WESTERN ALLIANCE BANCORPORATION, 10-K filed on 2/23/2026
Annual Report
v3.25.4
Cover - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Feb. 18, 2026
Jun. 30, 2025
Entity Information [Line Items]      
Document Type 10-K    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Annual Report true    
Document Transition Report false    
Entity File Number 001-32550    
Entity Registrant Name WESTERN ALLIANCE BANCORPORATION    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 88-0365922    
Entity Address, Address Line One One E. Washington Street, Suite 1400    
Entity Address, City or Town Phoenix    
Entity Address, State or Province AZ    
Entity Address, Postal Zip Code 85004    
City Area Code 602    
Local Phone Number 389-3500    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 8,360
Entity Common Stock, Shares Outstanding   109,879,137  
Documents Incorporated by Reference
Portions of the registrant’s definitive proxy statement for its 2026 Annual Meeting of Stockholders are incorporated by reference into Part III of this report.
   
Entity Central Index Key 0001212545    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
Common Stock, $0.0001 Par Value      
Entity Information [Line Items]      
Title of 12(b) Security Common Stock, $0.0001 Par Value    
Trading Symbol WAL    
Security Exchange Name NYSE    
Noncumulative Preferred Stock      
Entity Information [Line Items]      
Title of 12(b) Security Depositary Shares, Each Representing a 1/400th Interest in a Share of 4.250% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Stock, Series A    
Trading Symbol WAL PrA    
Security Exchange Name NYSE    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Audit Information [Abstract]  
Auditor Location Austin, Texas
Auditor Name RSM US LLP
Auditor Firm ID 49
v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Assets:    
Cash and due from banks $ 497.0 $ 320.0
Interest bearing deposits in other financial institutions 3,099.0 3,776.0
Cash and cash equivalents 3,596.0 4,096.0
Fair value 18,788.0 13,468.0
Amortized cost 1,571.0 1,510.0
Investment securities - equity 79.0 117.0
Investments in restricted stock, at cost 248.0 232.0
Loans HFS 3,498.0 2,286.0
Loans:    
Loans HFI, net of deferred fees and costs 58,677.0 53,676.0
Less: allowance for credit losses (460.6) (373.8)
Net loans held for investment 58,216.0 53,302.0
Mortgage servicing rights 1,494.0 1,127.0
Premises and equipment, net 442.0 361.0
Operating lease right of use asset 131.0 128.0
Bank owned life insurance 1,057.0 1,011.0
Goodwill and intangible assets, net 649.0 659.0
Deferred tax assets, net 349.0 281.0
Investments in LIHTC and renewable energy 593.0 606.0
Other assets 2,063.0 1,750.0
Total assets 92,774.0 80,934.0
Deposits:    
Non-interest bearing 24,353.0 18,846.0
Interest bearing 52,806.0 47,495.0
Total deposits 77,159.0 66,341.0
Other borrowings 5,240.0 5,573.0
Qualifying debt 1,076.0 899.0
Operating lease liability 160.0 159.0
Other liabilities 1,193.0 1,255.0
Total liabilities 84,828.0 74,227.0
Commitments and contingencies
Equity:    
Preferred stock (par value $0.0001; 20,000,000 authorized; 30,000 shares (12,000,000 depositary shares) issued and outstanding and liquidation value per depositary share of $25 at December 31, 2025 and 2024) 295.0 295.0
Common stock (par value $0.0001; 200,000,000 authorized; 112,491,068 and 112,897,807 shares issued at December 31, 2025 and 2024, respectively) and additional paid in capital 2,232.0 2,245.0
Treasury stock, at cost (2,981,687 and 2,845,201 shares at December 31, 2025 and 2024, respectively) (137.0) (125.0)
Accumulated other comprehensive loss (344.0) (534.0)
Retained earnings 5,607.0 4,826.0
Total Western Alliance stockholders’ equity 7,653.0 6,707.0
Noncontrolling interest in subsidiary 293.0 0.0
Total equity 7,945.9 6,707.5
Total liabilities and stockholders’ equity $ 92,774.0 $ 80,934.0
v3.25.4
CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Amortized cost, AFS $ 19,303.0 $ 14,178.0
ACL, AFS 0.0 0.4
Investment securities - HTM, ACL 12.9 16.4
Investment securities - HTM Fair value $ 1,427.0 $ 1,309.0
Preferred stock, par value (dollars per share) $ 0.0001 $ 0.0001
Preferred stock, liquidation value (dollars per share) $ 25 $ 25
Preferred stock, shares authorized (shares) 20,000,000 20,000,000
Preferred stock, shares issued (shares) 30,000 30,000
Preferred stock, shares outstanding (shares) 30,000 30,000
Depository shares issued (shares) 12,000,000 12,000,000
Depository shares outstanding (shares) 12,000,000 12,000,000
Common stock, par value (dollars per share) $ 0.0001 $ 0.0001
Common stock, shares authorized (shares) 200,000,000 200,000,000
Common stock, shares issued (shares) 112,491,068 112,897,807
Treasury stock, at cost (shares) 2,981,687 2,845,201
Loans HFS $ 3,498.0 $ 2,286.0
v3.25.4
CONSOLIDATED INCOME STATEMENTS - USD ($)
$ in Thousands, shares in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Interest income:      
Loans, including fees $ 3,679,800 $ 3,629,100 $ 3,409,700
Investment securities 815,900 703,600 459,900
Dividends and other 197,200 208,400 165,700
Total interest income 4,692,900 4,541,100 4,035,300
Interest expense:      
Deposits 1,537,800 1,600,200 1,142,600
Qualifying debt 32,800 38,000 37,900
Other borrowings 257,500 284,000 515,900
Total interest expense 1,828,100 1,922,200 1,696,400
Net interest income 2,864,800 2,618,900 2,338,900
Provision for (recovery of) credit losses 224,100 145,900 62,600
Net interest income after provision for credit losses 2,640,700 2,473,000 2,276,300
Non-interest income:      
Service charges and fees 194,300 109,600 110,300
Net gain on mortgage loan origination and sale activities 255,500 206,300 193,500
Net loan servicing revenue 77,800 121,500 102,300
Income from equity investments 18,100 38,200 15,700
Income from bank owned life insurance 46,000 27,800 4,500
Gain (loss) on sales of investment securities 29,400 17,400 (40,800)
Fair value gain (loss) adjustments, net 12,900 7,500 (116,000)
Other income 44,200 14,900 11,200
Non-interest income 678,200 543,200 280,700
Non-interest expense:      
Salaries and employee benefits 757,500 631,100 566,300
Deposit costs 630,500 693,200 436,700
Insurance 117,500 164,800 190,400
Data processing 187,200 149,700 122,000
Legal, professional, and directors' fees 115,900 109,400 107,200
Occupancy 70,600 73,100 65,600
Loan servicing expenses 69,200 68,100 58,800
Business development and marketing 28,700 32,700 21,800
Loan acquisition and origination expenses 26,200 21,500 20,400
Extinguishment of debt 0 0 (52,700)
Other non-interest expense 108,400 81,400 86,900
Total non-interest expense 2,111,700 2,025,000 1,623,400
Income (loss) before provision for income taxes 1,207,200 991,200 933,600
Income tax expense 216,600 203,500 211,200
Net income 990,600 787,700 722,400
Net income attributable to noncontrolling interest 21,600 0 0
Net income attributable to Western Alliance 969,000 787,700 722,400
Dividends on preferred stock 12,800 12,800 12,800
Net income available to common stockholders $ 956,200 $ 774,900 $ 709,600
Earnings per share:      
Earnings per share, basic (dollars per share) $ 8.79 $ 7.14 $ 6.55
Earnings per share, diluted (dollars per share) $ 8.73 $ 7.09 $ 6.54
Weighted average number of common shares outstanding:      
Weighted average number of common shares outstanding, basic (shares) 108.8 108.6 108.3
Weighted average number of common shares outstanding, diluted (shares) 109.5 109.3 108.5
Dividends declared per common share      
Dividends declared per common share (dollars per share) $ 1.56 $ 1.49 $ 1.45
v3.25.4
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 990.6 $ 787.7 $ 722.4
Other comprehensive income (loss), net:      
Unrealized gain (loss) on AFS securities, net of tax effect of $(74.6), $0.9, and $(41.4), respectively 216.3 (5.1) 116.9
Unrealized gain (loss) on SERP, net of tax effect of $(0.1), $0.0, and $—, respectively 0.4 (0.1) 0.0
Unrealized loss on junior subordinated debt, net of tax effect of $1.6, $0.5, and $0.1, respectively (4.9) (1.4) (0.2)
Realized (gain) loss on sale of AFS securities included in income, net of tax effect of $7.5, $4.4, and $(10.2), respectively (22.3) (13.0) 30.2
Impairment of AFS securities included in income, net of tax effect of $—, $0.4, and $(0.4), respectively 0.0 (1.2) 1.2
Net other comprehensive income (loss) 189.5 (20.8) 148.1
Comprehensive income attributable to noncontrolling interest 21.6 0.0 0.0
Comprehensive income attributable to Western Alliance $ 1,158.5 $ 766.9 $ 870.5
v3.25.4
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Unrealized (loss) gain on AFS securities, tax effect $ (74.6) $ 0.9 $ (41.4)
Unrealized gain (loss) on SERP, tax effect (0.1) 0.0 0.0
Unrealized gain (loss) on junior subordinated debt, tax effect 1.6 0.5 0.1
Realized gain (loss) on sale of securities, tax 7.5 4.4 (10.2)
Realized loss on impairment of AFS securities, tax effect $ 0.0 $ 0.4 $ (0.4)
v3.25.4
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)
$ in Millions
Total
Preferred Stock
Common Stock, $0.0001 Par Value
Additional Paid in Capital
Treasury Stock
Accumulated Other Comprehensive Income (Loss)
Retained Earnings
Noncontrolling Interest in Subsidiary
Beginning balance (shares) at Dec. 31, 2022   12,000,000.0 108,900,000          
Beginning balance at Dec. 31, 2022 $ 5,356.0 $ 294.5 $ 0.0 $ 2,163.7 $ (105.3) $ (661.0) $ 3,664.1 $ 0.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income 722.4           722.4  
Restricted stock, performance stock units, and other grants, net (shares)     700,000          
Restricted stock, performance stock units, and other grants, net $ 34.4     34.4        
Restricted stock surrendered (shares) (152,452)   (200,000) [1]          
Restricted stock surrendered [1] $ (11.0)       (11.0)      
Dividends paid to preferred stockholders (12.8)           (12.8)  
Dividends paid to common stockholders (158.7)           (158.7)  
Other comprehensive loss, net 148.1         148.1    
Ending balance at Dec. 31, 2023 6,078.4 $ 294.5 $ 0.0 2,198.1 (116.3) (512.9) 4,215.0 0.0
Ending balance (shares) at Dec. 31, 2023   12,000,000.0 109,400,000          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income 787.7           787.7  
Restricted stock, performance stock units, and other grants, net (shares)     700,000          
Restricted stock, performance stock units, and other grants, net $ 47.7     47.7        
Restricted stock surrendered (shares) (141,983)   (100,000) [1]          
Restricted stock surrendered [1] $ (8.7)       (8.7)      
Dividends paid to preferred stockholders (12.8)           (12.8)  
Dividends paid to common stockholders (164.0)           (164.0)  
Other comprehensive loss, net (20.8)         (20.8)    
Ending balance at Dec. 31, 2024 6,707.5 $ 294.5 $ 0.0 2,245.8 (125.0) (533.7) 4,825.9 0.0
Ending balance (shares) at Dec. 31, 2024   12,000,000.0 110,000,000.0          
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income 990.6           969.0 21.6
Restricted stock, performance stock units, and other grants, net (shares)     400,000          
Restricted stock, performance stock units, and other grants, net $ 51.4     51.4        
Restricted stock surrendered (shares) (136,486)   (100,000) [1]          
Restricted stock surrendered [1] $ (11.9)       (11.9)      
Equity issued by subsidiary 293.3             293.3
Stock repurchase (shares)     (800,000)          
Stock repurchase (68.1)     (65.4)     (2.7)  
Dividends paid to preferred stockholders (12.8)           (12.8)  
Dividends paid to noncontrolling interest (21.6)             (21.6)
Dividends paid to common stockholders (172.0)     0.2     (172.2)  
Other comprehensive loss, net 189.5         189.5    
Ending balance at Dec. 31, 2025 $ 7,945.9 $ 294.5 $ 0.0 $ 2,232.0 $ (136.9) $ (344.2) $ 5,607.2 $ 293.3
Ending balance (shares) at Dec. 31, 2025   12,000,000.0 109,500,000          
[1] Share amounts represent treasury shares, see "Note 1. Summary of Significant Accounting Policies" for further discussion.
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash flows from operating activities:      
Net income $ 990.6 $ 787.7 $ 722.4
Adjustments to reconcile net income to net cash provided by (used in) operating activities:      
Provision for credit losses 224.1 145.9 62.6
Depreciation and amortization 106.6 94.4 63.0
Stock-based compensation 51.4 47.7 34.3
Deferred income taxes (130.3) 12.4 (24.9)
Amortization of net discounts for investment securities (40.9) (207.3) (84.0)
Amortization of tax credit investments 76.4 75.2 64.3
Amortization of operating lease right of use asset 23.5 24.1 23.5
Amortization of net deferred loan fees and net purchase premiums (78.4) (85.6) (84.0)
Purchases and originations of loans HFS (58,329.0) (48,667.3) (42,720.9)
Proceeds from sales and payments on loans HFS and related securitization activities 55,782.5 45,752.4 42,168.1
Mortgage servicing rights capitalized upon sale of mortgage loans (1,195.8) (922.8) (864.5)
Net losses (gains) on:      
Change in fair value of trading securities, loans HFS, mortgage servicing rights, and related derivatives 189.8 (9.4) 87.8
Fair value adjustments 6.6 (16.3) 122.0
Sale of investment securities (29.4) (17.4) 40.8
Extinguishment of debt 0.0 0.0 (52.7)
Other operating activities, net (47.6) (20.6) (1.1)
Other assets (407.9) 224.4 (102.8)
Other liabilities 128.9 40.5 217.5
Net cash provided by operating activities (2,678.9) (2,742.0) (328.6)
Investment securities - AFS      
Purchases (17,648.9) (16,789.7) (15,144.7)
Principal pay downs and maturities 6,503.5 10,306.1 10,036.3
Proceeds from sales 6,169.7 4,525.3 1,532.6
Investment securities - HTM      
Purchases (166.2) (131.5) (201.6)
Principal pay downs and maturities 119.9 33.8 62.1
Equity securities carried at fair value      
Purchases (0.8) (0.7) (0.6)
Redemptions 16.2 15.0 9.0
Proceeds from sales 35.3 0.0 1.5
Proceeds from sale of mortgage servicing rights and related holdbacks, net 644.6 908.3 798.2
Purchase of other investments (288.2) (135.5) (245.1)
Proceeds from bank owned life insurance, net 1.2 1.7 0.7
Net (increase) decrease in loans HFI (5,237.1) (3,816.0) 1,106.8
Purchase of premises, equipment, and other assets, net (114.3) (83.8) (114.3)
Purchase of bank owned life insurance 0.0 (800.0) 0.0
Proceeds from sale of other repossessed assets 17.2 0.0 0.0
Net cash used in investing activities (9,947.9) (5,967.0) (2,159.1)
Cash flows from financing activities:      
Net increase in deposits 10,811.4 11,002.0 1,688.9
Net proceeds from issuance of long-term debt 7,596.0 3,000.0 9.9
Payments on long-term debt (8,451.9) (1,025.7) (818.1)
Net increase (decrease) in short-term borrowings 2,164.7 (1,562.4) 2,341.3
Net proceeds from issuance of equity by a subsidiary 293.3 0.0 0.0
Net proceeds from repurchase obligations 0.0 0.0 2,661.8
Payments on repurchase obligations 0.0 0.0 (2,681.0)
Cash paid for tax withholding on vested restricted stock and other (11.9) (8.7) (11.0)
Common stock repurchases (68.1) 0.0 0.0
Cash dividends paid on common and preferred stock (184.8) (176.8) (171.5)
Cash dividends paid to noncontrolling interest (21.6) 0.0 0.0
Proceeds from issuance of common stock, net 0.0 0.1 0.1
Net cash provided by financing activities 12,127.1 11,228.5 3,020.4
Net (decrease) increase in cash and cash equivalents (499.7) 2,519.5 532.7
Cash, cash equivalents, and restricted cash at beginning of period 4,095.6 1,576.1 1,043.4
Cash, cash equivalents, and restricted cash at end of period 3,595.9 4,095.6 1,576.1
Cash paid during the period for:      
Interest 1,849.6 1,941.6 1,581.0
Income taxes, net 31.7 1.3 63.6
Non-cash activities:      
Net increase in unfunded commitments and obligations 139.7 111.4 77.1
Transfers of securitized loans HFS to AFS securities 0.0 123.0 276.5
Transfer of loans HFI to HFS, net of fair value loss adjustment [1] 270.3 267.2 6,646.8
Transfers of loans HFS to HFI, at amortized cost 0.0 2.5 2,357.2
Transfers of mortgage-backed securities in settlement of secured borrowings 1,485.3 2,090.4 557.3
Transfers of loans HFI to other assets acquired through foreclosure 177.7 0.0 0.0
Transfers of OREO properties to premises and equipment, net 47.6 0.0 0.0
Financed sale of OREO $ 28.5 $ 0.0 $ 0.0
[1] Activity for years ended December 31, 2025, 2024, and 2023 excludes $500.6 million, $461.3 million, and $531.6 million, respectively, of loans transferred with an original designation of HFS, whose sales activity was classified as operating cash flows.
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Cash Flows [Abstract]      
Transfer of loans HFI to HFS, operating $ 500.6 $ 461.3 $ 531.6
v3.25.4
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of operations
WAL is a bank holding company headquartered in Phoenix, Arizona, incorporated under the laws of the state of Delaware. WAL provides a full spectrum of customized loan, deposit and treasury management capabilities, including funds transfer and other digital payment offerings through its wholly-owned banking subsidiary, WAB. Effective as of October 4, 2025, the Company completed its brand unity initiative, consolidating its legacy division bank brands: ABA, BON, FIB, Bridge, and TPB, under a single unified name, Western Alliance Bank.
The Company also serves business customers through a national platform of specialized financial services, including mortgage banking services through AmeriHome and digital payment services for the class action legal industry. In addition, the Company has the following non-bank subsidiaries: CSI, a captive insurance company formed and licensed under the laws of the state of Arizona and established as part of the Company's overall enterprise risk management strategy, and WATC, which provides corporate trust services and levered loan administration solutions.
Basis of presentation
The accounting and reporting policies of the Company are in accordance with GAAP and conform to practices within the financial services industry. The accounts of the Company and its consolidated subsidiaries are included in the Consolidated Financial Statements.
Recent accounting pronouncements
Purchased Loans
In November 2025, the FASB issued guidance within ASU 2025-08, Financial Instruments - Credit Losses (Topic 326): Purchased Loans. The amendments in this update are intended to improve decision usefulness and comparability of financial reporting for acquired financial assets while retaining the measurement, presentation or disclosure requirements outlined in ASC 326. The update introduces the concept of "purchased seasoned loans," which refers to non-PCD loans acquired in a business combination or in an asset acquisition more than 90 days after their origination date. The amendments align the accounting for purchased seasoned loans with the gross-up methodology applied to PCD loans, whereby the initial estimate of credit losses is amortized over the life of the loan as a reduction to interest income, rather than being recognized immediately in earnings as credit loss expense. The update also includes an accounting policy election related to the subsequent measurement of expected credit losses on purchased seasoned loans for entities using a method other than a discounted cash flow analysis. Under this election, entities may use the amortized cost basis of the asset, rather than the unpaid principal balance to estimate credit losses on these loans.
The amendments in this update are effective for fiscal years beginning after December 15, 2026 and interim periods within those fiscal years, The amendments are to be applied prospectively and early adoption is permitted. The Company is currently evaluating the impact these amendments may have on its Consolidated Financial Statements.
Targeted Improvements to the Accounting for Internal-Use Software
In September 2025, the FASB issued guidance within ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40). The amendments in this update are intended to modernize and improve the accounting for internal-use software costs. The changes aim to make the recognition and capitalization of software costs more consistent across different development methodologies and eliminates the requirement to assess software development costs based on predefined project stages (e.g., preliminary, application development, post-implementation). The update requires entities to start capitalizing software costs when management has authorized and committed to funding the software project, it is probable the project will be completed, and the software will be used to perform the intended function.
The amendments in this update are effective for fiscal years beginning after December 15, 2027 and interim periods within fiscal years beginning after December 15, 2028. Early adoption is permitted in an interim or annual reporting period in which financial statements have not yet been issued and shall be adopted as of the beginning of an annual reporting period. The guidance may be applied prospectively, retrospectively, or via a modified transition approach. The Company plans to adopt this accounting guidance beginning January 1, 2026 and will apply the guidance on a prospective basis. The adoption of this guidance is not expected to have a material impact on the Company's Consolidated Financial Statements.
Disaggregation of Income Statement Expenses
In November 2024, the FASB issued guidance within ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Topic 220). The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. Entities will be required to disclose the amounts of employee compensation, depreciation, and intangible asset amortization included in each relevant expense caption. The update also requires entities to include certain amounts that are already required to be disclosed under current GAAP in the same disclosure as the other disaggregation requirements, disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, and disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses.
The amendments in this update are effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027 and may be applied on a prospective or retrospective basis. The Company is currently evaluating the impact these amendments will have on its Consolidated Financial Statements.
Recently adopted accounting guidance
Improvements to Income Tax Disclosures
In December 2023, the FASB issued guidance within ASU 2023-09, Income Taxes (Topic 740). The amendments in this update are intended to increase visibility into various income tax components that affect the reconciliation of the effective tax rate to the statutory rate, as well as the qualitative and quantitative aspects of those components. Public business entities will be required to disclose on an annual basis, specific categories in the rate reconciliation and provide additional information for reconciling items that meet or exceed a five percent threshold (computed by multiplying pretax income by the applicable statutory income tax rate) and include disclosure of state and local jurisdictions that make up the majority of the state and local income tax category in the rate reconciliation. Additional disclosure items include disaggregation of income taxes paid to and income tax expense from federal, state, and foreign jurisdictions as well as disaggregation of income taxes paid to individual jurisdictions in which income taxes paid are equal to or greater than five percent of total income taxes paid.
The Company adopted this guidance on a prospective basis beginning with the annual period ending December 31, 2025 and has provided these enhanced income tax disclosures in Note 17. Income Taxes of these Notes to Consolidated Financial Statements. There was no impact on the Company's financial position or results of operations.
Improvements to Reportable Segment Disclosures
In November 2023, the FASB issued guidance within ASU 2023-07, Segment Reporting (Topic 280). The amendments in this update are intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures related to significant segment expenses. The amendments did not change how an entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments, and all existing segment disclosure requirements in ASC 280 and other Codification topics remain unchanged. The amendments in this update are incremental and require public entities that report segment information to disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss as well as other segment items. Annual disclosure of the title and position of the chief operating decision maker and how the reported measures of segment profit or loss are used to assess performance and allocation of resources is also required.
The Company adopted this guidance beginning with the annual period ending December 31, 2024 and applied these updates on a retrospective basis. Upon adoption, the Company provided additional expense detail within its segment disclosures and there was no impact on the Company's financial position or results of operations.
Use of estimates
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management's estimates and judgments are ongoing and are based on experience, current and expected future conditions, third-party evaluations and various other assumptions that management believes are reasonable under the circumstances. The results of these estimates form the basis for making judgments about the carrying values of assets and liabilities, as well as identifying and assessing the accounting treatment with respect to commitments and contingencies. Actual results may differ from those estimates and assumptions used in the Consolidated Financial Statements and related notes. Material estimates susceptible to significant
changes in the near term, relate to: 1) the determination of the ACL; 2) certain assets and liabilities carried at fair value; and 3) accounting for income taxes.
Principles of consolidation
As of December 31, 2025, WAL has the following significant wholly-owned subsidiaries: WAB and eight unconsolidated subsidiaries used as business trusts in connection with the issuance of trust-preferred securities.
WAB has the following significant subsidiaries: 1) WABT, which holds certain investment securities, municipal and nonprofit loans, and leases; 2) WA PWI, which holds interests in certain limited partnerships invested primarily in low income housing tax credits and small business investment corporations; 3) Helios Prime, which holds interests in certain limited partnerships invested in renewable energy projects; 4) BW, which operates as a real estate investment trust and holds certain of WAB's real estate loans and related securities; and 5) Western Finance Company, which purchases and originates equipment finance leases and provides mortgage banking services through its wholly-owned subsidiary, AmeriHome.
The Company does not have any other significant entities that should be consolidated. All significant intercompany balances and transactions have been eliminated in consolidation.
Reclassifications
Certain amounts in the Consolidated Income Statements for the prior periods have been reclassified to conform to the current presentation. The reclassifications had no effect on net income or equity as previously reported.
In order to better categorize loans based on their underlying risk characteristics, note finance loans previously classified within the Company's warehouse lending loan portfolio segment at December 31, 2024, were reclassified to the other commercial and industrial loan portfolio segment during the year ended December 31, 2025. In addition, the warehouse lending loan portfolio segment was renamed mortgage finance, consisting of mortgage warehouse lines and MSR financing facilities. The prior period disclosures presented in "Note 4. Loans, Leases and Allowance for Credit Losses" of these Notes to Consolidated Financial Statements and "Management's Discussion and Analysis of Financial Condition and Results of Operations" in Item 7 of this Form 10-K were recast to reflect this change in loan portfolio segments.
Cash and cash equivalents
For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks (including cash items in process of clearing), interest-bearing balances due from correspondent banks and the FRB, and federal funds sold.
Business combinations
Business combinations are accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. Under the acquisition method, the acquiring entity in a business combination recognizes all of the acquired assets and assumed liabilities at their estimated fair values as of the date of acquisition. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. To the extent the fair value of net assets acquired, including identified intangible assets, exceeds the purchase price, a bargain purchase gain is recognized. Assets acquired and liabilities assumed from contingencies are also recognized at fair value if the fair value can be determined during the measurement period, which is no more than one year from the acquisition date. Results of operations of an acquired business are included in the Consolidated Income Statement from the date of acquisition. Acquisition-related costs, including conversion and restructuring charges, are expensed as incurred.
Investment securities
Investment securities include debt and equity securities. Debt securities may be classified as HTM, AFS, or trading. The appropriate classification is initially decided at the time of purchase.
Securities classified as HTM are those debt securities the Company has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs, or general economic conditions. HTM securities are carried at amortized cost. The sale of an HTM security within three months of its maturity date or after the majority of the principal outstanding has been collected is considered a maturity for purposes of classification and disclosure.
Securities classified as AFS are debt securities the Company intends to hold for an indefinite period of time, but not necessarily to maturity. AFS securities are carried at their estimated fair value, with unrealized holding gains and losses reported in OCI, net of tax. Any decision to sell a security classified as AFS would be based on various factors, including significant movements in interest rates or market conditions, changes in the maturity mix of the Company’s assets and liabilities, liquidity needs,
decline in credit quality, and regulatory capital considerations. When AFS debt securities are sold, the unrealized gains or losses are reclassified from OCI to non-interest income.
Trading securities are debt securities bought and held principally for the purpose of selling them in the near term and therefore only held for a short period of time. Trading securities are carried at their estimated fair value, with changes in fair value reported in earnings as non-interest income.
Equity securities are carried at their estimated fair value, with changes in fair value reported in earnings as non-interest income.
Interest income is recognized based on the coupon rate. For HTM and AFS securities, interest income also includes the amortization of purchase premiums and the accretion of purchase discounts. Premiums and discounts on investment securities are generally amortized or accreted over the contractual life of the security using the interest method. For the Company's mortgage-backed securities, amortization or accretion of premiums or discounts are adjusted for anticipated prepayments. Gains and losses on the sale of investment securities are recorded on the trade date and determined using the specific identification method.
A debt security is placed on nonaccrual status at the time its principal or interest payments become 90 days past due. Interest accrued but not received for a security placed on nonaccrual is reversed through interest income.
Allowance for credit losses on investment securities
The credit loss model under ASC 326-20, applicable to HTM debt securities, requires recognition of lifetime expected credit losses through an allowance account at the time the security is purchased. The Company measures expected credit losses on its HTM debt securities on a collective basis by major security type. The Company's HTM securities portfolio consists of low income housing tax-exempt bonds and private label residential MBS. Low income housing tax-exempt bonds share similar risk characteristics with the Company's CRE, non-owner occupied or construction and land loan pools, given the similarity in underlying assets or collateral. Accordingly, expected credit losses on HTM securities are estimated using the same models and approaches as these loan pools, which utilize risk parameters (PD, LGD and EAD) in the measurement of expected credit losses. The historical data used to estimate probability of default and severity of loss in the event of default is derived or obtained from internal and external sources and adjusted for the expected effects of reasonable and supportable forecasts over the expected lives of the securities. Accrued interest receivable on HTM securities, which is included in Other assets on the Consolidated Balance Sheet, is excluded from the estimate of expected credit losses.
The credit loss model under ASC 326-30, applicable to AFS debt securities, requires recognition of credit losses through an allowance account once securities become impaired. For AFS debt securities, a decline in fair value due to credit loss results in recognition of an ACL. Impairment may result from credit deterioration of the issuer or collateral underlying the security. An assessment to determine whether a decline in fair value resulted from a credit loss is performed at the individual security level. Among other factors, the Company considers: 1) the extent to which the fair value is less than the amortized cost basis; 2) the financial condition and near term prospects of the issuer, including consideration of relevant financial metrics or ratios of the issuer; 3) any adverse conditions related to an industry or geographic area of an issuer; 4) any changes to the rating of the security by a rating agency; and 5) any past due principal or interest payments from the issuer. If an assessment of the above factors indicates a credit loss exists, the Company records an ACL for the excess of the amortized cost basis over the present value of cash flows expected to be collected, limited to the amount the security's fair value is less than its amortized cost basis. Subsequent changes in the ACL are recorded as a provision for (or recovery of) credit loss expense. Interest accruals and amortization and accretion of premiums and discounts are suspended and any unpaid accrued interest is reversed when a credit loss is recognized in earnings. Any interest received after the security has been placed on nonaccrual status is recognized on a cash basis. Accrued interest receivable on AFS debt securities, which is included in Other assets on the Consolidated Balance Sheet, is excluded from the estimate of expected credit losses.
For each AFS security in an unrealized loss position, the Company also considers: 1) its intent to hold the security until anticipated recovery of the security's fair value; and 2) whether it is more-likely-than not the Company would be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the debt security is written down to its fair value. At such time, any unrealized holding losses recorded in AOCI are reversed and the write-down is charged against the ACL with any incremental impairment recorded in earnings.
Charge-offs are recognized through reversal of the ACL and a direct charge to the amortized cost basis of the AFS security. The Company considers the following events to be indicators that a charge-off should be taken: 1) bankruptcy of the issuer; 2) significant adverse event(s) affecting the issuer in which it is improbable for the issuer to make its remaining payments on the security; and 3) significant loss of value of the underlying collateral behind a security. Recoveries on debt securities, if any, are recorded in the period received.
Restricted stock
WAB is a member of the Federal Reserve System and, as part of its membership, is required to maintain stock in the FRB in a specified ratio to its capital. In addition, WAB is a member of the FHLB system and, accordingly, maintains an investment in the capital stock of the FHLB based on the borrowing capacity used. These investments are considered equity securities with no actively traded market. Therefore, the shares are considered restricted investment securities. These investments are carried at cost, which is equal to the value at which they may be redeemed. Dividend income received from the stock is reported in interest income. The Company conducts a periodic review and evaluation of its restricted stock to determine if any impairment exists. No impairment has been recorded to date.
Loans held for sale
The Company's loans HFS primarily consist of purchased and originated 1-4 family residential mortgage loans to be sold or securitized through its mortgage banking business. These loans are reported at either fair value, or the lower of cost or fair value, depending on the acquisition source, as further described below.
The Company has generally elected to record loans purchased from correspondent sellers or originated directly to consumers at fair value to more timely reflect the Company's performance. The Company may also elect to record certain delinquent loans repurchased under the terms of the GNMA MBS program, referred to as EBO loans, at fair value. Changes in fair value of loans HFS are reported in current period income as a component of Net gain on loan origination and sale activities in the Consolidated Income Statement. Alternatively, loans repurchased from investors are generally reported at the lower of cost or fair value. For these repurchased loans, the amount by which cost exceeds fair value is accounted for as a valuation allowance and any changes in the valuation allowance are included within Fair value gain (loss) adjustments, net in the Consolidated Income Statement.
The Company recognizes a transfer of loans as a sale when it surrenders control over the transferred loans. Control is considered to be surrendered when the transferred loans have been legally isolated from the Company, the transferee has the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred loans, and the Company does not maintain effective control over the transferred loans through either an agreement that entitles or obligates the Company to repurchase or redeem the loans before their maturity or the ability to unilaterally cause the holder to return loans. If the transfer of loans qualifies as a sale, the Company derecognizes such loans. If the transfer of loans does not qualify as a sale, the proceeds from the transfer are accounted for as a secured borrowing.
Loan acquisition and origination fees on loans HFS recorded at fair value consist of fees earned by the Company for purchasing and originating loans and are recognized at the time the loans are purchased or originated. These fees generally represent flat, per loan fee amounts and are included as Net gain on loan origination and sale activities in the Consolidated Income Statement.
Recognition of interest income on non-government guaranteed or uninsured loans HFS is suspended and accrued unpaid interest receivable is reversed through interest income when loans become 90 days delinquent or when recovery of income and principal becomes doubtful. Loans return to accrual status when the principal and interest become current and it is probable the amounts are fully collectible. For government guaranteed or insured loans HFS that are 90 days delinquent, the Company generally continues to recognize interest income at a rate between the debenture and notes rates, as adjusted for probability of default, for FHA loans and at the note rate for VA and USDA loans.
At times, the Company may also transfer loans from its HFI portfolio to HFS. Loans transferred from HFI to HFS will be transferred at their amortized cost basis (adjusted for any charge-offs). If the amortized cost basis of the transferred loan exceeds its fair value and the fair value decline is determined to be due to credit quality, a charge-off is recorded against the ACL upon transfer. If the fair value decline is determined not to be credit related, a valuation allowance equal to the difference between the amortized cost and fair value of the loan will be established on the transfer date and any subsequent changes in the valuation allowance will be recognized in earnings. Any ACL previously recorded on transferred loans will be reversed and recognized in earnings at the time of the transfer.
If management determines it no longer intends to sell loans classified as HFS and the Company has the ability to hold the loans, such loans will be transferred to HFI. Loans transferred from HFS to HFI are transferred at amortized cost and any valuation allowance previously recorded is reversed and recognized in earnings at the time of the transfer. The HFI loans are then subject to ACL measurement.
Loans held for investment
Loans HFI are loans management has the intent and ability to hold for the foreseeable future or until maturity or payoff and are reported at amortized cost. Amortized cost is the amount of unpaid principal, adjusted for unamortized net deferred fees and costs, premiums and discounts, and charge-offs. In addition, the amortized cost basis of loans subject to fair value hedges are adjusted for changes in value attributable to the effective portion of the hedged benchmark interest rate risk.
The Company may also purchase loans or acquire loans through a business combination. At the purchase or acquisition date, loans are evaluated to determine whether there has been more than insignificant credit deterioration since origination. Loans that have experienced more than insignificant credit deterioration since origination are referred to as PCD loans. In its evaluation of whether a loan has experienced more than insignificant deterioration in credit quality since origination, the Company takes into consideration loan grades, past due and nonaccrual status, and loan modifications to borrowers experiencing financial difficulty. The Company may also consider external credit rating agency ratings for borrowers and for non-commercial loans, FICO score or band, probability of default levels, and number of times past due. At the purchase or acquisition date, the amortized cost basis of PCD loans is equal to the purchase price and an initial estimate of credit losses. The initial recognition of expected credit losses on PCD loans has no impact on net income. When the initial measurement of expected credit losses on PCD loans is calculated on a pooled loan basis, the expected credit losses are allocated to each loan within the pool. Any difference between the initial amortized cost basis and the unpaid principal balance of the loan represents a noncredit discount or premium, which is accreted (or amortized) into interest income over the life of the loan. Subsequent changes to the ACL on PCD loans are recorded through the provision for credit losses. For purchased loans not deemed to have experienced more than insignificant credit deterioration since origination and are therefore not deemed PCD, any discounts or premiums included in the purchase price are accreted (or amortized) over the contractual life of the individual loan. In contrast to PCD loans, the initial estimate of expected credit losses on loans not deemed to have experienced more than insignificant deterioration since origination is recognized in net income. For additional information, see "Note 4. Loans, Leases and Allowance for Credit Losses" of these Notes to Consolidated Financial Statements.
The Company generally applies the contractual method whereby loan origination fees less direct loan origination costs (net deferred fees), as well as premiums and discounts and certain purchase accounting adjustments, are amortized over the contractual life of the loan through interest income. If a loan has scheduled payments, the amortization of net deferred fees is calculated using the interest method over the contractual life of the loan. If a loan does not have scheduled payments, such as a revolving line of credit, net deferred loan fees are recorded in interest income on a straight-line basis over the term of the revolver. When loans are repaid, any remaining unamortized balances of net deferred fees, premiums, or discounts are recorded in interest income. Net deferred fees on commitments where the likelihood of exercise is more than remote are deferred until the commitment is drawn upon. A proportional amount of the net deferred fees, based on the amount drawn compared to the total commitment, are recognized through interest income using the interest method over the remaining life of the commitment. Upon expiration of the commitment, any remaining unamortized net deferred fees are recognized as non-interest income through Service charges and fees. Fees based on a percentage of a customer’s unused line of credit are recognized when the amount is determinable and fees related to standby letters of credit are recognized over the commitment period. These fees are recorded as non-interest income through Service charges and fees.
Nonaccrual loans
When a borrower discontinues making payments as contractually required by the note, the Company must determine whether it is appropriate to continue to accrue interest. The Company ceases the accruing of interest income when a loan becomes delinquent by more than 90 days or when management determines the full repayment of principal and collection of interest according to contractual terms is no longer likely. Past due status is based on the contractual terms of the loan. The Company may decide to continue to accrue interest on certain loans more than 90 days delinquent if the loans are well-secured by collateral and in the process of collection. For government guaranteed or insured loans that are 90 days delinquent, the Company continues to recognize interest income at a rate between the debenture rate and note rates, as adjusted for probability of default for FHA loans and at the note rate for VA and USDA loans.
For all loans HFI, when a loan is placed on nonaccrual status, all interest accrued but uncollected is reversed against interest income in the period in which the status is changed, and the Company makes a loan-level decision to apply either the cash basis or cost recovery method. The Company may recognize income on a cash basis when a payment is received on a nonaccrual loan provided the collection of the remaining recorded investment in the loan is deemed to be fully collectible. Under the cost recovery method, subsequent payments received from the customer are applied to principal and generally no further interest income is recognized until the loan principal has been paid in full or until circumstances have changed such that payments are again consistently received as contractually required. Loans are returned to accrual status when all of the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Modifications of loans to borrowers experiencing financial difficulty
The Company may agree to modify the terms of a loan to a borrower experiencing financial difficulty. Loans graded Substandard or worse are often characterized by inadequate paying capacity of the borrower and therefore, modifications of these loans are generally considered to be made to borrowers experiencing financial difficulty. The loan terms that may be modified or restructured due to a borrower’s financial situation include principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination of these terms.
Credit quality indicators
Loans are regularly reviewed to assess credit quality indicators and to determine appropriate loan classification and grading in accordance with applicable bank regulations. The Company’s risk rating methodology assigns risk ratings ranging from 1 to 9, where a higher rating represents higher risk. The Company differentiates its loan segments based on shared risk characteristics for which expected credit losses are measured on a pool basis.
The nine risk rating categories can generally be described by the following groupings for loans:
"Pass" (grades 1 through 5): The Company has five pass risk ratings, which represent a level of credit quality that ranges from having no well-defined deficiency or weakness to some noted weakness; however, the risk of default on any loan classified as pass is expected to be remote. The five pass risk ratings are described below:
Minimal risk. Consist of loans that are fully secured either with cash held in a deposit account at the Bank or by readily marketable securities with an acceptable margin based on the type of security pledged.
Low risk. Consist of loans with a high investment grade rating equivalent.
Modest risk. Consist of loans where the credit facility greatly exceeds all policy requirements or with policy exceptions that are appropriately mitigated. A secondary source of repayment is verified and considered sustainable. Collateral coverage on these loans is sufficient to fully cover the debt as a tertiary source of repayment. Debt of the borrower is low relative to borrower’s financial strength and ability to pay.
Average risk. Consist of loans where the credit facility meets or exceeds all policy requirements or with policy exceptions that are appropriately mitigated. A secondary source of repayment is available to service the debt. Collateral coverage is more than adequate to cover the debt. The borrower exhibits acceptable cash flow and moderate leverage.
Acceptable risk. Consist of loans with an acceptable primary source of repayment but a less than preferable secondary source of repayment. Cash flow is adequate to service debt but there is minimal excess cash flow. Leverage is moderate or high.
"Special mention" (grade 6): These are generally assets that possess potential weaknesses that warrant management's close attention. These loans may involve borrowers with adverse financial trends, higher debt-to-equity ratios, or weaker liquidity positions, but not to the degree of being considered a “problem loan” where risk of loss may be apparent. Loans in this category are usually performing as agreed, although there may be non-compliance with financial covenants.
"Substandard" (grade 7): These assets are characterized by well-defined credit weaknesses and carry the distinct possibility the Company will sustain some loss if such weakness or deficiency is not corrected. All loans 90 days or more past due and all loans on nonaccrual status are considered at least "Substandard," unless extraordinary circumstances would suggest otherwise.
"Doubtful" (grade 8): These assets have all the weaknesses inherent in those classified as "Substandard" with the added characteristic that the weaknesses present make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable, but because of certain known factors that may work to the advantage and strengthening of the asset (for example, capital injection, perfecting liens on additional collateral and refinancing plans), classification as "Loss" is deferred until a more precise status may be determined. Due to the high probability of loss, loans classified as "Doubtful" are placed on nonaccrual status.
"Loss" (grade 9): These assets are considered uncollectible and having such little recoverable value, it is not practical to defer writing off the asset. This classification does not mean the loan has absolutely no recovery or salvage value, but rather it is not practicable or desirable to defer writing off the asset, even though partial recovery may be achieved in the future.
Allowance for credit losses on loans HFI
Credit risk is inherent in the business of extending loans and leases to borrowers and is continuously monitored by management and reflected within the ACL. The ACL is an estimate of life-of-loan losses for the Company's loans HFI. The ACL is a valuation account that is deducted from the amortized cost basis of loans HFI to present the net amount expected to be collected. The estimate of expected credit losses excludes accrued interest receivable on these loans, except for accrued interest related to the Residential-EBO loan pool. Accrued interest receivable, net of an ACL on the Residential-EBO loan pool, is included in Other assets on the Consolidated Balance Sheet. The ACL on loans HFI includes an estimate of future charge-offs as well as an offset for expected recoveries of amounts previously charged-off. The Company formally re-evaluates and establishes the appropriate level of the ACL on a quarterly basis.
Determining the appropriateness of the allowance is complex and requires judgment by management about the effects of matters that are inherently uncertain. In future periods, evaluations of the overall loan portfolio or particular segments of the loan portfolio, in light of the factors and forecasts then prevailing, may result in significant changes in the ACL and provision for credit losses in those future periods. The allowance level is influenced by loan volumes and mix, average remaining maturities, loan performance metrics, asset quality characteristics, delinquency status, historical credit loss experience, and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the ACL has two basic components: first, an asset-specific component involving individual loans that do not share similar risk characteristics with other loans and the measurement of expected credit losses for such individual loans and second, a pooled component for estimated expected credit losses for loans that share similar risk characteristics.
Loans that do not share risk characteristics with other loans
Loans that do not share risk characteristics with other loans are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. These loans consist of loans with unique features or loans that no longer share risk characteristics with other pooled loans. The process for determining whether a loan should be evaluated on an individual basis begins with a determination of credit rating. With the exception of residential loans, all nonaccrual loans graded Substandard or worse with a total commitment of $1.0 million or more are evaluated on an individual basis. For these loans, the allowance is based primarily on the fair value of the underlying collateral, utilizing independent third-party appraisals, and assessment of borrower guarantees.
Loans that share similar risk characteristics with other loans
In estimating the component of the ACL for loans that share similar risk characteristics, loans are segregated into loan segments with shared risk characteristics. The Company's primary portfolio segments align with the methodology applied in estimating the ACL under CECL. Loans are designated and pooled into loan segments based on product types, business lines, and other risk characteristics.
In determining the ACL, the Company derives an estimate of expected credit losses primarily using an expected loss methodology that incorporates risk parameters (PD, LGD, and EAD), which are derived from various vendor models, internally-developed statistical models, or non-statistical estimation approaches. Probability of default is projected in these models or estimation approaches using a single economic scenario and were developed to incorporate relevant information about past events, current conditions, and reasonable and supportable forecasts. With the exception of the Company's residential loan segment, the Company's PD models define default as loans that are 90 days past due, on nonaccrual status, have a charge-off, or obligor bankruptcy. Input reversion is used for the mortgage finance, municipal and nonprofit, equity fund resources, and residential loan portfolio segment models as these loan portfolio segments have limited or no loss history. Under input reversion, economic forecasts revert to their historical trends after a reasonable forecast horizon. Output reversion is used for all other loan portfolio segment models. Under output reversion, the models revert to the Company's historical losses beyond a certain reasonable period by incorporating, after the forecast period, a one-year linear reversion to the long-term reversion rate in year three through the remaining life of the loans within the respective segments. LGDs are typically derived from the Company's historical loss experience. However, for the mortgage finance, residential, and municipal and nonprofit loan segments, where the Company has either zero (or near zero) losses, or has a limited loss history through the last economic downturn, certain non-modeled methodologies are employed to estimate LGD. Factors utilized in calculating average LGD vary for each loan segment and are further described below. EAD refers to the Company's exposure to loss at the time of borrower default. For revolving lines of credit, the Company incorporates an expectation of increased line utilization for a higher EAD on defaulted loans based on historical experience. For term loans, EAD is calculated using an amortization schedule based on contractual loan terms, adjusted for a prepayment rate assumption. Prepayment trends are sensitive to interest rates and the macroeconomic environment. Fixed rate loans are more influenced by interest rates, whereas variable rate loans are more influenced by the macroeconomic environment. After the quantitative expected loss estimates are calculated, management then
adjusts these estimates to incorporate consideration of different probability weighted economic scenarios, current trends and conditions not captured in the quantitative loss estimates, through the use of qualitative and/or environmental factors.
