,492
Agency collateralized mortgage obligations
Securities available for sale
Amortized Cost	742,550	944,946
Gross Unrealized Gains	6,431	1,130
Gross Unrealized Losses	(169)	(15,192)
Securities available for sale, at fair value	748,812	930,884
Securities held to maturity
Amortized Cost	69,667	71,637
Gross Unrealized Gains	2,870	533
Gross Unrealized Losses	(50)	(778)
Fair Value	72,487	71,392
Agency mortgage-backed securities
Securities available for sale
Amortized Cost	146,589	175,406
Gross Unrealized Gains	1,515	36
Gross Unrealized Losses	(360)	(5,121)
Securities available for sale, at fair value	147,744	170,321
Securities held to maturity
Amortized Cost	6,271	7,219
Gross Unrealized Gains	29	0
Gross Unrealized Losses	0	(297)
Fair Value	6,300	6,922
Agency commercial mortgage-backed securities
Securities available for sale
Amortized Cost	148,066	62,200
Gross Unrealized Gains	176	0
Gross Unrealized Losses	(1,146)	(3,275)
Securities available for sale, at fair value	147,096	58,925
Securities held to maturity
Amortized Cost	10,353	10,417
Gross Unrealized Gains	51	0
Gross Unrealized Losses	0	(289)
Fair Value	10,404	10,128
Corporate bonds
Securities available for sale
Amortized Cost	115,395	120,718
Gross Unrealized Gains	1,788	593
Gross Unrealized Losses	(607)	(1,355)
Securities available for sale, at fair value	116,576	119,956
Tax advantaged economic development bonds
Securities held to maturity
Amortized Cost	18,456	19,718
Gross Unrealized Gains	218	22
Gross Unrealized Losses	(910)	(1,698)
Fair Value	17,764	18,042
Other bonds and obligations
Securities available for sale
Amortized Cost	40,414	8,355
Gross Unrealized Gains	780	34
Gross Unrealized Losses	(5)	(35)
Securities available for sale, at fair value	41,189	8,354
Securities held to maturity
Amortized Cost	296	248
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	$ 296	$ 248

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)security	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Investment Holdings [Line Items]
Purchases of securities available for sale | $	$ 119,671	$ 257,547	$ 471,211
Proceeds from sales of securities available for sale | $	$ 136,229	499	$ 137,539
Municipal bonds and obligations
Investment Holdings [Line Items]
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	0.60%
Number of HTM investment securities in unrealized loss positions (security)	1
Number of securities in the portfolio of HTM (security)	210
Collateralized mortgage obligations
Investment Holdings [Line Items]
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	0.50%
Number of HTM investment securities in unrealized loss positions (security)	1
Number of securities in the portfolio of HTM (security)	9
Debt securities | Collateralized mortgage obligations
Investment Holdings [Line Items]
Available-for-sale securities in an unrealized loss position (security)	28
Available for sale securities portfolio, number of securities (security)	245
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	0.30%
Debt securities | Mortgage-backed Securities
Investment Holdings [Line Items]
Available-for-sale securities in an unrealized loss position (security)	39
Available for sale securities portfolio, number of securities (security)	107
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	0.90%
Debt securities | Corporate bonds
Investment Holdings [Line Items]
Available-for-sale securities in an unrealized loss position (security)	6
Available for sale securities portfolio, number of securities (security)	23
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	1.40%
Debt securities | Other bonds and obligations
Investment Holdings [Line Items]
Available-for-sale securities in an unrealized loss position (security)	3
Available for sale securities portfolio, number of securities (security)	8
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	0.40%
Debt securities | Tax advantaged economic development bonds
Investment Holdings [Line Items]
Aggregate unrealized losses as a percentage of the amortized cost of the securities in unrealized loss positions	11.60%
Number of HTM investment securities in unrealized loss positions (security)	1
Number of securities in the portfolio of HTM (security)	5
Net unrealized holding gain/(loss) on AFS securities
Investment Holdings [Line Items]
Income tax benefit/(liability) related to items of accumulated other comprehensive income/(loss) | $	$ (5,100)	3,800
Net unrealized holding gain/(loss) on AFS securities | Securities Available for Sale
Investment Holdings [Line Items]
Other accumulated comprehensive income/(loss), before tax | $	14,200	(21,600)
Net unrealized holding gain/(loss) on AFS securities | Held-to-maturity Securities
Investment Holdings [Line Items]
Other accumulated comprehensive income/(loss), before tax | $	$ 5,000	$ 6,400

SECURITIES - Amortized Cost and

SECURITIES - Amortized Cost and Estimated Fair Value by Contractual Maturity (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Available for sale, Amortized Cost
Within 1 year	$ 34,900
Over 1 year to 5 years	20,372
Over 5 years to 10 years	68,139
Over 10 years	136,723
Total bonds and obligations	260,134
Mortgage-backed securities	1,037,205
Amortized Cost	1,297,339	$ 1,421,273
Available for sale, Fair Value
Within 1 year	34,996
Over 1 year to 5 years	20,292
Over 5 years to 10 years	69,673
Over 10 years	142,942
Total bonds and obligations	267,903
Mortgage-backed securities	1,043,652
Available-for-securities	1,311,555	1,399,647
Held to maturity, Amortized Cost
Within 1 year	1,849
Over 1 year to 5 years	14,269
Over 5 years to 10 years	12,541
Over 10 years	243,029
Total bonds and obligations	271,688
Mortgage-backed securities	86,291
Amortized Cost	357,979	373,763
Held to maturity, Fair Value
Within 1 year	1,849
Over 1 year to 5 years	14,403
Over 5 years to 10 years	12,711
Over 10 years	255,123
Total bonds and obligations	284,086
Mortgage-backed securities	89,191
Held-to-maturity securities	$ 373,277	$ 371,224

SECURITIES - Pledged Securities

SECURITIES - Pledged Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Amortized Cost
Securities pledged to swap counterparties	$ 25,728	$ 13,093
Securities pledged for municipal deposits	168,740	187,636
Securities pledged, amortized cost	194,468	200,729
Fair Value
Securities pledged to swap counterparties	25,828	12,819
Securities pledged for municipal deposits	175,719	188,423
Securities pledged, fair value	201,547	201,242
Components of net realized gains and losses on the sale of AFS securities
Gross recognized gains	7,492	3,256	$ 13,877
Gross recognized losses	(3,103)	(6,975)	(1,279)
Net recognized gains/(losses)	$ 4,389	$ (3,719)	$ 12,598

SECURITIES - Reclassifications

SECURITIES - Reclassifications out of AOCI into Earnings (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Securities available for sale
Less than twelve months, gross unrealized losses	$ 1,287	$ 1,576
Less than twelve months, fair value	180,826	130,805
Over twelve months, gross unrealized losses	1,000	24,115
Over twelve months, fair value	83,773	992,767
Total gross unrealized losses	2,287	25,691
Total fair value	264,599	1,123,572
Securities held to maturity
Less than twelve months, gross unrealized losses	55	192
Less than twelve months, fair value	10,578	25,674
Over twelve months, gross unrealized losses	910	6,471
Over twelve months, fair value	6,925	170,459
Total gross unrealized losses	965	6,663
Total fair value	17,503	196,133
Securities available for sale and held to maturity
Less than twelve months, gross unrealized losses	1,342	1,768
Less than twelve months, fair value	191,404	156,479
Over twelve months, gross unrealized losses	1,910	30,586
Over twelve months, fair value	90,698	1,163,226
Total gross unrealized losses	3,252	32,354
Total fair value	282,102	1,319,705
Debt securities | Agency collateralized mortgage obligations
Securities available for sale
Less than twelve months, gross unrealized losses	127	76
Less than twelve months, fair value	52,623	39,114
Over twelve months, gross unrealized losses	42	15,116
Over twelve months, fair value	6,267	755,528
Total gross unrealized losses	169	15,192
Total fair value	58,890	794,642
Securities held to maturity
Less than twelve months, gross unrealized losses	50	0
Less than twelve months, fair value	9,778	0
Over twelve months, gross unrealized losses	0	778
Over twelve months, fair value	0	43,138
Total gross unrealized losses	50	778
Total fair value	9,778	43,138
Debt securities | Municipal bonds and obligations
Securities available for sale
Less than twelve months, gross unrealized losses		55
Less than twelve months, fair value		3,186
Over twelve months, gross unrealized losses		658
Over twelve months, fair value		11,787
Total gross unrealized losses		713
Total fair value		14,973
Securities held to maturity
Less than twelve months, gross unrealized losses	5	127
Less than twelve months, fair value	800	17,596
Over twelve months, gross unrealized losses	0	3,474
Over twelve months, fair value	0	103,759
Total gross unrealized losses	5	3,601
Total fair value	800	121,355
Debt securities | Agency residential mortgage-backed securities
Securities available for sale
Less than twelve months, gross unrealized losses	59	53
Less than twelve months, fair value	10,640	5,500
Over twelve months, gross unrealized losses	301	5,068
Over twelve months, fair value	23,404	162,439
Total gross unrealized losses	360	5,121
Total fair value	34,044	167,939
Securities held to maturity
Less than twelve months, gross unrealized losses		0
Less than twelve months, fair value		0
Over twelve months, gross unrealized losses		297
Over twelve months, fair value		6,922
Total gross unrealized losses		297
Total fair value		6,922
Debt securities | Agency commercial mortgage-backed securities
Securities available for sale
Less than twelve months, gross unrealized losses	1,097	44
Less than twelve months, fair value	116,324	1,503
Over twelve months, gross unrealized losses	49	3,231
Over twelve months, fair value	11,250	57,422
Total gross unrealized losses	1,146	3,275
Total fair value	127,574	58,925
Securities held to maturity
Less than twelve months, gross unrealized losses		0
Less than twelve months, fair value		0
Over twelve months, gross unrealized losses		289
Over twelve months, fair value		10,128
Total gross unrealized losses		289
Total fair value		10,128
Debt securities | Corporate bonds
Securities available for sale
Less than twelve months, gross unrealized losses	0	1,348
Less than twelve months, fair value	0	81,502
Over twelve months, gross unrealized losses	607	7
Over twelve months, fair value	42,823	2,561
Total gross unrealized losses	607	1,355
Total fair value	42,823	84,063
Debt securities | Tax advantaged economic development bonds
Securities held to maturity
Less than twelve months, gross unrealized losses	0	65
Less than twelve months, fair value	0	8,078
Over twelve months, gross unrealized losses	910	1,633
Over twelve months, fair value	6,925	6,512
Total gross unrealized losses	910	1,698
Total fair value	6,925	14,590
Debt securities | Other bonds and obligations
Securities available for sale
Less than twelve months, gross unrealized losses	4	0
Less than twelve months, fair value	1,239	0
Over twelve months, gross unrealized losses	1	35
Over twelve months, fair value	29	3,030
Total gross unrealized losses	5	35
Total fair value	$ 1,268	$ 3,030

LOANS - Narrative (Details)

LOANS - Narrative (Details)	12 Months Ended
	Dec. 31, 2019USD ($)contract	Dec. 31, 2018USD ($)contract	Dec. 31, 2017USD ($)contract
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reclassifications of loans to loans held for sale	$ 120,307,000	$ 0	$ 0
Payments to acquire loans and leases held-for-investment	432,000,000	567,000,000
Proceeds from sale of loans and leases held-for-investment	310,000,000	388,000,000
Gain (loss) on sales of loans, net	12,000,000	9,300,000	$ 11,700,000
Total loans	9,502,428,000	9,043,253,000
Loans pledged as collateral	285,000,000
Due to related parties	1,800,000	52,900,000
Loans receivable, related parties	1,000,000	$ 47,800,000
Additional funds committed amount	$ 0
Borrower's sustained repayment performance period	6 months
Number of contracts | contract	1	0	3
Aircraft Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reclassifications of loans to loans held for sale	$ 50,000,000
Homeowners Association Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reclassifications of loans to loans held for sale	29,000,000
SBA Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Reclassifications of loans to loans held for sale	29,000,000
Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,034,269,000	$ 3,400,221,000
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,840,508,000	1,980,046,000
Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,685,472,000	2,566,424,000
Residential | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Process of foreclosure	0	0
Residential | Mortgages
Accounts, Notes, Loans and Financing Receivable [Line Items]
Process of foreclosure	6,500,000	3,200,000
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	942,179,000	1,096,562,000
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,335,931,000	1,676,509,000
Gross contractual receivable amounts at acquisition	61,400,000	47,300,000
Acquired credit impaired loans, note balance	147,000,000	124,000,000
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,237,313,000	811,510,000
Gross contractual receivable amounts at acquisition	23,100,000	12,000,000
Acquired Loans | Commercial real estate | Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,189,521,000	786,290,000
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	397,891,000	466,508,000
Gross contractual receivable amounts at acquisition	26,700,000	29,500,000
Acquired Loans | Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	537,014,000	239,126,000
Gross contractual receivable amounts at acquisition	10,800,000	4,900,000
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	163,713,000	159,365,000
Gross contractual receivable amounts at acquisition	800,000	900,000
Total Loans | 6512 Operators of Nonresidential Buildings | Credit Concentration Risk
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 1,700,000,000	$ 1,400,000,000
Concentration risk, percentage	18.10%	15.60%

LOANS - Summary of Loans (Detai

LOANS - Summary of Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 9,502,428	$ 9,043,253
Commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	5,874,777	5,380,267
Commercial real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,034,269	3,400,221
Commercial real estate loans | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	429,806	353,012
Commercial real estate loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,604,463	3,047,209
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,840,508	1,980,046
Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,685,472	2,566,424
Residential | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	8,119	9,756
Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,677,353	2,556,668
Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	942,179	1,096,562
Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	380,591	376,680
Consumer | Auto and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	561,588	719,882
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	7,166,497	7,366,744
Business Activities Loans | Commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,239,573	4,102,249
Business Activities Loans | Commercial real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,796,956	2,588,711
Business Activities Loans | Commercial real estate loans | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	382,014	327,792
Business Activities Loans | Commercial real estate loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,414,942	2,260,919
Business Activities Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,442,617	1,513,538
Business Activities Loans | Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,148,458	2,327,298
Business Activities Loans | Residential | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	4,641	9,582
Business Activities Loans | Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,143,817	2,317,716
Business Activities Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	778,466	937,197
Business Activities Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	273,867	289,961
Business Activities Loans | Consumer | Auto and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	504,599	647,236
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	2,335,931	1,676,509
Acquired Loans | Commercial loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,635,204	1,278,018
Acquired Loans | Commercial real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,237,313	811,510
Acquired Loans | Commercial real estate loans | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	47,792	25,220
Acquired Loans | Commercial real estate loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	1,189,521	786,290
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	397,891	466,508
Acquired Loans | Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	537,014	239,126
Acquired Loans | Residential | Construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	3,478	174
Acquired Loans | Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	533,536	238,952
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	163,713	159,365
Acquired Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	106,724	86,719
Acquired Loans | Consumer | Auto and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans	$ 56,989	$ 72,646

LOANS - Unamortized Net Costs a

LOANS - Unamortized Net Costs and Premiums (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Unamortized net loan origination costs	$ 13,259	$ 25,761
Unamortized net premium on purchased loans	2,643	2,792
Total unamortized net costs and premiums	$ 15,902	$ 28,553

LOANS - Accretable Yield (Detai

LOANS - Accretable Yield (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance at beginning of period	$ 2,840	$ 11,561	$ 8,738
Accretion	(9,619)	(23,109)	(14,810)
Additions	4,200	0	10,815
Net reclassification from nonaccretable difference	7,430	17,347	9,198
Payments received, net	(837)	(2,878)	(2,380)
Reclassification to TDR	9	0	0
Disposals	0	(81)	0
Balance at end of period	$ 4,023	$ 2,840	$ 11,561

