0001504008-24-000006 | 10-K | XBRL Viewer

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Leases Schedule of Direct or Sales Type Finance Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Direct or Sales Type Finance Leases [Abstract]
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received	$ 644,614	$ 684,847
Direct Financing Lease, Unguaranteed Residual Asset	3,938	4,024
Sales-type or direct financing lease, gross investment	648,552	688,871
Direct Financing Lease, Deferred Selling Profit	(48,403)	(57,622)
Sales-type and Direct Financing Leases, Lease Receivable, Undiscounted Excess Amount	1,556	2,384
Sales-type and Direct Financing Leases, Lease Receivable	$ 601,705	$ 633,633

Derivatives and Hedging Activities (Interest Rate Swaps Subject to Master Netting Agreements) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross Amounts Recognized, Derivative assets	$ 88,956	$ 86,544
Gross Amounts Recognized, Derivative liabilities	(17,750)	(3,912)
Gross Amounts Recognized, Derivative assets and liabilities	(71,206)	(82,632)
Gross Amounts Offset in Balance Sheet, Derivative assets	0	0
Gross Amounts Offset in Balance Sheet, Derivative liabilities	0	0
Gross Amounts Offset in Balance Sheet, Derivative assets and liabilities	0	0
Net Amounts Presented in Balance Sheet, Derivative assets	88,956	86,544
Net Amounts Presented in Balance Sheet, Derivative liabilities	(17,750)	(3,912)
Derivative Asset (Liability), Fair Value, Amount Not Offset Against Collateral	71,206	82,632
Gross Amounts Not Offset in Balance Sheet
Derivative Instruments, Derivative assets	(15,154)	(3,912)
Derivative Instruments, Derivative liabilities	15,154	3,912
Derivative Instruments, Derivative assets and liabilities	0	0
Collateral Pledged, Derivative assets	(73,730)	(79,447)
Collateral Pledged, Derivative liabilities	2,596	0
Collateral Pledged, Derivative assets and liabilities	(71,134)	(79,447)
Net Amount, Derivative assets	72	3,185
Net Amount, Derivative liabilities	0	0
Net Amount, Derivative assets and liabilities	$ 72	$ 3,185

Investment Securities (Schedule of the Aggregate Fair Value and Amount by which Amortized Cost Exceeds Fair Value for Investment Securities that are in Unrealized Loss Positions) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 364,700	$ 4,998,677
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	2,229	215,467
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	7,986,044	4,334,293
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	537,609	461,594
Debt Securities, Available-for-sale, Unrealized Loss Position	8,350,744	9,332,970
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	539,838	677,061
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	9,941	29,198
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	27	495
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	99,769	86,744
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	9,771	12,683
Debt Securities, Available-for-sale, Unrealized Loss Position	109,710	115,942
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	9,798	13,178
U.S. Government agency and sponsored enterprise residential MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	82,382	1,243,286
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	430	26,789
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	1,646,081	672,322
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	39,831	28,070
Debt Securities, Available-for-sale, Unrealized Loss Position	1,728,463	1,915,608
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	40,261	54,859
U.S. Government agency and sponsored enterprise commercial MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	3,332	236,102
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	6	5,736
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	481,651	288,992
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	63,799	69,687
Debt Securities, Available-for-sale, Unrealized Loss Position	484,983	525,094
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	63,805	75,423
Private label residential MBS and CMOs
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	1,103,578
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	93,480
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	2,255,461	1,413,642
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	300,769	240,500
Debt Securities, Available-for-sale, Unrealized Loss Position	2,255,461	2,517,220
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	300,769	333,980
Private label commercial MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	51,434	1,191,969
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	323	39,729
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	2,054,378	1,223,223
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	84,445	81,261
Debt Securities, Available-for-sale, Unrealized Loss Position	2,105,812	2,415,192
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	84,768	120,990
Single family real estate-backed securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	391,421
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	22,293
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	366,255	79,020
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	17,729	9,460
Debt Securities, Available-for-sale, Unrealized Loss Position	366,255	470,441
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	17,729	31,753
Collateralized loan obligations
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	184,652	596,803
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	348	14,020
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	880,609	494,945
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	10,362	16,506
Debt Securities, Available-for-sale, Unrealized Loss Position	1,065,261	1,091,748
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	10,710	30,526
Non-mortgage asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	95,976
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	0	6,218
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	79,697	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	3,471	0
Debt Securities, Available-for-sale, Unrealized Loss Position	79,697	95,976
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	3,471	6,218
State and municipal obligations
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	24,765	67,444
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	1,049	6,154
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	32,380	1,114
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	4,224	61
Debt Securities, Available-for-sale, Unrealized Loss Position	57,145	68,558
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	5,273	6,215
SBA securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	8,194	42,900
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	46	553
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	89,763	74,291
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	3,208	3,366
Debt Securities, Available-for-sale, Unrealized Loss Position	97,957	117,191
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 3,254	$ 3,919

Earnings Per Common Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Earnings Per Common Share

Note 2 Earnings Per Common Share

The computation of basic and diluted earnings per common share is presented below for the periods indicated (in thousands, except share and per share data):


	Years Ended December 31,
c		2023		2022		2021
Basic earnings per common share:
Numerator:
Net income		$	178,671	$	284,971	$	414,984
Distributed and undistributed earnings allocated to participating securities		(3,565)		(5,075)		(5,991)
Income allocated to common stockholders for basic earnings per common share		$	175,106	$	279,896	$	408,993
Denominator:
Weighted average common shares outstanding		74,493,898		80,032,356		91,612,243
Less average unvested stock awards		(1,168,004)		(1,224,568)		(1,212,055)
Weighted average shares for basic earnings per common share		73,325,894		78,807,788		90,400,188
Basic earnings per common share		$	2.39	$	3.55	$	4.52
Diluted earnings per common share:
Numerator:
Income allocated to common stockholders for basic earnings per common share		$	175,106	$	279,896	$	408,993
Adjustment for earnings reallocated from participating securities		(275)		(626)		(585)
Income used in calculating diluted earnings per common share		$	174,831	$	279,270	$	408,408
Denominator:
Weighted average shares for basic earnings per common share		73,325,894		78,807,788		90,400,188
Dilutive effect of certain share-based awards		197,441		94		134
Weighted average shares for diluted earnings per common share		73,523,335		78,807,882		90,400,322
Diluted earnings per common share		$	2.38	$	3.54	$	4.52

Potentially dilutive unvested shares totaling 1,738,534, 2,034,960 and 1,804,973 were outstanding at December 31, 2023, 2022 and 2021, respectively, but excluded from the calculation of diluted earnings per common share because their inclusion would have been anti-dilutive.

Earnings Per Common Share Earnings per Common Share (Narrative) (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Potentially dilutive securities outstanding (in Shares)	1,738,534	2,034,960	1,804,973

Stockholders' Equity (Changes in Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Unrealized gains (losses) on investment securities available for sale:
Net unrealized holding gain (loss) arising during the period, Before Tax	$ (141,227)	$ 674,115	$ 72,789
Amounts reclassified to gain on investment securities available for sale, net, Before Tax	1,815	3,927	9,010
Net change in unrealized gains on securities available for sale, Before Tax	139,412	(678,042)	(81,799)
Net unrealized holding gain (loss) arising during the period, Tax Effect	36,719	(175,251)	(18,561)
Amounts reclassified to gain on investment securities available for sale, net, Tax Effect	472	1,021	2,298
Net change in unrealized gains on securities available for sale, Tax Effect	(36,247)	176,272	20,859
Net unrealized holding gain (loss) arising during the period, Net of Tax	104,508	(498,864)	(54,228)
Amounts reclassified to gain on investment securities available for sale, net, Net of Tax	(1,343)	(2,906)	(6,712)
Net change in unrealized gains (losses) on securities available for sale	103,165	(501,770)	(60,940)
Unrealized losses on derivative instruments:
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	35,089	107,764	29,808
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, before Tax	(30,650)	107,674	126,380
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax	(9,123)	(27,893)	(7,601)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax	(7,969)	27,869	32,228
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax	25,966	79,871	22,207
Reclassification adjustment for net (gains) losses realized in income	48,647	66	(38,545)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(22,681)	79,805	94,152
Other comprehensive income (loss), Before Tax	108,762	(570,368)	44,581
Other comprehensive income (loss), Tax Effect	(28,278)	148,403	(11,369)
Other comprehensive income (loss)	80,484	(421,965)	33,212
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net unrealized holding gain (loss) arising during the period, Before Tax	141,227	(674,115)	(72,789)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	1,815	3,927	9,010
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, before Tax	139,412	(678,042)	(81,799)
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	36,719	(175,251)	(18,561)
Amounts reclassified to gain on investment securities available for sale, net, Tax Effect	472	1,021	2,298
Other Comprehensive Income (Loss), Securities, Available-for-sale, Tax	36,247	(176,272)	(20,859)
Net unrealized holding gain (loss) arising during the period	104,508	(498,864)	(54,228)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	1,343	2,906	6,712
Other Comprehensive Income (Loss), Securities, Available-for-sale, Adjustment, after Tax	103,165	(501,770)	(60,940)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification and Tax	35,089	107,764	29,808
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, Tax	9,123	27,893	7,601
Net unrealized holding gains arising during the period	25,966	79,871	22,207
Reclassification adjustment for net (gains) losses realized in income	48,647	66	(38,545)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, before Tax	(30,650)	107,674	126,380
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax	(7,969)	27,869	32,228
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(22,681)	79,805	94,152
Other Comprehensive Income (Loss), before Tax	108,762	(570,368)	44,581
Other Comprehensive Income (Loss), Tax	28,278	(148,403)	11,369
Other Comprehensive Income (Loss), Net of Tax	80,484	(421,965)	33,212
Interest expense on deposits
Unrealized losses on derivative instruments:
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	23,569	4,357
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	6,128	1,133
Reclassification adjustment for net (gains) losses realized in income	17,441	3,224
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	23,569	4,357
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	6,128	1,133
Reclassification adjustment for net (gains) losses realized in income	17,441	3,224
Interest expense on borrowings
Unrealized losses on derivative instruments:
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	44,790	(4,224)	(51,739)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	11,645	(1,098)	(13,194)
Reclassification adjustment for net (gains) losses realized in income	33,145	(3,126)	(38,545)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	44,790	(4,224)	(51,739)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	11,645	(1,098)	(13,194)
Reclassification adjustment for net (gains) losses realized in income	33,145	(3,126)	(38,545)
Interest income on loans
Unrealized losses on derivative instruments:
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(2,620)	(43)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	(681)	(11)
Reclassification adjustment for net (gains) losses realized in income	(1,939)	(32)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax	(2,620)	(43)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	(681)	(11)
Reclassification adjustment for net (gains) losses realized in income	(1,939)	(32)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Unrealized losses on derivative instruments:
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax			(44,833)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax			(11,433)
Reclassification adjustment for net (gains) losses realized in income			(33,400)
Other comprehensive income (loss)	(22,681)	79,805	94,152
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, before Tax			(44,833)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax			(11,433)
Reclassification adjustment for net (gains) losses realized in income			(33,400)
Other Comprehensive Income (Loss), Net of Tax	$ (22,681)	$ 79,805	$ 94,152

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Excess of tax basis over carrying value of loans	$ 5,246	$ 6,243
Allowance for credit losses	55,188	38,211
Net unrealized loss on investment securities available for sale and cash flow hedges	125,580	153,858
Capitalized costs	10,805	18,380
Lease liability	18,592	20,655
Deferred compensation	11,431	9,873
Accrued expenses	19,301	11,464
Other	29,746	34,796
Gross deferred tax assets	275,889	293,480
Deferred tax liabilities:
Lease financing, due to differences in depreciation	96,225	131,018
ROU asset	31,886	31,253
Other	5,480	7,005
Gross deferred tax liabilities	133,591	169,276
Net deferred tax asset	$ 142,298	$ 124,204

Investment Securities (Schedule of Maturities of Investment Securities Available for Sale) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Due in one year or less, Amortized Cost	$ 1,005,364
Due after one year through five years, Amortized Cost	5,121,397
Due after five years through ten years, Amortized Cost	1,940,887
Due after ten years, Amortized Cost	1,301,780
Amortized Cost	9,369,428	$ 10,328,650
Due in one year or less, Fair Value	967,514
Due after one year through five years, Fair Value	4,948,460
Due after five years through ten years, Fair Value	1,765,738
Due after ten years, Fair Value	1,152,920
Fair Value	$ 8,834,632	$ 9,654,443

Federal Home Loan Bank Advances and Other Borrowings (Narrative) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Debt Instrument [Line Items]
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	$ 4,600,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	$ 14,600,000
Senior Notes \| Senior Notes 4.875% Maturing on November 17, 2025
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	5.12%
Subordinated Debt \| Subordinated Debt 5.125% Maturing on June 11, 2030
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Effective Percentage	5.39%
Federal Reserve Bank Advances
Debt Instrument [Line Items]
Debt Instrument, Unused Borrowing Capacity, Amount	$ 7,400,000

Derivatives and Hedging Activities Derivative and Hedging Activities - Amount of loss reclassified from AOCI into Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 65,739	$ 90	$ (51,739)
Interest expense on borrowings
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Borrowings	Borrowings	Borrowings
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 44,790	$ (4,224)	$ (51,739)
Interest expense on deposits
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Deposits	Deposits	Deposits
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ 23,569	$ 4,357	$ 0
Interest income on loans
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration]	Loans	Loans	Loans
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	$ (2,620)	$ (43)	$ 0

Leases Schedule of Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Lease Costs [Abstract]
Operating Lease, Cost	$ 16,761	$ 18,364	$ 19,646
Operating Lease, Impairment Loss	76	134	183
Lease, Cost	16,837	18,498	19,829
Finance Lease, Right-of-Use Asset, Amortization	2,228	2,350	2,903
Finance Lease, Interest Expense	778	823	866
Total finance lease cost	3,006	3,173	3,769
Variable Lease, Cost	$ 3,440	$ 3,589	$ 4,147

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 15 Commitments and Contingencies

The Company issues off-balance sheet financial instruments to meet the financing needs of its customers. These financial instruments include commitments to fund loans, unfunded commitments under existing lines of credit, and commercial and standby letters of credit. These commitments expose the Company to varying degrees of credit and market risk which are essentially the same as those involved in extending loans to customers, and are subject to the same credit policies used in underwriting loans. Collateral may be obtained based on the Company’s credit evaluation of the counterparty. The Company’s maximum exposure to credit loss is represented by the contractual amount of these commitments.

Commitments to fund loans

These are agreements to lend funds to customers as long as there is no violation of any condition established in the contract. Commitments to fund loans generally have fixed expiration dates or other termination clauses and may require payment of a fee. Many of these commitments are expected to expire without being funded and, therefore, the total commitment amounts do not necessarily represent future liquidity requirements.

Unfunded commitments under lines of credit

Unfunded commitments under lines of credit include commercial and commercial real estate lines of credit to existing customers, for many of which additional extensions of credit are subject to borrowing base requirements. Some of these commitments may mature without being fully funded, so may not necessarily represent future liquidity requirements.

Commercial and standby letters of credit

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 trade transactions or guarantee arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loan facilities to customers.

Total lending related commitments outstanding at December 31, 2023 were as follows (in thousands):


Commitments to fund loans	$	257,398

Unfunded commitments under lines of credit	4,659,184
Commercial and standby letters of credit	172,237
	$	5,088,819

Legal Proceedings

The Company is involved in various legal actions arising in the normal course of business. In the opinion of management, based upon advice of legal counsel, the likelihood is remote that the adverse impact of these proceedings, either individually or in the aggregate, would be material to the Company’s consolidated financial position, results of operations or cash flows.

Leases Schedule of Operating and Finance Lease Information (Details)	Dec. 31, 2023	Dec. 31, 2022
Operating and Finance Lease Information [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	5 years 10 months 24 days	6 years 7 months 6 days
Finance Lease, Weighted Average Remaining Lease Term	10 years	11 years
Operating Lease, Weighted Average Discount Rate, Percent	3.20%	3.10%
Finance Lease, Weighted Average Discount Rate, Percent	2.90%	2.90%

Derivatives and Hedging Activities (Schedule of Derivatives Designated as Hedging Instruments) (Details) - Designated as Hedging Instrument - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Notional Amount	$ 3,640,000	$ 2,395,000
Asset	10,241	16,614
Liability	(1,048)	(1,717)
Cash Flow Hedging \| Interest Rate Swap
Derivative [Line Items]
Notional Amount	3,215,000	1,970,000
Asset	0	941
Liability	(1,048)	(1,514)
Cash Flow Hedging \| interest rate caps purchased, indexed to fed funds effective rate
Derivative [Line Items]
Notional Amount	200,000	200,000
Asset	10,157	15,673
Liability	0	0
Cash Flow Hedging \| Interest rate collar
Derivative [Line Items]
Notional Amount	125,000	125,000
Asset	84	0
Liability	0	(203)
Fair Value Hedging \| Pay-fixed interest rate swaps
Derivative [Line Items]
Notional Amount	100,000	100,000
Asset	0	0
Liability	$ 0	$ 0

Loans and Allowance for Credit Losses (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Deferred Income	$ 45,000,000	$ 61,000,000
Payments to Acquire Loans Held-for-investment	493,291,000	2,283,134,000	$ 4,843,231,000
Allowance for credit losses	(202,689,000)	(147,946,000)	(126,457,000)	$ (257,323,000)
Financing Receivable, before Allowance for Credit Loss and Fee	24,633,684,000	24,885,988,000
Allowance for credit losses	202,689,000	147,946,000	126,457,000	$ 257,323,000
Financing Receivable Investment Past Due [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	278,000,000	494,000,000
Pledged Financial Instruments, Not Separately Reported, Loans Receivable, For Federal Home Loan Bank Debt	$ 16,500,000,000	$ 12,400,000,000
Allowance for credit losses to total loans (in percent)	0.82%	0.59%
Interest Receivable	$ 138,000,000	$ 129,000,000
Financing receivable, allowance for credit loss, period increase	54,700,000
Small business finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, Nonaccrual	41,800,000	40,300,000
Financing Receivable Investment Past Due [Line Items]
Financing Receivable, 90 Days or More Past Due, Still Accruing	39,700,000	30,800,000
Financing Receivable, Nonaccrual	41,800,000	40,300,000
1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to Acquire Loans Held-for-investment	493,000,000	2,300,000,000	$ 4,800,000,000
Financing Receivable, before Allowance for Credit Loss and Fee	6,903,013,000	7,128,834,000
US Government Agency Insured Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage Loans in Process of Foreclosure, Amount	250,000,000	400,000,000
Financing Receivable, before Allowance for Credit Loss and Fee	1,306,014,000	1,771,880,000
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage Loans in Process of Foreclosure, Amount	262,000,000	413,000,000
Commercial Portfolio Segment [Member] \| Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable credit quality indicator, the value at which relationships are reevaluated at least annually	3,000,000
Financing Receivable Investment Past Due [Line Items]
Financing receivable credit quality indicator, the value at which relationships are reevaluated at least annually	3,000,000
Commercial Portfolio Segment [Member] \| Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable credit quality indicator, the value at which relationships are reevaluated at least annually	1,000,000
Financing Receivable Investment Past Due [Line Items]
Financing receivable credit quality indicator, the value at which relationships are reevaluated at least annually	1,000,000
Financial Asset Acquired with Credit Deterioration [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing Receivable, after Allowance for Credit Loss	44,713,000	51,674,000
Allowance for credit losses	(161,000)	(409,000)
Financing Receivable, before Allowance for Credit Loss and Fee	44,874,000	52,083,000
Financing Receivable, Purchased with Credit Deterioration, Discount (Premium)	(35,249,000)	(44,354,000)
Impaired Financing Receivable, Unpaid Principal Balance	80,123,000	96,437,000
Allowance for credit losses	$ 161,000	$ 409,000

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	Deloitte and Touche LLP
Auditor Location	Miami, FL
Auditor Firm ID	34

Condensed Financial Statements of BankUnited, Inc. (Schedule of Condensed Statements of Cash Flows) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net income	$ 20,812	$ 46,981	$ 57,996	$ 52,882	$ 64,207	$ 87,850	$ 65,764	$ 67,150	$ 178,671	$ 284,971	$ 414,984
Adjustments to reconcile net income to net cash provided by operating activities:
Share based compensation									19,628	20,940	15,891
Net cash provided by operating activities									657,496	1,293,821	1,220,175
Cash flows from investing activities:
Proceeds from repayments and calls of investment securities									1,036,517	1,784,484	2,586,385
Other									(29,993)	(41,400)	(23,964)
Net cash used in investing activities									980,574	(2,120,400)	(1,637,905)
Cash flows from financing activities:
Dividends paid									(79,091)	(79,443)	(85,790)
Payments for Repurchase of Common Stock									55,154	401,288	318,499
Other									22,333	12,132	6,126
Net cash provided by financing activities									(1,622,434)	1,084,369	334,871
Net (decrease) increase in cash and cash equivalents									15,636	257,790	(82,859)
Cash and cash equivalents, beginning of period				572,647					572,647
Cash and cash equivalents, end of period	588,283				572,647				588,283	572,647
Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid									20,706	19,346	19,876
Parent Company
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net income									178,671	284,971	414,984
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of subsidiaries									(140,288)	266,089	(143,672)
Share based compensation									26,315	25,179	23,832
Increase (Decrease) in Other Operating Assets and Liabilities, Net									8,936	1,858	8,810
Net cash provided by operating activities									73,634	578,097	303,954
Cash flows from investing activities:
Capital contributions to subsidiary									0	0	(35,000)
Proceeds from repayments and calls of investment securities									73,962	10,000	15,728
Other									(160)	0	(11)
Net cash used in investing activities									73,802	10,000	(19,283)
Cash flows from financing activities:
Dividends paid									(79,091)	(79,443)	(85,790)
Payments for Repurchase of Common Stock									(55,154)	(401,288)	(318,499)
Repayments of Senior Debt									(10,554)	0	0
Other									6,883	5,296	5,931
Net cash provided by financing activities									(151,682)	(486,027)	(410,220)
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect									(4,246)	102,070	(125,549)
Cash and cash equivalents, beginning of period				$ 266,282				$ 164,212	266,282	164,212	289,761
Cash and cash equivalents, end of period	$ 262,036				$ 266,282				262,036	266,282	164,212
Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid									$ 20,706	$ 19,346	$ 19,876

Loans and Allowance for Credit Losses (Finance Receivable, Nonaccrual) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable Investment Past Due [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	$ 126,451	$ 104,426
Recorded Investment, With no specific allowance recorded	23,821	24,221
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans	7,700	5,900	$ 8,000
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable Investment Past Due [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	13,727	22,352
Recorded Investment, With no specific allowance recorded	1,947	6,911
Residential Portfolio Segment [Member]
Financing Receivable Investment Past Due [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	20,513	21,311
Recorded Investment, With no specific allowance recorded	0	0
Bridge - franchise finance
Financing Receivable Investment Past Due [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	16,858	13,290
Recorded Investment, With no specific allowance recorded	976	1,668
Commercial and industrial Portfolio Segment
Financing Receivable Investment Past Due [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	68,533	47,473
Recorded Investment, With no specific allowance recorded	14,078	15,642
Bridge - equipment finance
Financing Receivable Investment Past Due [Line Items]
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest	6,820	0
Recorded Investment, With no specific allowance recorded	$ 6,820	$ 0

Equity Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award

The following table summarizes compensation cost related to equity based awards for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021
Compensation cost of equity based awards:
RSAs	$	16,122	$	16,203	$	13,334
Executive share-based awards	3,351		4,239		7,942
Non-executive RSUs	5,081		4,886		2,707
Total compensation cost of equity based awards	24,554		25,328		23,983
Related tax benefits	(6,384)		(6,585)		(6,116)
Compensation cost of equity based awards, net of tax	$	18,170	$	18,743	$	17,867

Schedule of Nonvested Share Activity

A summary of activity related to non-executive share-based awards for the periods indicated follows:


	RSA			Non-Executive RSU
	Number of Share Awards	Weighted Average Grant Date Fair Value		Number of Share Awards	Weighted Average Grant Date Fair Value
Unvested share awards outstanding, December 31, 2020	1,161,835	$	33.32	—	$	—
Granted	571,936	42.17		—	—
Vested	(479,790)	34.01		—	—
Canceled or forfeited	(74,297)	35.91		—	—
Unvested share awards outstanding, December 31, 2021	1,179,684	37.17		—	—
Granted	496,361	41.75		294,331	41.87
Vested	(391,693)	36.72		—	—
Canceled or forfeited	(90,037)	39.38		(36,355)	41.87
Unvested share awards outstanding, December 31, 2022	1,194,315	39.05		257,976	41.87
Granted	509,139	33.51		378,609	35.39
Vested	(542,003)	37.81		—	—
Canceled or forfeited	(145,051)	37.92		(23,094)	35.39
Unvested share awards outstanding, December 31, 2023	1,016,400	$	37.10	613,491	$	38.11

The following table summarizes the closing price of the Company's stock on the date of grant for shares granted and the aggregate grant date fair value of shares vesting for the periods indicated (in thousands, except per share data):



	Years Ended December 31,
	2023		2022		2021
Range of the closing price on date of grant	$16.94 - $35.39		$39.39 - $43.67		$42.01 - $47.52
Aggregate grant date fair value of shares vesting	$	20,757	$	14,383	$	16,319

Share-based Payment Arrangement, Outstanding Award, Activity, Excluding Option

A summary of activity related to executive share-based awards for the periods indicated follows:


	RSU	PSU
Unvested executive share-based awards outstanding, December 31, 2020	156,555	179,793
Granted	63,814	63,814
Vested	(100,881)	—
Unvested executive share-based awards outstanding, December 31, 2021	119,488	243,607
Granted	66,990	66,990
Vested	(77,648)	(73,062)
Unvested executive share-based awards outstanding, December 31, 2022	108,830	237,535
Granted	136,778	136,778
Vested	(104,976)	(106,731)
Unvested executive share-based awards outstanding, December 31, 2023	140,632	267,582

Federal Home Loan Bank Advances and Other Borrowings (Schedule of Outstanding FHLB Advances) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Maturing in Next Twelve Months - One month or less	$ 4,220,000
Maturing in Next Twelve Months - Over one month	895,000
Advances from Federal Home Loan Banks, Total	$ 5,115,000	$ 5,420,000
Maturing in Next Twelve Months - One month or less, Weighted Average Rate (in Percent)	5.47%
Maturing in Next Twelve Months - Over one month, Weighted Average Rate (in Percent)	5.56%
Minimum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Maturing in Next Twelve Months - One month or less, range of interest rates (in Percent)	5.44%
Maturing in Next Twelve Months - Over one month, range of interest rates (in Percent)	5.52%
Maximum
Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items]
Maturing in Next Twelve Months - One month or less, range of interest rates (in Percent)	5.60%
Maturing in Next Twelve Months - Over one month, range of interest rates (in Percent)	5.60%

Loans and Allowance for Credit Losses (ALLL Rollforward) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2023
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Beginning Balance				$ 147,946				$ 126,457	$ 147,946	$ 126,457	$ 257,323
Financing Receivable, Allowance for Credit Loss	$ (202,689)				$ (147,946)				(202,689)	(147,946)	(126,457)
Provision for (recovery of) credit losses	19,253	$ 33,049	$ 15,517	19,788	39,608	$ 3,720	$ 23,996	7,830	87,607	75,154	(67,119)
Charge-offs									(35,014)	(62,055)	(71,250)
Recoveries									12,627	9,730	4,840
Allowance for loan and lease losses, end of period	202,689				147,946				202,689	147,946	126,457
Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss												$ 1,794
Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss												(146,152)
Residential Portfolio Segment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Beginning Balance				11,741				9,187	11,741	9,187	18,719
Financing Receivable, Allowance for Credit Loss	(7,631)				(11,741)				(7,631)	(11,741)	(9,187)
Charge-offs									0	(412)	(304)
Recoveries									9	108	13
Allowance for loan and lease losses, end of period	7,631				11,741				7,631	11,741	9,187
Residential Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Beginning Balance											18,719
Financing Receivable, Allowance for Credit Loss												117
Residential Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss												(11,624)
Commercial Portfolio Segment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Beginning Balance				$ 136,205				$ 117,270	136,205	117,270	238,604
Financing Receivable, Allowance for Credit Loss	(195,058)				(136,205)				(195,058)	(136,205)	(117,270)
Charge-offs									(35,014)	(61,643)	(70,946)
Recoveries									12,618	9,622	4,827
Allowance for loan and lease losses, end of period	$ 195,058				$ 136,205				195,058	136,205	117,270
Commercial Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjustment
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss, Beginning Balance											238,604
Financing Receivable, Allowance for Credit Loss												1,677
Commercial Portfolio Segment [Member] \| Cumulative Effect, Period of Adoption, Adjusted Balance
Allowance for Loan and Lease Losses [Roll Forward]
Financing Receivable, Allowance for Credit Loss												$ (134,528)
Funded Loans [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Provision for (recovery of) credit losses									78,924	73,814	(64,456)
Funded Loans [Member] \| Residential Portfolio Segment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Provision for (recovery of) credit losses									4,002	2,858	9,241
Funded Loans [Member] \| Commercial Portfolio Segment [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Provision for (recovery of) credit losses									$ 82,926	$ 70,956	$ 55,215

Premises and Equipment and Lease Commitments Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Premises and equipment and capitalized software costs are included in other assets in the accompanying consolidated balance sheets and are summarized as follows at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Buildings and improvements	$	1,019	$	1,019
Leasehold improvements	78,811		74,607
Furniture, fixtures and equipment	34,118		34,835
Computer equipment	16,547		19,380
Software	105,593		95,491
Aircraft and automobiles	11,663		11,645

	247,751		236,977
Less: accumulated depreciation	(182,934)		(170,707)
Premises, equipment and software, net	$	64,817	$	66,270

Depreciation and amortization expense related to premises, equipment and software was $18.7 million, $17.5 million and $16.7 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Investment Securities (Schedule of Investment Securities Available for Sale) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	$ 9,369,428	$ 10,328,650
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	5,042	2,854
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	539,838	677,061
Debt Securities, Available-for-sale	8,834,632	9,654,443
Debt Securities, Available-for-Sale and Held-to-Maturity, Amortized Cost, after Allowance for Credit Loss	9,379,428	10,338,650
Debt Securities, Available-for-sale and Held-to-maturity	8,844,632	9,664,443
Investment securities (including securities reported at fair value of $8,867,354 and $9,745,327)	8,877,354	9,755,327
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	139,858	148,956
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	532	63
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	9,798	13,178
Debt Securities, Available-for-sale	130,592	135,841
U.S. Government agency and sponsored enterprise residential MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	1,962,658	2,036,693
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,810	1,334
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	40,261	54,859
Debt Securities, Available-for-sale	1,924,207	1,983,168
U.S. Government agency and sponsored enterprise commercial MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	561,557	600,517
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	107	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	63,805	75,423
Debt Securities, Available-for-sale	497,859	525,094
Private label residential MBS and CMOs
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	2,596,231	2,864,589
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	268	54
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	300,769	333,980
Debt Securities, Available-for-sale	2,295,730	2,530,663
Private label commercial MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	2,282,833	2,645,168
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	678	176
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	84,768	120,990
Debt Securities, Available-for-sale	2,198,743	2,524,354
Single family real estate-backed securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	383,984	502,194
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	17,729	31,753
Debt Securities, Available-for-sale	366,255	470,441
Collateralized loan obligations
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	1,122,799	1,166,838
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	735	151
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	10,710	30,526
Debt Securities, Available-for-sale	1,112,824	1,136,463
Non-mortgage asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	106,095	102,194
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	156	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	3,471	6,218
Debt Securities, Available-for-sale	102,780	95,976
State and municipal obligations
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	107,176	122,181
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	715	695
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	5,273	6,215
Debt Securities, Available-for-sale	102,618	116,661
SBA securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-Sale, Amortized Cost, after Allowance for Credit Loss	106,237	139,320
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	41	381
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	3,254	3,919
Debt Securities, Available-for-sale	103,024	135,782
Investment securities held to maturity
Debt Securities, Available-for-sale [Line Items]
Investment securities held to maturity	10,000	10,000
Marketable equity securities
Debt Securities, Available-for-sale [Line Items]
Equity Securities, FV-NI	$ 32,722	$ 90,884

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 178,671	$ 284,971	$ 414,984
Unrealized gains (losses) on investment securities available for sale:
Net unrealized holding gain (loss) arising during the period	(104,508)	498,864	54,228
Reclassification adjustment for net securities gains realized in income	(1,343)	(2,906)	(6,712)
Net change in unrealized gains (losses) on securities available for sale	103,165	(501,770)	(60,940)
Unrealized gains (losses) on derivative instruments:
Net unrealized holding gains arising during the period	25,966	79,871	22,207
Reclassification adjustment for net (gains) losses realized in income	(48,647)	(66)	38,545
Reclassification adjustment for discontinuance of cash flow hedges	0	0	33,400
Net change in unrealized gains (losses) on derivative instruments	(22,681)	79,805	94,152
Other comprehensive income (loss)	80,484	(421,965)	33,212
Comprehensive income (loss)	$ 259,155	$ (136,994)	$ 448,196

Basis of Presentation and Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	Dec. 31, 2023 USD ($) banking_center rental	Jan. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of Operating Counties In Florida \| rental	12
Assets	$ 35,761,607		$ 37,026,712
Allowance for credit losses	202,689		147,946	$ 126,457	$ 257,323
Stockholders' equity	2,577,921		2,435,981	3,037,761	2,983,012
Retained Earnings
Segment Reporting Information [Line Items]
Stockholders' equity	$ 2,650,956		$ 2,551,400	$ 2,345,342	$ 2,013,715
Cumulative Effect, Period of Adoption, Adjustment
Segment Reporting Information [Line Items]
Allowance for credit losses		$ (1,794)
Stockholders' equity		1,336
Cumulative Effect, Period of Adoption, Adjustment \| Retained Earnings
Segment Reporting Information [Line Items]
Stockholders' equity		$ 1,336
Minimum \| Buildings and improvements
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Minimum \| Leasehold improvements
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Minimum \| Aircraft and automobiles
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum \| Furniture, fixtures and equipment
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Minimum \| Computer equipment
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Minimum \| Software
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum \| Buildings and improvements
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Maximum \| Leasehold improvements
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Maximum \| Aircraft and automobiles
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Maximum \| Furniture, fixtures and equipment
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Maximum \| Computer equipment
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Maximum \| Software
Segment Reporting Information [Line Items]
Property, Plant and Equipment, Useful Life	5 years
FLORIDA
Segment Reporting Information [Line Items]
Number of Banking Centers \| banking_center	53
New York
Segment Reporting Information [Line Items]
Number of Banking Centers \| banking_center	4
TEXAS
Segment Reporting Information [Line Items]
Number of Banking Centers \| banking_center	1

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2023

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)

Financial information by quarter for the periods indicated follows (in thousands, except per share data):


	2023
	Fourth Quarter		Third Quarter		Second Quarter		First Quarter		Total
Interest income	$	483,205	$	470,539	$	463,421	$	440,416	$	1,857,581
Interest expense	265,995		255,697		249,543		212,542		983,777
Net interest income before provision for credit losses	217,210		214,842		213,878		227,874		873,804
Provision for credit losses	19,253		33,049		15,517		19,788		87,607
Net interest income after provision for credit losses	197,957		181,793		198,361		208,086		786,197
Non-interest income	17,092		27,724		25,487		16,535		86,838
Non-interest expense	190,863		147,090		145,218		152,780		635,951
Income before income taxes	24,186		62,427		78,630		71,841		237,084
Provision for income taxes	3,374		15,446		20,634		18,959		58,413
Net income	$	20,812	$	46,981	$	57,996	$	52,882	$	178,671
Earnings per common share, basic	$	0.27	$	0.63	$	0.78	$	0.71	$	2.39
Earnings per common share, diluted	$	0.27	$	0.63	$	0.78	$	0.70	$	2.38


	2022
	Fourth Quarter		Third Quarter		Second Quarter		First Quarter		Total
Interest income	$	401,490	$	326,024	$	266,973	$	235,964	$	1,230,451
Interest expense	158,424		90,188		41,557		27,322		317,491
Net interest income before provision for credit losses	243,066		235,836		225,416		208,642		912,960
Provision for credit losses	39,608		3,720		23,996		7,830		75,154
Net interest income after provision for credit losses	203,458		232,116		201,420		200,812		837,806
Non-interest income	26,813		23,072		13,450		14,301		77,636
Non-interest expense	148,479		138,105		127,402		126,324		540,310
Income before income taxes	81,792		117,083		87,468		88,789		375,132
Provision for income taxes	17,585		29,233		21,704		21,639		90,161
Net income	$	64,207	$	87,850	$	65,764	$	67,150	$	284,971
Earnings per common share, basic	$	0.83	$	1.13	$	0.82	$	0.79	$	3.55
Earnings per common share, diluted	$	0.82	$	1.12	$	0.82	$	0.79	$	3.54

Non-interest expense in the fourth quarter of 2023 was negatively impacted by a $35.4 million FDIC special assessment.