The following provides credit quality indicators and risk elements most relevant in monitoring and measuring the ACL on loans for each of the loan portfolio segments identified:
Mortgage finance
The mortgage finance portfolio segment consists of mortgage warehouse lines and MSR financing facilities, which have a monitored borrowing base to mortgage companies and similar lenders and are primarily structured as commercial and industrial loans. The collateral for these loans is primarily comprised of residential whole loans and MSRs, with the borrowing base of these loans tightly monitored and controlled by the Company. The primary support for these loans takes the form of pledged collateral, with secondary support provided by the capacity of the financial institution. The collateral-driven nature of these loans distinguishes them from traditional commercial and industrial loans. These loans are impacted by interest rate shocks, residential lending rates, prepayment assumptions, and general real estate stress. As a result of the unique loan characteristics, limited historical default and loss experience, and the collateral nature of this loan portfolio segment, the Company uses a non-modeled approach to estimate expected credit losses, leveraging grade information, grade migration history, and management judgment.
Municipal and nonprofit
The municipal and nonprofit portfolio segment consists of loans to local governments, government-operated utilities, special assessment districts, hospitals, schools and other nonprofits. These loans are generally, but not exclusively, entered into for the purpose of financing real estate investment or for refinancing existing debt and are primarily structured as commercial and industrial loans. Loans are supported by taxes or utility fees, and in some cases tax liens on real estate, operating revenue of the institution, or other collateral types. While unemployment rates and the market valuation of residential properties have an effect on the tax revenues supporting these loans, these loans tend to be less cyclical in comparison to similar commercial loans due to reliance on diversified tax bases. The Company uses a non-modeled approach to estimate expected credit losses for this portfolio segment, leveraging grade information and historical municipal default rates.
Tech & innovation
The tech & innovation portfolio segment is comprised of commercial loans originated within this business line and are not collateralized by real estate. The source of repayment of these loans is generally expected to be the income generated from the business or contributions from ownership to sustain the business's growth model. Expected credit losses for this loan segment are estimated using internally-developed models. These models incorporate market level and company-specific factors such as financial statement variables, adjusted for the current stage of the credit cycle and for the Company's loan performance data such as delinquency, utilization, maturity, and size of the loan commitment under specific macroeconomic scenarios to produce a probability of default. Macroeconomic variables include average investment to GDP and treasury yields. LGD is driven by GDP and real estate prices, while the prepayment rate assumption for EAD is based on unemployment levels.
Equity fund resources
The equity fund resources portfolio segment is comprised of commercial loans to private equity and venture capital funds. The primary source of repayment of these loans is typically uncalled capital commitments from institutional investors and high net worth individuals. The Company uses a non-modeled approach to estimate expected credit losses for this portfolio segment, leveraging loan grade information.
Other commercial and industrial
The other commercial and industrial segment is comprised primarily of loans to middle-market companies and large corporations that are not collateralized by real estate, as well as note finance loans. For middle-market companies, expected credit losses are estimated using the same models as those utilized for the tech & innovation portfolio segment. For loans to large corporations, the estimate of expected credit losses is derived from an internally-developed PD model that leverages the long-run default history of public bonds by rating, which is mapped to the Company's internal loan grading system. Relevant macroeconomic variables include the performance of fixed investments and the Standard & Poor's 500 index. The estimation approach used for note finance loans follows the same non-modeled approach used for the mortgage finance portfolio segment.
Commercial real estate, owner-occupied
The CRE, owner-occupied portfolio segment is comprised of commercial loans collateralized by real estate, where the borrower has a business that occupies the property. These loans are typically entered into for the purpose of providing real estate finance or improvement. The primary source of repayment of these loans is the income generated by the business and where rental or sale of the property may provide secondary support for the loan. These loans are sensitive to general economic conditions as well as the market valuation of CRE properties. The PD estimate for this loan segment is modeled using the same internally-developed model as the commercial and industrial loan segment. LGD for this loan segment is driven by property appreciation and the ratio of fixed investment to GDP. The prepayment rate assumption for EAD is driven by unemployment levels.
Hotel franchise finance
The hotel franchise finance segment is comprised of loans originated within this business line and are collateralized by real estate, where the owner is not the primary tenant. These loans are typically entered into for the purpose of financing or the improvement of commercial investment properties. The primary source of repayment of these loans are the rents paid by tenants and where the sale of the property may provide secondary support for the loan. These loans are sensitive to the market valuation of CRE properties, rental rates, and general economic conditions. The vendor model used to estimate expected credit losses for this loan segment projects PD and EAD based on multiple macroeconomic scenarios by modeling how macroeconomic conditions affect the commercial real estate market. Real estate market factors utilized in this model include vacancy rate, rental and net operating income growth rates, and commercial property price changes for each specific property type. The model then incorporates loan and property-level characteristics including debt coverage, leverage, collateral size, seasoning, and property type. LGD for this loan segment is derived from a modeled statistical approach that is driven by property appreciation and credit spreads. The prepayment rate assumption for EAD is driven by the property appreciation for fixed rate loans and unemployment levels for variable rate loans.
Other commercial real estate, non-owner occupied
The other commercial real estate, non-owner occupied segment is comprised of loans collateralized by real estate where the owner is not the primary tenant, and not originated within the Company's specialty business lines. The model used to estimate expected credit losses for this loan segment is the same as the model used for the hotel franchise finance portfolio segment.
Residential
The residential loan portfolio segment is comprised of loans collateralized primarily by first liens on 1-4 residential family properties and home equity lines of credit collateralized by either first liens or junior liens on residential properties. The primary source of repayment of these loans is the value of the property and the capacity of the owner to make payments on the loan. Unemployment rates and the market valuation of residential properties will impact the ultimate repayment of these loans. The residential mortgage loan model is a vendor model that projects PD, LGD severity, prepayment rate, and EAD to calculate expected losses. The model is intended to capture the borrower's payment behavior during the lifetime of the residential loan by incorporating loan level characteristics such as loan type, coupon, age, loan-to-value, and credit score and economic conditions such as Home Price Index, interest rate, and unemployment rate. A default event for residential loans is defined as 60 days or more past due, with property appreciation as the driver for LGD results. The prepayment rate assumption for EAD for residential loans is based on industry prepayment history.
PD for HELOCs is derived from an internally-developed model that incorporates loan level information such as delinquency status, loan term, and FICO score and macroeconomic conditions such as property appreciation. LGD for this loan segment is driven by property appreciation and lien position. EAD for HELOCs is calculated based on utilization rate assumptions using a non-modeled approach and also incorporates management judgment.
Residential - EBO
The residential EBO loan portfolio segment is comprised of government guaranteed or insured loans collateralized primarily by first liens on 1-4 residential family properties purchased from GNMA pools, which were at least three months delinquent at the time of purchase. These loans differ from the residential loans included in the Company's Residential loan portfolio segment as the principal balance of these loans are government guaranteed or insured. The Company has not recognized an ACL on this portfolio segment as management's expectation of nonpayment of the amortized cost basis, based on historical losses, adjusted for current and forecasted conditions, is zero.
The estimate of expected credit losses related to accrued interest and other fees for the Residential-EBO loan pool is based on an expected loss methodology that incorporates risk parameters, PD and LGD, which are derived from an internally-developed
statistical model. PD is derived from delinquency transition rates based on historical data and LGD is derived from historical losses.
Construction and land development
The construction and land portfolio segment is comprised of loans collateralized by land or real estate, which are entered into for the purpose of real estate development. The primary source of repayment of these loans is the eventual sale or refinance of the completed project and where claims on the property provide secondary support for the loan. These loans are impacted by the market valuation of CRE and residential properties and general economic conditions that have a higher sensitivity to real estate markets compared to other real estate loans. Default risk of a property is driven by loan-specific drivers, including loan-to-value, maturity, origination date, and the MSA in which the property is located, among other factors. The variables used in the internally-developed model include loan level drivers such as origination loan-to-value, loan maturity, and macroeconomic drivers such as property appreciation, MSA level unemployment rate, and credit spreads. LGD for this loan segment is driven by property appreciation. The prepayment rate assumption for EAD is driven by the property appreciation for fixed rate loans and unemployment levels for variable rate loans.
Other
The other portfolio consists of loans not already captured in one of the aforementioned loan portfolio segments, which include, but may not be limited to, overdraft lines for treasury services, credit cards, consumer loans not collateralized by real estate, and small business loans collateralized by residential real estate. The consumer and small business loans are supported by the capacity of the borrower and the valuation of any collateral. General economic factors such as unemployment will have an effect on these loans. The Company uses a non-modeled approach to estimate expected credit losses, leveraging average historical default rates. LGD for this loan segment is driven by unemployment levels and lien position. The prepayment rate assumption for EAD is driven by the BBB corporate spread for fixed rate loans and unemployment levels for variable rate loans.
Transfers of financial assets
A transfer of a financial asset is accounted for as a sale when control over the asset has been surrendered. Control over a transferred asset is deemed surrendered when the: 1) asset has been isolated from the Company; 2) transferee obtains the right to pledge or exchange the transferred asset; and 3) Company no longer maintains effective control over the transferred asset. If a transfer of a financial asset does not qualify as a sale, the proceeds from the transfer are accounted for as a secured borrowing.
Premises and equipment
Premises and equipment amounts are stated at cost less accumulated depreciation and amortization. Depreciation is computed principally using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the term of the lease or the estimated life of the improvement. Depreciation and amortization are computed using the following estimated lives: 
 Years
Bank premises
31
Furniture, fixtures, and equipment
3 - 15
Leasehold improvements
3 - 10
Software
1 - 10
Management periodically reviews premises and equipment for impairment to determine whether facts and circumstances suggest the value of an asset is not recoverable. Useful lives of these assets are also reviewed periodically with any changes to depreciation recognized prospectively over the new remaining useful life.
Other assets acquired through foreclosure
Other assets acquired through foreclosure consist primarily of properties acquired as a result of, or in-lieu-of, foreclosure. Properties and other repossessed property are classified in Other assets in the Consolidated Balance Sheet and are initially reported at fair value of the asset less estimated selling costs. Subsequent valuations reflect the lower of carrying value or fair value less estimated costs to sell the property, with assessments performed at least annually. Costs related to the development or improvement of these assets are capitalized and costs related to holding the assets are expensed as incurred. When properties with operations are acquired, rental agreements are evaluated to determine lease classification, which typically results in designation as an operating lease. Rental income from operating leases is recognized on a straight-line basis over the lease term.
Off-balance sheet credit exposures, including unfunded loan commitments
The Company maintains a separate ACL for off-balance-sheet credit exposures, including unfunded loan commitments, financial guarantees, and letters of credit, which is classified in Other liabilities on the Consolidated Balance Sheet. The ACL on off-balance sheet credit exposures is adjusted through increases or decreases to the provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur, an estimate of EAD derived from utilization rate assumptions using a non-modeled approach, and PD and LGD estimates derived from the same models and approaches for the Company's other loan portfolio segments described in the ACL on loans HFI section within this note. The Company does not record a credit loss estimate for off-balance sheet credit exposures that are unconditionally cancellable by the Company or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement.
Mortgage servicing rights
The Company generates MSRs from its mortgage banking business. When the Company sells mortgage loans in the secondary market and retains the right to service these loans, a servicing right asset is capitalized at the time of sale when the benefits of servicing are deemed to be greater than adequate compensation for performing the servicing activities. MSRs represent the then-current fair value of future net cash flows expected to be realized from performing servicing activities. The Company has elected to subsequently measure MSRs at fair value and report changes in fair value in current period income as a component of Net loan servicing revenue in the Consolidated Income Statement.
The Company may in the ordinary course of business sell MSRs and will recognize, as of the trade date, a gain or loss on the sale equal to the difference between the carrying value of the transferred MSRs and the estimated proceeds to be received as consideration. The Company subsequently derecognizes MSRs when substantially all of the risks and rewards of ownership are irrevocably passed to the transferee and any protection provisions retained by the Company are minor and can be reasonably estimated, which typically occurs on the settlement date. Protection provisions are considered to be minor if the obligation created by such provisions is estimated to be no more than 10 percent of the sales price and the Company retains the risk of prepayment for no more than 120 days. The Company records an estimated liability for retained protection provisions as of the trade date, with any changes in the estimated liability recorded in earnings. In addition, fees to transfer loans associated with the sold MSRs to a new servicer are also recorded on the settlement date. Gains or losses on sales of MSRs, net of retained protection provisions, and transfer fees are included in Net loan servicing revenue in the Consolidated Income Statement.
Leases (lessee)
For contracts that are determined to be an operating lease, a corresponding ROU asset and operating lease liability are recorded in separate line items on the Consolidated Balance Sheet. A ROU asset represents the Company’s right to use an underlying asset during the lease term and a lease liability represents the Company’s commitment to make contractually obligated lease payments. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease and are based on the present value of lease payments over the lease term. The measurement of the operating lease ROU asset includes any lease payments made and is reduced by lease incentives that are paid or are payable to the Company. Variable lease payments that depend on an index or rate such as the Consumer Price Index are included in lease payments based on the rate in effect at the commencement date of the lease. Lease payments are recognized on a straight-line basis over the lease term as Occupancy expense in the Consolidated Income Statement.
As the rate implicit in the lease is not readily determinable, the Company's incremental collateralized borrowing rate is used to determine the present value of lease payments. This rate gives consideration to the applicable FHLB collateralized borrowing rates and is based on the information available at the lease commencement date. The Company has elected to apply the short-term lease measurement and recognition exemption to leases with an initial term of 12 months or less; therefore, these leases are not recorded on the Company’s Consolidated Balance Sheet, but rather, lease expense is recognized over the lease term on a straight-line basis. The Company’s lease agreements may include options to extend or terminate the lease. These options are included in the lease term when it is reasonably certain the options will be exercised.
The Company also made an accounting policy election to not separate non-lease components from the associated lease component, and instead account for them together as part of the applicable lease component. The majority of the Company’s non-lease components such as common area maintenance, parking, and taxes are variable, and are expensed as incurred. Variable payment amounts are determined in arrears by the landlord depending on actual costs incurred.
Goodwill and other intangible assets
Goodwill represents the excess of the purchase price in a business combination over the fair value of the identifiable net assets acquired. The Company performs its annual goodwill and intangibles impairment tests as of October 1 each year, or more often if events or circumstances indicate the carrying value may not be recoverable. The Company may first elect to assess, through qualitative factors, whether it is more likely than not goodwill is impaired. If the qualitative assessment indicates potential impairment, a quantitative impairment test is performed. If, based on the quantitative test, a reporting unit's carrying amount exceeds its fair value, a goodwill impairment charge for this difference is recorded to current period earnings as non-interest expense.
The Company’s intangible assets consist of correspondent relationships, operating licenses, customer relationships, core deposit intangibles, tradenames, and developed technology assets that are being amortized over periods between five to 40 years.
The Company considers the remaining useful lives of its intangible assets each reporting period, as required by ASC 350, Intangibles—Goodwill and Other, to determine whether events and circumstances warrant a revision to the remaining period of amortization. If the estimate of an intangible asset’s remaining useful life has changed, the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. The Company has not revised its estimates of the useful lives of its intangible assets during the years ended December 31, 2025, 2024, or 2023.
Low income housing and renewable energy tax credits
The Company holds ownership interests in limited partnerships and limited liability companies that invest in affordable housing and renewable energy projects. These investments are designed to generate a return primarily through the realization of federal tax credits and deductions, which may be subject to recapture by taxing authorities if compliance requirements are not met. The Company accounts for its low income housing investments using the proportional amortization method, with the investment amortized through Income tax expense in proportion to the tax credits and other tax benefits received. Renewable energy projects are accounted for under the deferral method, whereby the investment tax credits are reflected as an immediate reduction in income taxes payable and the carrying value of the asset in the period that the investment tax credits are claimed. The deferred tax credits are amortized over the productive life of the underlying renewable energy projects and recognized as income. See "Note 17. Income Taxes" of these Notes to Consolidated Financial Statements for further discussion.
The Company evaluates its interests in these entities to determine whether it has a variable interest and whether it is required to consolidate these entities. A variable interest is an investment or other interest that will absorb portions of an entity's expected losses or receive portions of the entity's expected residual returns. A VIE is broadly defined as an entity where either: 1) the equity investors as a group, if any, lack the power through voting or similar rights to direct the activities of an entity that most significantly impact the entity's economic performance or 2) the equity investment at risk is insufficient to finance that entity's activities without additional subordinated financial support. The Company is required to consolidate a VIE when it is determined to be the primary beneficiary of the VIE's operations.
A variable interest holder is considered to be the primary beneficiary of a VIE if it has both the power to direct the activities of a VIE that most significantly impact the entity's economic performance and has the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. The Company’s assessment of whether it is the primary beneficiary of a VIE includes consideration of various factors such as: 1) the Company's ability to direct the activities that most significantly impact the entity's economic performance; 2) its form of ownership interest; 3) its representation on the entity's governing body; 4) the size and seniority of its investment; and 5) its ability and the rights of other investors to participate in policy making decisions and to replace the manager of and/or liquidate the entity. The Company is required to evaluate whether to consolidate a VIE both at inception and on an ongoing basis as changes in circumstances require reconsideration.
The Company’s investments in qualified affordable housing and renewable energy projects meet the definition of a VIE as the entities are structured such that the limited partner investors lack substantive voting rights. The general partner or managing member has both the power to direct the activities that most significantly impact the economic performance of the entities and the obligation to absorb losses or the right to receive benefits that could be significant to the entities. Accordingly, as a limited partner, the Company is not the primary beneficiary and is not required to consolidate these entities.
Bank owned life insurance
BOLI is carried at its cash surrender value with changes recorded as Income from bank owned life insurance in the Consolidated Income Statement. The face amount of the underlying life insurance policies totaled $2.1 billion as of December 31, 2025 and 2024. There are no loans offset against the cash surrender values, and there are no restrictions as to the use of proceeds.
Credit linked notes
Credit linked notes are structured to effectively transfer the risk of first losses on a reference pool of loans and are considered to be free standing credit enhancements. These notes are recorded at the amount of the proceeds received, net of debt issuance costs. In addition, as the credit guarantee component of these notes is considered to be free standing, the ACL measured on the reference pool of loans in accordance with ASC 326 is not reduced by the credit guarantee. Rather, a contra debt balance equal to the estimated ACL on the reference pool of loans is recorded, which reduces the carrying value of the notes. The initial contra debt balance and subsequent adjustments are recorded with a corresponding gain or loss on recovery from credit guarantees recognized in earnings.
Stock compensation plans
The Company has an incentive plan that gives the BOD the authority to grant stock awards, consisting of unrestricted stock, stock units, dividend equivalent rights, stock options (incentive and non-qualified), stock appreciation rights, restricted stock, and performance and annual incentive awards. Compensation expense on equity classified stock awards is based on the fair value of the award on the measurement date which, for the Company, is the date of the grant and is recognized ratably over the service period of the award. Forfeitures are estimated at the time of the award grant and revised in subsequent periods if actual forfeitures differ from those estimates.
The fair value of restricted stock and performance stock unit awards is the market price of the Company’s stock on the date of grant. Certain stock awards, such as the Company's performance stock units, also have performance and market conditions that impact vesting. The fair value of the performance conditions component of these awards is based on the market price of the Company's stock on the date of the grant and the estimated number of shares expected to vest at the end of the performance period. The market-based condition is separately valued as of the grant date and is not subsequently revised. A Monte Carlo valuation model is used to determine the fair value of the market-based condition.
See "Note 13. Equity" of these Notes to Consolidated Financial Statements for further discussion of stock awards.
Dividends
WAL is a legal entity separate and distinct from its subsidiaries. As a holding company with limited significant assets other than the capital stock of its subsidiaries, WAL's ability to pay dividends depends primarily upon the receipt of dividends or other capital distributions from its subsidiaries. The Company's subsidiaries' ability to pay dividends to WAL is subject to, among other things, their individual earnings, financial condition, and need for funds, as well as federal and state governmental policies and regulations applicable to WAL and each of those subsidiaries, which limit the amount that may be paid as dividends without prior approval. In addition, the terms and conditions of other securities the Company issues may restrict its ability to pay dividends to holders of the Company's common stock. For example, if any required payments on outstanding trust preferred securities are not made, WAL would be prohibited from paying cash dividends on its common stock.
Common stock repurchases
On September 12, 2025, the BOD adopted a common stock repurchase program, pursuant to which the Company is authorized to repurchase up to $300.0 million of the Company’s shares of common stock. All shares repurchased under the plan are retired upon settlement. The Company has elected to allocate the excess of the repurchase price over the par value of its common stock between additional paid in capital and retained earnings. The portion allocated to additional paid in capital is limited to the amount of additional paid in capital that was recorded at the time the shares were initially issued, which is calculated on a last-in, first-out basis.
Preferred stock
The Company issued and has outstanding an aggregate of 12,000,000 depositary shares, each representing a 1/400th ownership interest in a share of the Company’s 4.250% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Shares, Series A, par value $0.0001 per share, with a liquidation preference of $25 per Depositary Share (equivalent to $10,000 per share of Series A preferred stock). The Company's Series A preferred stock is perpetual preferred stock that is not subject to any mandatory redemption, resulting in classification as permanent equity. Dividends on preferred stock are recognized on the declaration date and are recorded as a reduction of retained earnings.
Noncontrolling interest
BW issued and has outstanding an aggregate of 300,000 shares of 9.500% Fixed-Rate Reset Non-Cumulative Exchangeable Perpetual Series B Preferred Stock, no par value per share, with a liquidation preference of $1,000 per share. The shares are conditionally exchangeable into 9.500% Fixed-Rate Reset Non-Cumulative Perpetual Series A Preferred Stock of WAB upon
receipt of a directive from an appropriate federal regulatory authority upon the occurrence of certain specified exchange events. BW's Series B preferred stock is recognized as Noncontrolling interest in subsidiary in the Consolidated Balance Sheet. Dividends are recognized on the declaration date and classified as Net income attributable to noncontrolling interest in the Consolidated Income Statement and as Dividends paid to noncontrolling interest in the Consolidated Statement of Equity.
Treasury shares
The Company separately presents treasury shares, which represent shares surrendered to the Company equal in value to the statutory payroll tax withholding obligations arising from the vesting of employee restricted stock and performance stock unit awards. Treasury shares are carried at cost.
Derivative financial instruments
Derivative instruments are contracts between two or more parties that have a notional amount and an underlying variable, require a small or no initial investment, and allow for the net settlement of positions. A derivative’s notional amount serves as the basis for the payment provision of the contract and takes the form of units, such as shares or dollars. A derivative’s underlying variable is a specified interest rate, security price, commodity price, foreign exchange rate, index, or other variable. The interaction between the notional amount and the underlying variable determines the number of units to be exchanged between the parties and influences the fair value of the derivative contract.
The Company recognizes derivatives as assets or liabilities on the Consolidated Balance Sheet at their fair value in accordance with ASC 815, Derivatives and Hedging. The accounting for changes in the fair value of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. Derivative instruments designated in a hedge relationship to mitigate exposure to changes in the fair value of an asset or liability attributable to a particular risk, such as interest rate risk, are considered fair value hedges.
The Company documents its hedge relationships, including identification of the hedging instruments and the hedged items, as well as its risk management objectives and strategies for undertaking the hedge transaction after the derivative contract is executed. At inception, the Company performs a quantitative assessment to determine whether the derivatives used in hedging transactions are highly effective (as defined in the guidance) in offsetting changes in the fair value of the hedged item. Retrospective effectiveness is assessed, as well as the continued expectation the hedge will remain effective prospectively. After the initial quantitative assessment is performed, on a quarterly basis, the Company performs ongoing qualitative or quantitative hedge effectiveness assessments, as determined at hedge inception. A qualitative assessment takes into consideration any adverse developments related to the counterparty's risk of default and any negative events or circumstances that affect the factors that originally enabled the Company to assess that it could reasonably support an expectation the hedging relationship was and will continue to be highly effective. For certain hedges, the Company elects the shortcut method to assess effectiveness at inception, which permits the Company to assume the hedge is perfectly effective. The Company discontinues hedge accounting prospectively when it is determined a hedge is no longer highly effective. When hedge accounting is discontinued on a fair value hedge that no longer qualifies as an effective hedge, the derivative instrument continues to be reported at fair value on the Consolidated Balance Sheet, but the carrying amount of the hedged item is no longer adjusted for future changes in fair value. The adjustment to the carrying amount of the hedged item that existed at the date hedge accounting is discontinued is amortized over the remaining life of the hedged item into earnings.
The Company uses interest rate contracts to mitigate interest-rate risk associated with changes to the fair value of certain fixed-rate financial instruments (fair value hedges). Changes in the fair value of a derivative that is designated and qualifies as a fair value hedge, along with changes in the fair value of the hedged asset or liability attributable to the hedged risk, are recorded in the same line item as the offsetting loss or gain on the related interest rate contracts during the period of change. For loans and securities, the gain or loss on the hedged item is included in interest income. For qualifying debt, the gain or loss on the hedged item is included in interest expense.
Derivative instruments not designated as hedges, referred to as economic hedges, are reported on the Consolidated Balance Sheet at fair value and the changes in fair value are recognized in earnings as non-interest income during the period of change. The Company enters into commitments to purchase mortgage loans that will be held for sale. These loan commitments, described as IRLCs, qualify as derivative instruments, except those that are originated rather than purchased, and intended for HFI classification. Changes in fair value associated with changes in interest rates are economically hedged by utilizing forward sale commitments, interest rate futures, and interest rate swaps. These hedging instruments are typically entered into contemporaneously with IRLCs. Loans that have been or will be purchased or originated may be used to satisfy the Company's forward sale commitments. In addition, derivative financial instruments are also used to economically hedge the Company's MSR portfolio. Changes in the fair value of derivative financial instruments that hedge IRLCs and loans HFS are included in Net gain on loan origination and sale activities in the Consolidated Income Statement. Changes in the fair value of derivative financial instruments that hedge MSRs are included in Net loan servicing revenue in the Consolidated Income Statement.
The Company may in the normal course of business purchase a financial instrument or originate a loan that contains an embedded derivative instrument. Upon purchasing the instrument or originating the loan, the Company assesses whether the economic characteristics of the embedded derivative are clearly and closely related to the economic characteristics of the remaining component of the financial instrument (i.e., the host contract) and whether a separate instrument with the same terms as the embedded instrument would meet the definition of a derivative instrument. When it is determined the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract and a separate instrument with the same terms would qualify as a derivative instrument, the embedded derivative is separated from the host contract and carried at fair value. However, in cases where the host contract is measured at fair value, with changes in fair value reported in current earnings, or the Company is unable to reliably identify and measure an embedded derivative for separation from its host contract, the entire contract is carried on the Consolidated Balance Sheet at fair value and is not designated as a hedging instrument.
Off-balance sheet instruments
In the ordinary course of business, the Company enters into off-balance sheet financial instrument arrangements consisting of commitments to extend credit and letters of credit. Such financial instruments are recorded on the balance sheet when funded. These off-balance sheet financial instruments impact, to varying degrees, elements of credit risk in excess of amounts recognized on the Consolidated Balance Sheet. Losses could be experienced when the Company is contractually obligated to make a payment under these instruments and must seek repayment from the borrower, which may not be as financially sound in the current period as they were when the commitment was originally made. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract and, in certain instances, may be unconditionally cancellable. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The Company enters into credit arrangements that generally provide for the termination of advances in the event of a covenant violation or other event of default. As commitments may expire without being fully drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. The commitments are collateralized by the same types of assets used as loan collateral.
The Company also has off-balance sheet arrangements related to its derivative instruments. Derivative instruments are recognized on the Consolidated Balance Sheet at fair value and their notional values are carried off-balance sheet. See "Note 15. Derivatives and Hedging Activities" of these Notes to Consolidated Financial Statements for further discussion.
Fair values of financial instruments
The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities. ASC 820, Fair Value Measurement, establishes a framework for measuring fair value and a three-level valuation hierarchy for disclosure of fair value measurement, and also sets forth disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The Company uses various valuation approaches, including market, income, and/or cost approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring observable inputs be used when available. Observable inputs are inputs market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would consider in pricing the asset or liability and are developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of inputs, as follows:
Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, prepayment speeds, volatilities, etc.) or model-based valuation techniques where all significant assumptions are observable, either directly or indirectly, in the market.
Level 3 - Valuation is generated from model-based techniques where one or more significant inputs are not observable, either directly or indirectly, in the market. These unobservable assumptions reflect the Company’s own estimates of assumptions market participants would use in pricing the asset or liability. Valuation techniques may include use of matrix pricing, discounted cash flow models, and similar techniques.
The availability of observable inputs varies based on the nature of the specific financial instrument. To the extent valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. For disclosure purposes, the lowest level input that is significant to the fair value measurement determines the level in the fair value hierarchy within which the fair value measurement falls in its entirety.
Fair value is a market-based measure considered from the perspective of a market participant who may purchase the asset or assume the liability, rather than an entity-specific measure. When market assumptions are available, ASC 820 requires the Company to consider the assumptions market participants would use to estimate the fair value of the financial instrument at the measurement date.
ASC 825, Financial Instruments, requires disclosure of fair value information about financial instruments, whether or not recognized on the balance sheet, for which it is practicable to estimate value.
Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent limitations in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates presented herein are not necessarily indicative of the amounts the Company could have realized in a sales transaction at December 31, 2025 and 2024. The estimated fair value amounts for December 31, 2025 and 2024 have been measured as of period-end and have not been re-evaluated or updated for purposes of these Consolidated Financial Statements subsequent to those dates. As such, the estimated fair values of these financial instruments subsequent to the reporting date may be different than the amounts reported at period-end.
The information in "Note 19. Fair Value Accounting" of these Notes to Consolidated Financial Statements should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only required for a limited portion of the Company’s assets and liabilities.
Due to the wide range of valuation techniques and the degree of subjectivity used in making the estimate, comparisons between the Company’s disclosures and those of other companies or banks may not be meaningful.
The following methods and assumptions were used by the Company in estimating the fair value of its financial instruments:
Cash, cash equivalents, and restricted cash
The carrying amounts reported on the Consolidated Balance Sheet for cash and due from banks approximate their fair value.
Investment securities
The fair values of U.S. Treasury and certain other debt securities as well as publicly traded CRA investments and exchange-listed common and preferred stock are based on quoted market prices and are categorized as Level 1 in the fair value hierarchy.
The fair values of debt securities not classified as Level 1 are primarily determined based on matrix pricing. Matrix pricing is a mathematical technique that utilizes observable market inputs including, yield curves, credit ratings, and prepayment speeds. Fair values determined using matrix pricing are generally categorized as Level 2 in the fair value hierarchy. In addition to matrix pricing, the Company uses other pricing sources, including observed prices on publicly traded securities and dealer quotes, to estimate the fair value of debt securities, which are also categorized as Level 2 in the fair value hierarchy.
Loans HFS
Government-insured or guaranteed, agency-conforming, and certain non-agency loans HFS are salable into active markets. Accordingly, the fair value of these loans is based on quoted market or contracted selling prices or a market price equivalent, which are categorized as Level 2 in the fair value hierarchy.
The fair value of certain non-agency loans HFS as well as other loans that become nonsalable into active markets due to the identification of a defect is determined based on valuation techniques that utilize Level 3 inputs.
Loans HFI
The fair value of loans HFI is estimated based on a discounted cash flow methodology using interest rates currently being offered for loans with similar terms to borrowers with similar credit quality and adjustments the Company believes a market participant would consider in determining fair value based on a third-party independent valuation. As a result, the fair value for loans HFI is categorized as Level 3 in the fair value hierarchy.
Mortgage servicing rights
The fair value of MSRs is estimated using a discounted cash flow model that incorporates assumptions a market participant would use in estimating the fair value of servicing rights, including, but not limited to, option adjusted spread, conditional prepayment rate, servicing fee rate, and cost to service. As a result, the fair value for MSRs is categorized as Level 3 in the fair value hierarchy.
Accrued interest receivable and payable
The carrying amounts reported on the Consolidated Balance Sheet for accrued interest receivable and payable approximate their fair values.
Deposits
The fair value for demand and savings deposits is by definition equal to the amount payable on demand at the reporting date (that is, their carrying amount), as these deposits do not have a contractual term. The carrying amount for variable rate deposit accounts approximates their fair value. Fair values for fixed rate certificates of deposit are estimated using a discounted cash flow calculation that applies both market interest rates and rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on these deposits. The fair value measurement of deposit liabilities is categorized as Level 2 in the fair value hierarchy.
FHLB advances and repurchase agreements
The fair values of the Company’s borrowings are estimated using discounted cash flow analyses, based on the market rates for similar types of borrowing arrangements. The carrying value of FHLB advances and repurchase agreements approximate their fair values due to their floating rates and short durations or recent execution and have been categorized as Level 2 in the fair value hierarchy.
Credit linked notes
The fair value of credit linked notes is based on observable inputs, when available, and as such, credit linked notes are categorized as Level 2 liabilities.
Subordinated debt
The fair value of subordinated debt is based on the market rate for the respective subordinated debt security. Subordinated debt has been categorized as Level 2 in the fair value hierarchy.
Junior subordinated debt
Junior subordinated debt is valued based on a discounted cash flow model which uses the Treasury Bond rates and the 'BB' rated financial indexes as inputs. Junior subordinated debt has been categorized as Level 3 in the fair value hierarchy.
Derivative financial instruments
All derivatives are recognized on the Consolidated Balance Sheet at fair value. The valuation methodologies used to estimate the fair value of derivative instruments varies by type. Interest rate contracts, foreign currency contracts, and forward purchase and sales contracts are measured based on valuation techniques using Level 2 inputs, such as quoted market price, contracted selling price, or a market price equivalent. IRLCs are measured based on valuation techniques that consider loan type, underlying loan amount, maturity date, note rate, loan program, and expected settlement date, with Level 3 inputs for the servicing release premium and pull-through rate. These measurements are adjusted at the loan level to consider the servicing release premium and loan pricing adjustment specific to each loan. The base value is then adjusted for the pull-through rate. The pull-through rate and servicing fee multiple are unobservable inputs based on historical experience.
Deposit Costs
Deposit costs consist primarily of earnings credits and referral fees. The Company provides earnings credits to certain customers with non-interest bearing deposit accounts, which can be used to offset applicable bank charges, and in certain cases, loan interest. If earnings credits earned by customers on non-interest bearing deposit accounts exceed all applicable bank charges, including loan interest, these excess credits may be paid out to customers. The Company recognizes earnings credits initially as a reduction to Service charges and fees within non-interest income and subsequently, if applicable, as a reduction to Interest income on related loans on the Consolidated Income Statement. Any earnings credits in excess of these offsets are classified as Deposit costs within non-interest expense in the Consolidated Income Statement. The Company also pays referral
fees for certain interest bearing or non-interest bearing deposits that are referred to the Bank, which are also classified as Deposit costs.
Non-interest income
Non-interest income includes revenue associated with mortgage banking and commercial banking activities, investment securities, equity investments, and BOLI. These non-interest income streams are primarily generated by different types of financial instruments held by the Company for which there is specific accounting guidance and therefore, are not within the scope of ASC 606, Revenue from Contracts with Customers.
Non-interest income amounts within the scope of ASC 606 include certain banking service charges and fees, debit and credit card interchange fees, and disbursements and escrow fees. Service charges and fees consist of fees earned from performance of account analysis, general account services, and other deposit account services. These fees are recognized as the related services are provided. Card income includes fees earned from customer use of debit and credit cards, interchange income from merchants, and international charges. Card income is generally within the scope of ASC 310, Receivables; however, certain processing transactions for merchants, such as interchange fees, are within the scope of ASC 606. The Company generally receives payment for its services during the period or at the time services are provided and, therefore, does not have material contract asset or liability balances at period end. Disbursements and escrow fees relate to payment services provided for customers and are recognized upon transfer of funds on behalf of the customer.
Income taxes
The Company is subject to income taxes in the United States and files a consolidated federal income tax return with all of its subsidiaries, with the exception of BW Real Estate, Inc. Deferred income taxes are recorded to reflect the effects of temporary differences between the financial reporting carrying amounts of assets and liabilities and their income tax bases using enacted tax rates expected to be in effect when the taxes are actually paid or recovered. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.
Net DTAs are recorded to the extent these assets will more-likely-than-not be realized. In making these determinations, all available positive and negative evidence is considered, including scheduled reversals of deferred tax liabilities, tax planning strategies, projected future taxable income, and recent operating results. If it is determined that deferred income tax assets to be realized in the future are in excess of their net recorded amount, an adjustment to the valuation allowance will be recorded, which will reduce the Company's provision for income taxes.
A tax benefit from an unrecognized tax benefit may be recognized when it is more-likely-than-not the position will be sustained upon examination, including related appeals or litigation, based on technical merits. Income tax benefits must meet a more-likely-than-not recognition threshold at the effective date to be recognized.
Interest and penalties on income taxes are recognized as part of interest income or expense and non-interest expense, respectively, in the Consolidated Income Statement. See "Note 17. Income Taxes" of these Notes to Consolidated Financial Statements for further discussion on income taxes.
v3.25.4
Investment Securities
12 Months Ended
Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]  
Investment Securities
2. INVESTMENT SECURITIES
The carrying amounts and fair values of investment securities at December 31, 2025 and 2024 are summarized as follows: 
December 31, 2025
Amortized CostGross Unrealized GainsGross Unrealized (Losses)Fair Value
(in millions)
Held-to-maturity
Tax-exempt$1,419 $3 $(132)$1,290 
Private label residential MBS165  (28)137 
Total HTM securities$1,584 $3 $(160)$1,427 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$7,489 $52 $(311)$7,230 
U.S. Treasury securities5,986 31 (47)5,970 
CLO2,743 4  2,747 
Private label residential MBS1,185 2 (148)1,039 
Tax-exempt879  (77)802 
Commercial MBS issued by GSEs and GNMA638 5 (8)635 
Corporate debt securities308  (11)297 
Other75 1 (8)68 
Total AFS debt securities$19,303 $95 $(610)$18,788 
December 31, 2024
Amortized CostGross Unrealized GainsGross Unrealized (Losses)Fair Value
(in millions)
Held-to-maturity
Tax-exempt$1,350 $$(180)$1,171 
Private label residential MBS176 — (38)138 
Total HTM securities$1,526 $$(218)$1,309 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$6,225 $16 $(410)$5,831 
U.S. Treasury securities4,385 (3)4,383 
Private label residential MBS1,148 — (201)947 
Tax-exempt921 — (76)845 
CLO570 — — 570 
Commercial MBS issued by GSEs and GNMA447 (11)437 
Corporate debt securities407 — (21)386 
Other75 (7)69 
Total AFS debt securities$14,178 $19 $(729)$13,468 
In addition, the Company held equity securities, which primarily consisted of preferred stock and CRA investments, with a fair value of $79 million and $117 million at December 31, 2025 and 2024, respectively. Unrealized gains on equity securities of $0.9 million and $5.1 million for the years ended December 31, 2025 and 2024, respectively, were recognized in earnings as a component of Fair value gain (loss) adjustments, net.
Securities with carrying amounts of approximately $9.1 billion and $4.0 billion at December 31, 2025 and 2024, respectively, were pledged for various purposes as required or permitted by law.
The following tables summarize the Company's AFS debt securities in an unrealized loss position, aggregated by major security type and length of time in a continuous unrealized loss position:
December 31, 2025
Less Than Twelve MonthsMore Than Twelve MonthsTotal
Gross Unrealized LossesFair ValueGross Unrealized LossesFair ValueGross Unrealized LossesFair Value
(in millions)
Available-for-sale debt securities
U.S. Treasury securities$47 $1,891 $ $ $47 $1,891 
Residential MBS issued by GSEs and GNMA  311 1,503 311 1,503 
Private label residential MBS  148 875 148 875 
Tax-exempt2 10 75 731 77 741 
Corporate debt securities1 19 10 226 11 245 
Commercial MBS issued by GSEs and GNMA  8 81 8 81 
Other  8 56 8 56 
Total AFS securities$50 $1,920 $560 $3,472 $610 $5,392 
December 31, 2024
Less Than Twelve MonthsMore Than Twelve MonthsTotal
Gross Unrealized LossesFair ValueGross Unrealized LossesFair ValueGross Unrealized LossesFair Value
(in millions)
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$18 $1,793 $392 $1,482 $410 $3,275 
U.S. Treasury securities2,185 — — 2,185 
Private label residential MBS— — 201 939 201 939 
Tax-exempt32 75 813 76 845 
Corporate debt securities (1)— — 21 362 21 362 
Commercial MBS issued by GSEs and GNMA10 220 16 11 236 
Other32 25 57 
Total AFS securities$34 $4,262 $695 $3,637 $729 $7,899 
(1)Includes securities with an ACL that have a fair value of $8 million and unrealized losses of $1 million.
The total number of AFS debt securities in an unrealized loss position at December 31, 2025 is 568, compared to 796 at December 31, 2024.
On a quarterly basis, the Company performs an impairment analysis on its AFS debt securities in an unrealized loss position at the end of the period to determine whether credit losses should be recognized on these securities.
Qualitative considerations made by the Company in its impairment analysis are further discussed below.
Government Issued Securities
U.S. Treasury securities and commercial and residential MBS are issued by either government agencies or GSEs. These securities are either explicitly or implicitly guaranteed by the U.S. government, and are highly rated by major rating agencies. Further, principal and interest payments on these securities continue to be made on a timely basis.
Non-Government Issued Securities
Qualitative factors used in the Company's credit loss assessment of its securities that are not issued and guaranteed by the U.S. government include consideration of any adverse conditions related to a specific security, industry, or geographic region of its securities, any credit ratings below investment grade, the payment structure of the security and the likelihood of the issuer to be able to make payments that increase in the future, and failure of the issuer to make any scheduled principal or interest payments.
For the Company's corporate debt and tax-exempt securities, the Company also considers various metrics of the issuer including days of cash on hand, the ratio of long-term debt to total assets, the net change in cash between reporting periods, and consideration of any breach in covenant requirements. The Company's corporate debt securities are primarily investment grade, issuers continue to make timely principal and interest payments, and the unrealized losses on these security portfolios primarily relate to changes in interest rates and other market conditions not considered to be credit-related issues. The Company continues to receive timely principal and interest payments on its tax-exempt securities and the majority of these issuers have revenues pledged for payment of debt service prior to payment of other types of expenses.
For the Company's private label residential MBS, which consist of non-agency collateralized mortgage obligations secured by pools of residential mortgage loans, the Company also considers metrics such as securitization risk weight factor, current credit support, whether there were any mortgage principal losses resulting from defaults in payments on the underlying mortgage collateral, and the credit default rate over the last twelve months. These securities primarily carry investment grade credit ratings, principal and interest payments on these securities continue to be made on a timely basis, and credit support for these securities is considered adequate.
The Company's CLO portfolio consists of highly rated securitization tranches, containing pools of medium to large-sized corporate, high yield loans. These are variable rate securities that have an investment grade rating of Single-A or better. Unrealized losses on these securities are primarily a function of the differential from the offer price and the valuation mid-market price as well as changes in interest rates.
Unrealized losses on the Company's other securities portfolio primarily relate to taxable municipal and trust preferred securities. The Company is continuing to receive timely principal and interest payments on its taxable municipal securities, these securities continue to be highly rated, and the number of days of cash on hand is strong. The Company's trust preferred securities are investment grade and the issuers continue to make timely principal and interest payments.
The following tables present a rollforward of the ACL based on the Company's impairment analysis of AFS corporate debt securities:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$0.4 $1.4 
Recovery of credit losses(0.4)(1.0)
Charge-offs — 
Recoveries — 
Balance, end of period$ $0.4 
The credit loss model under ASC 326-20, applicable to HTM debt securities, requires recognition of lifetime expected credit losses through an allowance account at the time the security is purchased.
The following table presents a rollforward of the ACL on the Company's HTM tax-exempt debt securities:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$16.4 $7.8 
Provision for (recovery of) credit losses(3.5)8.6 
Charge-offs — 
Recoveries — 
Balance, end of period$12.9 $16.4 
No allowance has been recognized on the Company's HTM private label residential MBS as losses are not expected due to the Company holding a senior position in these securities.
Accrued interest receivable on AFS and HTM debt securities totaled $135 million and $5 million at December 31, 2025, respectively, and $59 million and $5 million at December 31, 2024, respectively, and is excluded from the estimate of expected credit losses.
The following tables summarize the carrying amount of the Company’s investment ratings position as of December 31, 2025 and 2024, which are updated quarterly and used to monitor the credit quality of the Company's securities: 
December 31, 2025
AAASplit-rated AAA/AA+AA+ to AA-A+ to A-BBB+ to BBB-BB+ and belowUnratedTotals
(in millions)
Held-to-maturity
Tax-exempt$ $ $ $ $ $ $1,419 $1,419 
Private label residential MBS      165 165 
Total HTM securities (1)$ $ $ $ $ $ $1,584 $1,584 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$ $ $7,230 $ $ $ $ $7,230 
U.S. Treasury securities  5,970     5,970 
CLO739  1,857 151    2,747 
Private label residential MBS1,012  26   1  1,039 
Tax-exempt8  362 361   71 802 
Commercial MBS issued by GSEs and GNMA1  634     635 
Corporate debt securities   78 138 81  297 
Other  11 3 28 10 16 68 
Total AFS securities (1)$1,760 $ $16,090 $593 $166 $92 $87 $18,788 
Equity securities
Preferred stock$ $ $ $ $21 $30 $1 $52 
CRA investments  27     27 
Total equity securities (1)$ $ $27 $ $21 $30 $1 $79 
(1)For rated securities, if ratings differ, the Company uses an average of the available ratings by major credit agencies.