LOANS - Summary of Past Due Loa

LOANS - Summary of Past Due Loans for Business Activities Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Past Due [Line Items]
Total loans	$ 9,502,428	$ 9,043,253
Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total loans	4,034,269	3,400,221
Commercial real estate loans | Construction
Financing Receivable, Past Due [Line Items]
Total loans	429,806	353,012
Commercial real estate loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans	3,604,463	3,047,209
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total loans	1,840,508	1,980,046
Residential
Financing Receivable, Past Due [Line Items]
Total loans	2,685,472	2,566,424
Residential | Construction
Financing Receivable, Past Due [Line Items]
Total loans	8,119	9,756
Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total loans	2,677,353	2,556,668
Consumer
Financing Receivable, Past Due [Line Items]
Total loans	942,179	1,096,562
Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total loans	380,591	376,680
Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total loans	561,588	719,882
Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total Past Due	47,128	42,440
Current	7,119,369	7,324,304
Total loans	7,166,497	7,366,744
Past Due greater than 90 days and Accruing	975	1,063
Business Activities Loans | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	9,791	11,399
Business Activities Loans | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,826	3,500
Business Activities Loans | 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	33,511	27,541
Business Activities Loans | Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total Past Due	16,135	20,022
Current	2,780,821	2,568,689
Total loans	2,796,956	2,588,711
Past Due greater than 90 days and Accruing	0	993
Business Activities Loans | Commercial real estate loans | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Current	382,014	327,792
Total loans	382,014	327,792
Past Due greater than 90 days and Accruing	0	0
Business Activities Loans | Commercial real estate loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	16,135	20,022
Current	2,398,807	2,240,897
Total loans	2,414,942	2,260,919
Past Due greater than 90 days and Accruing	0	993
Business Activities Loans | Commercial real estate loans | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	423	913
Business Activities Loans | Commercial real estate loans | 30-59 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial real estate loans | 30-59 Days Past Due | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	423	913
Business Activities Loans | Commercial real estate loans | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	89	276
Business Activities Loans | Commercial real estate loans | 60-89 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial real estate loans | 60-89 Days Past Due | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	89	276
Business Activities Loans | Commercial real estate loans | 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	15,623	18,833
Business Activities Loans | Commercial real estate loans | 90 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Commercial real estate loans | 90 Days Past Due | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	15,623	18,833
Business Activities Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	15,536	10,305
Current	1,427,081	1,503,233
Total loans	1,442,617	1,513,538
Past Due greater than 90 days and Accruing	122	4
Business Activities Loans | Commercial and industrial | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,841	4,694
Business Activities Loans | Commercial and industrial | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	2,033	975
Business Activities Loans | Commercial and industrial | 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	10,662	4,363
Business Activities Loans | Residential
Financing Receivable, Past Due [Line Items]
Total Past Due	5,733	4,690
Current	2,142,725	2,322,608
Total loans	2,148,458	2,327,298
Past Due greater than 90 days and Accruing	800	66
Business Activities Loans | Residential | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Current	4,641	9,582
Total loans	4,641	9,582
Past Due greater than 90 days and Accruing	0	0
Business Activities Loans | Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	5,733	4,690
Current	2,138,084	2,313,026
Total loans	2,143,817	2,317,716
Past Due greater than 90 days and Accruing	800	66
Business Activities Loans | Residential | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,669	1,631
Business Activities Loans | Residential | 30-59 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Residential | 30-59 Days Past Due | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	1,669	1,631
Business Activities Loans | Residential | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	714	1,619
Business Activities Loans | Residential | 60-89 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Residential | 60-89 Days Past Due | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	714	1,619
Business Activities Loans | Residential | 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,350	1,440
Business Activities Loans | Residential | 90 Days Past Due | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Business Activities Loans | Residential | 90 Days Past Due | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	3,350	1,440
Business Activities Loans | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	9,724	7,423
Current	768,742	929,774
Total loans	778,466	937,197
Past Due greater than 90 days and Accruing	53	0
Business Activities Loans | Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	1,296	1,566
Current	272,571	288,395
Total loans	273,867	289,961
Past Due greater than 90 days and Accruing	52	0
Business Activities Loans | Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	8,428	5,857
Current	496,171	641,379
Total loans	504,599	647,236
Past Due greater than 90 days and Accruing	1	0
Business Activities Loans | Consumer | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	4,858	4,161
Business Activities Loans | Consumer | 30-59 Days Past Due | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	149	618
Business Activities Loans | Consumer | 30-59 Days Past Due | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	4,709	3,543
Business Activities Loans | Consumer | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	990	630
Business Activities Loans | Consumer | 60-89 Days Past Due | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	0	15
Business Activities Loans | Consumer | 60-89 Days Past Due | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	990	615
Business Activities Loans | Consumer | 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	3,876	2,632
Business Activities Loans | Consumer | 90 Days Past Due | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	1,147	933
Business Activities Loans | Consumer | 90 Days Past Due | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 2,729	$ 1,699

LOANS - Summary of Past Due L_2

LOANS - Summary of Past Due Loans for Acquired Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Past Due [Line Items]
Total loans	$ 9,502,428	$ 9,043,253
Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans	4,034,269	3,400,221
Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total loans	429,806	353,012
Commercial real estate | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total loans	3,604,463	3,047,209
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total loans	1,840,508	1,980,046
Residential
Financing Receivable, Past Due [Line Items]
Total loans	2,685,472	2,566,424
Residential | Construction
Financing Receivable, Past Due [Line Items]
Total loans	8,119	9,756
Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total loans	2,677,353	2,556,668
Consumer
Financing Receivable, Past Due [Line Items]
Total loans	942,179	1,096,562
Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total loans	380,591	376,680
Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total loans	561,588	719,882
Acquired Loans
Financing Receivable, Past Due [Line Items]
Total Past Due	20,793	14,227
Acquired Credit Impaired	61,419	47,288
Total loans	2,335,931	1,676,509
Past Due greater than 90 days and Accruing	6,404	1,967
Acquired Loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	14,399	7,913
Acquired Credit Impaired	23,035	11,994
Total loans	1,237,313	811,510
Past Due greater than 90 days and Accruing	5,751	1,652
Acquired Loans | Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Credit Impaired	1,396	0
Total loans	47,792	25,220
Past Due greater than 90 days and Accruing	0	0
Acquired Loans | Commercial real estate | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	14,399	7,913
Acquired Credit Impaired	21,639	11,994
Total loans	1,189,521	786,290
Past Due greater than 90 days and Accruing	5,751	1,652
Acquired Loans | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	2,462	1,879
Acquired Credit Impaired	26,718	29,539
Total loans	397,891	466,508
Past Due greater than 90 days and Accruing	442	144
Acquired Loans | Residential
Financing Receivable, Past Due [Line Items]
Total Past Due	2,168	2,444
Acquired Credit Impaired	10,840	4,888
Total loans	537,014	239,126
Past Due greater than 90 days and Accruing	139	75
Acquired Loans | Residential | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Credit Impaired	0	0
Total loans	3,478	174
Past Due greater than 90 days and Accruing	0	0
Acquired Loans | Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	2,168	2,444
Acquired Credit Impaired	10,840	4,888
Total loans	533,536	238,952
Past Due greater than 90 days and Accruing	139	75
Acquired Loans | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	1,764	1,991
Acquired Credit Impaired	826	867
Total loans	163,713	159,365
Past Due greater than 90 days and Accruing	72	96
Acquired Loans | Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	1,357	1,189
Acquired Credit Impaired	540	553
Total loans	106,724	86,719
Past Due greater than 90 days and Accruing	72	0
Acquired Loans | Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	407	802
Acquired Credit Impaired	286	314
Total loans	56,989	72,646
Past Due greater than 90 days and Accruing	0	96
Acquired Loans | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	6,006	4,685
Acquired Loans | 30-59 Days Past Due | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	3,907	2,603
Acquired Loans | 30-59 Days Past Due | Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | 30-59 Days Past Due | Commercial real estate | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	3,907	2,603
Acquired Loans | 30-59 Days Past Due | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	888	217
Acquired Loans | 30-59 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Past Due	745	1,382
Acquired Loans | 30-59 Days Past Due | Residential | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | 30-59 Days Past Due | Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	745	1,382
Acquired Loans | 30-59 Days Past Due | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	466	483
Acquired Loans | 30-59 Days Past Due | Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	346	290
Acquired Loans | 30-59 Days Past Due | Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	120	193
Acquired Loans | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	1,279	1,628
Acquired Loans | 60-89 Days Past Due | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	245	1,127
Acquired Loans | 60-89 Days Past Due | Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | 60-89 Days Past Due | Commercial real estate | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	245	1,127
Acquired Loans | 60-89 Days Past Due | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	299	147
Acquired Loans | 60-89 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Past Due	491	144
Acquired Loans | 60-89 Days Past Due | Residential | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | 60-89 Days Past Due | Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	491	144
Acquired Loans | 60-89 Days Past Due | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	244	210
Acquired Loans | 60-89 Days Past Due | Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	222	148
Acquired Loans | 60-89 Days Past Due | Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	22	62
Acquired Loans | 90 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	13,508	7,914
Acquired Loans | 90 Days Past Due | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	10,247	4,183
Acquired Loans | 90 Days Past Due | Commercial real estate | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | 90 Days Past Due | Commercial real estate | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total Past Due	10,247	4,183
Acquired Loans | 90 Days Past Due | Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total Past Due	1,275	1,515
Acquired Loans | 90 Days Past Due | Residential
Financing Receivable, Past Due [Line Items]
Total Past Due	932	918
Acquired Loans | 90 Days Past Due | Residential | Construction
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Acquired Loans | 90 Days Past Due | Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total Past Due	932	918
Acquired Loans | 90 Days Past Due | Consumer
Financing Receivable, Past Due [Line Items]
Total Past Due	1,054	1,298
Acquired Loans | 90 Days Past Due | Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total Past Due	789	751
Acquired Loans | 90 Days Past Due | Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total Past Due	$ 265	$ 547

LOANS - Non-accrual Loans (Deta

LOANS - Non-accrual Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	$ 39,640	$ 32,425
Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	32,536	26,478
Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	7,104	5,947
Commercial real estate loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	20,119	20,371
Commercial real estate loans | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	15,623	17,840
Commercial real estate loans | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	4,496	2,531
Commercial real estate loans | Construction
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	0	0
Commercial real estate loans | Construction | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	0	0
Commercial real estate loans | Construction | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	0	0
Commercial real estate loans | Commercial real estate
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	20,119	20,371
Commercial real estate loans | Commercial real estate | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	15,623	17,840
Commercial real estate loans | Commercial real estate | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	4,496	2,531
Commercial and industrial
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	11,373	6,003
Commercial and industrial | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	10,540	4,632
Commercial and industrial | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	833	1,371
Residential
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	3,343	2,217
Residential | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	2,550	1,374
Residential | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	793	843
Residential | Construction
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	0	0
Residential | Construction | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	0	0
Residential | Construction | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	0	0
Residential | 1-4 family
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	3,343	2,217
Residential | 1-4 family | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	2,550	1,374
Residential | 1-4 family | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	793	843
Consumer
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	4,805	3,834
Consumer | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	3,823	2,632
Consumer | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	982	1,202
Consumer | Home equity
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	1,812	1,684
Consumer | Home equity | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	1,095	933
Consumer | Home equity | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	717	751
Consumer | Auto and other
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	2,993	2,150
Consumer | Auto and other | Business Activities Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	2,728	1,699
Consumer | Auto and other | Acquired Loans
Financing Receivable, Past Due [Line Items]
Total non-accrual loans	$ 265	$ 451

LOANS - Loans Evaluated for Imp

LOANS - Loans Evaluated for Impairment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Allowance for loan losses
Total loans	$ 9,502,428	$ 9,043,253
Business Activities Loans
Allowance for loan losses
Individually evaluated for impairment	32,008	28,601
Collectively evaluated	7,134,489	7,338,143
Total loans	7,166,497	7,366,744
Acquired Loans
Allowance for loan losses
Individually evaluated for impairment	5,652	5,751
Purchased credit-impaired loans	61,419	47,288
Collectively evaluated	2,268,860	1,623,470
Total loans	2,335,931	1,676,509
Commercial real estate loans
Allowance for loan losses
Total loans	4,034,269	3,400,221
Commercial real estate loans | Business Activities Loans
Allowance for loan losses
Individually evaluated for impairment	19,192	23,345
Collectively evaluated	2,777,764	2,565,366
Total loans	2,796,956	2,588,711
Commercial real estate loans | Acquired Loans
Allowance for loan losses
Individually evaluated for impairment	4,241	3,980
Purchased credit-impaired loans	23,035	11,994
Collectively evaluated	1,210,037	795,536
Total loans	1,237,313	811,510
Commercial and industrial
Allowance for loan losses
Total loans	1,840,508	1,980,046
Commercial and industrial | Business Activities Loans
Allowance for loan losses
Individually evaluated for impairment	9,167	2,825
Collectively evaluated	1,433,450	1,510,713
Total loans	1,442,617	1,513,538
Commercial and industrial | Acquired Loans
Allowance for loan losses
Individually evaluated for impairment	464	763
Purchased credit-impaired loans	26,718	29,539
Collectively evaluated	370,709	436,206
Total loans	397,891	466,508
Residential mortgages
Allowance for loan losses
Total loans	2,685,472	2,566,424
Residential mortgages | Business Activities Loans
Allowance for loan losses
Individually evaluated for impairment	3,019	2,089
Collectively evaluated	2,145,439	2,325,209
Total loans	2,148,458	2,327,298
Residential mortgages | Acquired Loans
Allowance for loan losses
Individually evaluated for impairment	372	362
Purchased credit-impaired loans	10,840	4,888
Collectively evaluated	525,802	233,876
Total loans	537,014	239,126
Consumer
Allowance for loan losses
Total loans	942,179	1,096,562
Consumer | Business Activities Loans
Allowance for loan losses
Individually evaluated for impairment	630	342
Collectively evaluated	777,836	936,855
Total loans	778,466	937,197
Consumer | Acquired Loans
Allowance for loan losses
Individually evaluated for impairment	575	646
Purchased credit-impaired loans	826	867
Collectively evaluated	162,312	157,852
Total loans	$ 163,713	$ 159,365

LOANS - Summary of Impaired Loa

LOANS - Summary of Impaired Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Business Activities Loans
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	$ 31,879	$ 28,556
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	65,627	38,090
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	294	197
Business Activities Loans | Commercial real estate loans
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	19,226	23,272
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	38,904	31,708
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	20	9
Business Activities Loans | Commercial real estate loans | Commercial real estate
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	18,676	22,606
With an allowance recorded	550	666
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	37,493	31,038
With an allowance recorded	1,411	670
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	20	9
Business Activities Loans | Commercial and industrial
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	8,971	2,835
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	22,240	3,801
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	122	49
Business Activities Loans | Commercial and industrial | Commercial real estate
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	4,805	1,584
With an allowance recorded	4,166	1,251
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	10,104	2,566
With an allowance recorded	12,136	1,235
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	122	49
Business Activities Loans | Residential
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	3,048	2,106
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	3,623	2,220
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	109	128
Business Activities Loans | Residential | 1-4 family
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	433	443
With an allowance recorded	2,615	1,663
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	699	441
With an allowance recorded	2,924	1,779
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	109	128
Business Activities Loans | Consumer
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	634	343
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	860	361
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	43	11
Business Activities Loans | Consumer | Commercial real estate
Impaired Financing Receivable, Recorded Investment [Abstract]
With an allowance recorded	8	13
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With an allowance recorded	8	13
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	1	1
Business Activities Loans | Consumer | Home equity
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	32	230
With an allowance recorded	594	100
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	238	242
With an allowance recorded	614	106
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	42	10
Acquired Loans
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	5,650	5,758
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	9,040	9,523
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	118	97
Acquired Loans | Commercial real estate loans
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	4,233	3,980
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	7,071	6,906
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	97	9
Acquired Loans | Commercial real estate loans | Commercial real estate
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	3,200	3,055
With an allowance recorded	1,033	925
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	6,021	5,959
With an allowance recorded	1,050	947
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	97	9
Acquired Loans | Commercial and industrial
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	465	766
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	562	876
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	1	4
Acquired Loans | Commercial and industrial | Commercial real estate
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	437
With an allowance recorded	28	228
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	532
With an allowance recorded	30	232
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	1	4
Acquired Loans | Commercial and industrial | Home equity
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance		538
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance		644
Acquired Loans | Residential
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	376	365
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	403	441
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	8	36
Acquired Loans | Residential | 1-4 family
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	292
With an allowance recorded	84	94
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	293
With an allowance recorded	110	117
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	8	36
Acquired Loans | Residential | Home equity
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance		271
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance		324
Acquired Loans | Consumer
Impaired Financing Receivable, Recorded Investment [Abstract]
Total	576	647
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Total	1,004	1,300
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	12	48
Acquired Loans | Consumer | Commercial real estate
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	0	0
With an allowance recorded	39	43
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	0	11
With an allowance recorded	37	40
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	6	7
Acquired Loans | Consumer | Home equity
Impaired Financing Receivable, Recorded Investment [Abstract]
With no related allowance	416	399
With an allowance recorded	121	205
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
With no related allowance	844	1,053
With an allowance recorded	123	196
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Related Allowance	$ 6	$ 41

LOANS - Summary of Average Reco

LOANS - Summary of Average Recorded Investment and Interest Income Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Activities Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	$ 28,997	$ 28,861	$ 45,269
Cash Basis Interest Income Recognized	2,212	899	2,557
Business Activities Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	20,179	24,633	32,790
Cash Basis Interest Income Recognized	693	403	1,872
Business Activities Loans | Commercial real estate | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	19,805	24,078	21,208
Cash basis interest income recognized, with no related allowance	586	373	1,337
Average recorded investment with related allowance	374	555	11,541
Cash basis interest income recognized, with related allowance	107	30	532
Business Activities Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	5,698	2,173	7,688
Cash Basis Interest Income Recognized	1,316	384	532
Business Activities Loans | Commercial and industrial | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	3,165	914	4,437
Cash basis interest income recognized, with no related allowance	523	245	265
Average recorded investment with related allowance	2,533	1,259	3,251
Cash basis interest income recognized, with related allowance	793	139	267
Business Activities Loans | Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	2,612	1,835	2,417
Cash Basis Interest Income Recognized	167	95	90
Business Activities Loans | Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	185	428	1,128
Cash basis interest income recognized, with no related allowance	17	20	31
Average recorded investment with related allowance	2,427	1,407	1,289
Cash basis interest income recognized, with related allowance	150	75	59
Business Activities Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	508	220	2,374
Cash Basis Interest Income Recognized	36	17	63
Business Activities Loans | Consumer | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	0	72
Cash basis interest income recognized, with no related allowance	0	0	3
Average recorded investment with related allowance	11	15	4
Cash basis interest income recognized, with related allowance	1	1	1
Business Activities Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	148	107	1,291
Cash basis interest income recognized, with no related allowance	3	10	30
Average recorded investment with related allowance	349	98	1,007
Cash basis interest income recognized, with related allowance	32	6	29
Acquired Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	3,991	5,919	5,822
Cash Basis Interest Income Recognized	278	463	596
Acquired Loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	2,608	4,230	3,451
Cash Basis Interest Income Recognized	176	316	459
Acquired Loans | Commercial real estate | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	1,603	3,280	829
Cash basis interest income recognized, with no related allowance	117	263	321
Average recorded investment with related allowance	1,005	950	2,622
Cash basis interest income recognized, with related allowance	59	53	138
Acquired Loans | Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	470	625	628
Cash Basis Interest Income Recognized	53	109	56
Acquired Loans | Commercial and industrial | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	441	428	581
Cash basis interest income recognized, with no related allowance	51	68	43
Average recorded investment with related allowance	29	197	47
Cash basis interest income recognized, with related allowance	2	41	13
Acquired Loans | Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	329	316	563
Cash Basis Interest Income Recognized	18	18	37
Acquired Loans | Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	241	290	390
Cash basis interest income recognized, with no related allowance	11	9	28
Average recorded investment with related allowance	88	26	173
Cash basis interest income recognized, with related allowance	7	9	9
Acquired Loans | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average Recorded Investment	584	748	1,180
Cash Basis Interest Income Recognized	31	20	44
Acquired Loans | Consumer | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	0	13	7
Cash basis interest income recognized, with no related allowance	0	1	1
Average recorded investment with related allowance	41	11	0
Cash basis interest income recognized, with related allowance	2	3	0
Acquired Loans | Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Average recorded investment, with no related allowance	475	635	773
Cash basis interest income recognized, with no related allowance	23	4	22
Average recorded investment with related allowance	68	89	400
Cash basis interest income recognized, with related allowance	$ 6	$ 12	$ 21