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 178,671	$ 284,971	$ 414,984
Adjustments to reconcile net income to net cash provided by operating activities:
Amortization and accretion, net	(13,309)	(7,978)	21,205
Provision for (recovery of) credit losses	87,607	75,154	(67,119)
Gain (loss) on sale of loans, net	3,711	2,570	(24,394)
(Gain) loss on investment securities, net	10,052	15,805	(6,446)
Share based compensation	19,628	20,940	15,891
Depreciation and amortization	74,060	77,623	78,500
Deferred income taxes	(46,832)	1,437	(9,015)
Proceeds from sale of loans held for sale, net	317,663	423,893	807,097
Other:
Increase (Decrease) in Other Operating Assets	(65,003)	230,382	(148,806)
Increase in other liabilities	91,248	169,024	180,688
Net cash provided by operating activities	657,496	1,293,821	1,220,175
Net Cash Provided by (Used in) Investing Activities [Abstract]
Purchases of investment securities	(405,480)	(2,974,352)	(5,835,143)
Proceeds from repayments and calls of investment securities	1,036,517	1,784,484	2,586,385
Proceeds from sale of investment securities	371,777	798,205	2,286,600
Purchases of non-marketable equity securities	(544,887)	(471,763)	(62,137)
Proceeds from redemption of non-marketable equity securities	528,975	313,450	122,143
Purchases of loans	(493,291)	(2,283,134)	(4,843,231)
Loan originations and repayments, net	377,863	613,767	3,856,932
Proceeds from sale of loans, net	38,765	88,103	305,929
Disposition (acquisition) of operating lease equipment, net	100,328	52,240	(31,419)
Other investing activities	(29,993)	(41,400)	(23,964)
Net cash provided by (used in) investing activities	980,574	(2,120,400)	(1,637,905)
Cash flows from financing activities:
Net increase (decrease) in deposits	(970,856)	(1,928,768)	1,942,286
Net increase (decrease) in federal funds purchased	(190,000)	(9,000)	19,000
Additions to FHLB borrowings	3,425,000	4,650,000	946,000
Repayments of FHLB borrowings	(3,730,000)	(1,135,000)	(2,162,000)
Dividends paid	(79,091)	(79,443)	(85,790)
Repurchase of common stock	(55,154)	(401,288)	(318,499)
Other financing activities	(22,333)	(12,132)	(6,126)
Net cash provided by (used in) financing activities	(1,622,434)	1,084,369	334,871
Net increase (decrease) in cash and cash equivalents	15,636	257,790	(82,859)
Cash and cash equivalents, beginning of period	572,647	314,857	397,716
Cash and cash equivalents, end of period	588,283	572,647	314,857
Supplemental Cash Flow Information [Abstract]
Interest paid	950,476	294,144	169,291
Income taxes paid (refunded), net	48,782	(109,069)	248,473
Supplemental schedule of non-cash investing and financing activities:
Transfers from loans to loans held for sale	361,382	514,565	1,064,090
Asset, Held-for-Sale, Not Part of Disposal Group, Other, Current	20,699	0	0
Dividends declared, not paid	20,706	19,346	19,876
Unsettled securities trades, net	0	0	22,858
Obligations incurred in acquisition of affordable housing limited partnerships	$ 20,000	$ 65,000	$ 0

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Cash and due from banks:
Non-interest bearing	$ 14,945	$ 16,068
Interest bearing	573,338	556,579
Cash and cash equivalents	588,283	572,647
Investment securities (including securities reported at fair value of $8,867,354 and $9,745,327)	8,877,354	9,755,327
Non-marketable equity securities	310,084	294,172
Loans	24,633,684	24,885,988
Allowance for credit losses	(202,689)	(147,946)
Loans, net	24,430,995	24,738,042
Bank owned life insurance	318,459	308,212
Operating lease equipment, net	371,909	539,799
Goodwill	77,637	77,637
Other assets	786,886	740,876
Total assets	35,761,607	37,026,712
Demand deposits:
Non-interest bearing	6,835,236	8,037,848
Interest bearing	3,403,539	2,142,067
Savings and money market	11,135,708	13,061,341
Time	5,163,995	4,268,078
Total deposits	26,538,478	27,509,334
Federal funds purchased	0	190,000
FHLB advances	5,115,000	5,420,000
Notes and other borrowings	708,973	720,923
Other liabilities	821,235	750,474
Total liabilities	33,183,686	34,590,731
Commitments and contingencies
Stockholders' equity:
Common Stock, Value, Issued	744	757
Paid-in capital	283,642	321,729
Retained earnings	2,650,956	2,551,400
Accumulated other comprehensive loss	(357,421)	(437,905)
Total stockholders' equity	2,577,921	2,435,981
Total liabilities and stockholders' equity	35,761,607	37,026,712
Interest income on loans
Cash and due from banks:
Allowance for credit losses	$ (202,689)	$ (147,946)

Deposits (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Deposits (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
Time deposit accounts with balances of $250,000 or more	$ 941,000	$ 730,000
Public funds deposits included in deposits	3,100,000
Interest-bearing Domestic Deposit, Brokered	5,300,000
Carrying value of investment securities available for sale pledged as security for public funds deposits	794,000
FHLB letter of credit pledged as security for time deposits issued to public funds deposits	900,000
Noninterest Expense Commission Expense	$ 44,200	$ 15,400	$ 8,100

Fair Value Measurements (Carrying Value and Fair Value of Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets:
Investment securities	$ 8,877,281	$ 9,755,190
Non-marketable equity securities	310,084	294,172
Liabilities:
Time deposits	5,163,995	4,268,078
Federal funds purchased	0	190,000
Fair Value, Inputs, Level 1
Assets:
Cash and cash equivalents	588,283	572,647
Fair Value, Inputs, Level 2
Assets:
Non-marketable equity securities	$ 310,084	$ 294,172
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Liabilities:
Demand, savings and money market deposits	$ 21,374,483	$ 23,241,256
Time deposits	5,133,119	4,231,167
Federal funds purchased	0	190,000
FHLB advances	5,115,637	5,419,588
Notes and other borrowings	$ 676,077	$ 698,359
Derivative liabilities	Other liabilities	Other liabilities
Fair Value, Inputs, Level 3
Assets:
Loans, net	$ 23,075,192	$ 23,342,950
Carrying Value
Assets:
Cash and cash equivalents	588,283	572,647
Investment securities	8,877,354	9,755,327
Non-marketable equity securities	310,084	294,172
Loans, net	$ 24,430,995	$ 24,738,042
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other assets	Other assets
Liabilities:
Demand, savings and money market deposits	$ 21,374,483	$ 23,241,256
Time deposits	5,163,995	4,268,078
Federal funds purchased	0	190,000
FHLB advances	5,115,000	5,420,000
Notes and other borrowings	$ 708,973	$ 720,923
Derivative liabilities	Other liabilities	Other liabilities

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($)	Total	Cumulative Effect, Period of Adoption, Adjusted Balance	Common Stock	Common Stock Cumulative Effect, Period of Adoption, Adjusted Balance	Paid-in Capital	Paid-in Capital Cumulative Effect, Period of Adoption, Adjusted Balance	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjusted Balance	Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Cumulative Effect, Period of Adoption, Adjusted Balance
Shares, Outstanding, Beginning Balance at Dec. 31, 2020			93,067,500
Balance at Dec. 31, 2020	$ 2,983,012,000		$ 931,000		$ 1,017,518,000		$ 2,013,715,000		$ (49,152,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	448,196,000		$ 0		0		414,984,000		33,212,000
Stock Dividends, Shares			0
Dividends, Common Stock, Cash	$ (83,357,000)		$ 0		0		(83,357,000)		0
Common Stock, Dividends, Per Share, Declared	$ 0.92
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture and Exercises	$ 8,409,000		$ 4,000		8,405,000		0		0
Shares Issued, Shares, Share-Based Payment Arrangement, after forfeitures and exercises			357,410
Stock Repurchased During Period, Shares			(7,776,924)
Stock Repurchased During Period, Value	(318,499,000)		$ (79,000)		(318,420,000)		0		0
Balance (in Shares) at Dec. 31, 2021			85,647,986
Balance at Dec. 31, 2021	3,037,761,000		$ 856,000		707,503,000		2,345,342,000		(15,940,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	(136,994,000)		$ 0		0		284,971,000		(421,965,000)
Stock Dividends, Shares			0
Dividends, Common Stock, Cash	$ (78,913,000)		$ 0		0		(78,913,000)		0
Common Stock, Dividends, Per Share, Declared	$ 1.00
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	$ 15,415,000		$ 4,000		15,411,000		0		0
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			281,380
Stock Repurchased During Period, Shares			(10,254,779)
Stock Repurchased During Period, Value	(401,288,000)		$ (103,000)		(401,185,000)		0		0
Balance (in Shares) at Dec. 31, 2022			75,674,587
Balance at Dec. 31, 2022	2,435,981,000	$ 2,437,317,000	$ 757,000	$ 757,000	321,729,000	$ 321,729,000	2,551,400,000	$ 2,552,736,000	(437,905,000)	$ (437,905,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income	259,155,000		$ 0		0		178,671,000		80,484,000
Stock Dividends, Shares			0
Dividends, Common Stock, Cash	$ (80,451,000)		$ 0		0		(80,451,000)		0
Common Stock, Dividends, Per Share, Declared	$ 1.08
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture	$ 17,054,000		$ 3,000		17,051,000		0		0
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture			332,163
Stock Repurchased During Period, Shares			(1,634,245)
Stock Repurchased During Period, Value	(55,154,000)		$ (16,000)		(55,138,000)		0		0
Balance (in Shares) at Dec. 31, 2023			74,372,505
Balance at Dec. 31, 2023	$ 2,577,921,000		$ 744,000		$ 283,642,000		$ 2,650,956,000		$ (357,421,000)

Loans and Allowance for Credit Losses (Schedule of Collateral Dependent Loans) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 71,463	$ 58,065
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,574	19,486
Secured Debt
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	56,073	48,156
Commercial Real Estate \| Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,574	18,353
Residential Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	730
Residential Portfolio Segment [Member] \| Residential Real Estate
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	0	730
Bridge - franchise finance
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	16,668	11,445
Bridge - franchise finance \| Bridge - franchise finance
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	11,858	3,729
Commercial Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	71,463	57,335
Commercial Portfolio Segment [Member] \| Commercial Portfolio Segment [Member]
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	56,073	47,426
Commercial and industrial Portfolio Segment
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	36,401	26,404
Commercial and industrial Portfolio Segment \| Commercial and industrial
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	25,821	25,344
Bridge - equipment finance
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	6,820	0
Bridge - equipment finance \| Equipment
Financing Receivable, Impaired [Line Items]
Financing Receivable, before Allowance for Credit Loss	$ 6,820	$ 0

Deposits

12 Months Ended

Dec. 31, 2023

Broker-Dealer [Abstract]

Deposits

The following table presents average balances and weighted average rates paid on deposits for the periods indicated (dollars in thousands):


	Years Ended December 31,
	2023				2022				2021
	Average Balance		Average Rate Paid		Average Balance		Average Rate Paid		Average Balance		Average Rate Paid
Demand deposits:
Non-interest bearing	$	7,091,029	—	%	$	8,861,111	—	%	$	8,480,964	—	%
Interest bearing	2,905,968		2.99	%	2,538,906		0.55	%	3,027,649		0.28	%
Savings and money market	10,704,470		3.57	%	12,874,240		1.02	%	13,339,651		0.32	%
Time	5,169,458		3.70	%	3,338,671		1.06	%	3,490,082		0.46	%
	$	25,870,925	2.55	%	$	27,612,928	0.65	%	$	28,338,346	0.24	%

Time deposit accounts with balances greater than $250,000 totaled $941 million and $730 million at December 31, 2023 and 2022, respectively.

The following table presents maturities of time deposits as of December 31, 2023 (in thousands):


Maturing in:
2024	$	4,693,323
2025	147,364
2026	322,677
2027	446
2028	185

	$	5,163,995

Included in deposits at December 31, 2023, are public funds deposits of $3.1 billion and brokered deposits of $5.3 billion. Investment securities AFS with a carrying value of $794 million and a FHLB letter of credit in the amount of $900 million, were pledged as security for public funds deposits at December 31, 2023.

Interest expense on deposits for the periods indicated was as follows (in thousands):


	Years Ended December 31,
	2023		2022		2021
Interest bearing demand	$	86,759	$	13,919	$	8,550
Savings and money market	382,432		130,705		43,082
Time	191,114		35,348		15,964
	$	660,305	$	179,972	$	67,596

Certain of our depositors participate in various customer rebate programs. During the years ended December 31, 2023, 2022 and 2021, deposit costs related to these programs totaled $44.2 million, $15.4 million and $8.1 million, respectively. These expenses are included in "other non-interest expense" in the accompanying consolidated statements of income.

Derivatives and Hedging Activities (Schedule of Derivatives not Designated as Hedging Instruments) (Details) - Derivatives not designated as hedges - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Notional Amount	$ 4,464,846	$ 3,919,278
Asset	95,417	72,125
Liability	(95,881)	(124,503)
Pay-fixed forward-starting interest rate swaps
Derivative [Line Items]
Notional Amount	2,166,813	1,916,719
Asset	76,793	67,942
Liability	(16,702)	(2,195)
Pay-variable interest rate swaps
Derivative [Line Items]
Notional Amount	2,166,813	1,916,719
Asset	16,702	2,195
Liability	(77,257)	(120,320)
Interest Rate Cap
Derivative [Line Items]
Notional Amount	65,610	42,920
Asset	1,922	1,988
Liability	0	0
Interest Rate Caps Sold
Derivative [Line Items]
Notional Amount	65,610	42,920
Asset	0	0
Liability	$ (1,922)	$ (1,988)

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounting Estimates	Accounting Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and disclosures of contingent assets and liabilities. Actual results could differ significantly from these estimates. The most significant estimate impacting the Company's consolidated financial statements is the ACL.
Consolidation, Policy	Principles of Consolidation The consolidated financial statements include the accounts of BankUnited, Inc. and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. VIEs are consolidated if the Company is the primary beneficiary; i.e., has (i) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (ii) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company has variable interests in affordable housing limited partnerships that are not required to be consolidated because the Company is not the primary beneficiary.
Fair Value Measurement, Policy	Fair Value Measurements Certain of the Company's assets and liabilities are reflected in the consolidated financial statements at fair value on either a recurring or non-recurring basis. Investment securities available for sale, marketable equity securities and derivative instruments are measured at fair value on a recurring basis. Assets measured at fair value or fair value less cost to sell on a non-recurring basis may include collateral dependent loans, OREO and other repossessed assets, loans held for sale, goodwill and impaired long-lived assets. These non-recurring fair value measurements typically involve lower-of-cost-or-market accounting or the measurement of impairment of certain assets. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. GAAP establishes a hierarchy that prioritizes inputs used to determine fair value measurements into three levels based on the observability and transparency of the inputs: •Level 1 inputs are unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. •Level 2 inputs are observable inputs other than level 1 inputs, including quoted prices for similar assets and liabilities, quoted prices for identical assets and liabilities in less active markets and other inputs that can be corroborated by observable market data. •Level 3 inputs are unobservable inputs supported by limited or no market activity or data and inputs requiring significant management judgment or estimation. The fair value hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs in estimating fair value. Unobservable inputs are utilized in determining fair value measurements only to the extent that observable inputs are unavailable. The need to use unobservable inputs generally results from a lack of market liquidity and diminished observability of actual trades or assumptions that would otherwise be available to value a particular asset or liability.
Cash and Cash Equivalents, Policy	Cash and Cash Equivalents Cash and cash equivalents include cash and due from banks, both interest bearing and non-interest bearing, including amounts on deposit at the Federal Reserve Bank. Cash equivalents have original maturities of three months or less. For purposes of reporting cash flows, cash receipts and payments pertaining to FHLB advances with original maturities of three months or less are reported net.
Marketable Securities, Policy	Investment Securities Debt securities that the Company has the positive intent and ability to hold to maturity are classified as held to maturity and reported at amortized cost. Debt securities that the Company may not have the intent to hold to maturity are classified as available-for-sale at the time of acquisition and carried at fair value with unrealized gains and losses, net of tax, excluded from earnings and reported in AOCI, a separate component of stockholders' equity. Securities classified as available-for-sale may be used as part of the Company's asset/liability management strategy and may be sold in response to liquidity needs, regulatory changes, changes in interest rates, prepayment risk or other market factors. The Company does not maintain a trading portfolio. Purchase premiums and discounts on debt securities are amortized as adjustments to yield over the expected lives of the securities, using the interest method which results in a constant effective yield. Premiums are amortized to the call date for callable securities. Realized gains and losses from sales of securities are recorded on the trade date and are determined using the specific identification method. The Company's policy on the ACL related to debt securities is discussed below in the section entitled "ACL". Marketable equity securities with readily determinable fair values are reported at fair value with unrealized gains and losses included in earnings.
Nonmarketable Equity Securities	Non-marketable Equity Securities The Bank, as a member of the FRB system and the FHLB, is required to maintain investments in the stock of the FRB and FHLB. No market exists for this stock, and the investment can be liquidated only through redemption by the respective institutions, at the discretion of and subject to conditions imposed by those institutions. The stock has no readily determinable fair value and is carried at cost. Historically, stock redemptions have been at par value, which equals the Company's carrying value. The Company monitors its investment in FRB and FHLB stock for impairment through review of recent financial results of the FHLB, including capital adequacy and liquidity position, dividend payment history, redemption history and information from credit agencies. The Company has not identified any indicators of impairment of the FRB or FHLB stock.
Financing Receivable, Held-for-sale	Loans Held for Sale Loans originated or purchased with the intent to sell are carried at the lower of cost or fair value, determined in the aggregate for buyout loans. A valuation allowance is established through a charge to earnings if the aggregate fair value of such loans is lower than their cost. Gains or losses recognized upon sale are determined on the specific identification basis. Loans not originated or otherwise acquired with the intent to sell, or loans which have been originated by the Company and subsequently held for sale, are transferred into the held for sale classification at the lower of carrying amount or fair value when they are specifically identified for sale and a formal plan exists to sell them.
Financing Receivable, Held-for-investment	Loans Loans are reported at amortized cost, net of the ACL. Interest income is accrued based on the principal amount outstanding. Non-refundable loan origination fees, net of direct costs of originating or acquiring loans, as well as purchase premiums and discounts, are deferred and recognized as adjustments to yield over the contractual lives of the related loans using the interest method which results in a constant effective yield. Sales-type and Direct Financing Leases Sales-type and direct financing leases are carried at the aggregate of lease payments receivable and estimated residual value of the leased property, if applicable, less unearned income. Interest income is recognized over the term of the leases to achieve a constant periodic rate of return on the outstanding investment.
Loans and Leases Receivable, Nonaccrual Loan and Lease Status, Policy [Policy Text Block]	Non-accrual loans Commercial loans are placed on non-accrual status when (i) management has determined that full repayment of all contractual principal and interest is in doubt, or (ii) the loan is past due 90 days or more as to principal or interest unless the loan is well secured and in the process of collection. Residential loans, other than government insured residential loans, are generally placed on non-accrual status when they are 60 days past due. Additionally, certain residential loans not contractually delinquent but in forbearance may be placed on non-accrual status at management's discretion. When a loan is placed on non-accrual status, uncollected interest accrued is reversed and charged to interest income. Payments received on non-accrual commercial loans are applied as a reduction of principal. Interest payments are recognized as income on a cash basis on non-accrual residential loans. Commercial loans are returned to accrual status only after all past due principal and interest has been collected and full repayment of remaining contractual principal and interest is reasonably assured. Residential loans are generally returned to accrual status when less than 60 days past due. Past due status of loans is determined based on the contractual next payment due date. Loans less than 30 days past due are reported as current. Contractually delinquent government insured residential loans are not classified as non-accrual due to the nature of the guarantee. Contractually delinquent PCD loans are not classified as non-accrual, as long as the Company has a reasonable expectation about amounts expected to be collected.
Troubled Debt Restructuring [Policy Text Block]	Troubled Debt Restructurings Prior to the adoption of ASU 2022-02 on January 1, 2023, in certain situations, due to economic or legal reasons related to a borrower's financial difficulties, the Company may have granted a concession to the borrower for other than an insignificant period of time that it would not otherwise have considered. At that time, the related loan was classified as a TDR. The concessions granted may have included rate reductions, principal forgiveness, payment forbearance, extensions of maturity at rates of interest below that commensurate with the risk profile of the loans, modification of payment terms and other actions intended to minimize economic loss. A TDR was generally placed on non-accrual status at the time of the modification unless the borrower was performing prior to the restructuring. Section 4013 of the CARES Act, as amended by the Consolidated Appropriations Act on December 27, 2020, effectively suspended the guidance related to TDRs codified in ASC 310-40 through January 1, 2022. Pursuant to inter-agency and authoritative guidance and consistent with the CARES Act, short-term deferrals or modifications granted during the period this guidance was effective and related to COVID-19 typically were not categorized as TDRs.
Purchased Credit Deteriorated [Policy Text Block]	PCD assets PCD assets are acquired financial assets that, as of the date of acquisition, have experienced a more than insignificant deterioration in credit quality since origination. An assessment is conducted at acquisition to determine whether acquired financial assets meet the criteria to be classified as PCD assets. That assessment may be conducted at the individual asset level, or for a group of assets acquired together that have similar risk characteristics. At acquisition, the ACL related to PCD assets, representing the estimated amount of the UPB of the assets not expected to be collected, is added to the purchase price to determine the amortized cost basis and any non-credit related discount or premium is allocated to the individual assets acquired. The non-credit related discount or premium is accreted or amortized to interest income over the life of the related assets using the level yield method, as long as there is a reasonable expectation about amounts expected to be collected. Subsequent changes in the amount of expected credit losses are recognized immediately by adjusting the ACL and reflecting the periodic changes as credit loss expense or reversal of credit loss expense.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	ACL AFS Debt Securities The Company reviews its AFS debt securities for credit loss impairment at the individual security level at least quarterly. A security is impaired if its fair value is less than its amortized cost basis. A decline in fair value below amortized cost basis represents a credit loss impairment to the extent the Company does not expect to recover the amortized cost basis of the security. Impairment related to credit losses is recorded through the ACL to the extent fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through the ACL are recorded through other comprehensive income, net of tax. In assessing whether an impairment is credit loss related, the Company compares the present value of cash flows expected to be collected to the security's amortized cost basis. If the present value of cash flows expected to be collected is less than the amortized cost basis of the security, a credit loss exists, and an ACL is recorded. The Company discounts expected cash flows at the effective interest rate implicit in the security at the purchase date, adjusted for expected prepayments. For floating rate securities, the Company uses the floating rate as it changes over the life of the security. In developing estimates about cash flows expected to be collected and determining whether a credit loss exists, the Company considers information about past events, current conditions and reasonable and supportable forecasts. Factors and information that the Company uses in making its assessments include, but are not necessarily limited to, the following: •The extent to which fair value is less than amortized cost; •Adverse conditions specifically related to the security, an industry or sector or geographic area; •Changes in the financial condition of the issuer or underlying loan obligors; •The payment structure and remaining payment terms of the security, including levels of subordination or over-collateralization; •Failure of the issuer to make scheduled payments; •Changes in credit ratings; •Relevant market data; •Estimated prepayments, defaults, and the value and performance of underlying collateral at the individual security level. The relative importance assigned to each of these factors varies depending on the facts and circumstances pertinent to the individual security being evaluated. Timely payment of principal and interest on securities issued by the U.S. government, U.S. government agencies and U.S. government sponsored entities is explicitly or implicitly guaranteed by the U.S. government. Therefore, the Company expects to recover the amortized cost basis of these securities. If the Company intends to sell a security in an unrealized loss position, or it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis, any allowance for credit losses will be written off and the amortized cost basis will be written down to the debt security’s fair value at the reporting date with any incremental impairment reported in earnings. AFS securities will be charged off to the extent that there is no reasonable expectation of recovery of amortized cost basis. AFS securities will be placed on non-accrual status if the Company does not reasonably expect to receive interest payments in the future and interest accrued will be reversed against interest income. Securities will be returned to accrual status only when collection of interest is reasonably assured. Loans The ACL is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected. The ACL is adjusted through the provision for credit losses to the amount of amortized cost basis not expected to be collected, or in the case of PCD loans, the amount of UPB not expected to be collected, at the balance sheet date. Amortized cost basis includes UPB, unamortized premiums or discounts and deferred fees and costs, net of amounts previously charged off. The measurement of expected credit losses encompasses information about historical events, current conditions and reasonable and supportable forecasts. Determining the amount of the ACL is complex and requires extensive judgment by management about matters that are inherently uncertain. Re-evaluation of the ACL estimate in future periods, in light of changes in composition and characteristics of the loan portfolio, changes in the reasonable and supportable forecast and other factors then prevailing may result in material changes in the amount of the ACL and credit loss expense in those future periods. Loans are charged off against the ACL in the period in which they are deemed uncollectible, and recoveries are credited to the ACL when received. Expected recoveries on loans previously charged off and expected to be charged-off, not to exceed the aggregate of amounts previously charged-off and expected to be charged-off, are included in the ACL estimate. For loans secured by residential real estate, an assessment of collateral value is made at no later than 120 days delinquency; any outstanding loan balance in excess of fair value less cost to sell is charged off at no later than 180 days delinquency. Additionally, any outstanding balance in excess of fair value of collateral less cost to sell is charged off (i) within 60 days of receipt of notification of filing from the bankruptcy court, (ii) within 60 days of determination of loss if all borrowers are deceased or (iii) within 90 days of discovery of fraudulent activity. Other consumer loans, which are not significant in the aggregate, are typically charged off at 120 days delinquency. Commercial loans are charged off when, in management's judgment, they are considered to be uncollectible. Expected credit losses are estimated on a collective basis for groups of loans that share similar risk characteristics. Factors that may be considered in aggregating loans for this purpose include but are not necessarily limited to, product or collateral type, industry, geography, internal risk rating, credit characteristics such as credit scores or collateral values, and historical or expected credit loss patterns. For loans that do not share similar risk characteristics with other loans such as collateral dependent loans, expected credit losses are estimated on an individual basis. Expected credit losses are estimated over the contractual terms of the loans, adjusted for expected prepayments. Expected prepayments for commercial loans are generally estimated based on the Company's historical experience. For residential loans, expected prepayments are estimated using a model that incorporates industry prepayment data, calibrated to reflect the Company's experience. The contractual term excludes expected extensions, renewals, and modifications unless the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. For the substantial majority of portfolio segments and subsegments, including residential loans other than government insured loans, and most commercial and commercial real estate loans, expected losses are estimated using econometric models. The models employ a factor based methodology, leveraging data sets containing extensive historical loss and recovery information by industry, geography, product type, collateral type and obligor characteristics, to estimate PD and LGD. Measures of PD for commercial loans incorporate current conditions through market cycle or credit cycle adjustments. For residential loans, the models consider FICO, adjusted LTVs and delinquency rates. PDs and LGDs are then conditioned on the reasonable and supportable economic forecast. Projected PDs and LGDs, determined based on pool level characteristics, are applied to estimated exposure at default, considering the contractual term and payment structure of loans, adjusted for expected prepayments, to generate estimates of expected loss. For criticized or classified loans, PDs are adjusted to benchmark PDs established for each risk rating given that the most current financial information available is often not reflective of the borrowers' current financial condition. The ACL estimate incorporates a reasonable and supportable economic forecast through the use of externally developed macroeconomic scenarios applied in the models. A single economic scenario or a probability weighted blend of economic scenarios may be used. The models ingest numerous national, regional and MSA level variables and data points. Commercial Real Estate Model Variables with the most significant impact on the commercial real estate model include unemployment at both national and regional levels, the CRE property forecast by property type and sub-market, 10 year treasury yield, Baa corporate yield and real GDP growth, at the national level. Increases in unemployment and yields within the commercial real estate model result in increases in the ACL. Increases in real GDP growth and improvements in the CRE property forecasts reduce the reserve. Commercial Model Variables with the most significant impact on the commercial model include a stock market volatility index, the S&P 500 index, unemployment at both national and regional levels, and a variety of interest rates and spreads. Increases in the unemployment rate, the stock market volatility index, and the Baa corporate yield increase the reserve, while increases in real GDP growth reduce the reserve. Residential Model Variables with the most significant impact on the residential model include HPI and unemployment at regional levels, real GDP growth, and a 30 year mortgage rate. Increases in the unemployment rate and the 30-year mortgage rate increase the reserve, while increases in real GDP growth and HPI reduce the reserve. The length of the reasonable and supportable forecast period is evaluated at each reporting period and adjusted if deemed necessary. Currently, the Company uses a 2-year reasonable and supportable forecast period in estimating the ACL. After the reasonable and supportable forecast period, the models effectively revert to long-term mean losses on a straight-line basis over 12 months. For certain less material portfolios including loans and leases to state and local government entities originated by Pinnacle, small balance commercial loans and consumer loans, the WARM method is used to estimate expected credit losses. Loss rates are applied to the exposure at default, after factoring in amortization and expected prepayments. For the Pinnacle portfolio, historical loss information is based on municipal historical default and recovery data, segmented by credit rating. For small balance commercial loans, historical loss information is based on the Company's historical loss experience over a five year period. For consumer loans, historical loss information is based on peer data; this portfolio subsegment is not significant. All loss estimates are conditioned as applicable on changes in current conditions and the reasonable and supportable economic forecast. Expected credit losses for the funded portion of mortgage warehouse lines of credit are estimated based primarily on the Company's historical loss experience, conditioned as applicable on changes in current conditions and the reasonable and supportable economic forecast. Generally, given the nature of these loans, losses would be expected to manifest within a very short time period after origination. The Company expects to collect the amortized cost basis of government insured residential loans due to the nature of the government guarantee, so the ACL is zero for these loans. Qualitative factors Quantitative models have certain inherent limitations with respect to estimating expected losses. These limitations may be more prevalent in times of rapidly changing or unprecedented economic conditions and forecasts. Qualitative adjustments are made to the ACL when, based on management’s judgment, there are factors impacting expected credit losses not taken into account by the quantitative calculations. Potential qualitative adjustments are categorized as follows: •Economic factors, including material uncertainties, trends and developments that, in management's judgment, may not have been considered in the reasonable and supportable economic forecast; •Credit policy and staffing, including the nature and level of policy and procedural exceptions or changes in credit policy not reflected in quantitative results, changes in the quality of underwriting and portfolio management and staff and issues identified by credit review, internal audit or regulators that may not be reflected in quantitative results; •Concentrations, considering whether the quantitative estimate adequately accounts for concentration risk in the portfolio; •Model imprecision and model validation findings; and •Other factors not adequately considered in the quantitative estimate or other qualitative categories identified by management that may materially impact the amount of expected credit losses. Collateral dependent loans Collateral dependent loans are those for which the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. These loans do not typically share similar risk characteristics with other loans and expected credit losses are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. Estimates of expected credit losses for collateral dependent loans, whether or not foreclosure is probable, are based on the fair value of the collateral, adjusted for selling costs when repayment depends on sale of the collateral. Due to immateriality, expected credit losses for collateral dependent commercial relationships with committed balances less than $1.0 million may be estimated collectively. Off-balance sheet credit exposures Expected credit losses related to off-balance sheet credit exposures are estimated over the contractual period for which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. Expected credit losses are estimated using essentially the same methodologies employed to estimate expected credit losses on the amortized cost basis of loans, taking into consideration the likelihood and amount of additional amounts expected to be funded over the terms of the commitments. The liability for credit losses on off-balance sheet credit exposures is presented within other liabilities on the consolidated balance sheets, distinct from the ACL. Adjustments to the liability are included in the provision for credit losses. Prior to the adoption of ASU 2022-02 on January 1, 2023 For TDRs or loans for which there was a reasonable expectation that a TDR would be executed that were not collateral dependent, the credit loss estimate was determined by comparing the net present value of expected cash flows to the amortized cost basis of the loans. Expected cash flows were discounted at the loans' original effective interest rate for fixed rate loans and at the rate as it changed over the life of the loans for variable rate loans.
Accrued Interest Receivable [Policy Text Block]	Accrued Interest Receivable The Company has elected to present accrued interest receivable separate from the amortized cost basis of financial assets carried at amortized cost. The Company excludes accrued interest receivable balances from tabular disclosures about financial assets carried at amortized cost. The Company generally does not estimate an ACL on accrued interest receivable balances since uncollectible accrued interest is timely written off in accordance with the Company's accounting policies for non-accrual loans. Under unusual circumstances, the Company evaluates whether its non-accrual policies continue to consistently provide for timely reversal of accrued interest receivable. If considered necessary, the Company records an allowance for uncollectible accrued interest receivable, determined using essentially the same methodologies used to estimate the ACL on the amortized cost basis of the related loans. The allowance is deducted from accrued interest receivable and presented within other assets on the consolidated balance sheets, distinct from the ACL. Changes in the ACL related to accrued interest receivable are included in the provision for credit losses.
Leases, Policy	Leases The Company determines whether a contract is or contains a lease at inception. For leases with terms greater than twelve months under which the Company is lessee, ROU assets and lease liabilities are recorded at the commencement date. Lease liabilities are initially recorded based on the present value of future lease payments over the lease term. ROU assets are initially recorded at the amount of the associated lease liabilities plus prepaid lease payments and initial direct costs, less any lease incentives received. The cost of short term leases is recognized on a straight line basis over the lease term. The lease term includes options to extend if the exercise of those options is reasonably certain and includes termination options if there is reasonable certainty the options will not be exercised. Lease payments are discounted using the Company's FHLB borrowing rate for borrowings of a similar term unless an implicit rate is defined in the contract or is determinable, which is generally not the case. Leases are classified as financing or operating leases at commencement; generally, leases are classified as finance leases when effective control of the underlying asset is transferred. The substantial majority of leases under which the Company is lessee are classified as operating leases. For operating leases, lease cost is recognized in the consolidated statements of income on a straight line basis over the lease terms. For finance leases, interest expense on lease liabilities is recognized on the effective interest method and amortization of ROU assets is recognized on a straight line basis over the lease terms. Variable lease costs are recognized in the period in which the obligation for those costs is incurred. The Company has elected not to separate lease from non-lease components of its lease contracts.
Bank Owned Life Insurance	Bank Owned Life Insurance Bank owned life insurance is carried at cash surrender value. Changes in cash surrender value are recorded in non-interest income.
Lessor, Leases	Operating Lease Equipment Operating lease equipment is carried at cost less accumulated depreciation and is depreciated to estimated residual value using the straight-line method over the lease term. Estimated residual values are re-evaluated at least annually, based primarily on current residual value appraisals. Equipment held for sale is carried at the lower of carrying amount or estimated fair value less costs to sell and is included in other assets in the accompanying consolidated balance sheets. Rental revenue is recognized on a straight-line basis over the contractual term of the lease. A review for impairment of equipment under operating lease is performed at least annually or when events or changes in circumstances indicate that the carrying amount of long-lived assets may not be recoverable. Impairment of assets is determined by comparing the carrying amount to future undiscounted net cash flows expected to be generated. If an asset is impaired, the measure of impairment is the amount by which the carrying amount exceeds the fair value of the asset.
Goodwill and Intangible Assets, Policy	Goodwill Goodwill represents the excess of consideration transferred in business combinations over the fair value of net tangible and identifiable intangible assets acquired. Goodwill is not amortized, but is tested for impairment annually or more frequently if events or circumstances indicate that impairment may have occurred. The Company typically performs its annual goodwill impairment test in the third fiscal quarter. The Company has a single reporting unit. When assessing goodwill for impairment, the Company may elect to perform a qualitative assessment to determine if a quantitative impairment test is necessary. If a qualitative assessment is not performed, or if the qualitative assessment indicates it is likely that the fair value of a reporting unit is less than its carrying amount, a quantitative test is performed. The quantitative impairment test compares the estimated fair value of the reporting unit to its carrying amount. If the fair value of the reporting unit exceeds its carrying amount, no impairment is indicated. If the fair value of the reporting unit is less than its carrying amount, impairment of goodwill is measured as the excess of the carrying amount over fair value.
Financing Receivable, Held-for-investment, Foreclosed Asset [Policy Text Block]	OREO and Repossessed Assets OREO and repossessed assets consists of real estate assets acquired through, or in lieu of, loan foreclosure and personal property acquired through repossession. Such assets are included in other assets in the accompanying consolidated balance sheets. These assets are held for sale and are initially recorded at estimated fair value less costs to sell, establishing a new cost basis. Subsequent to acquisition, periodic valuations are performed, and the assets are carried at the lower of the carrying amount at the date of acquisition or estimated fair value less cost to sell. Significant property improvements are capitalized to the extent that the resulting carrying value does not exceed fair value less cost to sell. Legal fees, maintenance, taxes, insurance and other direct costs of holding and maintaining these assets are expensed as incurred.
Software and CCA	Software Capitalized software, stated at cost less accumulated depreciation and amortization, includes CCA and capitalizable implementation costs associated with hosting arrangements. Capitalized software is included in other assets in the accompanying consolidated balance sheets. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets, which for CCA is based on the term of the associated hosting arrangements plus any reasonably certain renewals. Direct costs associated with developing or obtaining and implementing internal use software and hosting arrangements that are service contracts incurred during the application development stage are capitalized. The estimated useful lives of software, software licensing rights and CCA implementation costs range from 3 to 5 years.
Investments in Affordable Housing Limited Partnerships	Investments in Affordable Housing Limited Partnerships The Company has acquired investments in limited partnerships that manage or invest in qualified affordable housing projects and provide the Company with low-income housing tax credits and other tax benefits. These investments are included in other assets in the accompanying consolidated balance sheets. The Company accounts for investments in qualified affordable housing projects using the proportional amortization method if certain criteria are met. Under the proportional amortization method, the initial cost of the investment is amortized in proportion to the tax credits and other tax benefits received and the amortization is recognized in the income statement as a component of income tax expense. The investments are evaluated for impairment when events or changes in circumstances indicate that it may be more likely than not that the carrying amount of the investment will not be realized.
Income Tax, Policy	Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates in effect for periods in which the differences are expected to reverse. The effect of changes in tax rates on deferred tax assets and liabilities are recognized in income in the period that includes the enactment date. A valuation allowance is established for deferred tax assets when management determines that it is more likely than not that some portion or all of a deferred tax asset will not be realized. In making such determinations, the Company considers all available positive and negative evidence that may impact the realization of deferred tax assets. These considerations include the amount of taxable income generated in statutory carryback periods, future reversals of existing taxable temporary differences, projected future taxable income and available tax planning strategies. The Company recognizes tax benefits from uncertain tax positions when it is more likely than not that the related tax positions will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the tax positions. An uncertain tax position is a position taken in a previously filed tax return or a position expected to be taken in a future tax return that is not based on clear and unambiguous tax law. The Company measures tax benefits related to uncertain tax positions based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. If the initial assessment fails to result in recognition of a tax benefit, the Company subsequently recognizes a tax benefit if: (i) there are changes in tax law or case law that raise the likelihood of prevailing on the technical merits of the position to more-likely-than-not, (ii) the statute of limitations expires, or (iii) there is a completion of an examination resulting in a settlement of that tax year or position with the appropriate agency. The Company recognizes interest and penalties related to uncertain tax positions, as well as interest income or expense related to tax settlements, in the provision for income taxes.
Share-based Payment Arrangement	Equity Based Compensation The Company periodically grants unvested or restricted shares of common stock and other share-based awards to key employees. For equity classified awards, compensation cost is measured based on the estimated fair value of the awards at the grant date and is recognized in earnings on a straight-line basis over the requisite service period for each award. Liability-classified awards are remeasured each reporting period at fair value until the award is settled, and compensation cost is recognized in earnings on a straight-line basis over the requisite service period for each award, adjusted for changes in fair value each reporting period. Compensation cost related to awards that embody performance conditions is recognized when it is probable that the performance conditions will be achieved. The number of awards expected to vest is estimated in determining the amount of compensation cost to be recognized related to share-based payment transactions. The fair value of unvested shares is generally based on the closing market price of the Company's common stock at the date of grant. Market conditions embedded in awards are reflected in the grant-date fair value of the awards.
Derivatives, Policy	Derivative Financial Instruments and Hedging Activities Interest rate derivative contracts The Company uses interest rate derivative contracts, such as swaps, caps, floors and collars, in the normal course of business to meet the financial needs of its customers and to manage exposure to changes in interest rates. Interest rate contracts are recorded as assets or liabilities in the consolidated balance sheets at fair value. Interest rate derivatives that are used as a risk management tool to hedge the Company's exposure to changes in interest rates have been designated as cash flow or fair value hedging instruments. The gain or loss resulting from changes in the fair value of interest rate derivatives designated and qualifying as cash flow hedging instruments is initially reported as a component of other comprehensive income and subsequently reclassified into earnings in the same period in which the hedged transaction affects earnings. Changes in the fair value of interest rate derivatives designated as fair value hedging instruments as well as the offsetting changes in the fair value of the hedged items caused by fluctuations in the designated benchmark interest rates are recognized in earnings. The Company discontinues hedge accounting prospectively when it is determined that the derivative is no longer effective in offsetting changes in the cash flows or fair value of the hedged item, the derivative expires or is sold, terminated, or exercised, management determines that the designation of the derivative as a hedging instrument is no longer appropriate or, for a cash flow hedge, the occurrence of the forecasted transaction is no longer probable. When hedge accounting on a cash flow hedge is discontinued, any subsequent changes in fair value of the derivative are recognized in earnings. The cumulative unrealized gain or loss related to a discontinued cash flow hedge continues to be reported in AOCI and is subsequently reclassified into earnings in the same period in which the hedged transaction affects earnings, unless it is probable that the forecasted transaction will not occur by the end of the originally specified time period, in which case the cumulative unrealized gain or loss reported in AOCI is reclassified into earnings immediately. When hedge accounting on a fair value hedge is discontinued, adjustments to the carrying amount of the hedged item due to changes in fair value are also discontinued. Cash flows from derivative financial instruments that are accounted for as hedges, including daily settlements of centrally cleared derivatives with the CME, are classified as operating cash flows. Changes in the fair value of interest rate contracts not designated as, or not qualifying as, hedging instruments are recognized currently in earnings.
Transfers and Servicing of Financial Assets, Servicing of Financial Assets, Policy	Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. A gain or loss is recognized in earnings upon completion of the sale based on the difference between the sales proceeds and the carrying value of the assets. Control over the transferred assets is deemed to have been surrendered when: (i) the assets have been legally isolated from the Company, (ii) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (iii) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets.
Earnings Per Share, Policy	Earnings per Common Share Basic earnings per common share is calculated by dividing income allocated to common stockholders for basic earnings per common share by the weighted average number of common shares outstanding for the period, reduced by average unvested stock awards. Unvested stock awards with non-forfeitable rights to dividends, whether paid or unpaid, are considered participating securities and are included in the computation of basic earnings per common share using the two class method whereby net income is allocated between common stock and participating securities. In periods of a net loss, no allocation is made to participating securities as they are not contractually required to fund net losses. Diluted earnings per common share is computed by dividing income allocated to common stockholders for basic earnings per common share, adjusted for earnings reallocated from participating securities, by the weighted average number of common shares outstanding for the period increased for the dilutive effect of unexercised stock options and unvested stock awards using the treasury stock method. Contingently issuable shares are included in the calculation of earnings per common share beginning on the date the contingency was resolved.
Revenue	Revenue From Contracts with Customers Revenue from contracts with customers within the scope of Topic 606 "Revenue from Contracts with Customers", is recognized in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those goods or services as the related performance obligations are satisfied. The majority of our revenues, including revenues from loans, leases, investment securities, derivative instruments and letters of credit and from transfers and servicing of financial assets, are excluded from the scope of Topic 606. Deposit service charges and fees is the most significant category of revenue within the scope of the standard. These service charges and fees consist primarily of monthly maintenance fees and other transaction based fees. Revenue is recognized when our performance obligations are complete, generally monthly for account maintenance fees or when a transaction, such as a wire transfer, is completed. Payment is typically received at the time the performance obligation is satisfied. The aggregate amount of revenue that is within the scope of Topic 606 from sources other than deposit service charges and fees is not material. Reclassifications Certain amounts presented for prior periods have been reclassified to conform to the current period presented.
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Pronouncements Adopted in 2023 ASU No. 2022-02—Financial Instruments—Credit Losses (Topic 326). This ASU eliminated the accounting guidance for TDRs by creditors in Subtopic 310-40, Receivables - Troubled Debt Restructurings by Creditors. The ASU enhanced disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty in the form of an interest rate reduction, an other-than-insignificant payment delay, a term extension, principal forgiveness or a combination thereof. The ASU also updated certain requirements related to accounting for credit losses under ASC 326 and required disclosure of current-period gross charge-offs of financing receivables by year of origination. The Company adopted this ASU in the first quarter of 2023, prospectively, except with respect to the recognition and measurement of TDRs, for which the modified retrospective transition method was applied. The Company recorded a reduction to the ACL of $1.8 million and a cumulative-effect adjustment, net of tax, to retained earnings of $1.3 million on January 1, 2023. Additional and modified disclosures required by this ASU are included in the Notes to these Consolidated Financial Statements.
Property, Plant and Equipment, Impairment	Premises and Equipment Premises and equipment are carried at cost less accumulated depreciation and amortization and are included in other assets in the accompanying consolidated balance sheets. The Company measures assets held for sale at the lower of carrying amount or estimated fair value. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The lives of improvements to existing buildings are based on the lesser of the estimated remaining lives of the buildings or the estimated useful lives of the improvements. Leasehold improvements are amortized over the shorter of the expected terms of the leases at inception, considering options to extend that are reasonably assured, or their useful lives. The estimated useful lives of premises and equipment are as follows: •buildings and improvements - 10 to 30 years; •leasehold improvements - 3 to 20 years; •aircraft and automobiles - 5 to 15 years; •furniture, fixtures and equipment - 5 to 7 years; and •computer equipment - 3 to 5 years.