December 31, 2024
AAASplit-rated AAA/AA+AA+ to AA-A+ to A-BBB+ to BBB-BB+ and belowUnratedTotals
(in millions)
Held-to-maturity
Tax-exempt$— $— $— $— $— $— $1,350 $1,350 
Private label residential MBS— — — — — — 176 176 
Total HTM securities (1)$— $— $— $— $— $— $1,526 $1,526 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$— $5,831 $— $— $— $— $— $5,831 
U.S. Treasury securities— 4,383 — — — — — 4,383 
Private label residential MBS921 — 26 — — — — 947 
Tax-exempt19 348 375 — — 94 845 
CLO50 — 465 55 — — — 570 
Commercial MBS issued by GSEs and GNMA— 437 — — — — — 437 
Corporate debt securities— — — 78 226 82 — 386 
Other— 40 17 69 
Total AFS securities (1)$980 $10,671 $847 $510 $266 $83 $111 $13,468 
Equity securities
Preferred stock$— $— $— $— $50 $29 $12 $91 
CRA investments— 26 — — — — — 26 
Total equity securities (1)$— $26 $— $— $50 $29 $12 $117 
(1)For rated securities, if ratings differ, the Company uses an average of the available ratings by major credit agencies.
A security is considered to be past due once it is 30 days contractually past due under the terms of the agreement. As of December 31, 2025, the Company did not have a significant amount of investment securities that were past due or on nonaccrual status.
The amortized cost and fair value of the Company's debt securities as of December 31, 2025, by contractual maturities, are shown below. MBS are shown separately as individual MBS are comprised of pools of loans with varying maturities.
December 31, 2025
Amortized CostEstimated Fair Value
(in millions)
Held-to-maturity
Due in one year or less$2 $2 
After one year through five years24 25 
After five years through ten years177 171 
After ten years1,216 1,092 
Mortgage-backed securities165 137 
Total HTM securities$1,584 $1,427 
Available-for-sale
Due in one year or less$1,454 $1,455 
After one year through five years1,715 1,719 
After five years through ten years611 605 
After ten years6,211 6,105 
Mortgage-backed securities9,312 8,904 
Total AFS securities$19,303 $18,788 
The following table presents gross gains and losses on sales of investment securities: 
Year Ended December 31,
202520242023
(in millions)
Available-for-sale securities
Gross gains$29.9 $19.6 $4.0 
Gross losses(0.1)(2.2)(44.4)
Net gain (loss) on AFS securities$29.8 $17.4 $(40.4)
Equity securities
Gross gains $0.2 $— $— 
Gross losses(0.6)— (0.4)
Net loss on equity securities$(0.4)$— $(0.4)
During the years ended December 31, 2025, 2024, and 2023, the Company sold AFS securities with a carrying value of $6.1 billion, $4.5 billion, and $1.6 billion, respectively, and recognized a net gain (loss) of $29.8 million, $17.4 million, and $(40.4) million, respectively. During the year ended December 31, 2025, U.S. Treasury securities and MBS were sold to secure gains, including hedged U.S. Treasury securities sold as part of interest rate swap terminations that resulted in a $23.6 million gain. See "Note 15. Derivatives and Hedging Activities" for further discussion of the interest rate swap. During the year ended December 31, 2024, U.S. Treasury securities and MBS were sold to secure gains, while CLOs were sold as part of the Company's efforts to shift the investment portfolio mix toward high quality liquid assets. Lastly, during the year ended December 31, 2023, losses on AFS securities sales related primarily to sales of CLO securities that were executed as part of the Company's balance sheet repositioning strategy.
v3.25.4
Loans Held For Sale
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Loans Held For Sale
3. LOANS HELD FOR SALE
The Company purchases and originates residential mortgage loans that are held for sale or securitization primarily through its AmeriHome mortgage banking business channel.
The following is a summary of loans HFS by type:
December 31,
20252024
(in millions)
Government-insured or guaranteed:
EBO (1)$571 $— 
Non-EBO986 764 
Total government-insured or guaranteed1,557 764 
Agency-conforming1,707 1,502 
Non-agency167 20 
Small Business Administration 67  
Total loans HFS$3,498 $2,286 
(1)    EBO loans are delinquent FHA, VA, or USDA loans purchased from GNMA pools under the terms of the GNMA MBS program that can be repooled when loans are brought current either through the borrower's reperformance or through completion of a loan modification.
The following is a summary of the net gain on loan purchase, origination, and sale activities on residential mortgage loans to be sold or securitized:
Year Ended December 31,
20252024
(in millions)
Mortgage servicing rights capitalized upon sale of loans$1,195.8 $922.8 
Net proceeds from sale of loans (1)(900.0)(820.0)
Provision for and change in estimate of liability for losses under representations and warranties, net2.5 5.0 
Change in fair value of loans HFS and trading securities42.8 (17.0)
Change in fair value of derivatives:
Unrealized (loss) gain on derivatives(46.5)61.4 
Realized loss on derivatives(103.3)(3.3)
Total change in fair value of derivatives(149.8)58.1 
Net gain on residential mortgage loans HFS$191.3 $148.9 
Loan acquisition and origination fees64.2 57.4 
Net gain on mortgage loan origination and sale activities$255.5 $206.3 
(1)     Represents the difference between cash proceeds received upon settlement and loan basis.
4. LOANS, LEASES AND ALLOWANCE FOR CREDIT LOSSES
The composition of the Company's HFI loan portfolio is as follows:
December 31,
20252024
(in millions)
Mortgage finance$7,271 $6,151 
Municipal & nonprofit1,648 1,620 
Tech & innovation4,128 3,383 
Equity fund resources1,233 884 
Other commercial and industrial13,789 11,231 
CRE - owner occupied1,533 1,675 
Hotel franchise finance4,185 3,815 
Other CRE - non-owner occupied6,455 6,342 
Residential13,403 12,961 
Residential - EBO828 972 
Construction and land development4,043 4,468 
Other161 174 
Total loans HFI58,677 53,676 
Allowance for credit losses(461)(374)
Total loans HFI, net of allowance$58,216 $53,302 
Loans classified as HFI are stated at the amount of unpaid principal, adjusted for net deferred fees and costs, premiums and discounts on acquired and purchased loans, and an ACL. Net deferred loan fees of $120 million and $106 million reduced the carrying value of loans as of December 31, 2025 and 2024, respectively. Net unamortized purchase premiums on acquired and purchased loans of $186 million and $175 million increased the carrying value of loans as of December 31, 2025 and 2024, respectively.
Nonaccrual and Past Due Loans
Loans are placed on nonaccrual status when management determines the full repayment of principal and collection of interest according to contractual terms is no longer likely, generally when the loan becomes 90 days or more past due.
The following tables present nonperforming loan balances by loan portfolio segment:
December 31, 2025
Nonaccrual with No Allowance for Credit LossNonaccrual with an Allowance for Credit LossTotal NonaccrualLoans Past Due 90 Days or More and Still Accruing
(in millions)
Municipal & nonprofit$ $4 $4 $3 
Tech & innovation12 8 20 3 
Equity fund resources 1 1  
Other commercial and industrial71 49 120  
CRE - owner occupied3  3  
Other CRE - non-owner occupied188 40 228  
Residential 12 12 51 
Residential - EBO   290 
Construction and land development109  109 9 
Other2 1 3  
Total$385 $115 $500 $356 
Loans contractually delinquent by 90 days or more and still accruing totaled $356 million at December 31, 2025 and consisted primarily of government guaranteed EBO and other residential loans.
Additionally, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process totaled $107 million and $99 million at December 31, 2025 and 2024, respectively.
December 31, 2024
Nonaccrual with No Allowance for Credit LossNonaccrual with an Allowance for Credit LossTotal NonaccrualLoans Past Due 90 Days or More and Still Accruing
(in millions)
Municipal & nonprofit$— $$$— 
Tech & innovation57 60 — 
Equity fund resources— — 
Other commercial and industrial11 17 — 
CRE - owner occupied— — 
Other CRE - non-owner occupied172 71 243 — 
Residential— 88 88 — 
Residential - EBO— — — 326 
Construction and land development55 56 — 
Other— — 
Total$247 $229 $476 $326 
Loans contractually delinquent by 90 days or more and still accruing totaled $326 million at December 31, 2024 and consisted of government guaranteed EBO residential loans.
The reduction in interest income associated with loans on nonaccrual status was approximately $36.2 million, $24.5 million, and $12.3 million for the years ended December 31, 2025, 2024, and 2023, respectively.
The following tables present an aging analysis of past due loans by loan portfolio segment:
December 31, 2025
Current30-59 Days
Past Due
60-89 Days
Past Due
Over 90 days
Past Due
Total
Past Due
Total NonaccrualTotal
(in millions)
Mortgage finance$7,271 $ $ $ $ $ $7,271 
Municipal & nonprofit1,641   3 3 4 1,648 
Tech & innovation4,102 3  3 6 20 4,128 
Equity fund resources1,232     1 1,233 
Other commercial and industrial13,654 12 3  15 120 13,789 
CRE - owner occupied1,530     3 1,533 
Hotel franchise finance4,185      4,185 
Other CRE - non-owner occupied6,226 1   1 228 6,455 
Residential13,259 55 26 51 132 12 13,403 
Residential - EBO393 94 51 290 435  828 
Construction and land development3,920 5  9 14 109 4,043 
Other155 2 1  3 3 161 
Total loans$57,568 $172 $81 $356 $609 $500 $58,677 
December 31, 2024
Current30-59 Days
Past Due
60-89 Days
Past Due
Over 90 days
Past Due
Total
Past Due
Total NonaccrualTotal
(in millions)
Mortgage finance$6,151 $— $— $— $— $— $6,151 
Municipal & nonprofit1,615 — — — — 1,620 
Tech & innovation3,320 — — 60 3,383 
Equity fund resources883 — — — — 884 
Other commercial and industrial11,213 — — 17 11,231 
CRE - owner occupied1,670 — — — — 1,675 
Hotel franchise finance3,785 — 30 — 30 — 3,815 
Other CRE - non-owner occupied6,097 — — 243 6,342 
Residential12,818 45 10 — 55 88 12,961 
Residential - EBO463 107 76 326 509 — 972 
Construction and land development4,412 — — — — 56 4,468 
Other172 — — 174 
Total loans$52,599 $157 $118 $326 $601 $476 $53,676 
Credit Quality Indicators
The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually to classify the loans as to credit risk. The following tables present risk ratings by loan portfolio segment and origination year. The origination year is the year of origination or renewal.
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202520252024202320222021Prior
(in millions)
Mortgage finance
Pass$11 $ $439 $281 $ $247 $6,293 $7,271 
Special mention        
Classified        
Total$11 $ $439 $281 $ $247 $6,293 $7,271 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Municipal & nonprofit
Pass$168 $221 $97 $104 $136 $915 $ $1,641 
Special mention     3  3 
Classified     4  4 
Total$168 $221 $97 $104 $136 $922 $ $1,648 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Tech & innovation
Pass$1,513 $918 $176 $136 $31 $45 $1,115 $3,934 
Special mention6 72 45    19 142 
Classified4 18  28   2 52 
Total$1,523 $1,008 $221 $164 $31 $45 $1,136 $4,128 
Current period gross charge-offs$7.9 $6.8 $5.9 $17.5 $0.3 $ $0.2 $38.6 
Equity fund resources
Pass$156 $4 $ $ $1 $2 $1,069 $1,232 
Special mention        
Classified 1      1 
Total$156 $5 $ $ $1 $2 $1,069 $1,233 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Other commercial and industrial
Pass$2,540 $1,274 $355 $263 $150 $184 $8,631 $13,397 
Special mention  5 27  1 50 83 
Classified88 107 58 30 6 4 16 309 
Total$2,628 $1,381 $418 $320 $156 $189 $8,697 $13,789 
Current period gross charge-offs$0.7 $7.6 $0.8 $10.1 $9.8 $0.2 $2.1 $31.3 
CRE - owner occupied
Pass$318 $162 $144 $292 $210 $330 $40 $1,496 
Special mention 1  4  3  8 
Classified  7 18 4  29 
Total$318 $163 $144 $303 $228 $337 $40 $1,533 
Current period gross charge-offs$ $ $ $0.3 $ $0.2 $ $0.5 
Hotel franchise finance
Pass$1,442 $844 $463 $816 $186 $260 $129 $4,140 
Special mention        
Classified   45    45 
Total$1,442 $844 $463 $861 $186 $260 $129 $4,185 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
(in millions)
Other CRE - non-owner occupied
Pass$1,261 $908 $1,050 $1,643 $406 $361 $406 $6,035 
Special mention4 35 25  1   65 
Classified12 7 111 200 24 1  355 
Total$1,277 $950 $1,186 $1,843 $431 $362 $406 $6,455 
Current period gross charge-offs$ $1.2 $31.8 $20.8 $0.9 $0.8 $ $55.5 
Residential
Pass$1,283 $614 $185 $3,119 $7,033 $1,084 $33 $13,351 
Special mention     1  1 
Classified2 1 5 24 9 2  43 
Cumulative fair value hedging adjustment       8 
Total$1,285 $615 $190 $3,143 $7,042 $1,087 $33 $13,403 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Residential - EBO
Pass$1 $36 $20 $13 $164 $594 $ $828 
Special mention        
Classified        
Total$1 $36 $20 $13 $164 $594 $ $828 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Construction and land development
Pass$1,059 $542 $239 $230 $27 $ $1,817 $3,914 
Special mention10   10    20 
Classified  32 77    109 
Total$1,069 $542 $271 $317 $27 $ $1,817 $4,043 
Current period gross charge-offs$ $ $7.5 $7.7 $ $ $ $15.2 
Other
Pass$39 $3 $13 $1 $1 $72 $26 $155 
Special mention     3  3 
Classified     3  3 
Total$39 $3 $13 $1 $1 $78 $26 $161 
Current period gross charge-offs$ $ $ $0.1 $ $1.5 $0.2 $1.8 
Total by Risk Category
Pass$9,791 $5,526 $3,181 $6,898 $8,345 $4,094 $19,559 $57,394 
Special mention20 108 75 41 1 11 69 325 
Classified106 134 206 411 57 18 18 950 
Cumulative fair value hedging adjustment       8 
Total$9,917 $5,768 $3,462 $7,350 $8,403 $4,123 $19,646 $58,677 
Current period gross charge-offs$8.6 $15.6 $46.0 $56.5 $11.0 $2.7 $2.5 $142.9 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202420242023202220212020Prior
(in millions)
Mortgage finance
Pass$$486 $251 $— $278 $— $5,134 $6,151 
Special mention— — — — — — — — 
Classified— — — — — — — — 
Total$$486 $251 $— $278 $— $5,134 $6,151 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Municipal & nonprofit
Pass$175 $89 $195 $144 $160 $833 $$1,597 
Special mention— — — 11 — — 18 
Classified— — — — — — 
Total$175 $89 $202 $144 $171 $838 $$1,620 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Tech & innovation
Pass$1,378 $475 $301 $89 $— $61 $903 $3,207 
Special mention26 15 16 11 — — 75 
Classified30 45 — — 16 101 
Total$1,434 $497 $362 $103 $— $61 $926 $3,383 
Current period gross charge-offs$1.2 $1.5 $19.1 $— $3.6 $— $3.2 $28.6 
Equity fund resources
Pass$$78 $24 $32 $$— $741 $883 
Special mention— — — — — — — — 
Classified— — — — — — 
Total$$78 $24 $32 $$— $741 $884 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Other commercial and industrial
Pass$2,420 $1,032 $814 $324 $75 $155 $6,237 $11,057 
Special mention— 38 — — 43 
Classified11 86 10 18 — 131 
Total$2,432 $1,118 $862 $343 $77 $159 $6,240 $11,231 
Current period gross charge-offs$— $0.2 $1.0 $4.7 $— $0.3 $1.1 $7.3 
CRE - owner occupied
Pass$231 $159 $323 $298 $146 $465 $29 $1,651 
Special mention— — — 
Classified— — 12 — — 19 
Total$233 $159 $336 $302 $146 $470 $29 $1,675 
Current period gross charge-offs$— $— $— $— $— $0.3 $— $0.3 
Hotel franchise finance
Pass$1,036 $522 $1,204 $405 $33 $342 $132 $3,674 
Special mention98 — 14 — — — — 112 
Classified— — 29 — — — — 29 
Total$1,134 $522 $1,247 $405 $33 $342 $132 $3,815 
Current period gross charge-offs$— $— $— $1.4 $— $1.5 $— $2.9 
Other CRE - non-owner occupied
Pass$1,056 $1,388 $1,589 $557 $250 $264 $588 $5,692 
Special mention75 — 59 — — 138 
Classified34 244 173 48 12 — 512 
Total$1,165 $1,632 $1,821 $605 $264 $267 $588 $6,342 
Current period gross charge-offs$— $21.8 $9.5 $22.7 $— $— $— $54.0 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
(in millions)
Residential
Pass$659 $231 $3,331 $7,519 $762 $421 $28 $12,951 
Special mention— — — — — — — — 
Classified— 41 33 — 88 
Cumulative fair value hedging adjustment— — — — — — — (78)
Total$659 $233 $3,372 $7,552 $766 $429 $28 $12,961 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Residential - EBO
Pass$$15 $12 $200 $447 $297 $— $972 
Special mention— — — — — — — — 
Classified— — — — — — — — 
Total$$15 $12 $200 $447 $297 $— $972 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Construction and land development
Pass$798 $525 $1,526 $62 $$— $1,487 $4,400 
Special mention— — — — — — — — 
Classified— 38 30 — — — — 68 
Total$798 $563 $1,556 $62 $$— $1,487 $4,468 
Current period gross charge-offs$— $— $1.5 $— $— $— $— $1.5 
Other
Pass$24 $— $$$13 $72 $52 $171 
Special mention— — — — — — 
Classified— — — — — 
Total$25 $— $$$13 $74 $52 $174 
Current period gross charge-offs$— $— $— $— $— $0.6 $0.1 $0.7 
Total by Risk Category
Pass$7,786 $5,000 $9,578 $9,632 $2,168 $2,910 $15,332 $52,406 
Special mention202 15 135 13 13 10 392 
Classified77 377 340 105 18 23 16 956 
Cumulative fair value hedging adjustment— — — — — — — (78)
Total$8,065 $5,392 $10,053 $9,750 $2,199 $2,937 $15,358 $53,676 
Current period gross charge-offs$1.2 $23.5 $31.1 $28.8 $3.6 $2.7 $4.4 $95.3 
Restructurings for Borrowers Experiencing Financial Difficulty
The following tables present the amortized cost basis of loans HFI that were modified during the period by loan portfolio segment:
Amortized Cost Basis at December 31, 2025
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended(dollars in millions)
Tech & innovation$ $ $ $ $18 $18 0.4 %
Other commercial and industrial  2  60 62 0.4 
Hotel franchise finance 40    40 1.0 
Other CRE - non-owner occupied    51 51 0.8 
Construction and land development    32 32 0.8 
Total$ $40 $2 $ $161 $203 0.3 %
Amortized Cost Basis at December 31, 2024
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended (dollars in millions)
Tech & innovation$— $— $$$41 $47 1.4 %
Other commercial and industrial— — — 86 93 1.0 
Other CRE - non-owner occupied— — 46 — 111 157 2.5 
Total$— $— $58 $$238 $297 0.6 %
Amortized Cost Basis at December 31, 2023
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended (dollars in millions)
Tech & innovation$$— $$— $$15 0.5 %
Other commercial and industrial— — 23 — 31 0.4 
CRE - owner occupied— — — — 0.2 
Hotel franchise finance— — 37 — — 37 1.0 
Other CRE - non-owner occupied— — 119 — — 119 2.0 
Residential— — — — 0.0 
Total$$— $188 $ $17 $206 0.4 %
The performance of these modified loans is monitored for 12 months following the modification. As of December 31, 2025, 2024, and 2023 modified loans of $114 million, $128 million, and $95 million, respectively, were current with contractual payments and $89 million, $169 million, and $111 million, respectively, were on nonaccrual status.
In the normal course of business, the Company also modifies EBO loans, which are delinquent FHA, VA, or USDA insured or guaranteed loans repurchased under the terms of the GNMA MBS program and can be repooled or resold when loans are brought current either through the borrower's reperformance or through successful completion of a loss mitigation retention solution. During the years ended December 31, 2025, 2024, and 2023, the Company completed modifications of EBO loans with an amortized cost of $532 million, $366 million, and $225 million, respectively. These modifications consisted of term extensions, payment delays, and interest rate reductions. Certain of these loans were repooled or resold after modification and are no longer included in the pool of loan modifications being monitored for future performance. As of December 31, 2025, modified EBO loans consisted of $27 million in loans that were current to 89 days delinquent and $123 million in loans 90 days or more delinquent. As of December 31, 2024, modified EBO loans consisted of $29 million in loans that were current to 89 days delinquent and $11 million in loans 90 days or more delinquent. As of December 31, 2023, modified EBO loans consisted of $26 million in loans that were current to 89 days delinquent and $12 million in loans 90 days or more delinquent.
Collateral-Dependent Loans
The following table presents the amortized cost basis of collateral-dependent loans by loan portfolio segment:
December 31,
20252024
Real Estate CollateralOther CollateralTotalReal Estate CollateralOther CollateralTotal
(in millions)
Municipal & nonprofit$ $ $ $— $$
Tech & innovation   — 
Other commercial and industrial 79 79 — 11 11 
CRE - owner occupied3  3 16 — 16 
Hotel franchise finance   29 — 29 
Other CRE - non-owner occupied219  219 474 — 474 
Construction and land development109  109 67 — 67 
Total$331 $79 $410 $586 $21 $607 
The Company did not identify any significant changes in the extent to which collateral secures its collateral dependent loans, whether in the form of general deterioration or from other factors during the year ended December 31, 2025.
Allowance for Credit Losses
The ACL consists of the ACL on funded loans HFI and an ACL on unfunded loan commitments. The ACL on AFS and HTM securities is estimated separately from loans, see "Note 2. Investment Securities" of these Notes to Consolidated Financial Statements for further discussion. Management considers the level of ACL to be a reasonable and supportable estimate of expected credit losses inherent within the Company's HFI loan portfolio as of December 31, 2025.
The below tables reflect the activity in the ACL on loans HFI by loan portfolio segment, which includes an estimate of future recoveries:
Year Ended December 31, 2025
Balance,
December 31, 2024
Provision for (Recovery of) Credit LossesCharge-offsRecoveriesBalance,
December 31, 2025
(in millions)
Mortgage finance$4.8 $0.7 $ $ $5.5 
Municipal & nonprofit14.7 (1.7)  13.0 
Tech & innovation55.9 24.5 38.6 (3.0)44.8 
Equity fund resources1.6 1.0   2.6 
Other commercial and industrial79.4 135.6 31.3 (1.0)184.7 
CRE - owner occupied3.4 0.3 0.5 (0.2)3.4 
Hotel franchise finance35.3 1.8  (0.6)37.7 
Other CRE - non-owner occupied134.4 26.1 55.5 (5.4)110.4 
Residential19.7 4.0   23.7 
Residential - EBO     
Construction and land development21.3 24.7 15.2 (1.5)32.3 
Other3.3 0.9 1.8 (0.1)2.5 
Total$373.8 $217.9 $142.9 $(11.8)$460.6 
Year Ended December 31, 2024
Balance,
December 31, 2023
Provision for (Recovery of) Credit LossesCharge-offsRecoveriesBalance,
December 31, 2024
(in millions)
Mortgage finance$4.2 $0.6 $— $— $4.8 
Municipal & nonprofit14.7 — — — 14.7 
Tech & innovation42.1 42.3 28.6 (0.1)55.9 
Equity fund resources1.3 0.3 — — 1.6 
Other commercial and industrial83.0 2.7 7.3 (1.0)79.4 
CRE - owner occupied6.0 (2.4)0.3 (0.1)3.4 
Hotel franchise finance33.4 4.1 2.9 (0.7)35.3 
Other CRE - non-owner occupied96.0 92.4 54.0 — 134.4 
Residential23.1 (3.4)— — 19.7 
Residential - EBO— — — — — 
Construction and land development30.4 (7.6)1.5 — 21.3 
Other2.5 1.4 0.7 (0.1)3.3 
Total$336.7 $130.4 $95.3 $(2.0)$373.8 
Accrued interest receivable of $287 million and $272 million at December 31, 2025 and 2024, respectively, was excluded from the estimate of credit losses. However, accrued interest receivable related to the Company's Residential-EBO loan portfolio segment was included in the estimate of credit losses and had an allowance of $1.2 million and $1.5 million as of December 31, 2025 and 2024, respectively. Accrued interest receivable, net of any allowance, is included in Other assets on the Consolidated Balance Sheet.
In addition to the ACL on funded loans HFI, the Company maintains a separate ACL related to off-balance sheet credit exposures, including unfunded loan commitments. This allowance is included in Other liabilities on the Consolidated Balance Sheet.
The below table reflects the activity in the ACL on unfunded loan commitments:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$39.5 $31.6 
Provision for credit losses 10.1 7.9 
Balance, end of period $49.6 $39.5 
The following tables disaggregate the Company's ACL on funded loans HFI and loan balances by measurement methodology:
December 31, 2025
LoansAllowance
Collectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal
(in millions)
Mortgage finance$7,271 $ $7,271 $5.5 $ $5.5 
Municipal & nonprofit1,643 5 1,648 12.8 0.2 13.0 
Tech & innovation4,108 20 4,128 44.1 0.7 44.8 
Equity fund resources1,233  1,233 2.6  2.6 
Other commercial and industrial13,671 118 13,789 139.0 45.7 184.7 
CRE - owner occupied1,530 3 1,533 3.4  3.4 
Hotel franchise finance4,185  4,185 37.7  37.7 
Other CRE - non-owner occupied6,227 228 6,455 92.8 17.6 110.4 
Residential13,403  13,403 23.7  23.7 
Residential EBO828  828    
Construction and land development3,934 109 4,043 32.3  32.3 
Other159 2 161 2.5  2.5 
Total$58,192 $485 $58,677 $396.4 $64.2 $460.6 
December 31, 2024
LoansAllowance
Collectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal
(in millions)
Mortgage finance$6,151 $— $6,151 $4.8 $— $4.8 
Municipal & nonprofit1,615 1,620 14.1 0.6 14.7 
Tech & innovation3,283 100 3,383 33.6 22.3 55.9 
Equity fund resources884 — 884 1.6 — 1.6 
Other commercial and industrial11,103 128 11,231 77.1 2.3 79.4 
CRE - owner occupied1,658 17 1,675 3.4 — 3.4 
Hotel franchise finance3,786 29 3,815 35.3 — 35.3 
Other CRE - non-owner occupied5,830 512 6,342 90.3 44.1 134.4 
Residential12,961 — 12,961 19.7 — 19.7 
Residential EBO972 — 972 — — — 
Construction and land development4,401 67 4,468 21.3 — 21.3 
Other173 174 3.3 — 3.3 
Total$52,817 $859 $53,676 $304.5 $69.3 $373.8 
Loan Purchases and Sales
Loan purchases during the years ended December 31, 2025 and 2024 totaled $2.7 billion and $1.7 billion, respectively, which primarily consisted of commercial and industrial and residential loan purchases. There were no loans purchased with more-than-insignificant deterioration in credit quality during the years ended December 31, 2025 and 2024.
In the normal course of business, the Company also repurchases guaranteed or insured loans under the terms of the GNMA MBS program which can be repooled when loans are brought current either through the borrower's reperformance or completion of a loss mitigation retention solution. The Company repurchased $518 million and $385 million of such EBO loans during the years ended December 31, 2025 and 2024, respectively. Prior to repurchase, these loans are classified as loans eligible for repurchase, which is included as a component of Other assets on the Consolidated Balance Sheet.
During the year ended December 31, 2025, the Company sold loans with a carrying value of approximately $773 million. The Company recognized net charge-offs totaling $0.2 million and a net gain of $1.5 million on these loan sales. The Company sold loans with a carrying value of $729 million and recognized net charge-offs totaling $3.4 million and a net loss of $6.6 million during the year ended December 31, 2024.
v3.25.4
Loans, Leases and Allowance for Credit Losses
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Loans, Leases and Allowance for Credit Losses
3. LOANS HELD FOR SALE
The Company purchases and originates residential mortgage loans that are held for sale or securitization primarily through its AmeriHome mortgage banking business channel.
The following is a summary of loans HFS by type:
December 31,
20252024
(in millions)
Government-insured or guaranteed:
EBO (1)$571 $— 
Non-EBO986 764 
Total government-insured or guaranteed1,557 764 
Agency-conforming1,707 1,502 
Non-agency167 20 
Small Business Administration 67  
Total loans HFS$3,498 $2,286 
(1)    EBO loans are delinquent FHA, VA, or USDA loans purchased from GNMA pools under the terms of the GNMA MBS program that can be repooled when loans are brought current either through the borrower's reperformance or through completion of a loan modification.
The following is a summary of the net gain on loan purchase, origination, and sale activities on residential mortgage loans to be sold or securitized:
Year Ended December 31,
20252024
(in millions)
Mortgage servicing rights capitalized upon sale of loans$1,195.8 $922.8 
Net proceeds from sale of loans (1)(900.0)(820.0)
Provision for and change in estimate of liability for losses under representations and warranties, net2.5 5.0 
Change in fair value of loans HFS and trading securities42.8 (17.0)
Change in fair value of derivatives:
Unrealized (loss) gain on derivatives(46.5)61.4 
Realized loss on derivatives(103.3)(3.3)
Total change in fair value of derivatives(149.8)58.1 
Net gain on residential mortgage loans HFS$191.3 $148.9 
Loan acquisition and origination fees64.2 57.4 
Net gain on mortgage loan origination and sale activities$255.5 $206.3 
(1)     Represents the difference between cash proceeds received upon settlement and loan basis.
4. LOANS, LEASES AND ALLOWANCE FOR CREDIT LOSSES
The composition of the Company's HFI loan portfolio is as follows:
December 31,
20252024
(in millions)
Mortgage finance$7,271 $6,151 
Municipal & nonprofit1,648 1,620 
Tech & innovation4,128 3,383 
Equity fund resources1,233 884 
Other commercial and industrial13,789 11,231 
CRE - owner occupied1,533 1,675 
Hotel franchise finance4,185 3,815 
Other CRE - non-owner occupied6,455 6,342 
Residential13,403 12,961 
Residential - EBO828 972 
Construction and land development4,043 4,468 
Other161 174 
Total loans HFI58,677 53,676 
Allowance for credit losses(461)(374)
Total loans HFI, net of allowance$58,216 $53,302 
Loans classified as HFI are stated at the amount of unpaid principal, adjusted for net deferred fees and costs, premiums and discounts on acquired and purchased loans, and an ACL. Net deferred loan fees of $120 million and $106 million reduced the carrying value of loans as of December 31, 2025 and 2024, respectively. Net unamortized purchase premiums on acquired and purchased loans of $186 million and $175 million increased the carrying value of loans as of December 31, 2025 and 2024, respectively.
Nonaccrual and Past Due Loans
Loans are placed on nonaccrual status when management determines the full repayment of principal and collection of interest according to contractual terms is no longer likely, generally when the loan becomes 90 days or more past due.
The following tables present nonperforming loan balances by loan portfolio segment:
December 31, 2025
Nonaccrual with No Allowance for Credit LossNonaccrual with an Allowance for Credit LossTotal NonaccrualLoans Past Due 90 Days or More and Still Accruing
(in millions)
Municipal & nonprofit$ $4 $4 $3 
Tech & innovation12 8 20 3 
Equity fund resources 1 1  
Other commercial and industrial71 49 120  
CRE - owner occupied3  3  
Other CRE - non-owner occupied188 40 228  
Residential 12 12 51 
Residential - EBO   290 
Construction and land development109  109 9 
Other2 1 3  
Total$385 $115 $500 $356 
Loans contractually delinquent by 90 days or more and still accruing totaled $356 million at December 31, 2025 and consisted primarily of government guaranteed EBO and other residential loans.
Additionally, the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process totaled $107 million and $99 million at December 31, 2025 and 2024, respectively.
December 31, 2024
Nonaccrual with No Allowance for Credit LossNonaccrual with an Allowance for Credit LossTotal NonaccrualLoans Past Due 90 Days or More and Still Accruing
(in millions)
Municipal & nonprofit$— $$$— 
Tech & innovation57 60 — 
Equity fund resources— — 
Other commercial and industrial11 17 — 
CRE - owner occupied— — 
Other CRE - non-owner occupied172 71 243 — 
Residential— 88 88 — 
Residential - EBO— — — 326 
Construction and land development55 56 — 
Other— — 
Total$247 $229 $476 $326 
Loans contractually delinquent by 90 days or more and still accruing totaled $326 million at December 31, 2024 and consisted of government guaranteed EBO residential loans.
The reduction in interest income associated with loans on nonaccrual status was approximately $36.2 million, $24.5 million, and $12.3 million for the years ended December 31, 2025, 2024, and 2023, respectively.
The following tables present an aging analysis of past due loans by loan portfolio segment:
December 31, 2025
Current30-59 Days
Past Due
60-89 Days
Past Due
Over 90 days
Past Due
Total
Past Due
Total NonaccrualTotal
(in millions)
Mortgage finance$7,271 $ $ $ $ $ $7,271 
Municipal & nonprofit1,641   3 3 4 1,648 
Tech & innovation4,102 3  3 6 20 4,128 
Equity fund resources1,232     1 1,233 
Other commercial and industrial13,654 12 3  15 120 13,789 
CRE - owner occupied1,530     3 1,533 
Hotel franchise finance4,185      4,185 
Other CRE - non-owner occupied6,226 1   1 228 6,455 
Residential13,259 55 26 51 132 12 13,403 
Residential - EBO393 94 51 290 435  828 
Construction and land development3,920 5  9 14 109 4,043 
Other155 2 1  3 3 161 
Total loans$57,568 $172 $81 $356 $609 $500 $58,677 
December 31, 2024
Current30-59 Days
Past Due
60-89 Days
Past Due
Over 90 days
Past Due
Total
Past Due
Total NonaccrualTotal
(in millions)
Mortgage finance$6,151 $— $— $— $— $— $6,151 
Municipal & nonprofit1,615 — — — — 1,620 
Tech & innovation3,320 — — 60 3,383 
Equity fund resources883 — — — — 884 
Other commercial and industrial11,213 — — 17 11,231 
CRE - owner occupied1,670 — — — — 1,675 
Hotel franchise finance3,785 — 30 — 30 — 3,815 
Other CRE - non-owner occupied6,097 — — 243 6,342 
Residential12,818 45 10 — 55 88 12,961 
Residential - EBO463 107 76 326 509 — 972 
Construction and land development4,412 — — — — 56 4,468 
Other172 — — 174 
Total loans$52,599 $157 $118 $326 $601 $476 $53,676 
Credit Quality Indicators
The Company categorizes loans into risk categories based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The Company analyzes loans individually to classify the loans as to credit risk. The following tables present risk ratings by loan portfolio segment and origination year. The origination year is the year of origination or renewal.
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202520252024202320222021Prior
(in millions)
Mortgage finance
Pass$11 $ $439 $281 $ $247 $6,293 $7,271 
Special mention        
Classified        
Total$11 $ $439 $281 $ $247 $6,293 $7,271 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Municipal & nonprofit
Pass$168 $221 $97 $104 $136 $915 $ $1,641 
Special mention     3  3 
Classified     4  4 
Total$168 $221 $97 $104 $136 $922 $ $1,648 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Tech & innovation
Pass$1,513 $918 $176 $136 $31 $45 $1,115 $3,934 
Special mention6 72 45    19 142 
Classified4 18  28   2 52 
Total$1,523 $1,008 $221 $164 $31 $45 $1,136 $4,128 
Current period gross charge-offs$7.9 $6.8 $5.9 $17.5 $0.3 $ $0.2 $38.6 
Equity fund resources
Pass$156 $4 $ $ $1 $2 $1,069 $1,232 
Special mention        
Classified 1      1 
Total$156 $5 $ $ $1 $2 $1,069 $1,233 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Other commercial and industrial
Pass$2,540 $1,274 $355 $263 $150 $184 $8,631 $13,397 
Special mention  5 27  1 50 83 
Classified88 107 58 30 6 4 16 309 
Total$2,628 $1,381 $418 $320 $156 $189 $8,697 $13,789 
Current period gross charge-offs$0.7 $7.6 $0.8 $10.1 $9.8 $0.2 $2.1 $31.3 
CRE - owner occupied
Pass$318 $162 $144 $292 $210 $330 $40 $1,496 
Special mention 1  4  3  8 
Classified  7 18 4  29 
Total$318 $163 $144 $303 $228 $337 $40 $1,533 
Current period gross charge-offs$ $ $ $0.3 $ $0.2 $ $0.5 
Hotel franchise finance
Pass$1,442 $844 $463 $816 $186 $260 $129 $4,140 
Special mention        
Classified   45    45 
Total$1,442 $844 $463 $861 $186 $260 $129 $4,185 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
(in millions)
Other CRE - non-owner occupied
Pass$1,261 $908 $1,050 $1,643 $406 $361 $406 $6,035 
Special mention4 35 25  1   65 
Classified12 7 111 200 24 1  355 
Total$1,277 $950 $1,186 $1,843 $431 $362 $406 $6,455 
Current period gross charge-offs$ $1.2 $31.8 $20.8 $0.9 $0.8 $ $55.5 
Residential
Pass$1,283 $614 $185 $3,119 $7,033 $1,084 $33 $13,351 
Special mention     1  1 
Classified2 1 5 24 9 2  43 
Cumulative fair value hedging adjustment       8 
Total$1,285 $615 $190 $3,143 $7,042 $1,087 $33 $13,403 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Residential - EBO
Pass$1 $36 $20 $13 $164 $594 $ $828 
Special mention        
Classified        
Total$1 $36 $20 $13 $164 $594 $ $828 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Construction and land development
Pass$1,059 $542 $239 $230 $27 $ $1,817 $3,914 
Special mention10   10    20 
Classified  32 77    109 
Total$1,069 $542 $271 $317 $27 $ $1,817 $4,043 
Current period gross charge-offs$ $ $7.5 $7.7 $ $ $ $15.2 
Other
Pass$39 $3 $13 $1 $1 $72 $26 $155 
Special mention     3  3 
Classified     3  3 
Total$39 $3 $13 $1 $1 $78 $26 $161 
Current period gross charge-offs$ $ $ $0.1 $ $1.5 $0.2 $1.8 
Total by Risk Category
Pass$9,791 $5,526 $3,181 $6,898 $8,345 $4,094 $19,559 $57,394 
Special mention20 108 75 41 1 11 69 325 
Classified106 134 206 411 57 18 18 950 
Cumulative fair value hedging adjustment       8 
Total$9,917 $5,768 $3,462 $7,350 $8,403 $4,123 $19,646 $58,677 
Current period gross charge-offs$8.6 $15.6 $46.0 $56.5 $11.0 $2.7 $2.5 $142.9 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202420242023202220212020Prior
(in millions)
Mortgage finance
Pass$$486 $251 $— $278 $— $5,134 $6,151 
Special mention— — — — — — — — 
Classified— — — — — — — — 
Total$$486 $251 $— $278 $— $5,134 $6,151 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Municipal & nonprofit
Pass$175 $89 $195 $144 $160 $833 $$1,597 
Special mention— — — 11 — — 18 
Classified— — — — — — 
Total$175 $89 $202 $144 $171 $838 $$1,620 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Tech & innovation
Pass$1,378 $475 $301 $89 $— $61 $903 $3,207 
Special mention26 15 16 11 — — 75 
Classified30 45 — — 16 101 
Total$1,434 $497 $362 $103 $— $61 $926 $3,383 
Current period gross charge-offs$1.2 $1.5 $19.1 $— $3.6 $— $3.2 $28.6 
Equity fund resources
Pass$$78 $24 $32 $$— $741 $883 
Special mention— — — — — — — — 
Classified— — — — — — 
Total$$78 $24 $32 $$— $741 $884 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Other commercial and industrial
Pass$2,420 $1,032 $814 $324 $75 $155 $6,237 $11,057 
Special mention— 38 — — 43 
Classified11 86 10 18 — 131 
Total$2,432 $1,118 $862 $343 $77 $159 $6,240 $11,231 
Current period gross charge-offs$— $0.2 $1.0 $4.7 $— $0.3 $1.1 $7.3 
CRE - owner occupied
Pass$231 $159 $323 $298 $146 $465 $29 $1,651 
Special mention— — — 
Classified— — 12 — — 19 
Total$233 $159 $336 $302 $146 $470 $29 $1,675 
Current period gross charge-offs$— $— $— $— $— $0.3 $— $0.3 
Hotel franchise finance
Pass$1,036 $522 $1,204 $405 $33 $342 $132 $3,674 
Special mention98 — 14 — — — — 112 
Classified— — 29 — — — — 29 
Total$1,134 $522 $1,247 $405 $33 $342 $132 $3,815 
Current period gross charge-offs$— $— $— $1.4 $— $1.5 $— $2.9 
Other CRE - non-owner occupied
Pass$1,056 $1,388 $1,589 $557 $250 $264 $588 $5,692 
Special mention75 — 59 — — 138 
Classified34 244 173 48 12 — 512 
Total$1,165 $1,632 $1,821 $605 $264 $267 $588 $6,342 
Current period gross charge-offs$— $21.8 $9.5 $22.7 $— $— $— $54.0 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
(in millions)
Residential
Pass$659 $231 $3,331 $7,519 $762 $421 $28 $12,951 
Special mention— — — — — — — — 
Classified— 41 33 — 88 
Cumulative fair value hedging adjustment— — — — — — — (78)
Total$659 $233 $3,372 $7,552 $766 $429 $28 $12,961 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Residential - EBO
Pass$$15 $12 $200 $447 $297 $— $972 
Special mention— — — — — — — — 
Classified— — — — — — — — 
Total$$15 $12 $200 $447 $297 $— $972 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Construction and land development
Pass$798 $525 $1,526 $62 $$— $1,487 $4,400 
Special mention— — — — — — — — 
Classified— 38 30 — — — — 68 
Total$798 $563 $1,556 $62 $$— $1,487 $4,468 
Current period gross charge-offs$— $— $1.5 $— $— $— $— $1.5 
Other
Pass$24 $— $$$13 $72 $52 $171 
Special mention— — — — — — 
Classified— — — — — 
Total$25 $— $$$13 $74 $52 $174 
Current period gross charge-offs$— $— $— $— $— $0.6 $0.1 $0.7 
Total by Risk Category
Pass$7,786 $5,000 $9,578 $9,632 $2,168 $2,910 $15,332 $52,406 
Special mention202 15 135 13 13 10 392 
Classified77 377 340 105 18 23 16 956 
Cumulative fair value hedging adjustment— — — — — — — (78)
Total$8,065 $5,392 $10,053 $9,750 $2,199 $2,937 $15,358 $53,676 
Current period gross charge-offs$1.2 $23.5 $31.1 $28.8 $3.6 $2.7 $4.4 $95.3 
Restructurings for Borrowers Experiencing Financial Difficulty
The following tables present the amortized cost basis of loans HFI that were modified during the period by loan portfolio segment:
Amortized Cost Basis at December 31, 2025
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended(dollars in millions)
Tech & innovation$ $ $ $ $18 $18 0.4 %
Other commercial and industrial  2  60 62 0.4 
Hotel franchise finance 40    40 1.0 
Other CRE - non-owner occupied    51 51 0.8 
Construction and land development    32 32 0.8 
Total$ $40 $2 $ $161 $203 0.3 %
Amortized Cost Basis at December 31, 2024
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended (dollars in millions)
Tech & innovation$— $— $$$41 $47 1.4 %
Other commercial and industrial— — — 86 93 1.0 
Other CRE - non-owner occupied— — 46 — 111 157 2.5 
Total$— $— $58 $$238 $297 0.6 %
Amortized Cost Basis at December 31, 2023
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended (dollars in millions)
Tech & innovation$$— $$— $$15 0.5 %
Other commercial and industrial— — 23 — 31 0.4 
CRE - owner occupied— — — — 0.2 
Hotel franchise finance— — 37 — — 37 1.0 
Other CRE - non-owner occupied— — 119 — — 119 2.0 
Residential— — — — 0.0 
Total$$— $188 $ $17 $206 0.4 %
The performance of these modified loans is monitored for 12 months following the modification. As of December 31, 2025, 2024, and 2023 modified loans of $114 million, $128 million, and $95 million, respectively, were current with contractual payments and $89 million, $169 million, and $111 million, respectively, were on nonaccrual status.
In the normal course of business, the Company also modifies EBO loans, which are delinquent FHA, VA, or USDA insured or guaranteed loans repurchased under the terms of the GNMA MBS program and can be repooled or resold when loans are brought current either through the borrower's reperformance or through successful completion of a loss mitigation retention solution. During the years ended December 31, 2025, 2024, and 2023, the Company completed modifications of EBO loans with an amortized cost of $532 million, $366 million, and $225 million, respectively. These modifications consisted of term extensions, payment delays, and interest rate reductions. Certain of these loans were repooled or resold after modification and are no longer included in the pool of loan modifications being monitored for future performance. As of December 31, 2025, modified EBO loans consisted of $27 million in loans that were current to 89 days delinquent and $123 million in loans 90 days or more delinquent. As of December 31, 2024, modified EBO loans consisted of $29 million in loans that were current to 89 days delinquent and $11 million in loans 90 days or more delinquent. As of December 31, 2023, modified EBO loans consisted of $26 million in loans that were current to 89 days delinquent and $12 million in loans 90 days or more delinquent.
Collateral-Dependent Loans
The following table presents the amortized cost basis of collateral-dependent loans by loan portfolio segment:
December 31,
20252024
Real Estate CollateralOther CollateralTotalReal Estate CollateralOther CollateralTotal
(in millions)
Municipal & nonprofit$ $ $ $— $$
Tech & innovation   — 
Other commercial and industrial 79 79 — 11 11 
CRE - owner occupied3  3 16 — 16 
Hotel franchise finance   29 — 29 
Other CRE - non-owner occupied219  219 474 — 474 
Construction and land development109  109 67 — 67 
Total$331 $79 $410 $586 $21 $607 
The Company did not identify any significant changes in the extent to which collateral secures its collateral dependent loans, whether in the form of general deterioration or from other factors during the year ended December 31, 2025.
Allowance for Credit Losses
The ACL consists of the ACL on funded loans HFI and an ACL on unfunded loan commitments. The ACL on AFS and HTM securities is estimated separately from loans, see "Note 2. Investment Securities" of these Notes to Consolidated Financial Statements for further discussion. Management considers the level of ACL to be a reasonable and supportable estimate of expected credit losses inherent within the Company's HFI loan portfolio as of December 31, 2025.