LOANS - Modifications by Class

LOANS - Modifications by Class (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)modification	Dec. 31, 2018USD ($)modification	Dec. 31, 2017USD ($)modification
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of modifications (modification) | modification	13	10	35
Pre-Modification Outstanding Recorded Investment	$ 2,063	$ 2,685	$ 17,640
Post-Modification Outstanding Recorded Investment	$ 2,063	$ 2,685	$ 15,896
Commercial loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of modifications (modification) | modification	3	5	16
Pre-Modification Outstanding Recorded Investment	$ 420	$ 2,061	$ 13,680
Post-Modification Outstanding Recorded Investment	$ 420	$ 2,061	$ 11,953
Commercial and industrial | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of modifications (modification) | modification	6	1	12
Pre-Modification Outstanding Recorded Investment	$ 1,434	$ 43	$ 3,507
Post-Modification Outstanding Recorded Investment	$ 1,434	$ 43	$ 3,507
Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of modifications (modification) | modification	2	4	4
Pre-Modification Outstanding Recorded Investment	$ 98	$ 581	$ 331
Post-Modification Outstanding Recorded Investment	$ 98	$ 581	$ 314
Consumer | Home equity
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of modifications (modification) | modification	2	0	3
Pre-Modification Outstanding Recorded Investment	$ 111	$ 0	$ 122
Post-Modification Outstanding Recorded Investment	$ 111	$ 0	$ 122

LOANS - Modifications that Subs

LOANS - Modifications that Subsequently Defaulted (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)contract	Dec. 31, 2018contract	Dec. 31, 2017USD ($)contract
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications that subsequently defaulted, number of contracts (contract) | contract	1	0	3
Modifications that subsequently defaulted, recorded investment | $	$ 195		$ 605
Commercial loans | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications that subsequently defaulted, number of contracts (contract) | contract			1
Modifications that subsequently defaulted, recorded investment | $			$ 113
Commercial and industrial | Commercial real estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications that subsequently defaulted, number of contracts (contract) | contract	1		2
Modifications that subsequently defaulted, recorded investment | $	$ 195		$ 492
Residential | 1-4 family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Modifications that subsequently defaulted, number of contracts (contract) | contract			0
Modifications that subsequently defaulted, recorded investment | $			$ 0

LOANS - Summary of TDR Activity

LOANS - Summary of TDR Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Trouble Debt Restructuring on Financing Receivables [Roll Forward]
Balance at beginning of year	$ 27,415	$ 41,990	$ 33,829
Principal payments	(6,086)	(8,547)	(3,213)
TDR status change	0	0	0
Other reductions	(4,076)	(8,713)	(4,522)
Newly identified TDRs	2,063	2,685	15,896
Balance at end of year	$ 19,316	$ 27,415	$ 41,990

LOAN LOSS ALLOWANCE (Details)

LOAN LOSS ALLOWANCE (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Activity in the allowance for loan losses
Balance at beginning of year				$ 61,469					$ 61,469
Provision for loan losses	$ 5,351	$ 22,600	$ 3,467	4,001	$ 6,716	$ 6,628	$ 6,532	$ 5,575	35,419	$ 25,451	$ 21,025
Balance at end of year	63,575				61,469				63,575	61,469
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Total	63,575			61,469	61,469				61,469	61,469		$ 63,575	$ 61,469
Business Activities Loans
Activity in the allowance for loan losses
Balance at beginning of year				56,139				45,920	56,139	45,920	39,229
Charged-off loans									34,333	13,478	11,524
Recoveries on charged-off loans									1,892	1,147	889
Provision for loan losses									33,478	22,550	17,326
Balance at end of year	57,176				56,139				57,176	56,139	45,920
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												294	197	$ 460
Collectively evaluated												56,882	55,942	45,460
Total	57,176			56,139	56,139			45,920	56,139	45,920	45,920	57,176	56,139	45,920
Business Activities Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of year				21,732				16,843	21,732	16,843	16,498
Charged-off loans									6,577	5,859	3,875
Recoveries on charged-off loans									570	50	170
Provision for loan losses									9,033	10,698	4,050
Balance at end of year	24,758				21,732				24,758	21,732	16,843
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												20	9	229
Collectively evaluated												24,738	21,723	16,614
Total	24,758			21,732	21,732			16,843	21,732	16,843	16,843	24,758	21,732	16,843
Business Activities Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of year				16,504				13,850	16,504	13,850	9,447
Charged-off loans									23,799	4,275	3,373
Recoveries on charged-off loans									1,012	620	179
Provision for loan losses									25,404	6,309	7,597
Balance at end of year	19,121				16,504				19,121	16,504	13,850
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												122	49	66
Collectively evaluated												18,999	16,455	13,784
Total	19,121			16,504	16,504			13,850	16,504	16,504	9,447	19,121	16,504	13,850
Business Activities Loans | Residential mortgages
Activity in the allowance for loan losses
Balance at beginning of year				10,535				9,420	10,535	9,420	7,805
Charged-off loans									635	157	806
Recoveries on charged-off loans									57	114	270
Provision for loan losses									(1,417)	1,158	2,151
Balance at end of year	8,540				10,535				8,540	10,535	9,420
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												109	128	130
Collectively evaluated												8,431	10,407	9,290
Total	8,540			10,535	10,535			9,420	8,540	9,420	9,420	8,540	10,535	9,420
Business Activities Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of year				7,368				5,807	7,368	5,807	5,479
Charged-off loans									3,322	3,187	3,470
Recoveries on charged-off loans									253	363	270
Provision for loan losses									458	4,385	3,528
Balance at end of year	4,757				7,368				4,757	7,368	5,807
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												43	11	35
Collectively evaluated												4,714	7,357	5,772
Total	4,757			7,368	7,368			5,807	7,368	5,807	5,807	4,757	7,368	5,807
Acquired Loans
Activity in the allowance for loan losses
Balance at beginning of year				5,330				5,914	5,330	5,914	4,769
Charged-off loans									2,221	4,533	3,060
Recoveries on charged-off loans									1,349	1,048	506
Provision for loan losses									1,941	2,901	3,699
Balance at end of year	6,399				5,330				6,399	5,330	5,914
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												118	97	111
Collectively evaluated												6,281	5,233	5,803
Total	6,399			5,330	5,330			5,914	5,330	5,914	5,914	6,399	5,330	5,914
Acquired Loans | Commercial real estate
Activity in the allowance for loan losses
Balance at beginning of year				3,153				3,856	3,153	3,856	2,303
Charged-off loans									830	1,812	771
Recoveries on charged-off loans									672	294	65
Provision for loan losses									1,111	815	2,259
Balance at end of year	4,106				3,153				4,106	3,153	3,856
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												97	9	56
Collectively evaluated												4,009	3,144	3,800
Total	4,106			3,153	3,153			3,856	3,153	3,856	3,856	4,106	3,153	3,856
Acquired Loans | Commercial and industrial
Activity in the allowance for loan losses
Balance at beginning of year				1,064				1,125	1,064	1,125	1,164
Charged-off loans									571	524	844
Recoveries on charged-off loans									438	286	245
Provision for loan losses									126	177	560
Balance at end of year	1,057				1,064				1,057	1,064	1,125
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												1	4	1
Collectively evaluated												1,056	1,060	1,124
Total	1,057			1,064	1,064			1,125	1,064	1,125	1,125	1,057	1,064	1,125
Acquired Loans | Residential mortgages
Activity in the allowance for loan losses
Balance at beginning of year				630				598	630	598	766
Charged-off loans									263	1,091	797
Recoveries on charged-off loans									116	51	43
Provision for loan losses									365	1,072	586
Balance at end of year	848				630				848	630	598
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												8	36	9
Collectively evaluated												840	594	589
Total	848			630	630			598	630	598	598	848	630	598
Acquired Loans | Consumer
Activity in the allowance for loan losses
Balance at beginning of year				483				335	483	335	536
Charged-off loans									557	1,106	648
Recoveries on charged-off loans									123	417	153
Provision for loan losses									339	837	294
Balance at end of year	388				483				388	483	335
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]
Individually evaluated for impairment												12	48	45
Collectively evaluated												376	435	290
Total	$ 388			$ 483	$ 483			$ 335	$ 483	$ 335	$ 335	$ 388	$ 483	$ 335

LOAN LOSS ALLOWANCE - Narrative

LOAN LOSS ALLOWANCE - Narrative (Details) - Business Activities Loans	12 Months Ended
	Dec. 31, 2019grade
Financing Receivable, Credit Quality Indicator [Line Items]
Number of grades in internal loan rating system (grade)	3
Residential | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Period within which loans are current, based on which risk rating is assigned	59 days
Residential | Mortgages | Special mention | Minimum
Financing Receivable, Credit Quality Indicator [Line Items]
Delinquency period of loans based on which risk rating is assigned	60 days
Residential | Mortgages | Special mention | Maximum
Financing Receivable, Credit Quality Indicator [Line Items]
Delinquency period of loans based on which risk rating is assigned	89 days
Residential | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Delinquency period of loans based on which risk rating is assigned	90 days
Consumer
Financing Receivable, Credit Quality Indicator [Line Items]
Number of grades in internal loan rating system (grade)	2
Consumer | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Period within which loans are current, based on which risk rating is assigned	119 days
Consumer | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Delinquency period of loans based on which risk rating is assigned	120 days

LOAN LOSS ALLOWANCE - Loans by

LOAN LOSS ALLOWANCE - Loans by Risk Rating (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	$ 9,502,428	$ 9,043,253
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	75,284	47,166
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	122,424	109,490
Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,034,269	3,400,221
Commercial real estate | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	429,806	353,012
Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,840,508	1,980,046
Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,685,472	2,566,424
Residential mortgages | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	8,119	9,756
Residential mortgages | 1-4 family
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,677,353	2,556,668
Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	942,179	1,096,562
Consumer loans | Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	380,591	376,680
Consumer loans | Auto and other
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	561,588	719,882
Business Activities Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	7,166,497	7,366,744
Business Activities Loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	63,943	26,333
Business Activities Loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	49,293	60,698
Business Activities Loans | Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,796,956	2,588,711
Business Activities Loans | Commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,736,389	2,525,921
Business Activities Loans | Commercial real estate | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	12,167	9,805
Business Activities Loans | Commercial real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	48,400	52,985
Business Activities Loans | Commercial real estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Commercial real estate | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	382,014	327,792
Business Activities Loans | Commercial real estate | Construction | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	382,014	327,792
Business Activities Loans | Commercial real estate | Construction | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Commercial real estate | Construction | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Commercial real estate | Construction | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Commercial real estate | Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,414,942	2,260,919
Business Activities Loans | Commercial real estate | Real Estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,354,375	2,198,129
Business Activities Loans | Commercial real estate | Real Estate | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	12,167	9,805
Business Activities Loans | Commercial real estate | Real Estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	48,400	52,985
Business Activities Loans | Commercial real estate | Real Estate | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,442,617	1,513,538
Business Activities Loans | Commercial and industrial | Commercial Loan
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,442,617	1,513,538
Business Activities Loans | Commercial and industrial | Commercial Loan | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,366,342	1,469,139
Business Activities Loans | Commercial and industrial | Commercial Loan | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	50,072	14,279
Business Activities Loans | Commercial and industrial | Commercial Loan | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	24,112	29,176
Business Activities Loans | Commercial and industrial | Commercial Loan | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,091	944
Business Activities Loans | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,148,458	2,327,298
Business Activities Loans | Residential mortgages | Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,148,458	2,327,298
Business Activities Loans | Residential mortgages | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,144,394	2,324,239
Business Activities Loans | Residential mortgages | Mortgages | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	714	1,619
Business Activities Loans | Residential mortgages | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	3,350	1,440
Business Activities Loans | Residential mortgages | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,641	9,582
Business Activities Loans | Residential mortgages | Construction | Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,641	9,582
Business Activities Loans | Residential mortgages | Construction | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,641	9,582
Business Activities Loans | Residential mortgages | Construction | Mortgages | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Residential mortgages | Construction | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Business Activities Loans | Residential mortgages | 1-4 family
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,143,817	2,317,716
Business Activities Loans | Residential mortgages | 1-4 family | Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,143,817	2,317,716
Business Activities Loans | Residential mortgages | 1-4 family | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,139,753	2,314,657
Business Activities Loans | Residential mortgages | 1-4 family | Mortgages | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	714	1,619
Business Activities Loans | Residential mortgages | 1-4 family | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	3,350	1,440
Business Activities Loans | Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	778,466	937,197
Business Activities Loans | Consumer loans | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	774,643	934,565
Business Activities Loans | Consumer loans | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	3,823	2,632
Business Activities Loans | Consumer loans | Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	273,867	289,961
Business Activities Loans | Consumer loans | Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	272,772	289,028
Business Activities Loans | Consumer loans | Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,095	933
Business Activities Loans | Consumer loans | Auto and other
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	504,599	647,236
Business Activities Loans | Consumer loans | Auto and other | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	501,871	645,537
Business Activities Loans | Consumer loans | Auto and other | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,728	1,699
Acquired Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,335,931	1,676,509
Acquired Loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	11,341	20,833
Acquired Loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	73,131	48,792
Acquired Loans | Commercial real estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,237,313	811,510
Acquired Loans | Commercial real estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,176,729	768,203
Acquired Loans | Commercial real estate | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	5,993	9,086
Acquired Loans | Commercial real estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	54,591	34,221
Acquired Loans | Commercial real estate | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	47,792	25,220
Acquired Loans | Commercial real estate | Construction | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	46,396	24,519
Acquired Loans | Commercial real estate | Construction | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Acquired Loans | Commercial real estate | Construction | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,396	701
Acquired Loans | Commercial real estate | Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,189,521	786,290
Acquired Loans | Commercial real estate | Real Estate | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	1,130,333	743,684
Acquired Loans | Commercial real estate | Real Estate | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	5,993	9,086
Acquired Loans | Commercial real estate | Real Estate | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	53,195	33,520
Acquired Loans | Commercial and industrial
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	397,891	466,508
Acquired Loans | Commercial and industrial | Commercial Loan
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	397,891	466,509
Acquired Loans | Commercial and industrial | Commercial Loan | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	373,744	439,603
Acquired Loans | Commercial and industrial | Commercial Loan | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,404	11,374
Acquired Loans | Commercial and industrial | Commercial Loan | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	19,743	15,532
Acquired Loans | Residential mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	537,014	239,126
Acquired Loans | Residential mortgages | Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	537,014	239,126
Acquired Loans | Residential mortgages | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	531,760	235,347
Acquired Loans | Residential mortgages | Mortgages | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	592	144
Acquired Loans | Residential mortgages | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,662	3,635
Acquired Loans | Residential mortgages | Construction
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	3,478	174
Acquired Loans | Residential mortgages | Construction | Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	3,478	174
Acquired Loans | Residential mortgages | Construction | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	3,478	174
Acquired Loans | Residential mortgages | Construction | Mortgages | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Acquired Loans | Residential mortgages | Construction | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	0	0
Acquired Loans | Residential mortgages | 1-4 family
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	533,536	238,952
Acquired Loans | Residential mortgages | 1-4 family | Mortgages
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	533,536	238,952
Acquired Loans | Residential mortgages | 1-4 family | Mortgages | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	528,282	235,173
Acquired Loans | Residential mortgages | 1-4 family | Mortgages | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	592	144
Acquired Loans | Residential mortgages | 1-4 family | Mortgages | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	4,662	3,635
Acquired Loans | Consumer loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	163,713	159,365
Acquired Loans | Consumer loans | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	162,731	158,163
Acquired Loans | Consumer loans | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	982	1,202
Acquired Loans | Consumer loans | Home equity
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	106,724	86,719
Acquired Loans | Consumer loans | Home equity | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	106,007	85,968
Acquired Loans | Consumer loans | Home equity | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	717	751
Acquired Loans | Consumer loans | Auto and other
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	56,989	72,646
Acquired Loans | Consumer loans | Auto and other | Performing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	56,724	72,195
Acquired Loans | Consumer loans | Auto and other | Nonperforming
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	$ 265	$ 451