Leases Schedule of Future Minimum Rental Payment on Operating Leases (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Future Minimum Rental Payment on Operating Leases [Abstract]
Lessor, Operating Lease, Payment to be Received, Year One	$ 31,873
Operating Leases, Future Minimum Payments Receivable, in Two Years	26,854
Operating Leases, Future Minimum Payments Receivable, in Three Years	18,764
Operating Leases, Future Minimum Payments Receivable, in Four Years	15,932
Operating Leases, Future Minimum Payments Receivable, in Five Years	13,825
Operating Leases, Future Minimum Payments Receivable, Thereafter	19,896
Operating Leases, Future Minimum Payments Receivable	$ 127,144

Federal Home Loan Bank Advances and Other Borrowings (Tables)

12 Months Ended

Dec. 31, 2023

Federal Home Loan Banks [Abstract]

Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank

The following table presents information about outstanding FHLB advances as of December 31, 2023 (dollars in thousands):


			Range of Interest Rates
	Amount		Minimum		Maximum		Weighted Average Rate
Maturing in:
2023 - One month or less	$	4,220,000	5.44	%	5.60	%	5.47	%
2023 - Over one month	895,000		5.52	%	5.60	%	5.56	%



Total contractual balance outstanding	$	5,115,000

Schedule of Debt

Notes and other borrowings consisted of the following at the dates indicated (dollars in thousands):


	December 31, 2023		December 31, 2022
Senior notes:
Principal amount of 4.875% senior notes maturing on November 17, 2025	$	388,479	$	400,000
Unamortized discount and debt issuance costs	(1,676)		(2,586)
	386,803		397,414
Subordinated notes:
Principal amount of 5.125% subordinated notes maturing on June 11, 2030	300,000		300,000
Unamortized discount and debt issuance costs	(4,331)		(4,880)
	295,669		295,120
Total notes	682,472		692,534
Finance leases	26,501		28,389
Notes and other borrowings	$	708,973	$	720,923

Deposits (Schedule of Maturities of Time Deposits) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Maturities of Time Deposits [Abstract]
Time Deposit Maturities, Next Twelve Months	$ 4,693,323
Time Deposit Maturities, Year Two	147,364
Time Deposit Maturities, Year Three	322,677
Time Deposit Maturities, Year Four	446
Time Deposit Maturities, after Year Five	185
Time Deposits	$ 5,163,995	$ 4,268,078

Equity Based Compensation Schedule of Other Share-Based Compensation, Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate grant date fair value of shares vesting	$ 20,757	$ 14,383	$ 16,319
Range of the closing price on date of grant, minimum (in Dollars per Share)	$ 16.94	$ 39.39	$ 42.01
Range of the closing price on date of grant, maximum (in Dollars per Share)	$ 35.39	$ 43.67	$ 47.52
Unvested and restricted share awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	509,139	496,361	571,936
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(542,003)	(391,693)	(479,790)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,016,400	1,194,315	1,179,684	1,161,835
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 37.10	$ 39.05	$ 37.17	$ 33.32
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	33.51	41.75	42.17
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ (37.81)	$ (36.72)	$ (34.01)
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations	(145,051)	(90,037)	(74,297)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 37.92	$ 39.38	$ 35.91
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 36,200
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 6 months
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	136,778	66,990	63,814
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(104,976)	(77,648)	(100,881)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	140,632	108,830	119,488	156,555
Performance share units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	136,778	66,990	63,814
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(106,731)	(73,062)	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	267,582	237,535	243,607	179,793
RSU and PSU Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 9,100
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 8 months 12 days
Incentive Compensation Arrangements [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	378,609	294,331	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	613,491	257,976	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 38.11	$ 41.87	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	35.39	41.87	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations	(23,094)	(36,355)	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 35.39	$ 41.87	$ 0

Regulatory Requirements and Restrictions (Schedule of Compliance with Regulatory Capital Requirements Under Banking Regulations) (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Parent Company
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 2,865,758	$ 2,806,713
Tier One Leverage Capital to Average Assets	0.0793	0.0749
Tier One Leverage Capital Required for Capital Adequacy	$ 1,446,093	$ 1,498,309
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	0.0400	0.0400
Common Equity Tier One Risk Based Capital	$ 2,865,758	$ 2,806,713
Common Equity Tier One Risk Based Capital to Risk Weighted Assets	0.1139	0.1100
Common Equity Tier One Risk Based Capital Required to be Well Capitalized	$ 1,635,794	$ 1,658,842
Common Equity Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	6.50%	6.50%
Common Equity Tier One Risk Based Capital Required for Capital Adequacy	$ 1,132,472	$ 1,148,429
Common Equity Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	4.50%	4.50%
Capital conservation buffer required for Common equity tier one	$ 1,761,624	$ 1,786,445
Capital conservation buffer required for Common equity tier one ratio	7.00%	7.00%
Tier One Risk Based Capital	$ 2,865,758	$ 2,806,713
Tier One Risk Based Capital to Risk Weighted Assets	0.1139	0.1100
Tier One Risk Based Capital Required to be Well Capitalized	$ 2,013,284	$ 2,041,652
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800	0.0800
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	$ 1,509,963	$ 1,531,239
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0600	0.0600
Capital conservation buffer required for tier one risk based	$ 2,139,115	$ 2,169,255
Capital conservation buffer required for tier one risk based ratio	8.50%	8.50%
Capital	$ 3,366,597	$ 3,236,797
Capital to Risk Weighted Assets	0.1338	0.1268
Capital Required to be Well Capitalized	$ 2,516,605	$ 2,552,065
Capital Required to be Well Capitalized to Risk Weighted Assets	0.1000	0.1000
Capital Required to be Well Capitalized to Risk Weighted Assets	$ 2,013,284	$ 2,041,652
Capital Required for Capital Adequacy to Risk Weighted Assets	0.0800	0.0800
Capital required under capital conservation buffer	$ 2,642,436	$ 2,679,668
Capital required under capital conservation buffer ratio	10.50%	10.50%
BankUnited [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 3,287,884	$ 3,148,656
Tier One Leverage Capital to Average Assets	0.0911	0.0843
Tier One Leverage Capital Required to be Well Capitalized	$ 1,805,277	$ 1,866,432
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	0.0500	0.0500
Tier One Leverage Capital Required for Capital Adequacy	$ 1,444,221	$ 1,493,145
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	0.0400	0.0400
Common Equity Tier One Risk Based Capital	$ 3,287,884	$ 3,148,656
Common Equity Tier One Risk Based Capital to Risk Weighted Assets	0.1309	0.1240
Common Equity Tier One Risk Based Capital Required to be Well Capitalized	$ 1,632,880	$ 1,650,104
Common Equity Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	6.50%	6.50%
Common Equity Tier One Risk Based Capital Required for Capital Adequacy	$ 1,130,456	$ 1,142,380
Common Equity Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	4.50%	4.50%
Capital conservation buffer required for Common equity tier one	$ 1,758,486	$ 1,777,035
Capital conservation buffer required for Common equity tier one ratio	7.00%	7.00%
Tier One Risk Based Capital	$ 3,287,884	$ 3,148,656
Tier One Risk Based Capital to Risk Weighted Assets	0.1309	0.1240
Tier One Risk Based Capital Required to be Well Capitalized	$ 2,009,699	$ 2,030,897
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	0.0800	0.0800
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	$ 1,507,274	$ 1,523,173
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	0.0600	0.0600
Capital conservation buffer required for tier one risk based	$ 2,135,305	$ 2,157,828
Capital conservation buffer required for tier one risk based ratio	8.50%	8.50%
Capital	$ 3,488,723	$ 3,278,740
Capital to Risk Weighted Assets	0.1389	0.1292
Capital Required to be Well Capitalized	$ 2,512,124	$ 2,538,621
Capital Required to be Well Capitalized to Risk Weighted Assets	0.1000	0.1000
Capital Required to be Well Capitalized to Risk Weighted Assets	$ 2,009,699	$ 2,030,897
Capital Required for Capital Adequacy to Risk Weighted Assets	0.0800	0.0800
Capital required under capital conservation buffer	$ 2,637,730	$ 2,665,552
Capital required under capital conservation buffer ratio	10.50%	10.50%

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

Note 9 Income Taxes

The components of the provision for income taxes were as follows for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021
Current:
Federal	$	82,789	$	76,431	$	61,814
State	22,456		12,293		(18,398)
	105,245		88,724		43,416
Deferred:
Federal	(38,303)		(7,191)		4,348
State	(8,529)		8,628		(13,363)
	(46,832)		1,437		(9,015)
	$	58,413	$	90,161	$	34,401

A reconciliation of expected income tax expense at the statutory federal income tax rate of 21% to the Company's effective income tax rate for the periods indicated follows (dollars in thousands):


	Years Ended December 31,
	2023				2022				2021
	Amount		Percent		Amount		Percent		Amount		Percent
Tax expense calculated at the statutory federal income tax rate	$	49,788	21.00	%	$	78,778	21.00	%	$	94,371	21.00	%
Increases (decreases) resulting from:
Income not subject to tax	(13,404)		(5.65)	%	(10,577)		(2.82)	%	(13,203)		(2.94)	%
State income taxes, net of federal tax benefit	12,162		5.13	%	17,859		4.76	%	16,425		3.66	%
Uncertain tax positions - lapse of statute of limitations	(2,192)		(0.92)	%	(1,093)		(0.29)	%	(25,633)		(5.70)	%
Uncertain tax positions - interest	10,605		4.47	%	6,348		1.69	%	7,397		1.65	%
Discrete income tax benefit	—		—	%	—		—	%	(43,950)		(9.78)	%
Other, net	1,454		0.61	%	(1,154)		(0.31)	%	(1,006)		(0.23)	%
	$	58,413	24.64	%	$	90,161	24.03	%	$	34,401	7.66	%

During the year ended December 31, 2021, the Bank reached a settlement with the Florida Department of Revenue related to certain tax matters for the 2009-2019 tax years and recorded a tax benefit of $43.9 million, net of federal impact.

The components of deferred tax assets and liabilities were as follows at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Deferred tax assets:
Excess of tax basis over carrying value of loans	$	5,246	$	6,243
Allowance for credit losses	55,188		38,211

Net unrealized loss on investment securities available for sale and cash flow hedges	125,580		153,858
Capitalized costs	10,805		18,380
Lease liability	18,592		20,655
Deferred compensation	11,431		9,873
Accrued expenses	19,301		11,464
Other	29,746		34,796
Gross deferred tax assets	275,889		293,480
Deferred tax liabilities:

Lease financing, due to differences in depreciation	96,225		131,018
ROU asset	31,886		31,253
Other	5,480		7,005
Gross deferred tax liabilities	133,591		169,276
Net deferred tax asset	$	142,298	$	124,204

Based on the evaluation of available evidence, the Company has concluded that it is more likely than not that the existing deferred tax assets will be realized. The primary factors supporting this conclusion are the Company's history of reported pre-tax income and the amount of future taxable income that will result from the scheduled reversal of existing deferred tax liabilities.

At December 31, 2023, remaining net operating loss and tax credit carryforwards included Florida net operating loss carryforwards in the amount of $108.6 million. Florida net operating loss carryforwards consisted of $90.9 million expiring from 2030 through 2037 and $17.7 million that can be carried forward indefinitely.

The Company has investments in affordable housing limited partnerships which generate federal Low Income Housing Tax Credits and other tax benefits. The balance of these investments, included in other assets in the accompanying consolidated balance sheet, was $111 million and $100 million at December 31, 2023 and 2022, respectively. Unfunded commitments for affordable housing investments, included in other liabilities in the accompanying consolidated balance sheet, were $77 million and $62 million at December 31, 2023 and 2022, respectively. The maximum exposure to loss as a result of the Company's involvement with these limited partnerships at December 31, 2023, was approximately $164 million. While the Company believes the likelihood of potential losses from these investments is remote, the maximum exposure was determined by assuming a scenario where the projects completely fail and do not meet certain government compliance requirements resulting in recapture of the related tax credits and full impairment of the remaining unamortized investment. These investments did not have a material impact on income tax expense for the years ended December 31, 2023, 2022 and 2021.

The Company has a liability for unrecognized tax benefits relating to uncertain federal and state tax positions in several jurisdictions. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits at the dates indicated follows (in thousands):


	December 31, 2023		December 31, 2022		December 31, 2021
Balance, beginning of period	$	369,880	$	347,809	$	414,203
Additions for tax positions related to the current year	2,802		3,086		2,175
Additions for tax positions related to prior periods	708		12,433		12,887

Reductions due to settlements with taxing authorities	(347)		—		(43,782)
Reductions due to lapse of the statute of limitations	(1,617)		(795)		(30,394)
	371,426		362,533		355,089
Interest and penalties	12,469		7,347		(7,280)
Balance, end of period	$	383,895	$	369,880	$	347,809

As of December 31, 2023, 2022 and 2021, the Company had $343.8 million, $342.6 million and $329.3 million, respectively, of unrecognized federal and state tax benefits, net of federal tax benefits, that if recognized would have impacted the effective tax rate. Unrecognized tax benefits related to federal and state income tax contingencies that may decrease during the 12 months subsequent to December 31, 2023, as a result of settlements with taxing authorities range from zero to $334.7 million.

Interest and penalties related to unrecognized tax benefits are included in the provision for income taxes in the consolidated statements of income. At December 31, 2023 and 2022, accrued interest and penalties included in the consolidated balance sheets, net of federal tax benefits, were $26.4 million and $16.5 million, respectively. The total amount of interest and penalties, net of federal tax benefits, recognized through income tax expense was $10.0 million, $5.9 million and $(5.7) million during the years ended December 31, 2023, 2022 and 2021, respectively.

The Company and its subsidiaries file a consolidated federal income tax return as well as combined state income tax returns where combined filings are required. The federal tax returns for years 2018 through 2022, remain subject to examination in the U.S. Federal jurisdiction. State tax returns for years 2018 through 2022, remain subject to examination by certain states.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

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-Topic 740
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+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income	$ 20,812	$ 46,981	$ 57,996	$ 52,882	$ 64,207	$ 87,850	$ 65,764	$ 67,150	$ 178,671	$ 284,971	$ 414,984

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Fair Value Measurements (Assets for which Nonrecurring Changes in Fair Value have been Recorded) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 8,973,012	$ 9,834,066
Fair Value, Inputs, Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	50,914	32,482
Impaired Loans [Member] \| Fair Value, Inputs, Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	50,885	31,789
OREO and Repossessed Assets [Member] \| Fair Value, Inputs, Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	$ 29	$ 693

Premises and Equipment and Lease Commitments (Summary of Premises and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 247,751	$ 236,977
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(182,934)	(170,707)
Property, Plant and Equipment, Net	64,817	66,270
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,019	1,019
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	78,811	74,607
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	34,118	34,835
Computer equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	16,547	19,380
Software
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	105,593	95,491
Aircraft and automobiles
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 11,663	$ 11,645

Quarterly Financial Information (Unaudited) - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Examination [Line Items]
Tax Adjustments, Settlements, and Unusual Provisions				$ 43,900
Discontinuance of cash flow hedges		$ 0	$ 0	44,833
Deposit insurance expense	$ 35,400	$ 66,747	$ 17,999	$ 18,695

Fair Value Measurements

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 14 Fair Value Measurements

Assets and liabilities measured at fair value on a recurring basis

The following is a description of the methodologies used to estimate the fair values of assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which those measurements are typically classified.

Investment securities available for sale and marketable equity securities—Fair value measurements are based on quoted prices in active markets when available; these measurements are classified within level 1 of the fair value hierarchy. These securities typically include U.S. Treasury securities and certain preferred stocks. If quoted prices in active markets are not available, fair values are estimated using quoted prices of securities with similar characteristics, quoted prices of identical securities in less active markets, discounted cash flow techniques, or matrix pricing models. These securities are generally classified within level 2 of the fair value hierarchy and include U.S. Government agency securities, U.S. Government agency and sponsored enterprise MBS, preferred stock investments for which level 1 valuations are not available, non-mortgage asset-backed securities, single family real estate-backed securities, private label residential MBS and CMOs, private label commercial MBS, collateralized loan obligations and state and municipal obligations. Pricing of these securities is generally primarily spread driven. Observable inputs that may impact the valuation of these securities include benchmark yield curves, credit spreads, reported trades, dealer quotes, bids, issuer spreads, current rating, historical constant prepayment rates, historical voluntary prepayment rates, structural and waterfall features of individual securities, published collateral data, and for certain securities, historical constant default rates and default severities.

The Company uses third-party pricing services in determining fair value measurements for investment securities. To obtain an understanding of the methodologies and assumptions used, management reviews written documentation provided by the pricing services, conducts interviews with valuation desk personnel and reviews model results and detailed assumptions used to value selected securities as considered necessary. Management has established a robust price challenge process that includes a review by the treasury front office of all prices provided on a quarterly basis. Any price evidencing unexpected quarter over quarter fluctuations or deviations from expectations is challenged. If considered necessary to resolve any discrepancies, a price will be obtained from an additional independent valuation source. The Company does not typically adjust the prices provided, other than through this established challenge process. The results of price challenges are subject to review by executive management. Any price discrepancies are resolved based on careful consideration of the assumptions and inputs employed by each of the pricing sources.

Derivative financial instruments—Fair values of interest rate derivatives are determined using widely accepted discounted cash flow modeling techniques. These discounted cash flow models use projections of future cash payments and receipts that are discounted at mid-market rates. Observable inputs that may impact the valuation of these instruments include benchmark swap rates and benchmark forward yield curves. These fair value measurements are generally classified within level 2 of the fair value hierarchy.

The following tables present assets and liabilities measured at fair value on a recurring basis at the dates indicated (in thousands):


	December 31, 2023
	Level 1		Level 2		Total
Investment securities available for sale:
U.S. Treasury securities	$	130,592	$	—	$	130,592
U.S. Government agency and sponsored enterprise residential MBS	—		1,924,207		1,924,207
U.S. Government agency and sponsored enterprise commercial MBS	—		497,859		497,859

Private label residential MBS and CMOs	—		2,295,730		2,295,730
Private label commercial MBS	—		2,198,743		2,198,743
Single family real estate-backed securities	—		366,255		366,255
Collateralized loan obligations	—		1,112,824		1,112,824
Non-mortgage asset-backed securities	—		102,780		102,780
State and municipal obligations	—		102,618		102,618
SBA securities	—		103,024		103,024

Marketable equity securities	32,722		—		32,722

Derivative assets	—		105,658		105,658
Total assets at fair value	$	163,314	$	8,809,698	$	8,973,012
Derivative liabilities	$	—	$	(96,929)	$	(96,929)
Total liabilities at fair value	$	—	$	(96,929)	$	(96,929)


	December 31, 2022

	Level 1		Level 2		Total
Investment securities available for sale:
U.S. Treasury securities	$	135,841	$	—	$	135,841
U.S. Government agency and sponsored enterprise residential MBS	—		1,983,168		1,983,168
U.S. Government agency and sponsored enterprise commercial MBS	—		525,094		525,094

Private label residential MBS and CMOs	—		2,530,663		2,530,663
Private label commercial MBS	—		2,524,354		2,524,354
Single family real estate-backed securities	—		470,441		470,441
Collateralized loan obligations	—		1,136,463		1,136,463
Non-mortgage asset-backed securities	—		95,976		95,976
State and municipal obligations	—		116,661		116,661
SBA securities	—		135,782		135,782

Marketable equity securities	90,884		—		90,884

Derivative assets	—		88,739		88,739
Total assets at fair value	$	226,725	$	9,607,341	$	9,834,066
Derivative liabilities	$	—	$	(126,220)	$	(126,220)
Total liabilities at fair value	$	—	$	(126,220)	$	(126,220)

Assets and liabilities measured at fair value on a non-recurring basis

Following is a description of the methodologies used to estimate the fair values of assets and liabilities that may be measured at fair value on a non-recurring basis, and the level within the fair value hierarchy in which those measurements are typically classified:

Collateral dependent loans and OREO—The carrying amount of collateral dependent loans is typically based on the fair value of the underlying collateral, which may be real estate, enterprise value or other business assets, less estimated costs to sell when repayment is expected to come from the sale of the collateral. The carrying value of OREO is initially measured based on the fair value of the real estate acquired in foreclosure and subsequently adjusted to the lower of cost or estimated fair value, less estimated cost to sell. Fair values of real estate collateral and OREO are typically based on third-party real estate appraisals which utilize market and income approaches to valuation incorporating both observable and unobservable inputs.

Fair value measurements related to collateral dependent loans and OREO are generally classified within level 3 of the fair value hierarchy.

The following table presents the net carrying value of assets classified within level 3 of the fair value hierarchy at the dates indicated, for which non-recurring changes in fair value were recorded during the period then ended (in thousands):


	December 31, 2023		December 31, 2022

Collateral dependent loans	$	50,885	$	31,789

OREO	29		693

	$	50,914	$	32,482

The following table presents the carrying value and fair value of financial instruments and the level within the fair value hierarchy in which those measurements are classified at the dates indicated (dollars in thousands):


		December 31, 2023				December 31, 2022

	Level	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets:
Cash and cash equivalents	1	$	588,283	$	588,283	$	572,647	$	572,647
Investment securities	1/2	$	8,877,354	$	8,877,281	$	9,755,327	$	9,755,190
Non-marketable equity securities	2	$	310,084	$	310,084	$	294,172	$	294,172

Loans, net	3	$	24,430,995	$	23,075,192	$	24,738,042	$	23,342,950
Derivative assets	2	$	105,658	$	105,658	$	88,739	$	88,739
Liabilities:
Demand, savings and money market deposits	2	$	21,374,483	$	21,374,483	$	23,241,256	$	23,241,256
Time deposits	2	$	5,163,995	$	5,133,119	$	4,268,078	$	4,231,167
Federal funds purchased	2	$	—	$	—	$	190,000	$	190,000
FHLB advances	2	$	5,115,000	$	5,115,637	$	5,420,000	$	5,419,588
Notes and other borrowings	2	$	708,973	$	676,077	$	720,923	$	698,359
Derivative liabilities	2	$	96,929	$	96,929	$	126,220	$	126,220

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Leases Schedule of Operating Lease Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Schedule of Operating Lease Equipment [Abstract]
Property Subject to or Available for Operating Lease, Gross		$ 582,147	$ 772,267
Property Subject to or Available for Operating Lease, Accumulated Depreciation		210,238	232,468
Operating lease equipment, net		$ 371,909	$ 539,799
Asset Impairment Charges	$ (2,800)

Federal Home Loan Bank Advances and Other Borrowings

12 Months Ended

Dec. 31, 2023

Federal Home Loan Banks [Abstract]

Borrowings

Note 7 Borrowings

The following table presents information about outstanding FHLB advances as of December 31, 2023 (dollars in thousands):


			Range of Interest Rates
	Amount		Minimum		Maximum		Weighted Average Rate
Maturing in:
2023 - One month or less	$	4,220,000	5.44	%	5.60	%	5.47	%
2023 - Over one month	895,000		5.52	%	5.60	%	5.56	%



Total contractual balance outstanding	$	5,115,000

The table above reflects contractual maturities and rates of outstanding advances and does not incorporate the impact that interest rate derivatives have on the duration or cost of borrowings.

The terms of the Company's security agreement with the FHLB require a specific assignment of collateral consisting of qualifying first mortgage loans, commercial real estate loans and mortgage-backed securities with unpaid principal amounts discounted at various stipulated percentages at least equal to 100% of outstanding FHLB advances. As of December 31, 2023, the Company had pledged investment securities and real estate loans with an aggregate carrying amount of approximately $14.6 billion as collateral for advances and letters of credit from the FHLB.

Notes and other borrowings consisted of the following at the dates indicated (dollars in thousands):


	December 31, 2023		December 31, 2022
Senior notes:
Principal amount of 4.875% senior notes maturing on November 17, 2025	$	388,479	$	400,000
Unamortized discount and debt issuance costs	(1,676)		(2,586)
	386,803		397,414
Subordinated notes:
Principal amount of 5.125% subordinated notes maturing on June 11, 2030	300,000		300,000
Unamortized discount and debt issuance costs	(4,331)		(4,880)
	295,669		295,120
Total notes	682,472		692,534
Finance leases	26,501		28,389
Notes and other borrowings	$	708,973	$	720,923

The senior notes pay interest semiannually and have an effective interest rate of 5.12%, after consideration of issuance discount and costs. The notes may be redeemed by the Company, in whole or in part, at any time prior to August 17, 2025 at the greater of a) 100% of the principal balance or b) the sum of the present values of the remaining scheduled payments of principal and interest on the securities discounted to the redemption date at i) the rate on a United States Treasury security with a maturity comparable to the remaining maturity of the senior notes that would be used to price new issues of corporate debt securities with a maturity comparable to the remaining maturity of the senior notes plus ii) 40 basis points. The senior notes may be redeemed at any time after August 17, 2025 at 100% of principal plus accrued and unpaid interest.

The subordinated notes pay interest semiannually and have an effective interest rate of 5.39%, after consideration of issuance discount and costs. The notes may be redeemed by the Company, in whole or in part, on or after March 11, 2030 at a redemption price equal to 100% of the principal amount being redeemed plus accrued and unpaid interest, subject to the approval of the Federal Reserve. The notes qualify as Tier 2 capital for regulatory capital purposes, subject to applicable limitations.

At December 31, 2023, BankUnited had available borrowing capacity at the FHLB of approximately $4.6 billion and unused borrowing capacity at the FRB of approximately $7.4 billion.

Income Taxes (Schedule of Unrecognized Tax Benefits, Roll Forward) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 369,880	$ 347,809	$ 414,203
Additions for tax positions related to the current year	2,802	3,086	2,175
Additions for tax positions related to prior periods	708	12,433	12,887
Reductions due to settlements with taxing authorities	(347)	0	(43,782)
Reductions due to lapse of the statute of limitations	(1,617)	(795)	(30,394)
Unrecognized Tax Benefits, Period Increase (Decrease)	371,426	362,533	355,089
Interest and penalties	12,469	7,347	7,280
Ending balance	$ 383,895	$ 369,880	$ 347,809

Regulatory Requirements and Restrictions (Tables)

12 Months Ended

Dec. 31, 2023

Banking and Thrift, Other Disclosure [Abstract]

Regulatory Capital Requirements under Banking Regulations [Text Block]

Note 13 Regulatory Requirements and Restrictions

The Company and the Bank are subject to various regulatory capital requirements administered by Federal banking agencies. Failure to meet minimum capital requirements can initiate certain mandatory and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company's financial statements. Under

capital adequacy guidelines and the regulatory framework for prompt corrective action, the Company and the Bank must meet specific capital guidelines that involve quantitative measures of assets, liabilities and certain off-balance-sheet items calculated pursuant to regulation. The capital amounts and classification also are subject to qualitative judgments by the regulators about components, risk weightings and other factors. Banking regulations identify five capital categories for insured depository institutions: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized. As of December 31, 2023 and 2022, all capital ratios of the Company and the Bank exceeded the "well capitalized" levels under the regulatory framework for prompt corrective action. Quantitative measures established by regulation to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of total, common equity tier 1 and tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and of tier 1 capital to average tangible assets (leverage ratio).

The following tables provide information regarding regulatory capital for the Company at the dates indicated (dollars in thousands):


	December 31, 2023
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,865,758	7.93	%	N/A (1)		N/A (1)		$	1,446,093	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,865,758	11.39	%	$	1,635,794	6.50	%	$	1,132,472	4.50	%	$	1,761,624	7.00	%
Tier 1 risk-based capital	$	2,865,758	11.39	%	$	2,013,284	8.00	%	$	1,509,963	6.00	%	$	2,139,115	8.50	%
Total risk-based capital	$	3,366,597	13.38	%	$	2,516,605	10.00	%	$	2,013,284	8.00	%	$	2,642,436	10.50	%
BankUnited:
Tier 1 leverage	$	3,287,884	9.11	%	$	1,805,277	5.00	%	$	1,444,221	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,287,884	13.09	%	$	1,632,880	6.50	%	$	1,130,456	4.50	%	$	1,758,486	7.00	%
Tier 1 risk-based capital	$	3,287,884	13.09	%	$	2,009,699	8.00	%	$	1,507,274	6.00	%	$	2,135,305	8.50	%
Total risk-based capital	$	3,488,723	13.89	%	$	2,512,124	10.00	%	$	2,009,699	8.00	%	$	2,637,730	10.50	%


	December 31, 2022
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,806,713	7.49	%	N/A (1)		N/A (1)		$	1,498,309	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,806,713	11.00	%	$	1,658,842	6.50	%	$	1,148,429	4.50	%	$	1,786,445	7.00	%
Tier 1 risk-based capital	$	2,806,713	11.00	%	$	2,041,652	8.00	%	$	1,531,239	6.00	%	$	2,169,255	8.50	%
Total risk-based capital	$	3,236,797	12.68	%	$	2,552,065	10.00	%	$	2,041,652	8.00	%	$	2,679,668	10.50	%
BankUnited:
Tier 1 leverage	$	3,148,656	8.43	%	$	1,866,432	5.00	%	$	1,493,145	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,148,656	12.40	%	$	1,650,104	6.50	%	$	1,142,380	4.50	%	$	1,777,035	7.00	%
Tier 1 risk-based capital	$	3,148,656	12.40	%	$	2,030,897	8.00	%	$	1,523,173	6.00	%	$	2,157,828	8.50	%
Total risk-based capital	$	3,278,740	12.92	%	$	2,538,621	10.00	%	$	2,030,897	8.00	%	$	2,665,552	10.50	%

(1)There is no Tier 1 leverage ratio component in the definition of a well-capitalized bank holding company.

Upon the adoption of ASU 2016-13 effective January 1, 2020, the Company elected the option to temporarily delay the effects of CECL on regulatory capital for two years, followed by a three-year transition period.

BankUnited is subject to various regulatory restrictions relating to the payment of dividends, including requirements to maintain capital at or above certain minimums, and to remain "well-capitalized" under the prompt corrective action regulations. The Company does not expect that any of these laws, regulations or policies will materially affect the ability of BankUnited to pay dividends in the foreseeable future.

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]

The following tables provide information regarding regulatory capital for the Company at the dates indicated (dollars in thousands):


	December 31, 2023
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,865,758	7.93	%	N/A (1)		N/A (1)		$	1,446,093	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,865,758	11.39	%	$	1,635,794	6.50	%	$	1,132,472	4.50	%	$	1,761,624	7.00	%
Tier 1 risk-based capital	$	2,865,758	11.39	%	$	2,013,284	8.00	%	$	1,509,963	6.00	%	$	2,139,115	8.50	%
Total risk-based capital	$	3,366,597	13.38	%	$	2,516,605	10.00	%	$	2,013,284	8.00	%	$	2,642,436	10.50	%
BankUnited:
Tier 1 leverage	$	3,287,884	9.11	%	$	1,805,277	5.00	%	$	1,444,221	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,287,884	13.09	%	$	1,632,880	6.50	%	$	1,130,456	4.50	%	$	1,758,486	7.00	%
Tier 1 risk-based capital	$	3,287,884	13.09	%	$	2,009,699	8.00	%	$	1,507,274	6.00	%	$	2,135,305	8.50	%
Total risk-based capital	$	3,488,723	13.89	%	$	2,512,124	10.00	%	$	2,009,699	8.00	%	$	2,637,730	10.50	%


	December 31, 2022
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,806,713	7.49	%	N/A (1)		N/A (1)		$	1,498,309	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,806,713	11.00	%	$	1,658,842	6.50	%	$	1,148,429	4.50	%	$	1,786,445	7.00	%
Tier 1 risk-based capital	$	2,806,713	11.00	%	$	2,041,652	8.00	%	$	1,531,239	6.00	%	$	2,169,255	8.50	%
Total risk-based capital	$	3,236,797	12.68	%	$	2,552,065	10.00	%	$	2,041,652	8.00	%	$	2,679,668	10.50	%
BankUnited:
Tier 1 leverage	$	3,148,656	8.43	%	$	1,866,432	5.00	%	$	1,493,145	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,148,656	12.40	%	$	1,650,104	6.50	%	$	1,142,380	4.50	%	$	1,777,035	7.00	%
Tier 1 risk-based capital	$	3,148,656	12.40	%	$	2,030,897	8.00	%	$	1,523,173	6.00	%	$	2,157,828	8.50	%
Total risk-based capital	$	3,278,740	12.92	%	$	2,538,621	10.00	%	$	2,030,897	8.00	%	$	2,665,552	10.50	%

- Definition

The entire disclosure for regulatory capital requirement for depository and lending institutions. Institutions include, but not are not limited to, finance company, insured depository institution, bank holding company, savings and loan association holding company, bank and savings institution not federally insured, mortgage company, foreign financial institution and credit union.

+ References + Details

CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	12 Months Ended
CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income:
Loans	$ 1,318,217	$ 934,642	$ 800,819
Investment securities	488,212	280,100	152,619
Other	51,152	15,709	6,010
Total interest income	1,857,581	1,230,451	959,448
Interest expense:
Deposits	660,305	179,972	67,596
Borrowings	323,472	137,519	96,164
Total interest expense	983,777	317,491	163,760
Net interest income before provision for credit losses	873,804	912,960	795,688
Provision for (recovery of) credit losses	87,607	75,154	(67,119)
Net interest income after provision for credit losses	786,197	837,806	862,807
Non-interest income:
Deposit service charges and fees	21,682	23,402	21,685
Gain (loss) on sale of loans, net	(3,711)	(2,570)	24,394
Gain (loss) on investment securities, net	(10,052)	(15,805)	6,446
Lease financing	45,882	54,111	53,263
Other non-interest income	33,037	18,498	28,365
Total non-interest income	86,838	77,636	134,153
Non-interest expense:
Employee compensation and benefits	280,744	265,548	243,532
Occupancy and equipment	43,345	45,400	47,944
Deposit insurance expense	66,747	17,999	18,695
Professional fees	14,184	11,730	14,386
Technology	79,984	77,103	67,500
Discontinuance of cash flow hedges	0	0	44,833
Depreciation and impairment of operating lease equipment	44,446	50,388	53,764
Other non-interest expense	106,501	72,142	56,921
Total non-interest expense	635,951	540,310	547,575
Income before income taxes	237,084	375,132	449,385
Provision for income taxes	58,413	90,161	34,401
Net income	$ 178,671	$ 284,971	$ 414,984
Earnings per common share, basic	$ 2.39	$ 3.55	$ 4.52
Earnings per common share, diluted	$ 2.38	$ 3.54	$ 4.52

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Investment securities recorded at fair value	$ 8,867,354	$ 9,745,327
Stockholders' equity:
Common stock, par value (in Dollars per Share)		$ 0.01
Common stock, shares authorized (in Shares)	400,000,000	400,000,000
Common stock, shares issued (in Shares)	74,372,505	75,674,587
Common stock, shares outstanding (in Shares)	74,372,505	75,674,587

Investment Securities (Narrative) (Details) $ in Thousands	12 Months Ended
Investment Securities (Narrative) (Details) $ in Thousands	Dec. 31, 2023 USD ($) rental bond security	Dec. 31, 2022 USD ($) bond
Debt Securities, Available-for-sale [Line Items]
Number of held-to-maturity securities \| bond	1	1
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions \| security	558
Number of securities which impairment considered insignificant (in Securities) \| security	114
Available-for-sale securities, gross unrealized loss, considered insignificant \| $	$ 1,100
Interest Receivable \| $	138,000	$ 129,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain (Loss), before Tax \| $	(534,800)	(674,200)
Change in Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain (Loss), before Tax \| $	139,400
Available-for-sale Securities
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral \| $	7,700,000	4,100,000
Interest Receivable \| $	$ 37,000	$ 34,000
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	6
U.S. Government agency and sponsored enterprise residential MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	130
U.S. Government agency and sponsored enterprise commercial MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	26
Private label residential MBS and CMOs
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	114
Percentage of weighted average collateral loss	2.00%
Percentage of weighted average credit support	18.00%
Percentage of securities rated AAA	95.00%
Percentage of securities rated AA	4.00%
Percentage of securities rated A	1.00%
Private label commercial MBS
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	95
Percentage of weighted average collateral loss	7.00%
Percentage of weighted average credit support	43.00%
Percentage of securities rated AAA	85.00%
Percentage of securities rated AA	11.00%
Percentage of securities rated A	4.00%
Single family real estate-backed securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	13
Percentage of weighted average collateral loss	8.00%
Percentage of weighted average credit support	53.00%
Percentage of securities rated AAA	57.00%
Percentage of securities rated AA	17.00%
Number of Securities	1
Collateralized loan obligations
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	28
Percentage of weighted average collateral loss	15.00%
Percentage of weighted average credit support	45.00%
Percentage of securities rated AAA	81.00%
Percentage of securities rated AA	15.00%
Percentage of securities rated A	4.00%
Non-mortgage asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	6
Percentage of weighted average collateral loss	4.00%
Percentage of weighted average credit support	24.00%
Percentage of securities rated AAA	38.00%
Percentage of securities rated AA	62.00%
State and municipal obligations
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	4
Percentage of securities rated AAA	98.00%
Percentage of securities rated AA	2.00%
SBA securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	22

Cover	12 Months Ended
Cover	Dec. 31, 2023
Cover [Abstract]
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE: Portions of the registrant's definitive proxy statement for the 2024 annual meeting of stockholders are incorporated by reference in this Annual Report on Form 10-K in response to Part II. Item 5 and Part III. Items 10, 11, 12, 13 and 14.

Loans and Allowance for Credit Losses

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Loans and Allowance for Credit Losses

Note 4 Loans and Allowance for Credit Losses

Loans consisted of the following at the dates indicated (dollars in thousands):


	December 31, 2023				December 31, 2022

	Total		Percent of Total		Total		Percent of Total
Residential:
1-4 single family residential	$	6,903,013	28.0	%	$	7,128,834	28.6	%
Government insured residential	1,306,014		5.3	%	1,771,880		7.1	%

	8,209,027		33.3	%	8,900,714		35.7	%
Commercial:

Non-owner occupied commercial real estate	5,323,241		21.6	%	5,405,597		21.7	%
Construction and land	495,992		2.0	%	294,360		1.2	%
Owner occupied commercial real estate	1,935,743		7.9	%	1,890,813		7.6	%
Commercial and industrial	6,971,981		28.3	%	6,417,721		25.9	%

Pinnacle - municipal finance	884,690		3.6	%	912,122		3.7	%
Franchise finance	182,408		0.7	%	253,774		1.0	%
Equipment finance	197,939		0.8	%	286,147		1.1	%
Mortgage warehouse lending	432,663		1.8	%	524,740		2.1	%
	16,424,657		66.7	%	15,985,274		64.3	%
Total loans	24,633,684		100.0	%	24,885,988		100.0	%
Allowance for credit losses	(202,689)				(147,946)
Loans, net	$	24,430,995			$	24,738,042

Premiums, discounts and deferred fees and costs, excluding the non-credit related discount on PCD loans, totaled $45 million and $61 million at December 31, 2023 and 2022, respectively.

The following table presents the amortized cost basis of residential PCD loans and the related amount of non-credit discount, net of the related ACL, at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
UPB	$	80,123	$	96,437
Non-credit discount	(35,249)		(44,354)
Total amortized cost of PCD loans	44,874		52,083
ACL related to PCD loans	(161)		(409)
PCD loans, net	$	44,713	$	51,674

During the years ended December 31, 2023, 2022 and 2021, the Company purchased residential loans totaling $493 million, $2.3 billion and $4.8 billion, respectively.

At December 31, 2023 and 2022, the Company had pledged loans with a carrying value of approximately $16.5 billion and $12.4 billion, respectively, as security for FHLB advances and Federal Reserve discount window capacity.