The below tables reflect the activity in the ACL on loans HFI by loan portfolio segment, which includes an estimate of future recoveries:
Year Ended December 31, 2025
Balance,
December 31, 2024
Provision for (Recovery of) Credit LossesCharge-offsRecoveriesBalance,
December 31, 2025
(in millions)
Mortgage finance$4.8 $0.7 $ $ $5.5 
Municipal & nonprofit14.7 (1.7)  13.0 
Tech & innovation55.9 24.5 38.6 (3.0)44.8 
Equity fund resources1.6 1.0   2.6 
Other commercial and industrial79.4 135.6 31.3 (1.0)184.7 
CRE - owner occupied3.4 0.3 0.5 (0.2)3.4 
Hotel franchise finance35.3 1.8  (0.6)37.7 
Other CRE - non-owner occupied134.4 26.1 55.5 (5.4)110.4 
Residential19.7 4.0   23.7 
Residential - EBO     
Construction and land development21.3 24.7 15.2 (1.5)32.3 
Other3.3 0.9 1.8 (0.1)2.5 
Total$373.8 $217.9 $142.9 $(11.8)$460.6 
Year Ended December 31, 2024
Balance,
December 31, 2023
Provision for (Recovery of) Credit LossesCharge-offsRecoveriesBalance,
December 31, 2024
(in millions)
Mortgage finance$4.2 $0.6 $— $— $4.8 
Municipal & nonprofit14.7 — — — 14.7 
Tech & innovation42.1 42.3 28.6 (0.1)55.9 
Equity fund resources1.3 0.3 — — 1.6 
Other commercial and industrial83.0 2.7 7.3 (1.0)79.4 
CRE - owner occupied6.0 (2.4)0.3 (0.1)3.4 
Hotel franchise finance33.4 4.1 2.9 (0.7)35.3 
Other CRE - non-owner occupied96.0 92.4 54.0 — 134.4 
Residential23.1 (3.4)— — 19.7 
Residential - EBO— — — — — 
Construction and land development30.4 (7.6)1.5 — 21.3 
Other2.5 1.4 0.7 (0.1)3.3 
Total$336.7 $130.4 $95.3 $(2.0)$373.8 
Accrued interest receivable of $287 million and $272 million at December 31, 2025 and 2024, respectively, was excluded from the estimate of credit losses. However, accrued interest receivable related to the Company's Residential-EBO loan portfolio segment was included in the estimate of credit losses and had an allowance of $1.2 million and $1.5 million as of December 31, 2025 and 2024, respectively. Accrued interest receivable, net of any allowance, is included in Other assets on the Consolidated Balance Sheet.
In addition to the ACL on funded loans HFI, the Company maintains a separate ACL related to off-balance sheet credit exposures, including unfunded loan commitments. This allowance is included in Other liabilities on the Consolidated Balance Sheet.
The below table reflects the activity in the ACL on unfunded loan commitments:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$39.5 $31.6 
Provision for credit losses 10.1 7.9 
Balance, end of period $49.6 $39.5 
The following tables disaggregate the Company's ACL on funded loans HFI and loan balances by measurement methodology:
December 31, 2025
LoansAllowance
Collectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal
(in millions)
Mortgage finance$7,271 $ $7,271 $5.5 $ $5.5 
Municipal & nonprofit1,643 5 1,648 12.8 0.2 13.0 
Tech & innovation4,108 20 4,128 44.1 0.7 44.8 
Equity fund resources1,233  1,233 2.6  2.6 
Other commercial and industrial13,671 118 13,789 139.0 45.7 184.7 
CRE - owner occupied1,530 3 1,533 3.4  3.4 
Hotel franchise finance4,185  4,185 37.7  37.7 
Other CRE - non-owner occupied6,227 228 6,455 92.8 17.6 110.4 
Residential13,403  13,403 23.7  23.7 
Residential EBO828  828    
Construction and land development3,934 109 4,043 32.3  32.3 
Other159 2 161 2.5  2.5 
Total$58,192 $485 $58,677 $396.4 $64.2 $460.6 
December 31, 2024
LoansAllowance
Collectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal
(in millions)
Mortgage finance$6,151 $— $6,151 $4.8 $— $4.8 
Municipal & nonprofit1,615 1,620 14.1 0.6 14.7 
Tech & innovation3,283 100 3,383 33.6 22.3 55.9 
Equity fund resources884 — 884 1.6 — 1.6 
Other commercial and industrial11,103 128 11,231 77.1 2.3 79.4 
CRE - owner occupied1,658 17 1,675 3.4 — 3.4 
Hotel franchise finance3,786 29 3,815 35.3 — 35.3 
Other CRE - non-owner occupied5,830 512 6,342 90.3 44.1 134.4 
Residential12,961 — 12,961 19.7 — 19.7 
Residential EBO972 — 972 — — — 
Construction and land development4,401 67 4,468 21.3 — 21.3 
Other173 174 3.3 — 3.3 
Total$52,817 $859 $53,676 $304.5 $69.3 $373.8 
Loan Purchases and Sales
Loan purchases during the years ended December 31, 2025 and 2024 totaled $2.7 billion and $1.7 billion, respectively, which primarily consisted of commercial and industrial and residential loan purchases. There were no loans purchased with more-than-insignificant deterioration in credit quality during the years ended December 31, 2025 and 2024.
In the normal course of business, the Company also repurchases guaranteed or insured loans under the terms of the GNMA MBS program which can be repooled when loans are brought current either through the borrower's reperformance or completion of a loss mitigation retention solution. The Company repurchased $518 million and $385 million of such EBO loans during the years ended December 31, 2025 and 2024, respectively. Prior to repurchase, these loans are classified as loans eligible for repurchase, which is included as a component of Other assets on the Consolidated Balance Sheet.
During the year ended December 31, 2025, the Company sold loans with a carrying value of approximately $773 million. The Company recognized net charge-offs totaling $0.2 million and a net gain of $1.5 million on these loan sales. The Company sold loans with a carrying value of $729 million and recognized net charge-offs totaling $3.4 million and a net loss of $6.6 million during the year ended December 31, 2024.
v3.25.4
Mortgage Servicing Rights
12 Months Ended
Dec. 31, 2025
Transfers and Servicing [Abstract]  
Mortgage Servicing Rights
5. MORTGAGE SERVICING RIGHTS
The following table presents the changes in fair value of the Company's MSR portfolio related to its mortgage banking business and other information related to its servicing portfolio:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$1,127 $1,124 
Additions from loans sold with servicing rights retained1,196 923 
Carrying value of MSRs sold(629)(905)
Change in fair value10 144 
Realization of cash flows(210)(159)
Balance, end of period$1,494 $1,127 
Unpaid principal balance of mortgage loans serviced for others$77,540 $61,089 
Changes in the fair value of MSRs are recorded as Net loan servicing revenue in the Consolidated Income Statement. Due to the regulatory capital impact of MSRs on capital ratios, the Company sells certain MSRs and related servicing advances in the normal course of business. The Company may also sell excess servicing spread related to certain mortgage loans serviced by the Company. During the years ended December 31, 2025 and 2024, the Company recognized a net gain of $8.1 million and $8.5 million on MSR sales, respectively. The UPB of loans underlying these sales totaled $37.2 billion and $56.2 billion for the years ended December 31, 2025 and 2024, respectively. As of December 31, 2025 and 2024, the Company had a remaining receivable balance of $22 million and $37 million, respectively, related to holdbacks on MSR sales for servicing transfers, which are recorded in Other assets on the Consolidated Balance Sheet.
The Company receives loan servicing fees, net of subservicing costs, based on the UPB of the underlying loans. Loan servicing fees are collected from payments made by borrowers. The Company may receive other remuneration from rights to various borrower contracted fees, such as late charges, collateral reconveyance charges, and non-sufficient funds fees. Contractually specified servicing fees, late fees, and ancillary income associated with the Company's MSR portfolio totaled $239.3 million and $254.2 million for the years ended December 31, 2025 and 2024, respectively, which are recorded as Net loan servicing revenue in the Consolidated Income Statement.
In accordance with its contractual loan servicing obligations, the Company is required to advance funds to or on behalf of investors when borrowers do not make payments. The Company advances property taxes and insurance premiums for borrowers who have insufficient funds in escrow accounts, plus any other costs to preserve real estate properties. The Company may also advance funds to maintain, repair, and market foreclosed real estate properties. The Company is entitled to recover all or a portion of the advances from borrowers of reinstated and performing loans, from the proceeds of liquidated properties or from the government agency or GSE guarantor of charged-off loans. Servicing advances are charged-off when they are deemed to be uncollectible. As of December 31, 2025 and 2024, net servicing advances totaled $108 million and $84 million, respectively, which are recorded as Other assets on the Consolidated Balance Sheet.
The following table presents the effect of hypothetical changes in the fair value of MSRs caused by assumed immediate changes in the below inputs that are used to determine fair value:
December 31, 2025
(in millions)
Fair value of mortgage servicing rights$1,494 
Increase (decrease) in fair value resulting from:
Interest rate change of 50 basis points
Adverse change(133)
Favorable change99 
Option adjusted spread change of 50 basis points
Increase(37)
Decrease38 
Conditional prepayment rate change of 1%
Increase(41)
Decrease44 
Cost to service change of 10%
Increase(23)
Decrease6 
Sensitivities are hypothetical changes in fair value and cannot be extrapolated because the relationship of changes in assumptions to changes in fair value may not be linear. In addition, the offsetting effect of hedging activities are not contemplated in these results and further, the effect of a variation in a particular assumption is calculated without changing any other assumptions, whereas a change in one factor may result in changes to another. Accordingly, no assurance can be given that actual results would be consistent with the results of these estimates. As a result, actual future changes in MSR values may differ significantly from those reported.
v3.25.4
Premises and Equipment
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Premises and Equipment
6. PREMISES AND EQUIPMENT
 The following is a summary of the major categories of premises and equipment:
 December 31,
 20252024
 (in millions)
Bank premises$138 $96 
Construction in progress75 62 
Furniture, fixtures, and equipment129 125 
Land and improvements44 32 
Leasehold improvements104 98 
Software310 225 
Total800 638 
Accumulated depreciation and amortization(358)(277)
Premises and equipment, net$442 $361 
Depreciation and amortization expense totaled $86.7 million, $71.0 million, and $49.5 million for the years ended December 31, 2025, 2024, and 2023, respectively.
v3.25.4
Other Assets Acquired Through Foreclosure
12 Months Ended
Dec. 31, 2025
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Assets Acquired Through Foreclosure
7. OTHER ASSETS ACQUIRED THROUGH FORECLOSURE
Other assets acquired through foreclosure consist primarily of properties acquired as a result of, or in-lieu-of, foreclosure. At December 31, 2025 and 2024, repossessed assets totaled $137 million and $52 million, respectively, net of a valuation allowance of $8 million and $5 million, as of each respective date. These assets predominantly consisted of office properties at December 31, 2025 and 2024 and are included as part of Other assets in the Consolidated Balance Sheet.
The Company held 15 properties at December 31, 2025 compared to five at December 31, 2024. During the year ended December 31, 2025, the Company sold four properties with a carrying value of $40 million and recognized a net gain of $5.7 million on these sales. The Company recorded net valuation losses totaling $6.7 million and $1.2 million during the years ended December 31, 2025 and 2024, respectively. In addition, during the year ended December 31, 2025, one property with a carrying value of $48 million was transferred from OREO into Premises and equipment, net following a change in management intent.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases
8. LEASES
The Company has operating leases under which it leases its branch offices, corporate headquarters, and other offices. As of December 31, 2025 and 2024, the Company's operating lease ROU asset totaled $131 million and $128 million, respectively, and operating lease liability totaled $160 million and $159 million, respectively. A weighted average discount rate of 3.48%, 3.08%, and 2.96% was used in the measurement of the ROU asset and lease liability as of December 31, 2025, 2024, and 2023, respectively.
The Company's leases have remaining lease terms of one to eight years, with a weighted average lease term of 5.5, 5.9, and 6.6 years at December 31, 2025, 2024, and 2023, respectively. Some leases include multiple five-year renewal options. The Company’s decision to exercise these renewal options is based on an assessment of its current business needs and market factors at the time of the renewal. The Company has no leases for which the option to renew is reasonably certain and therefore, options to renew were not factored into the calculation of its ROU asset and lease liability as of December 31, 2025.
The following is a schedule of the Company's operating lease liabilities by contractual maturity as of December 31, 2025:
(in millions)
2026$32 
202732 
202831 
202931 
203027 
Thereafter24 
Total lease payments$177 
Less: imputed interest17 
Total present value of lease liabilities$160 
The Company has no additional operating leases that will commence within the next 12 months.
Total operating lease costs of $28.8 million and other lease costs of $7.7 million, which include common area maintenance, parking, and taxes during the year ended December 31, 2025, were included as part of Occupancy expense in the Consolidated Income Statement. For the year ended December 31, 2024, operating lease costs and other lease costs totaled $28.8 million and $6.0 million, respectively, and for the year ended December 31, 2023, totaled $28.8 million and $4.9 million, respectively. Short-term lease costs were not material for the years ended December 31, 2025, 2024, and 2023.
The below table shows the supplemental cash flow information related to the Company's operating leases:
Year Ended December 31,
202520242023
(in millions)
Cash paid for amounts included in the measurement of operating lease liabilities$29.8 $31.6 $19.3 
Right-of-use assets obtained in exchange for new operating lease liabilities26.5 6.4 6.3 
v3.25.4
Goodwill and Other Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangible Assets
9. GOODWILL AND OTHER INTANGIBLE ASSETS
Goodwill represents the excess consideration paid for net assets acquired in a business combination over their fair value. Goodwill and other intangible assets acquired in a business combination that are determined to have an indefinite useful life are not subject to amortization, but are subsequently evaluated for impairment at least annually. The Company performs its annual goodwill and intangibles impairment tests as of October 1 each year, or more often if events or circumstances indicate the carrying value may not be recoverable.
During the years ended December 31, 2025 and 2024, there were no events or circumstances that indicated an interim impairment test of goodwill or other intangible assets was necessary. During the year ended December 31, 2023, due to the industry disruption from the bank failures in early 2023, the Company performed an interim Step 0 goodwill impairment assessment as of each interim quarter end date. The Step 0 assessment included assessing the financial performance of the Company and analyzing qualitative factors applicable to the Company. As of each interim assessment date, management concluded that the long-term financial performance of the Company was not significantly altered as a result of these events or circumstances. Accordingly, it was determined that it was more likely than not the fair value of the Company and its reporting units exceeded their respective carrying values as of each interim assessment date.
For the Company's annual goodwill impairment assessment as of October 1, 2025, the Company performed a qualitative goodwill impairment assessment. As of October 1, 2024 and 2023, the Company elected to perform a Step 1 assessment. The Step 1 assessment employed income and market approaches in determining the fair value of the Company’s reporting units. The income approach utilized the reporting unit's forecasted cash flows (including a terminal value approach to estimate cash flows beyond the final year of the forecast) and the reporting unit's estimated cost of equity as the discount rate to estimate value. Forecasted cash flows included estimates of earnings projections, growth, and credit loss expectations. The market approach relied upon valuation multiples derived from stock prices and enterprise values of publicly traded companies and also incorporated a control premium to develop an estimate of value. Based on the analyses performed, the Company determined the fair value of the Company and its reporting units exceeded their respective carrying values and therefore, goodwill impairment charges were not recorded during the years ended December 31, 2025, 2024, and 2023.
In addition, the Company's annual intangibles impairment assessment as of October 1, 2025, 2024, and 2023 indicated intangible assets were not impaired. Therefore, no impairment charges related to the Company's intangible assets were recorded during the years ended December 31, 2025, 2024 and 2023.
Below is a summary of the Company's goodwill by reporting unit:
December 31,
20252024
(in millions)
Commercial banking (1)$290 $290 
Mortgage banking (2)200 200 
Legal banking (3)37 37 
Total$527 $527 
(1)    This reporting unit offers a standard suite of commercial banking products and services through its traditional branch network, working together with the Company's national platform to provide specialized financial services, and is included within the Company's Commercial reportable segment.
(2)    This reporting unit offers mortgage lending products and services and is included within the Company's Consumer Related reportable segment.
(3)    This reporting unit provides specialized banking services to law firms and claims administrators, including settlement payment solutions, and is included within the Company's Consumer Related reportable segment.
The following is a summary of the Company's acquired intangible assets:
December 31, 2025December 31, 2024
Gross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying Amount
(in millions)
Subject to amortization
Core deposits$14 $14 $ $14 $13 $
Correspondent customer relationships76 18 58 76 14 62 
Customer relationships18 11 7 18 
Developed technology4 3 1 
Operating licenses56 7 49 56 50 
Trade names10 3 7 10 
Total intangible assets subject to amortization$178 $56 $122 $178 $46 $132 
As of December 31, 2025, the Company's intangible assets had a weighted average estimated useful life of 22.9 years. Amortization expense recognized on amortizable intangibles totaled $9.7 million, $10.5 million, and $10.5 million for the years ended December 31, 2025, 2024, and 2023, respectively.
Below is a summary of future estimated aggregate amortization expense as of December 31, 2025:
 (in millions)
2026$9 
20278 
20288 
20296 
20305 
Thereafter86 
Total$122 
v3.25.4
Deposits
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Deposits
10. DEPOSITS
The table below summarizes deposits by type: 
 December 31,
 20252024
 (in millions)
Non-interest bearing deposits$24,353 $18,846 
Interest Bearing:
Demand accounts18,416 15,878 
Savings and money market accounts24,586 21,208 
Time certificates of deposit ($250,000 or more)2,276 1,640 
Other time deposits (1)7,528 8,769 
Total deposits$77,159 $66,341 
(1)    Retail brokered time deposits over $250,000 of $4.3 billion and $5.6 billion as of December 31, 2025 and 2024, respectively, are included within Other time deposits as these deposits are generally participated out by brokers in shares below the FDIC insurance limit.
The summary of the contractual maturities for all time deposits as of December 31, 2025 is as follows: 
(in millions)
2026$9,183 
2027603 
202813 
20292 
Thereafter3 
Total$9,804 
Brokered deposits provide an additional source of deposits and are placed with the Bank through third-party brokers. At December 31, 2025 and 2024, the Company held wholesale brokered deposits of $5.4 billion and $6.9 billion, respectively, excluding reciprocal deposits. In addition, WAB is a participant in the IntraFi Network, a network that offers deposit placement services such as CDARS and ICS, and other reciprocal deposit networks which offer products that qualify large deposits for FDIC insurance. At December 31, 2025, the Company had $14.4 billion of reciprocal deposits, compared to $14.0 billion at December 31, 2024.
In addition, certain customers with non-interest-bearing accounts receive earnings credits that can be used to offset applicable bank charges, and in certain cases, loan interest. The Company also pays referral fees for certain interest bearing or non-interest bearing deposits that are referred to the Bank. Deposits for which the Company provides account holders with excess earnings credits and referral fees totaled $25.1 billion and $20.7 billion at December 31, 2025 and 2024, respectively. The below table presents the income statement classification for total earnings credit and referral costs incurred on these deposits:
Year Ended December 31,
202520242023
Income statement line item(in millions)
Interest income (1)$240.9 $239.8 $146.8 
Service charges and fees (1)21.2 26.1 24.7 
Deposit costs (2)606.8 668.7 422.5 
Total earnings credit and referral costs$868.9 $934.6 $594.0 
(1)    Earnings credits recorded as a reduction to Interest income and Service charges and fees.
(2)    Deposit costs also included $23.7 million, $24.5 million, and $14.2 million in other deposit related costs for the years ended December 31, 2025, 2024, and 2023, respectively, primarily associated with reciprocal deposits.
v3.25.4
Other Borrowings
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Other Borrowings
11. OTHER BORROWINGS
The following table summarizes the Company’s other borrowings by type: 
December 31,
20252024
(in millions)
Short-Term:
FHLB advances$3,800 $3,100 
Repurchase agreements 14 
Secured borrowings48 37 
Total short-term borrowings$3,848 $3,151 
Long-Term:
FHLB advances$1,000 $2,000 
Credit linked notes, net392 422 
Total long-term borrowings$1,392 $2,422 
Total other borrowings$5,240 $5,573 
Short-Term Borrowings
Federal Funds Lines of Credit
The Company maintains uncommitted overnight federal funds lines of credit, which have rates comparable to the federal funds effective rate plus 0.10% to 0.20%. There were no outstanding borrowings on federal funds lines of credit as of December 31, 2025 and 2024.
FHLB and FRB Advances
The Company also maintains secured overnight lines of credit with the FHLB and the FRB. The Company’s borrowing capacity is determined based on collateral pledged at the time of the borrowing, generally consisting of investment securities and loans. As of December 31, 2025 and 2024, the Company had additional available credit with the FHLB of approximately $8.8 billion and $8.7 billion, respectively. The weighted average rate on FHLB advances was 4.02% and 4.77% as of December 31, 2025 and 2024, respectively.
Total available credit with the FRB was $17.8 billion and $12.4 billion as of December 31, 2025 and 2024, respectively, of which no amounts were drawn.
Repurchase Agreements
Warehouse borrowing lines of credit are used to finance the acquisition of loans through the use of repurchase agreements. Repurchase agreements operate as financings under which the Company transfers loans to secure these borrowings. The borrowing amounts are based on the attributes of the collateralized loans and are defined in the repurchase agreement of each warehouse lender. The Company retains beneficial ownership of the transferred loans and will receive the loans from the lender upon full repayment of the borrowing. The repurchase agreements may require the Company to transfer additional assets to the lender in the event the estimated fair value of the existing transferred loans declines.
As of December 31, 2025 and 2024, the Company had access to approximately $2.1 billion and $2.3 billion in uncommitted warehouse funding, respectively, of which no amounts were drawn.
Other repurchase facilities included overnight customer repurchase agreements. The total carrying value of these repurchase agreements was zero and $14 million as of December 31, 2025 and 2024, respectively.
Secured Borrowings
Secured borrowings consist of transfers of loans HFS not qualifying for sales accounting treatment. The weighted average interest rate on secured borrowings was 6.14% and 6.30% as of December 31, 2025 and 2024, respectively.
Long-Term Borrowings
FHLB Advances
The Company also enters into long-term advances with the FHLB. The Company's borrowing capacity is determined based on the collateral pledged at the time of the borrowing, consisting of the same pools of investment securities and loans pledged for the short-term FHLB advances. The interest rates on these advances are based on daily SOFR plus a fixed spread. The Company may redeem the advances at par plus accrued and unpaid interest plus a make-whole provision upon termination that is based on the interest rate difference between the then current advance interest rate and the interest rate on the terminated advance. After three months from the inception date of the advances, prepayments are no longer subject to the make-whole provision. The weighted average rate on these long-term FHLB advances was 4.24% and 4.85% as of December 31, 2025 and 2024, respectively.
The Company's outstanding long-term FHLB advances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipal
(in millions)
FHLB advanceOctober 30, 2025February 1, 2027
SOFR + 0.38%
$500 
FHLB advanceNovember 26. 2025February 26, 2027
SOFR + 0.36%
500 
Total$1,000 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipal
(in millions)
FHLB advanceNovember 22, 2024February 24, 2026
SOFR + 0.35%
$500 
FHLB advanceDecember 5, 2024March 5, 2026
SOFR + 0.35%
1,000 
FHLB advanceDecember 19, 2024March 19, 2026
SOFR + 0.38%
500 
Total$2,000 
Credit Linked Notes
The Company entered into credit linked note transactions that effectively transfer the risk of first losses on reference pools of the Company's loans purchased under its residential mortgage purchase program to the purchasers of the notes. The principal and interest payable on these notes may be reduced by a portion of the Company's loss on such loans if one of the following occurs with respect to a covered loan: (i) realized losses incurred by the Company on a loan following a liquidation of the loan or certain other events, or (ii) a modification of the loan resulting in a reduction in payments. The aggregate losses, if any, for each payment date will be allocated to reduce the class principal amount and (for modifications) the current interest of the notes in reverse order of class priority. Losses on residential mortgages have not generally been significant. Monthly principal payments on the notes are based on the principal payments of the underlying mortgages.
The Company's outstanding credit linked note issuances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipalDebt Issuance Costs
(in millions)
Residential mortgage loans (1)December 12, 2022October 25, 2052
SOFR + 7.80%
$80 $2 
Residential mortgage loans (2)June 30, 2022April 25, 2052
SOFR + 6.00%
160 3 
Residential mortgage loans (3)December 29, 2021July 25, 2059
SOFR + 4.67%
167 2 
Total$407 $7 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipalDebt Issuance Costs
(in millions)
Residential mortgage loans (1)December 12, 2022October 25, 2052
SOFR + 7.80%
$84 $
Residential mortgage loans (2)June 30, 2022April 25, 2052
SOFR + 6.00%
170 
Residential mortgage loans (3)December 29, 2021July 25, 2059
SOFR + 4.67%
180 
Total$434 $
(1)    There are multiple classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 2.25% to 11.00% (or, a weighted average spread of 7.80%) on a reference pool balance of $1.6 billion and $1.7 billion as of December 31, 2025 and 2024, respectively.
(2)    There are multiple classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 2.25% to 15.00% (or, a weighted average spread of 6.00%) on a reference pool balance of $3.2 billion and $3.4 billion as of December 31, 2025 and 2024, respectively.
(3)    There are six classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 3.15% to 8.50% (or, a weighted average spread of 4.67%) on a reference pool balance of $3.3 billion and $3.5 billion as of December 31, 2025 and 2024, respectively.
v3.25.4
Qualifying Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Qualifying Debt
12. QUALIFYING DEBT
Subordinated Debt
The Company's subordinated debt issuances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipalUnamortized Debt Issuance Costs
(in millions)
WAL fixed-to-variable-rate (1)June 2021June 15, 20313.00 %$600 $4 
WAB fixed-to-variable-rate (2)November 2025November 15, 20356.54 %400 4 
Total$1,000 $8 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipalUnamortized Debt Issuance Costs
(in millions)
WAL fixed-to-variable-rate (1)June 2021June 15, 20313.00 %$600 $
WAB fixed-to-variable-rate (3)May 2020June 1, 20305.25 %225 — 
Total$825 $
(1)    Notes are redeemable, in whole or in part, beginning on June 15, 2026 at their principal amount plus accrued and unpaid interest and has a fixed interest rate of 3.00%. The notes also convert to a variable rate of three-month SOFR plus 225 basis points on this date.
(2)    Notes are redeemable, in whole but not in part, on or after November 15, 2030 and in whole or in part, on or after August 15, 2035, at their principal amount plus accrued and unpaid interest. The notes have a fixed interest rate of approximately 6.54% through November 14, 2030 and then converts to a fixed rate per annum equal to the U.S. Treasury Rate for a five-year maturity plus 285 basis points.
(3)    Debt is redeemable, in whole or in part, on or after June 1, 2025 at its principal amount plus accrued and unpaid interest and has a fixed interest rate of 5.25% through June 1, 2025 and then converts to a variable rate per annum equal to three-month SOFR plus 512 basis points.
During the year ended December 31, 2025, the Company fully redeemed its WAB fixed-to-variable-rate subordinated debt at its $225 million principal amount plus accrued and unpaid interest. In addition, the Company issued new WAB fixed-to-variable-rate subordinated debt at a $400 million principal amount.
The carrying value of all subordinated debt issuances totaled $990 million and $820 million at December 31, 2025 and 2024, respectively.
Junior Subordinated Debt
The Company has formed, or acquired through acquisition, eight statutory business trusts which exist for the exclusive purpose of issuing Cumulative Trust Preferred Securities.
With the exception of debt issued by Bridge Capital Trust I and Bridge Capital Trust II, junior subordinated debt is recorded at fair value at each reporting date due to the FVO election made by the Company under ASC 825. The Company did not make the FVO election for the junior subordinated debt acquired in the Bridge acquisition. Accordingly, the carrying value of these trusts does not reflect the current fair value of the debt and includes a fair market value adjustment established at acquisition that is being accreted over the remaining life of the trusts.
The carrying value of junior subordinated debt was $86 million and $79 million as of December 31, 2025 and 2024, respectively, with maturity dates ranging from 2033 through 2037. The weighted average interest rate of all junior subordinated debt as of December 31, 2025 and 2024 was 6.25% and 6.90%, respectively.
In the event of certain changes or amendments to regulatory requirements or federal tax rules, the debt is redeemable in whole. The obligations under these instruments are fully and unconditionally guaranteed by the Company and rank subordinate and junior in right of payment to all other liabilities of the Company. Based on guidance issued by the FRB, the Company's securities continue to qualify as Tier 1 Capital.
v3.25.4
Equity
12 Months Ended
Dec. 31, 2025
Stockholders' Equity Note [Abstract]  
Equity
13. EQUITY
Stock-Based Compensation
Restricted Stock Awards
The Incentive Plan, as amended, gives the BOD the authority to grant up to 14.6 million in stock award units consisting of unrestricted stock, stock units, dividend equivalent rights, stock options (incentive and non-qualified), stock appreciation rights, restricted stock, and performance and annual incentive awards. The Incentive Plan limits the maximum number of shares of common stock that may be awarded to any person eligible for an award to 300,000 per calendar year and also limits the total compensation (cash and stock) that can be awarded to a non-employee director to $600,000 in any calendar year. Stock award units available for grant at December 31, 2025 totaled 4.0 million.
Restricted stock awards granted to employees generally vest over a three-year period and stock grants made to non-employee WAL directors generally vest over one year. Stock compensation expense related to restricted stock awards granted to employees is included in Salaries and employee benefits in the Consolidated Income Statement. For restricted stock awards granted to WAL directors, the related stock compensation expense is included in Legal, professional, and directors' fees. For the year ended December 31, 2025, the Company recognized stock-based compensation expense related to employee and WAL director stock grants of $36.8 million, compared to $40.2 million and $32.7 million for the years ended December 31, 2024 and 2023, respectively.
A summary of the status of the Company’s unvested shares of restricted stock and changes during the years then ended is presented below: 
 December 31,
 20252024
 SharesWeighted Average Grant Date Fair ValueSharesWeighted Average Grant Date Fair Value
 (in millions, except per share amounts)
Balance, beginning of period1.4 $71.95 1.1 $83.19 
Granted0.6 87.24 0.8 62.03 
Vested(0.4)82.90 (0.3)87.97 
Forfeited(0.2)71.60 (0.2)71.09 
Balance, end of period1.4 $74.93 1.4 $71.95 
The weighted average grant date fair value of all restricted stock awards granted during the years ended December 31, 2025, 2024, and 2023 totaled $51.1 million, $47.2 million, and $45.5 million, respectively. The fair value of restricted stock that vested during the years ended December 31, 2025, 2024, and 2023 totaled $38.4 million, $19.9 million, and $22.9 million, respectively.
As of December 31, 2025, there was $38.4 million of total unrecognized compensation cost related to unvested share-based compensation arrangements granted under the Incentive Plan. That cost is expected to be recognized over a weighted average period of 1.9 years.
Performance Stock Units
The Company grants performance stock units to members of its executive management that do not vest unless the Company achieves certain performance and market measures over a three-year performance period. For the 2025 and 2024 awards, the performance measures are based on the Company’s relative return on equity and maintenance of a target CET1 ratio, while the market measure is based on relative TSR performance. For the 2023 award, the measures are based on achievement of a specified cumulative EPS target and a TSR performance factor. The number of shares issued will vary based on the measures that are achieved. During the year ended December 31, 2025, the Company recognized stock-based compensation expense related to these performance stock units of $10.9 million, compared to $4.2 million and $1.6 million during the years ended December 31, 2024 and 2023, respectively.
The three-year performance period for the 2023 grant ended on December 31, 2025, and based on the Company's cumulative EPS and TSR performance measures for the performance period, these shares vested at 50% of the target award under the terms of the grant. As a result, 50,280 shares became fully vested and will be distributed to executive management in the first quarter of 2026. For the 2022 grant, the Company did not achieve the cumulative EPS and TSR performance measures for the three-year performance period that ended on December 31, 2024; consequently, no shares from this grant vested. The three-year
performance period for the 2021 grant ended on December 31, 2023, vesting at 168% of the target award, with 129,942 shares distributed to executive management.
Cash Settled Restricted Stock Units
During the year ended December 31, 2024, the Company began granting cash settled restricted stock units to members of its executive management that vest equally on a monthly basis over a three-year period. As the awards are settled in cash and are not dependent on the occurrence of a future event, these awards are classified as liabilities on the Consolidated Balance Sheet. At each vesting date, the Company settles the vested stock units in cash at the settlement date stock price. During the year ended December 31, 2025, the Company recognized compensation expense related to these awards of $2.4 million, compared to $1.3 million for the year ended December 31, 2024. There were no such units outstanding during the year ended December 31, 2023.
Deferred Stock Units
During the year ended December 31, 2024, the Company began granting deferred stock unit awards to certain members of its management team, which are intended to provide supplemental executive retirement benefits on an unfunded, unsecured basis. These awards can be settled in either stock or cash, at the Company's option. Participants are credited dividend equivalent units for any cash dividends paid with respect to the shares of stock underlying the stock units. These awards vest on the later of (i) the one-year anniversary of the grant date and (ii) the participant's satisfaction of age- and service-related eligibility criteria for a qualified retirement. The aggregate grant date fair value for these deferred stock unit awards, including dividend equivalent units, granted during year ended December 31, 2025 totaled $3.2 million, compared to $5.7 million for the year ended December 31, 2024. Stock compensation expense related to these deferred stock units is included in Salaries and employee benefits in the Consolidated Income Statement. For the year ended December 31, 2025, the Company recognized stock-based compensation expense related to these stock grants of $3.9 million, compared to $3.3 million for the year ended December 31, 2024. There were no such units outstanding during the year ended December 31, 2023.
Common Stock Repurchase
During the year ended December 31, 2025, the Company's BOD approved a common stock repurchase program pursuant to which the Company is authorized to repurchase up to $300 million of its shares of common stock. During the year ended December 31, 2025, the Company repurchased 842,956 shares of its common stock. The shares were repurchased at a weighted average price of $80.82, for a total payment of $68.1 million. There were no share repurchases during the years ended December 31, 2024 and 2023. As of December 31, 2025, the aggregate remaining approved amount under the stock repurchase program was approximately $232 million.
Preferred Stock
The Company issued and has outstanding 12,000,000 depositary shares, each representing a 1/400th ownership interest in a share of the Company’s 4.250% Series A Fixed-Rate Reset Non-Cumulative Perpetual Preferred Shares, par value $0.0001 per share, with a liquidation preference of $25 per depositary share (equivalent to $10,000 per share of Series A preferred stock). The dividend rate resets every five years beginning on September 30, 2026 to the five-year treasury rate as of the most recent reset dividend determination date plus 3.452%. The Series A preferred stock is redeemable at the Company's option on or after September 30, 2026, on any dividend payment date at a redemption price of $10,000 per share and only participates in the undistributed earnings of the Company if a dividend is declared. During each of the years ended December 31, 2025, 2024, and 2023, the Company declared and paid a quarterly cash dividend of $0.27 per depositary share, for a total dividend payment to preferred stockholders of $12.8 million.
Cash Dividend on Common Shares
During the year ended December 31, 2025, the Company declared and paid quarterly cash dividends of $0.38 per share for the first three quarters of the year and increased the quarterly cash dividend to $0.42 per share in the fourth quarter, for a total dividend payment to stockholders of $172.0 million. During the year ended December 31, 2024, the Company declared and paid quarterly cash dividends of $0.37 per share for the first three quarters of the year and increased the quarterly cash dividend to $0.38 per share in the fourth quarter, for a total dividend payment to stockholders of $164.0 million. During the year ended December 31, 2023, the Company declared and paid quarterly cash dividends of $0.36 per share for the first three quarters of the year and increased the quarterly cash dividend to $0.37 per share in the fourth quarter, for a total dividend payment to stockholders of $158.7 million.
Treasury Shares
Treasury share purchases represent shares surrendered to the Company equal in value to the statutory payroll tax withholding obligations arising from the vesting of employee restricted stock awards. During the year ended December 31, 2025, the Company purchased treasury shares of 136,486 at a weighted average price of $87.27 per share, compared to 141,983 shares at a weighted average price per share of $61.40 in 2024, and 152,452 shares at a weighted average price per share of $72.27 in 2023.
Noncontrolling Interest
BW Series B Preferred Stock Issuance
On March 24, 2025, the Company, WAB, and BW entered into a purchase agreement pursuant to which BW issued and sold an aggregate of 300,000 shares of 9.500% Fixed-Rate Reset Non-Cumulative Exchangeable Perpetual Series B Preferred Stock, no par value per share, with a liquidation preference of $1,000 per share. Gross offering proceeds totaled $300 million, or $293 million net of issuance costs. The dividend rate resets every five years beginning on March 30, 2030 to the five-year treasury rate as of the most recent reset dividend determination date plus 5.402%. The Series B preferred stock is redeemable at BW's option on or after March 30, 2030, on any dividend payment date at the redemption price of $1,000 per share and only participates in the undistributed earnings of BW if a dividend is declared. The shares are conditionally exchangeable into 9.500% Fixed-Rate Reset Non-Cumulative Perpetual Series A Preferred Stock of WAB upon receipt of a directive from an appropriate federal regulatory authority upon the occurrence of certain specified exchange events.
During the year ended December 31, 2025, dividends of $21.6 million were declared and paid to Series B preferred stockholders. These dividend payments are classified as Net income attributable to noncontrolling interest in the Consolidated Income Statement and as Dividends paid to noncontrolling interest in the Consolidated Statement of Equity.
v3.25.4
Accumulated Other Comprehensive Income (Loss)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
14. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
The following table summarizes the changes in accumulated other comprehensive income (loss) by component, net of tax: 
Unrealized holding gains (losses) on AFS securitiesUnrealized holding gains (losses) on SERPUnrealized holding gains (losses) on junior subordinated debtImpairment loss on securitiesTotal
(in millions)
Balance, December 31, 2022$(663.7)$(0.3)$3.0 $— $(661.0)
Other comprehensive income (loss) before reclassifications116.9 — (0.2)1.2 117.9 
Amounts reclassified from AOCI30.2 — — — 30.2 
Net current-period other comprehensive income (loss)147.1 — (0.2)1.2 148.1 
Balance, December 31, 2023$(516.6)$(0.3)$2.8 $1.2 $(512.9)
Other comprehensive loss before reclassifications(5.1)(0.1)(1.4)(1.2)(7.8)
Amounts reclassified from AOCI(13.0)— — — (13.0)
Net current-period other comprehensive loss(18.1)(0.1)(1.4)(1.2)(20.8)
Balance, December 31, 2024$(534.7)$(0.4)$1.4 $— $(533.7)
Other comprehensive income (loss) before reclassifications216.3 0.4 (4.9) 211.8 
Amounts reclassified from AOCI(22.3)   (22.3)
Net current-period other comprehensive income (loss)194.0 0.4 (4.9) 189.5 
Balance, December 31, 2025$(340.7)$ $(3.5)$ $(344.2)
The following table presents reclassifications out of AOCI: 
Year Ended December 31,
Income Statement Classification202520242023
(in millions)
Gain (loss) on sales of AFS debt securities, net$29.8 $17.4 $(40.4)
Income tax (expense) benefit(7.5)(4.4)10.2 
Gain (loss), net of tax$22.3 $13.0 $(30.2)
v3.25.4
Derivatives and Hedging Activities
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivatives and Hedging Activities
15. DERIVATIVES AND HEDGING ACTIVITIES
The Company is a party to various derivative instruments. The primary types of derivatives the Company uses are interest rate contracts, forward purchase and sale commitments, and interest rate futures. Generally, these instruments are used to help manage the Company's exposure to interest rate risk related to IRLCs and its inventory of loans HFS and MSRs and also to meet client financing and hedging needs.
Derivatives are recorded at fair value on the Consolidated Balance Sheet, after taking into account the effects of bilateral collateral and master netting agreements. These agreements allow the Company to settle all derivative contracts held with the same counterparty on a net basis, and to offset net derivative positions with related cash collateral, where applicable.
Derivatives Designated in Hedge Relationships
The Company utilizes derivatives that have been designated as part of a hedge relationship in accordance with the applicable accounting guidance to minimize the exposure to changes in benchmark interest rates, which reduces asset sensitivity and volatility due to interest rate fluctuations, such that interest rate risk falls within Board approved limits. The primary derivative instruments used to manage interest rate risk are interest rate swaps, which convert the contractual interest rate index of agreed-upon amounts of assets and liabilities (i.e., notional amounts) from either a fixed rate to a variable rate, or from a variable rate to a fixed rate.
The Company has pay fixed/receive variable interest rate swaps designated as fair value hedges of certain fixed rate loans, AFS debt securities, and qualifying debt instruments. As a result, the Company receives variable-rate interest payments in exchange for making fixed-rate payments over the lives of the contracts without exchanging the notional amounts. The variable-rate interest payments are based on SOFR plus a spread adjustment. During the year ended December 31, 2025, the Company terminated interest rate swaps on hedged AFS U.S. Treasury securities. The terminated hedges had notional values that totaled $4.0 billion and cumulative basis adjustments of $45 million at the time of termination, respectively. As the hedged securities were sold in the same period as the termination of the swap, both the basis adjustment and the related loss on sale of the hedged securities were recognized in earnings as a component of Gain on sales of investment securities, resulting in a net gain of $23.6 million during the year ended December 31, 2025, as described in "Note 2. Investment Securities."
The Company's fixed/receive variable interest rate swaps, designated as fair value hedges also includes hedges using the portfolio layer method to manage the exposure to changes in fair value associated with pools of fixed rate loans, resulting from changes in the designated benchmark interest rate (federal funds rate). These portfolio layer hedges provide the Company the ability to execute a fair value hedge of the interest rate risk associated with a portfolio of similar prepayable assets, whereby the last dollar amount estimated to remain in the portfolio of assets was identified as the hedged item. Under these interest rate swap contracts, the Company received a variable rate and paid a fixed rate on the outstanding notional amount. During the year ended December 31, 2025, the Company terminated an additional portion of its portfolio layer method swaps. The terminated hedge had a notional value of $500 million and a cumulative loan basis adjustment of $1 million at the time of termination. During the year ended December 31, 2024, the Company terminated a portion of its portfolio layer method swaps. The terminated hedge had a notional value of $500 million and a cumulative loan basis adjustment of $4 million at the time of termination. For both terminations, the cumulative loan basis adjustments were allocated to the individual loans remaining within the closed pool and will be amortized over the remaining life of these loans through interest income.
Previously, the Company had pay fixed/receive variable interest rate swaps, designated as fair value hedges using the last-of-layer method. Upon termination of these last-of-layer hedges in 2022, the cumulative basis adjustment on these hedges was allocated across the remaining loan pool and was being amortized over the remaining term. The terminated last-of-layer hedge basis adjustment was fully amortized at December 31, 2024.
Derivatives Not Designated in Hedge Relationships
Management enters into certain contracts and agreements, including foreign exchange derivative contracts, back-to-back interest rate contracts, risk participation agreements, and equity warrants, which are not designated as accounting hedges. Foreign exchange derivative contracts include spot, forward, forward window, and swap contracts. The purpose of these derivative contracts is to mitigate foreign currency risk on transactions entered into, or on behalf of customers. The Company's back-to-back interest rate contracts are used to allow customers to manage long-term interest rate risk. Contracts with customers, along with the related derivative trades the Company places, are both remeasured at fair value, and are referred to as economic hedges since they economically offset the Company's exposure. Risk participation agreements are entered into with lead banks in certain loan syndication deals to share in the risk of default on interest rate swaps on participated loans. Equity warrants represent the right to buy shares in a company at a specified price and are acquired by the Company primarily in connection with negotiating credit facilities and certain other services to private, venture-backed companies in the technology industry.
The Company also uses derivative financial instruments to manage exposure to interest rate risk within its mortgage banking business related to IRLCs and its inventory of loans HFS and MSRs. The Company economically hedges the changes in fair value associated with changes in interest rates generally by utilizing forward purchase and sale commitments, interest rate futures, and interest rate contracts.
Fair Value Hedges
As of December 31, 2025 and 2024, the following amounts are reflected on the Consolidated Balance Sheet related to cumulative basis adjustments for outstanding fair value hedges:
December 31, 2025December 31, 2024
Carrying Value of Hedged Assets/(Liabilities) (1)Cumulative Fair Value Hedging Adjustment (2)Carrying Value of Hedged Assets/(Liabilities) (1)Cumulative Fair Value Hedging Adjustment (2)
(in millions)
Loans HFI, net of deferred loan fees and costs (3)$3,811 $ $4,320 $(96)
Investment securities - AFS3,006 (65)— — 
Qualifying debt(396)2 — — 
(1)    Represents the amortized cost basis of the hedged assets and liabilities.
(2)Included in the carrying value of the hedged assets and liabilities.
(3)    Included portfolio layer method derivative instruments with $3.5 billion and $4.0 billion designated as the hedged amount (from a closed portfolio of prepayable fixed rate loans with a carrying value of $7.2 billion and $8.7 billion) as of December 31, 2025 and 2024, respectively. The cumulative basis adjustment included in the carrying value of these hedged items totaled $8 million and $78 million as of December 31, 2025 and 2024, respectively.
For the Company's derivative instruments that are designated and qualify as fair value hedges, the gain or loss on the derivative instrument as well as the offsetting loss or gain on the hedged item attributable to the hedged risk are recognized in current period earnings. The loss or gain on the hedged item is recognized in the same line item as the offsetting loss or gain on the related interest rate swaps. For loans and AFS debt securities, the gain or loss on the hedged item is included in interest income, and for qualifying debt, the gain or loss on the hedged item is included in interest expense, as shown in the table below.
Year Ended December 31,
202520242023
Income Statement ClassificationGain/(Loss) on SwapsGain/(Loss) on Hedged ItemGain/(Loss) on SwapsGain/(Loss) on Hedged ItemGain/(Loss) on SwapsGain/(Loss) on Hedged Item
(in millions)
Interest income on loans, including fees$(100.6)$99.2 $99.7 $(100.3)$(22.8)$23.8 
Interest income on investment securities64.2 (64.6)— — — — 
Interest expense on qualifying debt(1.6)1.6 — — — — 
In addition to the gains and losses on the Company's outstanding fair value hedges presented in the above table, the Company recognized interest income of $0.4 million related to the amortization of the cumulative basis adjustment on its discontinued portfolio layer method hedges during the year ended December 31, 2025 and $8.9 million and $11.8 million related to its discontinued last-of-layer hedges for the years ended December 31, 2024 and 2023, respectively.