LOAN LOSS ALLOWANCE- Summary of

LOAN LOSS ALLOWANCE- Summary of Loans Rated Special Mention or Lower (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	$ 9,502,428	$ 9,043,253
Non-Accrual
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	39,640	32,425
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	122,424	109,490
Total Classified
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	162,064	141,915
Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	75,284	47,166
Total Criticized
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	237,348	189,081
Business Activities Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	7,166,497	7,366,744
Business Activities Loans | Non-Accrual
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	32,536	26,478
Business Activities Loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	49,293	60,698
Business Activities Loans | Total Classified
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	81,829	87,176
Business Activities Loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	63,943	26,333
Business Activities Loans | Total Criticized
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	145,772	113,509
Acquired Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	2,335,931	1,676,509
Acquired Loans | Non-Accrual
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	7,104	5,947
Acquired Loans | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	73,131	48,792
Acquired Loans | Total Classified
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	80,235	54,739
Acquired Loans | Special mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	11,341	20,833
Acquired Loans | Total Criticized
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans	$ 91,576	$ 75,572

PREMISES AND EQUIPMENT (Details

PREMISES AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Premises and equipment
Premises and equipment, gross	$ 200,437	$ 176,807
Accumulated depreciation and amortization	(78,966)	(68,440)
Premises and equipment, net	121,471	108,367
Depreciation and amortization expense	11,800	10,800	$ 9,900
Land
Premises and equipment
Premises and equipment, gross	17,816	14,096
Buildings and improvements
Premises and equipment
Premises and equipment, gross	$ 116,997	105,190
Buildings and improvements | Minimum
Premises and equipment
Estimated Useful Life	5 years
Buildings and improvements | Maximum
Premises and equipment
Estimated Useful Life	39 years
Furniture and equipment
Premises and equipment
Premises and equipment, gross	$ 64,044	56,207
Furniture and equipment | Minimum
Premises and equipment
Estimated Useful Life	3 years
Furniture and equipment | Maximum
Premises and equipment
Estimated Useful Life	7 years
Construction in process
Premises and equipment
Premises and equipment, gross	$ 1,580	1,314
Discontinued Operations
Premises and equipment
Premises and equipment, net	1,073	1,867
Continuing Operations
Premises and equipment
Premises and equipment, net	$ 120,398	$ 106,500

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLES - Narrative (Details)	12 Months Ended
	Dec. 31, 2019USD ($)acquisition	Dec. 31, 2018USD ($)acquisition	Dec. 31, 2017USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of significant acquisitions completed (acquisition) | acquisition	1	0
Goodwill, impairment	$ 0	$ 0	$ 0
Amortization of intangible assets	5,783,000	4,934,000	3,493,000
Finite-lived intangible assets, amortization expense, 2020	6,200,000
Finite-lived intangible assets, amortization expense, 2021	6,000,000
Finite-lived intangible assets, amortization expense, 2022	5,900,000
Finite-lived intangible assets, amortization expense, 2023	5,600,000
Finite-lived intangible assets, amortization expense, 2024	5,400,000
Finite-lived intangible assets, amortization expense, thereafter	16,600,000
Impairment of intangible assets, finite-lived	$ 0	$ 0	$ 0
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	4 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	15 years

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Goodwill
Balance, beginning of the period	$ 518,325	$ 519,287
Adjustments	(942)	(962)
Balance, end of the period	553,762	518,325
SI Financial Group, Inc.
Goodwill
Goodwill acquired	$ 36,379	$ 0

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLES - Components of Other Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	$ 100,327	$ 82,347
Accumulated Amortization	(54,712)	(48,929)
Net Intangible Assets	45,615	33,418
Non-maturity deposits (core deposit intangible)
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	84,903	66,923
Accumulated Amortization	(42,663)	(37,410)
Net Intangible Assets	42,240	29,513
Insurance contracts
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	7,558	7,558
Accumulated Amortization	(7,553)	(7,542)
Net Intangible Assets	5	16
All other intangible assets
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	7,866	7,866
Accumulated Amortization	(4,496)	(3,977)
Net Intangible Assets	$ 3,370	$ 3,889

OTHER ASSETS (Details)

OTHER ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Servicing Asset at Amortized Cost [Line Items]
Capitalized servicing rights	$ 26,451	$ 23,376	$ 16,361
Accrued interest receivable	36,462	36,879
Accrued federal and state tax receivable	23,786	23,923
Operating lease, asset	76,332	0
Derivative assets	80,190	35,654
Assets held for sale	1,734	1,541
Other	16,647	21,165
Total other assets	261,602	142,538
Discontinued Operations
Servicing Asset at Amortized Cost [Line Items]
Operating lease, asset	3,500
Total other assets	23,822	21,612
Continuing Operations
Servicing Asset at Amortized Cost [Line Items]
Total other assets	$ 237,780	$ 120,926

OTHER ASSETS - Narrative (Detai

OTHER ASSETS - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Servicing Asset at Amortized Cost [Line Items]
Weighted average discount rate	11.99%
Servicing asset at amortized cost, additions	$ 16,837	$ 10,660
Servicing asset at amortized cost, change in fair value	5,822	(29)
Servicing asset at amortized cost, allowance adjustment	$ (4,700)	(550)
Minimum
Servicing Asset at Amortized Cost [Line Items]
Pre-payment speed	7.74%
Maximum
Servicing Asset at Amortized Cost [Line Items]
Pre-payment speed	11.29%
Continuing Operations
Servicing Asset at Amortized Cost [Line Items]
Mortgage loans sold and serviced for others	$ 1,700,000	1,400,000	$ 1,400,000
Servicing fees	5,600	4,600	4,400
Discontinued Operations
Servicing Asset at Amortized Cost [Line Items]
Mortgage loans sold and serviced for others	1,400,000	800,000	300,000
Servicing fees	1,900	1,000	$ 200
Servicing asset at amortized cost, additions	11,100	$ 7,600
Servicing asset at amortized cost, change in fair value	(5,800)
Servicing asset at amortized cost, allowance adjustment	$ (4,500)

OTHER ASSETS - Mortgage Servici

OTHER ASSETS - Mortgage Servicing Rights Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Mortgage servicing rights activity
Balance at beginning of year	$ 23,376	$ 16,361
Additions	16,837	10,660
Amortization	(3,240)	(3,124)
Change in fair value	(5,822)	29
Allowance adjustment	(4,700)	(550)
Balance at end of year	26,451	23,376
Servicing asset at fair value	$ 12,300	$ 11,500

DEPOSITS (Details)

DEPOSITS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Maturity date:
Within 1 year	$ 2,734,870	$ 2,142,943
Over 1 year to 2 years	582,622	717,706
Over 2 years to 3 years	145,976	217,840
Over 3 years to 4 years	90,731	109,891
Over 4 years to 5 years	33,754	96,479
Over 5 years	1,416	2,858
Total	3,589,369	3,287,717
Less than $100,000	905,190	719,689
$100,000 through $250,000	2,027,717	2,060,500
$250,000 or more	$ 656,462	$ 507,528

DEPOSITS - Narrative (Details)

DEPOSITS - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Related Party Transaction [Line Items]
Brokered deposits	$ 1,200,000	$ 1,400,000
Reciprocal deposits	91,700	84,400
Time deposits	3,589,369	3,287,717
Affiliated Entity
Related Party Transaction [Line Items]
Time deposits	$ 63,900	$ 123,900

BORROWED FUNDS (Details)

BORROWED FUNDS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Borrowings and junior subordinated debentures
Short-term borrowings	$ 125,000	$ 1,118,832
Long-term borrowings	702,550	398,984
Total borrowings	$ 827,550	$ 1,517,816
Weighted average rate on short-term borrowings (percent)	2.06%	2.58%
Weighted average rate on long-term borrowings (percent)	2.72%	3.16%
Weighted average interest rate (percent)	2.62%	2.73%
Advances from the FHLBB
Borrowings and junior subordinated debentures
Short-term borrowings	$ 125,000	$ 1,118,832
Long-term borrowings	$ 605,501	$ 309,466
Weighted average rate on short-term borrowings (percent)	2.06%	2.58%
Weighted average rate on long-term borrowings (percent)	2.16%	2.17%
Subordinated notes
Borrowings and junior subordinated debentures
Long-term borrowings	$ 74,232	$ 74,054
Weighted average rate on long-term borrowings (percent)	7.00%	7.00%
Junior subordinated borrowing - Trust I
Borrowings and junior subordinated debentures
Long-term borrowings	$ 15,464	$ 15,464
Weighted average rate on long-term borrowings (percent)	3.76%	4.50%
Junior subordinated borrowing - Trust II
Borrowings and junior subordinated debentures
Long-term borrowings	$ 7,353	$ 0
Weighted average rate on long-term borrowings (percent)	3.59%	0.00%

BORROWED FUNDS - Narrative (Det

BORROWED FUNDS - Narrative (Details) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2012	Dec. 31, 2019	Dec. 31, 2018
Borrowings and junior subordinated debentures
Short-term borrowings		$ 125,000,000	$ 1,118,832,000
Long-term borrowings		702,550,000	398,984,000
Variable-rate FHLB advances		0	0
Advances from the FHLBB
Borrowings and junior subordinated debentures
FHLBB advances		0
Line of credit		3,000,000
Outstanding balance, line of credit		0	0
Short-term borrowings		125,000,000	1,118,832,000
Long-term borrowings		605,501,000	309,466,000
Federal Reserve Bank Advances
Borrowings and junior subordinated debentures
Short-term borrowings		0	0
Federal Home Loan Bank Certificates And Obligations F H L B Callable Advances
Borrowings and junior subordinated debentures
Long-term borrowings		10,000,000
Federal Home Loan Bank Certificates And Obligations F H L B Amortizing Advances
Borrowings and junior subordinated debentures
Long-term borrowings		4,400,000	1,700,000
Subordinated notes
Borrowings and junior subordinated debentures
Long-term borrowings		74,232,000	74,054,000
Maturity period	15 years
Principal amount of debt issued	$ 75,000,000
Discount rate (percent)	1.15%
Fixed interest rate (percent)	6.875%
Maturity period with fixed interest rate	10 years
Subordinated notes | Three-month LIBOR rate
Borrowings and junior subordinated debentures
Interest rate margin (percent)	5.113%
Unamortized debt issuance costs		338,000	461,000
Junior subordinated borrowing - Trust I
Borrowings and junior subordinated debentures
Long-term borrowings		$ 15,464,000	$ 15,464,000
Junior subordinated borrowing - Trust I | Berkshire Hills Capital Trust I
Borrowings and junior subordinated debentures
Common stock of trust (percent)		100.00%
Common stock of trust included in other asset		$ 500,000
Sole asset of trust in form of debt		$ 15,500,000
Variable interest rate (percent)		3.76%	4.50%
Period up to which interest payments can be deferred		5 years
Junior subordinated borrowing - Trust I | SI Capital Trust II
Borrowings and junior subordinated debentures
Common stock of trust (percent)		100.00%
Common stock of trust included in other asset		$ 200,000
Sole asset of trust in form of debt		$ 8,200,000
Variable interest rate (percent)		3.59%
Period up to which interest payments can be deferred		5 years
Junior subordinated borrowing - Trust I | LIBOR | Berkshire Hills Capital Trust I
Borrowings and junior subordinated debentures
Interest rate margin (percent)		1.85%
Junior subordinated borrowing - Trust I | LIBOR | SI Capital Trust II
Borrowings and junior subordinated debentures
Interest rate margin (percent)		1.70%

BORROWED FUNDS - Summary of Mat

BORROWED FUNDS - Summary of Maturities of FHLBB Advances (Details) $ in Thousands	Dec. 31, 2019USD ($)
Amount
Total FHLBB advances	$ 730,501
Weighted Average Rate
Weighted Average Rate
Total FHLBB advances (percent)	2.14%
Fixed Rate Advances
Amount
2020	$ 419,996
2021	231,476
2022	59,349
2023	11,924
2024 and beyond	$ 7,756
Fixed Rate Advances | Weighted Average Rate
Weighted Average Rate
2019 (percent)	2.25%
2020 (percent)	2.00%
2021 (percent)	1.92%
2022 (percent)	2.23%
2024 and beyond (percent)	1.82%

OTHER LIABILITIES (Details)

OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Lessee, Lease, Description [Line Items]
Derivative liabilities	$ 80,681		$ 33,973
Finance lease liabilities	10,883	$ 10,883
Capital and financing lease obligations			10,986
Asset purchase settlement payable	189		5,727
Employee benefits liability	44,781		27,229
Operating lease, liability	80,734	80,734
Operating lease liabilities			5,674
Accrued interest payable	11,625		11,808
Customer transaction clearing accounts	4,310		17,574
Other	60,676		46,145
Total other liabilities	293,879		159,116
Discontinued Operations
Lessee, Lease, Description [Line Items]
Operating lease, liability	3,500	$ 3,500
Total other liabilities	26,481		9,597
Continuing Operations
Lessee, Lease, Description [Line Items]
Total other liabilities	$ 267,398		$ 149,519

EMPLOYEE BENEFIT PLANS - Narrat

EMPLOYEE BENEFIT PLANS - Narrative (Details)	Aug. 01, 2014USD ($)	Dec. 31, 2019USD ($)employee	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Jul. 01, 2019USD ($)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expense under the plan		$ 4,100,000	$ 3,900,000	$ 3,400,000
Split-dollar agreement, accrued liability		$ 7,100,000	4,600,000
Marketable equity securities
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target plan asset allocation		65.00%
Fixed income
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target plan asset allocation		34.00%
Cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target plan asset allocation		1.00%
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Number of employees participation (employee) | employee		0
Net actuarial loss		$ 1,200,000	1,500,000
Expense under the plan			907,000
Expected cash contributions by employer		0
Amount expected to be amortized from other comprehensive income into net periodic pension cost over the next fiscal year		93,000
Defined benefit plan, fair value of plan assets		$ 5,799,000	$ 5,522,000	5,446,000
Discount rate (percent)		4.16%	3.51%
Pension Plans | Fixed income
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets		$ 1,535,000	$ 1,628,000
Postretirement Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net actuarial loss		374,000	(191,000)
Amount expected to be amortized from other comprehensive income into net periodic pension cost over the next fiscal year		83,000
Defined benefit plan, fair value of plan assets		$ 0	$ 0	0
Prior service cost of long-term care plan participants	$ 558,000
Discount rate (percent)		3.06%	4.11%
Assumed health care cost trend rate		7.25%
Ultimate health care cost trend rate		3.84%
Supplemental Employee Retirement Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expense under the plan		$ 928,000	$ 638,000	$ 968,000
Eligible age for retirement plan		62 years
Accrued expenses		$ 20,300,000	$ 3,400,000
Supplemental Employee Retirement Plan | Chief Executive Officer
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Accrued expenses		5,400,000
Multiemployer Plans, Pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expense under the plan		290,000
Total planned liabilities		$ 4,800,000			$ 7,200,000
Defined benefit plan, fair value of plan assets					$ 4,300,000

EMPLOYEE BENEFIT PLANS (Details

EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Pension Plans
Change in projected benefit obligation:
Projected benefit obligation at beginning of year	$ 5,669	$ 6,353
Service Cost	72	74
Interest cost	228	217
Actuarial loss (gain)	542	(503)
Benefits paid	(333)	(323)
Settlements	(330)	(149)
Projected benefit obligation at end of year	5,848	5,669
Accumulated benefit obligation	5,848	5,669
Change in fair value of plan assets:
Fair value of plan assets at plan beginning of year	5,522	5,446
Actual return on plan assets	940	(359)
Contributions by employer	0	907
Benefits paid	(333)	(323)
Settlements	(330)	(149)
Fair value of plan assets at end of year	5,799	5,522
Underfunded status	49	147
Postretirement Benefits
Change in projected benefit obligation:
Projected benefit obligation at beginning of year	3,422	3,693
Service Cost	38	40
Interest cost	142	130
Participant contributions	0	46
Actuarial loss (gain)	565	(391)
Benefits paid	(128)	(96)
Projected benefit obligation at end of year	4,039	3,422
Change in fair value of plan assets:
Fair value of plan assets at plan beginning of year	0	0
Contributions by employer	128	50
Benefits paid	(128)	(96)
Contributions by participant	0	46
Fair value of plan assets at end of year	$ 0	$ 0

EMPLOYEE BENEFIT PLANS - Amoun

EMPLOYEE BENEFIT PLANS - Amounts Recognized in Consolidated Balance Sheet (Details) - Other Liabilities - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Liability, Defined Benefit Plan	$ 49	$ 147
Postretirement Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Liability, Defined Benefit Plan	$ 4,039	$ 3,422

EMPLOYEE BENEFIT PLANS - Net Pe

EMPLOYEE BENEFIT PLANS - Net Periodic Pension Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service Cost	$ 72	$ 74
Interest cost	228	217
Expected return on plan assets	(373)	(369)
Amortization of unrecognized actuarial loss	117	84
Net periodic pension costs	44	6
Postretirement Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service Cost	38	40
Interest cost	142	130
Amortization of net prior service credit	83	83
Amortization of unrecognized actuarial loss	0	0
Net periodic pension costs	$ 263	$ 253