At December 31, 2023 and 2022, accrued interest receivable on loans totaled $138 million and $129 million, respectively, and is included in other assets in the accompanying consolidated balance sheets. The amount of interest income reversed on non-accrual loans was not material for the years ended December 31, 2023, 2022 and 2021.

Allowance for credit losses

The ACL was determined utilizing a 2-year reasonable and supportable forecast period. The quantitative portion of the ACL at December 31, 2023, was determined using three weighted third-party provided economic scenarios. The quantitative portion of the ACL at December 31, 2022 and 2021 was determined using a single third-party provided economic scenario. Activity in the ACL is summarized below for the periods indicated (in thousands):


	Years Ended December 31,
	2023						2022						2021
	Residential		Commercial		Total		Residential		Commercial		Total		Residential		Commercial		Total
Beginning balance	$	11,741	$	136,205	$	147,946	$	9,187	$	117,270	$	126,457	$	18,719	$	238,604	$	257,323
Impact of adoption of ASU 2022-02	(117)		(1,677)		(1,794)		N/A		N/A		N/A		N/A		N/A		N/A
Balance after adoption of ASU 2022-02	11,624		134,528		146,152		9,187		117,270		126,457		18,719		238,604		257,323
Provision (recovery)	(4,002)		82,926		78,924		2,858		70,956		73,814		(9,241)		(55,215)		(64,456)
Charge-offs	—		(35,014)		(35,014)		(412)		(61,643)		(62,055)		(304)		(70,946)		(71,250)
Recoveries	9		12,618		12,627		108		9,622		9,730		13		4,827		4,840
Ending balance	$	7,631	$	195,058	$	202,689	$	11,741	$	136,205	$	147,946	$	9,187	$	117,270	$	126,457

The ACL increased by $54.7 million, from 0.59% to 0.82% of total loans, at December 31, 2023, compared to December 31, 2022. The more significant factors impacting the provision for credit losses and increase in the ACL for the year ended December 31, 2023, included changes in the economic forecast, new commercial loan production, risk rating migration and an increase in certain specific reserves.

The following table presents gross charge-offs during the year ended December 31, 2023, by year of origination (in thousands):



	2023		2022		2021		2020		2019		Prior to 2019		Revolving Loans		Total

CRE	$	—	$	—	$	—	$	—	$	—	$	1,228	$	—	$	1,228
C&I	2,632		12,883		43		316		7,349		2,319		997		26,539



Franchise finance	—		—		—		1,013		2,409		3,825		—		7,247

	$	2,632	$	12,883	$	43	$	1,329	$	9,758	$	7,372	$	997	$	35,014

The following table presents the components of the provision for (recovery of) credit losses for the periods indicated (in thousands):


	Years Ended December 31,
		2023		2022		2021
Amount related to funded portion of loans		$	78,924	$	73,814	$	(64,456)
Amount related to off-balance sheet credit exposures		8,683		1,467		(1,235)
Other		—		(127)		(1,428)

Total provision for (recovery of) credit losses		$	87,607	$	75,154	$	(67,119)

Credit quality information

Credit quality of loans held for investment is continuously monitored by dedicated residential credit risk management and commercial portfolio management functions. The Company also has a workout and recovery department that monitors the credit quality of criticized and classified loans and an independent internal credit review function.

Credit quality indicators for residential loans

Management considers delinquency status to be the most meaningful indicator of the credit quality of residential loans, other than government insured residential loans. Delinquency statistics are updated at least monthly. LTV and FICO scores are also important indicators of credit quality for 1-4 single family residential loans other than government insured loans. FICO scores are generally updated semi-annually, and were most recently updated in the third quarter of 2023. LTVs are typically at origination since we do not routinely update residential appraisals. Substantially all of the government insured residential loans are government insured buyout loans, which the Company buys out of GNMA securitizations upon default. For these loans, traditional measures of credit quality are not particularly relevant considering the guaranteed nature of the loans and the underlying business model. Factors that impact risk inherent in the residential portfolio segment include national and regional economic conditions such as levels of unemployment, wages and interest rates, as well as residential property values.

1-4 Single Family Residential credit exposure, excluding government insured residential loans, based on delinquency status (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year
	2023		2022		2021		2020		2019		Prior		Total
Current	$	363,123	$	1,117,039	$	2,965,840	$	854,376	$	296,146	$	1,255,688	$	6,852,212
30 - 59 Days Past Due	2,200		1,785		7,201		5,745		—		14,527		31,458
60 - 89 Days Past Due	—		2,116		1,465		—		143		2,728		6,452
90 Days or More Past Due	—		5,872		—		—		1,439		5,580		12,891
	$	365,323	$	1,126,812	$	2,974,506	$	860,121	$	297,728	$	1,278,523	$	6,903,013


	December 31, 2022
	Amortized Cost By Origination Year
	2022		2021		2020		2019		2018		Prior		Total
Current	$	1,185,611	$	3,149,299	$	916,923	$	316,023	$	177,891	$	1,321,011	$	7,066,758
30 - 59 Days Past Due	12,752		16,432		3,266		2,953		1,854		5,759		43,016
60 - 89 Days Past Due	252		1,196		229		1,347		—		1,052		4,076
90 Days or More Past Due	2,589		2,158		2,173		360		3,069		4,635		14,984
	$	1,201,204	$	3,169,085	$	922,591	$	320,683	$	182,814	$	1,332,457	$	7,128,834

1-4 Single Family Residential credit exposure, excluding government insured residential loans, based on LTV (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year
LTV	2023		2022		2021		2020		2019		Prior		Total
Less than 61%	$	63,117	$	260,403	$	1,211,101	$	326,771	$	72,219	$	428,451	$	2,362,062
61% - 70%	67,146		280,602		813,682		221,091		71,652		293,784		1,747,957
71% - 80%	235,060		583,724		915,166		312,188		148,483		519,699		2,714,320
More than 80%	—		2,083		34,557		71		5,374		36,589		78,674
	$	365,323	$	1,126,812	$	2,974,506	$	860,121	$	297,728	$	1,278,523	$	6,903,013


	December 31, 2022
	Amortized Cost By Origination Year
LTV	2022		2021		2020		2019		2018		Prior		Total
Less than 61%	$	282,940	$	1,301,279	$	354,720	$	76,404	$	42,864	$	472,090	$	2,530,297
61% - 70%	295,206		857,008		231,732		80,383		49,047		310,649		1,824,025
71% - 80%	620,049		975,542		336,066		158,406		86,463		510,633		2,687,159
More than 80%	3,009		35,256		73		5,490		4,440		39,085		87,353
	$	1,201,204	$	3,169,085	$	922,591	$	320,683	$	182,814	$	1,332,457	$	7,128,834

1-4 Single Family Residential credit exposure, excluding government insured residential loans, based on FICO score (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year
FICO	2023		2022		2021		2020		2019		Prior		Total
760 or greater	$	253,774	$	810,150	$	2,378,572	$	696,363	$	203,966	$	893,290	$	5,236,115
720 - 759	78,882		194,135		392,179		99,412		50,984		210,663		1,026,255
719 or less or not available	32,667		122,527		203,755		64,346		42,778		174,570		640,643
	$	365,323	$	1,126,812	$	2,974,506	$	860,121	$	297,728	$	1,278,523	$	6,903,013


	December 31, 2022
	Amortized Cost By Origination Year
FICO	2022		2021		2020		2019		2018		Prior		Total
760 or greater	$	805,125	$	2,513,045	$	721,982	$	212,574	$	97,076	$	944,783	$	5,294,585
720 - 759	285,507		485,528		132,928		62,301		45,857		216,047		1,228,168
719 or less or not available	110,572		170,512		67,681		45,808		39,881		171,627		606,081
	$	1,201,204	$	3,169,085	$	922,591	$	320,683	$	182,814	$	1,332,457	$	7,128,834

Credit quality indicators for commercial loans

Factors that impact risk inherent in commercial portfolio segments include but are not limited to levels of economic activity or potential disruptions in economic activity, health of the national, regional and to a lesser extent global economy, interest rates, industry trends, demographic trends, inflationary trends, including particularly for commercial real estate loans the cost of insurance, patterns of and trends in customer behavior that influence demand for our borrowers' products and services, and commercial real estate values and related market dynamics. Particularly for the office sector, the evolving impact of hybrid and remote work on vacancies and valuations is a factor. Internal risk ratings are considered the most meaningful indicator of credit quality for commercial loans. Internal risk ratings are generally indicative of the likelihood that a borrower will default, are a key factor influencing the level and nature of ongoing monitoring of loans and may impact the estimation of the ACL. Internal risk ratings are updated on a continuous basis. Generally, relationships with balances in excess of defined thresholds, ranging from $1 million to $3 million, are re-evaluated at least annually and more frequently if circumstances indicate that a change in risk rating may be warranted. The special mention rating is considered a transitional rating for loans exhibiting potential credit weaknesses that could result in deterioration of repayment prospects at some future date if not checked or corrected and that deserve management’s close attention. These borrowers may exhibit declining cash flows or revenues or increasing leverage. Loans with well-defined credit weaknesses that may result in a loss if the deficiencies are not corrected are assigned a risk rating of substandard. These borrowers may exhibit payment defaults, inadequate cash flows from current operations, operating losses, increasing balance sheet leverage, project cost overruns, unreasonable construction delays, exhausted interest reserves, declining collateral values, frequent overdrafts or past due real estate taxes. Loans with weaknesses so severe that collection in full is highly questionable or improbable, but because of certain reasonably specific pending factors have not been charged off, are assigned an internal risk rating of doubtful.

Commercial credit exposure based on internal risk rating (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year												Revolving Loans
	2023		2022		2021		2020		2019		Prior				Total
CRE
Pass	$	668,669	$	1,268,313	$	662,340	$	493,675	$	878,048	$	1,064,601	$	281,584	$	5,317,230
Special mention	19,127		13,377		—		—		57,984		4,912		2,152		97,552
Substandard	—		42,997		2,103		29,180		186,368		142,049		1,754		404,451

Total CRE	$	687,796	$	1,324,687	$	664,443	$	522,855	$	1,122,400	$	1,211,562	$	285,490	$	5,819,233
C&I
Pass	$	1,382,939	$	1,423,581	$	653,730	$	337,322	$	431,257	$	1,040,101	$	3,069,295	$	8,338,225
Special mention	—		85,306		1,215		13,949		49,526		22,398		47,680		220,074
Substandard	3,841		70,731		86,747		16,063		20,757		91,844		44,633		334,616
Doubtful	—		10,580		—		—		4,229		—		—		14,809
Total C&I	$	1,386,780	$	1,590,198	$	741,692	$	367,334	$	505,769	$	1,154,343	$	3,161,608	$	8,907,724
Pinnacle - municipal finance
Pass	$	170,919	$	133,988	$	74,895	$	31,771	$	55,338	$	417,779	$	—	$	884,690

Total Pinnacle - municipal finance	$	170,919	$	133,988	$	74,895	$	31,771	$	55,338	$	417,779	$	—	$	884,690
Franchise finance
Pass	$	5,488	$	26,342	$	33,556	$	30,542	$	24,953	$	25,325	$	201	$	146,407
Special mention	—		—		—		2,279		—		—		—		2,279
Substandard	—		191		976		806		17,797		9,726		—		29,496
Doubtful	—		—		—		—		4,226		—		—		4,226
Total Franchise finance	$	5,488	$	26,533	$	34,532	$	33,627	$	46,976	$	35,051	$	201	$	182,408
Equipment Finance
Pass	$	1,081	$	6,314	$	40,614	$	14,156	$	51,191	$	54,977	$	—	$	168,333

Substandard	—		14,768		2,043		197		5,777		6,821		—		29,606

Total Equipment finance	$	1,081	$	21,082	$	42,657	$	14,353	$	56,968	$	61,798	$	—	$	197,939
Mortgage warehouse lending
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	432,663	$	432,663



Total Mortgage warehouse lending	$	—	$	—	$	—	$	—	$	—	$	—	$	432,663	$	432,663


	December 31, 2022
	Amortized Cost By Origination Year												Revolving Loans
	2022		2021		2020		2019		2018		Prior				Total
CRE
Pass	$	1,256,300	$	758,025	$	550,133	$	1,138,113	$	512,125	$	932,030	$	196,963	$	5,343,689
Special mention	—		—		—		18,006		—		709		—		18,715
Substandard	12,332		1,355		20,103		98,438		56,974		148,351		—		337,553

Total CRE	$	1,268,632	$	759,380	$	570,236	$	1,254,557	$	569,099	$	1,081,090	$	196,963	$	5,699,957
C&I
Pass	$	1,880,853	$	825,410	$	445,988	$	689,003	$	416,287	$	832,952	$	2,900,336	$	7,990,829
Special mention	63		—		208		3,880		—		20,657		310		25,118
Substandard	25,898		13,916		3,319		103,625		19,715		104,190		21,277		291,940
Doubtful	—		—		—		—		647		—		—		647
Total C&I	$	1,906,814	$	839,326	$	449,515	$	796,508	$	436,649	$	957,799	$	2,921,923	$	8,308,534
Pinnacle - municipal finance
Pass	$	179,223	$	110,510	$	66,592	$	66,514	$	29,783	$	459,500	$	—	$	912,122



Total Pinnacle - municipal finance	$	179,223	$	110,510	$	66,592	$	66,514	$	29,783	$	459,500	$	—	$	912,122
Franchise finance
Pass	$	81,146	$	19,251	$	38,293	$	34,483	$	8,617	$	6,799	$	—	$	188,589
Special mention	—		—		—		5,432		2,168		—		—		7,600
Substandard	—		1,617		1,295		22,058		17,148		8,124		—		50,242
Doubtful	—		—		1,013		2,447		3,883		—		—		7,343
Total franchise finance	$	81,146	$	20,868	$	40,601	$	64,420	$	31,816	$	14,923	$	—	$	253,774
Equipment finance
Pass	$	27,386	$	55,015	$	16,488	$	90,286	$	33,264	$	62,353	$	—	$	284,792

Substandard	—		—		—		1,355		—		—		—		1,355

Equipment finance	$	27,386	$	55,015	$	16,488	$	91,641	$	33,264	$	62,353	$	—	$	286,147
Mortgage warehouse lending
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	524,740	$	524,740



Total Mortgage warehouse lending	$	—	$	—	$	—	$	—	$	—	$	—	$	524,740	$	524,740

At December 31, 2023 and 2022, the balance of revolving loans converted to term loans was immaterial.

The following table presents criticized and classified commercial loans, in aggregate by risk rating category, at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Special mention	$	319,905	$	51,433
Substandard - accruing	711,266		605,965
Substandard - non-accruing	86,903		75,125
Doubtful	19,035		7,990
Total	$	1,137,109	$	740,513

Past Due and Non-Accrual Loans:

The following table presents an aging of loans at the dates indicated (in thousands):


	December 31, 2023										December 31, 2022

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due		Total		Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due		Total
1-4 single family residential	$	6,852,212	$	31,458	$	6,452	$	12,891	$	6,903,013	$	7,066,758	$	43,016	$	4,076	$	14,984	$	7,128,834
Government insured residential	835,282		131,652		61,942		277,138		1,306,014		1,025,523		159,461		94,294		492,602		1,771,880



CRE	5,779,309		27,918		1,947		10,059		5,819,233		5,680,829		4,328		4,773		10,027		5,699,957

C&I	8,851,585		16,228		5,536		34,375		8,907,724		8,280,321		2,508		1,028		24,677		8,308,534


Pinnacle - municipal finance	884,690		—		—		—		884,690		912,122		—		—		—		912,122
Franchise finance	182,408		—		—		—		182,408		243,574		1,321		—		8,879		253,774
Equipment finance	197,939		—		—		—		197,939		286,147		—		—		—		286,147
Mortgage warehouse lending	432,663		—		—		—		432,663		524,740		—		—		—		524,740
	$	24,016,088	$	207,256	$	75,877	$	334,463	$	24,633,684	$	24,020,014	$	210,634	$	104,171	$	551,169	$	24,885,988

Included in the table above is the guaranteed portion of SBA loans past due by 90 days or more totaling $39.7 million and $30.8 million at December 31, 2023 and 2022, respectively.

Loans contractually delinquent by 90 days or more and still accruing totaled $278 million and $494 million at December 31, 2023 and 2022, respectively, substantially all of which were government insured residential loans. These loans are government insured pool buyout loans, which the Company buys out of GNMA securitizations upon default.

The following table presents information about loans on non-accrual status at the dates indicated (in thousands):


	December 31, 2023				December 31, 2022

	Amortized Cost		Amortized Cost With No Related Allowance		Amortized Cost		Amortized Cost With No Related Allowance

1-4 single family residential	$	20,513	$	—	$	21,311	$	—
CRE	13,727		1,947		22,352		6,911

C&I	68,533		14,078		47,473		15,642


Franchise finance	16,858		976		13,290		1,668
Equipment finance	6,820		6,820		—		—
	$	126,451	$	23,821	$	104,426	$	24,221

Included in the table above is the guaranteed portion of non-accrual SBA loans totaling $41.8 million and $40.3 million at December 31, 2023 and 2022, respectively. The amount of interest income recognized on non-accrual loans was insignificant for the years ended December 31, 2023, 2022 and 2021. The amount of additional interest income that would have been recognized on non-accrual loans had they performed in accordance with their contractual terms was approximately $7.7 million, $5.9 million and $8.0 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Collateral dependent loans:

The following table presents the amortized cost basis of collateral dependent loans at the dates indicated (in thousands):


	December 31, 2023				December 31, 2022
	Amortized Cost		Extent to Which Secured by Collateral		Amortized Cost		Extent to Which Secured by Collateral
1-4 single family residential	$	—	$	—	$	730	$	730
Commercial:
CRE	11,574		11,574		19,486		18,353
C&I	36,401		25,821		26,404		25,344

Franchise finance	16,668		11,858		11,445		3,729
Equipment finance	6,820		6,820		—		—
Total commercial	71,463		56,073		57,335		47,426
	$	71,463	$	56,073	$	58,065	$	48,156

Collateral for the CRE loan class generally consists of commercial real estate, or for certain construction loans, residential real estate. Collateral for C&I loans generally consists of equipment, accounts receivable, inventory and other business assets and for owner-occupied commercial real estate loans, may also include commercial real estate. Franchise finance loans may be collateralized by franchise value or by equipment. Residential loans are collateralized by residential real estate. There were no significant changes to the extent to which collateral secured collateral dependent loans during the years ended December 31, 2023 and 2022.

Foreclosure of residential real estate

The recorded investment in residential loans in the process of foreclosure was $262 million, of which $250 million was government insured at December 31, 2023, and $413 million, of which $400 million was government insured at December 31, 2022. The carrying amount of foreclosed residential real estate included in other assets in the accompanying consolidated balance sheet was insignificant at December 31, 2023 and 2022.

Loan Modifications

The following tables summarize loans that were modified for borrowers experiencing financial difficulty, by type of modification, during the periods indicated (dollars in thousands):













	Year Ended December 31, 2023
	Interest Rate Reduction				Term Extension				Combination - Interest Rate Reduction and Term Extension
	Total		% (1)		Total		% (1)			Total		% (1)		Total
1-4 single family residential	$	835	—	%	$	—	—	%		$	—	—	%	$	835
Government insured residential	105		—	%	62,402		5	%		2,442		—	%	64,949

C&I	—		—	%	8,532		—	%		—		—	%	8,532
Franchise finance	—		—	%	10,748		6	%		—		—	%	10,748

	$	940			$	81,682				$	2,442			$	85,064

(1)Represents percentage of loans receivable in each category.

The following tables summarize the financial effect of the modifications made to borrowers experiencing difficulty, during the periods indicated:

Year Ended December 31, 2023

Financial Effect

Interest Rate Reduction:

1-4 single family residential

Reduced weighted average contractual interest rate from 4.3% to 3.4%.

Government insured residential

Reduced weighted average contractual interest rate from 4.8% to 3.8%.

Term Extension:

Government insured residential

Added a weighted average 9.1 years to the term of the modified loans.

C&I

Added a weighted average 1.4 years to the term of the modified loans.

Franchise finance

Added a weighted average 2.1 years to the term of the modified loans.

Combination - Interest Rate Reduction and Term Extension:

Government insured residential

Reduced weighted average contractual interest rate from 5.7% to 4.7% and added a weighted average 7.8 years to the term of the modified loans.

The following table presents the aging at December 31, 2023, of loans that were modified since January 1, 2023, the date of adoption of ASU 2022-02 (in thousands):


	Current		30-59 Days Past Due		60-89 Days Past Due		90 Days or More Past Due		Total
1-4 single family residential	$	76	$	—	$	—	$	759	$	835
Government insured residential	24,091		12,335		7,677		20,846		64,949

C&I	8,532		—		—		—		8,532
Franchise finance	10,748		—		—		—		10,748

	$	43,447	$	12,335	$	7,677	$	21,605	$	85,064

The following tables summarizes loans that were modified since January 1, 2023, the date of adoption of ASU 2022-02, and subsequently defaulted, during the periods indicated (in thousands):







	Year Ended December 31, 2023
	Interest Rate Reduction		Term Extension		Combination - Interest Rate Reduction and Term Extension		Total
1-4 single family residential	$	759	$	—	$	—	$	759
Government insured residential	105		32,994		960		34,059




	$	864	$	32,994	$	960	$	34,818

The following table presents the five states with the largest geographic concentrations of 1-4 single family residential loans, excluding government insured residential loans, at the dates indicated (dollars in thousands):


	December 31, 2023				December 31, 2022

	Total		Percent of Total		Total		Percent of Total
California	$	2,171,802	31.5	%	$	2,274,431	31.9	%
New York	1,344,205		19.5	%	1,417,707		19.9	%
Florida	501,744		7.3	%	521,479		7.3	%
Illinois	358,512		5.2	%	360,529		5.1	%
Virginia	312,384		4.5	%	314,530		4.4	%
Others	2,214,366		32.0	%	2,240,158		31.4	%
	$	6,903,013	100.0	%	$	7,128,834	100.0	%

The following table presents the largest geographic concentrations of commercial loans at the dates indicated. Commercial real estate loans are categorized based on the location of the underlying collateral, while all other commercial loans are generally categorized based on the location of the borrowers' businesses (dollars in thousands):


	December 31, 2023								December 31, 2022
	Commercial Real Estate		Percent of Total		All Other Commercial		Percent of Total		Commercial Real Estate		Percent of Total		All Other Commercial		Percent of Total
Florida	$	3,381,394	58.1	%	$	3,321,102	31.3	%	$	3,432,109	60.2	%	$	3,353,314	32.6	%
New York Tri-state	1,430,728		24.6	%	2,901,958		27.4	%	1,535,095		26.9	%	2,781,928		27.0	%
California					891,049		8.4	%					933,334		9.1	%
Other	1,007,111		17.3	%	3,491,315		32.9	%	732,753		12.9	%	3,216,741		31.3	%
	$	5,819,233	100.0	%	$	10,605,424	100.0	%	$	5,699,957	100.0	%	$	10,285,317	100.0	%

No state other than those detailed in the table represented more than 5% of either commercial real estate or other commercial loans at either date presented.

Disclosures Prescribed by Legacy GAAP (Before Adoption of ASU 2022-02) for Prior Periods

The following table summarizes loans that were modified in TDRs during the periods indicated, as well as loans modified during the twelve months preceding December 31, 2022 and 2021 that experienced payment defaults during the periods indicated (dollars in thousands):


	Year Ended December 31, 2022						Year Ended December 31, 2021
	Loans Modified in TDRs During the Period			TDRs Experiencing Payment Defaults During the Period			Loans Modified in TDRs During the Period			TDRs Experiencing Payment Defaults During the Period
	Number of TDRs	Amortized Cost		Number of TDRs	Amortized Cost		Number of TDRs	Amortized Cost		Number of TDRs	Amortized Cost
1-4 single family residential	10	$	5,359	—	$	—	—	$	—	—	$	—
Government insured residential	2,589	405,096		1,190	187,708		239	45,143		84	14,317
CRE	—	—		—	—		1	2,767		—	—
C&I	21	39,052		4	3,703		—	—		—	—

Franchise finance	4	6,329		4	6,329		—	—		—	—

	2,624	$	455,836	1,198	$	197,740	240	$	47,910	84	$	14,317

TDRs during the years ended December 31, 2022 and 2021 generally included interest rate reductions and extensions of maturity. Included in TDRs are residential loans to borrowers who have not reaffirmed their debt discharged in Chapter 7 bankruptcy. The total amount of such loans is not material.

For the year ended December 31, 2021, certain loan modifications that otherwise may have been reported as TDRs and that were within the scope of the CARES Act and interagency regulatory guidance issued in response to the COVID-19 pandemic were not reported as TDRs.

Equity Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Shareholders' Equity and Share-based Payments

Equity Based and Other Compensation Plans

Description of Equity Based Compensation Plans

In 2023, the Board of Directors and the Company's stockholders approved the 2023 Plan. The number of shares initially authorized for grant under the 2023 Plan was 1,900,000 shares. Shares remaining under the 2014 Plan as of the effective date of the 2023 Plan were transferred to the 2023 Plan, and are also available for issuance under the 2023 Plan. Previously, awards were administered under the 2014 Plan or the 2010 Plan. The Plans are administered by the Board of Directors or a committee

thereof and provide for the grant of non-qualified stock options, SARs, restricted shares, deferred shares, performance shares, unrestricted shares and other share-based awards to selected employees, directors or independent contractors of the Company and its affiliates. As of December 31, 2023, no further awards are available for issuance under the 2010 and 2014 plans although unvested awards issued under these Plans are still outstanding. The number of shares of common stock authorized for award under the 2023 Plan, including those transferred from the 2014 Plan, is 3,766,764, of which 2,472,999 shares remain available for issuance as of December 31, 2023. Shares of common stock delivered under the plans may consist of authorized but unissued shares or previously issued shares reacquired by the Company. Unvested awards become fully vested in the event of a change in control, subject to a double trigger, as defined.

Compensation Expense Related to Equity Based Awards

The following table summarizes compensation cost related to equity based awards for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021
Compensation cost of equity based awards:
RSAs	$	16,122	$	16,203	$	13,334
Executive share-based awards	3,351		4,239		7,942
Non-executive RSUs	5,081		4,886		2,707
Total compensation cost of equity based awards	24,554		25,328		23,983
Related tax benefits	(6,384)		(6,585)		(6,116)
Compensation cost of equity based awards, net of tax	$	18,170	$	18,743	$	17,867

Non-Executive Share-Based Awards

RSAs

RSAs are generally valued at the closing price of the Company's common stock on the date of grant. All awards vest in equal annual installments over a period of four years from the date of grant except awards granted to the Company's Board of Directors, which vest over a period of one year.

Non-executive RSUs

The Company issues RSUs based on results of the Company's annual incentive compensation arrangements for certain employees other than those eligible for the executive share-based awards discussed below. These incentive compensation plans provide for a combination of cash payments and RSUs following the end of each annual performance period. The dollar value of share awards to be granted is based on the achievement of performance criteria established in the incentive arrangements. The number of shares of common stock to be awarded is variable, typically based on the closing price of the Company's stock on the date of grant; therefore, these awards are initially classified as liability instruments, with compensation cost recognized from the beginning of the performance period. Awards vest in equal installments over a period of four years from the date of grant. Non-executive RSUs may be settled in shares or cash at the Company's option. To date, all such awards have been settled in shares. The non-executive RSUs do not accumulate dividends prior to vesting.

A summary of activity related to non-executive share-based awards for the periods indicated follows:


	RSA			Non-Executive RSU
	Number of Share Awards	Weighted Average Grant Date Fair Value		Number of Share Awards	Weighted Average Grant Date Fair Value
Unvested share awards outstanding, December 31, 2020	1,161,835	$	33.32	—	$	—
Granted	571,936	42.17		—	—
Vested	(479,790)	34.01		—	—
Canceled or forfeited	(74,297)	35.91		—	—
Unvested share awards outstanding, December 31, 2021	1,179,684	37.17		—	—
Granted	496,361	41.75		294,331	41.87
Vested	(391,693)	36.72		—	—
Canceled or forfeited	(90,037)	39.38		(36,355)	41.87
Unvested share awards outstanding, December 31, 2022	1,194,315	39.05		257,976	41.87
Granted	509,139	33.51		378,609	35.39
Vested	(542,003)	37.81		—	—
Canceled or forfeited	(145,051)	37.92		(23,094)	35.39
Unvested share awards outstanding, December 31, 2023	1,016,400	$	37.10	613,491	$	38.11



	Years Ended December 31,
	2023		2022		2021
Range of the closing price on date of grant	$16.94 - $35.39		$39.39 - $43.67		$42.01 - $47.52
Aggregate grant date fair value of shares vesting	$	20,757	$	14,383	$	16,319

The total unrecognized compensation cost of $36.2 million for all RSAs and non-executive RSUs outstanding at December 31, 2023, will be recognized over a weighted average remaining period of 2.5 years.

Executive share-based awards

Certain of the Company's executives are eligible to receive annual awards of RSUs and PSUs (collectively, the "share units"). Annual awards of RSUs represent a fixed number of shares and vest on December 31st in equal tranches over four years for grant periods prior to 2023, and over three years for awards issued in 2023. PSUs are initially granted based on a target value. The number of PSUs that ultimately vest at the end of the performance measurement period will be based on the achievement of performance criteria pre-established by the Compensation Committee of the Board of Directors. Upon vesting, the share units will be converted to common stock on a one-for-one basis, or may be settled in cash at the Company's option. The share units will accumulate dividends declared on the Company's common stock from the date of grant to be paid subsequent to vesting.

As a result of the majority of previous settlements being in cash, all executive RSUs and PSUs have been determined to be liability instruments and are remeasured at fair value each reporting period until the awards are settled. The RSUs are valued based on the closing price of the Company's common stock at the reporting date. The PSUs are valued based on the closing price of the Company's common stock at the reporting date net of a discount related to any applicable market conditions, considering the probability of meeting the defined performance conditions. Compensation cost related to PSUs is recognized during the performance period based on the probable outcome of the respective performance conditions.

A summary of activity related to executive share-based awards for the periods indicated follows:


	RSU	PSU
Unvested executive share-based awards outstanding, December 31, 2020	156,555	179,793
Granted	63,814	63,814
Vested	(100,881)	—
Unvested executive share-based awards outstanding, December 31, 2021	119,488	243,607
Granted	66,990	66,990
Vested	(77,648)	(73,062)
Unvested executive share-based awards outstanding, December 31, 2022	108,830	237,535
Granted	136,778	136,778
Vested	(104,976)	(106,731)
Unvested executive share-based awards outstanding, December 31, 2023	140,632	267,582

The total liability for these executive share-based awards was $11.0 million at December 31, 2023. The total unrecognized compensation cost of $9.1 million for unvested executive share-based awards at December 31, 2023 will be recognized over a weighted average remaining period of 1.7 years.

Option Awards

The Company had no option awards outstanding at December 31, 2021 or subsequent thereto. During the year ended December 31, 2021, 1,569 option awards with a weighted average exercised price of $15.94, were exercised with immaterial intrinsic value and related tax benefits.

Deferred Compensation Plan

The Company has a non-qualified deferred compensation plan for a group of key management or highly compensated employees whereby a participant, upon election, may defer a portion of eligible compensation. The deferred compensation plan provides for discretionary Company contributions. Generally, the Company has elected not to make contributions. The Company credits each participant's account with income based on either an annual interest rate determined by the Company's Compensation Committee or returns of selected investment portfolios, as elected by the participant. A participant's elective deferrals and interest thereon are at all times 100% vested. Company contributions and interest thereon will become 100% vested upon the earlier of a change in control, as defined, or the participant's death, disability, attainment of normal retirement age or the completion of two years of service. Participant deferrals and any associated earnings will be paid upon separation from service or based on a specified distribution schedule, as elected by the participant. Deferred compensation expense was $2.9 million, $1.4 million and $2.2 million for the years ended December 31, 2023, 2022 and 2021, respectively. Deferred compensation liabilities of $43 million and $37 million were included in other liabilities in the accompanying consolidated balance sheets at December 31, 2023 and 2022, respectively.

BankUnited 401(k) Plan

Under the terms of the 401(k) Plan sponsored by the Company, eligible employees may contribute a portion of compensation not exceeding the limits set by law. Employees are eligible to participate in the plan after one month of service. The 401(k) Plan allows a matching employer contribution equal to 100% of elective deferrals that do not exceed 1% of compensation, plus 70% of elective deferrals that exceed 1% but are less than 6% of compensation. Matching contributions are fully vested after two years of service. For the years ended December 31, 2023, 2022 and 2021, BankUnited made matching contributions to the 401(k) Plan of approximately $6.7 million, $6.2 million and $6.1 million, respectively.

Loans and Allowance for Credit Losses Loans and Allowance for Credit Losses (Schedule of Loan Concentrations by States) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 24,633,684	$ 24,885,988
1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 6,903,013	$ 7,128,834
Percent of loans by state	100.00%	100.00%
Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 5,819,233	$ 5,699,957
Percent of loans by state	100.00%	100.00%
Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 10,605,424	$ 10,285,317
Percent of loans by state	100.00%	100.00%
ILLINOIS \| 1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 358,512	$ 360,529
Percent of loans by state	5.20%	5.10%
California [Member] \| 1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,171,802	$ 2,274,431
Percent of loans by state	31.50%	31.90%
California [Member] \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 891,049	$ 933,334
Percent of loans by state	8.40%	9.10%
Virginia [Member] \| 1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 312,384	$ 314,530
Percent of loans by state	4.50%	4.40%
Others [Member] \| 1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,214,366	$ 2,240,158
Percent of loans by state	32.00%	31.40%
Others [Member] \| Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,007,111	$ 732,753
Percent of loans by state	17.30%	12.90%
Others [Member] \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 3,491,315	$ 3,216,741
Percent of loans by state	32.90%	31.30%
New York Tri-State [Member] \| Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,430,728	$ 1,535,095
Percent of loans by state	24.60%	26.90%
New York Tri-State [Member] \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,901,958	$ 2,781,928
Percent of loans by state	27.40%	27.00%
New York \| 1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,344,205	$ 1,417,707
Percent of loans by state	19.50%	19.90%
FLORIDA \| 1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 501,744	$ 521,479
Percent of loans by state	7.30%	7.30%
FLORIDA \| Commercial Real Estate Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 3,381,394	$ 3,432,109
Percent of loans by state	58.10%	60.20%
FLORIDA \| Commercial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 3,321,102	$ 3,353,314
Percent of loans by state	31.30%	32.60%

Quarterly Financial Information (Unaudited) (Schedule of Quarterly Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Interest income	$ 483,205	$ 470,539	$ 463,421	$ 440,416	$ 401,490	$ 326,024	$ 266,973	$ 235,964	$ 1,857,581	$ 1,230,451	$ 959,448
Interest expense	265,995	255,697	249,543	212,542	158,424	90,188	41,557	27,322	983,777	317,491	163,760
Net interest income before provision for credit losses	217,210	214,842	213,878	227,874	243,066	235,836	225,416	208,642	873,804	912,960	795,688
Provision for (recovery of) credit losses	19,253	33,049	15,517	19,788	39,608	3,720	23,996	7,830	87,607	75,154	(67,119)
Net interest income after provision for credit losses	197,957	181,793	198,361	208,086	203,458	232,116	201,420	200,812	786,197	837,806	862,807
Non-interest income	17,092	27,724	25,487	16,535	26,813	23,072	13,450	14,301	86,838	77,636	134,153
Non-interest expense	190,863	147,090	145,218	152,780	148,479	138,105	127,402	126,324	635,951	540,310	547,575
Income before income taxes	24,186	62,427	78,630	71,841	81,792	117,083	87,468	88,789	237,084	375,132	449,385
Provision for income taxes	3,374	15,446	20,634	18,959	17,585	29,233	21,704	21,639	58,413	90,161	34,401
Net income	$ 20,812	$ 46,981	$ 57,996	$ 52,882	$ 64,207	$ 87,850	$ 65,764	$ 67,150	$ 178,671	$ 284,971	$ 414,984
Earnings per common share, basic	$ 0.27	$ 0.63	$ 0.78	$ 0.71	$ 0.83	$ 1.13	$ 0.82	$ 0.79	$ 2.39	$ 3.55	$ 4.52
Earnings per common share, diluted	$ 0.27	$ 0.63	$ 0.78	$ 0.70	$ 0.82	$ 1.12	$ 0.82	$ 0.79	$ 2.38	$ 3.54	$ 4.52

Equity Based Compensation (Schedule of Options Outstanding and Exercisable, Additional Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Range of the closing price on date of grant, minimum (in Dollars per Share)	$ 16.94	$ 39.39	$ 42.01
Range of the closing price on date of grant, maximum (in Dollars per Share)	$ 35.39	$ 43.67	$ 47.52
Aggregate grant date fair value of shares vesting	$ 20,757	$ 14,383	$ 16,319

Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2023	Feb. 16, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-35039
Entity Registrant Name	BankUnited, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-0162450
Entity Address, Address Line One	14817 Oak Lane
Entity Address, City or Town	Miami Lakes
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33016
City Area Code	305
Local Phone Number	569-2000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock Shares Outstanding		74,371,130
Entity Central Index Key	0001504008
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Financial Statement Error Correction [Flag]	false
ICFR Auditor Attestation Flag	true
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Document Annual Report	true
Entity Public Float			$ 1,582,728,768
NEW YORK STOCK EXCHANGE, INC.
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 Par Value
Trading Symbol	BKU
Security Exchange Name	NYSE

Stockholders' Equity (Categories of Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income, Beginning Balance	$ (437,905)
Other comprehensive income (loss)	80,484	$ (421,965)	$ 33,212
Other comprehensive income, Ending Balance	(357,421)	(437,905)
Unrealized Gains on Investment Securities Available for Sale
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income, Beginning Balance	(498,911)	2,859	63,799
Other comprehensive income (loss)	103,165	(501,770)	(60,940)
Other comprehensive income, Ending Balance	(395,746)	(498,911)	2,859
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income, Beginning Balance	61,006	(18,799)	(112,951)
Other comprehensive income (loss)	(22,681)	79,805	94,152
Other comprehensive income, Ending Balance	38,325	61,006	(18,799)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Other comprehensive income, Beginning Balance	(437,905)	(15,940)	(49,152)
Other comprehensive income (loss)	80,484	(421,965)	33,212
Other comprehensive income, Ending Balance	$ (357,421)	$ (437,905)	$ (15,940)

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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+ Details

Leases Schedule of ROU Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of ROU Assets and Lease Liabilities [Abstract]
Operating lease equipment, net	$ 64,536	$ 72,211
Finance Lease, Right-of-Use Asset	21,638	23,866
Total Right of Use Asset	86,174	96,077
Operating Lease, Liability	72,391	80,909
Finance Lease, Liability	26,501	28,389
Total Lease Liabilities	$ 98,892	$ 109,298
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Finance Lease, Liability, Statement of Financial Position [Extensible List]	Notes and other borrowings	Notes and other borrowings

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of the Total Lending Related Commitments Outstanding

Total lending related commitments outstanding at December 31, 2023 were as follows (in thousands):


Commitments to fund loans	$	257,398

Unfunded commitments under lines of credit	4,659,184
Commercial and standby letters of credit	172,237
	$	5,088,819

Deposits (Summary of Average Balances and Weighted Average Rates Paid on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Demand deposits:
Non-interest bearing, average balance	$ 7,091,029	$ 8,861,111	$ 8,480,964
Non-interest bearing, average rate (in Percent)	0.00%	0.00%	0.00%
Interest bearing, average balance	$ 2,905,968	$ 2,538,906	$ 3,027,649
Interest-bearing, average rate (in Percent)	2.99%	0.55%	0.28%
Savings and Money Market, average balance	$ 10,704,470	$ 12,874,240	$ 13,339,651
Time, average balance	$ 5,169,458	$ 3,338,671	$ 3,490,082
Weighted Average Rate Domestic Deposit, Time Deposits	3.70%	1.06%	0.46%
Deposits, average balance	$ 25,870,925	$ 27,612,928	$ 28,338,346
Weighted Average Rate Domestic Deposit Savings and Money Market	3.57%	1.02%	0.32%
Weighted Average Rate Domestic Deposits	2.55%	0.65%	0.24%

Income Taxes Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current Federal Tax Expense (Benefit)									$ 82,789	$ 76,431	$ 61,814
Current State and Local Tax Expense (Benefit)									22,456	12,293	(18,398)
Current Income Tax Expense (Benefit)									105,245	88,724	43,416
Deferred Federal Income Tax Expense (Benefit)									(38,303)	(7,191)	4,348
Deferred State and Local Income Tax Expense (Benefit)									(8,529)	8,628	(13,363)
Deferred income taxes									(46,832)	1,437	(9,015)
Provision for income taxes	$ 3,374	$ 15,446	$ 20,634	$ 18,959	$ 17,585	$ 29,233	$ 21,704	$ 21,639	$ 58,413	$ 90,161	$ 34,401