Fair Values, Volume of Activity, and Gain/Loss Information Related to Derivative Instruments
The following table summarizes the fair value of the Company's derivative instruments on a gross basis as of December 31, 2025, 2024, and 2023. The change in the notional amounts of these derivatives from December 31, 2023 to December 31, 2025 indicates the volume of the Company's derivative transaction activity during these periods. The derivative asset and liability balances are presented on a gross basis, prior to the application of bilateral collateral and master netting agreements. Total derivative assets and liabilities are adjusted to take into account the impact of legally enforceable master netting agreements that allow the Company to settle all derivative contracts with the same counterparty on a net basis and to offset the net derivative position with the related cash collateral. Where master netting agreements are not in effect or are not enforceable under bankruptcy laws, the Company does not adjust those derivative amounts with counterparties.
 December 31, 2025December 31, 2024December 31, 2023
 Fair ValueFair ValueFair Value
Notional
Amount
Derivative AssetsDerivative LiabilitiesNotional
Amount
Derivative AssetsDerivative LiabilitiesNotional
Amount
Derivative AssetsDerivative Liabilities
(in millions)
Derivatives designated as hedging instruments:
Fair value hedges
Interest rate contracts$7,216 $85 $22 $4,344 $97 $— $3,895 $19 $24 
Total$7,216 $85 $22 $4,344 $97 $— $3,895 $19 $24 
Derivatives not designated as hedging instruments:
Foreign currency contracts$530 $8 $4 $69 $$$135 $$
Forward contracts27,271 21 43 21,731 81 48 13,170 27 55 
Futures contracts (1)23,170   13,200 — — 11,030 — — 
Interest rate lock commitments3,201 20 1 2,396 1,822 18 — 
Interest rate contracts10,228 34 36 6,336 19 20 3,628 19 20 
Risk participation agreements242   99 — — 72 — — 
Equity warrants50 39  59 30 — 55 — 
Total$64,692 $122 $84 $43,890 $136 $76 $29,912 $69 $76 
Margin 366 7 — 72 — 202 (9)
Total, including margin$64,692 $488 $91 $43,890 $208 $79 $29,912 $271 $67 
(1)The Company enters into futures purchase and sales contracts that are subject to daily remargining and almost all of which are based on three-month SOFR to hedge against its MSR valuation exposure. The notional amount on these contracts is substantial as these contracts have a short duration and are intended to cover the longer duration of MSR hedges.
The fair value of derivative contracts, after taking into account the effects of master netting agreements, is included in Other assets or Other liabilities on the Consolidated Balance Sheet, as summarized in the table below:
December 31, 2025December 31, 2024December 31, 2023
Gross amount of recognized assets (liabilities)Gross offsetNet assets (liabilities)Gross amount of recognized assets (liabilities)Gross offsetNet assets (liabilities)Gross amount of recognized assets (liabilities)Gross offsetNet assets (liabilities)
(in millions)
Derivatives subject to master netting arrangements:
Assets
Foreign currency contracts$6 $ $6 $$— $$— $— $— 
Forward contracts21  21 81 — 81 27 — 27 
Interest rate contracts86  86 106 — 106 31 — 31 
Margin366  366 72 — 72 202 — 202 
Netting (85)(85)— (52)(52)— (67)(67)
$479 $(85)$394 $260 $(52)$208 $260 $(67)$193 
Liabilities
Foreign currency contracts$(1)$ $(1)$— $— $— $(1)$— $(1)
Forward contracts(40) (40)(47)— (47)(55)— (55)
Interest rate contracts(46) (46)(6)— (6)(31)— (31)
Margin(7) (7)(3)— (3)— 
Netting 85 85 — 52 52 — 67 67 
$(94)$85 $(9)$(56)$52 $(4)$(78)$67 $(11)
Derivatives not subject to master netting arrangements:
Assets
Foreign currency contracts$2 $ $2 $— $— $— $$— $
Interest rate lock commitments20  20 — 18 — 18 
Interest rate contracts33  33 10 — 10 — 
Equity warrants39  39 30 — 30 — 
$94 $ $94 $45 $— $45 $30 $— $30 
Liabilities
Foreign currency contracts$(3)$ $(3)$(1)$— $(1)$— $— $— 
Forward contracts(3) (3)(1)— (1)— — — 
Interest rate lock commitments(1) (1)(7)— (7)— — — 
Interest rate contracts(12) (12)(14)— (14)(13)— (13)
$(19)$ $(19)$(23)$— $(23)$(13)$— $(13)
Total derivatives and margin
Assets$573 $(85)$488 $305 $(52)$253 $290 $(67)$223 
Liabilities(113)85 (28)(79)52 (27)(91)67 (24)
The following table summarizes the net gain (loss) on derivatives included in the non-interest income line items below:
Year Ended December 31,
20252024
(in millions)
Net gain (loss) on loan origination and sale activities:
Forward contracts$(174.8)$84.8 
Interest rate lock commitments21.9 (20.0)
Interest rate contracts(0.6)(6.3)
Other contracts3.7 (0.4)
Net (loss) gain on derivatives$(149.8)$58.1 
Net loan servicing revenue:
Interest rate swaps$17.5 $(72.3)
Forward contracts13.7 (43.9)
Futures contracts2.1 5.9 
Net gain (loss) on derivatives$33.3 $(110.3)
Counterparty Credit Risk
Like other financial instruments, derivatives contain an element of credit risk. This risk is measured as the expected replacement value of the contracts. Management enters into bilateral collateral and master netting agreements that provide for the net settlement of all contracts with the same counterparty. Additionally, management monitors counterparty credit risk exposure on each contract to determine appropriate limits on the Company's total credit exposure across all product types, which may require the Company to post collateral to counterparties when these contracts are in a net liability position and conversely, for counterparties to post collateral to the Company when these contracts are in a net asset position. Management reviews the Company's collateral positions on a daily basis and exchanges collateral with counterparties in accordance with standard ISDA documentation and other related agreements. The Company generally posts or holds collateral in the form of cash deposits or highly rated securities issued by the U.S. Treasury or government-sponsored enterprises (FNMA and FHLMC), or guaranteed by GNMA. At December 31, 2025 and 2024, collateral pledged by the Company to counterparties for its derivatives totaled $382 million and $117 million, respectively.
v3.25.4
Earnings per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings per Share
16. EARNINGS PER SHARE
Diluted EPS is calculated using the weighted average outstanding common shares during the period, including common stock equivalents. Basic EPS is calculated using the weighted average outstanding common shares during the period.
The following table presents the calculation of basic and diluted EPS: 
 Year Ended December 31,
 202520242023
 (in millions, except per share amounts)
Weighted average shares - basic108.8 108.6 108.3 
Dilutive effect of stock awards0.7 0.7 0.2 
Weighted average shares - diluted109.5 109.3 108.5 
Net income available to common stockholders$956.2 $774.9 $709.6 
Earnings per common share:
Basic$8.79 $7.14 $6.55 
Diluted8.73 7.09 6.54 
v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes
17. INCOME TAXES
Beginning with the annual period ending December 31, 2025, the Company adopted the guidance within ASU 2023-09, Income Taxes (Topic 740), which expanded disclosure requirements to increase visibility into various income tax components that affect the reconciliation of the effective tax rate to the statutory rate, as well as the qualitative and quantitative aspects of those components. This guidance was adopted on a prospective basis effective as of and for the year ended December 31, 2025, therefore, disclosures from prior periods remain unchanged.
The Company’s income before provision for income taxes was generated from its operations within the United States. The below table disaggregates current and deferred income tax expense for the year ended December 31, 2025 by federal and state and local jurisdictions:
(in millions)
Current tax expense
Federal$322.2 
State and local25.5 
Total current tax expense347.7 
Deferred tax benefit
Federal(126.6)
State and local(4.5)
Total deferred tax benefit(131.1)
Income tax expense
Federal195.6 
State and local21.0 
Total income tax expense$216.6 

The provision for income tax expense consisted of the following components for the years ended December 31, 2024 and 2023:
 Year Ended December 31,
 20242023
 (in millions)
Current$191.1 $236.1 
Deferred12.4 (24.9)
Total income tax expense$203.5 $211.2 

The following tables present a reconciliation between the statutory federal income tax rate and the Company’s effective tax rate:
Year Ended December 31, 2025
AmountPercent
(in millions)
Income tax at statutory rate$253.5 21.0 %
Increase (decrease) resulting from:
State income taxes, net of federal benefits (1)16.2 1.3 
Effect of changes in tax laws or rates enacted in the current period  
Tax credits
   Investment tax credits(37.4)(3.1)
   Other (3.2)(0.3)
Change in valuation allowances  
Nontaxable or nondeductible items
   Nondeductible insurance premiums25.2 2.1 
   Tax exempt income(31.6)(2.6)
   Other(6.6)(0.5)
Changes in unrecognized tax benefits0.6 0.0 
Other adjustments(0.1)0.0 
Total income tax expense$216.6 17.9 %
(1)State and local taxes in California, New York State, New York City, and Arizona made up the majority (approximately 64 percent) of the tax effect in this category.
Year Ended December 31,
20242023
(in millions)
Income tax at statutory rate$208.2 $196.1 
Increase (decrease) resulting from:
Non-deductible insurance premiums31.1 24.1 
State income taxes, net of federal benefits18.3 35.0 
Tax-exempt income(31.3)(28.3)
Investment tax credits(19.7)(13.2)
Other, net(3.1)(2.5)
Total income tax expense$203.5 $211.2 
Effective tax rate20.5 %22.6 %
The decrease in the effective tax rate for the year ended December 31, 2025 compared to the same period in 2024 was primarily attributable to higher investment tax credit benefits and a reduction in nondeductible insurance premium expenses. The decrease in the effective tax rate for the year ended December 31, 2024 compared to the same period in 2023 was primarily due to higher investment tax credit benefits and tax-exempt income.
The following table presents income taxes paid (net of refunds received) during the year ended December 31, 2025 by jurisdiction:
(in millions)
U.S. Federal$19.4 
U.S. state and local
California7.2 
New York City3.6 
New York State3.4 
New Jersey(3.7)
Other (1)1.8 
Total income taxes paid$31.7 
(1)    The amount of income taxes paid (net of refund received) during the tax year either does not meet the 5% disaggregation threshold or is immaterial.
The cumulative tax effects of the temporary differences are shown in the following table:
December 31,
20252024
(in millions)
Deferred tax assets:
Allowance for credit losses$141 $109 
Unrealized loss on AFS securities108 175 
Tax credit carryovers91 — 
Lease liability 41 41 
Accrued expenses41 — 
Research and experimentation costs35 41 
Net operating loss carryovers23 17 
FDIC special assessment 13 
Other56 52 
Total gross deferred tax assets536 448 
Deferred tax asset valuation allowance — 
Total deferred tax assets536 448 
Deferred tax liabilities:
Mortgage servicing rights(53)(31)
Right of use asset(34)(33)
Premises and equipment(24)(30)
Unearned premiums (20)(15)
Deferred loan costs(16)(12)
Goodwill(13)(13)
Leasing basis differences (7)(9)
Other(20)(24)
Total deferred tax liabilities(187)(167)
Deferred tax assets, net$349 $281 
At December 31, 2025, the net DTA balance totaled $349 million, an increase of $68 million from $281 million at December 31, 2024. This overall increase in the net DTA was primarily the result of increases in credit carryovers, the allowance for credit losses, and accrued bonuses that were not fully offset by the increases in the fair market value of AFS securities and the MSR DTL. Although realization is not assured, the Company believes realization of the recognized net DTA of $349 million at December 31, 2025 is more-likely-than-not based on expectations regarding future taxable income and based on available tax planning strategies that could be implemented if necessary to prevent a carryover from expiring.
The Company had no deferred tax valuation allowance as of December 31, 2025 and 2024.
As of December 31, 2025, the Company’s gross federal NOL carryovers, all of which are subject to limitations under Section 382 of the IRC, totaled $34 million, for which a DTA of $3 million has been recorded, which reflects the expected benefit of these federal NOL carryovers after application of the Section 382 limitation. The Company also generated a total of $517 million of gross NOLs in the states of Alabama, Arizona, Florida, Georgia, Maryland, Nebraska, North Carolina, and Tennessee as of December 31, 2025, for which a DTA of $20 million has been recorded. The Company files income tax returns in the U.S. federal jurisdiction and in various states. With few exceptions, the Company is no longer subject to U.S. federal, state, or local income tax examinations by tax authorities for years before 2021.
When tax returns are filed, it is highly certain most positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the Consolidated Financial Statements in the period in which, based on all available evidence, management believes it is more-likely-than-not the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits on the accompanying Consolidated Balance Sheet along with any associated interest and penalties payable to the taxing authorities upon examination.
The total gross activity of unrecognized tax benefits related to the Company's uncertain tax positions are shown in the following table:
December 31,
20252024
(in millions)
Beginning balance$7.7 $7.9 
Gross increases
Tax positions in prior periods — 
Current period tax positions0.8 0.3 
Gross decreases
Tax positions in prior periods(0.1)(0.5)
Ending balance$8.4 $7.7 
During the year ended December 31, 2025, the Company added a new position, which resulted in a tax detriment of $0.8 million. In addition, $0.1 million related to prior period tax positions were reversed due to adjustments made to prior periods.
At December 31, 2025 and 2024, unrecognized tax benefits, net of associated deferred tax benefits, totaled $7.2 million and $6.6 million, respectively, that, if recognized, would favorably impact the effective tax rate.
During the years ended December 31, 2025, 2024, and 2023, no amounts were recognized for interest and penalties as it relates to uncertain tax positions and as of December 31, 2025 and 2024, there was no accrual for penalties and interest.
LIHTC and renewable energy projects
The Company holds ownership interests in limited partnerships and limited liability companies that invest in affordable housing and renewable energy projects. These investments are designed to generate a return primarily through the realization of federal tax credits and deductions.
Investments in LIHTC and renewable energy totaled $593 million and $606 million as of December 31, 2025 and 2024, respectively. Unfunded LIHTC and renewable energy obligations are included in Other liabilities on the Consolidated Balance Sheet and totaled $329 million and $320 million as of December 31, 2025 and 2024, respectively.
The Company recognized $89.5 million, $77.6 million, and $64.1 million of tax credits related to LIHTC investments for the years ended December 31, 2025, 2024, and 2023, respectively. For the years ended December 31, 2025, 2024, and 2023, $76.4 million, $75.2 million, and $64.3 million of amortization related to LIHTC investments was recognized as a component of income tax expense, respectively.
v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies
18. COMMITMENTS AND CONTINGENCIES
Unfunded Commitments and Letters of Credit
The Company is party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its customers. These financial instruments include commitments to extend credit and letters of credit. They involve, to varying degrees, elements of credit risk in excess of amounts recognized on the Consolidated Balance Sheet.
Lines of credit are obligations to lend money to a borrower. Credit risk arises when the borrower's current financial condition may indicate less ability to pay than when the commitment was originally made. In the case of letters of credit, the risk arises from the potential failure of the customer to perform according to the terms of a contract. In such a situation, the third party might draw on the letter of credit to pay for completion of the contract and the Company would look to its customer to repay these funds with interest. To minimize the risk, the Company uses the same credit policies in making commitments and conditional obligations as it would for a loan to that customer.
Letters of credit and financial guarantees are commitments issued by the Company to guarantee the performance of a customer to a third party in borrowing arrangements. The Company generally has recourse to recover from the customer any amounts paid under the guarantees.
A summary of the contractual amounts for unfunded commitments and letters of credit are as follows: 
December 31,
 20252024
 (in millions)
Commitments to extend credit, including unsecured loan commitments of $1,034 and $860 at December 31, 2025 and 2024, respectively
$15,420 $13,546 
Credit card commitments and financial guarantees813 585 
Letters of credit, including unsecured letters of credit of $2 at December 31, 2025 and 2024
598 437 
Total$16,831 $14,568 
The following table represents the contractual commitments for lines and letters of credit by maturity at December 31, 2025: 
Amount of Commitment Expiration per Period
Total Amounts CommittedLess Than 1 Year1-3 Years3-5 YearsAfter 5 Years
(in millions)
Commitments to extend credit$15,420 $2,953 $6,776 $2,487 $3,204 
Credit card commitments and financial guarantees813 813    
Letters of credit598 218 296 26 58 
Total$16,831 $3,984 $7,072 $2,513 $3,262 
Commitments to extend credit are agreements to lend to a customer provided there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The Company enters into credit arrangements that generally provide for the termination of advances in the event of a covenant violation or other event of default. As commitments may expire without being fully drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the party. The commitments are collateralized by the same types of assets used as loan collateral.
The Company has exposure to credit losses from unfunded commitments and letters of credit. As funds have not been disbursed on these commitments, they are not reported as loans outstanding. Credit losses related to these commitments are included in Other liabilities as a separate loss contingency and are not included in the ACL reported in "Note 4. Loans, Leases and Allowance for Credit Losses" of these Consolidated Financial Statements. This loss contingency for unfunded loan commitments and letters of credit was $49.6 million and $39.5 million as of December 31, 2025 and 2024, respectively. Changes to this liability are adjusted through the provision for credit losses in the Consolidated Income Statement.
Commitments to Invest in Renewable Energy Projects
The Company has off-balance sheet commitments to invest in renewable energy projects, as described in "Note 17. Income Taxes" of these Consolidated Financial Statements, subject to the underlying project meeting certain milestones. These conditional commitments totaled $21 million and $6 million as of December 31, 2025 and 2024, respectively.
Concentrations of Lending Activities
The Company does not have a single external customer from which it derives 10% or more of its revenues. The Company monitors concentrations of lending activities at the product and borrower relationship level. Commercial and industrial loans made up 48% and 43% of the Company's HFI loan portfolio as of December 31, 2025 and 2024, respectively. The Company's loan portfolio includes significant credit exposure to the CRE market. As of December 31, 2025 and 2024, CRE related loans accounted for approximately 27% and 30% of total loans, respectively. Approximately 14% and 16% of these CRE loans, excluding construction and land loans, were owner-occupied as of December 31, 2025 and 2024, respectively. No borrower relationships at both the commitment and funded loan level exceeded 5% of total loans HFI as of December 31, 2025 and 2024.
Contingencies
The Company is involved in various lawsuits of a routine nature that are being handled and defended in the ordinary course of the Company’s business. Expenses are being incurred in connection with these lawsuits, but in the opinion of management, based in part on consultation with outside legal counsel, the resolution of these lawsuits and associated defense costs will not have a material impact on the Company’s financial position, results of operations, or cash flows.
v3.25.4
Fair Value Accounting
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Accounting
19. FAIR VALUE ACCOUNTING
The fair value of an asset or liability is the price that would be received to sell the asset or paid to transfer the liability in an orderly transaction occurring in the principal market (or most advantageous market in the absence of a principal market) for such asset or liability. In estimating fair value, the Company utilizes valuation techniques that are consistent with the market approach, the income approach, and/or the cost approach. Such valuation techniques are consistently applied. Inputs to valuation techniques include the assumptions market participants would use in pricing an asset or liability. ASC 825 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy under ASC 825 are described in "Note 1. Summary of Significant Accounting Policies" of these Notes to Consolidated Financial Statements.
In general, fair value is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally-developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality and the Company’s creditworthiness, among other things, as well as unobservable parameters. Any such valuation adjustments are applied consistently over time. The Company’s valuation methodologies may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. While management believes the Company’s valuation methodologies are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date. A more detailed description of the valuation methodologies used for assets and liabilities measured at fair value is set forth below.
Under ASC 825, the Company elected the FVO treatment for junior subordinated debt issued by WAL. This election is irrevocable and results in the recognition of unrealized gains and losses on the debt at each reporting date. These unrealized gains and losses are recognized in OCI rather than earnings. The Company did not elect FVO treatment for the junior subordinated debt assumed in the Bridge Capital Holdings acquisition.
The following table presents unrealized gains and losses from fair value changes on junior subordinated debt:
Year Ended December 31,
202520242023
(in millions)
Unrealized losses$(6.5)$(1.9)$(0.3)
Changes included in OCI, net of tax(4.9)(1.4)(0.2)
Fair value on a recurring basis
Financial assets and financial liabilities measured at fair value on a recurring basis include the following:
AFS debt securities: Securities classified as AFS are reported at fair value utilizing Level 1 and Level 2 inputs. For these securities, the Company obtains fair value measurements from an independent pricing service. The fair value measurements consider observable data that may include quoted prices in active markets, dealer quotes, market spreads, cash flows, the U.S. Treasury yield curve, live trading levels, trade execution data, market consensus prepayment speeds, credit information, and the bond’s terms and conditions, among other things.
Equity securities: Preferred stock and CRA investments are reported at fair value utilizing Level 1 inputs.
Independent pricing service: The Company's independent pricing service provides pricing information on the majority of the Company's Level 1 and Level 2 AFS debt securities. For a small subset of securities, other pricing sources are used, including observed prices on publicly traded securities and dealer quotes. Management independently evaluates the fair value measurements received from the Company's third-party pricing service through multiple review steps. First, management reviews what has transpired in the marketplace with respect to interest rates, credit spreads, volatility, and mortgage rates, among other things, and develops an expectation of changes to the securities' valuations from the previous quarter. Then, management selects a sample of investment securities and compares the values provided by its primary third-party pricing service to the market values obtained from secondary sources, including other pricing services and safekeeping statements, and evaluates those with notable variances. In instances where there are discrepancies in pricing from various sources and management expectations, management may manually price securities using currently observed market data to determine whether they can develop similar prices or may utilize bid information from broker dealers. Any remaining discrepancies between management's review and the prices provided by the vendor are discussed with the vendor and/or the Company's other valuation advisors.
Trading securities and loans HFS: Certain government-insured or guaranteed and agency-conforming 1-4 family residential loans HFS and trading securities are salable into active markets. Accordingly, the fair value of these loans and securities is based primarily on quoted market or contracted selling prices or a market price equivalent, which are categorized as Level 2 in the fair value hierarchy. The Company's loans HFS classified as Level 3 in the fair value hierarchy are measured using a weighted average blend of loan values assuming redelivery into GNMA securities and liquidation, each adjusted by the lifetime liquidation probability.
Mortgage servicing rights: MSRs are measured based on valuation techniques using Level 3 inputs. The Company uses a discounted cash flow model that incorporates assumptions market participants would use in estimating the fair value of servicing rights, including, but not limited to, option adjusted spread, conditional prepayment rate, servicing fee rate, recapture rate, and cost to service.
Derivative financial instruments: Forward contracts are measured based on valuation techniques using Level 2 inputs, such as quoted market prices, contracted selling prices, or a market price equivalent. Interest rate and foreign currency contracts are reported at fair value utilizing Level 2 inputs. The Company obtains dealer quotations to value its interest rate contracts. IRLCs are measured based on valuation techniques that consider loan type, underlying loan amount, maturity date, note rate, loan program, and expected settlement date, with Level 3 inputs for the servicing release premium and pull-through rate. These measurements are adjusted at the loan level to consider the servicing release premium and loan pricing adjustment specific to each loan. The base value is then adjusted for estimated pull-through rates. The pull-through rate and servicing fee multiple are unobservable inputs based on historical experience. Equity warrants are measured using a Black-Scholes option pricing model based on contractual strike price, expected term, the risk-free interest rate, volatility assumptions, dividend yields, and underlying stock prices. As a majority of the warrants in our portfolio are with privately-held companies, volatility assumptions used in the Black Scholes model are based on public company comparables in similar industries. The volatility input is considered Level 3 as the underlying equity is not publicly traded and is determined using comparable publicly traded companies. The asset valuations are further adjusted using a reliability estimate due to the nature of data availability of privately-held companies. In addition to the above, warrants with public-held companies utilize the underlying stock price and are further adjusted by applying a discount up to 20 percent if certain sales restrictions are present.
Junior subordinated debt: The Company estimates the fair value of its junior subordinated debt using a discounted cash flow model which incorporates the effect of the Company’s own credit risk in the fair value of the liabilities (Level 3). The Company’s cash flow assumptions are based on contractual cash flows as the Company anticipates it will pay the debt according to its contractual terms.
The fair value of assets and liabilities measured at fair value on a recurring basis was determined using the following inputs: 
Fair Value Measurements at the End of the Reporting Period Using:
Quoted Prices in Active Markets for Identical Assets
(Level 1)
Significant Other Observable Inputs
(Level 2)
Significant Unobservable Inputs
(Level 3)
Fair Value
(in millions)
December 31, 2025
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$ $7,230 $ $7,230 
U.S. Treasury securities5,970   5,970 
CLO 2,747  2,747 
Private label residential MBS 1,039  1,039 
Tax-exempt 802  802 
Commercial MBS issued by GSEs and GNMA 635  635 
Corporate debt securities 297  297 
Other28 40  68 
Total AFS debt securities$5,998 $12,790 $ $18,788 
Equity securities
Preferred stock$52 $ $ $52 
CRA investments27   27 
Total equity securities$79 $ $ $79 
Loans HFS (2)$ $2,664 $700 $3,364 
Mortgage servicing rights  1,494 1,494 
Derivative assets (1) 148 59 207 
Liabilities:
Junior subordinated debt (3)$ $ $71 $71 
Derivative liabilities (1) 105 1 106 
(1)See "Note 15. Derivatives and Hedging Activities." Derivative assets and liabilities exclude margin of $366 million and $7 million, respectively.
(2)Includes only the portion of loans HFS that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
(3)Includes only the portion of junior subordinated debt that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
 Fair Value Measurements at the End of the Reporting Period Using:
Quoted Prices in Active Markets for Identical Assets
(Level 1)
Significant Other Observable Inputs
(Level 2)
Significant Unobservable Inputs
(Level 3)
Fair
Value
 (in millions)
December 31, 2024
Assets:
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$— $5,831 $— $5,831 
U.S. Treasury securities4,383 — — 4,383 
Private label residential MBS— 947 — 947 
Tax-exempt— 845 — 845 
CLO— 570 — 570 
Commercial MBS issued by GSEs and GNMA— 437 — 437 
Corporate debt securities— 386 — 386 
Other67 — 69 
Total AFS debt securities$4,385 $9,083 $— $13,468 
Equity securities
Preferred stock$91 $— $— $91 
CRA investments26 — — 26 
Total equity securities$117 $— $— $117 
Loans - HFS (2)$— $2,240 $$2,244 
Mortgage servicing rights— — 1,127 1,127 
Derivative assets (1)— 198 35 233 
Liabilities:
Junior subordinated debt (3)$— $— $65 $65 
Derivative liabilities (1)— 69 76 
(1)See "Note 15. Derivatives and Hedging Activities." In addition, the carrying value of loans was decreased by $96 million as of December 31, 2024 for the effective portion of the hedge, which relates to the fair value of the hedges put in place to mitigate against fluctuations in interest rates. Derivative assets and liabilities exclude margin of $72 million and $3 million, respectively.
(2)Includes only the portion of loans HFS that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
(3)Includes only the portion of junior subordinated debt that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
The change in Level 3 liabilities measured at fair value on a recurring basis included in OCI was as follows: 
Junior Subordinated Debt
Year Ended December 31,
202520242023
(in millions)
Beginning balance$(64.7)$(62.8)$(62.5)
Change in fair value (1)(6.5)(1.9)(0.3)
Ending balance$(71.2)$(64.7)$(62.8)
(1)Unrealized (losses) gains attributable to changes in the fair value of junior subordinated debt are recorded in OCI, net of tax, and totaled $(4.9) million, $(1.4) million, and $(0.2) million for the years ended December 31, 2025, 2024, and 2023, respectively.
The significant unobservable inputs used in the fair value measurements of these Level 3 liabilities were as follows: 
December 31, 2025Valuation TechniqueSignificant Unobservable InputsInput Value
(in millions)
Junior subordinated debt$71 Discounted cash flowImplied credit rating of the Company5.36 %
December 31, 2024Valuation TechniqueSignificant Unobservable InputsInput Value
(in millions)
Junior subordinated debt$65 Discounted cash flowImplied credit rating of the Company7.43 %
The significant unobservable inputs used in the fair value measurement of the Company’s junior subordinated debt as of December 31, 2025 and 2024 was the implied credit risk for the Company. The implied credit risk spread as of December 31, 2025 and 2024 was calculated as the difference between the average of the 10 and 15-year 'BB' rated financial indexes over the corresponding swap indexes.
As of December 31, 2025, the Company estimates the discount rate at 5.36%, which represents an implied credit spread of 1.71% plus three-month SOFR (3.65%). As of December 31, 2024, the Company estimated the discount rate at 7.43%, which was a 3.12% credit spread plus three-month SOFR (4.31%).
The change in Level 3 assets and liabilities measured at fair value on a recurring basis included in income was as follows:
For the Year Ended December 31,
20252024
Loans HFSMSRsIRLCs (1)Loans HFSMSRsIRLCs (1)
(in millions)
Balance, beginning of period$3 $1,127 $(2)$$1,124 $18 
Purchases and additions916 1,196 24,221 93 923 18,896 
Sales and payments(245)(629) (95)(905)— 
Transfers from Level 2 to Level 36   — — 
Settlement of IRLCs upon acquisition or origination of loans HFS  (24,217)— — (18,916)
Change in fair value20 10 17 — 144 — 
Realization of cash flows (210) — (159)— 
Balance, end of period$700 $1,494 $19 $$1,127 $(2)
Changes in unrealized gains (losses) for the period (2)$20 $7 $19 $— $71 $(2)
(1)    IRLC asset and liability positions are presented net.
(2)    Amounts recognized as part of non-interest income.
The significant unobservable inputs used in the fair value measurements of these Level 3 assets and liabilities were as follows:
December 31, 2025
Asset/liabilityKey inputsRangeWeighted average
MSRs:Option adjusted spread (in basis points)
283 - 317
316
Conditional prepayment rate (1)
6.1% - 14.1%
11.0 %
Recapture rate
0.0% - 55.0%
25.5 %
Servicing fee rate (in basis points)
25.0 - 56.5
38.1
Cost to service
$77 - $83
$79
Loans HFS:Lifetime liquidation probability (2)
1.6% - 10.7%
4.6 %
IRLCs:Servicing fee multiple
4.7 - 6.5
5.5
Pull-through rate
74% - 100%
92 %
December 31, 2024
Asset/liabilityKey inputsRangeWeighted average
MSRs:Option adjusted spread (in basis points)
21 - 315
237
Conditional prepayment rate (1)
8.4% - 19.0%
14.0 %
Recapture rate
20.0% - 20.0%
20.0 %
Servicing fee rate (in basis points)
25.0 - 56.5
36.4
Cost to service
$75 - $95
$82
Loans HFS:Whole loan spread to TBA price (in basis points) (2)
(9.0) - 0.0
(7.0)
IRLCs:Servicing fee multiple
4.3 - 6.4
5.3
Pull-through rate
76% - 100%
92 %
(1)    Lifetime total prepayment speed annualized.
(2)    Level 3 loans HFS at December 31, 2025 primarily consisted of EBO loans, which utilized lifetime liquidation probability as a significant unobservable input , whereas at December 31, 2024, these loans were largely non-agency loans that utilized whole loan spread to TBA price as a significant unobservable input.
The following is a summary of the difference between the aggregate fair value and the aggregate UPB of loans HFS for which the FVO has been elected:
December 31,
20252024
Fair valueUPBDifferenceFair valueUPBDifference
(in millions)
Loans HFS:
Current through 89 days delinquent$2,846 $2,744 $102 $2,244 $2,195 $49 
90 days or more delinquent518 501 17 — — — 
Total$3,364 $3,245 $119 $2,244 $2,195 $49 
Fair value on a nonrecurring basis
Certain assets are measured at fair value on a nonrecurring basis. That is, the assets are not measured at fair value on an ongoing basis, but are subject to fair value adjustments in certain circumstances (for example, when there is evidence of credit deterioration). The following table presents such assets carried on the Consolidated Balance Sheet by caption and by level within the ASC 825 hierarchy:
 Fair Value Measurements at the End of the Reporting Period Using
 TotalQuoted Prices in Active Markets for Identical Assets
(Level 1)
Active Markets for Similar Assets
(Level 2)
Unobservable Inputs
(Level 3)
 (in millions)
As of December 31, 2025
Loans HFI$395 $ $ $395 
Other assets acquired through foreclosure137   137 
As of December 31, 2024
Loans HFI$561 $— $— $561 
Other assets acquired through foreclosure52 — — 52 
For Level 3 assets measured at fair value on a nonrecurring basis as of period end, the significant unobservable inputs used in the fair value measurements were as follows:
December 31, 2025Valuation Technique(s)Significant Unobservable InputsRange
(in millions)
Loans HFI$395 Collateral methodThird party appraisalCosts to sell
6.0% to 10.0%
Discounted cash flow methodDiscount rateContractual loan rate
3.0% to 8.0%
Scheduled cash collectionsProbability of default
0% to 20.0%
Proceeds from non-real estate collateralLoss given default
0% to 70.0%
Other assets acquired through foreclosure137 Collateral methodThird party appraisalCosts to sell
1.0% to 6.0%
December 31, 2024Valuation Technique(s)Significant Unobservable InputsRange
(in millions)
Loans HFI$561 Collateral methodThird party appraisalCosts to sell
6.0% to 10.0%
Discounted cash flow methodDiscount rateContractual loan rate
3.0% to 8.0%
Scheduled cash collectionsProbability of default
0% to 20.0%
Proceeds from non-real estate collateralLoss given default
0% to 70.0%
Other assets acquired through foreclosure52 Collateral methodThird party appraisalCosts to sell
1.0% to 6.0%
Loans HFI: Loans measured at fair value on a nonrecurring basis include collateral dependent loans. The specific reserves for these loans are based on collateral value, net of estimated disposition costs and other identified quantitative inputs. Collateral value is determined based on independent third-party appraisals or internally-developed discounted cash flow analyses. Appraisals may utilize a single valuation approach or a combination of approaches, including comparable sales and the income approach. Fair value is determined, where possible, using market prices derived from an appraisal or evaluation, which are considered to be Level 2. However, certain assumptions and unobservable inputs are often used by the appraiser, therefore qualifying the assets as Level 3 in the fair value hierarchy. In addition, when adjustments are made to an appraised value to reflect various factors such as the age of the appraisal or known changes in the market or the collateral, such valuation inputs are considered unobservable and the fair value measurement is categorized as a Level 3 measurement. Internal discounted cash flow analyses are also utilized to estimate the fair value of these loans, which considers internally-developed, unobservable inputs such as discount rates, default rates, and loss severity.
Total Level 3 collateral dependent loans had an estimated fair value of $395 million and $561 million at December 31, 2025 and 2024, respectively, net of a specific ACL of $15 million and $46 million at December 31, 2025 and 2024, respectively.
Other assets acquired through foreclosure: Other assets acquired through foreclosure consist of properties acquired as a result of, or in-lieu-of, foreclosure. These assets are initially reported at the fair value determined by independent appraisals using appraised value less estimated cost to sell. Such properties are generally re-appraised every 12 months. Costs relating to the development or improvement of the assets are capitalized and costs relating to holding the assets are charged to expense.
Fair value is determined, where possible, using market prices derived from an appraisal or evaluation, which are considered to be Level 2. However, certain assumptions and unobservable inputs are often used by the appraiser, therefore qualifying the assets as Level 3 in the fair value hierarchy. When significant adjustments are based on unobservable inputs, such as when a current appraised value is not available or management determines the fair value of the collateral is further impaired below the appraised value and there is no observable market price, the resulting fair value measurement has been categorized as a Level 3 measurement. The Company had $137 million and $52 million of such assets at December 31, 2025 and 2024, respectively.
Fair Value of Financial Instruments
The estimated fair value of the Company’s financial instruments is as follows: 
December 31, 2025
Carrying AmountFair Value
Level 1Level 2Level 3Total
(in millions)
Financial assets:
Investment securities:
HTM$1,584 $ $1,427 $ $1,427 
AFS18,788 5,998 12,790  18,788 
Equity securities79 79   79 
Derivative assets (1)207  148 59 207 
Loans HFS3,498  2,664 834 3,498 
Loans HFI, net58,216   57,206 57,206 
Mortgage servicing rights1,494   1,494 1,494 
Accrued interest receivable473  473  473 
Financial liabilities:
Deposits$77,159 $ $77,185 $ $77,185 
Other borrowings5,240  5,242  5,242 
Qualifying debt1,076  981 87 1,068 
Derivative liabilities (1)106  105 1 106 
Accrued interest payable116  116  116 
(1)    Derivative assets and liabilities exclude margin of $366 million and $7 million, respectively.
December 31, 2024
Carrying AmountFair Value
Level 1Level 2Level 3Total
(in millions)
Financial assets:
Investment securities:
HTM$1,526 $— $1,309 $— $1,309 
AFS13,468 4,385 9,083 — 13,468 
Equity securities117 117 — — 117 
Derivative assets (1)233 — 198 35 233 
Loans HFS2,286 — 2,259 27 2,286 
Loans HFI, net53,302 — — 53,070 53,070 
Mortgage servicing rights1,127 — — 1,127 1,127 
Accrued interest receivable362 — 362 — 362 
Financial liabilities:
Deposits$66,341 $— $66,393 $— $66,393 
Other borrowings5,573 — 5,545 — 5,545 
Qualifying debt899 — 789 78 867 
Derivative liabilities (1)76 — 69 76 
Accrued interest payable138 — 138 — 138 
(1)    Derivative assets and liabilities exclude margin of $72 million and $3 million, respectively.

Interest rate risk
The Company assumes interest rate risk (the risk to the Company’s earnings and capital from changes in interest rate levels) as a result of its normal operations. As a result, the fair values of the Company’s financial instruments, as well as its future net interest income, will change when interest rate levels change and that change may be either favorable or unfavorable to the Company.
Interest rate risk exposure is measured using interest rate sensitivity analysis to determine the Company's change in EVE and net interest income resulting from hypothetical changes in interest rates. If potential changes to EVE and earnings resulting from hypothetical interest rate changes are not within the limits established by the BOD, the BOD may direct management to adjust the asset and liability mix to bring interest rate risk within BOD-approved limits.
WAB has an ALCO charged with managing interest rate risk within the BOD-approved limits. Limits are structured to preclude an interest rate risk profile which does not conform to both management and BOD risk tolerances without BOD and ALCO approval. Interest rate risk is also evaluated at the Parent level, which is reported to the BOD and its Finance and Investment Committee.
Fair value of commitments
The estimated fair value of letters of credit outstanding at December 31, 2025 and 2024 approximates zero as there have been no significant changes in borrower creditworthiness. Loan commitments on which the committed interest rates are less than the current market rate are insignificant at December 31, 2025 and 2024.
v3.25.4
Regulatory Capital Requirements
12 Months Ended
Dec. 31, 2025
Banking and Thrift, Other Disclosure [Abstract]  
Regulatory Capital Requirements
20. REGULATORY CAPITAL REQUIREMENTS
The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements could trigger certain mandatory or discretionary actions that, if undertaken, could have a direct material effect on the Company’s business and 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 their assets, liabilities, and certain off-balance sheet items as calculated under regulatory accounting practices. The capital amounts and classification are also subject to qualitative judgments by the regulators about components, risk weightings, and other factors.
As permitted by the regulatory capital rules, the Company elected the CECL transition option that delayed the estimated impact on regulatory capital resulting from the adoption of CECL over a five-year transition period ending December 31, 2024. Accordingly, capital ratios and amounts in 2024 include a 25% capital benefit that resulted from the increased ACL related to the adoption of ASC 326. This capital benefit was fully phased out beginning in 2025.
As of December 31, 2025 and 2024, the Company and the Bank exceeded the capital levels necessary to be classified as well-capitalized, as defined by the various banking agencies. The actual capital amounts and ratios for the Company and the Bank are presented in the following tables:
Total CapitalTier 1 CapitalRisk-Weighted AssetsTangible Average AssetsTotal Capital RatioTier 1 Capital RatioTier 1 Leverage RatioCommon Equity
Tier 1
(dollars in millions)
December 31, 2025
WAL$9,185 $7,672 $63,408 $94,007 14.5 %12.1 %8.2 %11.0 %
WAB8,667 7,750 63,395 93,891 13.7 12.2 8.3 11.8 
Well-capitalized ratios10.0 8.0 5.0 6.5 
Minimum capital ratios8.0 6.0 4.0 4.5 
December 31, 2024
WAL$7,922 $6,687 $56,019 $82,691 14.1 %11.9 %8.1 %11.3 %
WAB7,444 6,803 55,983 82,562 13.3 12.2 8.2 12.2 
Well-capitalized ratios10.0 8.0 5.0 6.5 
Minimum capital ratios8.0 6.0 4.0 4.5 
The Company and the Bank are also subject to liquidity and other regulatory requirements as administered by the federal banking agencies. These agencies have broad powers and at their discretion, could limit or prohibit the Company's payment of dividends, payment of certain debt service and issuance of capital stock and debt as they deem appropriate and as such, actions by the agencies could have a direct material effect on the Company’s business and financial statements.
The Company is also required to maintain specified levels of capital to remain in good standing with certain federal government agencies, including FNMA, FHLMC, GNMA, and HUD. These capital requirements are generally tied to the unpaid balances of loans included in the Company's servicing portfolio or loan production volume. Noncompliance with these capital requirements can result in various remedial actions up to, and including, removing the Company's ability to sell loans to and service loans on behalf of the respective agency. The Company believes it is in compliance with these requirements as of December 31, 2025.
v3.25.4
Employee Benefit Plans
12 Months Ended
Dec. 31, 2025
Retirement Benefits [Abstract]  
Employee Benefit Plans
21. EMPLOYEE BENEFIT PLANS
The Company has a qualified 401(k) employee benefit plan for all eligible employees. Participants are able to defer between 1% and 75% (up to a maximum of $23,500 for those under 50 years of age and $31,000 for those between 50 and 59 years of age) of their annual compensation. The Company may elect to match a discretionary amount each year, which was 100% of the first 5% of the participant’s compensation deferred into the plan during the year ended December 31, 2025. The Company’s contributions to this plan totaled $20.0 million, $17.8 million, and $17.7 million for the years ended December 31, 2025, 2024, and 2023, respectively.
In addition, the Company has a SERP, which is an unfunded noncontributory defined benefit pension plan. The SERP provides retirement benefits to certain Bridge officers based on years of service and final average salary. The projected benefit obligation was $14 million and $15 million as of December 31, 2025 and 2024, respectively, all of which was unfunded. Net periodic benefit cost totaled $1.0 million,$1.2 million, and $1.0 million for the years ended December 31, 2025, 2024, and 2023, respectively.
v3.25.4
Related Party Transactions
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Related Party Transactions
22. RELATED PARTY TRANSACTIONS
Principal stockholders, directors, and executive officers of the Company, their immediate family members, and companies they control or own more than a 10% interest in, are considered to be related parties. In the ordinary course of business, the Company engages in various related party transactions, including extending credit and bank service transactions. All related party transactions are subject to review and approval pursuant to the Company's related party transactions policy.
Federal banking regulations require any extensions of credit to insiders and their related interests not be offered on terms more favorable than would be offered to non-related borrowers of similar creditworthiness. The following table summarizes the aggregate activity for such loans:
Year Ended December 31,
20252024
(in millions)
Balance, beginning$22 $— 
New loans1 22 
Advances — 
Repayments and other — 
Balance, ending$23 $22 
None of these loans were past due, on nonaccrual status or have been restructured during the year ended December 31, 2025 to provide a reduction or deferral of interest or principal because of deterioration in the financial position of the borrower. In addition, there were no loans to a related party that were considered classified loans at December 31, 2025 or 2024. For the years ended December 31, 2025, 2024, and 2023 interest income associated with related party loans was approximately $1.5 million, $0.1 million, and $1.6 million, respectively. Loan commitments outstanding with related parties totaled $32 million and $82 million at December 31, 2025 and 2024, respectively.
The Company also accepts deposits from related parties, which totaled $79 million and $159 million at December 31, 2025 and 2024, respectively, with related interest expense of approximately $1.3 million during the year ended December 31, 2025 and $5.8 million and $1.1 million during the years ended December 31, 2024 and 2023, respectively. The decrease in deposits from related parties during the year ended December 31, 2025 is primarily related to changes in related parties of the Company's Board members.
During the year ended December 31, 2025, investments by related parties in WAB's $400 million subordinated debt issuance totaled $0.3 million.
Donations, sponsorships, and other payments to related parties totaled less than $1.0 million during each of the years ended December 31, 2025, 2024, and 2023.
v3.25.4
Parent Company Financial Information
12 Months Ended
Dec. 31, 2025
Parent Company Financial Information [Abstract]  
Parent Company Financial Information
23. PARENT COMPANY FINANCIAL INFORMATION
The condensed financial statements of the holding company are presented in the following tables:
WESTERN ALLIANCE BANCORPORATION
Condensed Balance Sheets 
 December 31,
 20252024
 (in millions)
ASSETS:
Cash and cash equivalents$211 $181 
Investment securities - equity8 31 
Investment in subsidiaries8,006 7,096 
Other assets121 85 
Total assets$8,346 $7,393 
LIABILITIES AND STOCKHOLDERS' EQUITY:
Qualifying debt$681 $674 
Accrued interest and other liabilities12 12 
Total liabilities693 686 
Total stockholders’ equity7,653 6,707 
Total liabilities and stockholders’ equity$8,346 $7,393 
WESTERN ALLIANCE BANCORPORATION
Condensed Income Statements 
 Year Ended December 31,
 202520242023
 (in millions)
Income:
Dividends from subsidiaries$400.0 $240.0 $330.0 
Interest income6.9 2.7 2.9 
Non-interest income10.0 22.5 1.5 
Total income416.9 265.2 334.4 
Expense:
Interest expense24.7 25.7 25.4 
Non-interest expense38.8 27.4 29.3 
Total expense63.5 53.1 54.7 
Income before income taxes and equity in undistributed earnings of subsidiaries353.4 212.1 279.7 
Income tax benefit11.2 6.1 10.3 
Income before equity in undistributed earnings of subsidiaries364.6 218.2 290.0 
Equity in undistributed earnings of subsidiaries604.4 569.5 432.4 
Net income969.0 787.7 722.4 
Dividends on preferred stock12.8 12.8 12.8 
Net income available to common stockholders$956.2 $774.9 $709.6 
Western Alliance Bancorporation
Condensed Statements of Cash Flows
Year Ended December 31,
202520242023
(in millions)
Cash flows from operating activities:
Net income$969.0 $787.7 $722.4 
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in net undistributed earnings of subsidiaries(604.4)(569.5)(432.4)
Change in fair value of assets and liabilities measured at fair value0.3 (0.2)(3.4)
Other operating activities, net(15.6)17.9 (1.8)
Net cash provided by operating activities349.3 235.9 284.8 
Cash flows from investing activities:
Purchases of securities — (153.9)
Principal pay downs, calls, maturities, and sales proceeds of securities23.1 — 155.5 
Capital contributions to subsidiaries(75.0)— (50.0)
Other investing activities, net(14.2)(19.0)(10.0)
Net cash used in investing activities(66.1)(19.0)(58.4)
Cash flows from financing activities:
Common stock repurchases(68.2)— — 
Proceeds from issuance of common stock, net 0.1 0.1 
Cash dividends paid on common and preferred stock(184.7)(176.8)(171.5)
Net cash used in financing activities(252.9)(176.7)(171.4)
Net increase in cash and cash equivalents30.3 40.2 55.0 
Cash and cash equivalents at beginning of year180.5 140.3 85.3 
Cash and cash equivalents at end of year$210.8 $180.5 $140.3 
v3.25.4
Segments
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segments
24. SEGMENTS
Beginning with the annual period ending December 31, 2024, the Company adopted the guidance within ASU 2023-07, Segment Reporting (Topic 280), which expanded disclosure requirements for significant segment expenses and other segment items. In connection with the adoption of this guidance, the components that comprise net interest income, which include interest income, interest expense and funds transfer pricing adjustments, are presented in separate line items in the reportable segment income statement tables below. Salaries and employee benefits are also presented separately as these expenses were previously included within total non-interest expense. Income statement information for prior periods was recast to conform to the current presentation.