EMPLOYEE BENEFIT PLANS - Change

EMPLOYEE BENEFIT PLANS - Change in Plan Assets and Benefit Obligations Recognized (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Amortization of actuarial (loss)	$ (117)	$ (84)
Actuarial (gain) loss	(25)	225
Settlement charge	(70)	0
Total recognized in accumulated other comprehensive income	(212)	141
Total recognized in net periodic pension cost recognized and other comprehensive income	(168)	147
Postretirement Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Amortization of prior service credit	(83)	(83)
Actuarial (gain) loss	374	(191)
Total recognized in accumulated other comprehensive income	291	(274)
Accrued post-retirement liability recognized	$ 4,039	$ 3,422

EMPLOYEE BENEFIT PLANS - Princi

EMPLOYEE BENEFIT PLANS - Principal Actuarial Assumptions (Details) - Pension Plans	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Projected benefit obligation, discount rate	3.15%	4.16%
Net periodic pension cost, discount rate	4.16%	3.51%
Net periodic pension cost, long term rate of return on plan assets	7.00%	7.00%

EMPLOYEE BENEFIT PLANS - Fair V

EMPLOYEE BENEFIT PLANS - Fair Values of the Plan's Assets by Category and Level (Details) - Pension Plans - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	$ 5,799	$ 5,522	$ 5,446
Equity Mutual Funds, Large-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	1,900	1,659
Equity Mutual Funds, Mid-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	453	407
Equity Mutual Funds, Small-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	429	418
Equity Mutual Funds, International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	828	751
Fixed Income - US Core
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	1,535	1,628
Intermediate Duration
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	517	545
Cash Equivalents - money market
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	137	114
Level 1
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	60	52
Level 1 | Equity Mutual Funds, Large-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	0	0
Level 1 | Equity Mutual Funds, Mid-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	0	0
Level 1 | Equity Mutual Funds, Small-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	0	0
Level 1 | Equity Mutual Funds, International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	0	0
Level 1 | Fixed Income - US Core
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	0	0
Level 1 | Intermediate Duration
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	0	0
Level 1 | Cash Equivalents - money market
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	60	52
Level 2
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	5,739	5,470
Level 2 | Equity Mutual Funds, Large-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	1,900	1,659
Level 2 | Equity Mutual Funds, Mid-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	453	407
Level 2 | Equity Mutual Funds, Small-Cap
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	429	418
Level 2 | Equity Mutual Funds, International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	828	751
Level 2 | Fixed Income - US Core
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	1,535	1,628
Level 2 | Intermediate Duration
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	517	545
Level 2 | Cash Equivalents - money market
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined benefit plan, fair value of plan assets	$ 77	$ 62

EMPLOYEE BENEFIT PLANS - Estima

EMPLOYEE BENEFIT PLANS - Estimated Benefit Payments (Details) $ in Thousands	Dec. 31, 2019USD ($)
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2020	$ 370
2021	358
2022	371
2023	357
2024 - 2029	1,924
Postretirement Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2020	98
2021	103
2022	76
2023	103
2024 - 2029	$ 658

EMPLOYEE BENEFIT PLANS - Post-r

EMPLOYEE BENEFIT PLANS - Post-retirement Plan (Details) - Postretirement Benefits - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net prior service cost (credit)	$ 1,409	$ 1,492
Net actuarial loss (gain)	374	(191)
Total recognized in accumulated other comprehensive income	$ 1,783	$ 1,301

INCOME TAXES - Provision for In

INCOME TAXES - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal tax expense									$ 16,576	$ 12,634	$ 10,092
State tax expense									5,323	4,114	292
Total current tax expense									21,899	16,748	10,384
Deferred:
Federal tax expense									908	8,443	29,824
State tax (benefit)/expense									(344)	3,770	1,805
Total deferred tax expense									564	12,213	31,629
Change in valuation allowance									0	0	75
Effective tax rate	$ 6,421	$ 4,007	$ 5,118	$ 6,917	$ 4,384	$ 9,095	$ 8,145	$ 7,337	22,463	28,961	42,088
Re-measure of the net deferred tax asset											18,100
Discontinued Operations
Deferred:
Effective tax rate									(1,468)	(1,313)	2,414
Continuing Operations
Deferred:
Effective tax rate									$ 20,995	$ 27,648	$ 44,502

INCOME TAXES - Effective Tax Ra

INCOME TAXES - Effective Tax Rate (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Statutory tax rate									$ 26,037	$ 29,018	$ 31,921
State taxes, net of federal tax benefit									3,641	7,081	1,699
Tax exempt income - investments, net									(3,527)	(3,620)	(5,395)
Bank-owned life insurance									(1,305)	(1,337)	(1,556)
Non-deductible merger costs									122	181	368
Tax credits, net of basis reduction									(3,531)	(3,574)	(4,656)
Change in valuation allowance									0	0	75
Impact of federal tax reform enactment									0	0	18,721
Other, net									1,026	1,212	911
Effective tax rate	$ 6,421	$ 4,007	$ 5,118	$ 6,917	$ 4,384	$ 9,095	$ 8,145	$ 7,337	$ 22,463	$ 28,961	$ 42,088
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory tax rate									21.00%	21.00%	35.00%
State taxes, net of federal tax benefit									2.90%	5.10%	1.90%
Tax exempt income - investments, net									(2.80%)	(2.60%)	(5.90%)
Bank-owned life insurance									(1.10%)	(1.00%)	(1.70%)
Non-deductible merger costs									0.10%	0.10%	0.40%
Tax credits, net of basis reduction									(2.80%)	(2.60%)	(5.10%)
Change in valuation allowance									0.00%	0.00%	0.10%
Impact of federal tax reform enactment									0	0	0.205
Other, net									0.80%	0.90%	1.00%
Effective tax rate									18.10%	20.90%	46.20%

INCOME TAXES - Deferred Tax Lia

INCOME TAXES - Deferred Tax Liabilities and Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Allowance for loan losses	$ 17,446	$ 16,754
Unrealized capital loss on tax credit investments	6,195	6,045
Net unrealized loss on securities available for sale and pension in OCI	0	4,554
Employee benefit plans	10,565	5,161
Purchase accounting adjustments	39,359	27,249
Net operating loss carryforwards	951	1,162
Lease liability	22,497
Premises and equipment	739	0
Other	1,088	2,457
Deferred tax assets, net before valuation allowances	98,840	63,382
Valuation allowance	(200)	(200)
Deferred tax assets, net of valuation allowances	98,640	63,182
Deferred tax liabilities:
Net unrealized gain on securities available for sale and pension in OCI	(4,244)	0
Premises and equipment	0	(1,654)
Loan servicing rights	(4,669)	(3,944)
Deferred loan fees	(1,667)	(3,310)
Intangible amortization	(18,557)	(13,940)
Unamortized tax credit reserve	(1,142)	(1,170)
Right-of-use asset	(20,614)
Deferred tax liabilities	(50,893)	(24,018)
Deferred tax assets, net	47,747	39,164
Discontinued Operations
Deferred tax liabilities:
Deferred tax liabilities	(3,418)	(3,270)
Continuing Operations
Deferred tax liabilities:
Deferred tax assets, net	$ 51,165	$ 42,434

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Deferred tax expense	$ 564,000	$ 12,213,000	$ 31,629,000
Decrease in net deferred tax assets	8,600,000
Decrease in deferred tax assets related to purchase accounting adjustments	17,900,000
Decrease in deferred tax assets related to deferred tax expense	8,800,000
Change in valuation allowance	0
Deferred tax assets, net operating losses, federal	1,000,000
Federal
Income Tax Contingency [Line Items]
Operating loss carryforwards	$ 4,500,000

INCOME TAXES - Valuation Allowa

INCOME TAXES - Valuation Allowance (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
State tax basis difference, net of Federal tax benefit	$ (200)	$ (200)
Valuation allowances	$ (200)	$ (200)

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits at January 1	$ 467	$ 304	$ 460
Increase in gross amounts of tax positions related to prior years	26	533	0
Decrease in gross amounts of tax positions related to prior years	0	(370)	(156)
Decrease due to settlement with taxing authority	(185)	0	0
Increase in gross amounts of tax positions related to current year	0	0	0
Decrease due to lapse in statute of limitations	(70)	0	0
Unrecognized tax benefits at December 31	$ 238	$ 467	$ 304

DERIVATIVE INSTRUMENTS AND HE_3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narrative (Details) $ in Thousands	Feb. 07, 2017USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)contract	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Derivative [Line Items]
Derivative, notional amount		$ 4,070,729				$ 3,303,570					$ 4,070,729	$ 3,303,570
Cash pledged as collateral to derivative counterparties		96,300				25,400					96,300	25,400
Amortized cost of securities pledged as collateral to derivative counterparties		25,700				13,100					25,700	13,100
Fair value of securities as pledged collateral to derivative counterparties		25,800				12,800					25,800	12,800
Interest expense		34,108	$ 36,854	$ 37,643	$ 35,650	33,929	$ 29,184	$ 25,192	$ 21,389		144,255	109,694	$ 64,113
Reclassification out of Accumulated Other Comprehensive Income | Accumulated Net Gain (Loss) from Cash Flow Hedges
Derivative [Line Items]
Interest expense	$ 6,600
Interest Rate Swap
Derivative [Line Items]
Cash pledged as collateral to derivative counterparties		96,310				25,412					96,310	25,412
Amount of collateral posted for the net liability positions		122,100				38,200					122,100	38,200
Interest Rate Swap | Financial institutions counterparties
Derivative [Line Items]
Derivative asset, fair value, amount offset against collateral		600				5,900					600	5,900
Amount of collateral posted for the net liability positions		78,800				18,800					78,800	18,800
Interest Rate Swap | Commercial counterparties
Derivative [Line Items]
Cash pledged as collateral to derivative counterparties		0				0					0	0
Derivative asset, fair value, amount offset against collateral		76,400				21,200					76,400	21,200
Amount of collateral posted for the net liability positions		1,100				9,700					1,100	9,700
Non-hedging derivatives
Derivative [Line Items]
Derivative, notional amount		168,997				165,079					168,997	165,079
Economic Hedging
Derivative [Line Items]
Credit valuation adjustments		$ 1,200									$ 1,200
Economic Hedging | Tax advantaged economic development bonds
Derivative [Line Items]
Fixed rate of interest (percent)		5.09%									5.09%
Maturity period											21 years
Economic Hedging | Interest Rate Swap | Tax advantaged economic development bonds
Derivative [Line Items]
Derivative, notional amount		$ 9,400									$ 9,400
Economic Hedging | Hedging derivatives
Derivative [Line Items]
Derivative, notional amount		3,901,732				3,138,491					3,901,732	3,138,491
Economic Hedging | Hedging derivatives | Interest Rate Swap
Derivative [Line Items]
Derivative, notional amount		3,300,000									3,300,000
Economic Hedging | Hedging derivatives | Interest Rate Swap | Tax advantaged economic development bonds
Derivative [Line Items]
Derivative, notional amount		9,390				10,090					9,390	10,090
Economic Hedging | Hedging derivatives | Risk Participation Agreements
Derivative [Line Items]
Derivative, notional amount		315,140				243,806					315,140	243,806
Economic Hedging | Hedging derivatives | Forward Commitments
Derivative [Line Items]
Derivative, notional amount		$ 237,412				$ 190,807					$ 237,412	$ 190,807
Cash Flow Hedging
Derivative [Line Items]
Durations of derivative instruments										3 years
Cash Flow Hedging | Interest Rate Swap
Derivative [Line Items]
Number of interest rate swap contracts (contract) | contract										6
Cash Flow Hedging | Interest Rate Swap | FHLBB borrowings
Derivative [Line Items]
Derivative, notional amount	$ 300,000									$ 300,000

DERIVATIVE INSTRUMENTS AND HE_4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Offsetting Assets [Line Items]
Notional Amount	$ 4,070,729	$ 3,303,570
Estimated Fair Value Asset (Liability)	(492)	1,680
Economic hedges | Interest rate swap | Tax advantaged economic development bonds
Offsetting Assets [Line Items]
Notional Amount	9,400
Hedging derivatives | Economic hedges
Offsetting Assets [Line Items]
Notional Amount	3,901,732	3,138,491
Estimated Fair Value Asset (Liability)	(3,120)	(2,247)
Hedging derivatives | Economic hedges | Interest rate swap
Offsetting Assets [Line Items]
Notional Amount	3,300,000
Hedging derivatives | Economic hedges | Interest rate swap | Tax advantaged economic development bonds
Offsetting Assets [Line Items]
Notional Amount	$ 9,390	$ 10,090
Weighted Average Maturity	9 years 10 months 24 days	10 years 10 months 24 days
Derivative, weighted average rate, received (percent)	2.08%	2.72%
Derivative, weighted average rate, contract pay rate (percent)	5.09%	5.09%
Estimated Fair Value Asset (Liability)	$ (1,488)	$ (1,240)
Hedging derivatives | Economic hedges | Interest rate swap | Commercial loan
Offsetting Assets [Line Items]
Notional Amount	$ 1,669,895	$ 1,346,894
Weighted Average Maturity	6 years 4 months 24 days	6 years 8 months 12 days
Derivative, weighted average rate, received (percent)	4.38%	4.53%
Derivative, weighted average rate, contract pay rate (percent)	3.28%	4.04%
Estimated Fair Value Asset (Liability)	$ 75,326	$ 11,443
Hedging derivatives | Economic hedges | Reverse interest rate swaps | Commercial loan
Offsetting Assets [Line Items]
Notional Amount	$ 1,669,895	$ 1,346,894
Weighted Average Maturity	6 years 4 months 24 days	6 years 8 months 12 days
Derivative, weighted average rate, received (percent)	3.28%	4.04%
Derivative, weighted average rate, contract pay rate (percent)	4.38%	4.53%
Estimated Fair Value Asset (Liability)	$ (77,051)	$ (11,953)
Hedging derivatives | Economic hedges | Risk participation agreements
Offsetting Assets [Line Items]
Notional Amount	$ 315,140	$ 243,806
Weighted Average Maturity	7 years 6 months	5 years 8 months 12 days
Estimated Fair Value Asset (Liability)	$ 320	$ 237
Hedging derivatives | Economic hedges | Forward Sale commitments
Offsetting Assets [Line Items]
Notional Amount	$ 237,412	$ 190,807
Weighted Average Maturity	6 days	6 days
Estimated Fair Value Asset (Liability)	$ (227)	$ (734)
Non-hedging derivatives
Offsetting Assets [Line Items]
Notional Amount	168,997	165,079
Estimated Fair Value Asset (Liability)	2,628	3,927
Non-hedging derivatives | Commitments to Lend
Offsetting Assets [Line Items]
Notional Amount	$ 168,997	$ 165,079
Weighted Average Maturity	6 days	6 days
Estimated Fair Value Asset (Liability)	$ 2,628	$ 3,927

DERIVATIVE INSTRUMENTS AND HE_5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Amounts included in Consolidated Statements of Income and in Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative [Line Items]
Less: Reclassification of unrealized (loss) from accumulated other comprehensive loss to interest expense	$ (34,108)	$ (36,854)	$ (37,643)	$ (35,650)	$ (33,929)	$ (29,184)	$ (25,192)	$ (21,389)	$ (144,255)	$ (109,694)	$ (64,113)
Net tax effect on items recognized in accumulated other comprehensive income									0
Interest Rate Swap
Derivative [Line Items]
Unrealized (loss) recognized in accumulated other comprehensive loss									0
Net tax effect on items recognized in accumulated other comprehensive income									0
Other comprehensive income recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects									0
Interest Rate Swap | Interest Expense
Derivative [Line Items]
Less: Reclassification of unrealized (loss) from accumulated other comprehensive loss									0
Interest Rate Swap | Other Non-interest Expense
Derivative [Line Items]
Less: Reclassification of unrealized (loss) from accumulated other comprehensive loss									$ 0
Interest Rate Swap | Cash Flow Hedging
Derivative [Line Items]
Unrealized (loss) recognized in accumulated other comprehensive loss										0	(449)
Net tax effect on items recognized in accumulated other comprehensive income										0	(2,589)
Other comprehensive income recorded in accumulated other comprehensive income, net of reclassification adjustments and tax effects										0	3,984
Interest Rate Swap | Cash Flow Hedging | Interest Expense
Derivative [Line Items]
Less: Reclassification of unrealized (loss) from accumulated other comprehensive loss to interest expense										0	(393)
Interest Rate Swap | Cash Flow Hedging | Other Non-interest Expense
Derivative [Line Items]
Less: reclassification of unrealized (loss) from accumulated other comprehensive income to other non-interest expense										$ 0	$ (6,629)

DERIVATIVE INSTRUMENTS AND HE_6

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Economic Hedges and Non-hedging Derivatives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Hedging derivatives | Economic Hedging | Interest Rate Swap | Industrial Revenue Bond
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	$ (248)	$ 409	$ 371
Hedging derivatives | Economic Hedging | Interest Rate Swap | Commercial loan
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	65,098	8,758	(3,557)
Hedging derivatives | Economic Hedging | Reverse Interest Rate Swaps | Commercial loan
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	(65,098)	(8,758)	3,557
(Unfavorable)/Favorable change in credit valuation adjustment recognized in other non-interest income	(1,214)	(519)	(316)
Hedging derivatives | Economic Hedging | Risk Participation Agreements
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	83	263	(31)
Hedging derivatives | Economic Hedging | Forward Commitments
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	507	(611)	(123)
Realized (loss) in discontinued operations	(9,195)	(1,532)	(1,764)
Non-hedging derivatives | Commitments to Lend
Derivative [Line Items]
Unrealized gain (loss) recognized in other non-interest income	(1,299)	3,358	5,259
Realized (loss) in discontinued operations	$ 57,699	$ 33,982	$ 50,879