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Earnings Per Common Share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Common Share

The computation of basic and diluted earnings per common share is presented below for the periods indicated (in thousands, except share and per share data):


	Years Ended December 31,
c		2023		2022		2021
Basic earnings per common share:
Numerator:
Net income		$	178,671	$	284,971	$	414,984
Distributed and undistributed earnings allocated to participating securities		(3,565)		(5,075)		(5,991)
Income allocated to common stockholders for basic earnings per common share		$	175,106	$	279,896	$	408,993
Denominator:
Weighted average common shares outstanding		74,493,898		80,032,356		91,612,243
Less average unvested stock awards		(1,168,004)		(1,224,568)		(1,212,055)
Weighted average shares for basic earnings per common share		73,325,894		78,807,788		90,400,188
Basic earnings per common share		$	2.39	$	3.55	$	4.52
Diluted earnings per common share:
Numerator:
Income allocated to common stockholders for basic earnings per common share		$	175,106	$	279,896	$	408,993
Adjustment for earnings reallocated from participating securities		(275)		(626)		(585)
Income used in calculating diluted earnings per common share		$	174,831	$	279,270	$	408,408
Denominator:
Weighted average shares for basic earnings per common share		73,325,894		78,807,788		90,400,188
Dilutive effect of certain share-based awards		197,441		94		134
Weighted average shares for diluted earnings per common share		73,523,335		78,807,882		90,400,322
Diluted earnings per common share		$	2.38	$	3.54	$	4.52

Equity Based Compensation (Schedule of Stock Options Activity) (Details)	12 Months Ended
	Dec. 31, 2021 $ / shares shares
Share-Based Payment Arrangement [Abstract]
Exercise of stock options (in Shares) \| shares	(1,569)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price \| $ / shares	$ 15.94

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Schedule of Changes in AOCI

Changes in accumulated other comprehensive income are summarized as follows for the periods indicated (in thousands):


	Year Ended December 31, 2023

	Before Tax		Tax Effect		Net of Tax
Change in net unrealized losses on investment securities available for sale:
Net unrealized holding gain (loss) arising during the period	$	141,227	$	(36,719)	$	104,508
Amounts reclassified to gain on investment securities available for sale, net	(1,815)		472		(1,343)
Net change in unrealized losses on investment securities available for sale	139,412		(36,247)		103,165
Change in net unrealized gain on derivative instruments:
Net unrealized holding gain (loss) arising during the period	35,089		(9,123)		25,966
Amounts reclassified to interest expense on deposits	(23,569)		6,128		(17,441)
Amounts reclassified to interest expense on borrowings	(44,790)		11,645		(33,145)
Amounts reclassified to interest income on loans	2,620		(681)		1,939
Net change in unrealized gains on derivative instruments	(30,650)		7,969		(22,681)
Other comprehensive income	$	108,762	$	(28,278)	$	80,484


	Year Ended December 31, 2022
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized losses on investment securities available for sale:
Net unrealized holding loss arising during the period	$	(674,115)	$	175,251	$	(498,864)
Amounts reclassified to gain on investment securities available for sale, net	(3,927)		1,021		(2,906)
Net change in unrealized losses on investment securities available for sale	(678,042)		176,272		(501,770)
Change in net unrealized gains on derivative instruments:
Net unrealized holding gain arising during the period	107,764		(27,893)		79,871
Amounts reclassified to interest expense on deposits	(4,357)		1,133		(3,224)
Amounts reclassified to interest expense on borrowings	4,224		(1,098)		3,126
Amounts reclassified to interest income on loans	43		(11)		32
Net change in unrealized gains on derivative instruments	107,674		(27,869)		79,805
Other comprehensive loss	$	(570,368)	$	148,403	$	(421,965)



	Year Ended December 31, 2021
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized gains on investment securities available for sale:
Net unrealized holding loss arising during the period	$	(72,789)	$	18,561	$	(54,228)
Amounts reclassified to gain on investment securities available for sale, net	(9,010)		2,298		(6,712)
Net change in unrealized gains on investment securities available for sale	(81,799)		20,859		(60,940)
Change in net unrealized losses on derivative instruments:
Net unrealized holding gain arising during the period	29,808		(7,601)		22,207
Amounts reclassified to interest expense on borrowings	51,739		(13,194)		38,545
Reclassification adjustment for discontinuance of cash flow hedges	44,833		(11,433)		33,400
Net change in unrealized losses on derivative instruments	126,380		(32,228)		94,152
Other comprehensive income	$	44,581	$	(11,369)	$	33,212

Schedule of the Categories of AOCI and Changes Therein

The categories of AOCI and changes therein are presented below for the periods indicated (in thousands):



	Unrealized Gain (Loss) on Investment Securities Available for Sale		Unrealized Gain (Loss) on Derivative Instruments		Total
Balance at December 31, 2020	$	63,799	$	(112,951)	$	(49,152)

Other comprehensive income	(60,940)		94,152		33,212
Balance at December 31, 2021	2,859		(18,799)		(15,940)
Other comprehensive loss	(501,770)		79,805		(421,965)
Balance at December 31, 2022	(498,911)		61,006		(437,905)

Other comprehensive income	103,165		(22,681)		80,484
Balance at December 31, 2023	$	(395,746)	$	38,325	$	(357,421)

Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2023

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)

Financial information by quarter for the periods indicated follows (in thousands, except per share data):


	2023
	Fourth Quarter		Third Quarter		Second Quarter		First Quarter		Total
Interest income	$	483,205	$	470,539	$	463,421	$	440,416	$	1,857,581
Interest expense	265,995		255,697		249,543		212,542		983,777
Net interest income before provision for credit losses	217,210		214,842		213,878		227,874		873,804
Provision for credit losses	19,253		33,049		15,517		19,788		87,607
Net interest income after provision for credit losses	197,957		181,793		198,361		208,086		786,197
Non-interest income	17,092		27,724		25,487		16,535		86,838
Non-interest expense	190,863		147,090		145,218		152,780		635,951
Income before income taxes	24,186		62,427		78,630		71,841		237,084
Provision for income taxes	3,374		15,446		20,634		18,959		58,413
Net income	$	20,812	$	46,981	$	57,996	$	52,882	$	178,671
Earnings per common share, basic	$	0.27	$	0.63	$	0.78	$	0.71	$	2.39
Earnings per common share, diluted	$	0.27	$	0.63	$	0.78	$	0.70	$	2.38


	2022
	Fourth Quarter		Third Quarter		Second Quarter		First Quarter		Total
Interest income	$	401,490	$	326,024	$	266,973	$	235,964	$	1,230,451
Interest expense	158,424		90,188		41,557		27,322		317,491
Net interest income before provision for credit losses	243,066		235,836		225,416		208,642		912,960
Provision for credit losses	39,608		3,720		23,996		7,830		75,154
Net interest income after provision for credit losses	203,458		232,116		201,420		200,812		837,806
Non-interest income	26,813		23,072		13,450		14,301		77,636
Non-interest expense	148,479		138,105		127,402		126,324		540,310
Income before income taxes	81,792		117,083		87,468		88,789		375,132
Provision for income taxes	17,585		29,233		21,704		21,639		90,161
Net income	$	64,207	$	87,850	$	65,764	$	67,150	$	284,971
Earnings per common share, basic	$	0.83	$	1.13	$	0.82	$	0.79	$	3.55
Earnings per common share, diluted	$	0.82	$	1.12	$	0.82	$	0.79	$	3.54

Non-interest expense in the fourth quarter of 2023 was negatively impacted by a $35.4 million FDIC special assessment.

Equity Based Compensation (Schedule of Compensation Costs Related to Equity Based Awards) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	$ 24,554	$ 25,328	$ 23,983
Share-based Payment Arrangement, Expense, Tax Benefit	(6,384)	(6,585)	(6,116)
Share-based Payment Arrangement, Expense, after Tax	18,170	18,743	17,867
Unvested and restricted share awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	16,122	16,203	13,334
RSU and PSU Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	3,351	4,239	7,942
Incentive Compensation Arrangements [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Expense	$ 5,081	$ 4,886	$ 2,707

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Section 35
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Deposits (Tables)

12 Months Ended

Dec. 31, 2023

Broker-Dealer [Abstract]

Summary of Average Balances and Weighted Average Rates Paid on Deposits

The following table presents average balances and weighted average rates paid on deposits for the periods indicated (dollars in thousands):


	Years Ended December 31,
	2023				2022				2021
	Average Balance		Average Rate Paid		Average Balance		Average Rate Paid		Average Balance		Average Rate Paid
Demand deposits:
Non-interest bearing	$	7,091,029	—	%	$	8,861,111	—	%	$	8,480,964	—	%
Interest bearing	2,905,968		2.99	%	2,538,906		0.55	%	3,027,649		0.28	%
Savings and money market	10,704,470		3.57	%	12,874,240		1.02	%	13,339,651		0.32	%
Time	5,169,458		3.70	%	3,338,671		1.06	%	3,490,082		0.46	%
	$	25,870,925	2.55	%	$	27,612,928	0.65	%	$	28,338,346	0.24	%

Time Deposit Maturities

The following table presents maturities of time deposits as of December 31, 2023 (in thousands):


Maturing in:
2024	$	4,693,323
2025	147,364
2026	322,677
2027	446
2028	185

	$	5,163,995

schedule of interest expense on deposits

Interest expense on deposits for the periods indicated was as follows (in thousands):


	Years Ended December 31,
	2023		2022		2021
Interest bearing demand	$	86,759	$	13,919	$	8,550
Savings and money market	382,432		130,705		43,082
Time	191,114		35,348		15,964
	$	660,305	$	179,972	$	67,596

Earnings Per Common Share (Computation of Basic and Diluted Earnings per Common Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net income	$ 20,812	$ 46,981	$ 57,996	$ 52,882	$ 64,207	$ 87,850	$ 65,764	$ 67,150	$ 178,671	$ 284,971	$ 414,984
Distributed and undistributed earnings allocated to participating securities									(3,565)	(5,075)	(5,991)
Income allocated to common stockholders for basic earnings per common share									$ 175,106	$ 279,896	$ 408,993
Denominator:
Weighted average common shares outstanding									74,493,898	80,032,356	91,612,243
Less average unvested stock awards									(1,168,004)	(1,224,568)	(1,212,055)
Weighted Average Number of Shares Outstanding, Basic, Total									73,325,894	78,807,788	90,400,188
Basic earnings per common share	$ 0.27	$ 0.63	$ 0.78	$ 0.71	$ 0.83	$ 1.13	$ 0.82	$ 0.79	$ 2.39	$ 3.55	$ 4.52
Numerator:
Income allocated to common stockholders for basic earnings per common share									$ 175,106	$ 279,896	$ 408,993
Adjustment for earnings reallocated from participating securities									(275)	(626)	(585)
Income used in calculating diluted earnings per common share									$ 174,831	$ 279,270	$ 408,408
Denominator:
Weighted Average Number of Shares Outstanding, Basic, Total									73,325,894	78,807,788	90,400,188
Dilutive effect of certain share-based awards									197,441	94	134
Weighted average shares for diluted earnings per common share									73,523,335	78,807,882	90,400,322
Diluted earnings per common share	$ 0.27	$ 0.63	$ 0.78	$ 0.70	$ 0.82	$ 1.12	$ 0.82	$ 0.79	$ 2.38	$ 3.54	$ 4.52

Loans and Allowance for Credit Losses Loans and Allowance for Credit Losses (Balance of ALLL and Related Loans) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision for (recovery of) credit losses	$ 19,253	$ 33,049	$ 15,517	$ 19,788	$ 39,608	$ 3,720	$ 23,996	$ 7,830	$ 87,607	$ 75,154	$ (67,119)
Off-Balance Sheet, Credit Loss, Liability, Credit Loss Expense (Reversal)									8,683	1,467	(1,235)
Provision for Other Credit Losses									0	127	1,428
Funded Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Provision for (recovery of) credit losses									$ 78,924	$ 73,814	$ (64,456)

Premises and Equipment and Lease Commitments

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Premises, Equipment and Software

Note 8 Premises, Equipment and Software

Premises and equipment and capitalized software costs are included in other assets in the accompanying consolidated balance sheets and are summarized as follows at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Buildings and improvements	$	1,019	$	1,019
Leasehold improvements	78,811		74,607
Furniture, fixtures and equipment	34,118		34,835
Computer equipment	16,547		19,380
Software	105,593		95,491
Aircraft and automobiles	11,663		11,645

	247,751		236,977
Less: accumulated depreciation	(182,934)		(170,707)
Premises, equipment and software, net	$	64,817	$	66,270

Investment Securities (Tables)

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Schedule of Available-for-sale Securities Reconciliation

Investment securities include investment securities available for sale, marketable equity securities, and investment securities held to maturity. The investment securities portfolio consisted of the following at the dates indicated (in thousands):



	December 31, 2023
	Amortized Cost		Gross Unrealized				Carrying Value (1)
			Gains		Losses
Investment securities available for sale:
U.S. Treasury securities	$	139,858	$	532	$	(9,798)	$	130,592
U.S. Government agency and sponsored enterprise residential MBS	1,962,658		1,810		(40,261)		1,924,207
U.S. Government agency and sponsored enterprise commercial MBS	561,557		107		(63,805)		497,859

Private label residential MBS and CMOs	2,596,231		268		(300,769)		2,295,730
Private label commercial MBS	2,282,833		678		(84,768)		2,198,743
Single family real estate-backed securities	383,984		—		(17,729)		366,255
Collateralized loan obligations	1,122,799		735		(10,710)		1,112,824
Non-mortgage asset-backed securities	106,095		156		(3,471)		102,780
State and municipal obligations	107,176		715		(5,273)		102,618
SBA securities	106,237		41		(3,254)		103,024

	9,369,428		$	5,042	$	(539,838)	8,834,632
Investment securities held to maturity	10,000						10,000
	$	9,379,428					8,844,632
Marketable equity securities							32,722
							$	8,877,354



	December 31, 2022
	Amortized Cost		Gross Unrealized				Carrying Value (1)
			Gains		Losses
Investment securities available for sale:
U.S. Treasury securities	$	148,956	$	63	$	(13,178)	$	135,841
U.S. Government agency and sponsored enterprise residential MBS	2,036,693		1,334		(54,859)		1,983,168
U.S. Government agency and sponsored enterprise commercial MBS	600,517		—		(75,423)		525,094

Private label residential MBS and CMOs	2,864,589		54		(333,980)		2,530,663
Private label commercial MBS	2,645,168		176		(120,990)		2,524,354
Single family real estate-backed securities	502,194		—		(31,753)		470,441
Collateralized loan obligations	1,166,838		151		(30,526)		1,136,463
Non-mortgage asset-backed securities	102,194		—		(6,218)		95,976
State and municipal obligations	122,181		695		(6,215)		116,661
SBA securities	139,320		381		(3,919)		135,782
	10,328,650		$	2,854	$	(677,061)	9,654,443
Investment securities held to maturity	10,000						10,000
	$	10,338,650					9,664,443
Marketable equity securities							90,884
							$	9,755,327

(1)At fair value except for securities held to maturity.

Investments Classified by Contractual Maturity Date

At December 31, 2023, contractual maturities of investment securities available for sale, adjusted for anticipated prepayments when applicable, were as follows (in thousands):


	Amortized Cost		Fair Value
Due in one year or less	$	1,005,364	$	967,514
Due after one year through five years	5,121,397		4,948,460
Due after five years through ten years	1,940,887		1,765,738
Due after ten years	1,301,780		1,152,920
	$	9,369,428	$	8,834,632

Gain on Investment Securities, net

The following table provides information about gains and losses on investment securities for the periods indicated (in thousands):


	Years Ended December 31,
		2023		2022		2021

Gross realized gains on investment securities AFS		$	1,862	$	4,058	$	10,005
Gross realized losses on investment securities AFS		(47)		(131)		(995)
Net realized gain		1,815		3,927		9,010

Net losses on marketable equity securities recognized in earnings		(11,867)		(19,732)		(2,564)

Gain (loss) on investment securities, net		$	(10,052)	$	(15,805)	$	6,446

Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value

The following tables present the aggregate fair value and the aggregate amount by which amortized cost exceeded fair value for investment securities available for sale in unrealized loss positions aggregated by investment category and length of time that individual securities had been in continuous unrealized loss positions at the dates indicated (in thousands):


	December 31, 2023

	Less than 12 Months				12 Months or Greater				Total
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
U.S. Treasury securities	$	9,941	$	(27)	$	99,769	$	(9,771)	$	109,710	$	(9,798)
U.S. Government agency and sponsored enterprise residential MBS	82,382		(430)		1,646,081		(39,831)		1,728,463		(40,261)
U.S. Government agency and sponsored enterprise commercial MBS	3,332		(6)		481,651		(63,799)		484,983		(63,805)

Private label residential MBS and CMOs	—		—		2,255,461		(300,769)		2,255,461		(300,769)
Private label commercial MBS	51,434		(323)		2,054,378		(84,445)		2,105,812		(84,768)
Single family real estate-backed securities	—		—		366,255		(17,729)		366,255		(17,729)
Collateralized loan obligations	184,652		(348)		880,609		(10,362)		1,065,261		(10,710)
Non-mortgage asset-backed securities	—		—		79,697		(3,471)		79,697		(3,471)
State and municipal obligations	24,765		(1,049)		32,380		(4,224)		57,145		(5,273)
SBA securities	8,194		(46)		89,763		(3,208)		97,957		(3,254)

	$	364,700	$	(2,229)	$	7,986,044	$	(537,609)	$	8,350,744	$	(539,838)


	December 31, 2022
	Less than 12 Months				12 Months or Greater				Total
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
U.S. Treasury securities	$	29,198	$	(495)	$	86,744	$	(12,683)	$	115,942	$	(13,178)
U.S. Government agency and sponsored enterprise residential MBS	1,243,286		(26,789)		672,322		(28,070)		1,915,608		(54,859)
U.S. Government agency and sponsored enterprise commercial MBS	236,102		(5,736)		288,992		(69,687)		525,094		(75,423)

Private label residential MBS and CMOs	1,103,578		(93,480)		1,413,642		(240,500)		2,517,220		(333,980)
Private label commercial MBS	1,191,969		(39,729)		1,223,223		(81,261)		2,415,192		(120,990)
Single family real estate-backed securities	391,421		(22,293)		79,020		(9,460)		470,441		(31,753)
Collateralized loan obligations	596,803		(14,020)		494,945		(16,506)		1,091,748		(30,526)
Non-mortgage asset-backed securities	95,976		(6,218)		—		—		95,976		(6,218)
State and municipal obligations	67,444		(6,154)		1,114		(61)		68,558		(6,215)
SBA securities	42,900		(553)		74,291		(3,366)		117,191		(3,919)

	$	4,998,677	$	(215,467)	$	4,334,293	$	(461,594)	$	9,332,970	$	(677,061)

Loans and Allowance for Credit Losses (Schedule of Loans) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 24,633,684	$ 24,885,988
Percent of total loans (in Percent)	100.00%	100.00%
Loans and Leases Receivable, Allowance	$ (202,689)	$ (147,946)
Loans and Leases Receivable, Net Amount, Total	24,430,995	24,738,042
Commercial Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 16,424,657	$ 15,985,274
Percent of total loans (in Percent)	66.70%	64.30%
1-4 single family residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 6,903,013	$ 7,128,834
Percent of total loans (in Percent)	28.00%	28.60%
Government Insured Residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,306,014	$ 1,771,880
Percent of total loans (in Percent)	5.30%	7.10%
Commercial real estate, Non-owner occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 5,323,241	$ 5,405,597
Percent of total loans (in Percent)	21.60%	21.70%
Construction and land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 495,992	$ 294,360
Percent of total loans (in Percent)	2.00%	1.20%
Commercial real estate, Owner occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 1,935,743	$ 1,890,813
Percent of total loans (in Percent)	7.90%	7.60%
Commercial and industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 6,971,981	$ 6,417,721
Percent of total loans (in Percent)	28.30%	25.90%
Pinnacle Public Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 884,690	$ 912,122
Percent of total loans (in Percent)	3.60%	3.70%
Bridge - franchise finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 182,408	$ 253,774
Percent of total loans (in Percent)	0.70%	1.00%
Bridge - equipment finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 197,939	$ 286,147
Percent of total loans (in Percent)	0.80%	1.10%
Mortgage warehouse lending [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 432,663	$ 524,740
Percent of total loans (in Percent)	1.80%	2.10%
Residential Portfolio Segment [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 8,209,027	$ 8,900,714
Percent of total loans (in Percent)	33.30%	35.70%

Deposits (Schedule of Interest Expense on Deposits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deposits [Abstract]
Interest Expense, Demand Deposit Accounts	$ 86,759	$ 13,919	$ 8,550
Interest Expense, Money Market and Savings Deposits	382,432	130,705	43,082
Interest Expense, Time Deposits	191,114	35,348	15,964
Interest Expense, Domestic Deposits	$ 660,305	$ 179,972	$ 67,596

Leases Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases [Text Block]

Leases

Leases under which the Company is the lessee

The Company leases branches, office space and a small amount of equipment under either operating or finance leases with remaining terms ranging from one to 12 years, some of which include extension options.

The following table presents ROU assets and lease liabilities at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
ROU assets:
Operating leases	$	64,536	$	72,211
Finance leases	21,638		23,866
	$	86,174	$	96,077
Lease liabilities:
Operating leases	$	72,391	$	80,909
Finance leases	26,501		28,389
	$	98,892	$	109,298

ROU assets and lease liabilities for operating leases are included in "other assets" and "other liabilities", respectively, in the accompanying consolidated balance sheets. ROU assets and lease liabilities for finance leases are included in "other assets" and "notes and other borrowings", respectively.

The weighted average remaining lease term and weighted average discount rate at the dates indicated were:


	December 31, 2023		December 31, 2022
Weighted average remaining lease term:
Operating leases	5.9 years		6.6 years
Finance leases	10.0 years		11.0 years
Weighted average discount rate:
Operating leases	3.2	%	3.1	%
Finance leases	2.9	%	2.9	%

The following table presents the components of lease expense for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021
Operating lease cost:
Fixed costs	$	16,761	$	18,364	$	19,646
Impairment of ROU assets	76		134		183
Total operating lease cost	$	16,837	$	18,498	$	19,829

Finance lease cost:
Amortization of ROU assets	$	2,228	$	2,350	$	2,903
Interest on lease liabilities	778		823		866
Total finance lease cost	$	3,006	$	3,173	$	3,769

Variable lease cost	$	3,440	$	3,589	$	4,147

Short-term lease costs were immaterial for the years ended December 31, 2023, 2022 and 2021.

The following table presents additional information related to operating and finance leases for the dates and periods indicated (in thousands):



	Years Ended December 31,
	2023		2022		2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	778	$	823	$	866
Operating cash flows from operating leases	17,680		18,473		20,056
Financing cash flows from finance leases	2,666		2,652		3,215
	$	21,124	$	21,948	$	24,137

Lease liabilities recognized from obtaining ROU assets:

Operating leases	$	6,896	$	9,086	$	13,325

Future lease payment obligations under leases with terms in excess of one year and a reconciliation to lease liabilities as of December 31, 2023 were as follows (in thousands):


	Operating Leases		Finance Leases		Total
Years ending December 31:
2024	$	17,261	$	2,701	$	19,962
2025	14,870		2,774		17,644
2026	13,530		2,849		16,379
2027	10,809		2,926		13,735
2028	8,256		3,016		11,272
Thereafter	14,843		16,431		31,274
Total future minimum lease payments	79,569		30,697		110,266
Less: interest component	(7,178)		(4,196)		(11,374)
Lease liabilities	$	72,391	$	26,501	$	98,892

Leases under which the Company is the lessor

Direct or Sales Type Financing Leases

The following table presents the components of the investment in direct or sales type financing leases, included in loans in the consolidated balance sheets at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Total minimum lease payments to be received	$	644,614	$	684,847
Estimated unguaranteed residual value of leased assets	3,938		4,024
Gross investment in direct or sales type financing leases	648,552		688,871
Unearned income	(48,403)		(57,622)
Initial direct costs	1,556		2,384
	$	601,705	$	633,633

At December 31, 2023, future minimum lease payments to be received under direct or sales type financing leases were as follows (in thousands):


Years Ending December 31:
2024	$	183,861
2025	155,587
2026	100,775
2027	47,973
2028	32,552
Thereafter	123,866
	$	644,614

Operating Lease Equipment

Operating lease equipment consists primarily of railcars, non-commercial aircraft and other transportation equipment leased to commercial end users. Original lease terms generally range from three to fifteen years. Asset risk is evaluated and managed by a dedicated internal staff of seasoned equipment finance professionals with a broad depth and breadth of experience in the leasing business. The Company has partnered with an industry leading, experienced service provider who provides fleet management and servicing relating to the railcar fleet. Residual risk is managed by setting appropriate residual values at inception and systematic reviews of residual values based on independent appraisals, performed at least annually.

The following table presents the components of operating lease equipment at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Operating lease equipment	$	582,147	$	772,267
Less: accumulated depreciation	(210,238)		(232,468)
Operating lease equipment, net	$	371,909	$	539,799

The Company did not recognize any impairment during the years ended December 31, 2023 and 2022. Impairment was recognized in the amount of $2.8 million during the year ended December 31, 2021. These impairment charges are included in "depreciation and impairment of operating lease equipment" in the accompanying consolidated statements of income.

At December 31, 2023, scheduled minimum rental payments under operating leases were as follows (in thousands):


Years Ending December 31:
2024	$	31,873
2025	26,854
2026	18,764
2027	15,932
2028	13,825
Thereafter	19,896
	$	127,144

The following table summarizes income recognized for operating and direct or sales type finance leases for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021		Location of Lease Income on Consolidated Statements of Income
Operating leases	$	47,868	$	54,111	$	53,263	Non-interest income from lease financing
Direct or sales type finance leases	15,643		17,881		18,329		Interest income on loans
	$	63,511	$	71,992	$	71,592

Leases Schedule of Future Minimum Lease Payments for Operating and Finance Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Minimum Lease Payments for Operating and Finance Leases [Abstract]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 17,261
Lessee, Operating Lease, Liability, Payments, Due Year Two	14,870
Lessee, Operating Lease, Liability, Payments, Due Year Three	13,530
Lessee, Operating Lease, Liability, Payments, Due Year Four	10,809
Lessee, Operating Lease, Liability, Payments, Due Year Five	8,256
Lessee, Operating Lease, Liability, Payments, Due after Year Five	14,843
Lessee, Operating Lease, Liability, Payments, Due	79,569
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(7,178)
Operating Lease, Liability	72,391	$ 80,909
Finance Lease, Liability, Payments, Due Next Twelve Months	2,701
Finance Lease, Liability, Payments, Due Year Two	2,774
Finance Lease, Liability, Payments, Due Year Three	2,849
Finance Lease, Liability, Payments, Due Year Four	2,926
Finance Lease, Liability, Payments, Due Year Five	3,016
Finance Lease, Liability, Payments, Due after Year Five	16,431
Finance Lease, Liability, Payment, Due	30,697
Finance Lease, Liability, Undiscounted Excess Amount	(4,196)
Finance Lease, Liability	26,501	28,389
Total Lease Liability, Payments, Due Next Twelve Months	19,962
Total Lease Liability, Payments, Due Year Two	17,644
Total Lease Liability, Payments, Due Year Three	16,379
Total Lease Liability, Payments, Due Year Four	13,735
Total Lease Liability, Payments, Due Year Five	11,272
Total Lease Liability, Payments, Due After Year Five	31,274
Total Lease Liability, Payments Due	110,266
Total Lease Liability, Undiscounted Excess Amount	(11,374)
Total Lease Liabilities	$ 98,892	$ 109,298

Condensed Financial Statements of BankUnited, Inc.

12 Months Ended

Dec. 31, 2023

Condensed Financial Statements [Abstract]

Condensed Financial Statements

Note 16 Condensed Financial Statements of BankUnited, Inc.

Condensed financial statements of BankUnited, Inc. are presented below (in thousands):

Condensed Balance Sheets


	December 31, 2023		December 31, 2022
Assets:
Cash and cash equivalents	$	262,036	$	266,282
Marketable equity securities, at fair value	32,722		90,884
Investment in BankUnited, N.A.	2,999,190		2,777,082

Other assets	7,739		39,682
Total assets	$	3,301,687	$	3,173,930
Liabilities and Stockholders' Equity:
Notes payable	$	682,472	$	692,534
Other liabilities	41,294		45,415
Stockholders' equity	2,577,921		2,435,981
Total liabilities and stockholders' equity	$	3,301,687	$	3,173,930

Condensed Statements of Income


	Years Ended December 31,
	2023		2022		2021
Income:
Interest and dividends on investment securities	$	3,751	$	5,047	$	4,958
Service fees from subsidiary	16,749		17,185		13,014
Equity in earnings of subsidiary	225,288		338,911		455,672
Loss on investment securities	(11,555)		(19,732)		(2,530)
Gain on extinguishment of debt	904		—		—
Total	235,137		341,411		471,114
Expense:
Interest on borrowings	36,057		36,210		36,143
Employee compensation and benefits	28,271		29,189		26,730
Other	4,995		3,857		3,744
Total	69,323		69,256		66,617
Income before income taxes	165,814		272,155		404,497
Benefit for income taxes	(12,857)		(12,816)		(10,487)
Net income	$	178,671	$	284,971	$	414,984

Condensed Statements of Cash Flows


	Years Ended December 31,
	2023		2022		2021
Cash flows from operating activities:
Net income	$	178,671	$	284,971	$	414,984
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of subsidiaries	(140,288)		266,089		(143,672)
Equity based compensation	26,315		25,179		23,832

Other	8,936		1,858		8,810
Net cash provided by operating activities	73,634		578,097		303,954
Cash flows from investing activities:

Purchase of marketable equity securities	—		—		(35,000)
Proceeds from repayments, sale, maturities and calls of investment securities	73,962		10,000		15,728

Other	(160)		—		(11)
Net cash provided by (used in) investing activities	73,802		10,000		(19,283)
Cash flows from financing activities:


Dividends paid	(79,091)		(79,443)		(85,790)

Repurchase of common stock	(55,154)		(401,288)		(318,499)
Repurchase of senior notes	(10,554)		—		—
Other	(6,883)		(5,296)		(5,931)
Net cash used in financing activities	(151,682)		(486,027)		(410,220)
Net increase (decrease) in cash and cash equivalents	(4,246)		102,070		(125,549)
Cash and cash equivalents, beginning of period	266,282		164,212		289,761
Cash and cash equivalents, end of period	$	262,036	$	266,282	$	164,212
Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid	$	20,706	$	19,346	$	19,876

Dividends received by BankUnited, Inc. from the Bank totaled $85 million, $605 million and $312 million for the years ended December 31, 2023, 2022 and 2021, respectively.

Loans and Allowance for Credit Losses Loans and Allowance for Credit Losses (Gross Charge-Offs by Year of Origination) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Line Items]
2023	$ 2,632
2022	12,883
2021	43
2020	1,329
2019	9,758
Prior to 2019	7,372
Revolving Loans	997
Total	35,014	$ 62,055	$ 71,250
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior to 2019	1,228
Revolving Loans	0
Total	1,228
Commercial and industrial Portfolio Segment
Financing Receivable, Allowance for Credit Loss [Line Items]
2023	2,632
2022	12,883
2021	43
2020	316
2019	7,349
Prior to 2019	2,319
Revolving Loans	997
Total	26,539
Bridge - franchise finance
Financing Receivable, Allowance for Credit Loss [Line Items]
2023	0
2022	0
2021	0
2020	1,013
2019	2,409
Prior to 2019	3,825
Revolving Loans	0
Total	$ 7,247

Equity Based Compensation (Schedule of Nonvested Share Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Range of the closing price on date of grant, maximum (in Dollars per Share)	$ 35.39	$ 43.67	$ 47.52
Range of the closing price on date of grant, minimum (in Dollars per Share)	$ 16.94	$ 39.39	$ 42.01
Aggregate grant date fair value of shares vesting	$ 20,757	$ 14,383	$ 16,319
Unvested and restricted share awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 36,200
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,016,400	1,194,315	1,179,684	1,161,835
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 37.10	$ 39.05	$ 37.17	$ 33.32
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	509,139	496,361	571,936
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	542,003	391,693	479,790
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 37.81	$ 36.72	$ 34.01
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations	(145,051)	(90,037)	(74,297)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 37.92	$ 39.38	$ 35.91
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 33.51	$ 41.75	$ 42.17
Incentive Compensation Arrangements [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	613,491	257,976	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 38.11	$ 41.87	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	378,609	294,331	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 0	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations	(23,094)	(36,355)	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 35.39	$ 41.87	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 35.39	$ 41.87	$ 0

Income Taxes Income Taxes Table (Tables)

12 Months Ended

Dec. 31, 2023

Income Taxes Table [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of the provision for income taxes were as follows for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021
Current:
Federal	$	82,789	$	76,431	$	61,814
State	22,456		12,293		(18,398)
	105,245		88,724		43,416
Deferred:
Federal	(38,303)		(7,191)		4,348
State	(8,529)		8,628		(13,363)
	(46,832)		1,437		(9,015)
	$	58,413	$	90,161	$	34,401

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of expected income tax expense at the statutory federal income tax rate of 21% to the Company's effective income tax rate for the periods indicated follows (dollars in thousands):


	Years Ended December 31,
	2023				2022				2021
	Amount		Percent		Amount		Percent		Amount		Percent
Tax expense calculated at the statutory federal income tax rate	$	49,788	21.00	%	$	78,778	21.00	%	$	94,371	21.00	%
Increases (decreases) resulting from:
Income not subject to tax	(13,404)		(5.65)	%	(10,577)		(2.82)	%	(13,203)		(2.94)	%
State income taxes, net of federal tax benefit	12,162		5.13	%	17,859		4.76	%	16,425		3.66	%
Uncertain tax positions - lapse of statute of limitations	(2,192)		(0.92)	%	(1,093)		(0.29)	%	(25,633)		(5.70)	%
Uncertain tax positions - interest	10,605		4.47	%	6,348		1.69	%	7,397		1.65	%
Discrete income tax benefit	—		—	%	—		—	%	(43,950)		(9.78)	%
Other, net	1,454		0.61	%	(1,154)		(0.31)	%	(1,006)		(0.23)	%
	$	58,413	24.64	%	$	90,161	24.03	%	$	34,401	7.66	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Deferred tax assets:
Excess of tax basis over carrying value of loans	$	5,246	$	6,243
Allowance for credit losses	55,188		38,211

Net unrealized loss on investment securities available for sale and cash flow hedges	125,580		153,858
Capitalized costs	10,805		18,380
Lease liability	18,592		20,655
Deferred compensation	11,431		9,873
Accrued expenses	19,301		11,464
Other	29,746		34,796
Gross deferred tax assets	275,889		293,480
Deferred tax liabilities:

Lease financing, due to differences in depreciation	96,225		131,018
ROU asset	31,886		31,253
Other	5,480		7,005
Gross deferred tax liabilities	133,591		169,276
Net deferred tax asset	$	142,298	$	124,204

Schedule of Unrecognized Tax Benefits Roll Forward


	December 31, 2023		December 31, 2022		December 31, 2021
Balance, beginning of period	$	369,880	$	347,809	$	414,203
Additions for tax positions related to the current year	2,802		3,086		2,175
Additions for tax positions related to prior periods	708		12,433		12,887

Reductions due to settlements with taxing authorities	(347)		—		(43,782)
Reductions due to lapse of the statute of limitations	(1,617)		(795)		(30,394)
	371,426		362,533		355,089
Interest and penalties	12,469		7,347		(7,280)
Balance, end of period	$	383,895	$	369,880	$	347,809

Derivatives and Hedging Activities Derivative and Hedging Activities - Carrying Value of Hedged Item and Cumulative Fair Value Adjustments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Closed Portfolio and Beneficial Interest, Last-of-Layer, Amortized Cost	$ 992,000,000	$ 1,000,000,000
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Loans
Hedged Asset, Fair Value Hedge	$ 100,000,000	100,000,000
Hedged Asset, Fair Value Hedge, Cumulative Increase (Decrease)	$ (1,656,000)	$ (3,923,000)

Condensed Financial Statements of BankUnited, Inc. (Schedule of Condensed Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets:
Cash and cash equivalents	$ 588,283	$ 572,647
Other assets	786,886	740,876
Total assets	35,761,607	37,026,712
Liabilities and Stockholders' Equity:
Other liabilities	821,235	750,474
Stockholders' equity	2,577,921	2,435,981	$ 3,037,761	$ 2,983,012
Total liabilities and stockholders' equity	35,761,607	37,026,712
Parent Company
Assets:
Cash and cash equivalents	262,036	266,282	$ 164,212	$ 289,761
Marketable Securities	32,722	90,884
Investment in subsidiaries	2,999,190	2,777,082
Other assets	7,739	39,682
Total assets	3,301,687	3,173,930
Liabilities and Stockholders' Equity:
Notes Payable	682,472	692,534
Other liabilities	41,294	45,415
Stockholders' equity	2,577,921	2,435,981
Total liabilities and stockholders' equity	$ 3,301,687	$ 3,173,930

Condensed Financial Statements of BankUnited, Inc. (Tables)

12 Months Ended

Dec. 31, 2023

Condensed Financial Statements [Abstract]

Condensed Balance Sheet [Table Text Block]

Condensed Balance Sheets


	December 31, 2023		December 31, 2022
Assets:
Cash and cash equivalents	$	262,036	$	266,282
Marketable equity securities, at fair value	32,722		90,884
Investment in BankUnited, N.A.	2,999,190		2,777,082

Other assets	7,739		39,682
Total assets	$	3,301,687	$	3,173,930
Liabilities and Stockholders' Equity:
Notes payable	$	682,472	$	692,534
Other liabilities	41,294		45,415
Stockholders' equity	2,577,921		2,435,981
Total liabilities and stockholders' equity	$	3,301,687	$	3,173,930

Condensed Income Statement [Table Text Block]

Condensed Statements of Income


	Years Ended December 31,
	2023		2022		2021
Income:
Interest and dividends on investment securities	$	3,751	$	5,047	$	4,958
Service fees from subsidiary	16,749		17,185		13,014
Equity in earnings of subsidiary	225,288		338,911		455,672
Loss on investment securities	(11,555)		(19,732)		(2,530)
Gain on extinguishment of debt	904		—		—
Total	235,137		341,411		471,114
Expense:
Interest on borrowings	36,057		36,210		36,143
Employee compensation and benefits	28,271		29,189		26,730
Other	4,995		3,857		3,744
Total	69,323		69,256		66,617
Income before income taxes	165,814		272,155		404,497
Benefit for income taxes	(12,857)		(12,816)		(10,487)
Net income	$	178,671	$	284,971	$	414,984

Condensed Cash Flow Statement [Table Text Block]

Condensed Statements of Cash Flows


	Years Ended December 31,
	2023		2022		2021
Cash flows from operating activities:
Net income	$	178,671	$	284,971	$	414,984
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in undistributed earnings of subsidiaries	(140,288)		266,089		(143,672)
Equity based compensation	26,315		25,179		23,832

Other	8,936		1,858		8,810
Net cash provided by operating activities	73,634		578,097		303,954
Cash flows from investing activities:

Purchase of marketable equity securities	—		—		(35,000)
Proceeds from repayments, sale, maturities and calls of investment securities	73,962		10,000		15,728

Other	(160)		—		(11)
Net cash provided by (used in) investing activities	73,802		10,000		(19,283)
Cash flows from financing activities:


Dividends paid	(79,091)		(79,443)		(85,790)

Repurchase of common stock	(55,154)		(401,288)		(318,499)
Repurchase of senior notes	(10,554)		—		—
Other	(6,883)		(5,296)		(5,931)
Net cash used in financing activities	(151,682)		(486,027)		(410,220)
Net increase (decrease) in cash and cash equivalents	(4,246)		102,070		(125,549)
Cash and cash equivalents, beginning of period	266,282		164,212		289,761
Cash and cash equivalents, end of period	$	262,036	$	266,282	$	164,212
Supplemental schedule of non-cash investing and financing activities:
Dividends declared, not paid	$	20,706	$	19,346	$	19,876

Derivatives and Hedging Activities (Tables)

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Interest Rate Contract Derivative Financial Instruments and Related Hedged Items

The following table summarizes the Company's derivatives designated as hedging instruments as of the dates indicated (in thousands):


	December 31, 2023						December 31, 2022

	Notional Amount		Fair Value(1)				Notional Amount		Fair Value(1)
			Asset		Liability				Asset		Liability
Derivatives designated as cash flow hedges:
Interest rate swaps	$	3,215,000	$	—	$	(1,048)	$	1,970,000	$	941	$	(1,514)
Interest rate caps purchased	200,000		10,157		—		200,000		15,673		—
Interest rate collar	125,000		84		—		125,000		—		(203)
Derivatives designated as fair value hedges:
Pay-fixed interest rate swaps	100,000		—		—		100,000		—		—
	$	3,640,000	$	10,241	$	(1,048)	$	2,395,000	$	16,614	$	(1,717)

(1) The fair values of derivatives are included in other assets or other liabilities in the consolidated balance sheets.