The Company's operating segments are aggregated with a focus on products and services offered and consist of three reportable segments:
Commercial: provides commercial banking and treasury management products and services to small and middle-market businesses, specialized banking services to sophisticated commercial institutions and investors within niche industries, as well as financial services to the real estate industry.
Consumer Related: offers both commercial banking services to enterprises in consumer-related sectors and consumer banking services, such as residential mortgage banking.
Corporate & Other: consists of the Company's investment portfolio, Corporate borrowings and other related items, income and expense items not allocated to other reportable segments, and inter-segment eliminations.
The Company's chief operating decision maker is the Chief Executive Officer. The chief operating decision maker assesses overall segment performance based on pre-tax income and uses this metric to allocate resources for each segment, focusing on budgeting and forecasting.
The Company's segment reporting process begins with the assignment of all loan and deposit accounts directly to the segments where these products are originated and/or serviced. Equity capital is assigned to each segment based on the risk profile of their assets and liabilities. With the exception of goodwill, which is assigned a 100% weighting, equity capital allocations ranged from 0% to 25% during the year. Any excess or deficient equity not allocated to segments based on risk is assigned to the Corporate & Other segment.
Net interest income, provision for credit losses, and non-interest expense amounts are recorded in their respective segments to the extent the amounts are directly attributable to those segments. Net interest income is recorded in each segment on a TEB with a corresponding increase in income tax expense, which is eliminated in the Corporate & Other segment.
Further, net interest income of a reportable segment includes a funds transfer pricing process that matches assets and liabilities with similar interest rate sensitivity and maturity characteristics. Using this funds transfer pricing methodology, liquidity is transferred between users and providers. A net user of funds has lending/investing in excess of deposits/borrowings and a net provider of funds has deposits/borrowings in excess of lending/investing. A segment that is a user of funds is charged for the use of funds, while a provider of funds is credited through funds transfer pricing, which is determined based on the average estimated life of the assets or liabilities in the portfolio. Residual funds transfer pricing mismatches are allocable to the Corporate & Other segment and presented in net interest income.
The net income amount for each reportable segment is further derived by the use of expense allocations. Certain expenses not directly attributable to a specific segment are allocated across all segments based on key metrics, such as number of employees, number of transactions processed for loans and deposits, and average loan and deposit balances. These types of expenses include information technology, operations, human resources, finance, risk management, credit administration, legal, and marketing.
Income taxes are applied to each segment based on estimated effective tax rates. Any difference in the corporate tax rate and the aggregate effective tax rates in the segments are adjusted in the Corporate & Other segment.
The assignment and allocation methodologies used in the segment reporting process discussed above change from time to time as systems are enhanced, methods for evaluating segment performance or product lines change or as business segments are realigned.
The following is a summary of reportable segment balance sheet information:
Consolidated CompanyCommercialConsumer RelatedCorporate & Other
At December 31, 2025:(in millions)
Assets:
Cash, cash equivalents, and investment securities$24,034 $16 $ $24,018 
Loans HFS3,498 67 3,431  
Loans HFI, net of deferred fees and costs58,677 34,784 23,893  
Less: allowance for credit losses(461)(390)(71) 
Net loans HFI58,216 34,394 23,822  
Goodwill and other intangible assets, net649 290 359  
Other assets6,377 352 2,237 3,788 
Total assets$92,774 $35,119 $29,849 $27,806 
Liabilities:
Deposits$77,159 $30,806 $40,466 $5,887 
Borrowings and qualifying debt6,316  48 6,268 
Other liabilities1,353 91 336 926 
Total liabilities84,828 30,897 40,850 13,081 
Allocated equity:7,946 3,400 2,570 1,976 
Total liabilities and equity$92,774 $34,297 $43,420 $15,057 
Excess funds provided (used) (822)13,571 (12,749)
At December 31, 2024:
Assets:
Cash, cash equivalents, and investment securities$19,191 $14 $— $19,177 
Loans HFS2,286 — 2,286 — 
Loans HFI, net of deferred fees and costs53,676 31,544 22,132 — 
Less: allowance for credit losses(374)(320)(54)— 
Net loans HFI53,302 31,224 22,078 — 
Goodwill and other intangible assets, net659 291 368 — 
Other assets5,496 367 1,923 3,206 
Total assets$80,934 $31,896 $26,655 $22,383 
Liabilities:
Deposits$66,341 $25,487 $33,767 $7,087 
Borrowings and qualifying debt6,472 15 37 6,420 
Other liabilities1,414 72 476 866 
Total liabilities74,227 25,574 34,280 14,373 
Allocated equity:6,707 2,727 1,899 2,081 
Total liabilities and equity$80,934 $28,301 $36,179 $16,454 
Excess funds provided (used)— (3,595)9,524 (5,929)
The following is a summary of reportable segment income statement information:
Consolidated CompanyCommercialConsumer RelatedCorporate & Other
Year Ended December 31, 2025:(in millions)
Interest income$4,692.9 $2,462.1 $1,228.3 $1,002.5 
Interest expense1,828.1 637.1 636.6 554.4 
Funds transfer pricing (473.4)1,206.3 (732.9)
Net interest income (expense)2,864.8 1,351.6 1,798.0 (284.8)
Provision for (recovery of) credit losses224.1 207.9 20.2 (4.0)
Net interest income (expense) after provision for credit losses2,640.7 1,143.7 1,777.8 (280.8)
Non-interest income678.2 177.3 393.9 107.0 
Salaries and employee benefits757.5 143.4 164.5 449.6 
Other non-interest expense (1)1,354.2 557.4 1,204.7 (407.9)
Income (loss) before provision for income taxes1,207.2 620.2 802.5 (215.5)
Income tax expense (benefit)216.6 106.1 142.1 (31.6)
Net income (loss)$990.6 $514.1 $660.4 $(183.9)
Year Ended December 31, 2024:
Interest income$4,541.1 $2,499.6 $1,083.4 $958.1 
Interest expense1,922.2 681.3 611.6 629.3 
Funds transfer pricing— (650.7)994.2 (343.5)
Net interest income (expense)2,618.9 1,167.6 1,466.0 (14.7)
Provision for credit losses145.9 136.2 2.2 7.5 
Net interest income (expense) after provision for credit losses2,473.0 1,031.4 1,463.8 (22.2)
Non-interest income543.2 120.9 354.3 68.0 
Salaries and employee benefits631.1 135.6 132.6 362.9 
Other non-interest expense (1)1,393.9 486.1 1,228.3 (320.5)
Income before provision for income taxes991.2 530.6 457.2 3.4 
Income tax expense203.5 109.4 90.7 3.4 
Net income$787.7 $421.2 $366.5 $— 
Year Ended December 31, 2023:
Interest income$4,035.3 $2,426.6 $960.3 $648.4 
Interest expense1,696.4 485.2 417.9 793.3 
Funds transfer pricing— (554.2)358.3 195.9 
Net interest income2,338.9 1,387.2 900.6 51.1 
Provision for credit losses62.6 38.3 3.3 21.0 
Net interest income after provision for credit losses2,276.3 1,348.9 897.3 30.1 
Non-interest income280.7 (23.4)287.0 17.1 
Salaries and employee benefits566.3 149.7 125.8 290.8 
Other non-interest expense (1)1,057.1 430.7 799.3 (172.9)
Income (loss) before provision for income taxes933.6 745.1 259.2 (70.7)
Income tax expense (benefit)211.2 174.8 59.5 (23.1)
Net income (loss)$722.4 $570.3 $199.7 $(47.6)
(1)    The composition of other non-interest expense is consistent with Non-interest expense as presented in the Consolidated Income Statement.
v3.25.4
Revenue from Contracts with Customers
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer
25. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenue streams within the scope of ASC 606 include banking service charges and fees, disbursements and escrow fees, and interchange fees on credit and debit cards as detailed in the table below:
Year Ended December 31,
202520242023
(in millions)
Banking service charges and fees$69.9 $42.8 $76.3 
Disbursements and escrow fees50.4 12.9 12.5 
Interchange fees9.1 9.9 7.4 
Other fees6.4 2.4 2.4 
Total revenue from contracts with customers$135.8 $68.0 $98.6 
The Company had no material unsatisfied performance obligations as of December 31, 2025 or 2024.
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
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
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Cybersecurity and risks associated with information security represent key operational risks within the Company’s ERM Framework. These risks encompass potential fraud, harm to employees or customers, violations of privacy or information security laws, legal, regulatory compliance and reputational risk. Each of these risk dimensions is evaluated as part of the Company’s risk assessment process. Under the ERM Framework, the Company’s Information Security Risk and Compliance departments and all employees are the First Line and are responsible for identifying and measuring these risks so that controls proportionate to the risk involved can be designed and implemented. These controls are then monitored to ensure they are working as intended, including periodic testing of the controls. The results of monitoring and testing activities are then reported through the Company’s risk governance process to ensure issues are resolved on a timely basis.
Independent oversight of information security risk is provided by Enterprise & Operational Risk Management, which is a function within the Company’s Second Line. The Company’s risk governance oversight includes management committees (Technology & Third Party Risk Committee, Operational Risk Management Committee and ERM Committee). The Company manages the risk associated with cybersecurity and information security in alignment with risk tolerances set forth in the Company’s Board-approved Risk Appetite Statement.
Oversight of cybersecurity resides with the BOD, through its Risk committee, which is primarily responsible for monitoring management’s implementation of operations and technology risk controls, including those relating to cybersecurity and information security. The Audit Committee of the BOD oversees the audit control functions of which cybersecurity practices may be a part. The Company maintains a data protection and information security program designed to ensure adequate governance and oversight is in place while evolving to meet changes in applicable laws and regulations, and best practices. The Company’s information security controls and programs are designed to align with the NIST Cybersecurity Framework, FFIEC guidelines, Control Objectives for Information and Related Technologies and the Information Technology Infrastructure Library frameworks, along with applicable privacy laws.
Information security is the responsibility of all officers, employees and agents of the Company with oversight by the BOD. The Company continues to invest in developing and maintaining a robust information security function within the First Line. The Company’s CISO has 25 years of banking information security experience across a number of cybersecurity domains, including cloud security, networking, cyber defense, and data security.
The Company has a highly experienced CIO with a 35-year track record of defining and delivering strategic solutions to deliver value in top tier financial services organizations. While the CIO and information technology organizations collaborate with the CISO organization as described herein, to create independence between the CISO and CIO functions, the CISO reports to the Company’s Chief Administration Officer and the CIO reports to the Company’s Chief Banking Officer for NBL. Each Company employee is responsible for an effective cybersecurity defense which is enforced with mandatory interactive cyber awareness training, periodic newsletters, executive security briefs and updates. The BOD’s Risk Committee receives regular updates from the CISO and CIO on cybersecurity matters, and the BOD receives ongoing education from internal and external experts on emerging technologies, cybersecurity, data management, privacy, and fintech developments.
Cybersecurity assessment
The Company engages external third parties to perform assessments of our compliance with FFIEC’s cyber preparedness guidelines, the NIST Cybersecurity Framework, and Cyber Risk Institute standards and also advise on best practices for the use of cloud services, such as SWIFT and FedLine. To validate the effectiveness of the Company’s overall information security controls, the Second Line Enterprise and Operational Risk Management team hires external third parties to perform external and internal penetration testing designed to mimic the tactics used by individual hackers or criminal hacking organizations. The Company also engages external third parties to perform ongoing adversarial simulation.
The Company conducts regular internal cybersecurity assessments intended to measure inherent risk and guide adjustment of our security posture in response to the evolving threat environment. These include reviews against FFIEC’s recommendations on cyber preparedness, GLBA Safeguards Rule, and SWIFT security control requirements. The Company performs continuous internal and external vulnerability scanning to identify and remediate emerging vulnerabilities and strives to maintain conformance with Center for Internet Security benchmarks across cloud-based and on-premises technology. The Company also evaluates service provider security practices to ensure they maintain appropriate information security safeguards.
Cybersecurity operational measures
Operational execution of the Company’s cyber risk strategy is a collaborative effort between the CIO-led information technology organization, and the CISO-led data protection, information security and cybersecurity teams. The CIO establishes and implements the technical plan for cyber risk strategy which the CISO and his team review. After they have established a joint cyber risk plan, the Company’s Second Line reviews and challenges the plan. Thereafter, the CISO and CIO teams collaborate with subject-matter experts throughout the business to identify, monitor and mitigate material risks, as well as to monitor compliance with the Company’s security polices, and applicable laws and regulations. The Company’s SMC, which is part of the CISO organization, manages security through multiple external threat feeds and systems logs. Through the collection and integration of security-related IT infrastructure information, external threat intelligence and the expertise of trained SMC analysts, the Company works to identify and address potential indicators of compromise. Potential security events are identified and addressed through defined IT incident response activities, the SMC’s oversight through the SIEM platform and the Company’s CSR plan. The CSR plan is updated regularly and is designed to minimize impacts to clients and the Company arising from cyber incidents involving malicious code, unauthorized access or disclosure, data loss or misuse of systems or information. The CSR plan establishes procedures to detect, respond to, resolve and recover from cybersecurity incidents. Depending on the severity of a cyber event, the CSR plan may involve the Company’s Executive Leadership Team and the BOD, including the analysis of reporting requirements. The CSR plan is tested annually and includes technical simulations and enterprise-level executive management tabletop exercises.
Cyber threats are an ongoing reality and the Company and its third-party service providers encounter such threats in the normal course of business. As the threat environment continues to evolve, future cybersecurity incidents, whether affecting the Company or third party service providers, could have a material adverse effect on the Company's systems, operations, business strategy, financial condition, or operations. As of the date of this report, other than the risks discussed in “Risk Factors” to this report, the Company knows of no risks from cybersecurity threats that have materially affected or are reasonably likely to materially affect the Company, including its business strategy, results of operations, or financial condition.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Cybersecurity and risks associated with information security represent key operational risks within the Company’s ERM Framework. These risks encompass potential fraud, harm to employees or customers, violations of privacy or information security laws, legal, regulatory compliance and reputational risk. Each of these risk dimensions is evaluated as part of the Company’s risk assessment process. Under the ERM Framework, the Company’s Information Security Risk and Compliance departments and all employees are the First Line and are responsible for identifying and measuring these risks so that controls proportionate to the risk involved can be designed and implemented. These controls are then monitored to ensure they are working as intended, including periodic testing of the controls. The results of monitoring and testing activities are then reported through the Company’s risk governance process to ensure issues are resolved on a timely basis.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Independent oversight of information security risk is provided by Enterprise & Operational Risk Management, which is a function within the Company’s Second Line. The Company’s risk governance oversight includes management committees (Technology & Third Party Risk Committee, Operational Risk Management Committee and ERM Committee). The Company manages the risk associated with cybersecurity and information security in alignment with risk tolerances set forth in the Company’s Board-approved Risk Appetite Statement.
Oversight of cybersecurity resides with the BOD, through its Risk committee, which is primarily responsible for monitoring management’s implementation of operations and technology risk controls, including those relating to cybersecurity and information security.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Information security is the responsibility of all officers, employees and agents of the Company with oversight by the BOD. The Company continues to invest in developing and maintaining a robust information security function within the First Line.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] Each Company employee is responsible for an effective cybersecurity defense which is enforced with mandatory interactive cyber awareness training, periodic newsletters, executive security briefs and updates. The BOD’s Risk Committee receives regular updates from the CISO and CIO on cybersecurity matters, and the BOD receives ongoing education from internal and external experts on emerging technologies, cybersecurity, data management, privacy, and fintech developments.
Cybersecurity Risk Role of Management [Text Block]
Independent oversight of information security risk is provided by Enterprise & Operational Risk Management, which is a function within the Company’s Second Line. The Company’s risk governance oversight includes management committees (Technology & Third Party Risk Committee, Operational Risk Management Committee and ERM Committee). The Company manages the risk associated with cybersecurity and information security in alignment with risk tolerances set forth in the Company’s Board-approved Risk Appetite Statement.
Oversight of cybersecurity resides with the BOD, through its Risk committee, which is primarily responsible for monitoring management’s implementation of operations and technology risk controls, including those relating to cybersecurity and information security. The Audit Committee of the BOD oversees the audit control functions of which cybersecurity practices may be a part. The Company maintains a data protection and information security program designed to ensure adequate governance and oversight is in place while evolving to meet changes in applicable laws and regulations, and best practices. The Company’s information security controls and programs are designed to align with the NIST Cybersecurity Framework, FFIEC guidelines, Control Objectives for Information and Related Technologies and the Information Technology Infrastructure Library frameworks, along with applicable privacy laws.
Information security is the responsibility of all officers, employees and agents of the Company with oversight by the BOD. The Company continues to invest in developing and maintaining a robust information security function within the First Line. The Company’s CISO has 25 years of banking information security experience across a number of cybersecurity domains, including cloud security, networking, cyber defense, and data security.
The Company has a highly experienced CIO with a 35-year track record of defining and delivering strategic solutions to deliver value in top tier financial services organizations. While the CIO and information technology organizations collaborate with the CISO organization as described herein, to create independence between the CISO and CIO functions, the CISO reports to the Company’s Chief Administration Officer and the CIO reports to the Company’s Chief Banking Officer for NBL. Each Company employee is responsible for an effective cybersecurity defense which is enforced with mandatory interactive cyber awareness training, periodic newsletters, executive security briefs and updates. The BOD’s Risk Committee receives regular updates from the CISO and CIO on cybersecurity matters, and the BOD receives ongoing education from internal and external experts on emerging technologies, cybersecurity, data management, privacy, and fintech developments.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]
Information security is the responsibility of all officers, employees and agents of the Company with oversight by the BOD. The Company continues to invest in developing and maintaining a robust information security function within the First Line. The Company’s CISO has 25 years of banking information security experience across a number of cybersecurity domains, including cloud security, networking, cyber defense, and data security.
The Company has a highly experienced CIO with a 35-year track record of defining and delivering strategic solutions to deliver value in top tier financial services organizations. While the CIO and information technology organizations collaborate with the CISO organization as described herein, to create independence between the CISO and CIO functions, the CISO reports to the Company’s Chief Administration Officer and the CIO reports to the Company’s Chief Banking Officer for NBL. Each Company employee is responsible for an effective cybersecurity defense which is enforced with mandatory interactive cyber awareness training, periodic newsletters, executive security briefs and updates. The BOD’s Risk Committee receives regular updates from the CISO and CIO on cybersecurity matters, and the BOD receives ongoing education from internal and external experts on emerging technologies, cybersecurity, data management, privacy, and fintech developments.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] The Company’s CISO has 25 years of banking information security experience across a number of cybersecurity domains, including cloud security, networking, cyber defense, and data security.The Company has a highly experienced CIO with a 35-year track record of defining and delivering strategic solutions to deliver value in top tier financial services organizations. While the CIO and information technology organizations collaborate with the CISO organization as described herein, to create independence between the CISO and CIO functions, the CISO reports to the Company’s Chief Administration Officer and the CIO reports to the Company’s Chief Banking Officer for NBL. Each Company employee is responsible for an effective cybersecurity defense which is enforced with mandatory interactive cyber awareness training, periodic newsletters, executive security briefs and updates.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] Each Company employee is responsible for an effective cybersecurity defense which is enforced with mandatory interactive cyber awareness training, periodic newsletters, executive security briefs and updates. The BOD’s Risk Committee receives regular updates from the CISO and CIO on cybersecurity matters, and the BOD receives ongoing education from internal and external experts on emerging technologies, cybersecurity, data management, privacy, and fintech developments.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Nature of operation
Nature of operations
WAL is a bank holding company headquartered in Phoenix, Arizona, incorporated under the laws of the state of Delaware. WAL provides a full spectrum of customized loan, deposit and treasury management capabilities, including funds transfer and other digital payment offerings through its wholly-owned banking subsidiary, WAB. Effective as of October 4, 2025, the Company completed its brand unity initiative, consolidating its legacy division bank brands: ABA, BON, FIB, Bridge, and TPB, under a single unified name, Western Alliance Bank.
The Company also serves business customers through a national platform of specialized financial services, including mortgage banking services through AmeriHome and digital payment services for the class action legal industry. In addition, the Company has the following non-bank subsidiaries: CSI, a captive insurance company formed and licensed under the laws of the state of Arizona and established as part of the Company's overall enterprise risk management strategy, and WATC, which provides corporate trust services and levered loan administration solutions.
Basis of presentation
Basis of presentation
The accounting and reporting policies of the Company are in accordance with GAAP and conform to practices within the financial services industry. The accounts of the Company and its consolidated subsidiaries are included in the Consolidated Financial Statements.
Recent accounting pronouncements
Recent accounting pronouncements
Purchased Loans
In November 2025, the FASB issued guidance within ASU 2025-08, Financial Instruments - Credit Losses (Topic 326): Purchased Loans. The amendments in this update are intended to improve decision usefulness and comparability of financial reporting for acquired financial assets while retaining the measurement, presentation or disclosure requirements outlined in ASC 326. The update introduces the concept of "purchased seasoned loans," which refers to non-PCD loans acquired in a business combination or in an asset acquisition more than 90 days after their origination date. The amendments align the accounting for purchased seasoned loans with the gross-up methodology applied to PCD loans, whereby the initial estimate of credit losses is amortized over the life of the loan as a reduction to interest income, rather than being recognized immediately in earnings as credit loss expense. The update also includes an accounting policy election related to the subsequent measurement of expected credit losses on purchased seasoned loans for entities using a method other than a discounted cash flow analysis. Under this election, entities may use the amortized cost basis of the asset, rather than the unpaid principal balance to estimate credit losses on these loans.
The amendments in this update are effective for fiscal years beginning after December 15, 2026 and interim periods within those fiscal years, The amendments are to be applied prospectively and early adoption is permitted. The Company is currently evaluating the impact these amendments may have on its Consolidated Financial Statements.
Targeted Improvements to the Accounting for Internal-Use Software
In September 2025, the FASB issued guidance within ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40). The amendments in this update are intended to modernize and improve the accounting for internal-use software costs. The changes aim to make the recognition and capitalization of software costs more consistent across different development methodologies and eliminates the requirement to assess software development costs based on predefined project stages (e.g., preliminary, application development, post-implementation). The update requires entities to start capitalizing software costs when management has authorized and committed to funding the software project, it is probable the project will be completed, and the software will be used to perform the intended function.
The amendments in this update are effective for fiscal years beginning after December 15, 2027 and interim periods within fiscal years beginning after December 15, 2028. Early adoption is permitted in an interim or annual reporting period in which financial statements have not yet been issued and shall be adopted as of the beginning of an annual reporting period. The guidance may be applied prospectively, retrospectively, or via a modified transition approach. The Company plans to adopt this accounting guidance beginning January 1, 2026 and will apply the guidance on a prospective basis. The adoption of this guidance is not expected to have a material impact on the Company's Consolidated Financial Statements.
Disaggregation of Income Statement Expenses
In November 2024, the FASB issued guidance within ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Topic 220). The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. Entities will be required to disclose the amounts of employee compensation, depreciation, and intangible asset amortization included in each relevant expense caption. The update also requires entities to include certain amounts that are already required to be disclosed under current GAAP in the same disclosure as the other disaggregation requirements, disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively, and disclose the total amount of selling expenses and, in annual reporting periods, an entity’s definition of selling expenses.
The amendments in this update are effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027 and may be applied on a prospective or retrospective basis. The Company is currently evaluating the impact these amendments will have on its Consolidated Financial Statements.
Recently adopted accounting guidance
Improvements to Income Tax Disclosures
In December 2023, the FASB issued guidance within ASU 2023-09, Income Taxes (Topic 740). The amendments in this update are intended to increase visibility into various income tax components that affect the reconciliation of the effective tax rate to the statutory rate, as well as the qualitative and quantitative aspects of those components. Public business entities will be required to disclose on an annual basis, specific categories in the rate reconciliation and provide additional information for reconciling items that meet or exceed a five percent threshold (computed by multiplying pretax income by the applicable statutory income tax rate) and include disclosure of state and local jurisdictions that make up the majority of the state and local income tax category in the rate reconciliation. Additional disclosure items include disaggregation of income taxes paid to and income tax expense from federal, state, and foreign jurisdictions as well as disaggregation of income taxes paid to individual jurisdictions in which income taxes paid are equal to or greater than five percent of total income taxes paid.
The Company adopted this guidance on a prospective basis beginning with the annual period ending December 31, 2025 and has provided these enhanced income tax disclosures in Note 17. Income Taxes of these Notes to Consolidated Financial Statements. There was no impact on the Company's financial position or results of operations.
Improvements to Reportable Segment Disclosures
In November 2023, the FASB issued guidance within ASU 2023-07, Segment Reporting (Topic 280). The amendments in this update are intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures related to significant segment expenses. The amendments did not change how an entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments, and all existing segment disclosure requirements in ASC 280 and other Codification topics remain unchanged. The amendments in this update are incremental and require public entities that report segment information to disclose, on an annual and interim basis, significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss as well as other segment items. Annual disclosure of the title and position of the chief operating decision maker and how the reported measures of segment profit or loss are used to assess performance and allocation of resources is also required.
The Company adopted this guidance beginning with the annual period ending December 31, 2024 and applied these updates on a retrospective basis. Upon adoption, the Company provided additional expense detail within its segment disclosures and there was no impact on the Company's financial position or results of operations.
Use of estimates
Use of estimates
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management's estimates and judgments are ongoing and are based on experience, current and expected future conditions, third-party evaluations and various other assumptions that management believes are reasonable under the circumstances. The results of these estimates form the basis for making judgments about the carrying values of assets and liabilities, as well as identifying and assessing the accounting treatment with respect to commitments and contingencies. Actual results may differ from those estimates and assumptions used in the Consolidated Financial Statements and related notes. Material estimates susceptible to significant
changes in the near term, relate to: 1) the determination of the ACL; 2) certain assets and liabilities carried at fair value; and 3) accounting for income taxes.
Principles of consolidation
Principles of consolidation
As of December 31, 2025, WAL has the following significant wholly-owned subsidiaries: WAB and eight unconsolidated subsidiaries used as business trusts in connection with the issuance of trust-preferred securities.
WAB has the following significant subsidiaries: 1) WABT, which holds certain investment securities, municipal and nonprofit loans, and leases; 2) WA PWI, which holds interests in certain limited partnerships invested primarily in low income housing tax credits and small business investment corporations; 3) Helios Prime, which holds interests in certain limited partnerships invested in renewable energy projects; 4) BW, which operates as a real estate investment trust and holds certain of WAB's real estate loans and related securities; and 5) Western Finance Company, which purchases and originates equipment finance leases and provides mortgage banking services through its wholly-owned subsidiary, AmeriHome.
The Company does not have any other significant entities that should be consolidated. All significant intercompany balances and transactions have been eliminated in consolidation.
Reclassifications
Reclassifications
Certain amounts in the Consolidated Income Statements for the prior periods have been reclassified to conform to the current presentation. The reclassifications had no effect on net income or equity as previously reported.
In order to better categorize loans based on their underlying risk characteristics, note finance loans previously classified within the Company's warehouse lending loan portfolio segment at December 31, 2024, were reclassified to the other commercial and industrial loan portfolio segment during the year ended December 31, 2025. In addition, the warehouse lending loan portfolio segment was renamed mortgage finance, consisting of mortgage warehouse lines and MSR financing facilities. The prior period disclosures presented in "Note 4. Loans, Leases and Allowance for Credit Losses" of these Notes to Consolidated Financial Statements and "Management's Discussion and Analysis of Financial Condition and Results of Operations" in Item 7 of this Form 10-K were recast to reflect this change in loan portfolio segments.
Cash and cash equivalents
Cash and cash equivalents
For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from banks (including cash items in process of clearing), interest-bearing balances due from correspondent banks and the FRB, and federal funds sold.
Business combinations
Business combinations
Business combinations are accounted for under the acquisition method of accounting in accordance with ASC 805, Business Combinations. Under the acquisition method, the acquiring entity in a business combination recognizes all of the acquired assets and assumed liabilities at their estimated fair values as of the date of acquisition. Any excess of the purchase price over the fair value of net assets and other identifiable intangible assets acquired is recorded as goodwill. To the extent the fair value of net assets acquired, including identified intangible assets, exceeds the purchase price, a bargain purchase gain is recognized. Assets acquired and liabilities assumed from contingencies are also recognized at fair value if the fair value can be determined during the measurement period, which is no more than one year from the acquisition date. Results of operations of an acquired business are included in the Consolidated Income Statement from the date of acquisition. Acquisition-related costs, including conversion and restructuring charges, are expensed as incurred.
Investment securities
Investment securities
Investment securities include debt and equity securities. Debt securities may be classified as HTM, AFS, or trading. The appropriate classification is initially decided at the time of purchase.
Securities classified as HTM are those debt securities the Company has both the intent and ability to hold to maturity regardless of changes in market conditions, liquidity needs, or general economic conditions. HTM securities are carried at amortized cost. The sale of an HTM security within three months of its maturity date or after the majority of the principal outstanding has been collected is considered a maturity for purposes of classification and disclosure.
Securities classified as AFS are debt securities the Company intends to hold for an indefinite period of time, but not necessarily to maturity. AFS securities are carried at their estimated fair value, with unrealized holding gains and losses reported in OCI, net of tax. Any decision to sell a security classified as AFS would be based on various factors, including significant movements in interest rates or market conditions, changes in the maturity mix of the Company’s assets and liabilities, liquidity needs,
decline in credit quality, and regulatory capital considerations. When AFS debt securities are sold, the unrealized gains or losses are reclassified from OCI to non-interest income.
Trading securities are debt securities bought and held principally for the purpose of selling them in the near term and therefore only held for a short period of time. Trading securities are carried at their estimated fair value, with changes in fair value reported in earnings as non-interest income.
Equity securities are carried at their estimated fair value, with changes in fair value reported in earnings as non-interest income.
Interest income is recognized based on the coupon rate. For HTM and AFS securities, interest income also includes the amortization of purchase premiums and the accretion of purchase discounts. Premiums and discounts on investment securities are generally amortized or accreted over the contractual life of the security using the interest method. For the Company's mortgage-backed securities, amortization or accretion of premiums or discounts are adjusted for anticipated prepayments. Gains and losses on the sale of investment securities are recorded on the trade date and determined using the specific identification method.
A debt security is placed on nonaccrual status at the time its principal or interest payments become 90 days past due. Interest accrued but not received for a security placed on nonaccrual is reversed through interest income.
Allowance for credit losses on investment securities, Off-balance sheet credit exposures, including unfunded loan commitments and Allowance for credit losses on loans HFI
Allowance for credit losses on investment securities
The credit loss model under ASC 326-20, applicable to HTM debt securities, requires recognition of lifetime expected credit losses through an allowance account at the time the security is purchased. The Company measures expected credit losses on its HTM debt securities on a collective basis by major security type. The Company's HTM securities portfolio consists of low income housing tax-exempt bonds and private label residential MBS. Low income housing tax-exempt bonds share similar risk characteristics with the Company's CRE, non-owner occupied or construction and land loan pools, given the similarity in underlying assets or collateral. Accordingly, expected credit losses on HTM securities are estimated using the same models and approaches as these loan pools, which utilize risk parameters (PD, LGD and EAD) in the measurement of expected credit losses. The historical data used to estimate probability of default and severity of loss in the event of default is derived or obtained from internal and external sources and adjusted for the expected effects of reasonable and supportable forecasts over the expected lives of the securities. Accrued interest receivable on HTM securities, which is included in Other assets on the Consolidated Balance Sheet, is excluded from the estimate of expected credit losses.
The credit loss model under ASC 326-30, applicable to AFS debt securities, requires recognition of credit losses through an allowance account once securities become impaired. For AFS debt securities, a decline in fair value due to credit loss results in recognition of an ACL. Impairment may result from credit deterioration of the issuer or collateral underlying the security. An assessment to determine whether a decline in fair value resulted from a credit loss is performed at the individual security level. Among other factors, the Company considers: 1) the extent to which the fair value is less than the amortized cost basis; 2) the financial condition and near term prospects of the issuer, including consideration of relevant financial metrics or ratios of the issuer; 3) any adverse conditions related to an industry or geographic area of an issuer; 4) any changes to the rating of the security by a rating agency; and 5) any past due principal or interest payments from the issuer. If an assessment of the above factors indicates a credit loss exists, the Company records an ACL for the excess of the amortized cost basis over the present value of cash flows expected to be collected, limited to the amount the security's fair value is less than its amortized cost basis. Subsequent changes in the ACL are recorded as a provision for (or recovery of) credit loss expense. Interest accruals and amortization and accretion of premiums and discounts are suspended and any unpaid accrued interest is reversed when a credit loss is recognized in earnings. Any interest received after the security has been placed on nonaccrual status is recognized on a cash basis. Accrued interest receivable on AFS debt securities, which is included in Other assets on the Consolidated Balance Sheet, is excluded from the estimate of expected credit losses.
For each AFS security in an unrealized loss position, the Company also considers: 1) its intent to hold the security until anticipated recovery of the security's fair value; and 2) whether it is more-likely-than not the Company would be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the debt security is written down to its fair value. At such time, any unrealized holding losses recorded in AOCI are reversed and the write-down is charged against the ACL with any incremental impairment recorded in earnings.
Charge-offs are recognized through reversal of the ACL and a direct charge to the amortized cost basis of the AFS security. The Company considers the following events to be indicators that a charge-off should be taken: 1) bankruptcy of the issuer; 2) significant adverse event(s) affecting the issuer in which it is improbable for the issuer to make its remaining payments on the security; and 3) significant loss of value of the underlying collateral behind a security. Recoveries on debt securities, if any, are recorded in the period received.
Allowance for credit losses on loans HFI
Credit risk is inherent in the business of extending loans and leases to borrowers and is continuously monitored by management and reflected within the ACL. The ACL is an estimate of life-of-loan losses for the Company's loans HFI. The ACL is a valuation account that is deducted from the amortized cost basis of loans HFI to present the net amount expected to be collected. The estimate of expected credit losses excludes accrued interest receivable on these loans, except for accrued interest related to the Residential-EBO loan pool. Accrued interest receivable, net of an ACL on the Residential-EBO loan pool, is included in Other assets on the Consolidated Balance Sheet. The ACL on loans HFI includes an estimate of future charge-offs as well as an offset for expected recoveries of amounts previously charged-off. The Company formally re-evaluates and establishes the appropriate level of the ACL on a quarterly basis.
Determining the appropriateness of the allowance is complex and requires judgment by management about the effects of matters that are inherently uncertain. In future periods, evaluations of the overall loan portfolio or particular segments of the loan portfolio, in light of the factors and forecasts then prevailing, may result in significant changes in the ACL and provision for credit losses in those future periods. The allowance level is influenced by loan volumes and mix, average remaining maturities, loan performance metrics, asset quality characteristics, delinquency status, historical credit loss experience, and other conditions influencing loss expectations, such as reasonable and supportable forecasts of economic conditions. The methodology for estimating the amount of expected credit losses reported in the ACL has two basic components: first, an asset-specific component involving individual loans that do not share similar risk characteristics with other loans and the measurement of expected credit losses for such individual loans and second, a pooled component for estimated expected credit losses for loans that share similar risk characteristics.
Loans that do not share risk characteristics with other loans
Loans that do not share risk characteristics with other loans are evaluated on an individual basis. Loans evaluated individually are not included in the collective evaluation. These loans consist of loans with unique features or loans that no longer share risk characteristics with other pooled loans. The process for determining whether a loan should be evaluated on an individual basis begins with a determination of credit rating. With the exception of residential loans, all nonaccrual loans graded Substandard or worse with a total commitment of $1.0 million or more are evaluated on an individual basis. For these loans, the allowance is based primarily on the fair value of the underlying collateral, utilizing independent third-party appraisals, and assessment of borrower guarantees.
Loans that share similar risk characteristics with other loans
In estimating the component of the ACL for loans that share similar risk characteristics, loans are segregated into loan segments with shared risk characteristics. The Company's primary portfolio segments align with the methodology applied in estimating the ACL under CECL. Loans are designated and pooled into loan segments based on product types, business lines, and other risk characteristics.
In determining the ACL, the Company derives an estimate of expected credit losses primarily using an expected loss methodology that incorporates risk parameters (PD, LGD, and EAD), which are derived from various vendor models, internally-developed statistical models, or non-statistical estimation approaches. Probability of default is projected in these models or estimation approaches using a single economic scenario and were developed to incorporate relevant information about past events, current conditions, and reasonable and supportable forecasts. With the exception of the Company's residential loan segment, the Company's PD models define default as loans that are 90 days past due, on nonaccrual status, have a charge-off, or obligor bankruptcy. Input reversion is used for the mortgage finance, municipal and nonprofit, equity fund resources, and residential loan portfolio segment models as these loan portfolio segments have limited or no loss history. Under input reversion, economic forecasts revert to their historical trends after a reasonable forecast horizon. Output reversion is used for all other loan portfolio segment models. Under output reversion, the models revert to the Company's historical losses beyond a certain reasonable period by incorporating, after the forecast period, a one-year linear reversion to the long-term reversion rate in year three through the remaining life of the loans within the respective segments. LGDs are typically derived from the Company's historical loss experience. However, for the mortgage finance, residential, and municipal and nonprofit loan segments, where the Company has either zero (or near zero) losses, or has a limited loss history through the last economic downturn, certain non-modeled methodologies are employed to estimate LGD. Factors utilized in calculating average LGD vary for each loan segment and are further described below. EAD refers to the Company's exposure to loss at the time of borrower default. For revolving lines of credit, the Company incorporates an expectation of increased line utilization for a higher EAD on defaulted loans based on historical experience. For term loans, EAD is calculated using an amortization schedule based on contractual loan terms, adjusted for a prepayment rate assumption. Prepayment trends are sensitive to interest rates and the macroeconomic environment. Fixed rate loans are more influenced by interest rates, whereas variable rate loans are more influenced by the macroeconomic environment. After the quantitative expected loss estimates are calculated, management then
adjusts these estimates to incorporate consideration of different probability weighted economic scenarios, current trends and conditions not captured in the quantitative loss estimates, through the use of qualitative and/or environmental factors.
The following provides credit quality indicators and risk elements most relevant in monitoring and measuring the ACL on loans for each of the loan portfolio segments identified:
Mortgage finance
The mortgage finance portfolio segment consists of mortgage warehouse lines and MSR financing facilities, which have a monitored borrowing base to mortgage companies and similar lenders and are primarily structured as commercial and industrial loans. The collateral for these loans is primarily comprised of residential whole loans and MSRs, with the borrowing base of these loans tightly monitored and controlled by the Company. The primary support for these loans takes the form of pledged collateral, with secondary support provided by the capacity of the financial institution. The collateral-driven nature of these loans distinguishes them from traditional commercial and industrial loans. These loans are impacted by interest rate shocks, residential lending rates, prepayment assumptions, and general real estate stress. As a result of the unique loan characteristics, limited historical default and loss experience, and the collateral nature of this loan portfolio segment, the Company uses a non-modeled approach to estimate expected credit losses, leveraging grade information, grade migration history, and management judgment.
Municipal and nonprofit
The municipal and nonprofit portfolio segment consists of loans to local governments, government-operated utilities, special assessment districts, hospitals, schools and other nonprofits. These loans are generally, but not exclusively, entered into for the purpose of financing real estate investment or for refinancing existing debt and are primarily structured as commercial and industrial loans. Loans are supported by taxes or utility fees, and in some cases tax liens on real estate, operating revenue of the institution, or other collateral types. While unemployment rates and the market valuation of residential properties have an effect on the tax revenues supporting these loans, these loans tend to be less cyclical in comparison to similar commercial loans due to reliance on diversified tax bases. The Company uses a non-modeled approach to estimate expected credit losses for this portfolio segment, leveraging grade information and historical municipal default rates.
Tech & innovation
The tech & innovation portfolio segment is comprised of commercial loans originated within this business line and are not collateralized by real estate. The source of repayment of these loans is generally expected to be the income generated from the business or contributions from ownership to sustain the business's growth model. Expected credit losses for this loan segment are estimated using internally-developed models. These models incorporate market level and company-specific factors such as financial statement variables, adjusted for the current stage of the credit cycle and for the Company's loan performance data such as delinquency, utilization, maturity, and size of the loan commitment under specific macroeconomic scenarios to produce a probability of default. Macroeconomic variables include average investment to GDP and treasury yields. LGD is driven by GDP and real estate prices, while the prepayment rate assumption for EAD is based on unemployment levels.
Equity fund resources
The equity fund resources portfolio segment is comprised of commercial loans to private equity and venture capital funds. The primary source of repayment of these loans is typically uncalled capital commitments from institutional investors and high net worth individuals. The Company uses a non-modeled approach to estimate expected credit losses for this portfolio segment, leveraging loan grade information.
Other commercial and industrial
The other commercial and industrial segment is comprised primarily of loans to middle-market companies and large corporations that are not collateralized by real estate, as well as note finance loans. For middle-market companies, expected credit losses are estimated using the same models as those utilized for the tech & innovation portfolio segment. For loans to large corporations, the estimate of expected credit losses is derived from an internally-developed PD model that leverages the long-run default history of public bonds by rating, which is mapped to the Company's internal loan grading system. Relevant macroeconomic variables include the performance of fixed investments and the Standard & Poor's 500 index. The estimation approach used for note finance loans follows the same non-modeled approach used for the mortgage finance portfolio segment.
Commercial real estate, owner-occupied
The CRE, owner-occupied portfolio segment is comprised of commercial loans collateralized by real estate, where the borrower has a business that occupies the property. These loans are typically entered into for the purpose of providing real estate finance or improvement. The primary source of repayment of these loans is the income generated by the business and where rental or sale of the property may provide secondary support for the loan. These loans are sensitive to general economic conditions as well as the market valuation of CRE properties. The PD estimate for this loan segment is modeled using the same internally-developed model as the commercial and industrial loan segment. LGD for this loan segment is driven by property appreciation and the ratio of fixed investment to GDP. The prepayment rate assumption for EAD is driven by unemployment levels.
Hotel franchise finance
The hotel franchise finance segment is comprised of loans originated within this business line and are collateralized by real estate, where the owner is not the primary tenant. These loans are typically entered into for the purpose of financing or the improvement of commercial investment properties. The primary source of repayment of these loans are the rents paid by tenants and where the sale of the property may provide secondary support for the loan. These loans are sensitive to the market valuation of CRE properties, rental rates, and general economic conditions. The vendor model used to estimate expected credit losses for this loan segment projects PD and EAD based on multiple macroeconomic scenarios by modeling how macroeconomic conditions affect the commercial real estate market. Real estate market factors utilized in this model include vacancy rate, rental and net operating income growth rates, and commercial property price changes for each specific property type. The model then incorporates loan and property-level characteristics including debt coverage, leverage, collateral size, seasoning, and property type. LGD for this loan segment is derived from a modeled statistical approach that is driven by property appreciation and credit spreads. The prepayment rate assumption for EAD is driven by the property appreciation for fixed rate loans and unemployment levels for variable rate loans.
Other commercial real estate, non-owner occupied
The other commercial real estate, non-owner occupied segment is comprised of loans collateralized by real estate where the owner is not the primary tenant, and not originated within the Company's specialty business lines. The model used to estimate expected credit losses for this loan segment is the same as the model used for the hotel franchise finance portfolio segment.
Residential
The residential loan portfolio segment is comprised of loans collateralized primarily by first liens on 1-4 residential family properties and home equity lines of credit collateralized by either first liens or junior liens on residential properties. The primary source of repayment of these loans is the value of the property and the capacity of the owner to make payments on the loan. Unemployment rates and the market valuation of residential properties will impact the ultimate repayment of these loans. The residential mortgage loan model is a vendor model that projects PD, LGD severity, prepayment rate, and EAD to calculate expected losses. The model is intended to capture the borrower's payment behavior during the lifetime of the residential loan by incorporating loan level characteristics such as loan type, coupon, age, loan-to-value, and credit score and economic conditions such as Home Price Index, interest rate, and unemployment rate. A default event for residential loans is defined as 60 days or more past due, with property appreciation as the driver for LGD results. The prepayment rate assumption for EAD for residential loans is based on industry prepayment history.
PD for HELOCs is derived from an internally-developed model that incorporates loan level information such as delinquency status, loan term, and FICO score and macroeconomic conditions such as property appreciation. LGD for this loan segment is driven by property appreciation and lien position. EAD for HELOCs is calculated based on utilization rate assumptions using a non-modeled approach and also incorporates management judgment.
Residential - EBO
The residential EBO loan portfolio segment is comprised of government guaranteed or insured loans collateralized primarily by first liens on 1-4 residential family properties purchased from GNMA pools, which were at least three months delinquent at the time of purchase. These loans differ from the residential loans included in the Company's Residential loan portfolio segment as the principal balance of these loans are government guaranteed or insured. The Company has not recognized an ACL on this portfolio segment as management's expectation of nonpayment of the amortized cost basis, based on historical losses, adjusted for current and forecasted conditions, is zero.
The estimate of expected credit losses related to accrued interest and other fees for the Residential-EBO loan pool is based on an expected loss methodology that incorporates risk parameters, PD and LGD, which are derived from an internally-developed
statistical model. PD is derived from delinquency transition rates based on historical data and LGD is derived from historical losses.