DERIVATIVE INSTRUMENTS AND HE_7

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Offsetting of Financial Assets and Derivative Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Offsetting Assets [Line Items]
Net Amounts of Assets Presented in the Statements of Condition	$ 80,190	$ 35,654
Interest Rate Swap
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	77,068	30,830
Gross Amounts Offset in the Statements of Condition	(76)	(3,749)
Net Amounts of Assets Presented in the Statements of Condition	76,992	27,081
Gross amounts not offset in the Statement of Condition, financial instruments	0	0
Gross amounts not offset in the Statement of Condition, cash collateral received	0	0
Net Amount	76,992	27,081
Interest Rate Swap | Institutional counterparties
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	640	9,485
Gross Amounts Offset in the Statements of Condition	(54)	(3,592)
Net Amounts of Assets Presented in the Statements of Condition	586	5,893
Gross amounts not offset in the Statement of Condition, financial instruments	0	0
Gross amounts not offset in the Statement of Condition, cash collateral received	0	0
Net Amount	586	5,893
Interest Rate Swap | Commercial counterparties
Offsetting Assets [Line Items]
Gross Amounts of Recognized Assets	76,428	21,345
Gross Amounts Offset in the Statements of Condition	(22)	(157)
Net Amounts of Assets Presented in the Statements of Condition	76,406	21,188
Gross amounts not offset in the Statement of Condition, financial instruments	0	0
Gross amounts not offset in the Statement of Condition, cash collateral received	0	0
Net Amount	$ 76,406	$ 21,188

DERIVATIVE INSTRUMENTS AND HE_8

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Offsetting of Financial Liabilities and Derivative Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Offsetting Liabilities [Line Items]
Net Amounts of Liabilities Presented in the Statement of Condition	$ (80,681)	$ (33,973)
Gross amounts not offset in the Statements of Condition, cash collateral received	96,300	25,400
Interest Rate Swap
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(81,104)	(29,881)
Gross Amounts Offset in the Statements of Condition	1,219	1,288
Net Amounts of Liabilities Presented in the Statement of Condition	(79,885)	(28,593)
Gross amounts not offset in the Statements of Condition, financial instruments	25,828	12,793
Gross amounts not offset in the Statements of Condition, cash collateral received	96,310	25,412
Net Amount	42,253	9,612
Interest Rate Swap | Institutional counterparties
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(80,024)	(19,949)
Gross Amounts Offset in the Statements of Condition	1,219	1,101
Net Amounts of Liabilities Presented in the Statement of Condition	(78,805)	(18,848)
Gross amounts not offset in the Statements of Condition, financial instruments	25,828	12,793
Gross amounts not offset in the Statements of Condition, cash collateral received	96,310	25,412
Net Amount	43,333	19,357
Interest Rate Swap | Commercial counterparties
Offsetting Liabilities [Line Items]
Gross Amounts of Recognized Liabilities	(1,080)	(9,932)
Gross Amounts Offset in the Statements of Condition	0	187
Net Amounts of Liabilities Presented in the Statement of Condition	(1,080)	(9,745)
Gross amounts not offset in the Statements of Condition, financial instruments	0	0
Gross amounts not offset in the Statements of Condition, cash collateral received	0	0
Net Amount	$ (1,080)	$ (9,745)

LEASES - Narrative (Details)

LEASES - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Lessee, Lease, Description [Line Items]
Operating lease, weighted average discount rate, percent	3.36%
Finance lease, weighted average discount rate, percent	5.00%
Operating lease, weighted average remaining lease term	10 years 3 months 18 days
Finance lease, weighted average remaining lease term	14 years 9 months 18 days
Operating lease expense	$ 14.4
Minimum
Lessee, Lease, Description [Line Items]
Lessee, lease, remaining lease term	1 month
Maximum
Lessee, Lease, Description [Line Items]
Lessee, lease, remaining lease term	21 years
Discontinued Operations | First Choice Loan Services, Inc. | Discontinued Operations, Held-for-sale
Lessee, Lease, Description [Line Items]
Operating lease expense	$ 2.8

LEASES - Assets and Liabilities

LEASES - Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018
Assets, Lessee [Abstract]
Operating lease right-of-use assets	$ 76,332		$ 0
Finance lease right-of-use assets	7,720
Total Lease Right-of-Use Assets	84,052
Liabilities, Lessee [Abstract]
Operating lease right-of-use liabilities	80,734	$ 80,734
Finance lease liabilities	10,883	10,883
Total Lease Liabilities		91,617
Discontinued Operations
Assets, Lessee [Abstract]
Operating lease right-of-use assets	3,500
Liabilities, Lessee [Abstract]
Operating lease right-of-use liabilities	$ 3,500	$ 3,500

LEASES - Supplemental Cash Flow

LEASES - Supplemental Cash Flow Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Cash Flow, Operating And Financing Activities, Lessee [Abstract]
Operating cash flows from operating leases	$ 14,731
Operating cash flows from finance leases	553
Financing cash flows from finance leases	435
Right-of-use assets obtained in exchange for lease obligations - operating leases	88,079
Right-of-use assets obtained in exchange for lease obligations - finance leases	0
Discontinued Operations
Cash Flow, Operating And Financing Activities, Lessee [Abstract]
Right-of-use assets obtained in exchange for lease obligations - operating leases	$ 2,800

LEASES - Maturity Analysis of L

LEASES - Maturity Analysis of Lease Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Sep. 30, 2019
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2020	$ 13,763
2021	12,515
2022	11,295
2023	9,331
2024	7,873
Thereafter	40,924
Total undiscounted lease payments	95,701
Less amounts representing interest	(14,967)
Lease liability	80,734	$ 80,734
Finance Lease, Liability, Payment, Due [Abstract]
2020	1,031
2021	1,031
2022	1,031
2023	1,037
2024	1,037
Thereafter	10,260
Total undiscounted lease payments	15,427
Less amounts representing interest	(4,544)
Lease liability	10,883	10,883
Discontinued Operations
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Total undiscounted lease payments	3,500
Less amounts representing interest	(3,500)
Lease liability	$ 3,500	$ 3,500

OTHER COMMITMENTS, CONTINGENC_3

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES - Summary of Financial Instruments Outstanding Whose Contract Amounts Represent Credit Risk (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial commitments whose contractual amount represents credit risk
Total	$ 1,835,422	$ 1,808,643
Commitments to originate new loans
Financial commitments whose contractual amount represents credit risk
Total	143,812	202,789
Unused funds on commercial and other lines of credit
Financial commitments whose contractual amount represents credit risk
Total	850,761	831,853
Unadvanced funds on home equity lines of credit
Financial commitments whose contractual amount represents credit risk
Total	384,723	332,359
Unadvanced funds on construction and real estate loans
Financial commitments whose contractual amount represents credit risk
Total	440,599	424,347
Standby letters of credit
Financial commitments whose contractual amount represents credit risk
Total	15,527	17,295
Discontinued Operations | Commitments to originate new loans
Financial commitments whose contractual amount represents credit risk
Total	$ 132,700	$ 134,500

OTHER COMMITMENTS, CONTINGENC_4

OTHER COMMITMENTS, CONTINGENCIES, AND OFF-BALANCE SHEET ACTIVITIES - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Lease Obligations
Litigation accrual	$ 2	$ 3

SHAREHOLDERS' EQUITY AND EARN_3

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Capital [Abstract]
Total capital to risk-weighted assets, actual amount	$ 1,321,910	$ 1,172,120
Total capital to risk-weighted assets, actual percent	13.73%	12.99%
Total capital to risk-weighted assets, minimum capital requirement, amount	$ 770,294	$ 721,605
Total capital to risk-weighted assets, minimum capital requirement, percent	8.00%	8.00%
Common Equity Tier One Capital [Abstract]
Common Entity Tier 1 Capital to risk-weighted assets, amount	$ 1,161,800	$ 1,029,724
Common Entity Tier 1 Capital to risk-weighted assets, percent	12.07%	11.42%
Common Equity Tier 1 Capital to risk weighted assets, minimum capital requirement, amount	$ 433,290	$ 405,903
Common Equity Tier 1 Capital to risk weighted assets, minimum capital requirement, percent	4.50%	4.50%
Tier One Risk Based Capital [Abstract]
Tier 1 capital risk-weighted assets, amount	$ 1,183,932	$ 1,043,898
Tier 1 capital risk-weighted assets, percent	12.30%	11.57%
Tier 1 capital risk-weighted assets, minimum capital requirement, amount	$ 577,720	$ 541,203
Tier 1 capital risk-weighted assets, minimum capital requirement, percent	6.00%	6.00%
Tier One Leverage Capital [Abstract]
Tier 1 capital to average assets, amount	$ 1,183,932	$ 1,043,898
Tier 1 capital to average assets, percent	9.33%	9.04%
Tier 1 capital to average assets, minimum capital requirement, amount	$ 385,147	$ 360,802
Tier 1 capital to average assets, minimum capital requirement, percent	4.00%	4.00%
Subsidiaries
Capital [Abstract]
Total capital to risk-weighted assets, actual amount	$ 1,233,278	$ 1,100,783
Total capital to risk-weighted assets, actual percent	12.82%	12.21%
Total capital to risk-weighted assets, minimum capital requirement, amount	$ 769,327	$ 721,185
Total capital to risk-weighted assets, minimum capital requirement, percent	8.00%	8.00%
Total capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action provisions, amount	$ 961,659	$ 901,481
Total capital to risk-weighted assets, minimum to be well capitalized under prompt corrective action provisions, percent	10.00%	10.00%
Common Equity Tier One Capital [Abstract]
Common Entity Tier 1 Capital to risk-weighted assets, amount	$ 1,169,535	$ 1,043,401
Common Entity Tier 1 Capital to risk-weighted assets, percent	12.16%	11.57%
Common Equity Tier 1 Capital to risk weighted assets, minimum capital requirement, amount	$ 432,747	$ 405,667
Common Equity Tier 1 Capital to risk weighted assets, minimum capital requirement, percent	4.50%	4.50%
Common Entity Tier 1 Capital to risk-weighted assets, amount	$ 625,079	$ 585,963
Common Entity Tier 1 Capital to risk-weighted assets, percent	6.50%	6.50%
Tier One Risk Based Capital [Abstract]
Tier 1 capital risk-weighted assets, amount	$ 1,169,535	$ 1,043,401
Tier 1 capital risk-weighted assets, percent	12.16%	11.57%
Tier 1 capital risk-weighted assets, minimum capital requirement, amount	$ 576,996	$ 540,889
Tier 1 capital risk-weighted assets, minimum capital requirement, percent	6.00%	6.00%
Tier 1 capital risk-weighted assets, minimum to be well capitalized under prompt corrective action provisions, amount	$ 769,327	$ 721,185
Tier 1 capital risk-weighted assets, minimum to be well capitalized under prompt corrective action provisions, percent	8.00%	8.00%
Tier One Leverage Capital [Abstract]
Tier 1 capital to average assets, amount	$ 1,169,535	$ 1,043,401
Tier 1 capital to average assets, percent	9.14%	9.04%
Tier 1 capital to average assets, minimum capital requirement, amount	$ 384,664	$ 360,593
Tier 1 capital to average assets, minimum capital requirement, percent	4.00%	4.00%
Tier 1 capital to average assets, minimum to be well capitalized under prompt corrective action provisions, amount	$ 480,830	$ 450,741
Tier 1 capital to average assets, minimum to be well capitalized under prompt corrective action provisions, percent	5.00%	5.00%

SHAREHOLDERS' EQUITY AND EARN_4

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Preferred Stock (Details) - Series B Convertible Preferred Stock - shares	Dec. 31, 2019	Dec. 31, 2018
Class of Stock [Line Items]
Shares issued upon conversion (shares)	2
Preferred stock issued (shares)	521,607	521,607
Preferred stock, shares outstanding (shares)	521,607	521,607

SHAREHOLDERS' EQUITY AND EARN_5

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Accumulated Other Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total shareholders’ equity	$ 1,758,564	$ 1,552,918	$ 1,496,264	$ 1,093,298
Accumulated other comprehensive income/(loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Total shareholders’ equity	11,993	(13,470)	4,161	9,766
Net unrealized holding gain/(loss) on AFS securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive (loss)/income, before tax	19,263	(15,267)
Income taxes related to items of accumulated other comprehensive (loss)/income	(5,059)	3,814
Total shareholders’ equity	14,204	(11,453)	6,008	15,540
Net unrealized holding (loss) on pension plans
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other accumulated comprehensive (loss)/income, before tax	(3,023)	(2,753)
Income taxes related to items of accumulated other comprehensive (loss)/income	812	736
Total shareholders’ equity	$ (2,211)	$ (2,017)	$ (1,847)	$ (1,790)

SHAREHOLDERS' EQUITY AND EARN_6

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Components of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Gains (losses) arising during the period
Net of Tax	$ 25,507	$ (12,417)	$ (1,925)
Less: reclassification adjustment for gains realized in net income
Net of Tax	44	(143)	3,680
Other comprehensive income (loss)
Total other comprehensive income/(loss), before tax	34,260	(16,587)	(8,663)
Total income tax (expense) benefit related to other comprehensive income (loss)	(8,797)	4,313	3,058
Total other comprehensive income/(loss)	25,463	(12,274)	(5,605)
Total change to accumulated other comprehensive (loss)
Before Tax		(24,966)
Tax Effect		7,335
Net of Tax		(17,631)
Net unrealized holding gain (loss) on AFS securities
Gains (losses) arising during the period
Before Tax	34,591	(16,917)	(2,544)
Tax Effect	(8,890)	4,419	1,075
Net of Tax	25,701	(12,498)	(1,469)
Less: reclassification adjustment for gains realized in net income
Before Tax	61	6	12,598
Tax Effect	(17)	(2)	(4,535)
Net of Tax	44	4	8,063
Other comprehensive income (loss)
Total other comprehensive income/(loss), before tax	34,530	(16,923)	(15,142)
Total income tax (expense) benefit related to other comprehensive income (loss)	(8,873)	4,421	5,610
Total other comprehensive income/(loss)	25,657	(12,502)	(9,532)
Net unrealized holding (loss) on pension plans
Gains (losses) arising during the period
Before Tax	(270)	135	(311)
Tax Effect	76	(54)	124
Net of Tax	(194)	81	(187)
Less: reclassification adjustment for gains realized in net income
Before Tax	0	(201)	(217)
Tax Effect	0	54	87
Net of Tax	0	(147)	(130)
Other comprehensive income (loss)
Total other comprehensive income/(loss), before tax	(270)	336	(94)
Total income tax (expense) benefit related to other comprehensive income (loss)	76	(108)	37
Total other comprehensive income/(loss)	$ (194)	228	(57)
Net unrealized holding gain on pension plans
Gains (losses) arising during the period
Before Tax			(449)
Tax Effect			180
Net of Tax		0	(269)
Less: reclassification adjustment for gains realized in net income
Before Tax			(7,022)
Tax Effect			2,769
Net of Tax		0	(4,253)
Other comprehensive income (loss)
Total other comprehensive income/(loss), before tax			6,573
Total income tax (expense) benefit related to other comprehensive income (loss)			(2,589)
Total other comprehensive income/(loss)		0	$ 3,984
Accounting Standards Update 2016-01
Less: reclassification related to adoption of ASU
Before Tax		8,379
Tax Effect		(2,126)
Net of Tax		6,253
Accounting Standards Update 2018-02
Less: reclassification related to adoption of ASU
Before Tax		0
Tax Effect		(896)
Net of Tax		$ (896)

SHAREHOLDERS' EQUITY AND EARN_7

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Changes in Each Component of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	$ 1,552,918	$ 1,496,264	$ 1,093,298
Other comprehensive gain/(loss) before reclassifications	25,507	(12,417)	(1,925)
Amounts reclassified from accumulated other comprehensive income	44	(143)	3,680
Total other comprehensive income/(loss)	25,463	(12,274)	(5,605)
Ending balance	1,758,564	1,552,918	1,496,264
AOCI Attributable to Parent
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(13,470)	4,161	9,766
Total other comprehensive income/(loss)	25,463	(12,274)	(5,605)
Ending balance	11,993	(13,470)	4,161
Net unrealized holding gain/(loss) on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(11,453)	6,008	15,540
Other comprehensive gain/(loss) before reclassifications	25,701	(12,498)	(1,469)
Amounts reclassified from accumulated other comprehensive income	44	4	8,063
Total other comprehensive income/(loss)	25,657	(12,502)	(9,532)
Ending balance	14,204	(11,453)	6,008
Net (loss) on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	0
Other comprehensive gain/(loss) before reclassifications	0
Amounts reclassified from accumulated other comprehensive income	0
Total other comprehensive income/(loss)	0
Ending balance	0	0
Net (loss) on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	0	0	(3,984)
Other comprehensive gain/(loss) before reclassifications		0	(269)
Amounts reclassified from accumulated other comprehensive income		0	(4,253)
Total other comprehensive income/(loss)		0	3,984
Ending balance		0	0
Net unrealized holding (loss) on pension plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Beginning balance	(2,017)	(1,847)	(1,790)
Other comprehensive gain/(loss) before reclassifications	(194)	81	(187)
Amounts reclassified from accumulated other comprehensive income	0	(147)	(130)
Total other comprehensive income/(loss)	(194)	228	(57)
Ending balance	$ (2,211)	(2,017)	$ (1,847)
Accounting Standards Updates 2016-01 and 2018-02
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02		5,357
Accounting Standards Updates 2016-01 and 2018-02 | Net unrealized holding gain/(loss) on AFS securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02		4,959
Accounting Standards Updates 2016-01 and 2018-02 | Net (loss) on effective cash flow hedging derivatives
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02		0
Accounting Standards Updates 2016-01 and 2018-02 | Net unrealized holding (loss) on pension plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Less: amounts reclassified from accumulated other comprehensive income (loss) related to adoption of ASU 2016-01 and ASU 2018-02		$ 398