Schedule of Cash Flow Hedging Instruments, Statements of Financial Performance and Financial Position, Location

The following table provides information about the amount of gain (loss) related to derivatives designated as cash flow hedges reclassified from AOCI into interest income or expense for the periods indicated (in thousands):


	Years Ended December 31,
		2023		2022		2021
Location of gain (loss) reclassified from AOCI into income:
Interest expense on borrowings		$	44,790	$	(4,224)	$	(51,739)
Interest expense on deposits		23,569		4,357		—
Interest income on loans		(2,620)		(43)		—
		$	65,739	$	90	$	(51,739)

Derivative and Hedging Activities - Carrying Value of Hedged Item and Cumulative Fair Value Adjustments

The following table provides information about the hedged items related to derivatives designated as fair value hedges at the date indicated (in thousands):


	December 31, 2023		December 31, 2022		Location in Consolidated Balance Sheets
Contractual balance outstanding of hedged item (1)	$	100,000	$	100,000	Loans
Cumulative fair value hedging adjustments	$	(1,656)	$	(3,923)	Loans

(1)This amount is included in the amortized cost basis of a closed portfolio of loans used to designate hedging relationships in a portfolio layer method hedge in which the hedged item is anticipated to be outstanding for the designated hedge period. The amortized cost basis of the closed portfolio used in this hedging relationship was $992 million and $1 billion, respectively, at December 31, 2023 and 2022.

Derivatives Not Designated as Hedging Instruments

The following table summarizes the Company's derivatives not designated as hedging instruments as of the dates indicated (in thousands):


	December 31, 2023						December 31, 2022

	Notional Amount		Fair Value(1)				Notional Amount		Fair Value(1)
			Asset		Liability				Asset		Liability
Derivatives not designated as hedges:
Pay-fixed interest rate swaps	$	2,166,813	$	76,793	$	(16,702)	$	1,916,719	$	67,942	$	(2,195)
Pay-variable interest rate swaps	2,166,813		16,702		(77,257)		1,916,719		2,195		(120,320)
Interest rate caps purchased	65,610		1,922		—		42,920		1,988		—
Interest rate caps sold	65,610		—		(1,922)		42,920		—		(1,988)
	$	4,464,846	$	95,417	$	(95,881)	$	3,919,278	$	72,125	$	(124,503)

(1) Fair values of these derivatives are included in other assets and other liabilities in the consolidated balance sheets.

Schedule of Interest Rate Swaps Subject to Master Netting Agreements

The Company does not offset assets and liabilities under master netting agreements for financial reporting purposes. Information on interest rate swaps and caps subject to these agreements is as follows at the dates indicated (in thousands):


	December 31, 2023

			Gross Amounts Offset in Balance Sheet		Net Amounts Presented in Balance Sheet		Gross Amounts Not Offset in Balance Sheet
	Gross Amounts Recognized						Derivative Instruments		Collateral Pledged		Net Amount
Derivative assets	$	88,956	$	—	$	88,956	$	(15,154)	$	(73,730)	$	72
Derivative liabilities	(17,750)		—		(17,750)		15,154		2,596		—
	$	71,206	$	—	$	71,206	$	—	$	(71,134)	$	72


	December 31, 2022

			Gross Amounts Offset in Balance Sheet		Net Amounts Presented in Balance Sheet		Gross Amounts Not Offset in Balance Sheet
	Gross Amounts Recognized						Derivative Instruments		Collateral Pledged		Net Amount
Derivative assets	$	86,544	$	—	$	86,544	$	(3,912)	$	(79,447)	$	3,185
Derivative liabilities	(3,912)		—		(3,912)		3,912		—		—
	$	82,632	$	—	$	82,632	$	—	$	(79,447)	$	3,185

Leases Schedule of future minimum lease payments under direct or sales type financing leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Next Twelve Months	$ 183,861
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Two Years	155,587
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Three Years	100,775
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Four Years	47,973
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Five Years	32,552
Sales-type and Direct Financing Leases, Lease Receivable, Payments to be Received, Thereafter	123,866
Sales-type and Direct Financing Leases, Lease Receivable	$ 644,614	$ 684,847

Federal Home Loan Bank Advances, Notes and Other Borrowings Long-Term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Capitalization, Long-term Debt [Line Items]
Long-term Debt	$ 682,472	$ 692,534
Finance Lease, Liability	26,501	28,389
Long-term Debt and Lease Obligation	708,973	720,923
Subordinated Debt
Schedule of Capitalization, Long-term Debt [Line Items]
Long-term Debt, Gross	300,000	300,000
Debt Instrument, Unamortized Discount	(4,331)	(4,880)
Long-term Debt	$ 295,669	295,120
Subordinated Debt \| Subordinated Debt 5.125% Maturing on June 11, 2030
Schedule of Capitalization, Long-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	5.125%
Senior Notes
Schedule of Capitalization, Long-term Debt [Line Items]
Long-term Debt, Gross	$ 388,479	400,000
Debt Instrument, Unamortized Discount	(1,676)	(2,586)
Long-term Debt	$ 386,803	$ 397,414
Senior Notes \| Senior Notes 4.875% Maturing on November 17, 2025
Schedule of Capitalization, Long-term Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.875%

Commitments and Contingencies Commitments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Lending related commitments [Line Items]
Unused Commitments to Extend Credit	$ 5,088,819
Commitments to fund loans
Lending related commitments [Line Items]
Unused Commitments to Extend Credit	257,398
Unfunded commitments under lines of credit
Lending related commitments [Line Items]
Unused Commitments to Extend Credit	4,659,184
Commercial and standby letters of credit
Lending related commitments [Line Items]
Unused Commitments to Extend Credit	$ 172,237

Loans and Allowance for Credit Losses Loans and Allowance for Credit Losses (Schedule of Troubled Debt Restructurings) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Contracts	2,624	240
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 455,836	$ 47,910
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	1,198	84
Financing Receivable, Troubled Debt Restructuring, Modified, Subsequent Default	$ 197,740	$ 14,317
1-4 single family residential
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Contracts	10	0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 5,359	$ 0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Financing Receivable, Troubled Debt Restructuring, Modified, Subsequent Default	$ 0	$ 0
US Government Agency Insured Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Contracts	2,589	239
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 405,096	$ 45,143
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	1,190	84
Financing Receivable, Troubled Debt Restructuring, Modified, Subsequent Default	$ 187,708	$ 14,317
Bridge - franchise finance
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Contracts	4	0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 6,329	$ 0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	4	0
Financing Receivable, Troubled Debt Restructuring, Modified, Subsequent Default	$ 6,329	$ 0
Commercial and industrial Portfolio Segment
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Contracts	21	0
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 39,052	$ 0
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	4	0
Financing Receivable, Troubled Debt Restructuring, Modified, Subsequent Default	$ 3,703	$ 0
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing Receivable, Modifications, Number of Contracts	0	1
Financing Receivable, Troubled Debt Restructuring, Postmodification	$ 0	$ 2,767
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts	0	0
Financing Receivable, Troubled Debt Restructuring, Modified, Subsequent Default	$ 0	$ 0

Investment Securities

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Investment Securities

Note 3 Investment Securities



	December 31, 2023
	Amortized Cost		Gross Unrealized				Carrying Value (1)
			Gains		Losses
Investment securities available for sale:
U.S. Treasury securities	$	139,858	$	532	$	(9,798)	$	130,592
U.S. Government agency and sponsored enterprise residential MBS	1,962,658		1,810		(40,261)		1,924,207
U.S. Government agency and sponsored enterprise commercial MBS	561,557		107		(63,805)		497,859

Private label residential MBS and CMOs	2,596,231		268		(300,769)		2,295,730
Private label commercial MBS	2,282,833		678		(84,768)		2,198,743
Single family real estate-backed securities	383,984		—		(17,729)		366,255
Collateralized loan obligations	1,122,799		735		(10,710)		1,112,824
Non-mortgage asset-backed securities	106,095		156		(3,471)		102,780
State and municipal obligations	107,176		715		(5,273)		102,618
SBA securities	106,237		41		(3,254)		103,024

	9,369,428		$	5,042	$	(539,838)	8,834,632
Investment securities held to maturity	10,000						10,000
	$	9,379,428					8,844,632
Marketable equity securities							32,722
							$	8,877,354



	December 31, 2022
	Amortized Cost		Gross Unrealized				Carrying Value (1)
			Gains		Losses
Investment securities available for sale:
U.S. Treasury securities	$	148,956	$	63	$	(13,178)	$	135,841
U.S. Government agency and sponsored enterprise residential MBS	2,036,693		1,334		(54,859)		1,983,168
U.S. Government agency and sponsored enterprise commercial MBS	600,517		—		(75,423)		525,094

Private label residential MBS and CMOs	2,864,589		54		(333,980)		2,530,663
Private label commercial MBS	2,645,168		176		(120,990)		2,524,354
Single family real estate-backed securities	502,194		—		(31,753)		470,441
Collateralized loan obligations	1,166,838		151		(30,526)		1,136,463
Non-mortgage asset-backed securities	102,194		—		(6,218)		95,976
State and municipal obligations	122,181		695		(6,215)		116,661
SBA securities	139,320		381		(3,919)		135,782
	10,328,650		$	2,854	$	(677,061)	9,654,443
Investment securities held to maturity	10,000						10,000
	$	10,338,650					9,664,443
Marketable equity securities							90,884
							$	9,755,327

(1)At fair value except for securities held to maturity.

Investment securities held to maturity at December 31, 2023 and 2022, consisted of one State of Israel bond maturing in October 2024. Accrued interest receivable on investments totaled $37 million and $34 million at December 31, 2023 and 2022, respectively, and is included in other assets in the accompanying consolidated balance sheets.

At December 31, 2023, contractual maturities of investment securities available for sale, adjusted for anticipated prepayments when applicable, were as follows (in thousands):


	Amortized Cost		Fair Value
Due in one year or less	$	1,005,364	$	967,514
Due after one year through five years	5,121,397		4,948,460
Due after five years through ten years	1,940,887		1,765,738
Due after ten years	1,301,780		1,152,920
	$	9,369,428	$	8,834,632

The carrying value of securities pledged as collateral for FHLB advances, public deposits, interest rate swaps and to secure borrowing capacity at the FRB totaled $7.7 billion and $4.1 billion at December 31, 2023 and 2022, respectively.

The following table provides information about gains and losses on investment securities for the periods indicated (in thousands):


	Years Ended December 31,
		2023		2022		2021

Gross realized gains on investment securities AFS		$	1,862	$	4,058	$	10,005
Gross realized losses on investment securities AFS		(47)		(131)		(995)
Net realized gain		1,815		3,927		9,010

Net losses on marketable equity securities recognized in earnings		(11,867)		(19,732)		(2,564)

Gain (loss) on investment securities, net		$	(10,052)	$	(15,805)	$	6,446


	December 31, 2023

	Less than 12 Months				12 Months or Greater				Total
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
U.S. Treasury securities	$	9,941	$	(27)	$	99,769	$	(9,771)	$	109,710	$	(9,798)
U.S. Government agency and sponsored enterprise residential MBS	82,382		(430)		1,646,081		(39,831)		1,728,463		(40,261)
U.S. Government agency and sponsored enterprise commercial MBS	3,332		(6)		481,651		(63,799)		484,983		(63,805)

Private label residential MBS and CMOs	—		—		2,255,461		(300,769)		2,255,461		(300,769)
Private label commercial MBS	51,434		(323)		2,054,378		(84,445)		2,105,812		(84,768)
Single family real estate-backed securities	—		—		366,255		(17,729)		366,255		(17,729)
Collateralized loan obligations	184,652		(348)		880,609		(10,362)		1,065,261		(10,710)
Non-mortgage asset-backed securities	—		—		79,697		(3,471)		79,697		(3,471)
State and municipal obligations	24,765		(1,049)		32,380		(4,224)		57,145		(5,273)
SBA securities	8,194		(46)		89,763		(3,208)		97,957		(3,254)

	$	364,700	$	(2,229)	$	7,986,044	$	(537,609)	$	8,350,744	$	(539,838)


	December 31, 2022
	Less than 12 Months				12 Months or Greater				Total
	Fair Value		Unrealized Losses		Fair Value		Unrealized Losses		Fair Value		Unrealized Losses
U.S. Treasury securities	$	29,198	$	(495)	$	86,744	$	(12,683)	$	115,942	$	(13,178)
U.S. Government agency and sponsored enterprise residential MBS	1,243,286		(26,789)		672,322		(28,070)		1,915,608		(54,859)
U.S. Government agency and sponsored enterprise commercial MBS	236,102		(5,736)		288,992		(69,687)		525,094		(75,423)

Private label residential MBS and CMOs	1,103,578		(93,480)		1,413,642		(240,500)		2,517,220		(333,980)
Private label commercial MBS	1,191,969		(39,729)		1,223,223		(81,261)		2,415,192		(120,990)
Single family real estate-backed securities	391,421		(22,293)		79,020		(9,460)		470,441		(31,753)
Collateralized loan obligations	596,803		(14,020)		494,945		(16,506)		1,091,748		(30,526)
Non-mortgage asset-backed securities	95,976		(6,218)		—		—		95,976		(6,218)
State and municipal obligations	67,444		(6,154)		1,114		(61)		68,558		(6,215)
SBA securities	42,900		(553)		74,291		(3,366)		117,191		(3,919)

	$	4,998,677	$	(215,467)	$	4,334,293	$	(461,594)	$	9,332,970	$	(677,061)

The Company monitors its investment securities available for sale for credit loss impairment on an individual security basis. No securities were determined to be credit loss impaired during the years ended December 31, 2023, 2022 and 2021. At December 31, 2023, the Company did not have an intent to sell securities that were in unrealized loss positions, and it was not more likely than not that the Company would be required to sell these securities before recovery of the amortized cost basis, which may be at maturity. In making this determination, the Company considered its current and projected liquidity position including its ability to pledge securities to generate liquidity, its investment policy as to permissible holdings and concentration limits, regulatory requirements and other relevant factors. While events of early 2023 impacting the banking sector impacted the liquidity profile of many banks, including BankUnited, the substantial majority of our investment securities are pledgeable at either the FHLB or FRB. We have not sold, and do not anticipate the need to sell, securities in unrealized loss positions to generate liquidity.

At December 31, 2023, 558 securities available for sale were in unrealized loss positions. The amount of impairment related to 114 of these securities was considered insignificant both individually and in the aggregate, totaling approximately $1.1 million and no further analysis with respect to these securities was considered necessary.

The basis for concluding that AFS securities were not credit loss impaired and no ACL was considered necessary at December 31, 2023, is further discussed below.

Unrealized losses were primarily attributable to a sustained higher interest rate environment. In some cases, wider spreads compared to levels at which securities were purchased. market volatility and yield curve dislocations also contributed to unrealized losses, particularly in the CLO segment. The investment securities AFS portfolio was in a net unrealized loss position of $534.8 million at December 31, 2023, compared to $674.2 million at December 31, 2022, improving by $139.4 million during the year ended December 31, 2023. While the majority of securities in the portfolio were floating rate at December 31, 2023, fixed rate securities accounted for the majority of unrealized losses.

U.S. Government, U.S. Government Agency and Government Sponsored Enterprise Securities

At December 31, 2023, six U.S. treasury, 130 U.S. Government agency and sponsored enterprise residential MBS, 26 U.S. Government agency and sponsored enterprise commercial MBS, and 22 SBA securities were in unrealized loss positions. The timely payment of principal and interest on these securities is explicitly or implicitly guaranteed by the U.S. Government. As such, there is an assumption of zero credit loss and the Company expects to recover the amortized cost basis of these securities.

Private Label Securities:

None of the impaired private label securities had missed principal or interest payments or had been downgraded by a NRSRO at December 31, 2023. The Company performed an analysis comparing the present value of cash flows expected to be collected to the amortized cost basis of impaired securities. This analysis was based on a scenario that we believe to be generally more conservative than our reasonable and supportable economic forecast at December 31, 2023, and incorporated assumptions about voluntary prepayment rates, collateral defaults, delinquencies, severity and other relevant factors as described further below. Our analysis also considered the structural characteristics of each security and the level of credit enhancement provided by that structure.

Private label residential MBS and CMOs

At December 31, 2023, 114 private label residential MBS and CMOs were in unrealized loss positions. Our analysis of cash flows expected to be collected on these securities incorporated assumptions about collateral default rates, voluntary prepayment rates, loss severity, delinquencies and recovery lag. In developing those assumptions, we took into account collateral quality measures such as FICO, LTV, documentation, loan type, property type, agency availability criteria and performing status. We also regularly monitor sector data including home price appreciation, forbearance, delinquency, special servicing and prepay trends as well as other economic data that could be indicative of stress in the sector. Underlying delinquencies in this sector remain low. Our December 31, 2023 analysis projected weighted average collateral losses for impaired securities in this category of 2% compared to weighted average credit support of 18%. As of December 31, 2023, 95% of impaired securities in this category, based on carrying value, were externally rated AAA, 4% were rated AA and 1% were rated A.

Private label commercial MBS

At December 31, 2023, 95 private label commercial MBS were in unrealized loss positions. Our analysis of cash flows expected to be collected on these securities incorporated assumptions about collateral default rates, voluntary prepayment rates, loss severity, delinquencies and recovery lag. In developing those assumptions, we took into account collateral quality and type, loan size, loan purpose and other qualitative factors. We also regularly monitor collateral concentrations, collateral watch lists, bankruptcy data, defeasance data, special servicing trends, delinquency and other economic data that could be indicative of stress in the sector. We consider collateral, deal, sector and tranche level performance as well as maturity and refinance risk. While we have observed some deterioration in collateral performance in this segment, particularly in the office, retail and hospitality sectors, the high credit quality of these securities and adequacy of subordination to cover projected collateral losses supports the conclusion that there is no credit loss impairment. Our December 31, 2023 analysis projected weighted average collateral losses for impaired securities in this category of 7% compared to weighted average credit support of 43%. As of December 31, 2023, 85% of impaired securities in this category, based on carrying value, were externally rated AAA, 11% were rated AA and 4% were rated A.

Single family real estate-backed securities

At December 31, 2023, 13 single family rental real estate-backed securities were in unrealized loss positions. Our analysis of cash flows expected to be collected on these securities incorporated assumptions about collateral default rates, loss severity, delinquencies and recovery lag. We regularly monitor sector data including home price appreciation, forbearance, delinquency and prepay trends as well as other economic data that could be indicative of stress in the sector. We consider collateral, deal, sector and tranche level performance as well as maturity and refinance risk. Our December 31, 2023 analysis projected weighted average collateral losses for this category of 8% compared to weighted average credit support of 53%. As of December 31, 2023, 57% of impaired securities in this category, based on carrying value, were externally rated AAA, 17% were rated AA and one security was not externally rated.

Collateralized loan obligations

At December 31, 2023, 28 collateralized loan obligations were in unrealized loss positions. Unrealized losses totaled less than 1% of total amortized cost of this segment at December 31, 2023. Our analysis of cash flows expected to be collected on these securities incorporated assumptions about collateral default rates, loss severity, and delinquencies, calibrated to take into account idiosyncratic risks associated with the underlying collateral. In developing those assumptions, we took into account each sector’s performance pre-, during and post the 2008 financial crisis. We regularly engage with bond managers to monitor

trends in underlying collateral including potential downgrades and subsequent cash flow diversions, liquidity, ratings migration, and any other relevant developments. While we have observed some deterioration in underlying collateral performance due in large part to rising costs, the high credit quality of these securities and adequacy of subordination to cover projected collateral losses supports the conclusion that there is no credit loss impairment. Our December 31, 2023 analysis projected weighted average collateral losses for impaired securities in this category of 15% compared to weighted average credit support of 45%. As of December 31, 2023, 81% of the impaired securities in this category, based on carrying value, were externally rated AAA, 15% were rated AA and 4% were rated A.

Non-mortgage asset-backed securities

At December 31, 2023, six non-mortgage asset-backed securities were in unrealized loss positions. These securities are backed by student loan collateral. Our analysis of cash flows expected to be collected on these securities incorporated assumptions about collateral default rates, loss severity, delinquencies, voluntary prepayment rates and recovery lag. In developing assumptions, we took into account collateral type, delineated by whether collateral consisted of loans to borrowers in school, refinancing, or a mixture. Our December 31, 2023 analysis projected weighted average collateral losses for impaired securities in this category of 4% compared to weighted average credit support of 24%. As of December 31, 2023, 38% of the impaired securities in this category, based on carrying value, were externally rated AAA, and 62% were rated AA.

State and Municipal Obligations

At December 31, 2023, four state and municipal obligations were in unrealized loss positions. Our analysis of potential credit loss impairment for these securities incorporates a quantitative measure of the underlying obligor's credit worthiness provided by a third-party vendor as well as other relevant qualitative considerations. As of December 31, 2023, 98% of the impaired securities in this category, based on carrying value, were externally rated AAA and 2% were rated AA.

Derivatives and Hedging Activities (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Amount expected to be reclassified from AOCI into income	$ (38,400)
Risk Participation, Derivative, Notional Amount	363,000	$ 202,000
Notional Amount of Discontinued Cash Flow Hedge			$ 401,000
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax	(22,681)	79,805	94,152
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	8,700	4,700	6,600
Reclassification adjustment for net (gains) losses realized in income	$ (48,647)	$ (66)	$ 38,545

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount									$ 49,788	$ 78,778	$ 94,371
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent									21.00%	21.00%	21.00%
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Amount									$ (13,404)	$ (10,577)	$ (13,203)
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent									(5.65%)	(2.82%)	(2.94%)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount									$ 12,162	$ 17,859	$ 16,425
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent									5.13%	4.76%	3.66%
Effective Income Tax Rate Reconciliation, Uncertain Tax Position, lapse of statute of limitations, Percent									0.92%	0.29%	5.70%
Effective Income Tax Rate Reconciliation, Uncertain Tax Position, lapse of statute of limitations, Amount									$ 2,192	$ 1,093	$ 25,633
Effective Income Tax Rate Reconciliation, Uncertain Tax Position, Interest, Percent									(4.47%)	(1.69%)	(1.65%)
Effective Income Tax Rate Reconciliation, Uncertain Tax Position, Interest, Amount									$ (10,605)	$ (6,348)	$ (7,397)
Effective Income Tax Rate Reconciliation, Tax Settlement, Amount									$ 0	$ 0	$ (43,950)
Effective Income Tax Rate Reconciliation, Tax Settlement, Percent									0.00%	0.00%	(9.78%)
Effective Income Tax Rate Reconciliation, Other Adjustments, Amount									$ 1,454	$ (1,154)	$ (1,006)
Effective Income Tax Rate Reconciliation, Other Adjustments, Percent									0.61%	(0.31%)	(0.23%)
Provision for income taxes	$ 3,374	$ 15,446	$ 20,634	$ 18,959	$ 17,585	$ 29,233	$ 21,704	$ 21,639	$ 58,413	$ 90,161	$ 34,401
Effective Income Tax Rate Reconciliation, Percent									24.64%	24.03%	7.66%

Stockholders' Equity

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Stockholders' Equity

Note 11 Stockholders’ Equity

Accumulated Other Comprehensive Income

Changes in accumulated other comprehensive income are summarized as follows for the periods indicated (in thousands):


	Year Ended December 31, 2023

	Before Tax		Tax Effect		Net of Tax
Change in net unrealized losses on investment securities available for sale:
Net unrealized holding gain (loss) arising during the period	$	141,227	$	(36,719)	$	104,508
Amounts reclassified to gain on investment securities available for sale, net	(1,815)		472		(1,343)
Net change in unrealized losses on investment securities available for sale	139,412		(36,247)		103,165
Change in net unrealized gain on derivative instruments:
Net unrealized holding gain (loss) arising during the period	35,089		(9,123)		25,966
Amounts reclassified to interest expense on deposits	(23,569)		6,128		(17,441)
Amounts reclassified to interest expense on borrowings	(44,790)		11,645		(33,145)
Amounts reclassified to interest income on loans	2,620		(681)		1,939
Net change in unrealized gains on derivative instruments	(30,650)		7,969		(22,681)
Other comprehensive income	$	108,762	$	(28,278)	$	80,484


	Year Ended December 31, 2022
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized losses on investment securities available for sale:
Net unrealized holding loss arising during the period	$	(674,115)	$	175,251	$	(498,864)
Amounts reclassified to gain on investment securities available for sale, net	(3,927)		1,021		(2,906)
Net change in unrealized losses on investment securities available for sale	(678,042)		176,272		(501,770)
Change in net unrealized gains on derivative instruments:
Net unrealized holding gain arising during the period	107,764		(27,893)		79,871
Amounts reclassified to interest expense on deposits	(4,357)		1,133		(3,224)
Amounts reclassified to interest expense on borrowings	4,224		(1,098)		3,126
Amounts reclassified to interest income on loans	43		(11)		32
Net change in unrealized gains on derivative instruments	107,674		(27,869)		79,805
Other comprehensive loss	$	(570,368)	$	148,403	$	(421,965)



	Year Ended December 31, 2021
	Before Tax		Tax Effect		Net of Tax
Change in net unrealized gains on investment securities available for sale:
Net unrealized holding loss arising during the period	$	(72,789)	$	18,561	$	(54,228)
Amounts reclassified to gain on investment securities available for sale, net	(9,010)		2,298		(6,712)
Net change in unrealized gains on investment securities available for sale	(81,799)		20,859		(60,940)
Change in net unrealized losses on derivative instruments:
Net unrealized holding gain arising during the period	29,808		(7,601)		22,207
Amounts reclassified to interest expense on borrowings	51,739		(13,194)		38,545
Reclassification adjustment for discontinuance of cash flow hedges	44,833		(11,433)		33,400
Net change in unrealized losses on derivative instruments	126,380		(32,228)		94,152
Other comprehensive income	$	44,581	$	(11,369)	$	33,212

The categories of AOCI and changes therein are presented below for the periods indicated (in thousands):



	Unrealized Gain (Loss) on Investment Securities Available for Sale		Unrealized Gain (Loss) on Derivative Instruments		Total
Balance at December 31, 2020	$	63,799	$	(112,951)	$	(49,152)

Other comprehensive income	(60,940)		94,152		33,212
Balance at December 31, 2021	2,859		(18,799)		(15,940)
Other comprehensive loss	(501,770)		79,805		(421,965)
Balance at December 31, 2022	(498,911)		61,006		(437,905)

Other comprehensive income	103,165		(22,681)		80,484
Balance at December 31, 2023	$	(395,746)	$	38,325	$	(357,421)

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Equity Based Compensation (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,766,764
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	2,472,999
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized	1,900,000
Unvested and restricted share awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 36,200
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 6 months
RSU and PSU Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 9,100
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 8 months 12 days
Deferred Compensation Share-based Arrangements, Liability, Current and Noncurrent	$ 11,000
401(k) Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred Compensation Arrangement with Individual, Contributions by Employer	6,700	$ 6,200	$ 6,100
Deferred Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred Compensation Arrangement with Individual, Compensation Expense	2,900	1,400	$ 2,200
Deferred Compensation Plan \| Other Liabilities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred Compensation Liability, Current and Noncurrent	$ 43,000	$ 37,000
A401k Plan First1 Of Eligible Compensation Member
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage	100.00%
A401k Plan2 To6 Of Eligible Compensation
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage	70.00%

Regulatory Requirements and Restrictions

12 Months Ended

Dec. 31, 2023

Banking and Thrift, Other Disclosure [Abstract]

Regulatory Capital Requirements under Banking Regulations [Text Block]

Note 13 Regulatory Requirements and Restrictions

The following tables provide information regarding regulatory capital for the Company at the dates indicated (dollars in thousands):


	December 31, 2023
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,865,758	7.93	%	N/A (1)		N/A (1)		$	1,446,093	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,865,758	11.39	%	$	1,635,794	6.50	%	$	1,132,472	4.50	%	$	1,761,624	7.00	%
Tier 1 risk-based capital	$	2,865,758	11.39	%	$	2,013,284	8.00	%	$	1,509,963	6.00	%	$	2,139,115	8.50	%
Total risk-based capital	$	3,366,597	13.38	%	$	2,516,605	10.00	%	$	2,013,284	8.00	%	$	2,642,436	10.50	%
BankUnited:
Tier 1 leverage	$	3,287,884	9.11	%	$	1,805,277	5.00	%	$	1,444,221	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,287,884	13.09	%	$	1,632,880	6.50	%	$	1,130,456	4.50	%	$	1,758,486	7.00	%
Tier 1 risk-based capital	$	3,287,884	13.09	%	$	2,009,699	8.00	%	$	1,507,274	6.00	%	$	2,135,305	8.50	%
Total risk-based capital	$	3,488,723	13.89	%	$	2,512,124	10.00	%	$	2,009,699	8.00	%	$	2,637,730	10.50	%


	December 31, 2022
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,806,713	7.49	%	N/A (1)		N/A (1)		$	1,498,309	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,806,713	11.00	%	$	1,658,842	6.50	%	$	1,148,429	4.50	%	$	1,786,445	7.00	%
Tier 1 risk-based capital	$	2,806,713	11.00	%	$	2,041,652	8.00	%	$	1,531,239	6.00	%	$	2,169,255	8.50	%
Total risk-based capital	$	3,236,797	12.68	%	$	2,552,065	10.00	%	$	2,041,652	8.00	%	$	2,679,668	10.50	%
BankUnited:
Tier 1 leverage	$	3,148,656	8.43	%	$	1,866,432	5.00	%	$	1,493,145	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,148,656	12.40	%	$	1,650,104	6.50	%	$	1,142,380	4.50	%	$	1,777,035	7.00	%
Tier 1 risk-based capital	$	3,148,656	12.40	%	$	2,030,897	8.00	%	$	1,523,173	6.00	%	$	2,157,828	8.50	%
Total risk-based capital	$	3,278,740	12.92	%	$	2,538,621	10.00	%	$	2,030,897	8.00	%	$	2,665,552	10.50	%

(1)There is no Tier 1 leverage ratio component in the definition of a well-capitalized bank holding company.

Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]

The following tables provide information regarding regulatory capital for the Company at the dates indicated (dollars in thousands):


	December 31, 2023
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,865,758	7.93	%	N/A (1)		N/A (1)		$	1,446,093	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,865,758	11.39	%	$	1,635,794	6.50	%	$	1,132,472	4.50	%	$	1,761,624	7.00	%
Tier 1 risk-based capital	$	2,865,758	11.39	%	$	2,013,284	8.00	%	$	1,509,963	6.00	%	$	2,139,115	8.50	%
Total risk-based capital	$	3,366,597	13.38	%	$	2,516,605	10.00	%	$	2,013,284	8.00	%	$	2,642,436	10.50	%
BankUnited:
Tier 1 leverage	$	3,287,884	9.11	%	$	1,805,277	5.00	%	$	1,444,221	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,287,884	13.09	%	$	1,632,880	6.50	%	$	1,130,456	4.50	%	$	1,758,486	7.00	%
Tier 1 risk-based capital	$	3,287,884	13.09	%	$	2,009,699	8.00	%	$	1,507,274	6.00	%	$	2,135,305	8.50	%
Total risk-based capital	$	3,488,723	13.89	%	$	2,512,124	10.00	%	$	2,009,699	8.00	%	$	2,637,730	10.50	%


	December 31, 2022
	Actual				Required to be Considered Well Capitalized				Required to be Considered Adequately Capitalized				Required to be Considered Adequately Capitalized Including Capital Conservation Buffer
	Amount		Ratio		Amount		Ratio		Amount		Ratio		Amount		Ratio
BankUnited, Inc.:
Tier 1 leverage	$	2,806,713	7.49	%	N/A (1)		N/A (1)		$	1,498,309	4.00	%	N/A (1)		N/A (1)
CET1 risk-based capital	$	2,806,713	11.00	%	$	1,658,842	6.50	%	$	1,148,429	4.50	%	$	1,786,445	7.00	%
Tier 1 risk-based capital	$	2,806,713	11.00	%	$	2,041,652	8.00	%	$	1,531,239	6.00	%	$	2,169,255	8.50	%
Total risk-based capital	$	3,236,797	12.68	%	$	2,552,065	10.00	%	$	2,041,652	8.00	%	$	2,679,668	10.50	%
BankUnited:
Tier 1 leverage	$	3,148,656	8.43	%	$	1,866,432	5.00	%	$	1,493,145	4.00	%	N/A		N/A
CET1 risk-based capital	$	3,148,656	12.40	%	$	1,650,104	6.50	%	$	1,142,380	4.50	%	$	1,777,035	7.00	%
Tier 1 risk-based capital	$	3,148,656	12.40	%	$	2,030,897	8.00	%	$	1,523,173	6.00	%	$	2,157,828	8.50	%
Total risk-based capital	$	3,278,740	12.92	%	$	2,538,621	10.00	%	$	2,030,897	8.00	%	$	2,665,552	10.50	%

- Definition

+ References + Details

Income Taxes Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Tax Adjustments, Settlements, and Unusual Provisions			$ 43,900,000
Tax Credit Carryforward, Amount	$ 17,700,000
Amortization Method Qualified Affordable Housing Project Investments	111,000,000	$ 100,000,000
Qualified Affordable Housing Project Investments, Commitment	77,000,000	62,000,000
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	164,000,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	343,800,000	342,600,000	329,300,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	26,400,000	16,500,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, net of tax	10,000,000	$ 5,900,000	$ (5,700,000)
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	108,600,000
Tax Credit Carryforward, Amount	90,900,000
Maximum \| State and Local Jurisdiction [Member]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	334,700,000
Minimum \| State and Local Jurisdiction [Member]
Decrease in Unrecognized Tax Benefits is Reasonably Possible	$ 0

Leases Schedule of Leases - Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Finance Lease, Interest Payment on Liability	$ 778	$ 823	$ 866
Operating Lease, Payments	17,680	18,473	20,056
Finance Lease, Principal Payments	2,666	2,652	3,215
Total cash paid for amounts included in the measurement of lease liabilities	21,124	21,948	24,137
Operating lease liabilities recognized from obtaining ROU assets	$ 6,896	$ 9,086	$ 13,325

Leases Operating and Direct Finance Lease Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating and Direct Finance Lease Income [Abstract]
Operating Lease, Lease Income	$ 47,868	$ 54,111	$ 53,263
Direct Financing Lease, Lease Income	15,643	17,881	18,329
Lease Income	$ 63,511	$ 71,992	$ 71,592
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Lease financing	Lease financing	Lease financing
Direct Financing Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Loans	Loans	Loans

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present assets and liabilities measured at fair value on a recurring basis at the dates indicated (in thousands):


	December 31, 2023
	Level 1		Level 2		Total
Investment securities available for sale:
U.S. Treasury securities	$	130,592	$	—	$	130,592
U.S. Government agency and sponsored enterprise residential MBS	—		1,924,207		1,924,207
U.S. Government agency and sponsored enterprise commercial MBS	—		497,859		497,859

Private label residential MBS and CMOs	—		2,295,730		2,295,730
Private label commercial MBS	—		2,198,743		2,198,743
Single family real estate-backed securities	—		366,255		366,255
Collateralized loan obligations	—		1,112,824		1,112,824
Non-mortgage asset-backed securities	—		102,780		102,780
State and municipal obligations	—		102,618		102,618
SBA securities	—		103,024		103,024

Marketable equity securities	32,722		—		32,722

Derivative assets	—		105,658		105,658
Total assets at fair value	$	163,314	$	8,809,698	$	8,973,012
Derivative liabilities	$	—	$	(96,929)	$	(96,929)
Total liabilities at fair value	$	—	$	(96,929)	$	(96,929)


	December 31, 2022

	Level 1		Level 2		Total
Investment securities available for sale:
U.S. Treasury securities	$	135,841	$	—	$	135,841
U.S. Government agency and sponsored enterprise residential MBS	—		1,983,168		1,983,168
U.S. Government agency and sponsored enterprise commercial MBS	—		525,094		525,094

Private label residential MBS and CMOs	—		2,530,663		2,530,663
Private label commercial MBS	—		2,524,354		2,524,354
Single family real estate-backed securities	—		470,441		470,441
Collateralized loan obligations	—		1,136,463		1,136,463
Non-mortgage asset-backed securities	—		95,976		95,976
State and municipal obligations	—		116,661		116,661
SBA securities	—		135,782		135,782

Marketable equity securities	90,884		—		90,884

Derivative assets	—		88,739		88,739
Total assets at fair value	$	226,725	$	9,607,341	$	9,834,066
Derivative liabilities	$	—	$	(126,220)	$	(126,220)
Total liabilities at fair value	$	—	$	(126,220)	$	(126,220)

Schedule of Assets for Which Nonrecurring Changes in Fair Value have been Recorded


	December 31, 2023		December 31, 2022

Collateral dependent loans	$	50,885	$	31,789

OREO	29		693

	$	50,914	$	32,482

Schedule of the Carrying Value and Fair Value of Financial Instruments


		December 31, 2023				December 31, 2022

	Level	Carrying Value		Fair Value		Carrying Value		Fair Value
Assets:
Cash and cash equivalents	1	$	588,283	$	588,283	$	572,647	$	572,647
Investment securities	1/2	$	8,877,354	$	8,877,281	$	9,755,327	$	9,755,190
Non-marketable equity securities	2	$	310,084	$	310,084	$	294,172	$	294,172

Loans, net	3	$	24,430,995	$	23,075,192	$	24,738,042	$	23,342,950
Derivative assets	2	$	105,658	$	105,658	$	88,739	$	88,739
Liabilities:
Demand, savings and money market deposits	2	$	21,374,483	$	21,374,483	$	23,241,256	$	23,241,256
Time deposits	2	$	5,163,995	$	5,133,119	$	4,268,078	$	4,231,167
Federal funds purchased	2	$	—	$	—	$	190,000	$	190,000
FHLB advances	2	$	5,115,000	$	5,115,637	$	5,420,000	$	5,419,588
Notes and other borrowings	2	$	708,973	$	676,077	$	720,923	$	698,359
Derivative liabilities	2	$	96,929	$	96,929	$	126,220	$	126,220

Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation (Notes)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 1 Basis of Presentation and Summary of Significant Accounting Policies BankUnited, Inc. is a bank holding company with one wholly-owned subsidiary, BankUnited, collectively, the Company. BankUnited, a national banking association headquartered in Miami Lakes, Florida, provides a full range of commercial lending and both commercial and consumer deposit services through 53 banking centers located in 12 Florida counties, four banking centers in the New York metropolitan area, and one banking center in Dallas, Texas. The Bank offers a comprehensive suite of commercial lending and deposit products through an Atlanta office focused on the Southeast region, certain commercial lending and deposit products through national platforms and certain consumer deposit products through an online channel. The consolidated financial statements have been prepared in accordance with GAAP and prevailing practices in the banking industry. The Company has a single operating segment and thus a single reportable segment. While management monitors the revenue streams of its various business units, the business units serve a similar base of primarily commercial clients, providing a similar range of products and services, managed through similar processes and platforms. The Company’s chief operating decision maker makes company-wide resource allocation decisions and assessments of performance based on a collective assessment of the Company’s operations. Accounting Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and disclosures of contingent assets and liabilities. Actual results could differ significantly from these estimates. The most significant estimate impacting the Company's consolidated financial statements is the ACL. Principles of Consolidation The consolidated financial statements include the accounts of BankUnited, Inc. and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. VIEs are consolidated if the Company is the primary beneficiary; i.e., has (i) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (ii) the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company has variable interests in affordable housing limited partnerships that are not required to be consolidated because the Company is not the primary beneficiary. Fair Value Measurements Certain of the Company's assets and liabilities are reflected in the consolidated financial statements at fair value on either a recurring or non-recurring basis. Investment securities available for sale, marketable equity securities and derivative instruments are measured at fair value on a recurring basis. Assets measured at fair value or fair value less cost to sell on a non-recurring basis may include collateral dependent loans, OREO and other repossessed assets, loans held for sale, goodwill and impaired long-lived assets. These non-recurring fair value measurements typically involve lower-of-cost-or-market accounting or the measurement of impairment of certain assets. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. GAAP establishes a hierarchy that prioritizes inputs used to determine fair value measurements into three levels based on the observability and transparency of the inputs: •Level 1 inputs are unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities. •Level 2 inputs are observable inputs other than level 1 inputs, including quoted prices for similar assets and liabilities, quoted prices for identical assets and liabilities in less active markets and other inputs that can be corroborated by observable market data. •Level 3 inputs are unobservable inputs supported by limited or no market activity or data and inputs requiring significant management judgment or estimation. The fair value hierarchy requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs in estimating fair value. Unobservable inputs are utilized in determining fair value measurements only to the extent that observable inputs are unavailable. The need to use unobservable inputs generally results from a lack of market liquidity and diminished observability of actual trades or assumptions that would otherwise be available to value a particular asset or liability. Cash and Cash Equivalents Cash and cash equivalents include cash and due from banks, both interest bearing and non-interest bearing, including amounts on deposit at the Federal Reserve Bank. Cash equivalents have original maturities of three months or less. For purposes of reporting cash flows, cash receipts and payments pertaining to FHLB advances with original maturities of three months or less are reported net. Investment Securities Debt securities that the Company has the positive intent and ability to hold to maturity are classified as held to maturity and reported at amortized cost. Debt securities that the Company may not have the intent to hold to maturity are classified as available-for-sale at the time of acquisition and carried at fair value with unrealized gains and losses, net of tax, excluded from earnings and reported in AOCI, a separate component of stockholders' equity. Securities classified as available-for-sale may be used as part of the Company's asset/liability management strategy and may be sold in response to liquidity needs, regulatory changes, changes in interest rates, prepayment risk or other market factors. The Company does not maintain a trading portfolio. Purchase premiums and discounts on debt securities are amortized as adjustments to yield over the expected lives of the securities, using the interest method which results in a constant effective yield. Premiums are amortized to the call date for callable securities. Realized gains and losses from sales of securities are recorded on the trade date and are determined using the specific identification method. The Company's policy on the ACL related to debt securities is discussed below in the section entitled "ACL". Marketable equity securities with readily determinable fair values are reported at fair value with unrealized gains and losses included in earnings. Non-marketable Equity Securities The Bank, as a member of the FRB system and the FHLB, is required to maintain investments in the stock of the FRB and FHLB. No market exists for this stock, and the investment can be liquidated only through redemption by the respective institutions, at the discretion of and subject to conditions imposed by those institutions. The stock has no readily determinable fair value and is carried at cost. Historically, stock redemptions have been at par value, which equals the Company's carrying value. The Company monitors its investment in FRB and FHLB stock for impairment through review of recent financial results of the FHLB, including capital adequacy and liquidity position, dividend payment history, redemption history and information from credit agencies. The Company has not identified any indicators of impairment of the FRB or FHLB stock. Loans Held for Sale Loans originated or purchased with the intent to sell are carried at the lower of cost or fair value, determined in the aggregate for buyout loans. A valuation allowance is established through a charge to earnings if the aggregate fair value of such loans is lower than their cost. Gains or losses recognized upon sale are determined on the specific identification basis. Loans not originated or otherwise acquired with the intent to sell, or loans which have been originated by the Company and subsequently held for sale, are transferred into the held for sale classification at the lower of carrying amount or fair value when they are specifically identified for sale and a formal plan exists to sell them. Loans Loans are reported at amortized cost, net of the ACL. Interest income is accrued based on the principal amount outstanding. Non-refundable loan origination fees, net of direct costs of originating or acquiring loans, as well as purchase premiums and discounts, are deferred and recognized as adjustments to yield over the contractual lives of the related loans using the interest method which results in a constant effective yield. Non-accrual loans Commercial loans are placed on non-accrual status when (i) management has determined that full repayment of all contractual principal and interest is in doubt, or (ii) the loan is past due 90 days or more as to principal or interest unless the loan is well secured and in the process of collection. Residential loans, other than government insured residential loans, are generally placed on non-accrual status when they are 60 days past due. Additionally, certain residential loans not contractually delinquent but in forbearance may be placed on non-accrual status at management's discretion. When a loan is placed on non-accrual status, uncollected interest accrued is reversed and charged to interest income. Payments received on non-accrual commercial loans are applied as a reduction of principal. Interest payments are recognized as income on a cash basis on non-accrual residential loans. Commercial loans are returned to accrual status only after all past due principal and interest has been collected and full repayment of remaining contractual principal and interest is reasonably assured. Residential loans are generally returned to accrual status when less than 60 days past due. Past due status of loans is determined based on the contractual next payment due date. Loans less than 30 days past due are reported as current. Contractually delinquent government insured residential loans are not classified as non-accrual due to the nature of the guarantee. Contractually delinquent PCD loans are not classified as non-accrual, as long as the Company has a reasonable expectation about amounts expected to be collected. Troubled Debt Restructurings Prior to the adoption of ASU 2022-02 on January 1, 2023, in certain situations, due to economic or legal reasons related to a borrower's financial difficulties, the Company may have granted a concession to the borrower for other than an insignificant period of time that it would not otherwise have considered. At that time, the related loan was classified as a TDR. The concessions granted may have included rate reductions, principal forgiveness, payment forbearance, extensions of maturity at rates of interest below that commensurate with the risk profile of the loans, modification of payment terms and other actions intended to minimize economic loss. A TDR was generally placed on non-accrual status at the time of the modification unless the borrower was performing prior to the restructuring. Section 4013 of the CARES Act, as amended by the Consolidated Appropriations Act on December 27, 2020, effectively suspended the guidance related to TDRs codified in ASC 310-40 through January 1, 2022. Pursuant to inter-agency and authoritative guidance and consistent with the CARES Act, short-term deferrals or modifications granted during the period this guidance was effective and related to COVID-19 typically were not categorized as TDRs. PCD assets PCD assets are acquired financial assets that, as of the date of acquisition, have experienced a more than insignificant deterioration in credit quality since origination. An assessment is conducted at acquisition to determine whether acquired financial assets meet the criteria to be classified as PCD assets. That assessment may be conducted at the individual asset level, or for a group of assets acquired together that have similar risk characteristics. At acquisition, the ACL related to PCD assets, representing the estimated amount of the UPB of the assets not expected to be collected, is added to the purchase price to determine the amortized cost basis and any non-credit related discount or premium is allocated to the individual assets acquired. The non-credit related discount or premium is accreted or amortized to interest income over the life of the related assets using the level yield method, as long as there is a reasonable expectation about amounts expected to be collected. Subsequent changes in the amount of expected credit losses are recognized immediately by adjusting the ACL and reflecting the periodic changes as credit loss expense or reversal of credit loss expense. Sales-type and Direct Financing Leases Sales-type and direct financing leases are carried at the aggregate of lease payments receivable and estimated residual value of the leased property, if applicable, less unearned income. Interest income is recognized over the term of the leases to achieve a constant periodic rate of return on the outstanding investment. ACL AFS Debt Securities The Company reviews its AFS debt securities for credit loss impairment at the individual security level at least quarterly. A security is impaired if its fair value is less than its amortized cost basis. A decline in fair value below amortized cost basis represents a credit loss impairment to the extent the Company does not expect to recover the amortized cost basis of the security. Impairment related to credit losses is recorded through the ACL to the extent fair value is less than the amortized cost basis. Declines in fair value that have not been recorded through the ACL are recorded through other comprehensive income, net of tax. In assessing whether an impairment is credit loss related, the Company compares the present value of cash flows expected to be collected to the security's amortized cost basis. If the present value of cash flows expected to be collected is less than the amortized cost basis of the security, a credit loss exists, and an ACL is recorded. The Company discounts expected cash flows at the effective interest rate implicit in the security at the purchase date, adjusted for expected prepayments. For floating rate securities, the Company uses the floating rate as it changes over the life of the security. In developing estimates about cash flows expected to be collected and determining whether a credit loss exists, the Company considers information about past events, current conditions and reasonable and supportable forecasts. Factors and information that the Company uses in making its assessments include, but are not necessarily limited to, the following: •The extent to which fair value is less than amortized cost; •Adverse conditions specifically related to the security, an industry or sector or geographic area; •Changes in the financial condition of the issuer or underlying loan obligors; •The payment structure and remaining payment terms of the security, including levels of subordination or over-collateralization; •Failure of the issuer to make scheduled payments; •Changes in credit ratings; •Relevant market data; •Estimated prepayments, defaults, and the value and performance of underlying collateral at the individual security level. The relative importance assigned to each of these factors varies depending on the facts and circumstances pertinent to the individual security being evaluated. Timely payment of principal and interest on securities issued by the U.S. government, U.S. government agencies and U.S. government sponsored entities is explicitly or implicitly guaranteed by the U.S. government. Therefore, the Company expects to recover the amortized cost basis of these securities. If the Company intends to sell a security in an unrealized loss position, or it is more likely than not that the Company will be required to sell the security before recovery of its amortized cost basis, any allowance for credit losses will be written off and the amortized cost basis will be written down to the debt security’s fair value at the reporting date with any incremental impairment reported in earnings. AFS securities will be charged off to the extent that there is no reasonable expectation of recovery of amortized cost basis. AFS securities will be placed on non-accrual status if the Company does not reasonably expect to receive interest payments in the future and interest accrued will be reversed against interest income. Securities will be returned to accrual status only when collection of interest is reasonably assured. Loans The ACL is a valuation account that is deducted from the amortized cost basis of loans to present the net amount expected to be collected. The ACL is adjusted through the provision for credit losses to the amount of amortized cost basis not expected to be collected, or in the case of PCD loans, the amount of UPB not expected to be collected, at the balance sheet date. Amortized cost basis includes UPB, unamortized premiums or discounts and deferred fees and costs, net of amounts previously charged off. The measurement of expected credit losses encompasses information about historical events, current conditions and reasonable and supportable forecasts. Determining the amount of the ACL is complex and requires extensive judgment by management about matters that are inherently uncertain. Re-evaluation of the ACL estimate in future periods, in light of changes in composition and characteristics of the loan portfolio, changes in the reasonable and supportable forecast and other factors then prevailing may result in material changes in the amount of the ACL and credit loss expense in those future periods. Loans are charged off against the ACL in the period in which they are deemed uncollectible, and recoveries are credited to the ACL when received. Expected recoveries on loans previously charged off and expected to be charged-off, not to exceed the aggregate of amounts previously charged-off and expected to be charged-off, are included in the ACL estimate. For loans secured by residential real estate, an assessment of collateral value is made at no later than 120 days delinquency; any outstanding loan balance in excess of fair value less cost to sell is charged off at no later than 180 days delinquency. Additionally, any outstanding balance in excess of fair value of collateral less cost to sell is charged off (i) within 60 days of receipt of notification of filing from the bankruptcy court, (ii) within 60 days of determination of loss if all borrowers are deceased or (iii) within 90 days of discovery of fraudulent activity. Other consumer loans, which are not significant in the aggregate, are typically charged off at 120 days delinquency. Commercial loans are charged off when, in management's judgment, they are considered to be uncollectible. Expected credit losses are estimated on a collective basis for groups of loans that share similar risk characteristics. Factors that may be considered in aggregating loans for this purpose include but are not necessarily limited to, product or collateral type, industry, geography, internal risk rating, credit characteristics such as credit scores or collateral values, and historical or expected credit loss patterns. For loans that do not share similar risk characteristics with other loans such as collateral dependent loans, expected credit losses are estimated on an individual basis. Expected credit losses are estimated over the contractual terms of the loans, adjusted for expected prepayments. Expected prepayments for commercial loans are generally estimated based on the Company's historical experience. For residential loans, expected prepayments are estimated using a model that incorporates industry prepayment data, calibrated to reflect the Company's experience. The contractual term excludes expected extensions, renewals, and modifications unless the extension or renewal options are included in the original or modified contract at the reporting date and are not unconditionally cancellable by the Company. For the substantial majority of portfolio segments and subsegments, including residential loans other than government insured loans, and most commercial and commercial real estate loans, expected losses are estimated using econometric models. The models employ a factor based methodology, leveraging data sets containing extensive historical loss and recovery information by industry, geography, product type, collateral type and obligor characteristics, to estimate PD and LGD. Measures of PD for commercial loans incorporate current conditions through market cycle or credit cycle adjustments. For residential loans, the models consider FICO, adjusted LTVs and delinquency rates. PDs and LGDs are then conditioned on the reasonable and supportable economic forecast. Projected PDs and LGDs, determined based on pool level characteristics, are applied to estimated exposure at default, considering the contractual term and payment structure of loans, adjusted for expected prepayments, to generate estimates of expected loss. For criticized or classified loans, PDs are adjusted to benchmark PDs established for each risk rating given that the most current financial information available is often not reflective of the borrowers' current financial condition. The ACL estimate incorporates a reasonable and supportable economic forecast through the use of externally developed macroeconomic scenarios applied in the models. A single economic scenario or a probability weighted blend of economic scenarios may be used. The models ingest numerous national, regional and MSA level variables and data points. Commercial Real Estate Model Variables with the most significant impact on the commercial real estate model include unemployment at both national and regional levels, the CRE property forecast by property type and sub-market, 10 year treasury yield, Baa corporate yield and real GDP growth, at the national level. Increases in unemployment and yields within the commercial real estate model result in increases in the ACL. Increases in real GDP growth and improvements in the CRE property forecasts reduce the reserve. Commercial Model Variables with the most significant impact on the commercial model include a stock market volatility index, the S&P 500 index, unemployment at both national and regional levels, and a variety of interest rates and spreads. Increases in the unemployment rate, the stock market volatility index, and the Baa corporate yield increase the reserve, while increases in real GDP growth reduce the reserve. Residential Model Variables with the most significant impact on the residential model include HPI and unemployment at regional levels, real GDP growth, and a 30 year mortgage rate. Increases in the unemployment rate and the 30-year mortgage rate increase the reserve, while increases in real GDP growth and HPI reduce the reserve. The length of the reasonable and supportable forecast period is evaluated at each reporting period and adjusted if deemed necessary. Currently, the Company uses a 2-year reasonable and supportable forecast period in estimating the ACL. After the reasonable and supportable forecast period, the models effectively revert to long-term mean losses on a straight-line basis over 12 months. For certain less material portfolios including loans and leases to state and local government entities originated by Pinnacle, small balance commercial loans and consumer loans, the WARM method is used to estimate expected credit losses. Loss rates are applied to the exposure at default, after factoring in amortization and expected prepayments. For the Pinnacle portfolio, historical loss information is based on municipal historical default and recovery data, segmented by credit rating. For small balance commercial loans, historical loss information is based on the Company's historical loss experience over a five year period. For consumer loans, historical loss information is based on peer data; this portfolio subsegment is not significant. All loss estimates are conditioned as applicable on changes in current conditions and the reasonable and supportable economic forecast. Expected credit losses for the funded portion of mortgage warehouse lines of credit are estimated based primarily on the Company's historical loss experience, conditioned as applicable on changes in current conditions and the reasonable and supportable economic forecast. Generally, given the nature of these loans, losses would be expected to manifest within a very short time period after origination. The Company expects to collect the amortized cost basis of government insured residential loans due to the nature of the government guarantee, so the ACL is zero for these loans. Qualitative factors Quantitative models have certain inherent limitations with respect to estimating expected losses. These limitations may be more prevalent in times of rapidly changing or unprecedented economic conditions and forecasts. Qualitative adjustments are made to the ACL when, based on management’s judgment, there are factors impacting expected credit losses not taken into account by the quantitative calculations. Potential qualitative adjustments are categorized as follows: •Economic factors, including material uncertainties, trends and developments that, in management's judgment, may not have been considered in the reasonable and supportable economic forecast; •Credit policy and staffing, including the nature and level of policy and procedural exceptions or changes in credit policy not reflected in quantitative results, changes in the quality of underwriting and portfolio management and staff and issues identified by credit review, internal audit or regulators that may not be reflected in quantitative results; •Concentrations, considering whether the quantitative estimate adequately accounts for concentration risk in the portfolio; •Model imprecision and model validation findings; and •Other factors not adequately considered in the quantitative estimate or other qualitative categories identified by management that may materially impact the amount of expected credit losses. Collateral dependent loans Collateral dependent loans are those for which the borrower is experiencing financial difficulty and repayment is expected to be provided substantially through the operation or sale of the collateral. These loans do not typically share similar risk characteristics with other loans and expected credit losses are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. Estimates of expected credit losses for collateral dependent loans, whether or not foreclosure is probable, are based on the fair value of the collateral, adjusted for selling costs when repayment depends on sale of the collateral. Due to immateriality, expected credit losses for collateral dependent commercial relationships with committed balances less than $1.0 million may be estimated collectively. Off-balance sheet credit exposures Expected credit losses related to off-balance sheet credit exposures are estimated over the contractual period for which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. Expected credit losses are estimated using essentially the same methodologies employed to estimate expected credit losses on the amortized cost basis of loans, taking into consideration the likelihood and amount of additional amounts expected to be funded over the terms of the commitments. The liability for credit losses on off-balance sheet credit exposures is presented within other liabilities on the consolidated balance sheets, distinct from the ACL. Adjustments to the liability are included in the provision for credit losses. Prior to the adoption of ASU 2022-02 on January 1, 2023 For TDRs or loans for which there was a reasonable expectation that a TDR would be executed that were not collateral dependent, the credit loss estimate was determined by comparing the net present value of expected cash flows to the amortized cost basis of the loans. Expected cash flows were discounted at the loans' original effective interest rate for fixed rate loans and at the rate as it changed over the life of the loans for variable rate loans. Accrued Interest Receivable The Company has elected to present accrued interest receivable separate from the amortized cost basis of financial assets carried at amortized cost. The Company excludes accrued interest receivable balances from tabular disclosures about financial assets carried at amortized cost. The Company generally does not estimate an ACL on accrued interest receivable balances since uncollectible accrued interest is timely written off in accordance with the Company's accounting policies for non-accrual loans. Under unusual circumstances, the Company evaluates whether its non-accrual policies continue to consistently provide for timely reversal of accrued interest receivable. If considered necessary, the Company records an allowance for uncollectible accrued interest receivable, determined using essentially the same methodologies used to estimate the ACL on the amortized cost basis of the related loans. The allowance is deducted from accrued interest receivable and presented within other assets on the consolidated balance sheets, distinct from the ACL. Changes in the ACL related to accrued interest receivable are included in the provision for credit losses. Leases The Company determines whether a contract is or contains a lease at inception. For leases with terms greater than twelve months under which the Company is lessee, ROU assets and lease liabilities are recorded at the commencement date. Lease liabilities are initially recorded based on the present value of future lease payments over the lease term. ROU assets are initially recorded at the amount of the associated lease liabilities plus prepaid lease payments and initial direct costs, less any lease incentives received. The cost of short term leases is recognized on a straight line basis over the lease term. The lease term includes options to extend if the exercise of those options is reasonably certain and includes termination options if there is reasonable certainty the options will not be exercised. Lease payments are discounted using the Company's FHLB borrowing rate for borrowings of a similar term unless an implicit rate is defined in the contract or is determinable, which is generally not the case. Leases are classified as financing or operating leases at commencement; generally, leases are classified as finance leases when effective control of the underlying asset is transferred. The substantial majority of leases under which the Company is lessee are classified as operating leases. For operating leases, lease cost is recognized in the consolidated statements of income on a straight line basis over the lease terms. For finance leases, interest expense on lease liabilities is recognized on the effective interest method and amortization of ROU assets is recognized on a straight line basis over the lease terms. Variable lease costs are recognized in the period in which the obligation for those costs is incurred. The Company has elected not to separate lease from non-lease components of its lease contracts. Bank Owned Life Insurance Bank owned life insurance is carried at cash surrender value. Changes in cash surrender value are recorded in non-interest income. Operating Lease Equipment Operating lease equipment is carried at cost less accumulated depreciation and is depreciated to estimated residual value using the straight-line method over the lease term. Estimated residual values are re-evaluated at least annually, based primarily on current residual value appraisals. Equipment held for sale is carried at the lower of carrying amount or estimated fair value less costs to sell and is included in other assets in the accompanying consolidated balance sheets. Rental revenue is recognized on a straight-line basis over the contractual term of the lease. A review for impairment of equipment under operating lease is performed at least annually or when events or changes in circumstances indicate that the carrying amount of long-lived assets may not be recoverable. Impairment of assets is determined by comparing the carrying amount to future undiscounted net cash flows expected to be generated. If an asset is impaired, the measure of impairment is the amount by which the carrying amount exceeds the fair value of the asset. Goodwill Goodwill represents the excess of consideration transferred in business combinations over the fair value of net tangible and identifiable intangible assets acquired. Goodwill is not amortized, but is tested for impairment annually or more frequently if events or circumstances indicate that impairment may have occurred. The Company typically performs its annual goodwill impairment test in the third fiscal quarter. The Company has a single reporting unit. When assessing goodwill for impairment, the Company may elect to perform a qualitative assessment to determine if a quantitative impairment test is necessary. If a qualitative assessment is not performed, or if the qualitative assessment indicates it is likely that the fair value of a reporting unit is less than its carrying amount, a quantitative test is performed. The quantitative impairment test compares the estimated fair value of the reporting unit to its carrying amount. If the fair value of the reporting unit exceeds its carrying amount, no impairment is indicated. If the fair value of the reporting unit is less than its carrying amount, impairment of goodwill is measured as the excess of the carrying amount over fair value. OREO and Repossessed Assets OREO and repossessed assets consists of real estate assets acquired through, or in lieu of, loan foreclosure and personal property acquired through repossession. Such assets are included in other assets in the accompanying consolidated balance sheets. These assets are held for sale and are initially recorded at estimated fair value less costs to sell, establishing a new cost basis. Subsequent to acquisition, periodic valuations are performed, and the assets are carried at the lower of the carrying amount at the date of acquisition or estimated fair value less cost to sell. Significant property improvements are capitalized to the extent that the resulting carrying value does not exceed fair value less cost to sell. Legal fees, maintenance, taxes, insurance and other direct costs of holding and maintaining these assets are expensed as incurred. Premises and Equipment Premises and equipment are carried at cost less accumulated depreciation and amortization and are included in other assets in the accompanying consolidated balance sheets. The Company measures assets held for sale at the lower of carrying amount or estimated fair value. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The lives of improvements to existing buildings are based on the lesser of the estimated remaining lives of the buildings or the estimated useful lives of the improvements. Leasehold improvements are amortized over the shorter of the expected terms of the leases at inception, considering options to extend that are reasonably assured, or their useful lives. The estimated useful lives of premises and equipment are as follows: •buildings and improvements - 10 to 30 years; •leasehold improvements - 3 to 20 years; •aircraft and automobiles - 5 to 15 years; •furniture, fixtures and equipment - 5 to 7 years; and •computer equipment - 3 to 5 years. Software Capitalized software, stated at cost less accumulated depreciation and amortization, includes CCA and capitalizable implementation costs associated with hosting arrangements. Capitalized software is included in other assets in the accompanying consolidated balance sheets. Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the assets, which for CCA is based on the term of the associated hosting arrangements plus any reasonably certain renewals. Direct costs associated with developing or obtaining and implementing internal use software and hosting arrangements that are service contracts incurred during the application development stage are capitalized. The estimated useful lives of software, software licensing rights and CCA implementation costs range from 3 to 5 years. Investments in Affordable Housing Limited Partnerships The Company has acquired investments in limited partnerships that manage or invest in qualified affordable housing projects and provide the Company with low-income housing tax credits and other tax benefits. These investments are included in other assets in the accompanying consolidated balance sheets. The Company accounts for investments in qualified affordable housing projects using the proportional amortization method if certain criteria are met. Under the proportional amortization method, the initial cost of the investment is amortized in proportion to the tax credits and other tax benefits received and the amortization is recognized in the income statement as a component of income tax expense. The investments are evaluated for impairment when events or changes in circumstances indicate that it may be more likely than not that the carrying amount of the investment will not be realized. Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates in effect for periods in which the differences are expected to reverse. The effect of changes in tax rates on deferred tax assets and liabilities are recognized in income in the period that includes the enactment date. A valuation allowance is established for deferred tax assets when management determines that it is more likely than not that some portion or all of a deferred tax asset will not be realized. In making such determinations, the Company considers all available positive and negative evidence that may impact the realization of deferred tax assets. These considerations include the amount of taxable income generated in statutory carryback periods, future reversals of existing taxable temporary differences, projected future taxable income and available tax planning strategies. The Company recognizes tax benefits from uncertain tax positions when it is more likely than not that the related tax positions will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits of the tax positions. An uncertain tax position is a position taken in a previously filed tax return or a position expected to be taken in a future tax return that is not based on clear and unambiguous tax law. The Company measures tax benefits related to uncertain tax positions based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. If the initial assessment fails to result in recognition of a tax benefit, the Company subsequently recognizes a tax benefit if: (i) there are changes in tax law or case law that raise the likelihood of prevailing on the technical merits of the position to more-likely-than-not, (ii) the statute of limitations expires, or (iii) there is a completion of an examination resulting in a settlement of that tax year or position with the appropriate agency. The Company recognizes interest and penalties related to uncertain tax positions, as well as interest income or expense related to tax settlements, in the provision for income taxes. Equity Based Compensation The Company periodically grants unvested or restricted shares of common stock and other share-based awards to key employees. For equity classified awards, compensation cost is measured based on the estimated fair value of the awards at the grant date and is recognized in earnings on a straight-line basis over the requisite service period for each award. Liability-classified awards are remeasured each reporting period at fair value until the award is settled, and compensation cost is recognized in earnings on a straight-line basis over the requisite service period for each award, adjusted for changes in fair value each reporting period. Compensation cost related to awards that embody performance conditions is recognized when it is probable that the performance conditions will be achieved. The number of awards expected to vest is estimated in determining the amount of compensation cost to be recognized related to share-based payment transactions. The fair value of unvested shares is generally based on the closing market price of the Company's common stock at the date of grant. Market conditions embedded in awards are reflected in the grant-date fair value of the awards. Derivative Financial Instruments and Hedging Activities Interest rate derivative contracts The Company uses interest rate derivative contracts, such as swaps, caps, floors and collars, in the normal course of business to meet the financial needs of its customers and to manage exposure to changes in interest rates. Interest rate contracts are recorded as assets or liabilities in the consolidated balance sheets at fair value. Interest rate derivatives that are used as a risk management tool to hedge the Company's exposure to changes in interest rates have been designated as cash flow or fair value hedging instruments. The gain or loss resulting from changes in the fair value of interest rate derivatives designated and qualifying as cash flow hedging instruments is initially reported as a component of other comprehensive income and subsequently reclassified into earnings in the same period in which the hedged transaction affects earnings. Changes in the fair value of interest rate derivatives designated as fair value hedging instruments as well as the offsetting changes in the fair value of the hedged items caused by fluctuations in the designated benchmark interest rates are recognized in earnings. The Company discontinues hedge accounting prospectively when it is determined that the derivative is no longer effective in offsetting changes in the cash flows or fair value of the hedged item, the derivative expires or is sold, terminated, or exercised, management determines that the designation of the derivative as a hedging instrument is no longer appropriate or, for a cash flow hedge, the occurrence of the forecasted transaction is no longer probable. When hedge accounting on a cash flow hedge is discontinued, any subsequent changes in fair value of the derivative are recognized in earnings. The cumulative unrealized gain or loss related to a discontinued cash flow hedge continues to be reported in AOCI and is subsequently reclassified into earnings in the same period in which the hedged transaction affects earnings, unless it is probable that the forecasted transaction will not occur by the end of the originally specified time period, in which case the cumulative unrealized gain or loss reported in AOCI is reclassified into earnings immediately. When hedge accounting on a fair value hedge is discontinued, adjustments to the carrying amount of the hedged item due to changes in fair value are also discontinued. Cash flows from derivative financial instruments that are accounted for as hedges, including daily settlements of centrally cleared derivatives with the CME, are classified as operating cash flows. Changes in the fair value of interest rate contracts not designated as, or not qualifying as, hedging instruments are recognized currently in earnings. Transfers of Financial Assets Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. A gain or loss is recognized in earnings upon completion of the sale based on the difference between the sales proceeds and the carrying value of the assets. Control over the transferred assets is deemed to have been surrendered when: (i) the assets have been legally isolated from the Company, (ii) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (iii) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity or the ability to unilaterally cause the holder to return specific assets. Earnings per Common Share Basic earnings per common share is calculated by dividing income allocated to common stockholders for basic earnings per common share by the weighted average number of common shares outstanding for the period, reduced by average unvested stock awards. Unvested stock awards with non-forfeitable rights to dividends, whether paid or unpaid, are considered participating securities and are included in the computation of basic earnings per common share using the two class method whereby net income is allocated between common stock and participating securities. In periods of a net loss, no allocation is made to participating securities as they are not contractually required to fund net losses. Diluted earnings per common share is computed by dividing income allocated to common stockholders for basic earnings per common share, adjusted for earnings reallocated from participating securities, by the weighted average number of common shares outstanding for the period increased for the dilutive effect of unexercised stock options and unvested stock awards using the treasury stock method. Contingently issuable shares are included in the calculation of earnings per common share beginning on the date the contingency was resolved. Revenue From Contracts with Customers Revenue from contracts with customers within the scope of Topic 606 "Revenue from Contracts with Customers", is recognized in an amount that reflects the consideration the Company expects to be entitled to receive in exchange for those goods or services as the related performance obligations are satisfied. The majority of our revenues, including revenues from loans, leases, investment securities, derivative instruments and letters of credit and from transfers and servicing of financial assets, are excluded from the scope of Topic 606. Deposit service charges and fees is the most significant category of revenue within the scope of the standard. These service charges and fees consist primarily of monthly maintenance fees and other transaction based fees. Revenue is recognized when our performance obligations are complete, generally monthly for account maintenance fees or when a transaction, such as a wire transfer, is completed. Payment is typically received at the time the performance obligation is satisfied. The aggregate amount of revenue that is within the scope of Topic 606 from sources other than deposit service charges and fees is not material. Reclassifications Certain amounts presented for prior periods have been reclassified to conform to the current period presented. New Accounting Pronouncements Adopted in 2023 ASU No. 2022-02—Financial Instruments—Credit Losses (Topic 326). This ASU eliminated the accounting guidance for TDRs by creditors in Subtopic 310-40, Receivables - Troubled Debt Restructurings by Creditors. The ASU enhanced disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty in the form of an interest rate reduction, an other-than-insignificant payment delay, a term extension, principal forgiveness or a combination thereof. The ASU also updated certain requirements related to accounting for credit losses under ASC 326 and required disclosure of current-period gross charge-offs of financing receivables by year of origination. The Company adopted this ASU in the first quarter of 2023, prospectively, except with respect to the recognition and measurement of TDRs, for which the modified retrospective transition method was applied. The Company recorded a reduction to the ACL of $1.8 million and a cumulative-effect adjustment, net of tax, to retained earnings of $1.3 million on January 1, 2023. Additional and modified disclosures required by this ASU are included in the Notes to these Consolidated Financial Statements. Accounting Pronouncements Not Yet Adopted ASU No. 2023-02—Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures using the Proportional Amortization Method (A Consensus of the Emerging Issues Task Force). This ASU was issued to expand use of the proportional amortization method of accounting to equity investments in tax credit programs beyond those in LIHTC programs. The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria established. This ASU is effective for the Company for interim and annual periods in fiscal years beginning after December 15, 2023. The Company will adopt this ASU during the first quarter of 2024 and expects no material impact on the Company's consolidated financial position, results of operations, and cash flows. Currently, all of the Company's equity investments in tax credit programs are in LIHTC programs accounted for using the proportional amortization method. ASU No. 2023-07—Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU augments reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contains other disclosure requirements. This ASU is effective for the Company for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. This ASU will have no impact on the Company's consolidated financial position, results of operations, and cash flows. Adoption may lead to additional and revised disclosures in the Company's financial statements starting in the quarter of adoption. ASU No. 2023-09—Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires entities to provide more information in the annual and interim income tax disclosures, primarily related to the income tax rate reconciliation and income taxes paid. The guidance also eliminates certain existing disclosure requirements related to uncertain tax positions and unrecognized deferred tax liabilities. This ASU is effective for the Company for fiscal years beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2025. The impact of adoption of this ASU on the Company's consolidated financial position, results of operations, and cash flows is not expected to be material. Adoption will lead to additional and revised disclosures in the Company's financial statements starting in the quarter of adoption.
Description of New Accounting Pronouncements Not yet Adopted	Accounting Pronouncements Not Yet Adopted ASU No. 2023-02—Investments - Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures using the Proportional Amortization Method (A Consensus of the Emerging Issues Task Force). This ASU was issued to expand use of the proportional amortization method of accounting to equity investments in tax credit programs beyond those in LIHTC programs. The ASU allows entities to elect the proportional amortization method, on a tax-credit-program-by-tax-credit-program basis, for all equity investments in tax credit programs meeting the eligibility criteria established. This ASU is effective for the Company for interim and annual periods in fiscal years beginning after December 15, 2023. The Company will adopt this ASU during the first quarter of 2024 and expects no material impact on the Company's consolidated financial position, results of operations, and cash flows. Currently, all of the Company's equity investments in tax credit programs are in LIHTC programs accounted for using the proportional amortization method. ASU No. 2023-07—Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU augments reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, provide new segment disclosure requirements for entities with a single reportable segment, and contains other disclosure requirements. This ASU is effective for the Company for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. This ASU will have no impact on the Company's consolidated financial position, results of operations, and cash flows. Adoption may lead to additional and revised disclosures in the Company's financial statements starting in the quarter of adoption. ASU No. 2023-09—Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires entities to provide more information in the annual and interim income tax disclosures, primarily related to the income tax rate reconciliation and income taxes paid. The guidance also eliminates certain existing disclosure requirements related to uncertain tax positions and unrecognized deferred tax liabilities. This ASU is effective for the Company for fiscal years beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2025. The impact of adoption of this ASU on the Company's consolidated financial position, results of operations, and cash flows is not expected to be material. Adoption will lead to additional and revised disclosures in the Company's financial statements starting in the quarter of adoption.

Investment Securities (Schedule of Gains and Losses on the Sale and Exchange of Investment Securities Available for Sale) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Proceeds from sale of investment securities	$ 371,777	$ 798,205	$ 2,286,600
Gross realized gains on investment securities AFS	1,862	4,058	10,005
Gross realized losses on investment securities AFS	(47)	(131)	(995)
Net realized gain	1,815	3,927	9,010
Net losses on marketable equity securities recognized in earnings	(11,867)	(19,732)	(2,564)
Gain (loss) on investment securities, net	$ (10,052)	$ (15,805)	$ 6,446

Leases Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of ROU Assets and Lease Liabilities

The following table presents ROU assets and lease liabilities at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
ROU assets:
Operating leases	$	64,536	$	72,211
Finance leases	21,638		23,866
	$	86,174	$	96,077
Lease liabilities:
Operating leases	$	72,391	$	80,909
Finance leases	26,501		28,389
	$	98,892	$	109,298

Operating and Finance Lease Information

The weighted average remaining lease term and weighted average discount rate at the dates indicated were:


	December 31, 2023		December 31, 2022
Weighted average remaining lease term:
Operating leases	5.9 years		6.6 years
Finance leases	10.0 years		11.0 years
Weighted average discount rate:
Operating leases	3.2	%	3.1	%
Finance leases	2.9	%	2.9	%

Lease, Cost

The following table presents the components of lease expense for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021
Operating lease cost:
Fixed costs	$	16,761	$	18,364	$	19,646
Impairment of ROU assets	76		134		183
Total operating lease cost	$	16,837	$	18,498	$	19,829

Finance lease cost:
Amortization of ROU assets	$	2,228	$	2,350	$	2,903
Interest on lease liabilities	778		823		866
Total finance lease cost	$	3,006	$	3,173	$	3,769

Variable lease cost	$	3,440	$	3,589	$	4,147

Leases - Cash Flow Information

The following table presents additional information related to operating and finance leases for the dates and periods indicated (in thousands):



	Years Ended December 31,
	2023		2022		2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	778	$	823	$	866
Operating cash flows from operating leases	17,680		18,473		20,056
Financing cash flows from finance leases	2,666		2,652		3,215
	$	21,124	$	21,948	$	24,137

Lease liabilities recognized from obtaining ROU assets:

Operating leases	$	6,896	$	9,086	$	13,325

Schedule of Future Minimum Lease Payments for Operating and Finance Leases

Future lease payment obligations under leases with terms in excess of one year and a reconciliation to lease liabilities as of December 31, 2023 were as follows (in thousands):


	Operating Leases		Finance Leases		Total
Years ending December 31:
2024	$	17,261	$	2,701	$	19,962
2025	14,870		2,774		17,644
2026	13,530		2,849		16,379
2027	10,809		2,926		13,735
2028	8,256		3,016		11,272
Thereafter	14,843		16,431		31,274
Total future minimum lease payments	79,569		30,697		110,266
Less: interest component	(7,178)		(4,196)		(11,374)
Lease liabilities	$	72,391	$	26,501	$	98,892

Schedule of Direct or Sales Type Finance Leases

The following table presents the components of the investment in direct or sales type financing leases, included in loans in the consolidated balance sheets at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Total minimum lease payments to be received	$	644,614	$	684,847
Estimated unguaranteed residual value of leased assets	3,938		4,024
Gross investment in direct or sales type financing leases	648,552		688,871
Unearned income	(48,403)		(57,622)
Initial direct costs	1,556		2,384
	$	601,705	$	633,633

Schedule of future minimum lease payments under direct or sales type financing leases

At December 31, 2023, future minimum lease payments to be received under direct or sales type financing leases were as follows (in thousands):


Years Ending December 31:
2024	$	183,861
2025	155,587
2026	100,775
2027	47,973
2028	32,552
Thereafter	123,866
	$	644,614

Schedule of Property Subject to or Available for Operating Lease

The following table presents the components of operating lease equipment at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Operating lease equipment	$	582,147	$	772,267
Less: accumulated depreciation	(210,238)		(232,468)
Operating lease equipment, net	$	371,909	$	539,799

Sales-type and Direct Financing Leases, Lease Receivable, Maturity

At December 31, 2023, scheduled minimum rental payments under operating leases were as follows (in thousands):


Years Ending December 31:
2024	$	31,873
2025	26,854
2026	18,764
2027	15,932
2028	13,825
Thereafter	19,896
	$	127,144

Operating and Direct Finance Lease Income

The following table summarizes income recognized for operating and direct or sales type finance leases for the periods indicated (in thousands):


	Years Ended December 31,
	2023		2022		2021		Location of Lease Income on Consolidated Statements of Income
Operating leases	$	47,868	$	54,111	$	53,263	Non-interest income from lease financing
Direct or sales type finance leases	15,643		17,881		18,329		Interest income on loans
	$	63,511	$	71,992	$	71,592

Loans and Allowance for Credit Losses (Schedule of Credit Exposure for Loans Based on Original LTV and FICO Score) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	$ 24,633,684	$ 24,885,988
1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	365,323	1,201,204
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,126,812	3,169,085
Financing Receivable, Originated Two Years before Latest Fiscal Year	2,974,506	922,591
Financing Receivable, Originated Three Years before Latest Fiscal Year	860,121	320,683
Financing Receivable, Originated Four Years before Latest Fiscal Year	297,728	182,814
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	1,278,523	1,332,457
Financing Receivable, before Allowance for Credit Loss and Fee	6,903,013	7,128,834
FICO, 760 or greater \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	253,774	805,125
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	810,150	2,513,045
Financing Receivable, Originated Two Years before Latest Fiscal Year	2,378,572	721,982
Financing Receivable, Originated Three Years before Latest Fiscal Year	696,363	212,574
Financing Receivable, Originated Four Years before Latest Fiscal Year	203,966	97,076
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	893,290	944,783
Financing Receivable, before Allowance for Credit Loss and Fee	5,236,115	5,294,585
FICO, 720 to 759 \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	78,882	285,507
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	194,135	485,528
Financing Receivable, Originated Two Years before Latest Fiscal Year	392,179	132,928
Financing Receivable, Originated Three Years before Latest Fiscal Year	99,412	62,301
Financing Receivable, Originated Four Years before Latest Fiscal Year	50,984	45,857
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	210,663	216,047
Financing Receivable, before Allowance for Credit Loss and Fee	1,026,255	1,228,168
FICO, 719 or less \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	32,667	110,572
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	122,527	170,512
Financing Receivable, Originated Two Years before Latest Fiscal Year	203,755	67,681
Financing Receivable, Originated Three Years before Latest Fiscal Year	64,346	45,808
Financing Receivable, Originated Four Years before Latest Fiscal Year	42,778	39,881
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	174,570	171,627
Financing Receivable, before Allowance for Credit Loss and Fee	640,643	606,081
Less than 61% [Member] \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	63,117	282,940
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	260,403	1,301,279
Financing Receivable, Originated Two Years before Latest Fiscal Year	1,211,101	354,720
Financing Receivable, Originated Three Years before Latest Fiscal Year	326,771	76,404
Financing Receivable, Originated Four Years before Latest Fiscal Year	72,219	42,864
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	428,451	472,090
Financing Receivable, before Allowance for Credit Loss and Fee	2,362,062	2,530,297
61% - 70% [Member] \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	67,146	295,206
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	280,602	857,008
Financing Receivable, Originated Two Years before Latest Fiscal Year	813,682	231,732
Financing Receivable, Originated Three Years before Latest Fiscal Year	221,091	80,383
Financing Receivable, Originated Four Years before Latest Fiscal Year	71,652	49,047
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	293,784	310,649
Financing Receivable, before Allowance for Credit Loss and Fee	1,747,957	1,824,025
71% - 80% [Member] \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	235,060	620,049
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	583,724	975,542
Financing Receivable, Originated Two Years before Latest Fiscal Year	915,166	336,066
Financing Receivable, Originated Three Years before Latest Fiscal Year	312,188	158,406
Financing Receivable, Originated Four Years before Latest Fiscal Year	148,483	86,463
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	519,699	510,633
Financing Receivable, before Allowance for Credit Loss and Fee	2,714,320	2,687,159
More than 81% [Member] \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	3,009
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	2,083	35,256
Financing Receivable, Originated Two Years before Latest Fiscal Year	34,557	73
Financing Receivable, Originated Three Years before Latest Fiscal Year	71	5,490
Financing Receivable, Originated Four Years before Latest Fiscal Year	5,374	4,440
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	36,589	39,085
Financing Receivable, before Allowance for Credit Loss and Fee	78,674	87,353
30 - 59 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	207,256	210,634
30 - 59 Days Past Due \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	2,200	12,752
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,785	16,432
Financing Receivable, Originated Two Years before Latest Fiscal Year	7,201	3,266
Financing Receivable, Originated Three Years before Latest Fiscal Year	5,745	2,953
Financing Receivable, Originated Four Years before Latest Fiscal Year	0	1,854
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	14,527	5,759
Financing Receivable, before Allowance for Credit Loss and Fee	31,458	43,016
60 - 89 Days Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	75,877	104,171
60 - 89 Days Past Due \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	252
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	2,116	1,196
Financing Receivable, Originated Two Years before Latest Fiscal Year	1,465	229
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	1,347
Financing Receivable, Originated Four Years before Latest Fiscal Year	143	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	2,728	1,052
Financing Receivable, before Allowance for Credit Loss and Fee	6,452	4,076
90 Days or More Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	334,463	551,169
90 Days or More Past Due \| 1-4 single family residential
Financing Receivable, Credit Quality Indicator [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	2,589
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	5,872	2,158
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	2,173
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	360
Financing Receivable, Originated Four Years before Latest Fiscal Year	1,439	3,069
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	5,580	4,635
Financing Receivable, before Allowance for Credit Loss and Fee	$ 12,891	$ 14,984

Condensed Financial Statements of BankUnited, Inc. (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-04, Cash Dividends Paid to Registrant, Consolidated Subsidiaries	$ (85,000)	$ (605,000)	$ (312,000)

Premises and Equipment and Lease Commitments (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment, Type [Abstract]
Depreciation, Nonproduction	$ 18.7	$ 17.5	$ 16.7

Derivatives and Hedging Activities

12 Months Ended

Dec. 31, 2023

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivatives and Hedging Activities

Derivative Financial Instruments

Derivatives designated as hedging instruments

The Company has entered into interest rate swaps, caps and collars designated as cash flow hedges with the objective of limiting the variability of interest payment cash flows. The Company has also entered into interest rate swaps designated as fair value hedges designed to hedge changes in the fair value of outstanding fixed rate instruments caused by fluctuations in the benchmark interest rate. Changes in fair value of derivative instruments designated as cash flow hedges are reported in accumulated other comprehensive income. Changes in the fair value of derivative instruments designated as fair value hedges are recognized in earnings, as is the offsetting gain or loss on the hedged item.