Construction and land development
The construction and land portfolio segment is comprised of loans collateralized by land or real estate, which are entered into for the purpose of real estate development. The primary source of repayment of these loans is the eventual sale or refinance of the completed project and where claims on the property provide secondary support for the loan. These loans are impacted by the market valuation of CRE and residential properties and general economic conditions that have a higher sensitivity to real estate markets compared to other real estate loans. Default risk of a property is driven by loan-specific drivers, including loan-to-value, maturity, origination date, and the MSA in which the property is located, among other factors. The variables used in the internally-developed model include loan level drivers such as origination loan-to-value, loan maturity, and macroeconomic drivers such as property appreciation, MSA level unemployment rate, and credit spreads. LGD for this loan segment is driven by property appreciation. The prepayment rate assumption for EAD is driven by the property appreciation for fixed rate loans and unemployment levels for variable rate loans.
Other
The other portfolio consists of loans not already captured in one of the aforementioned loan portfolio segments, which include, but may not be limited to, overdraft lines for treasury services, credit cards, consumer loans not collateralized by real estate, and small business loans collateralized by residential real estate. The consumer and small business loans are supported by the capacity of the borrower and the valuation of any collateral. General economic factors such as unemployment will have an effect on these loans. The Company uses a non-modeled approach to estimate expected credit losses, leveraging average historical default rates. LGD for this loan segment is driven by unemployment levels and lien position. The prepayment rate assumption for EAD is driven by the BBB corporate spread for fixed rate loans and unemployment levels for variable rate loans.
Off-balance sheet credit exposures, including unfunded loan commitments
The Company maintains a separate ACL for off-balance-sheet credit exposures, including unfunded loan commitments, financial guarantees, and letters of credit, which is classified in Other liabilities on the Consolidated Balance Sheet. The ACL on off-balance sheet credit exposures is adjusted through increases or decreases to the provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur, an estimate of EAD derived from utilization rate assumptions using a non-modeled approach, and PD and LGD estimates derived from the same models and approaches for the Company's other loan portfolio segments described in the ACL on loans HFI section within this note. The Company does not record a credit loss estimate for off-balance sheet credit exposures that are unconditionally cancellable by the Company or for undrawn amounts under such arrangements that may be drawn prior to the cancellation of the arrangement.
Restricted stock
Restricted stock
WAB is a member of the Federal Reserve System and, as part of its membership, is required to maintain stock in the FRB in a specified ratio to its capital. In addition, WAB is a member of the FHLB system and, accordingly, maintains an investment in the capital stock of the FHLB based on the borrowing capacity used. These investments are considered equity securities with no actively traded market. Therefore, the shares are considered restricted investment securities. These investments are carried at cost, which is equal to the value at which they may be redeemed. Dividend income received from the stock is reported in interest income. The Company conducts a periodic review and evaluation of its restricted stock to determine if any impairment exists. No impairment has been recorded to date.
Loans held for sale
Loans held for sale
The Company's loans HFS primarily consist of purchased and originated 1-4 family residential mortgage loans to be sold or securitized through its mortgage banking business. These loans are reported at either fair value, or the lower of cost or fair value, depending on the acquisition source, as further described below.
The Company has generally elected to record loans purchased from correspondent sellers or originated directly to consumers at fair value to more timely reflect the Company's performance. The Company may also elect to record certain delinquent loans repurchased under the terms of the GNMA MBS program, referred to as EBO loans, at fair value. Changes in fair value of loans HFS are reported in current period income as a component of Net gain on loan origination and sale activities in the Consolidated Income Statement. Alternatively, loans repurchased from investors are generally reported at the lower of cost or fair value. For these repurchased loans, the amount by which cost exceeds fair value is accounted for as a valuation allowance and any changes in the valuation allowance are included within Fair value gain (loss) adjustments, net in the Consolidated Income Statement.
The Company recognizes a transfer of loans as a sale when it surrenders control over the transferred loans. Control is considered to be surrendered when the transferred loans have been legally isolated from the Company, the transferee has the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred loans, and the Company does not maintain effective control over the transferred loans through either an agreement that entitles or obligates the Company to repurchase or redeem the loans before their maturity or the ability to unilaterally cause the holder to return loans. If the transfer of loans qualifies as a sale, the Company derecognizes such loans. If the transfer of loans does not qualify as a sale, the proceeds from the transfer are accounted for as a secured borrowing.
Loan acquisition and origination fees on loans HFS recorded at fair value consist of fees earned by the Company for purchasing and originating loans and are recognized at the time the loans are purchased or originated. These fees generally represent flat, per loan fee amounts and are included as Net gain on loan origination and sale activities in the Consolidated Income Statement.
Recognition of interest income on non-government guaranteed or uninsured loans HFS is suspended and accrued unpaid interest receivable is reversed through interest income when loans become 90 days delinquent or when recovery of income and principal becomes doubtful. Loans return to accrual status when the principal and interest become current and it is probable the amounts are fully collectible. For government guaranteed or insured loans HFS that are 90 days delinquent, the Company generally continues to recognize interest income at a rate between the debenture and notes rates, as adjusted for probability of default, for FHA loans and at the note rate for VA and USDA loans.
At times, the Company may also transfer loans from its HFI portfolio to HFS. Loans transferred from HFI to HFS will be transferred at their amortized cost basis (adjusted for any charge-offs). If the amortized cost basis of the transferred loan exceeds its fair value and the fair value decline is determined to be due to credit quality, a charge-off is recorded against the ACL upon transfer. If the fair value decline is determined not to be credit related, a valuation allowance equal to the difference between the amortized cost and fair value of the loan will be established on the transfer date and any subsequent changes in the valuation allowance will be recognized in earnings. Any ACL previously recorded on transferred loans will be reversed and recognized in earnings at the time of the transfer.
If management determines it no longer intends to sell loans classified as HFS and the Company has the ability to hold the loans, such loans will be transferred to HFI. Loans transferred from HFS to HFI are transferred at amortized cost and any valuation allowance previously recorded is reversed and recognized in earnings at the time of the transfer. The HFI loans are then subject to ACL measurement.
Loans held for investment
Loans held for investment
Loans HFI are loans management has the intent and ability to hold for the foreseeable future or until maturity or payoff and are reported at amortized cost. Amortized cost is the amount of unpaid principal, adjusted for unamortized net deferred fees and costs, premiums and discounts, and charge-offs. In addition, the amortized cost basis of loans subject to fair value hedges are adjusted for changes in value attributable to the effective portion of the hedged benchmark interest rate risk.
The Company may also purchase loans or acquire loans through a business combination. At the purchase or acquisition date, loans are evaluated to determine whether there has been more than insignificant credit deterioration since origination. Loans that have experienced more than insignificant credit deterioration since origination are referred to as PCD loans. In its evaluation of whether a loan has experienced more than insignificant deterioration in credit quality since origination, the Company takes into consideration loan grades, past due and nonaccrual status, and loan modifications to borrowers experiencing financial difficulty. The Company may also consider external credit rating agency ratings for borrowers and for non-commercial loans, FICO score or band, probability of default levels, and number of times past due. At the purchase or acquisition date, the amortized cost basis of PCD loans is equal to the purchase price and an initial estimate of credit losses. The initial recognition of expected credit losses on PCD loans has no impact on net income. When the initial measurement of expected credit losses on PCD loans is calculated on a pooled loan basis, the expected credit losses are allocated to each loan within the pool. Any difference between the initial amortized cost basis and the unpaid principal balance of the loan represents a noncredit discount or premium, which is accreted (or amortized) into interest income over the life of the loan. Subsequent changes to the ACL on PCD loans are recorded through the provision for credit losses. For purchased loans not deemed to have experienced more than insignificant credit deterioration since origination and are therefore not deemed PCD, any discounts or premiums included in the purchase price are accreted (or amortized) over the contractual life of the individual loan. In contrast to PCD loans, the initial estimate of expected credit losses on loans not deemed to have experienced more than insignificant deterioration since origination is recognized in net income. For additional information, see "Note 4. Loans, Leases and Allowance for Credit Losses" of these Notes to Consolidated Financial Statements.
The Company generally applies the contractual method whereby loan origination fees less direct loan origination costs (net deferred fees), as well as premiums and discounts and certain purchase accounting adjustments, are amortized over the contractual life of the loan through interest income. If a loan has scheduled payments, the amortization of net deferred fees is calculated using the interest method over the contractual life of the loan. If a loan does not have scheduled payments, such as a revolving line of credit, net deferred loan fees are recorded in interest income on a straight-line basis over the term of the revolver. When loans are repaid, any remaining unamortized balances of net deferred fees, premiums, or discounts are recorded in interest income. Net deferred fees on commitments where the likelihood of exercise is more than remote are deferred until the commitment is drawn upon. A proportional amount of the net deferred fees, based on the amount drawn compared to the total commitment, are recognized through interest income using the interest method over the remaining life of the commitment. Upon expiration of the commitment, any remaining unamortized net deferred fees are recognized as non-interest income through Service charges and fees. Fees based on a percentage of a customer’s unused line of credit are recognized when the amount is determinable and fees related to standby letters of credit are recognized over the commitment period. These fees are recorded as non-interest income through Service charges and fees.
Nonaccrual loans
When a borrower discontinues making payments as contractually required by the note, the Company must determine whether it is appropriate to continue to accrue interest. The Company ceases the accruing of interest income when a loan becomes delinquent by more than 90 days or when management determines the full repayment of principal and collection of interest according to contractual terms is no longer likely. Past due status is based on the contractual terms of the loan. The Company may decide to continue to accrue interest on certain loans more than 90 days delinquent if the loans are well-secured by collateral and in the process of collection. For government guaranteed or insured loans that are 90 days delinquent, the Company continues to recognize interest income at a rate between the debenture rate and note rates, as adjusted for probability of default for FHA loans and at the note rate for VA and USDA loans.
For all loans HFI, when a loan is placed on nonaccrual status, all interest accrued but uncollected is reversed against interest income in the period in which the status is changed, and the Company makes a loan-level decision to apply either the cash basis or cost recovery method. The Company may recognize income on a cash basis when a payment is received on a nonaccrual loan provided the collection of the remaining recorded investment in the loan is deemed to be fully collectible. Under the cost recovery method, subsequent payments received from the customer are applied to principal and generally no further interest income is recognized until the loan principal has been paid in full or until circumstances have changed such that payments are again consistently received as contractually required. Loans are returned to accrual status when all of the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Modifications of loans to borrowers experiencing financial difficulty
The Company may agree to modify the terms of a loan to a borrower experiencing financial difficulty. Loans graded Substandard or worse are often characterized by inadequate paying capacity of the borrower and therefore, modifications of these loans are generally considered to be made to borrowers experiencing financial difficulty. The loan terms that may be modified or restructured due to a borrower’s financial situation include principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, a term extension, or a combination of these terms.
Credit quality indicators
Loans are regularly reviewed to assess credit quality indicators and to determine appropriate loan classification and grading in accordance with applicable bank regulations. The Company’s risk rating methodology assigns risk ratings ranging from 1 to 9, where a higher rating represents higher risk. The Company differentiates its loan segments based on shared risk characteristics for which expected credit losses are measured on a pool basis.
The nine risk rating categories can generally be described by the following groupings for loans:
"Pass" (grades 1 through 5): The Company has five pass risk ratings, which represent a level of credit quality that ranges from having no well-defined deficiency or weakness to some noted weakness; however, the risk of default on any loan classified as pass is expected to be remote. The five pass risk ratings are described below:
Minimal risk. Consist of loans that are fully secured either with cash held in a deposit account at the Bank or by readily marketable securities with an acceptable margin based on the type of security pledged.
Low risk. Consist of loans with a high investment grade rating equivalent.
Modest risk. Consist of loans where the credit facility greatly exceeds all policy requirements or with policy exceptions that are appropriately mitigated. A secondary source of repayment is verified and considered sustainable. Collateral coverage on these loans is sufficient to fully cover the debt as a tertiary source of repayment. Debt of the borrower is low relative to borrower’s financial strength and ability to pay.
Average risk. Consist of loans where the credit facility meets or exceeds all policy requirements or with policy exceptions that are appropriately mitigated. A secondary source of repayment is available to service the debt. Collateral coverage is more than adequate to cover the debt. The borrower exhibits acceptable cash flow and moderate leverage.
Acceptable risk. Consist of loans with an acceptable primary source of repayment but a less than preferable secondary source of repayment. Cash flow is adequate to service debt but there is minimal excess cash flow. Leverage is moderate or high.
"Special mention" (grade 6): These are generally assets that possess potential weaknesses that warrant management's close attention. These loans may involve borrowers with adverse financial trends, higher debt-to-equity ratios, or weaker liquidity positions, but not to the degree of being considered a “problem loan” where risk of loss may be apparent. Loans in this category are usually performing as agreed, although there may be non-compliance with financial covenants.
"Substandard" (grade 7): These assets are characterized by well-defined credit weaknesses and carry the distinct possibility the Company will sustain some loss if such weakness or deficiency is not corrected. All loans 90 days or more past due and all loans on nonaccrual status are considered at least "Substandard," unless extraordinary circumstances would suggest otherwise.
"Doubtful" (grade 8): These assets have all the weaknesses inherent in those classified as "Substandard" with the added characteristic that the weaknesses present make collection or liquidation in full, on the basis of currently existing facts, conditions and values, highly questionable and improbable, but because of certain known factors that may work to the advantage and strengthening of the asset (for example, capital injection, perfecting liens on additional collateral and refinancing plans), classification as "Loss" is deferred until a more precise status may be determined. Due to the high probability of loss, loans classified as "Doubtful" are placed on nonaccrual status.
"Loss" (grade 9): These assets are considered uncollectible and having such little recoverable value, it is not practical to defer writing off the asset. This classification does not mean the loan has absolutely no recovery or salvage value, but rather it is not practicable or desirable to defer writing off the asset, even though partial recovery may be achieved in the future.
Transfers of financial assets
Transfers of financial assets
A transfer of a financial asset is accounted for as a sale when control over the asset has been surrendered. Control over a transferred asset is deemed surrendered when the: 1) asset has been isolated from the Company; 2) transferee obtains the right to pledge or exchange the transferred asset; and 3) Company no longer maintains effective control over the transferred asset. If a transfer of a financial asset does not qualify as a sale, the proceeds from the transfer are accounted for as a secured borrowing.
Premises and equipment
Premises and equipment
Premises and equipment amounts are stated at cost less accumulated depreciation and amortization. Depreciation is computed principally using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the term of the lease or the estimated life of the improvement. Depreciation and amortization are computed using the following estimated lives: 
 Years
Bank premises
31
Furniture, fixtures, and equipment
3 - 15
Leasehold improvements
3 - 10
Software
1 - 10
Management periodically reviews premises and equipment for impairment to determine whether facts and circumstances suggest the value of an asset is not recoverable. Useful lives of these assets are also reviewed periodically with any changes to depreciation recognized prospectively over the new remaining useful life.
Other assets acquired through foreclosure
Other assets acquired through foreclosure
Other assets acquired through foreclosure consist primarily of properties acquired as a result of, or in-lieu-of, foreclosure. Properties and other repossessed property are classified in Other assets in the Consolidated Balance Sheet and are initially reported at fair value of the asset less estimated selling costs. Subsequent valuations reflect the lower of carrying value or fair value less estimated costs to sell the property, with assessments performed at least annually. Costs related to the development or improvement of these assets are capitalized and costs related to holding the assets are expensed as incurred. When properties with operations are acquired, rental agreements are evaluated to determine lease classification, which typically results in designation as an operating lease. Rental income from operating leases is recognized on a straight-line basis over the lease term.
Mortgage servicing rights
Mortgage servicing rights
The Company generates MSRs from its mortgage banking business. When the Company sells mortgage loans in the secondary market and retains the right to service these loans, a servicing right asset is capitalized at the time of sale when the benefits of servicing are deemed to be greater than adequate compensation for performing the servicing activities. MSRs represent the then-current fair value of future net cash flows expected to be realized from performing servicing activities. The Company has elected to subsequently measure MSRs at fair value and report changes in fair value in current period income as a component of Net loan servicing revenue in the Consolidated Income Statement.
The Company may in the ordinary course of business sell MSRs and will recognize, as of the trade date, a gain or loss on the sale equal to the difference between the carrying value of the transferred MSRs and the estimated proceeds to be received as consideration. The Company subsequently derecognizes MSRs when substantially all of the risks and rewards of ownership are irrevocably passed to the transferee and any protection provisions retained by the Company are minor and can be reasonably estimated, which typically occurs on the settlement date. Protection provisions are considered to be minor if the obligation created by such provisions is estimated to be no more than 10 percent of the sales price and the Company retains the risk of prepayment for no more than 120 days. The Company records an estimated liability for retained protection provisions as of the trade date, with any changes in the estimated liability recorded in earnings. In addition, fees to transfer loans associated with the sold MSRs to a new servicer are also recorded on the settlement date. Gains or losses on sales of MSRs, net of retained protection provisions, and transfer fees are included in Net loan servicing revenue in the Consolidated Income Statement.
Leases (lessee)
Leases (lessee)
For contracts that are determined to be an operating lease, a corresponding ROU asset and operating lease liability are recorded in separate line items on the Consolidated Balance Sheet. A ROU asset represents the Company’s right to use an underlying asset during the lease term and a lease liability represents the Company’s commitment to make contractually obligated lease payments. Operating lease ROU assets and liabilities are recognized at the commencement date of the lease and are based on the present value of lease payments over the lease term. The measurement of the operating lease ROU asset includes any lease payments made and is reduced by lease incentives that are paid or are payable to the Company. Variable lease payments that depend on an index or rate such as the Consumer Price Index are included in lease payments based on the rate in effect at the commencement date of the lease. Lease payments are recognized on a straight-line basis over the lease term as Occupancy expense in the Consolidated Income Statement.
As the rate implicit in the lease is not readily determinable, the Company's incremental collateralized borrowing rate is used to determine the present value of lease payments. This rate gives consideration to the applicable FHLB collateralized borrowing rates and is based on the information available at the lease commencement date. The Company has elected to apply the short-term lease measurement and recognition exemption to leases with an initial term of 12 months or less; therefore, these leases are not recorded on the Company’s Consolidated Balance Sheet, but rather, lease expense is recognized over the lease term on a straight-line basis. The Company’s lease agreements may include options to extend or terminate the lease. These options are included in the lease term when it is reasonably certain the options will be exercised.
The Company also made an accounting policy election to not separate non-lease components from the associated lease component, and instead account for them together as part of the applicable lease component. The majority of the Company’s non-lease components such as common area maintenance, parking, and taxes are variable, and are expensed as incurred. Variable payment amounts are determined in arrears by the landlord depending on actual costs incurred.
Goodwill and other intangible assets
Goodwill and other intangible assets
Goodwill represents the excess of the purchase price in a business combination over the fair value of the identifiable net assets acquired. The Company performs its annual goodwill and intangibles impairment tests as of October 1 each year, or more often if events or circumstances indicate the carrying value may not be recoverable. The Company may first elect to assess, through qualitative factors, whether it is more likely than not goodwill is impaired. If the qualitative assessment indicates potential impairment, a quantitative impairment test is performed. If, based on the quantitative test, a reporting unit's carrying amount exceeds its fair value, a goodwill impairment charge for this difference is recorded to current period earnings as non-interest expense.
The Company’s intangible assets consist of correspondent relationships, operating licenses, customer relationships, core deposit intangibles, tradenames, and developed technology assets that are being amortized over periods between five to 40 years.
The Company considers the remaining useful lives of its intangible assets each reporting period, as required by ASC 350, Intangibles—Goodwill and Other, to determine whether events and circumstances warrant a revision to the remaining period of amortization. If the estimate of an intangible asset’s remaining useful life has changed, the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. The Company has not revised its estimates of the useful lives of its intangible assets during the years ended December 31, 2025, 2024, or 2023.
Low income housing and renewable energy tax credits
Low income housing and renewable energy tax credits
The Company holds ownership interests in limited partnerships and limited liability companies that invest in affordable housing and renewable energy projects. These investments are designed to generate a return primarily through the realization of federal tax credits and deductions, which may be subject to recapture by taxing authorities if compliance requirements are not met. The Company accounts for its low income housing investments using the proportional amortization method, with the investment amortized through Income tax expense in proportion to the tax credits and other tax benefits received. Renewable energy projects are accounted for under the deferral method, whereby the investment tax credits are reflected as an immediate reduction in income taxes payable and the carrying value of the asset in the period that the investment tax credits are claimed. The deferred tax credits are amortized over the productive life of the underlying renewable energy projects and recognized as income. See "Note 17. Income Taxes" of these Notes to Consolidated Financial Statements for further discussion.
The Company evaluates its interests in these entities to determine whether it has a variable interest and whether it is required to consolidate these entities. A variable interest is an investment or other interest that will absorb portions of an entity's expected losses or receive portions of the entity's expected residual returns. A VIE is broadly defined as an entity where either: 1) the equity investors as a group, if any, lack the power through voting or similar rights to direct the activities of an entity that most significantly impact the entity's economic performance or 2) the equity investment at risk is insufficient to finance that entity's activities without additional subordinated financial support. The Company is required to consolidate a VIE when it is determined to be the primary beneficiary of the VIE's operations.
A variable interest holder is considered to be the primary beneficiary of a VIE if it has both the power to direct the activities of a VIE that most significantly impact the entity's economic performance and has the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. The Company’s assessment of whether it is the primary beneficiary of a VIE includes consideration of various factors such as: 1) the Company's ability to direct the activities that most significantly impact the entity's economic performance; 2) its form of ownership interest; 3) its representation on the entity's governing body; 4) the size and seniority of its investment; and 5) its ability and the rights of other investors to participate in policy making decisions and to replace the manager of and/or liquidate the entity. The Company is required to evaluate whether to consolidate a VIE both at inception and on an ongoing basis as changes in circumstances require reconsideration.
The Company’s investments in qualified affordable housing and renewable energy projects meet the definition of a VIE as the entities are structured such that the limited partner investors lack substantive voting rights. The general partner or managing member has both the power to direct the activities that most significantly impact the economic performance of the entities and the obligation to absorb losses or the right to receive benefits that could be significant to the entities. Accordingly, as a limited partner, the Company is not the primary beneficiary and is not required to consolidate these entities.
Bank owned life insurance
Bank owned life insurance
BOLI is carried at its cash surrender value with changes recorded as Income from bank owned life insurance in the Consolidated Income Statement. The face amount of the underlying life insurance policies totaled $2.1 billion as of December 31, 2025 and 2024. There are no loans offset against the cash surrender values, and there are no restrictions as to the use of proceeds.
Credit linked notes
Credit linked notes
Credit linked notes are structured to effectively transfer the risk of first losses on a reference pool of loans and are considered to be free standing credit enhancements. These notes are recorded at the amount of the proceeds received, net of debt issuance costs. In addition, as the credit guarantee component of these notes is considered to be free standing, the ACL measured on the reference pool of loans in accordance with ASC 326 is not reduced by the credit guarantee. Rather, a contra debt balance equal to the estimated ACL on the reference pool of loans is recorded, which reduces the carrying value of the notes. The initial contra debt balance and subsequent adjustments are recorded with a corresponding gain or loss on recovery from credit guarantees recognized in earnings.
Stock compensation plans
Stock compensation plans
The Company has an incentive plan that gives the BOD the authority to grant stock awards, consisting of unrestricted stock, stock units, dividend equivalent rights, stock options (incentive and non-qualified), stock appreciation rights, restricted stock, and performance and annual incentive awards. Compensation expense on equity classified stock awards is based on the fair value of the award on the measurement date which, for the Company, is the date of the grant and is recognized ratably over the service period of the award. Forfeitures are estimated at the time of the award grant and revised in subsequent periods if actual forfeitures differ from those estimates.
The fair value of restricted stock and performance stock unit awards is the market price of the Company’s stock on the date of grant. Certain stock awards, such as the Company's performance stock units, also have performance and market conditions that impact vesting. The fair value of the performance conditions component of these awards is based on the market price of the Company's stock on the date of the grant and the estimated number of shares expected to vest at the end of the performance period. The market-based condition is separately valued as of the grant date and is not subsequently revised. A Monte Carlo valuation model is used to determine the fair value of the market-based condition.
Dividends, Common stock repurchases, Preferred stock and Treasury shares
Dividends
WAL is a legal entity separate and distinct from its subsidiaries. As a holding company with limited significant assets other than the capital stock of its subsidiaries, WAL's ability to pay dividends depends primarily upon the receipt of dividends or other capital distributions from its subsidiaries. The Company's subsidiaries' ability to pay dividends to WAL is subject to, among other things, their individual earnings, financial condition, and need for funds, as well as federal and state governmental policies and regulations applicable to WAL and each of those subsidiaries, which limit the amount that may be paid as dividends without prior approval. In addition, the terms and conditions of other securities the Company issues may restrict its ability to pay dividends to holders of the Company's common stock. For example, if any required payments on outstanding trust preferred securities are not made, WAL would be prohibited from paying cash dividends on its common stock.
Common stock repurchases
On September 12, 2025, the BOD adopted a common stock repurchase program, pursuant to which the Company is authorized to repurchase up to $300.0 million of the Company’s shares of common stock. All shares repurchased under the plan are retired upon settlement. The Company has elected to allocate the excess of the repurchase price over the par value of its common stock between additional paid in capital and retained earnings. The portion allocated to additional paid in capital is limited to the amount of additional paid in capital that was recorded at the time the shares were initially issued, which is calculated on a last-in, first-out basis.
Preferred stock
The Company issued and has outstanding an aggregate of 12,000,000 depositary shares, each representing a 1/400th ownership interest in a share of the Company’s 4.250% Fixed-Rate Reset Non-Cumulative Perpetual Preferred Shares, Series A, par value $0.0001 per share, with a liquidation preference of $25 per Depositary Share (equivalent to $10,000 per share of Series A preferred stock). The Company's Series A preferred stock is perpetual preferred stock that is not subject to any mandatory redemption, resulting in classification as permanent equity. Dividends on preferred stock are recognized on the declaration date and are recorded as a reduction of retained earnings.
Treasury shares
The Company separately presents treasury shares, which represent shares surrendered to the Company equal in value to the statutory payroll tax withholding obligations arising from the vesting of employee restricted stock and performance stock unit awards. Treasury shares are carried at cost.
Noncontrolling Interest
Noncontrolling interest
BW issued and has outstanding an aggregate of 300,000 shares of 9.500% Fixed-Rate Reset Non-Cumulative Exchangeable Perpetual Series B Preferred Stock, no par value per share, with a liquidation preference of $1,000 per share. The shares are conditionally exchangeable into 9.500% Fixed-Rate Reset Non-Cumulative Perpetual Series A Preferred Stock of WAB upon
receipt of a directive from an appropriate federal regulatory authority upon the occurrence of certain specified exchange events. BW's Series B preferred stock is recognized as Noncontrolling interest in subsidiary in the Consolidated Balance Sheet. Dividends are recognized on the declaration date and classified as Net income attributable to noncontrolling interest in the Consolidated Income Statement and as Dividends paid to noncontrolling interest in the Consolidated Statement of Equity.
Derivative financial instruments
Derivative financial instruments
Derivative instruments are contracts between two or more parties that have a notional amount and an underlying variable, require a small or no initial investment, and allow for the net settlement of positions. A derivative’s notional amount serves as the basis for the payment provision of the contract and takes the form of units, such as shares or dollars. A derivative’s underlying variable is a specified interest rate, security price, commodity price, foreign exchange rate, index, or other variable. The interaction between the notional amount and the underlying variable determines the number of units to be exchanged between the parties and influences the fair value of the derivative contract.
The Company recognizes derivatives as assets or liabilities on the Consolidated Balance Sheet at their fair value in accordance with ASC 815, Derivatives and Hedging. The accounting for changes in the fair value of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and further, on the type of hedging relationship. Derivative instruments designated in a hedge relationship to mitigate exposure to changes in the fair value of an asset or liability attributable to a particular risk, such as interest rate risk, are considered fair value hedges.
The Company documents its hedge relationships, including identification of the hedging instruments and the hedged items, as well as its risk management objectives and strategies for undertaking the hedge transaction after the derivative contract is executed. At inception, the Company performs a quantitative assessment to determine whether the derivatives used in hedging transactions are highly effective (as defined in the guidance) in offsetting changes in the fair value of the hedged item. Retrospective effectiveness is assessed, as well as the continued expectation the hedge will remain effective prospectively. After the initial quantitative assessment is performed, on a quarterly basis, the Company performs ongoing qualitative or quantitative hedge effectiveness assessments, as determined at hedge inception. A qualitative assessment takes into consideration any adverse developments related to the counterparty's risk of default and any negative events or circumstances that affect the factors that originally enabled the Company to assess that it could reasonably support an expectation the hedging relationship was and will continue to be highly effective. For certain hedges, the Company elects the shortcut method to assess effectiveness at inception, which permits the Company to assume the hedge is perfectly effective. The Company discontinues hedge accounting prospectively when it is determined a hedge is no longer highly effective. When hedge accounting is discontinued on a fair value hedge that no longer qualifies as an effective hedge, the derivative instrument continues to be reported at fair value on the Consolidated Balance Sheet, but the carrying amount of the hedged item is no longer adjusted for future changes in fair value. The adjustment to the carrying amount of the hedged item that existed at the date hedge accounting is discontinued is amortized over the remaining life of the hedged item into earnings.
The Company uses interest rate contracts to mitigate interest-rate risk associated with changes to the fair value of certain fixed-rate financial instruments (fair value hedges). Changes in the fair value of a derivative that is designated and qualifies as a fair value hedge, along with changes in the fair value of the hedged asset or liability attributable to the hedged risk, are recorded in the same line item as the offsetting loss or gain on the related interest rate contracts during the period of change. For loans and securities, the gain or loss on the hedged item is included in interest income. For qualifying debt, the gain or loss on the hedged item is included in interest expense.
Derivative instruments not designated as hedges, referred to as economic hedges, are reported on the Consolidated Balance Sheet at fair value and the changes in fair value are recognized in earnings as non-interest income during the period of change. The Company enters into commitments to purchase mortgage loans that will be held for sale. These loan commitments, described as IRLCs, qualify as derivative instruments, except those that are originated rather than purchased, and intended for HFI classification. Changes in fair value associated with changes in interest rates are economically hedged by utilizing forward sale commitments, interest rate futures, and interest rate swaps. These hedging instruments are typically entered into contemporaneously with IRLCs. Loans that have been or will be purchased or originated may be used to satisfy the Company's forward sale commitments. In addition, derivative financial instruments are also used to economically hedge the Company's MSR portfolio. Changes in the fair value of derivative financial instruments that hedge IRLCs and loans HFS are included in Net gain on loan origination and sale activities in the Consolidated Income Statement. Changes in the fair value of derivative financial instruments that hedge MSRs are included in Net loan servicing revenue in the Consolidated Income Statement.
The Company may in the normal course of business purchase a financial instrument or originate a loan that contains an embedded derivative instrument. Upon purchasing the instrument or originating the loan, the Company assesses whether the economic characteristics of the embedded derivative are clearly and closely related to the economic characteristics of the remaining component of the financial instrument (i.e., the host contract) and whether a separate instrument with the same terms as the embedded instrument would meet the definition of a derivative instrument. When it is determined the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract and a separate instrument with the same terms would qualify as a derivative instrument, the embedded derivative is separated from the host contract and carried at fair value. However, in cases where the host contract is measured at fair value, with changes in fair value reported in current earnings, or the Company is unable to reliably identify and measure an embedded derivative for separation from its host contract, the entire contract is carried on the Consolidated Balance Sheet at fair value and is not designated as a hedging instrument.
Off-balance sheet instruments
Off-balance sheet instruments
In the ordinary course of business, the Company enters into off-balance sheet financial instrument arrangements consisting of commitments to extend credit and letters of credit. Such financial instruments are recorded on the balance sheet when funded. These off-balance sheet financial instruments impact, to varying degrees, elements of credit risk in excess of amounts recognized on the Consolidated Balance Sheet. Losses could be experienced when the Company is contractually obligated to make a payment under these instruments and must seek repayment from the borrower, which may not be as financially sound in the current period as they were when the commitment was originally made. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract and, in certain instances, may be unconditionally cancellable. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The Company enters into credit arrangements that generally provide for the termination of advances in the event of a covenant violation or other event of default. As commitments may expire without being fully drawn upon, the total commitment amounts do not necessarily represent future cash requirements. The Company evaluates each customer’s creditworthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the customer. The commitments are collateralized by the same types of assets used as loan collateral.
The Company also has off-balance sheet arrangements related to its derivative instruments. Derivative instruments are recognized on the Consolidated Balance Sheet at fair value and their notional values are carried off-balance sheet. See "Note 15. Derivatives and Hedging Activities" of these Notes to Consolidated Financial Statements for further discussion.
Fair values of financial instruments
Fair values of financial instruments
The Company uses fair value measurements to record fair value adjustments to certain assets and liabilities. ASC 820, Fair Value Measurement, establishes a framework for measuring fair value and a three-level valuation hierarchy for disclosure of fair value measurement, and also sets forth disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The Company uses various valuation approaches, including market, income, and/or cost approaches. ASC 820 establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring observable inputs be used when available. Observable inputs are inputs market participants would use in pricing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would consider in pricing the asset or liability and are developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of inputs, as follows:
Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, prepayment speeds, volatilities, etc.) or model-based valuation techniques where all significant assumptions are observable, either directly or indirectly, in the market.
Level 3 - Valuation is generated from model-based techniques where one or more significant inputs are not observable, either directly or indirectly, in the market. These unobservable assumptions reflect the Company’s own estimates of assumptions market participants would use in pricing the asset or liability. Valuation techniques may include use of matrix pricing, discounted cash flow models, and similar techniques.
The availability of observable inputs varies based on the nature of the specific financial instrument. To the extent valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised by the Company in determining fair value is greatest for instruments categorized in Level 3. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. For disclosure purposes, the lowest level input that is significant to the fair value measurement determines the level in the fair value hierarchy within which the fair value measurement falls in its entirety.
Fair value is a market-based measure considered from the perspective of a market participant who may purchase the asset or assume the liability, rather than an entity-specific measure. When market assumptions are available, ASC 820 requires the Company to consider the assumptions market participants would use to estimate the fair value of the financial instrument at the measurement date.
ASC 825, Financial Instruments, requires disclosure of fair value information about financial instruments, whether or not recognized on the balance sheet, for which it is practicable to estimate value.
Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent limitations in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates presented herein are not necessarily indicative of the amounts the Company could have realized in a sales transaction at December 31, 2025 and 2024. The estimated fair value amounts for December 31, 2025 and 2024 have been measured as of period-end and have not been re-evaluated or updated for purposes of these Consolidated Financial Statements subsequent to those dates. As such, the estimated fair values of these financial instruments subsequent to the reporting date may be different than the amounts reported at period-end.
The information in "Note 19. Fair Value Accounting" of these Notes to Consolidated Financial Statements should not be interpreted as an estimate of the fair value of the entire Company since a fair value calculation is only required for a limited portion of the Company’s assets and liabilities.
Due to the wide range of valuation techniques and the degree of subjectivity used in making the estimate, comparisons between the Company’s disclosures and those of other companies or banks may not be meaningful.
The following methods and assumptions were used by the Company in estimating the fair value of its financial instruments:
Cash, cash equivalents, and restricted cash
The carrying amounts reported on the Consolidated Balance Sheet for cash and due from banks approximate their fair value.
Investment securities
The fair values of U.S. Treasury and certain other debt securities as well as publicly traded CRA investments and exchange-listed common and preferred stock are based on quoted market prices and are categorized as Level 1 in the fair value hierarchy.
The fair values of debt securities not classified as Level 1 are primarily determined based on matrix pricing. Matrix pricing is a mathematical technique that utilizes observable market inputs including, yield curves, credit ratings, and prepayment speeds. Fair values determined using matrix pricing are generally categorized as Level 2 in the fair value hierarchy. In addition to matrix pricing, the Company uses other pricing sources, including observed prices on publicly traded securities and dealer quotes, to estimate the fair value of debt securities, which are also categorized as Level 2 in the fair value hierarchy.
Loans HFS
Government-insured or guaranteed, agency-conforming, and certain non-agency loans HFS are salable into active markets. Accordingly, the fair value of these loans is based on quoted market or contracted selling prices or a market price equivalent, which are categorized as Level 2 in the fair value hierarchy.
The fair value of certain non-agency loans HFS as well as other loans that become nonsalable into active markets due to the identification of a defect is determined based on valuation techniques that utilize Level 3 inputs.
Loans HFI
The fair value of loans HFI is estimated based on a discounted cash flow methodology using interest rates currently being offered for loans with similar terms to borrowers with similar credit quality and adjustments the Company believes a market participant would consider in determining fair value based on a third-party independent valuation. As a result, the fair value for loans HFI is categorized as Level 3 in the fair value hierarchy.
Mortgage servicing rights
The fair value of MSRs is estimated using a discounted cash flow model that incorporates assumptions a market participant would use in estimating the fair value of servicing rights, including, but not limited to, option adjusted spread, conditional prepayment rate, servicing fee rate, and cost to service. As a result, the fair value for MSRs is categorized as Level 3 in the fair value hierarchy.
Accrued interest receivable and payable
The carrying amounts reported on the Consolidated Balance Sheet for accrued interest receivable and payable approximate their fair values.
Deposits
The fair value for demand and savings deposits is by definition equal to the amount payable on demand at the reporting date (that is, their carrying amount), as these deposits do not have a contractual term. The carrying amount for variable rate deposit accounts approximates their fair value. Fair values for fixed rate certificates of deposit are estimated using a discounted cash flow calculation that applies both market interest rates and rates currently being offered on certificates to a schedule of aggregated expected monthly maturities on these deposits. The fair value measurement of deposit liabilities is categorized as Level 2 in the fair value hierarchy.
FHLB advances and repurchase agreements
The fair values of the Company’s borrowings are estimated using discounted cash flow analyses, based on the market rates for similar types of borrowing arrangements. The carrying value of FHLB advances and repurchase agreements approximate their fair values due to their floating rates and short durations or recent execution and have been categorized as Level 2 in the fair value hierarchy.
Credit linked notes
The fair value of credit linked notes is based on observable inputs, when available, and as such, credit linked notes are categorized as Level 2 liabilities.
Subordinated debt
The fair value of subordinated debt is based on the market rate for the respective subordinated debt security. Subordinated debt has been categorized as Level 2 in the fair value hierarchy.
Junior subordinated debt
Junior subordinated debt is valued based on a discounted cash flow model which uses the Treasury Bond rates and the 'BB' rated financial indexes as inputs. Junior subordinated debt has been categorized as Level 3 in the fair value hierarchy.
Derivative financial instruments
All derivatives are recognized on the Consolidated Balance Sheet at fair value. The valuation methodologies used to estimate the fair value of derivative instruments varies by type. Interest rate contracts, foreign currency contracts, and forward purchase and sales contracts are measured based on valuation techniques using Level 2 inputs, such as quoted market price, contracted selling price, or a market price equivalent. IRLCs are measured based on valuation techniques that consider loan type, underlying loan amount, maturity date, note rate, loan program, and expected settlement date, with Level 3 inputs for the servicing release premium and pull-through rate. These measurements are adjusted at the loan level to consider the servicing release premium and loan pricing adjustment specific to each loan. The base value is then adjusted for the pull-through rate. The pull-through rate and servicing fee multiple are unobservable inputs based on historical experience.
Deposit Costs
Deposit Costs
Deposit costs consist primarily of earnings credits and referral fees. The Company provides earnings credits to certain customers with non-interest bearing deposit accounts, which can be used to offset applicable bank charges, and in certain cases, loan interest. If earnings credits earned by customers on non-interest bearing deposit accounts exceed all applicable bank charges, including loan interest, these excess credits may be paid out to customers. The Company recognizes earnings credits initially as a reduction to Service charges and fees within non-interest income and subsequently, if applicable, as a reduction to Interest income on related loans on the Consolidated Income Statement. Any earnings credits in excess of these offsets are classified as Deposit costs within non-interest expense in the Consolidated Income Statement. The Company also pays referral
fees for certain interest bearing or non-interest bearing deposits that are referred to the Bank, which are also classified as Deposit costs.
Non-interest income
Non-interest income
Non-interest income includes revenue associated with mortgage banking and commercial banking activities, investment securities, equity investments, and BOLI. These non-interest income streams are primarily generated by different types of financial instruments held by the Company for which there is specific accounting guidance and therefore, are not within the scope of ASC 606, Revenue from Contracts with Customers.
Non-interest income amounts within the scope of ASC 606 include certain banking service charges and fees, debit and credit card interchange fees, and disbursements and escrow fees. Service charges and fees consist of fees earned from performance of account analysis, general account services, and other deposit account services. These fees are recognized as the related services are provided. Card income includes fees earned from customer use of debit and credit cards, interchange income from merchants, and international charges. Card income is generally within the scope of ASC 310, Receivables; however, certain processing transactions for merchants, such as interchange fees, are within the scope of ASC 606. The Company generally receives payment for its services during the period or at the time services are provided and, therefore, does not have material contract asset or liability balances at period end. Disbursements and escrow fees relate to payment services provided for customers and are recognized upon transfer of funds on behalf of the customer.
Income taxes
Income taxes
The Company is subject to income taxes in the United States and files a consolidated federal income tax return with all of its subsidiaries, with the exception of BW Real Estate, Inc. Deferred income taxes are recorded to reflect the effects of temporary differences between the financial reporting carrying amounts of assets and liabilities and their income tax bases using enacted tax rates expected to be in effect when the taxes are actually paid or recovered. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.
Net DTAs are recorded to the extent these assets will more-likely-than-not be realized. In making these determinations, all available positive and negative evidence is considered, including scheduled reversals of deferred tax liabilities, tax planning strategies, projected future taxable income, and recent operating results. If it is determined that deferred income tax assets to be realized in the future are in excess of their net recorded amount, an adjustment to the valuation allowance will be recorded, which will reduce the Company's provision for income taxes.
A tax benefit from an unrecognized tax benefit may be recognized when it is more-likely-than-not the position will be sustained upon examination, including related appeals or litigation, based on technical merits. Income tax benefits must meet a more-likely-than-not recognition threshold at the effective date to be recognized.
Interest and penalties on income taxes are recognized as part of interest income or expense and non-interest expense, respectively, in the Consolidated Income Statement. See "Note 17. Income Taxes" of these Notes to Consolidated Financial Statements for further discussion on income taxes.
v3.25.4
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Estimated Lives Depreciation and amortization are computed using the following estimated lives: 
 Years
Bank premises
31
Furniture, fixtures, and equipment
3 - 15
Leasehold improvements
3 - 10
Software
1 - 10
The following is a summary of the major categories of premises and equipment:
 December 31,
 20252024
 (in millions)
Bank premises$138 $96 
Construction in progress75 62 
Furniture, fixtures, and equipment129 125 
Land and improvements44 32 
Leasehold improvements104 98 
Software310 225 
Total800 638 
Accumulated depreciation and amortization(358)(277)
Premises and equipment, net$442 $361 
v3.25.4
Investment Securities (Tables)
12 Months Ended
Dec. 31, 2025
Investments, Debt and Equity Securities [Abstract]  
Carrying Amounts and Fair Values of Investment Securities
The carrying amounts and fair values of investment securities at December 31, 2025 and 2024 are summarized as follows: 
December 31, 2025
Amortized CostGross Unrealized GainsGross Unrealized (Losses)Fair Value
(in millions)
Held-to-maturity
Tax-exempt$1,419 $3 $(132)$1,290 
Private label residential MBS165  (28)137 
Total HTM securities$1,584 $3 $(160)$1,427 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$7,489 $52 $(311)$7,230 
U.S. Treasury securities5,986 31 (47)5,970 
CLO2,743 4  2,747 
Private label residential MBS1,185 2 (148)1,039 
Tax-exempt879  (77)802 
Commercial MBS issued by GSEs and GNMA638 5 (8)635 
Corporate debt securities308  (11)297 
Other75 1 (8)68 
Total AFS debt securities$19,303 $95 $(610)$18,788 
December 31, 2024
Amortized CostGross Unrealized GainsGross Unrealized (Losses)Fair Value
(in millions)
Held-to-maturity
Tax-exempt$1,350 $$(180)$1,171 
Private label residential MBS176 — (38)138 
Total HTM securities$1,526 $$(218)$1,309 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$6,225 $16 $(410)$5,831 
U.S. Treasury securities4,385 (3)4,383 
Private label residential MBS1,148 — (201)947 
Tax-exempt921 — (76)845 
CLO570 — — 570 
Commercial MBS issued by GSEs and GNMA447 (11)437 
Corporate debt securities407 — (21)386 
Other75 (7)69 
Total AFS debt securities$14,178 $19 $(729)$13,468 
AFS Debt Securities in an Unrealized Loss Position
The following tables summarize the Company's AFS debt securities in an unrealized loss position, aggregated by major security type and length of time in a continuous unrealized loss position:
December 31, 2025
Less Than Twelve MonthsMore Than Twelve MonthsTotal
Gross Unrealized LossesFair ValueGross Unrealized LossesFair ValueGross Unrealized LossesFair Value
(in millions)
Available-for-sale debt securities
U.S. Treasury securities$47 $1,891 $ $ $47 $1,891 
Residential MBS issued by GSEs and GNMA  311 1,503 311 1,503 
Private label residential MBS  148 875 148 875 
Tax-exempt2 10 75 731 77 741 
Corporate debt securities1 19 10 226 11 245 
Commercial MBS issued by GSEs and GNMA  8 81 8 81 
Other  8 56 8 56 
Total AFS securities$50 $1,920 $560 $3,472 $610 $5,392 
December 31, 2024
Less Than Twelve MonthsMore Than Twelve MonthsTotal
Gross Unrealized LossesFair ValueGross Unrealized LossesFair ValueGross Unrealized LossesFair Value
(in millions)
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$18 $1,793 $392 $1,482 $410 $3,275 
U.S. Treasury securities2,185 — — 2,185 
Private label residential MBS— — 201 939 201 939 
Tax-exempt32 75 813 76 845 
Corporate debt securities (1)— — 21 362 21 362 
Commercial MBS issued by GSEs and GNMA10 220 16 11 236 
Other32 25 57 
Total AFS securities$34 $4,262 $695 $3,637 $729 $7,899 
(1)Includes securities with an ACL that have a fair value of $8 million and unrealized losses of $1 million.
Rollforward by Major Security Type of the ACL
The following tables present a rollforward of the ACL based on the Company's impairment analysis of AFS corporate debt securities:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$0.4 $1.4 
Recovery of credit losses(0.4)(1.0)
Charge-offs — 
Recoveries — 
Balance, end of period$ $0.4 
The credit loss model under ASC 326-20, applicable to HTM debt securities, requires recognition of lifetime expected credit losses through an allowance account at the time the security is purchased.