SHAREHOLDERS' EQUITY AND EARN_8

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Amounts Reclassified Out of Each Component of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Non-interest income	$ 23,362	$ 21,406	$ 17,512	$ 21,722	$ 15,775	$ 20,034	$ 19,623	$ 18,892	$ 84,002	$ 74,324	$ 74,244
Interest expense	(34,108)	(36,854)	(37,643)	(35,650)	(33,929)	(29,184)	(25,192)	(21,389)	(144,255)	(109,694)	(64,113)
Non-interest expense	91,333	96,871	91,595	85,459	92,766	88,385	90,292	84,757	365,258	356,200	290,963
Tax expense (benefit)	$ (6,421)	$ (4,007)	$ (5,118)	$ (6,917)	$ (4,384)	$ (9,095)	$ (8,145)	$ (7,337)	(22,463)	(28,961)	(42,088)
Income available to common shareholders									96,490	104,847	55,028
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income available to common shareholders									44	(143)	3,680
Realized gains/(losses) on AFS securities | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Non-interest income									61	6	12,598
Tax expense (benefit)									(17)	(2)	(4,535)
Income available to common shareholders									44	4	8,063
Net (loss) on effective cash flow hedging derivatives | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Non-interest income									0
Interest expense									0
Non-interest expense									0
Tax expense (benefit)									0
Income available to common shareholders									0
Net (loss) on effective cash flow hedging derivatives | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Non-interest income										0	(6,629)
Interest expense										0	(393)
Non-interest expense										0	0
Tax expense (benefit)										0	2,769
Income available to common shareholders										0	(4,253)
Realized (losses) on pension plans | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Non-interest expense									0	(201)	(217)
Tax expense (benefit)									0	54	87
Income available to common shareholders									$ 0	$ (147)	$ (130)

SHAREHOLDERS' EQUITY AND EARN_9

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share Basic and Diluted [Line Items]
Net income from continuing operations	$ 32,636	$ 20,659	$ 23,954	$ 24,272	$ 17,068	$ 33,069	$ 33,711	$ 25,371	$ 101,521	$ 109,219	$ 49,116
(Loss)/income from discontinued operations, net of tax	(6,885)	1,957	1,494	(637)	(2,809)	(842)	320	(123)	(4,071)	(3,454)	6,131
Net income	$ 25,751	$ 22,616	$ 25,448	$ 23,635	$ 14,259	$ 32,227	$ 34,031	$ 25,248	$ 97,450	$ 105,765	$ 55,247
Average number of common shares issued (shares)									49,782	46,212	40,627
Less: average number of treasury shares (shares)									1,142	810	963
Less: average number of unvested stock award shares (shares)									420	421	437
Plus: average participating preferred shares (shares)									1,043	1,043	229
Average number of basic common shares outstanding (shares)	50,494	51,422	48,961	46,113	46,061	46,030	46,032	45,966	49,263	46,024	39,456
Average number of diluted common shares outstanding (shares)	50,702	51,545	49,114	46,261	46,240	46,263	46,215	46,200	49,421	46,231	39,695
Basic earnings/(loss) per share:
Continuing operations (USD per share)	$ 0.65	$ 0.40	$ 0.49	$ 0.52	$ 0.37	$ 0.72	$ 0.73	$ 0.55	$ 2.06	$ 2.38	$ 1.24
Discontinued operations (USD per share)	(0.14)	0.04	0.03	(0.01)	(0.06)	(0.02)	0.01	0	(0.08)	(0.08)	0.16
Basic earnings per common share (USD per share)	0.51	0.44	0.52	0.51	0.31	0.70	0.74	0.55	1.98	2.30	1.40
Diluted earnings/(loss) per share:
Continuing Operations (USD per share)	0.65	0.40	0.49	0.52	0.37	0.72	0.73	0.55	2.05	2.36	1.24
Discontinued operations (USD per share)	(0.14)	0.04	0.03	(0.01)	(0.06)	(0.02)	0.01	0	(0.08)	(0.07)	0.15
Diluted earnings per common share (USD per share)	$ 0.51	$ 0.44	$ 0.52	$ 0.51	$ 0.31	$ 0.70	$ 0.74	$ 0.55	$ 1.97	$ 2.29	$ 1.39
Unvested stock awards
Earnings Per Share Basic and Diluted [Line Items]
Incremental common shares attributable to dilutive effect of share-based payment arrangements (shares)									122	180	202
Employee Stock Option
Earnings Per Share Basic and Diluted [Line Items]
Incremental common shares attributable to dilutive effect of share-based payment arrangements (shares)									36	27	37

SHAREHOLDERS' EQUITY AND EAR_10

SHAREHOLDERS' EQUITY AND EARNINGS PER COMMON SHARE - Narrative (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount (shares)	61	38	55

STOCK-BASED COMPENSATION PLAN_2

STOCK-BASED COMPENSATION PLANS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation cost	$ 4,800,000	$ 4,800,000	$ 5,300,000
Total recognized tax benefit	$ 1,300,000	$ 1,300,000	$ 2,000,000
Weighted average fair value of stock awards granted (USD per share)	$ 29.47	$ 37.87	$ 35.84
Vesting period	5 years
Total fair value of awards vested	$ 4,800,000	$ 4,800,000	$ 4,400,000
Expected weighted-average period for recognition of unrecognized compensation	2 years
Unrecognized stock-based compensation expense	$ 8,500,000
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total compensation cost	93,000	0	0
Total recognized tax benefit	$ 25,000	0	0
Vesting period	5 years
Contractual life	10 years
Weighted average remaining contractual term for options outstanding	2 years
Total intrinsic value	$ 149,000	855,000	363,000
Unrecognized stock-based compensation expense	$ 124,000	$ 0	$ 0
2018 Equity Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized under the plan (shares)	1,000,000
Number of shares available for grant under the plan (shares)	1,100,000
2018 Equity Compensation Plan | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares counted against the share limit for each stock granted (percent)	300.00%
2018 Equity Compensation Plan | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares counted against the share limit for each stock granted (percent)	100.00%

STOCK-BASED COMPENSATION PLAN_3

STOCK-BASED COMPENSATION PLANS (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restricted Stock
Non-vested Stock Awards Outstanding, Number of Shares
Balance at the beginning of the period (in shares)	371,000
Granted (in shares)	299,000
Stock awards vested (in shares)	(155,000)
Forfeited (in shares)	(65,000)
Balance at the end of the period (in shares)	450,000	371,000
Non-vested Stock Awards Outstanding, Weighted-Average Grant Date Fair Value
Balance at the beginning of the period (USD per share)	$ 33.63
Granted (USD per share)	29.47	$ 37.87	$ 35.84
Stock awards vested (USD per share)	31.13
Forfeited (USD per share)	33.34
Balance at the end of the period (USD per share)	$ 32.47	$ 33.63
Employee Stock Option
Stock Options Outstanding, Number of Shares
Balance at the beginning of the period (shares)	31,000
Granted (shares)	0
Acquired (shares)	133,000
Exercised (shares)	(11,000)
Forfeited (shares)	0
Expired (shares)	0
Balance at the end of the period (shares)	153,000	31,000
Stock Options Outstanding, Weighted-Average Exercise Price
Balance at the beginning of the period (USD per share)	$ 10.82
Granted (USD per share)	0
Acquired (USD per share)	23.99
Exercised (USD per share)	17.29
Forfeited (USD per share)	0
Expired (USD per share)	0
Balance at the end of the period (USD per share)	$ 22	$ 10.82

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	$ 10,769	$ 11,212
Securities available for sale	1,311,555	1,399,647
Marketable equity securities	41,556	56,638
Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	10,769	11,212
Securities available for sale	1,311,555	1,399,647
Marketable equity securities	41,555	56,638
Loans held for sale	169,319	96,233
Derivative assets	80,190	35,654
Derivative liabilities	80,681	33,973
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Securities available for sale	0	0
Marketable equity securities	40,499	56,074
Loans held for sale	0	0
Derivative assets	0	0
Derivative liabilities	227	734
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Securities available for sale	1,267,573	1,399,647
Marketable equity securities	1,056	564
Loans held for sale	140,280	96,233
Derivative assets	77,562	31,727
Derivative liabilities	80,454	33,239
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	10,769	11,212
Securities available for sale	43,982	0
Marketable equity securities	0	0
Loans held for sale	29,039	0
Derivative assets	2,628	3,927
Derivative liabilities	0	0
Recurring | Fair Value
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	10,769	11,212
Marketable equity securities	41,556	56,638
Loans held for sale	140,280	96,233
Derivative assets	80,190	35,654
Capitalized servicing rights	12,299	11,485
Derivative liabilities	80,681	33,973
Recurring | Fair Value | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	110,138	111,207
Recurring | Fair Value | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	748,812	930,884
Recurring | Fair Value | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	147,744	170,321
Recurring | Fair Value | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	147,096	58,925
Recurring | Fair Value | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	116,576	119,956
Recurring | Fair Value | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	41,189	8,354
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Marketable equity securities	40,499	56,074
Loans held for sale	0	0
Derivative assets	0	0
Capitalized servicing rights	0	0
Derivative liabilities	227	734
Recurring | Level 1 | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 1 | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	0	0
Marketable equity securities	1,057	564
Loans held for sale	140,280	96,233
Derivative assets	77,562	31,727
Capitalized servicing rights	0	0
Derivative liabilities	80,454	33,239
Recurring | Level 2 | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	110,138	111,207
Recurring | Level 2 | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	748,812	930,884
Recurring | Level 2 | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	147,744	170,321
Recurring | Level 2 | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	147,096	58,925
Recurring | Level 2 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	73,610	119,956
Recurring | Level 2 | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	41,189	8,354
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading security	10,769	11,212
Marketable equity securities	0	0
Loans held for sale	0	0
Derivative assets	2,628	3,927
Capitalized servicing rights	12,299	11,485
Derivative liabilities	0	0
Recurring | Level 3 | Municipal bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 3 | Agency collateralized mortgage obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 3 | Agency residential mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 3 | Agency commercial mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	0	0
Recurring | Level 3 | Corporate bonds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	42,966	0
Recurring | Level 3 | Other bonds and obligations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details)	3 Months Ended		12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)securitytransfer	Dec. 31, 2018USD ($)transfer	Dec. 31, 2017USD ($)transfer
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Transfers to Level 3			$ 44,000,000	$ 0	$ 0
Number of transfers from Level 2 to Level 3 | transfer			4	0	0
Trading Security
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of securities in the portfolio (security) | security			1
Continuing Operations
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Payments for origination of mortgage loans held-for-sale	$ 67,000,000	$ 55,000,000	$ 2,900,000,000	$ 1,900,000,000
Proceeds from sale and collection of loans held-for-sale	$ 62,000,000	$ 55,000,000	2,800,000,000	2,000,000,000
Continuing Operations | Loans Held for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains (losses) in fair value of loans held for sale included in earnings			97,000	(61,000)
Discontinued Operations | Loans Held for Sale
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gains (losses) in fair value of loans held for sale included in earnings			$ (138,000)	$ 1,300,000

FAIR VALUE MEASUREMENTS - Loans

FAIR VALUE MEASUREMENTS - Loans Held for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Loans Held for Sale
Aggregate Unpaid Principal	$ 154,132	$ 114,259
Level 2
Loans Held for Sale
Aggregate Fair Value	140,280	96,233
Recurring | Level 2
Loans Held for Sale
Aggregate Fair Value	140,280	96,233
Recurring | Level 2 | Loans Held for Sale
Loans Held for Sale
Aggregate Fair Value	140,280	96,233
Aggregate Unpaid Principal	137,107	93,019
Aggregate Fair Value Less Aggregate Unpaid Principal	3,173	3,214
Continuing Operations | Recurring | Level 2 | Loans Held for Sale
Loans Held for Sale
Aggregate Fair Value	7,625	2,184
Aggregate Unpaid Principal	7,485	2,141
Aggregate Fair Value Less Aggregate Unpaid Principal	140	43
Discontinued Operations | Recurring | Level 2 | Loans Held for Sale
Loans Held for Sale
Aggregate Fair Value	132,655	94,049
Aggregate Unpaid Principal	129,622	90,878
Aggregate Fair Value Less Aggregate Unpaid Principal	$ 3,033	$ 3,171

FAIR VALUE MEASUREMENTS - Chang

FAIR VALUE MEASUREMENTS - Changes in Level 3 Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes in Level 3 assets that were measured at fair value on a recurring basis
Transfers to Level 3	$ 44,000,000	$ 0	$ 0
Paydown of trading security	2,407,000	2,837,000	1,678,000
Transfers to loans held for sale	(120,307,000)	0	0
Commitments to Lend
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	3,927,000	5,259,000
Unrealized (loss), net recognized in other non-interest income	0	0
Transfers to loans held for sale	(57,070,000)	(47,346,000)
Additions to servicing rights		0
Balance at the end of the period	2,628,000	3,927,000	5,259,000
Unrealized gains (losses) relating to instruments still held at the end of the period	2,628,000	3,927,000
Forward Contracts
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	0	19,000
Unrealized (loss), net recognized in other non-interest income	0	0
Additions to servicing rights		0
Balance at the end of the period	0	0	19,000
Unrealized gains (losses) relating to instruments still held at the end of the period	0	0
Trading Security
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	11,212,000	12,277,000
Unrealized (loss), net recognized in other non-interest income	258,000	(400,000)
Paydown of trading security	(701,000)	(665,000)
Additions to servicing rights		0
Balance at the end of the period	10,769,000	11,212,000	12,277,000
Unrealized gains (losses) relating to instruments still held at the end of the period	1,379,000	1,122,000
Securities Available for Sale
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	0	0
Unrealized (loss) included in accumulated other comprehensive loss	(162,000)
Transfers to Level 3	43,128,000
Additions to servicing rights		0
Balance at the end of the period	42,966,000	0	0
Unrealized gains (losses) relating to instruments still held at the end of the period	(162,000)	0
Capitalized servicing rights
Changes in Level 3 assets that were measured at fair value on a recurring basis
Balance at the beginning of the period	11,485,000	3,834,000
Unrealized (loss), net recognized in other non-interest income	0	0
Additions to servicing rights	11,136,000	7,622,000
Balance at the end of the period	12,299,000	11,485,000	$ 3,834,000
Unrealized gains (losses) relating to instruments still held at the end of the period	0	0
Discontinued Operations | Commitments to Lend
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in discontinued operations	55,771,000	46,014,000
Discontinued Operations | Forward Contracts
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized gain/(loss), net recognized in discontinued operations		(19,000)
Discontinued Operations | Capitalized servicing rights
Changes in Level 3 assets that were measured at fair value on a recurring basis
Unrealized (loss), net recognized in other non-interest income	$ (10,322,000)	$ 29,000

FAIR VALUE MEASUREMENTS - Signi

FAIR VALUE MEASUREMENTS - Significant Unobservable Inputs for Recurring Assets (Details) $ / contract in Thousands, $ in Thousands	Dec. 31, 2019USD ($)$ / contract	Dec. 31, 2018USD ($)$ / contract
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities available for sale	$ 1,311,555	$ 1,399,647
Derivative Asset	80,190	35,654
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities available for sale	43,982	0
Level 3 | Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Trading Security	10,769	11,212
Capitalized Servicing Rights	12,299	11,485
Total	$ 68,662	$ 26,624
Level 3 | Recurring | Discounted Cash Flow | Discount Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Trading Security Significant unobservable input value	0.0221	0.0307
Level 3 | Recurring | Securities Available for Sale
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities available for sale	$ 42,966
Level 3 | Recurring | Commitments to Lend
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative Asset	$ 2,628	$ 3,927
Level 3 | Recurring | Commitments to Lend | Historical Trend | Closing Ratio
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Commitments to Lend, significant unobservable input value	0.7781	0.8236
Level 3 | Recurring | Commitments to Lend | Pricing Model | Origination Costs, per loan
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Commitments to Lend, significant unobservable input value | $ / contract	3,137
Level 3 | Recurring | Capitalized Servicing Rights
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized Servicing Rights	$ 12,299	$ 11,485
Level 3 | Recurring | Capitalized Servicing Rights | Discounted Cash Flow | Discount Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized Servicing Rights, significant unobservable input value	0.1000	0.1000
Level 3 | Recurring | Capitalized Servicing Rights | Discounted Cash Flow | Constant prepayment rate (CPR)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized Servicing Rights, significant unobservable input value	0.1150	0.0930
Level 3 | Recurring | Capitalized Servicing Rights | Pricing Model | Origination Costs, per loan
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Commitments to Lend, significant unobservable input value | $ / contract		3,063
Minimum | Level 3 | Recurring | Securities Available for Sale | Indication from Market Maker | Measurement Input, Price Indication
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities Available for Sale, significant unobservable input value	0.9700
Maximum | Level 3 | Recurring | Securities Available for Sale | Indication from Market Maker | Measurement Input, Price Indication
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Securities Available for Sale, significant unobservable input value	1