The following table summarizes the Company's derivatives designated as hedging instruments as of the dates indicated (in thousands):


	December 31, 2023						December 31, 2022

	Notional Amount		Fair Value(1)				Notional Amount		Fair Value(1)
			Asset		Liability				Asset		Liability
Derivatives designated as cash flow hedges:
Interest rate swaps	$	3,215,000	$	—	$	(1,048)	$	1,970,000	$	941	$	(1,514)
Interest rate caps purchased	200,000		10,157		—		200,000		15,673		—
Interest rate collar	125,000		84		—		125,000		—		(203)
Derivatives designated as fair value hedges:
Pay-fixed interest rate swaps	100,000		—		—		100,000		—		—
	$	3,640,000	$	10,241	$	(1,048)	$	2,395,000	$	16,614	$	(1,717)

(1) The fair values of derivatives are included in other assets or other liabilities in the consolidated balance sheets.

Derivatives designated as cash flow hedges


	Years Ended December 31,
		2023		2022		2021
Location of gain (loss) reclassified from AOCI into income:
Interest expense on borrowings		$	44,790	$	(4,224)	$	(51,739)
Interest expense on deposits		23,569		4,357		—
Interest income on loans		(2,620)		(43)		—
		$	65,739	$	90	$	(51,739)

During the years ended December 31, 2023 and 2022, no derivative positions designated as cash flow hedges were discontinued and none of the gains and losses reported in AOCI were reclassified into earnings as a result of the discontinuance of cash flow hedges or because of the early extinguishment of debt. During the year ended December 31, 2021, derivative positions designated as cash flow hedges with a notional amount totaling $401 million were discontinued following the Company's determination that the hedged forecasted transactions were not probable of occurring. A loss of $33.4 million, net of tax, was reclassified from AOCI into earnings as a result of the discontinuance of the cash flow hedges.

As of December 31, 2023, the amount of net gain expected to be reclassified from AOCI into earnings during the next twelve months was $38.4 million, based on the forward curve. See Note 11 to the consolidated financial statements for additional information about the reclassification adjustments from AOCI into earnings.

Derivatives designated as fair value hedges

The amount of gain (loss) related to derivatives designated as fair value hedges recognized in earnings was insignificant for all applicable periods. The following table provides information about the hedged items related to derivatives designated as fair value hedges at the date indicated (in thousands):


	December 31, 2023		December 31, 2022		Location in Consolidated Balance Sheets
Contractual balance outstanding of hedged item (1)	$	100,000	$	100,000	Loans
Cumulative fair value hedging adjustments	$	(1,656)	$	(3,923)	Loans

Derivatives not designated as hedging instruments

The Company enters into interest rate derivative contracts with certain of its commercial borrowers to enable those borrowers to manage their exposure to interest rate fluctuations. To mitigate interest rate risk associated with these derivative contracts, the Company enters into offsetting derivative contract positions with primary dealers. These interest rate derivative contracts are not designated as hedging instruments; therefore, changes in the fair value of these derivatives are recognized immediately in earnings. The impact on earnings related to changes in fair value of these derivatives was $8.7 million, $4.7 million, and $6.6 million for the years ended December 31, 2023, 2022 and 2021, respectively.

The Company may be exposed to credit risk in the event of non-performance by the counterparties to its interest rate derivative agreements. The Company assesses the credit risk of its financial institution counterparties by monitoring publicly available credit rating and financial information. The Company manages dealer credit risk by entering into interest rate derivatives only with primary and highly rated counterparties, the use of ISDA master agreements, central clearing mechanisms and counterparty limits. The agreements contain bilateral collateral arrangements with the amount of collateral to be posted generally governed by the settlement value of outstanding swaps. The Company manages the risk of default by its commercial borrower counterparties through its normal loan underwriting and credit monitoring policies and procedures. The Company does not currently anticipate any significant losses from failure of interest rate derivative counterparties to honor their obligations.

The following table summarizes the Company's derivatives not designated as hedging instruments as of the dates indicated (in thousands):


	December 31, 2023						December 31, 2022

	Notional Amount		Fair Value(1)				Notional Amount		Fair Value(1)
			Asset		Liability				Asset		Liability
Derivatives not designated as hedges:
Pay-fixed interest rate swaps	$	2,166,813	$	76,793	$	(16,702)	$	1,916,719	$	67,942	$	(2,195)
Pay-variable interest rate swaps	2,166,813		16,702		(77,257)		1,916,719		2,195		(120,320)
Interest rate caps purchased	65,610		1,922		—		42,920		1,988		—
Interest rate caps sold	65,610		—		(1,922)		42,920		—		(1,988)
	$	4,464,846	$	95,417	$	(95,881)	$	3,919,278	$	72,125	$	(124,503)

(1) Fair values of these derivatives are included in other assets and other liabilities in the consolidated balance sheets.

Some of the Company’s ISDA master agreements with financial institution counterparties contain provisions that permit either counterparty to terminate the agreements and require settlement in the event that regulatory capital ratios fall below certain designated thresholds, upon the initiation of other defined regulatory actions or upon suspension or withdrawal of the Bank’s credit rating. Currently, there are no circumstances that would trigger these provisions of the agreements.

Master netting agreements


	December 31, 2023

			Gross Amounts Offset in Balance Sheet		Net Amounts Presented in Balance Sheet		Gross Amounts Not Offset in Balance Sheet
	Gross Amounts Recognized						Derivative Instruments		Collateral Pledged		Net Amount
Derivative assets	$	88,956	$	—	$	88,956	$	(15,154)	$	(73,730)	$	72
Derivative liabilities	(17,750)		—		(17,750)		15,154		2,596		—
	$	71,206	$	—	$	71,206	$	—	$	(71,134)	$	72


	December 31, 2022

			Gross Amounts Offset in Balance Sheet		Net Amounts Presented in Balance Sheet		Gross Amounts Not Offset in Balance Sheet
	Gross Amounts Recognized						Derivative Instruments		Collateral Pledged		Net Amount
Derivative assets	$	86,544	$	—	$	86,544	$	(3,912)	$	(79,447)	$	3,185
Derivative liabilities	(3,912)		—		(3,912)		3,912		—		—
	$	82,632	$	—	$	82,632	$	—	$	(79,447)	$	3,185

The difference between the amounts reported for interest rate swaps subject to master netting agreements and the total fair value of interest rate contract derivative financial instruments reported in the consolidated balance sheets is related to interest rate derivative contracts not subject to master netting agreements.

Risk Participation Agreements

The Company purchases and sells credit protection under RPAs with the objective of sharing with financial institution counterparties some of the credit exposure related to interest rate derivative contracts entered into with commercial borrowers related to participations purchased or sold. The Company will make or receive payments under these agreements if a customer defaults on an obligation to perform under certain interest rate derivative contracts. At December 31, 2023 and 2022, the notional amount of the RPAs was $363 million and $202 million, respectively. The fair value of these derivatives was not material at December 31, 2023 and 2022.

Condensed Financial Statements of BankUnited, Inc. (Schedule of Condensed Statements of Income) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Income Statements, Captions [Line Items]
Investment securities									$ 488,212	$ 280,100	$ 152,619
Other non-interest income									33,037	18,498	28,365
Interest Expense - Borrowings									323,472	137,519	96,164
Employee compensation and benefits									280,744	265,548	243,532
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ 24,186	$ 62,427	$ 78,630	$ 71,841	$ 81,792	$ 117,083	$ 87,468	$ 88,789	237,084	375,132	449,385
Provision for income taxes	3,374	15,446	20,634	18,959	17,585	29,233	21,704	21,639	58,413	90,161	34,401
Net income	$ 20,812	$ 46,981	$ 57,996	$ 52,882	$ 64,207	$ 87,850	$ 65,764	$ 67,150	178,671	284,971	414,984
Parent Company
Condensed Income Statements, Captions [Line Items]
Investment securities									3,751	5,047	4,958
Service fees from subsidiaries									16,749	17,185	13,014
Equity in earnings of subsidiaries									225,288	338,911	455,672
Other Income									(11,555)	(19,732)	(2,530)
Other non-interest income									904	0	0
Total Income									235,137	341,411	471,114
Interest Expense - Borrowings									36,057	36,210	36,143
Employee compensation and benefits									28,271	29,189	26,730
Other Expenses									4,995	3,857	3,744
Total expense									69,323	69,256	66,617
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest									165,814	272,155	404,497
Provision for income taxes									(12,857)	(12,816)	(10,487)
Net income									$ 178,671	$ 284,971	$ 414,984

Loans and Allowance for Credit Losses (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Loans consisted of the following at the dates indicated (dollars in thousands):


	December 31, 2023				December 31, 2022

	Total		Percent of Total		Total		Percent of Total
Residential:
1-4 single family residential	$	6,903,013	28.0	%	$	7,128,834	28.6	%
Government insured residential	1,306,014		5.3	%	1,771,880		7.1	%

	8,209,027		33.3	%	8,900,714		35.7	%
Commercial:

Non-owner occupied commercial real estate	5,323,241		21.6	%	5,405,597		21.7	%
Construction and land	495,992		2.0	%	294,360		1.2	%
Owner occupied commercial real estate	1,935,743		7.9	%	1,890,813		7.6	%
Commercial and industrial	6,971,981		28.3	%	6,417,721		25.9	%

Pinnacle - municipal finance	884,690		3.6	%	912,122		3.7	%
Franchise finance	182,408		0.7	%	253,774		1.0	%
Equipment finance	197,939		0.8	%	286,147		1.1	%
Mortgage warehouse lending	432,663		1.8	%	524,740		2.1	%
	16,424,657		66.7	%	15,985,274		64.3	%
Total loans	24,633,684		100.0	%	24,885,988		100.0	%
Allowance for credit losses	(202,689)				(147,946)
Loans, net	$	24,430,995			$	24,738,042

Allowance for Credit Losses on Financing Receivables


	Years Ended December 31,
	2023						2022						2021
	Residential		Commercial		Total		Residential		Commercial		Total		Residential		Commercial		Total
Beginning balance	$	11,741	$	136,205	$	147,946	$	9,187	$	117,270	$	126,457	$	18,719	$	238,604	$	257,323
Impact of adoption of ASU 2022-02	(117)		(1,677)		(1,794)		N/A		N/A		N/A		N/A		N/A		N/A
Balance after adoption of ASU 2022-02	11,624		134,528		146,152		9,187		117,270		126,457		18,719		238,604		257,323
Provision (recovery)	(4,002)		82,926		78,924		2,858		70,956		73,814		(9,241)		(55,215)		(64,456)
Charge-offs	—		(35,014)		(35,014)		(412)		(61,643)		(62,055)		(304)		(70,946)		(71,250)
Recoveries	9		12,618		12,627		108		9,622		9,730		13		4,827		4,840
Ending balance	$	7,631	$	195,058	$	202,689	$	11,741	$	136,205	$	147,946	$	9,187	$	117,270	$	126,457

The following table presents the components of the provision for (recovery of) credit losses for the periods indicated (in thousands):


	Years Ended December 31,
		2023		2022		2021
Amount related to funded portion of loans		$	78,924	$	73,814	$	(64,456)
Amount related to off-balance sheet credit exposures		8,683		1,467		(1,235)
Other		—		(127)		(1,428)

Total provision for (recovery of) credit losses		$	87,607	$	75,154	$	(67,119)

Financing Receivable Credit Quality Indicators

Credit quality information

Credit quality indicators for residential loans

1-4 Single Family Residential credit exposure, excluding government insured residential loans, based on delinquency status (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year
	2023		2022		2021		2020		2019		Prior		Total
Current	$	363,123	$	1,117,039	$	2,965,840	$	854,376	$	296,146	$	1,255,688	$	6,852,212
30 - 59 Days Past Due	2,200		1,785		7,201		5,745		—		14,527		31,458
60 - 89 Days Past Due	—		2,116		1,465		—		143		2,728		6,452
90 Days or More Past Due	—		5,872		—		—		1,439		5,580		12,891
	$	365,323	$	1,126,812	$	2,974,506	$	860,121	$	297,728	$	1,278,523	$	6,903,013


	December 31, 2022
	Amortized Cost By Origination Year
	2022		2021		2020		2019		2018		Prior		Total
Current	$	1,185,611	$	3,149,299	$	916,923	$	316,023	$	177,891	$	1,321,011	$	7,066,758
30 - 59 Days Past Due	12,752		16,432		3,266		2,953		1,854		5,759		43,016
60 - 89 Days Past Due	252		1,196		229		1,347		—		1,052		4,076
90 Days or More Past Due	2,589		2,158		2,173		360		3,069		4,635		14,984
	$	1,201,204	$	3,169,085	$	922,591	$	320,683	$	182,814	$	1,332,457	$	7,128,834

1-4 Single Family Residential credit exposure, excluding government insured residential loans, based on LTV (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year
LTV	2023		2022		2021		2020		2019		Prior		Total
Less than 61%	$	63,117	$	260,403	$	1,211,101	$	326,771	$	72,219	$	428,451	$	2,362,062
61% - 70%	67,146		280,602		813,682		221,091		71,652		293,784		1,747,957
71% - 80%	235,060		583,724		915,166		312,188		148,483		519,699		2,714,320
More than 80%	—		2,083		34,557		71		5,374		36,589		78,674
	$	365,323	$	1,126,812	$	2,974,506	$	860,121	$	297,728	$	1,278,523	$	6,903,013


	December 31, 2022
	Amortized Cost By Origination Year
LTV	2022		2021		2020		2019		2018		Prior		Total
Less than 61%	$	282,940	$	1,301,279	$	354,720	$	76,404	$	42,864	$	472,090	$	2,530,297
61% - 70%	295,206		857,008		231,732		80,383		49,047		310,649		1,824,025
71% - 80%	620,049		975,542		336,066		158,406		86,463		510,633		2,687,159
More than 80%	3,009		35,256		73		5,490		4,440		39,085		87,353
	$	1,201,204	$	3,169,085	$	922,591	$	320,683	$	182,814	$	1,332,457	$	7,128,834

1-4 Single Family Residential credit exposure, excluding government insured residential loans, based on FICO score (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year
FICO	2023		2022		2021		2020		2019		Prior		Total
760 or greater	$	253,774	$	810,150	$	2,378,572	$	696,363	$	203,966	$	893,290	$	5,236,115
720 - 759	78,882		194,135		392,179		99,412		50,984		210,663		1,026,255
719 or less or not available	32,667		122,527		203,755		64,346		42,778		174,570		640,643
	$	365,323	$	1,126,812	$	2,974,506	$	860,121	$	297,728	$	1,278,523	$	6,903,013


	December 31, 2022
	Amortized Cost By Origination Year
FICO	2022		2021		2020		2019		2018		Prior		Total
760 or greater	$	805,125	$	2,513,045	$	721,982	$	212,574	$	97,076	$	944,783	$	5,294,585
720 - 759	285,507		485,528		132,928		62,301		45,857		216,047		1,228,168
719 or less or not available	110,572		170,512		67,681		45,808		39,881		171,627		606,081
	$	1,201,204	$	3,169,085	$	922,591	$	320,683	$	182,814	$	1,332,457	$	7,128,834

Credit quality indicators for commercial loans

Commercial credit exposure based on internal risk rating (in thousands):


	December 31, 2023
	Amortized Cost By Origination Year												Revolving Loans
	2023		2022		2021		2020		2019		Prior				Total
CRE
Pass	$	668,669	$	1,268,313	$	662,340	$	493,675	$	878,048	$	1,064,601	$	281,584	$	5,317,230
Special mention	19,127		13,377		—		—		57,984		4,912		2,152		97,552
Substandard	—		42,997		2,103		29,180		186,368		142,049		1,754		404,451

Total CRE	$	687,796	$	1,324,687	$	664,443	$	522,855	$	1,122,400	$	1,211,562	$	285,490	$	5,819,233
C&I
Pass	$	1,382,939	$	1,423,581	$	653,730	$	337,322	$	431,257	$	1,040,101	$	3,069,295	$	8,338,225
Special mention	—		85,306		1,215		13,949		49,526		22,398		47,680		220,074
Substandard	3,841		70,731		86,747		16,063		20,757		91,844		44,633		334,616
Doubtful	—		10,580		—		—		4,229		—		—		14,809
Total C&I	$	1,386,780	$	1,590,198	$	741,692	$	367,334	$	505,769	$	1,154,343	$	3,161,608	$	8,907,724
Pinnacle - municipal finance
Pass	$	170,919	$	133,988	$	74,895	$	31,771	$	55,338	$	417,779	$	—	$	884,690

Total Pinnacle - municipal finance	$	170,919	$	133,988	$	74,895	$	31,771	$	55,338	$	417,779	$	—	$	884,690
Franchise finance
Pass	$	5,488	$	26,342	$	33,556	$	30,542	$	24,953	$	25,325	$	201	$	146,407
Special mention	—		—		—		2,279		—		—		—		2,279
Substandard	—		191		976		806		17,797		9,726		—		29,496
Doubtful	—		—		—		—		4,226		—		—		4,226
Total Franchise finance	$	5,488	$	26,533	$	34,532	$	33,627	$	46,976	$	35,051	$	201	$	182,408
Equipment Finance
Pass	$	1,081	$	6,314	$	40,614	$	14,156	$	51,191	$	54,977	$	—	$	168,333

Substandard	—		14,768		2,043		197		5,777		6,821		—		29,606

Total Equipment finance	$	1,081	$	21,082	$	42,657	$	14,353	$	56,968	$	61,798	$	—	$	197,939
Mortgage warehouse lending
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	432,663	$	432,663



Total Mortgage warehouse lending	$	—	$	—	$	—	$	—	$	—	$	—	$	432,663	$	432,663


	December 31, 2022
	Amortized Cost By Origination Year												Revolving Loans
	2022		2021		2020		2019		2018		Prior				Total
CRE
Pass	$	1,256,300	$	758,025	$	550,133	$	1,138,113	$	512,125	$	932,030	$	196,963	$	5,343,689
Special mention	—		—		—		18,006		—		709		—		18,715
Substandard	12,332		1,355		20,103		98,438		56,974		148,351		—		337,553

Total CRE	$	1,268,632	$	759,380	$	570,236	$	1,254,557	$	569,099	$	1,081,090	$	196,963	$	5,699,957
C&I
Pass	$	1,880,853	$	825,410	$	445,988	$	689,003	$	416,287	$	832,952	$	2,900,336	$	7,990,829
Special mention	63		—		208		3,880		—		20,657		310		25,118
Substandard	25,898		13,916		3,319		103,625		19,715		104,190		21,277		291,940
Doubtful	—		—		—		—		647		—		—		647
Total C&I	$	1,906,814	$	839,326	$	449,515	$	796,508	$	436,649	$	957,799	$	2,921,923	$	8,308,534
Pinnacle - municipal finance
Pass	$	179,223	$	110,510	$	66,592	$	66,514	$	29,783	$	459,500	$	—	$	912,122



Total Pinnacle - municipal finance	$	179,223	$	110,510	$	66,592	$	66,514	$	29,783	$	459,500	$	—	$	912,122
Franchise finance
Pass	$	81,146	$	19,251	$	38,293	$	34,483	$	8,617	$	6,799	$	—	$	188,589
Special mention	—		—		—		5,432		2,168		—		—		7,600
Substandard	—		1,617		1,295		22,058		17,148		8,124		—		50,242
Doubtful	—		—		1,013		2,447		3,883		—		—		7,343
Total franchise finance	$	81,146	$	20,868	$	40,601	$	64,420	$	31,816	$	14,923	$	—	$	253,774
Equipment finance
Pass	$	27,386	$	55,015	$	16,488	$	90,286	$	33,264	$	62,353	$	—	$	284,792

Substandard	—		—		—		1,355		—		—		—		1,355

Equipment finance	$	27,386	$	55,015	$	16,488	$	91,641	$	33,264	$	62,353	$	—	$	286,147
Mortgage warehouse lending
Pass	$	—	$	—	$	—	$	—	$	—	$	—	$	524,740	$	524,740



Total Mortgage warehouse lending	$	—	$	—	$	—	$	—	$	—	$	—	$	524,740	$	524,740

At December 31, 2023 and 2022, the balance of revolving loans converted to term loans was immaterial.

The following table presents criticized and classified commercial loans, in aggregate by risk rating category, at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
Special mention	$	319,905	$	51,433
Substandard - accruing	711,266		605,965
Substandard - non-accruing	86,903		75,125
Doubtful	19,035		7,990
Total	$	1,137,109	$	740,513

Financing Receivable, Past Due

The following table presents an aging of loans at the dates indicated (in thousands):


	December 31, 2023										December 31, 2022

	Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due		Total		Current		30 - 59 Days Past Due		60 - 89 Days Past Due		90 Days or More Past Due		Total
1-4 single family residential	$	6,852,212	$	31,458	$	6,452	$	12,891	$	6,903,013	$	7,066,758	$	43,016	$	4,076	$	14,984	$	7,128,834
Government insured residential	835,282		131,652		61,942		277,138		1,306,014		1,025,523		159,461		94,294		492,602		1,771,880



CRE	5,779,309		27,918		1,947		10,059		5,819,233		5,680,829		4,328		4,773		10,027		5,699,957

C&I	8,851,585		16,228		5,536		34,375		8,907,724		8,280,321		2,508		1,028		24,677		8,308,534


Pinnacle - municipal finance	884,690		—		—		—		884,690		912,122		—		—		—		912,122
Franchise finance	182,408		—		—		—		182,408		243,574		1,321		—		8,879		253,774
Equipment finance	197,939		—		—		—		197,939		286,147		—		—		—		286,147
Mortgage warehouse lending	432,663		—		—		—		432,663		524,740		—		—		—		524,740
	$	24,016,088	$	207,256	$	75,877	$	334,463	$	24,633,684	$	24,020,014	$	210,634	$	104,171	$	551,169	$	24,885,988

Financing Receivable, Nonaccrual

The following table presents information about loans on non-accrual status at the dates indicated (in thousands):


	December 31, 2023				December 31, 2022

	Amortized Cost		Amortized Cost With No Related Allowance		Amortized Cost		Amortized Cost With No Related Allowance

1-4 single family residential	$	20,513	$	—	$	21,311	$	—
CRE	13,727		1,947		22,352		6,911

C&I	68,533		14,078		47,473		15,642


Franchise finance	16,858		976		13,290		1,668
Equipment finance	6,820		6,820		—		—
	$	126,451	$	23,821	$	104,426	$	24,221

Schedule of Collateral Dependent Loans

The following table presents the amortized cost basis of collateral dependent loans at the dates indicated (in thousands):


	December 31, 2023				December 31, 2022
	Amortized Cost		Extent to Which Secured by Collateral		Amortized Cost		Extent to Which Secured by Collateral
1-4 single family residential	$	—	$	—	$	730	$	730
Commercial:
CRE	11,574		11,574		19,486		18,353
C&I	36,401		25,821		26,404		25,344

Franchise finance	16,668		11,858		11,445		3,729
Equipment finance	6,820		6,820		—		—
Total commercial	71,463		56,073		57,335		47,426
	$	71,463	$	56,073	$	58,065	$	48,156

Financing Receivable, Troubled Debt Restructuring

The following tables summarize loans that were modified for borrowers experiencing financial difficulty, by type of modification, during the periods indicated (dollars in thousands):













	Year Ended December 31, 2023
	Interest Rate Reduction				Term Extension				Combination - Interest Rate Reduction and Term Extension
	Total		% (1)		Total		% (1)			Total		% (1)		Total
1-4 single family residential	$	835	—	%	$	—	—	%		$	—	—	%	$	835
Government insured residential	105		—	%	62,402		5	%		2,442		—	%	64,949

C&I	—		—	%	8,532		—	%		—		—	%	8,532
Franchise finance	—		—	%	10,748		6	%		—		—	%	10,748

	$	940			$	81,682				$	2,442			$	85,064

(1)Represents percentage of loans receivable in each category.

The following tables summarize the financial effect of the modifications made to borrowers experiencing difficulty, during the periods indicated:

Year Ended December 31, 2023

Financial Effect

Interest Rate Reduction:

1-4 single family residential

Reduced weighted average contractual interest rate from 4.3% to 3.4%.

Government insured residential

Reduced weighted average contractual interest rate from 4.8% to 3.8%.

Term Extension:

Government insured residential

Added a weighted average 9.1 years to the term of the modified loans.

C&I

Added a weighted average 1.4 years to the term of the modified loans.

Franchise finance

Added a weighted average 2.1 years to the term of the modified loans.

Combination - Interest Rate Reduction and Term Extension:

Government insured residential

Reduced weighted average contractual interest rate from 5.7% to 4.7% and added a weighted average 7.8 years to the term of the modified loans.

The following table presents the aging at December 31, 2023, of loans that were modified since January 1, 2023, the date of adoption of ASU 2022-02 (in thousands):


	Current		30-59 Days Past Due		60-89 Days Past Due		90 Days or More Past Due		Total
1-4 single family residential	$	76	$	—	$	—	$	759	$	835
Government insured residential	24,091		12,335		7,677		20,846		64,949

C&I	8,532		—		—		—		8,532
Franchise finance	10,748		—		—		—		10,748

	$	43,447	$	12,335	$	7,677	$	21,605	$	85,064

The following tables summarizes loans that were modified since January 1, 2023, the date of adoption of ASU 2022-02, and subsequently defaulted, during the periods indicated (in thousands):







	Year Ended December 31, 2023
	Interest Rate Reduction		Term Extension		Combination - Interest Rate Reduction and Term Extension		Total
1-4 single family residential	$	759	$	—	$	—	$	759
Government insured residential	105		32,994		960		34,059




	$	864	$	32,994	$	960	$	34,818


	Year Ended December 31, 2022						Year Ended December 31, 2021
	Loans Modified in TDRs During the Period			TDRs Experiencing Payment Defaults During the Period			Loans Modified in TDRs During the Period			TDRs Experiencing Payment Defaults During the Period
	Number of TDRs	Amortized Cost		Number of TDRs	Amortized Cost		Number of TDRs	Amortized Cost		Number of TDRs	Amortized Cost
1-4 single family residential	10	$	5,359	—	$	—	—	$	—	—	$	—
Government insured residential	2,589	405,096		1,190	187,708		239	45,143		84	14,317
CRE	—	—		—	—		1	2,767		—	—
C&I	21	39,052		4	3,703		—	—		—	—

Franchise finance	4	6,329		4	6,329		—	—		—	—

	2,624	$	455,836	1,198	$	197,740	240	$	47,910	84	$	14,317

Schedules of Concentration of Risk, by Risk Factor


	December 31, 2023				December 31, 2022

	Total		Percent of Total		Total		Percent of Total
California	$	2,171,802	31.5	%	$	2,274,431	31.9	%
New York	1,344,205		19.5	%	1,417,707		19.9	%
Florida	501,744		7.3	%	521,479		7.3	%
Illinois	358,512		5.2	%	360,529		5.1	%
Virginia	312,384		4.5	%	314,530		4.4	%
Others	2,214,366		32.0	%	2,240,158		31.4	%
	$	6,903,013	100.0	%	$	7,128,834	100.0	%


	December 31, 2023								December 31, 2022
	Commercial Real Estate		Percent of Total		All Other Commercial		Percent of Total		Commercial Real Estate		Percent of Total		All Other Commercial		Percent of Total
Florida	$	3,381,394	58.1	%	$	3,321,102	31.3	%	$	3,432,109	60.2	%	$	3,353,314	32.6	%
New York Tri-state	1,430,728		24.6	%	2,901,958		27.4	%	1,535,095		26.9	%	2,781,928		27.0	%
California					891,049		8.4	%					933,334		9.1	%
Other	1,007,111		17.3	%	3,491,315		32.9	%	732,753		12.9	%	3,216,741		31.3	%
	$	5,819,233	100.0	%	$	10,605,424	100.0	%	$	5,699,957	100.0	%	$	10,285,317	100.0	%

Accounts Receivable, Allowance for Credit Loss

The following table presents gross charge-offs during the year ended December 31, 2023, by year of origination (in thousands):



	2023		2022		2021		2020		2019		Prior to 2019		Revolving Loans		Total

CRE	$	—	$	—	$	—	$	—	$	—	$	1,228	$	—	$	1,228
C&I	2,632		12,883		43		316		7,349		2,319		997		26,539



Franchise finance	—		—		—		1,013		2,409		3,825		—		7,247

	$	2,632	$	12,883	$	43	$	1,329	$	9,758	$	7,372	$	997	$	35,014

Impaired Financing Receivables

The following table presents the amortized cost basis of residential PCD loans and the related amount of non-credit discount, net of the related ACL, at the dates indicated (in thousands):


	December 31, 2023		December 31, 2022
UPB	$	80,123	$	96,437
Non-credit discount	(35,249)		(44,354)
Total amortized cost of PCD loans	44,874		52,083
ACL related to PCD loans	(161)		(409)
PCD loans, net	$	44,713	$	51,674

Loans and Allowance for Credit Losses (Schedule of Commercial Credit Exposure Based on Internal Risk Ratings) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	$ 24,633,684	$ 24,885,988
Pinnacle Public Finance [Member]
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	170,919	179,223
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	133,988	110,510
Financing Receivable, Originated Two Years before Latest Fiscal Year	74,895	66,592
Financing Receivable, Originated Three Years before Latest Fiscal Year	31,771	66,514
Financing Receivable, Originated Four Years before Latest Fiscal Year	55,338	29,783
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	417,779	459,500
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	884,690	912,122
Pinnacle Public Finance [Member] \| Pass
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	170,919	179,223
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	133,988	110,510
Financing Receivable, Originated Two Years before Latest Fiscal Year	74,895	66,592
Financing Receivable, Originated Three Years before Latest Fiscal Year	31,771	66,514
Financing Receivable, Originated Four Years before Latest Fiscal Year	55,338	29,783
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	417,779	459,500
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	884,690	912,122
Bridge - franchise finance
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	5,488	81,146
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	26,533	20,868
Financing Receivable, Originated Two Years before Latest Fiscal Year	34,532	40,601
Financing Receivable, Originated Three Years before Latest Fiscal Year	33,627	64,420
Financing Receivable, Originated Four Years before Latest Fiscal Year	46,976	31,816
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	35,051	14,923
Financing Receivable, Revolving	201	0
Financing Receivable, before Allowance for Credit Loss and Fee	182,408	253,774
Bridge - franchise finance \| Pass
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	5,488	81,146
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	26,342	19,251
Financing Receivable, Originated Two Years before Latest Fiscal Year	33,556	38,293
Financing Receivable, Originated Three Years before Latest Fiscal Year	30,542	34,483
Financing Receivable, Originated Four Years before Latest Fiscal Year	24,953	8,617
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	25,325	6,799
Financing Receivable, Revolving	201	0
Financing Receivable, before Allowance for Credit Loss and Fee	146,407	188,589
Bridge - franchise finance \| Special mention
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	2,279	5,432
Financing Receivable, Originated Four Years before Latest Fiscal Year	0	2,168
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	2,279	7,600
Bridge - franchise finance \| Substandard
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	191	1,617
Financing Receivable, Originated Two Years before Latest Fiscal Year	976	1,295
Financing Receivable, Originated Three Years before Latest Fiscal Year	806	22,058
Financing Receivable, Originated Four Years before Latest Fiscal Year	17,797	17,148
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	9,726	8,124
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	29,496	50,242
Bridge - franchise finance \| Doubtful
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	1,013
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	2,447
Financing Receivable, Originated Four Years before Latest Fiscal Year	4,226	3,883
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	4,226	7,343
Bridge - equipment finance
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	1,081	27,386
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	21,082	55,015
Financing Receivable, Originated Two Years before Latest Fiscal Year	42,657	16,488
Financing Receivable, Originated Three Years before Latest Fiscal Year	14,353	91,641
Financing Receivable, Originated Four Years before Latest Fiscal Year	56,968	33,264
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	61,798	62,353
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	197,939	286,147
Bridge - equipment finance \| Pass
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	1,081	27,386
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	6,314	55,015
Financing Receivable, Originated Two Years before Latest Fiscal Year	40,614	16,488
Financing Receivable, Originated Three Years before Latest Fiscal Year	14,156	90,286
Financing Receivable, Originated Four Years before Latest Fiscal Year	51,191	33,264
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	54,977	62,353
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	168,333	284,792
Bridge - equipment finance \| Substandard
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	14,768	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	2,043	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	197	1,355
Financing Receivable, Originated Four Years before Latest Fiscal Year	5,777	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	6,821	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	29,606	1,355
Mortgage warehouse lending [Member]
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0	0
Financing Receivable, Revolving	432,663	524,740
Financing Receivable, before Allowance for Credit Loss and Fee	432,663	524,740
Mortgage warehouse lending [Member] \| Pass
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	0	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0	0
Financing Receivable, Revolving	432,663	524,740
Financing Receivable, before Allowance for Credit Loss and Fee	432,663	524,740
Commercial Real Estate Portfolio Segment [Member]
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	687,796	1,268,632
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,324,687	759,380
Financing Receivable, Originated Two Years before Latest Fiscal Year	664,443	570,236
Financing Receivable, Originated Three Years before Latest Fiscal Year	522,855	1,254,557
Financing Receivable, Originated Four Years before Latest Fiscal Year	1,122,400	569,099
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	1,211,562	1,081,090
Financing Receivable, Revolving	285,490	196,963
Financing Receivable, before Allowance for Credit Loss and Fee	5,819,233	5,699,957
Commercial Real Estate Portfolio Segment [Member] \| Pass
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	668,669	1,256,300
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,268,313	758,025
Financing Receivable, Originated Two Years before Latest Fiscal Year	662,340	550,133
Financing Receivable, Originated Three Years before Latest Fiscal Year	493,675	1,138,113
Financing Receivable, Originated Four Years before Latest Fiscal Year	878,048	512,125
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	1,064,601	932,030
Financing Receivable, Revolving	281,584	196,963
Financing Receivable, before Allowance for Credit Loss and Fee	5,317,230	5,343,689
Commercial Real Estate Portfolio Segment [Member] \| Special mention
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	19,127	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	13,377	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	18,006
Financing Receivable, Originated Four Years before Latest Fiscal Year	57,984	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	4,912	709
Financing Receivable, Revolving	2,152	0
Financing Receivable, before Allowance for Credit Loss and Fee	97,552	18,715
Commercial Real Estate Portfolio Segment [Member] \| Substandard
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	12,332
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	42,997	1,355
Financing Receivable, Originated Two Years before Latest Fiscal Year	2,103	20,103
Financing Receivable, Originated Three Years before Latest Fiscal Year	29,180	98,438
Financing Receivable, Originated Four Years before Latest Fiscal Year	186,368	56,974
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	142,049	148,351
Financing Receivable, Revolving	1,754	0
Financing Receivable, before Allowance for Credit Loss and Fee	404,451	337,553
Commercial and industrial Portfolio Segment
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	1,386,780	1,906,814
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,590,198	839,326
Financing Receivable, Originated Two Years before Latest Fiscal Year	741,692	449,515
Financing Receivable, Originated Three Years before Latest Fiscal Year	367,334	796,508
Financing Receivable, Originated Four Years before Latest Fiscal Year	505,769	436,649
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	1,154,343	957,799
Financing Receivable, Revolving	3,161,608	2,921,923
Financing Receivable, before Allowance for Credit Loss and Fee	8,907,724	8,308,534
Commercial and industrial Portfolio Segment \| Pass
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	1,382,939	1,880,853
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	1,423,581	825,410
Financing Receivable, Originated Two Years before Latest Fiscal Year	653,730	445,988
Financing Receivable, Originated Three Years before Latest Fiscal Year	337,322	689,003
Financing Receivable, Originated Four Years before Latest Fiscal Year	431,257	416,287
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	1,040,101	832,952
Financing Receivable, Revolving	3,069,295	2,900,336
Financing Receivable, before Allowance for Credit Loss and Fee	8,338,225	7,990,829
Commercial and industrial Portfolio Segment \| Special mention
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	63
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	85,306	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	1,215	208
Financing Receivable, Originated Three Years before Latest Fiscal Year	13,949	3,880
Financing Receivable, Originated Four Years before Latest Fiscal Year	49,526	0
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	22,398	20,657
Financing Receivable, Revolving	47,680	310
Financing Receivable, before Allowance for Credit Loss and Fee	220,074	25,118
Commercial and industrial Portfolio Segment \| Substandard
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	3,841	25,898
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	70,731	13,916
Financing Receivable, Originated Two Years before Latest Fiscal Year	86,747	3,319
Financing Receivable, Originated Three Years before Latest Fiscal Year	16,063	103,625
Financing Receivable, Originated Four Years before Latest Fiscal Year	20,757	19,715
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	91,844	104,190
Financing Receivable, Revolving	44,633	21,277
Financing Receivable, before Allowance for Credit Loss and Fee	334,616	291,940
Commercial and industrial Portfolio Segment \| Doubtful
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, Originated in Current Fiscal Year	0	0
Financing Receivable, Originated in Fiscal Year before Latest Fiscal Year	10,580	0
Financing Receivable, Originated Two Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Three Years before Latest Fiscal Year	0	0
Financing Receivable, Originated Four Years before Latest Fiscal Year	4,229	647
Financing Receivable, Originated Five or More Years before Latest Fiscal Year	0	0
Financing Receivable, Revolving	0	0
Financing Receivable, before Allowance for Credit Loss and Fee	14,809	647
Criticized Commercial Portfolio Segment
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	1,137,109	740,513
Criticized Commercial Portfolio Segment \| Special mention
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	319,905	51,433
Criticized Commercial Portfolio Segment \| Substandard
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	711,266	605,965
Criticized Commercial Portfolio Segment \| Substandard Non-Accruing
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	86,903	75,125
Criticized Commercial Portfolio Segment \| Doubtful
Financing Receivable Recorded Investment [Line Items]
Financing Receivable, before Allowance for Credit Loss and Fee	$ 19,035	$ 7,990