FAIR VALUE MEASUREMENTS - Non-r

FAIR VALUE MEASUREMENTS - Non-recurring Fair Value Measurements (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	$ 12,300	$ 11,500
Non-recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	8,831	4,892
Capitalized servicing rights	14,152	11,891
Total Assets	$ 22,983	$ 16,783

FAIR VALUE MEASUREMENTS - Sig_2

FAIR VALUE MEASUREMENTS - Significant Unobservable Inputs for Non-recurring Assets (Details) $ in Thousands	Dec. 31, 2019USD ($)$ / contract	Dec. 31, 2018USD ($)$ / contract
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	$ 12,300	$ 11,500
Non-recurring | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	8,831	4,892
Capitalized servicing rights	14,152	11,891
Total Assets	22,983	16,783
Non-recurring | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	$ 8,831	$ 4,892
Non-recurring | Minimum | Loss severity | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	0.0012	0
Non-recurring | Minimum | Appraised value | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans | $ / contract	8,200	300
Non-recurring | Maximum | Loss severity | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	0.1572	0.5116
Non-recurring | Maximum | Appraised value | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans | $ / contract	1,548,000	877,000
Non-recurring | Weighted Average | Loss severity | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans	0.0450	0.0675
Non-recurring | Weighted Average | Appraised value | Fair value of collateral | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Impaired loans | $ / contract	736,000	363,000
Non-recurring | Capitalized servicing rights | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	$ 14,152	$ 11,891
Non-recurring | Capitalized servicing rights | Minimum | CPR | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	0.0944	0.0774
Non-recurring | Capitalized servicing rights | Minimum | Discount rate | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	0.1000	0.1000
Non-recurring | Capitalized servicing rights | Maximum | CPR | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	0.1412	0.1129
Non-recurring | Capitalized servicing rights | Maximum | Discount rate | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	0.1350	0.1413
Non-recurring | Capitalized servicing rights | Weighted Average | CPR | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	0.1225	0.0974
Non-recurring | Capitalized servicing rights | Weighted Average | Discount rate | Discounted Cash Flow | Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Capitalized servicing rights	0.1178	0.1199

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Estimated Fair Values (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial Assets
Trading security	$ 10,769	$ 11,212
Marketable equity securities	41,556	56,638
Securities available for sale	1,311,555	1,399,647
Securities held to maturity	373,277	371,224
FHLB stock and restricted equity securities	48,019	77,344
Accrued interest receivable	36,462	36,879
Level 1
Financial Assets
Cash and cash equivalents	579,829	183,189
Trading security	0	0
Marketable equity securities	40,499	56,074
Securities available for sale	0	0
Securities held to maturity	0	0
Net loans	0	0
Loans held for sale	0	0
Accrued interest receivable	0	0
Derivative assets	0	0
Financial Liabilities
Total deposits	0	0
Short-term debt	0	0
Long-term FHLB advances	0	0
Subordinated notes	0	0
Derivative liabilities	227	734
Level 2
Financial Assets
Cash and cash equivalents	0	0
Trading security	0	0
Marketable equity securities	1,056	564
Securities available for sale	1,267,573	1,399,647
Securities held to maturity	355,513	353,182
Net loans	0	0
Loans held for sale	140,280	96,233
Accrued interest receivable	36,462	36,879
Derivative assets	77,562	31,727
Financial Liabilities
Total deposits	10,338,993	8,970,321
Short-term debt	125,081	1,118,820
Long-term FHLB advances	606,381	308,336
Subordinated notes	101,055	97,376
Derivative liabilities	80,454	33,239
Level 3
Financial Assets
Cash and cash equivalents	0	0
Trading security	10,769	11,212
Marketable equity securities	0	0
Securities available for sale	43,982	0
Securities held to maturity	17,764	18,042
Net loans	9,653,550	9,026,442
Loans held for sale	29,039	0
Accrued interest receivable	0	0
Derivative assets	2,628	3,927
Financial Liabilities
Total deposits	0	0
Short-term debt	0	0
Long-term FHLB advances	0	0
Subordinated notes	0	0
Derivative liabilities	0	0
Carrying Amount
Financial Assets
Cash and cash equivalents	579,829	183,189
Trading security	10,769	11,212
Marketable equity securities	41,556	56,638
Securities available for sale	1,311,555	1,399,647
Securities held to maturity	357,979	373,763
FHLB stock and restricted equity securities	48,019	77,344
Net loans	9,438,853	8,981,784
Loans held for sale	169,319	96,233
Accrued interest receivable	36,462	36,879
Derivative assets	80,190	35,654
Financial Liabilities
Total deposits	10,335,977	8,982,381
Short-term debt	125,000	1,118,832
Long-term FHLB advances	605,501	309,466
Subordinated notes	97,049	89,518
Derivative liabilities	80,681	33,973
Fair Value
Financial Assets
Cash and cash equivalents	579,829	183,189
Trading security	10,769	11,212
Marketable equity securities	41,555	56,638
Securities available for sale	1,311,555	1,399,647
Securities held to maturity	373,277	371,224
Net loans	9,653,550	9,026,442
Loans held for sale	169,319	96,233
Accrued interest receivable	36,462	36,879
Derivative assets	80,190	35,654
Financial Liabilities
Total deposits	10,338,993	8,970,321
Short-term debt	125,081	1,118,820
Long-term FHLB advances	606,381	308,336
Subordinated notes	101,055	97,376
Derivative liabilities	$ 80,681	$ 33,973

CONDENSED FINANCIAL STATEMENT_3

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Condensed Balance Sheets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Condensed balance sheets
Proceeds from intercompany subordinated note converted to equity	$ 35,000
Assets
Cash due from Berkshire Bank	105,447	$ 100,972
Marketable equity securities, at fair value	1,311,555	1,399,647
Other assets	261,602	142,538
Total assets	13,215,970	12,212,231
Liabilities and Shareholders’ Equity
Subordinated notes	97,049	89,518
Shareholders’ equity	1,758,564	1,552,918	$ 1,496,264	$ 1,093,298
Total liabilities and shareholders’ equity	13,215,970	12,212,231
Reportable legal entity | Berkshire Hills Bancorp
Condensed balance sheets
Proceeds from intercompany subordinated note converted to equity	0	35,000	$ 0
Assets
Cash due from Berkshire Bank	74,153	69,320
Investment in subsidiaries	1,777,717	1,571,018
Marketable equity securities, at fair value	4,840	3,914
Other assets	438	398
Total assets	1,857,148	1,644,650
Liabilities and Shareholders’ Equity
Subordinated notes	97,049	89,518
Accrued expenses	1,535	2,214
Shareholders’ equity	1,758,564	1,552,918
Total liabilities and shareholders’ equity	$ 1,857,148	$ 1,644,650

CONDENSED FINANCIAL STATEMENT_4

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Condensed Statements of Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income:
Total net revenue	$ 114,695	$ 118,277	$ 109,107	$ 107,181	$ 108,541	$ 108,419	$ 109,915	$ 103,649	$ 449,260	$ 430,524	$ 365,207
Interest expense	34,108	36,854	37,643	35,650	33,929	29,184	25,192	21,389	144,255	109,694	64,113
Income tax benefit	6,421	4,007	5,118	6,917	4,384	9,095	8,145	7,337	22,463	28,961	42,088
Net income	$ 25,751	$ 22,616	$ 25,448	$ 23,635	$ 14,259	$ 32,227	$ 34,031	$ 25,248	97,450	105,765	55,247
Preferred stock dividend									960	918	219
Income available to common shareholders									96,490	104,847	55,028
Comprehensive income									122,913	93,491	49,642
Reportable legal entity | Berkshire Hills Bancorp
Income:
Dividends from subsidiaries									104,700	48,500	39,000
Other									1,258	506	5,864
Total net revenue									105,958	49,006	44,864
Interest expense									5,335	5,335	5,338
Non-interest expenses									4,129	3,034	6,042
Total expense									9,464	8,369	11,380
Income before income taxes and equity in undistributed income of subsidiaries									96,494	40,637	33,484
Income tax benefit									(2,054)	(1,068)	(1,783)
Income before equity in undistributed income of subsidiaries									98,548	41,705	35,267
Equity in undistributed results of operations of subsidiaries									(1,098)	64,060	19,980
Net income									97,450	105,765	55,247
Preferred stock dividend									960	918	219
Income available to common shareholders									96,490	104,847	55,028
Comprehensive income									$ 122,912	$ 88,133	$ 49,643

CONDENSED FINANCIAL STATEMENT_5

CONDENSED FINANCIAL STATEMENTS OF PARENT COMPANY - Condensed Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Condensed statements of cash flows
Net income	$ 25,751	$ 22,616	$ 25,448	$ 23,635	$ 14,259	$ 32,227	$ 34,031	$ 25,248	$ 97,450	$ 105,765	$ 55,247
Adjustments to reconcile net income to net cash (used) provided by operating activities:
Other, net									(23,232)	30,601	13,842
Net cash provided by operating activities									111,525	222,254	78,091
Cash flows from investing activities:
Other, net									(4,387)	(4,724)	(5,102)
Net cash provided (used) by investing activities									1,202,582	(861,517)	(282,903)
Cash flows from financing activities:
Proceed from repayment of long term debt									35,000
Net proceeds from common stock									0	0	152,985
Payment to repurchase common stock									(52,746)	0	0
Common and preferred stock cash dividends paid									(45,107)	(40,884)	(33,241)
Net cash (used) provided by financing activities									(917,467)	573,689	340,500
Net change in cash and cash equivalents									396,640	(65,574)	135,688
Cash and cash equivalents at beginning of year				183,189				248,763	183,189	248,763	113,075
Cash and cash equivalents at end of year	579,829				183,189				579,829	183,189	248,763
Reportable legal entity | Berkshire Hills Bancorp
Condensed statements of cash flows
Net income									97,450	105,765	55,247
Adjustments to reconcile net income to net cash (used) provided by operating activities:
Equity in undistributed results of operations of subsidiaries									1,098	(64,060)	(19,980)
Other, net									(4,457)	20,916	(7,964)
Net cash provided by operating activities									94,091	62,621	27,303
Cash flows from investing activities:
Advances to subsidiaries									0	(85,000)	(100,000)
Purchase of securities									0	(128)	(1,057)
Sale of securities									6,989	13,550	2,101
Other, net									987	0	1,508
Net cash provided (used) by investing activities									7,976	(71,578)	(97,448)
Cash flows from financing activities:
Proceed from issuance of short term debt									431	178	0
Proceed from repayment of long term debt									0	35,000	0
Repayment of short term debt									0	0	(9,822)
Net proceeds from common stock									0	325	153,313
Payment to repurchase common stock									(52,746)	0	0
Common and preferred stock cash dividends paid									(44,147)	(39,966)	(33,022)
Preferred stock cash dividends paid									(960)	(918)	(219)
Other, net									188	278	257
Net cash (used) provided by financing activities									(97,234)	(5,103)	110,507
Net change in cash and cash equivalents									4,833	(14,060)	40,362
Cash and cash equivalents at beginning of year				$ 69,320				$ 83,380	69,320	83,380	43,018
Cash and cash equivalents at end of year	$ 74,153				$ 69,320				$ 74,153	$ 69,320	$ 83,380

QUARTERLY DATA (UNAUDITED) (Det

QUARTERLY DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Interest and dividend income	$ 125,441	$ 133,725	$ 129,238	$ 121,109	$ 126,695	$ 117,569	$ 115,484	$ 106,146	$ 509,513	$ 465,894	$ 355,076
Interest expense	34,108	36,854	37,643	35,650	33,929	29,184	25,192	21,389	144,255	109,694	64,113
Net interest income	91,333	96,871	91,595	85,459	92,766	88,385	90,292	84,757	365,258	356,200	290,963
Non-interest income	23,362	21,406	17,512	21,722	15,775	20,034	19,623	18,892	84,002	74,324	74,244
Total net revenue	114,695	118,277	109,107	107,181	108,541	108,419	109,915	103,649	449,260	430,524	365,207
Provision for loan losses	5,351	22,600	3,467	4,001	6,716	6,628	6,532	5,575	35,419	25,451	21,025
Non-interest expense	70,287	71,011	76,568	71,991	80,373	59,627	61,527	65,366	289,857	266,893	252,978
Income from continuing operations before income taxes	39,057	24,666	29,072	31,189	21,452	42,164	41,856	32,708	123,984	138,180	91,204
Income tax expense from continuing operations	6,421	4,007	5,118	6,917	4,384	9,095	8,145	7,337	22,463	28,961	42,088
Net income from continuing operations	32,636	20,659	23,954	24,272	17,068	33,069	33,711	25,371	101,521	109,219	49,116
(Loss)/income from discontinued operations, net of tax	(6,885)	1,957	1,494	(637)	(2,809)	(842)	320	(123)	(4,071)	(3,454)	6,131
Net income	$ 25,751	$ 22,616	$ 25,448	$ 23,635	$ 14,259	$ 32,227	$ 34,031	$ 25,248	$ 97,450	$ 105,765	$ 55,247
Basic earnings/(loss) per share:
Continuing operations (USD per share)	$ 0.65	$ 0.40	$ 0.49	$ 0.52	$ 0.37	$ 0.72	$ 0.73	$ 0.55	$ 2.06	$ 2.38	$ 1.24
Discontinued operations (USD per share)	(0.14)	0.04	0.03	(0.01)	(0.06)	(0.02)	0.01	0	(0.08)	(0.08)	0.16
Basic earnings/(loss) per common share (USD per share)	0.51	0.44	0.52	0.51	0.31	0.70	0.74	0.55	1.98	2.30	1.40
Diluted earnings/(loss) per share:
Continuing operations (USD per share)	0.65	0.40	0.49	0.52	0.37	0.72	0.73	0.55	2.05	2.36	1.24
Discontinued operations (USD per share)	(0.14)	0.04	0.03	(0.01)	(0.06)	(0.02)	0.01	0	(0.08)	(0.07)	0.15
Diluted earnings/(loss) per share (USD per share)	$ 0.51	$ 0.44	$ 0.52	$ 0.51	$ 0.31	$ 0.70	$ 0.74	$ 0.55	$ 1.97	$ 2.29	$ 1.39
Weighted average common shares outstanding:
Basic (shares)	50,494	51,422	48,961	46,113	46,061	46,030	46,032	45,966	49,263	46,024	39,456
Diluted (shares)	50,702	51,545	49,114	46,261	46,240	46,263	46,215	46,200	49,421	46,231	39,695

NET INTEREST INCOME AFTER PRO_3

NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Banking and Thrift, Interest [Abstract]
Net interest income	$ 91,333	$ 96,871	$ 91,595	$ 85,459	$ 92,766	$ 88,385	$ 90,292	$ 84,757	$ 365,258	$ 356,200	$ 290,963
Provision for loan losses	5,351	22,600	3,467	4,001	6,716	6,628	6,532	5,575	35,419	25,451	21,025
Net interest income after provision for loan losses									329,839	330,749	269,938
Total non-interest income	23,362	21,406	17,512	21,722	15,775	20,034	19,623	18,892	84,002	74,324	74,244
Total non-interest expense	70,287	71,011	76,568	71,991	80,373	59,627	61,527	65,366	289,857	266,893	252,978
Income from continuing operations before income taxes	39,057	24,666	29,072	31,189	21,452	42,164	41,856	32,708	123,984	138,180	91,204
Income tax expense from continuing operations	6,421	4,007	5,118	6,917	4,384	9,095	8,145	7,337	22,463	28,961	42,088
Net income from continuing operations									101,521	109,219	49,116
(Loss) income from discontinued operations before income taxes									(5,539)	(4,767)	8,545
Income tax (benefit)/expense from discontinued operations									(1,468)	(1,313)	2,414
Net (loss) income from discontinued operations	(6,885)	1,957	1,494	(637)	(2,809)	(842)	320	(123)	(4,071)	(3,454)	6,131
Net income	$ 25,751	$ 22,616	$ 25,448	$ 23,635	$ 14,259	$ 32,227	$ 34,031	$ 25,248	$ 97,450	$ 105,765	$ 55,247

REVENUE (Details)

REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Non-interest income (in-scope of Topic 606)									$ 49,698	$ 48,653	$ 44,954
Non-interest income (out-of-scope of Topic 606)									34,304	25,671	29,290
Total non-interest income	$ 23,362	$ 21,406	$ 17,512	$ 21,722	$ 15,775	$ 20,034	$ 19,623	$ 18,892	84,002	74,324	74,244
Service charges on deposit accounts
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Non-interest income (in-scope of Topic 606)									23,122	21,046	17,591
Insurance commissions and fees
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Non-interest income (in-scope of Topic 606)									10,957	10,983	10,589
Total non-interest income									10,957	10,983	10,589
Wealth management fees
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Non-interest income (in-scope of Topic 606)									9,353	9,447	9,395
Total non-interest income									9,353	9,447	9,395
Interchange income
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Non-interest income (in-scope of Topic 606)									$ 6,266	$ 7,177	$ 7,379

Uncategorized Items - bhlb-2019

Label	Element	Value
Accounting Standards Update 2018-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 0
Accounting Standards Update 2018-02 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	896,000
Accounting Standards Update 2018-02 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(896,000)
Accounting Standards Update 2016-01 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0
Accounting Standards Update 2016-01 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(6,253,000)
Accounting Standards Update 2016-01 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 6,253,000