The following table presents a rollforward of the ACL on the Company's HTM tax-exempt debt securities:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$16.4 $7.8 
Provision for (recovery of) credit losses(3.5)8.6 
Charge-offs — 
Recoveries — 
Balance, end of period$12.9 $16.4 
Investment Securities by Credit Rating Type
The following tables summarize the carrying amount of the Company’s investment ratings position as of December 31, 2025 and 2024, which are updated quarterly and used to monitor the credit quality of the Company's securities: 
December 31, 2025
AAASplit-rated AAA/AA+AA+ to AA-A+ to A-BBB+ to BBB-BB+ and belowUnratedTotals
(in millions)
Held-to-maturity
Tax-exempt$ $ $ $ $ $ $1,419 $1,419 
Private label residential MBS      165 165 
Total HTM securities (1)$ $ $ $ $ $ $1,584 $1,584 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$ $ $7,230 $ $ $ $ $7,230 
U.S. Treasury securities  5,970     5,970 
CLO739  1,857 151    2,747 
Private label residential MBS1,012  26   1  1,039 
Tax-exempt8  362 361   71 802 
Commercial MBS issued by GSEs and GNMA1  634     635 
Corporate debt securities   78 138 81  297 
Other  11 3 28 10 16 68 
Total AFS securities (1)$1,760 $ $16,090 $593 $166 $92 $87 $18,788 
Equity securities
Preferred stock$ $ $ $ $21 $30 $1 $52 
CRA investments  27     27 
Total equity securities (1)$ $ $27 $ $21 $30 $1 $79 
(1)For rated securities, if ratings differ, the Company uses an average of the available ratings by major credit agencies.
December 31, 2024
AAASplit-rated AAA/AA+AA+ to AA-A+ to A-BBB+ to BBB-BB+ and belowUnratedTotals
(in millions)
Held-to-maturity
Tax-exempt$— $— $— $— $— $— $1,350 $1,350 
Private label residential MBS— — — — — — 176 176 
Total HTM securities (1)$— $— $— $— $— $— $1,526 $1,526 
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$— $5,831 $— $— $— $— $— $5,831 
U.S. Treasury securities— 4,383 — — — — — 4,383 
Private label residential MBS921 — 26 — — — — 947 
Tax-exempt19 348 375 — — 94 845 
CLO50 — 465 55 — — — 570 
Commercial MBS issued by GSEs and GNMA— 437 — — — — — 437 
Corporate debt securities— — — 78 226 82 — 386 
Other— 40 17 69 
Total AFS securities (1)$980 $10,671 $847 $510 $266 $83 $111 $13,468 
Equity securities
Preferred stock$— $— $— $— $50 $29 $12 $91 
CRA investments— 26 — — — — — 26 
Total equity securities (1)$— $26 $— $— $50 $29 $12 $117 
(1)For rated securities, if ratings differ, the Company uses an average of the available ratings by major credit agencies.
Amortized Cost and Fair Value of the Company's Debt Securities
The amortized cost and fair value of the Company's debt securities as of December 31, 2025, by contractual maturities, are shown below. MBS are shown separately as individual MBS are comprised of pools of loans with varying maturities.
December 31, 2025
Amortized CostEstimated Fair Value
(in millions)
Held-to-maturity
Due in one year or less$2 $2 
After one year through five years24 25 
After five years through ten years177 171 
After ten years1,216 1,092 
Mortgage-backed securities165 137 
Total HTM securities$1,584 $1,427 
Available-for-sale
Due in one year or less$1,454 $1,455 
After one year through five years1,715 1,719 
After five years through ten years611 605 
After ten years6,211 6,105 
Mortgage-backed securities9,312 8,904 
Total AFS securities$19,303 $18,788 
Gross Gains and (Losses) on Sales of Investment Securities
The following table presents gross gains and losses on sales of investment securities: 
Year Ended December 31,
202520242023
(in millions)
Available-for-sale securities
Gross gains$29.9 $19.6 $4.0 
Gross losses(0.1)(2.2)(44.4)
Net gain (loss) on AFS securities$29.8 $17.4 $(40.4)
Equity securities
Gross gains $0.2 $— $— 
Gross losses(0.6)— (0.4)
Net loss on equity securities$(0.4)$— $(0.4)
v3.25.4
Loans Held For Sale (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Summary of Loans
The following is a summary of loans HFS by type:
December 31,
20252024
(in millions)
Government-insured or guaranteed:
EBO (1)$571 $— 
Non-EBO986 764 
Total government-insured or guaranteed1,557 764 
Agency-conforming1,707 1,502 
Non-agency167 20 
Small Business Administration 67  
Total loans HFS$3,498 $2,286 
(1)    EBO loans are delinquent FHA, VA, or USDA loans purchased from GNMA pools under the terms of the GNMA MBS program that can be repooled when loans are brought current either through the borrower's reperformance or through completion of a loan modification.
The following is a summary of the net gain on loan purchase, origination, and sale activities on residential mortgage loans to be sold or securitized:
Year Ended December 31,
20252024
(in millions)
Mortgage servicing rights capitalized upon sale of loans$1,195.8 $922.8 
Net proceeds from sale of loans (1)(900.0)(820.0)
Provision for and change in estimate of liability for losses under representations and warranties, net2.5 5.0 
Change in fair value of loans HFS and trading securities42.8 (17.0)
Change in fair value of derivatives:
Unrealized (loss) gain on derivatives(46.5)61.4 
Realized loss on derivatives(103.3)(3.3)
Total change in fair value of derivatives(149.8)58.1 
Net gain on residential mortgage loans HFS$191.3 $148.9 
Loan acquisition and origination fees64.2 57.4 
Net gain on mortgage loan origination and sale activities$255.5 $206.3 
(1)     Represents the difference between cash proceeds received upon settlement and loan basis
v3.25.4
Loans, Leases and Allowance for Credit Losses (Tables)
12 Months Ended
Dec. 31, 2025
Receivables [Abstract]  
Schedule of Held for Investment Loan Portfolio Composition of Loans, Leases and Allowance for Credit Losses
The composition of the Company's HFI loan portfolio is as follows:
December 31,
20252024
(in millions)
Mortgage finance$7,271 $6,151 
Municipal & nonprofit1,648 1,620 
Tech & innovation4,128 3,383 
Equity fund resources1,233 884 
Other commercial and industrial13,789 11,231 
CRE - owner occupied1,533 1,675 
Hotel franchise finance4,185 3,815 
Other CRE - non-owner occupied6,455 6,342 
Residential13,403 12,961 
Residential - EBO828 972 
Construction and land development4,043 4,468 
Other161 174 
Total loans HFI58,677 53,676 
Allowance for credit losses(461)(374)
Total loans HFI, net of allowance$58,216 $53,302 
Summary of Recorded Investment in Nonaccrual Loans and Loans Past Due 90 Days Still Accruing Interest by Loan Class
The following tables present nonperforming loan balances by loan portfolio segment:
December 31, 2025
Nonaccrual with No Allowance for Credit LossNonaccrual with an Allowance for Credit LossTotal NonaccrualLoans Past Due 90 Days or More and Still Accruing
(in millions)
Municipal & nonprofit$ $4 $4 $3 
Tech & innovation12 8 20 3 
Equity fund resources 1 1  
Other commercial and industrial71 49 120  
CRE - owner occupied3  3  
Other CRE - non-owner occupied188 40 228  
Residential 12 12 51 
Residential - EBO   290 
Construction and land development109  109 9 
Other2 1 3  
Total$385 $115 $500 $356 
December 31, 2024
Nonaccrual with No Allowance for Credit LossNonaccrual with an Allowance for Credit LossTotal NonaccrualLoans Past Due 90 Days or More and Still Accruing
(in millions)
Municipal & nonprofit$— $$$— 
Tech & innovation57 60 — 
Equity fund resources— — 
Other commercial and industrial11 17 — 
CRE - owner occupied— — 
Other CRE - non-owner occupied172 71 243 — 
Residential— 88 88 — 
Residential - EBO— — — 326 
Construction and land development55 56 — 
Other— — 
Total$247 $229 $476 $326 
Contractual Aging of Loan Portfolio by Class of Loans Including Loans Held for Sale and Excluding Deferred Fees/Costs
The following tables present an aging analysis of past due loans by loan portfolio segment:
December 31, 2025
Current30-59 Days
Past Due
60-89 Days
Past Due
Over 90 days
Past Due
Total
Past Due
Total NonaccrualTotal
(in millions)
Mortgage finance$7,271 $ $ $ $ $ $7,271 
Municipal & nonprofit1,641   3 3 4 1,648 
Tech & innovation4,102 3  3 6 20 4,128 
Equity fund resources1,232     1 1,233 
Other commercial and industrial13,654 12 3  15 120 13,789 
CRE - owner occupied1,530     3 1,533 
Hotel franchise finance4,185      4,185 
Other CRE - non-owner occupied6,226 1   1 228 6,455 
Residential13,259 55 26 51 132 12 13,403 
Residential - EBO393 94 51 290 435  828 
Construction and land development3,920 5  9 14 109 4,043 
Other155 2 1  3 3 161 
Total loans$57,568 $172 $81 $356 $609 $500 $58,677 
December 31, 2024
Current30-59 Days
Past Due
60-89 Days
Past Due
Over 90 days
Past Due
Total
Past Due
Total NonaccrualTotal
(in millions)
Mortgage finance$6,151 $— $— $— $— $— $6,151 
Municipal & nonprofit1,615 — — — — 1,620 
Tech & innovation3,320 — — 60 3,383 
Equity fund resources883 — — — — 884 
Other commercial and industrial11,213 — — 17 11,231 
CRE - owner occupied1,670 — — — — 1,675 
Hotel franchise finance3,785 — 30 — 30 — 3,815 
Other CRE - non-owner occupied6,097 — — 243 6,342 
Residential12,818 45 10 — 55 88 12,961 
Residential - EBO463 107 76 326 509 — 972 
Construction and land development4,412 — — — — 56 4,468 
Other172 — — 174 
Total loans$52,599 $157 $118 $326 $601 $476 $53,676 
Loans by Risk Rating
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202520252024202320222021Prior
(in millions)
Mortgage finance
Pass$11 $ $439 $281 $ $247 $6,293 $7,271 
Special mention        
Classified        
Total$11 $ $439 $281 $ $247 $6,293 $7,271 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Municipal & nonprofit
Pass$168 $221 $97 $104 $136 $915 $ $1,641 
Special mention     3  3 
Classified     4  4 
Total$168 $221 $97 $104 $136 $922 $ $1,648 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Tech & innovation
Pass$1,513 $918 $176 $136 $31 $45 $1,115 $3,934 
Special mention6 72 45    19 142 
Classified4 18  28   2 52 
Total$1,523 $1,008 $221 $164 $31 $45 $1,136 $4,128 
Current period gross charge-offs$7.9 $6.8 $5.9 $17.5 $0.3 $ $0.2 $38.6 
Equity fund resources
Pass$156 $4 $ $ $1 $2 $1,069 $1,232 
Special mention        
Classified 1      1 
Total$156 $5 $ $ $1 $2 $1,069 $1,233 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Other commercial and industrial
Pass$2,540 $1,274 $355 $263 $150 $184 $8,631 $13,397 
Special mention  5 27  1 50 83 
Classified88 107 58 30 6 4 16 309 
Total$2,628 $1,381 $418 $320 $156 $189 $8,697 $13,789 
Current period gross charge-offs$0.7 $7.6 $0.8 $10.1 $9.8 $0.2 $2.1 $31.3 
CRE - owner occupied
Pass$318 $162 $144 $292 $210 $330 $40 $1,496 
Special mention 1  4  3  8 
Classified  7 18 4  29 
Total$318 $163 $144 $303 $228 $337 $40 $1,533 
Current period gross charge-offs$ $ $ $0.3 $ $0.2 $ $0.5 
Hotel franchise finance
Pass$1,442 $844 $463 $816 $186 $260 $129 $4,140 
Special mention        
Classified   45    45 
Total$1,442 $844 $463 $861 $186 $260 $129 $4,185 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202520252024202320222021PriorRevolving Loans Amortized Cost BasisTotal
(in millions)
Other CRE - non-owner occupied
Pass$1,261 $908 $1,050 $1,643 $406 $361 $406 $6,035 
Special mention4 35 25  1   65 
Classified12 7 111 200 24 1  355 
Total$1,277 $950 $1,186 $1,843 $431 $362 $406 $6,455 
Current period gross charge-offs$ $1.2 $31.8 $20.8 $0.9 $0.8 $ $55.5 
Residential
Pass$1,283 $614 $185 $3,119 $7,033 $1,084 $33 $13,351 
Special mention     1  1 
Classified2 1 5 24 9 2  43 
Cumulative fair value hedging adjustment       8 
Total$1,285 $615 $190 $3,143 $7,042 $1,087 $33 $13,403 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Residential - EBO
Pass$1 $36 $20 $13 $164 $594 $ $828 
Special mention        
Classified        
Total$1 $36 $20 $13 $164 $594 $ $828 
Current period gross charge-offs$ $ $ $ $ $ $ $ 
Construction and land development
Pass$1,059 $542 $239 $230 $27 $ $1,817 $3,914 
Special mention10   10    20 
Classified  32 77    109 
Total$1,069 $542 $271 $317 $27 $ $1,817 $4,043 
Current period gross charge-offs$ $ $7.5 $7.7 $ $ $ $15.2 
Other
Pass$39 $3 $13 $1 $1 $72 $26 $155 
Special mention     3  3 
Classified     3  3 
Total$39 $3 $13 $1 $1 $78 $26 $161 
Current period gross charge-offs$ $ $ $0.1 $ $1.5 $0.2 $1.8 
Total by Risk Category
Pass$9,791 $5,526 $3,181 $6,898 $8,345 $4,094 $19,559 $57,394 
Special mention20 108 75 41 1 11 69 325 
Classified106 134 206 411 57 18 18 950 
Cumulative fair value hedging adjustment       8 
Total$9,917 $5,768 $3,462 $7,350 $8,403 $4,123 $19,646 $58,677 
Current period gross charge-offs$8.6 $15.6 $46.0 $56.5 $11.0 $2.7 $2.5 $142.9 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202420242023202220212020Prior
(in millions)
Mortgage finance
Pass$$486 $251 $— $278 $— $5,134 $6,151 
Special mention— — — — — — — — 
Classified— — — — — — — — 
Total$$486 $251 $— $278 $— $5,134 $6,151 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Municipal & nonprofit
Pass$175 $89 $195 $144 $160 $833 $$1,597 
Special mention— — — 11 — — 18 
Classified— — — — — — 
Total$175 $89 $202 $144 $171 $838 $$1,620 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Tech & innovation
Pass$1,378 $475 $301 $89 $— $61 $903 $3,207 
Special mention26 15 16 11 — — 75 
Classified30 45 — — 16 101 
Total$1,434 $497 $362 $103 $— $61 $926 $3,383 
Current period gross charge-offs$1.2 $1.5 $19.1 $— $3.6 $— $3.2 $28.6 
Equity fund resources
Pass$$78 $24 $32 $$— $741 $883 
Special mention— — — — — — — — 
Classified— — — — — — 
Total$$78 $24 $32 $$— $741 $884 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Other commercial and industrial
Pass$2,420 $1,032 $814 $324 $75 $155 $6,237 $11,057 
Special mention— 38 — — 43 
Classified11 86 10 18 — 131 
Total$2,432 $1,118 $862 $343 $77 $159 $6,240 $11,231 
Current period gross charge-offs$— $0.2 $1.0 $4.7 $— $0.3 $1.1 $7.3 
CRE - owner occupied
Pass$231 $159 $323 $298 $146 $465 $29 $1,651 
Special mention— — — 
Classified— — 12 — — 19 
Total$233 $159 $336 $302 $146 $470 $29 $1,675 
Current period gross charge-offs$— $— $— $— $— $0.3 $— $0.3 
Hotel franchise finance
Pass$1,036 $522 $1,204 $405 $33 $342 $132 $3,674 
Special mention98 — 14 — — — — 112 
Classified— — 29 — — — — 29 
Total$1,134 $522 $1,247 $405 $33 $342 $132 $3,815 
Current period gross charge-offs$— $— $— $1.4 $— $1.5 $— $2.9 
Other CRE - non-owner occupied
Pass$1,056 $1,388 $1,589 $557 $250 $264 $588 $5,692 
Special mention75 — 59 — — 138 
Classified34 244 173 48 12 — 512 
Total$1,165 $1,632 $1,821 $605 $264 $267 $588 $6,342 
Current period gross charge-offs$— $21.8 $9.5 $22.7 $— $— $— $54.0 
Term Loan Amortized Cost Basis by Origination YearRevolving Loans Amortized Cost BasisTotal
As of and for the year ended December 31, 202420242023202220212020PriorRevolving Loans Amortized Cost BasisTotal
(in millions)
Residential
Pass$659 $231 $3,331 $7,519 $762 $421 $28 $12,951 
Special mention— — — — — — — — 
Classified— 41 33 — 88 
Cumulative fair value hedging adjustment— — — — — — — (78)
Total$659 $233 $3,372 $7,552 $766 $429 $28 $12,961 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Residential - EBO
Pass$$15 $12 $200 $447 $297 $— $972 
Special mention— — — — — — — — 
Classified— — — — — — — — 
Total$$15 $12 $200 $447 $297 $— $972 
Current period gross charge-offs$— $— $— $— $— $— $— $— 
Construction and land development
Pass$798 $525 $1,526 $62 $$— $1,487 $4,400 
Special mention— — — — — — — — 
Classified— 38 30 — — — — 68 
Total$798 $563 $1,556 $62 $$— $1,487 $4,468 
Current period gross charge-offs$— $— $1.5 $— $— $— $— $1.5 
Other
Pass$24 $— $$$13 $72 $52 $171 
Special mention— — — — — — 
Classified— — — — — 
Total$25 $— $$$13 $74 $52 $174 
Current period gross charge-offs$— $— $— $— $— $0.6 $0.1 $0.7 
Total by Risk Category
Pass$7,786 $5,000 $9,578 $9,632 $2,168 $2,910 $15,332 $52,406 
Special mention202 15 135 13 13 10 392 
Classified77 377 340 105 18 23 16 956 
Cumulative fair value hedging adjustment— — — — — — — (78)
Total$8,065 $5,392 $10,053 $9,750 $2,199 $2,937 $15,358 $53,676 
Current period gross charge-offs$1.2 $23.5 $31.1 $28.8 $3.6 $2.7 $4.4 $95.3 
Loans Modified During Period
The following tables present the amortized cost basis of loans HFI that were modified during the period by loan portfolio segment:
Amortized Cost Basis at December 31, 2025
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended(dollars in millions)
Tech & innovation$ $ $ $ $18 $18 0.4 %
Other commercial and industrial  2  60 62 0.4 
Hotel franchise finance 40    40 1.0 
Other CRE - non-owner occupied    51 51 0.8 
Construction and land development    32 32 0.8 
Total$ $40 $2 $ $161 $203 0.3 %
Amortized Cost Basis at December 31, 2024
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended (dollars in millions)
Tech & innovation$— $— $$$41 $47 1.4 %
Other commercial and industrial— — — 86 93 1.0 
Other CRE - non-owner occupied— — 46 — 111 157 2.5 
Total$— $— $58 $$238 $297 0.6 %
Amortized Cost Basis at December 31, 2023
Payment Delay and Term ExtensionPayment Delay and Interest Rate ReductionTerm ExtensionInterest Rate ReductionPayment DelayTotal% of Total Class of Financing Receivable
Year Ended (dollars in millions)
Tech & innovation$$— $$— $$15 0.5 %
Other commercial and industrial— — 23 — 31 0.4 
CRE - owner occupied— — — — 0.2 
Hotel franchise finance— — 37 — — 37 1.0 
Other CRE - non-owner occupied— — 119 — — 119 2.0 
Residential— — — — 0.0 
Total$$— $188 $ $17 $206 0.4 %
Average Investment in Impaired Loans by Loan Class
The following table presents the amortized cost basis of collateral-dependent loans by loan portfolio segment:
December 31,
20252024
Real Estate CollateralOther CollateralTotalReal Estate CollateralOther CollateralTotal
(in millions)
Municipal & nonprofit$ $ $ $— $$
Tech & innovation   — 
Other commercial and industrial 79 79 — 11 11 
CRE - owner occupied3  3 16 — 16 
Hotel franchise finance   29 — 29 
Other CRE - non-owner occupied219  219 474 — 474 
Construction and land development109  109 67 — 67 
Total$331 $79 $410 $586 $21 $607 
Allowances for Credit Losses
The below tables reflect the activity in the ACL on loans HFI by loan portfolio segment, which includes an estimate of future recoveries:
Year Ended December 31, 2025
Balance,
December 31, 2024
Provision for (Recovery of) Credit LossesCharge-offsRecoveriesBalance,
December 31, 2025
(in millions)
Mortgage finance$4.8 $0.7 $ $ $5.5 
Municipal & nonprofit14.7 (1.7)  13.0 
Tech & innovation55.9 24.5 38.6 (3.0)44.8 
Equity fund resources1.6 1.0   2.6 
Other commercial and industrial79.4 135.6 31.3 (1.0)184.7 
CRE - owner occupied3.4 0.3 0.5 (0.2)3.4 
Hotel franchise finance35.3 1.8  (0.6)37.7 
Other CRE - non-owner occupied134.4 26.1 55.5 (5.4)110.4 
Residential19.7 4.0   23.7 
Residential - EBO     
Construction and land development21.3 24.7 15.2 (1.5)32.3 
Other3.3 0.9 1.8 (0.1)2.5 
Total$373.8 $217.9 $142.9 $(11.8)$460.6 
Year Ended December 31, 2024
Balance,
December 31, 2023
Provision for (Recovery of) Credit LossesCharge-offsRecoveriesBalance,
December 31, 2024
(in millions)
Mortgage finance$4.2 $0.6 $— $— $4.8 
Municipal & nonprofit14.7 — — — 14.7 
Tech & innovation42.1 42.3 28.6 (0.1)55.9 
Equity fund resources1.3 0.3 — — 1.6 
Other commercial and industrial83.0 2.7 7.3 (1.0)79.4 
CRE - owner occupied6.0 (2.4)0.3 (0.1)3.4 
Hotel franchise finance33.4 4.1 2.9 (0.7)35.3 
Other CRE - non-owner occupied96.0 92.4 54.0 — 134.4 
Residential23.1 (3.4)— — 19.7 
Residential - EBO— — — — — 
Construction and land development30.4 (7.6)1.5 — 21.3 
Other2.5 1.4 0.7 (0.1)3.3 
Total$336.7 $130.4 $95.3 $(2.0)$373.8 
The below table reflects the activity in the ACL on unfunded loan commitments:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$39.5 $31.6 
Provision for credit losses 10.1 7.9 
Balance, end of period $49.6 $39.5 
The following tables disaggregate the Company's ACL on funded loans HFI and loan balances by measurement methodology:
December 31, 2025
LoansAllowance
Collectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal
(in millions)
Mortgage finance$7,271 $ $7,271 $5.5 $ $5.5 
Municipal & nonprofit1,643 5 1,648 12.8 0.2 13.0 
Tech & innovation4,108 20 4,128 44.1 0.7 44.8 
Equity fund resources1,233  1,233 2.6  2.6 
Other commercial and industrial13,671 118 13,789 139.0 45.7 184.7 
CRE - owner occupied1,530 3 1,533 3.4  3.4 
Hotel franchise finance4,185  4,185 37.7  37.7 
Other CRE - non-owner occupied6,227 228 6,455 92.8 17.6 110.4 
Residential13,403  13,403 23.7  23.7 
Residential EBO828  828    
Construction and land development3,934 109 4,043 32.3  32.3 
Other159 2 161 2.5  2.5 
Total$58,192 $485 $58,677 $396.4 $64.2 $460.6 
December 31, 2024
LoansAllowance
Collectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotalCollectively Evaluated for Credit LossIndividually Evaluated for Credit LossTotal
(in millions)
Mortgage finance$6,151 $— $6,151 $4.8 $— $4.8 
Municipal & nonprofit1,615 1,620 14.1 0.6 14.7 
Tech & innovation3,283 100 3,383 33.6 22.3 55.9 
Equity fund resources884 — 884 1.6 — 1.6 
Other commercial and industrial11,103 128 11,231 77.1 2.3 79.4 
CRE - owner occupied1,658 17 1,675 3.4 — 3.4 
Hotel franchise finance3,786 29 3,815 35.3 — 35.3 
Other CRE - non-owner occupied5,830 512 6,342 90.3 44.1 134.4 
Residential12,961 — 12,961 19.7 — 19.7 
Residential EBO972 — 972 — — — 
Construction and land development4,401 67 4,468 21.3 — 21.3 
Other173 174 3.3 — 3.3 
Total$52,817 $859 $53,676 $304.5 $69.3 $373.8 
v3.25.4
Mortgage Servicing Rights (Tables)
12 Months Ended
Dec. 31, 2025
Transfers and Servicing [Abstract]  
Schedule of Servicing Assets at Fair Value
The following table presents the changes in fair value of the Company's MSR portfolio related to its mortgage banking business and other information related to its servicing portfolio:
Year Ended December 31,
20252024
(in millions)
Balance, beginning of period$1,127 $1,124 
Additions from loans sold with servicing rights retained1,196 923 
Carrying value of MSRs sold(629)(905)
Change in fair value10 144 
Realization of cash flows(210)(159)
Balance, end of period$1,494 $1,127 
Unpaid principal balance of mortgage loans serviced for others$77,540 $61,089 
Schedule of Sensitivity Analysis of Fair Value, Transferor's Interests in Transferred Financial Assets
The following table presents the effect of hypothetical changes in the fair value of MSRs caused by assumed immediate changes in the below inputs that are used to determine fair value:
December 31, 2025
(in millions)
Fair value of mortgage servicing rights$1,494 
Increase (decrease) in fair value resulting from:
Interest rate change of 50 basis points
Adverse change(133)
Favorable change99 
Option adjusted spread change of 50 basis points
Increase(37)
Decrease38 
Conditional prepayment rate change of 1%
Increase(41)
Decrease44 
Cost to service change of 10%
Increase(23)
Decrease6 
v3.25.4
Premises and Equipment (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of Estimated Lives Depreciation and amortization are computed using the following estimated lives: 
 Years
Bank premises
31
Furniture, fixtures, and equipment
3 - 15
Leasehold improvements
3 - 10
Software
1 - 10
The following is a summary of the major categories of premises and equipment:
 December 31,
 20252024
 (in millions)
Bank premises$138 $96 
Construction in progress75 62 
Furniture, fixtures, and equipment129 125 
Land and improvements44 32 
Leasehold improvements104 98 
Software310 225 
Total800 638 
Accumulated depreciation and amortization(358)(277)
Premises and equipment, net$442 $361 
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Schedule of Operating Lease Liabilities by Contractual Maturity
The following is a schedule of the Company's operating lease liabilities by contractual maturity as of December 31, 2025:
(in millions)
2026$32 
202732 
202831 
202931 
203027 
Thereafter24 
Total lease payments$177 
Less: imputed interest17 
Total present value of lease liabilities$160 
Supplemental Cash Flow Information
The below table shows the supplemental cash flow information related to the Company's operating leases:
Year Ended December 31,
202520242023
(in millions)
Cash paid for amounts included in the measurement of operating lease liabilities$29.8 $31.6 $19.3 
Right-of-use assets obtained in exchange for new operating lease liabilities26.5 6.4 6.3 
The following table presents income taxes paid (net of refunds received) during the year ended December 31, 2025 by jurisdiction:
(in millions)
U.S. Federal$19.4 
U.S. state and local
California7.2 
New York City3.6 
New York State3.4 
New Jersey(3.7)
Other (1)1.8 
Total income taxes paid$31.7 
(1)    The amount of income taxes paid (net of refund received) during the tax year either does not meet the 5% disaggregation threshold or is immaterial.
v3.25.4
Goodwill and Other Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Summary of Goodwill by Reporting Unit
Below is a summary of the Company's goodwill by reporting unit:
December 31,
20252024
(in millions)
Commercial banking (1)$290 $290 
Mortgage banking (2)200 200 
Legal banking (3)37 37 
Total$527 $527 
(1)    This reporting unit offers a standard suite of commercial banking products and services through its traditional branch network, working together with the Company's national platform to provide specialized financial services, and is included within the Company's Commercial reportable segment.
(2)    This reporting unit offers mortgage lending products and services and is included within the Company's Consumer Related reportable segment.
(3)    This reporting unit provides specialized banking services to law firms and claims administrators, including settlement payment solutions, and is included within the Company's Consumer Related reportable segment.
Summary of Acquired Intangible Assets
The following is a summary of the Company's acquired intangible assets:
December 31, 2025December 31, 2024
Gross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying Amount
(in millions)
Subject to amortization
Core deposits$14 $14 $ $14 $13 $
Correspondent customer relationships76 18 58 76 14 62 
Customer relationships18 11 7 18 
Developed technology4 3 1 
Operating licenses56 7 49 56 50 
Trade names10 3 7 10 
Total intangible assets subject to amortization$178 $56 $122 $178 $46 $132 
Summary of Future Estimated Amortization Expenses
Below is a summary of future estimated aggregate amortization expense as of December 31, 2025:
 (in millions)
2026$9 
20278 
20288 
20296 
20305 
Thereafter86 
Total$122 
v3.25.4
Deposits (Tables)
12 Months Ended
Dec. 31, 2025
Other Liabilities Disclosure [Abstract]  
Deposits by Type
The table below summarizes deposits by type: 
 December 31,
 20252024
 (in millions)
Non-interest bearing deposits$24,353 $18,846 
Interest Bearing:
Demand accounts18,416 15,878 
Savings and money market accounts24,586 21,208 
Time certificates of deposit ($250,000 or more)2,276 1,640 
Other time deposits (1)7,528 8,769 
Total deposits$77,159 $66,341 
(1)    Retail brokered time deposits over $250,000 of $4.3 billion and $5.6 billion as of December 31, 2025 and 2024, respectively, are included within Other time deposits as these deposits are generally participated out by brokers in shares below the FDIC insurance limit.
Summary of Contractual Maturities for all Time Deposits
The summary of the contractual maturities for all time deposits as of December 31, 2025 is as follows: 
(in millions)
2026$9,183 
2027603 
202813 
20292 
Thereafter3 
Total$9,804 
Schedule Of Total Earnings Credit And Referral Costs The below table presents the income statement classification for total earnings credit and referral costs incurred on these deposits:
Year Ended December 31,
202520242023
Income statement line item(in millions)
Interest income (1)$240.9 $239.8 $146.8 
Service charges and fees (1)21.2 26.1 24.7 
Deposit costs (2)606.8 668.7 422.5 
Total earnings credit and referral costs$868.9 $934.6 $594.0 
(1)    Earnings credits recorded as a reduction to Interest income and Service charges and fees.
(2)    Deposit costs also included $23.7 million, $24.5 million, and $14.2 million in other deposit related costs for the years ended December 31, 2025, 2024, and 2023, respectively, primarily associated with reciprocal deposits.
v3.25.4
Other Borrowings (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Company's Borrowings
The following table summarizes the Company’s other borrowings by type: 
December 31,
20252024
(in millions)
Short-Term:
FHLB advances$3,800 $3,100 
Repurchase agreements 14 
Secured borrowings48 37 
Total short-term borrowings$3,848 $3,151 
Long-Term:
FHLB advances$1,000 $2,000 
Credit linked notes, net392 422 
Total long-term borrowings$1,392 $2,422 
Total other borrowings$5,240 $5,573 
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipal
(in millions)
FHLB advanceOctober 30, 2025February 1, 2027
SOFR + 0.38%
$500 
FHLB advanceNovember 26. 2025February 26, 2027
SOFR + 0.36%
500 
Total$1,000 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipal
(in millions)
FHLB advanceNovember 22, 2024February 24, 2026
SOFR + 0.35%
$500 
FHLB advanceDecember 5, 2024March 5, 2026
SOFR + 0.35%
1,000 
FHLB advanceDecember 19, 2024March 19, 2026
SOFR + 0.38%
500 
Total$2,000 
The Company's outstanding credit linked note issuances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipalDebt Issuance Costs
(in millions)
Residential mortgage loans (1)December 12, 2022October 25, 2052
SOFR + 7.80%
$80 $2 
Residential mortgage loans (2)June 30, 2022April 25, 2052
SOFR + 6.00%
160 3 
Residential mortgage loans (3)December 29, 2021July 25, 2059
SOFR + 4.67%
167 2 
Total$407 $7 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipalDebt Issuance Costs
(in millions)
Residential mortgage loans (1)December 12, 2022October 25, 2052
SOFR + 7.80%
$84 $
Residential mortgage loans (2)June 30, 2022April 25, 2052
SOFR + 6.00%
170 
Residential mortgage loans (3)December 29, 2021July 25, 2059
SOFR + 4.67%
180 
Total$434 $
(1)    There are multiple classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 2.25% to 11.00% (or, a weighted average spread of 7.80%) on a reference pool balance of $1.6 billion and $1.7 billion as of December 31, 2025 and 2024, respectively.
(2)    There are multiple classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 2.25% to 15.00% (or, a weighted average spread of 6.00%) on a reference pool balance of $3.2 billion and $3.4 billion as of December 31, 2025 and 2024, respectively.
(3)    There are six classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 3.15% to 8.50% (or, a weighted average spread of 4.67%) on a reference pool balance of $3.3 billion and $3.5 billion as of December 31, 2025 and 2024, respectively.
Subordinated Debt
The Company's subordinated debt issuances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipalUnamortized Debt Issuance Costs
(in millions)
WAL fixed-to-variable-rate (1)June 2021June 15, 20313.00 %$600 $4 
WAB fixed-to-variable-rate (2)November 2025November 15, 20356.54 %400 4 
Total$1,000 $8 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipalUnamortized Debt Issuance Costs
(in millions)
WAL fixed-to-variable-rate (1)June 2021June 15, 20313.00 %$600 $
WAB fixed-to-variable-rate (3)May 2020June 1, 20305.25 %225 — 
Total$825 $
(1)    Notes are redeemable, in whole or in part, beginning on June 15, 2026 at their principal amount plus accrued and unpaid interest and has a fixed interest rate of 3.00%. The notes also convert to a variable rate of three-month SOFR plus 225 basis points on this date.
(2)    Notes are redeemable, in whole but not in part, on or after November 15, 2030 and in whole or in part, on or after August 15, 2035, at their principal amount plus accrued and unpaid interest. The notes have a fixed interest rate of approximately 6.54% through November 14, 2030 and then converts to a fixed rate per annum equal to the U.S. Treasury Rate for a five-year maturity plus 285 basis points.
(3)    Debt is redeemable, in whole or in part, on or after June 1, 2025 at its principal amount plus accrued and unpaid interest and has a fixed interest rate of 5.25% through June 1, 2025 and then converts to a variable rate per annum equal to three-month SOFR plus 512 basis points.
v3.25.4
Qualifying Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Company's Borrowings
The following table summarizes the Company’s other borrowings by type: 
December 31,
20252024
(in millions)
Short-Term:
FHLB advances$3,800 $3,100 
Repurchase agreements 14 
Secured borrowings48 37 
Total short-term borrowings$3,848 $3,151 
Long-Term:
FHLB advances$1,000 $2,000 
Credit linked notes, net392 422 
Total long-term borrowings$1,392 $2,422 
Total other borrowings$5,240 $5,573 
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipal
(in millions)
FHLB advanceOctober 30, 2025February 1, 2027
SOFR + 0.38%
$500 
FHLB advanceNovember 26. 2025February 26, 2027
SOFR + 0.36%
500 
Total$1,000 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipal
(in millions)
FHLB advanceNovember 22, 2024February 24, 2026
SOFR + 0.35%
$500 
FHLB advanceDecember 5, 2024March 5, 2026
SOFR + 0.35%
1,000 
FHLB advanceDecember 19, 2024March 19, 2026
SOFR + 0.38%
500 
Total$2,000 
The Company's outstanding credit linked note issuances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipalDebt Issuance Costs
(in millions)
Residential mortgage loans (1)December 12, 2022October 25, 2052
SOFR + 7.80%
$80 $2 
Residential mortgage loans (2)June 30, 2022April 25, 2052
SOFR + 6.00%
160 3 
Residential mortgage loans (3)December 29, 2021July 25, 2059
SOFR + 4.67%
167 2 
Total$407 $7 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipalDebt Issuance Costs
(in millions)
Residential mortgage loans (1)December 12, 2022October 25, 2052
SOFR + 7.80%
$84 $
Residential mortgage loans (2)June 30, 2022April 25, 2052
SOFR + 6.00%
170 
Residential mortgage loans (3)December 29, 2021July 25, 2059
SOFR + 4.67%
180 
Total$434 $
(1)    There are multiple classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 2.25% to 11.00% (or, a weighted average spread of 7.80%) on a reference pool balance of $1.6 billion and $1.7 billion as of December 31, 2025 and 2024, respectively.
(2)    There are multiple classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 2.25% to 15.00% (or, a weighted average spread of 6.00%) on a reference pool balance of $3.2 billion and $3.4 billion as of December 31, 2025 and 2024, respectively.
(3)    There are six classes of these notes, each with an interest rate of SOFR plus a spread that ranges from 3.15% to 8.50% (or, a weighted average spread of 4.67%) on a reference pool balance of $3.3 billion and $3.5 billion as of December 31, 2025 and 2024, respectively.
Subordinated Debt
The Company's subordinated debt issuances are detailed in the tables below:
December 31, 2025
DescriptionIssuance DateMaturity DateInterest RatePrincipalUnamortized Debt Issuance Costs
(in millions)
WAL fixed-to-variable-rate (1)June 2021June 15, 20313.00 %$600 $4 
WAB fixed-to-variable-rate (2)November 2025November 15, 20356.54 %400 4 
Total$1,000 $8 
December 31, 2024
DescriptionIssuance DateMaturity DateInterest RatePrincipalUnamortized Debt Issuance Costs
(in millions)
WAL fixed-to-variable-rate (1)June 2021June 15, 20313.00 %$600 $
WAB fixed-to-variable-rate (3)May 2020June 1, 20305.25 %225 — 
Total$825 $
(1)    Notes are redeemable, in whole or in part, beginning on June 15, 2026 at their principal amount plus accrued and unpaid interest and has a fixed interest rate of 3.00%. The notes also convert to a variable rate of three-month SOFR plus 225 basis points on this date.
(2)    Notes are redeemable, in whole but not in part, on or after November 15, 2030 and in whole or in part, on or after August 15, 2035, at their principal amount plus accrued and unpaid interest. The notes have a fixed interest rate of approximately 6.54% through November 14, 2030 and then converts to a fixed rate per annum equal to the U.S. Treasury Rate for a five-year maturity plus 285 basis points.
(3)    Debt is redeemable, in whole or in part, on or after June 1, 2025 at its principal amount plus accrued and unpaid interest and has a fixed interest rate of 5.25% through June 1, 2025 and then converts to a variable rate per annum equal to three-month SOFR plus 512 basis points.
v3.25.4
Equity (Tables)
12 Months Ended
Dec. 31, 2025
Stockholders' Equity Note [Abstract]  
Status of Unvested Shares of Restricted Stock and Changes During the Years
A summary of the status of the Company’s unvested shares of restricted stock and changes during the years then ended is presented below: 
 December 31,
 20252024
 SharesWeighted Average Grant Date Fair ValueSharesWeighted Average Grant Date Fair Value
 (in millions, except per share amounts)
Balance, beginning of period1.4 $71.95 1.1 $83.19 
Granted0.6 87.24 0.8 62.03 
Vested(0.4)82.90 (0.3)87.97 
Forfeited(0.2)71.60 (0.2)71.09 
Balance, end of period1.4 $74.93 1.4 $71.95 
v3.25.4
Accumulated Other Comprehensive Income (Loss) (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Summary of Changes in Accumulated Other Comprehensive Income
The following table summarizes the changes in accumulated other comprehensive income (loss) by component, net of tax: 
Unrealized holding gains (losses) on AFS securitiesUnrealized holding gains (losses) on SERPUnrealized holding gains (losses) on junior subordinated debtImpairment loss on securitiesTotal
(in millions)
Balance, December 31, 2022$(663.7)$(0.3)$3.0 $— $(661.0)
Other comprehensive income (loss) before reclassifications116.9 — (0.2)1.2 117.9 
Amounts reclassified from AOCI30.2 — — — 30.2 
Net current-period other comprehensive income (loss)147.1 — (0.2)1.2 148.1 
Balance, December 31, 2023$(516.6)$(0.3)$2.8 $1.2 $(512.9)
Other comprehensive loss before reclassifications(5.1)(0.1)(1.4)(1.2)(7.8)
Amounts reclassified from AOCI(13.0)— — — (13.0)
Net current-period other comprehensive loss(18.1)(0.1)(1.4)(1.2)(20.8)
Balance, December 31, 2024$(534.7)$(0.4)$1.4 $— $(533.7)
Other comprehensive income (loss) before reclassifications216.3 0.4 (4.9) 211.8 
Amounts reclassified from AOCI(22.3)   (22.3)
Net current-period other comprehensive income (loss)194.0 0.4 (4.9) 189.5 
Balance, December 31, 2025$(340.7)$ $(3.5)$ $(344.2)
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income
The following table presents reclassifications out of AOCI: 
Year Ended December 31,
Income Statement Classification202520242023
(in millions)
Gain (loss) on sales of AFS debt securities, net$29.8 $17.4 $(40.4)
Income tax (expense) benefit(7.5)(4.4)10.2 
Gain (loss), net of tax$22.3 $13.0 $(30.2)
v3.25.4
Derivatives and Hedging Activities (Tables)
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Derivative Assets at Fair Value
As of December 31, 2025 and 2024, the following amounts are reflected on the Consolidated Balance Sheet related to cumulative basis adjustments for outstanding fair value hedges:
December 31, 2025December 31, 2024
Carrying Value of Hedged Assets/(Liabilities) (1)Cumulative Fair Value Hedging Adjustment (2)Carrying Value of Hedged Assets/(Liabilities) (1)Cumulative Fair Value Hedging Adjustment (2)
(in millions)
Loans HFI, net of deferred loan fees and costs (3)$3,811 $ $4,320 $(96)
Investment securities - AFS3,006 (65)— — 
Qualifying debt(396)2 — — 
(1)    Represents the amortized cost basis of the hedged assets and liabilities.
(2)Included in the carrying value of the hedged assets and liabilities.
(3)    Included portfolio layer method derivative instruments with $3.5 billion and $4.0 billion designated as the hedged amount (from a closed portfolio of prepayable fixed rate loans with a carrying value of $7.2 billion and $8.7 billion) as of December 31, 2025 and 2024, respectively. The cumulative basis adjustment included in the carrying value of these hedged items totaled $8 million and $78 million as of December 31, 2025 and 2024, respectively.
Derivative Gain (Loss) For loans and AFS debt securities, the gain or loss on the hedged item is included in interest income, and for qualifying debt, the gain or loss on the hedged item is included in interest expense, as shown in the table below.
Year Ended December 31,
202520242023
Income Statement ClassificationGain/(Loss) on SwapsGain/(Loss) on Hedged ItemGain/(Loss) on SwapsGain/(Loss) on Hedged ItemGain/(Loss) on SwapsGain/(Loss) on Hedged Item
(in millions)
Interest income on loans, including fees$(100.6)$99.2 $99.7 $(100.3)$(22.8)$23.8 
Interest income on investment securities64.2 (64.6)— — — — 
Interest expense on qualifying debt(1.6)1.6 — — — — 
The following table summarizes the net gain (loss) on derivatives included in the non-interest income line items below:
Year Ended December 31,
20252024
(in millions)
Net gain (loss) on loan origination and sale activities:
Forward contracts$(174.8)$84.8 
Interest rate lock commitments21.9 (20.0)
Interest rate contracts(0.6)(6.3)
Other contracts3.7 (0.4)
Net (loss) gain on derivatives$(149.8)$58.1 
Net loan servicing revenue:
Interest rate swaps$17.5 $(72.3)
Forward contracts13.7 (43.9)
Futures contracts2.1 5.9 
Net gain (loss) on derivatives$33.3 $(110.3)
Schedule of Derivative Instruments in Statement of Financial Position
The following table summarizes the fair value of the Company's derivative instruments on a gross basis as of December 31, 2025, 2024, and 2023. The change in the notional amounts of these derivatives from December 31, 2023 to December 31, 2025 indicates the volume of the Company's derivative transaction activity during these periods. The derivative asset and liability balances are presented on a gross basis, prior to the application of bilateral collateral and master netting agreements. Total derivative assets and liabilities are adjusted to take into account the impact of legally enforceable master netting agreements that allow the Company to settle all derivative contracts with the same counterparty on a net basis and to offset the net derivative position with the related cash collateral. Where master netting agreements are not in effect or are not enforceable under bankruptcy laws, the Company does not adjust those derivative amounts with counterparties.
 December 31, 2025December 31, 2024December 31, 2023
 Fair ValueFair ValueFair Value
Notional
Amount
Derivative AssetsDerivative LiabilitiesNotional
Amount
Derivative AssetsDerivative LiabilitiesNotional
Amount
Derivative AssetsDerivative Liabilities
(in millions)
Derivatives designated as hedging instruments:
Fair value hedges
Interest rate contracts$7,216 $85 $22 $4,344 $97 $— $3,895 $19 $24 
Total$7,216 $85 $22 $4,344 $97 $— $3,895 $19 $24 
Derivatives not designated as hedging instruments:
Foreign currency contracts$530 $8 $4 $69 $$$135 $$
Forward contracts27,271 21 43 21,731 81 48 13,170 27 55 
Futures contracts (1)23,170   13,200 — — 11,030 — — 
Interest rate lock commitments3,201 20 1 2,396 1,822 18 — 
Interest rate contracts10,228 34 36 6,336 19 20 3,628 19 20 
Risk participation agreements242   99 — — 72 — — 
Equity warrants50 39  59 30 — 55 — 
Total$64,692 $122 $84 $43,890 $136 $76 $29,912 $69 $76 
Margin 366 7 — 72 — 202 (9)
Total, including margin$64,692 $488 $91 $43,890 $208 $79 $29,912 $271 $67 
(1)The Company enters into futures purchase and sales contracts that are subject to daily remargining and almost all of which are based on three-month SOFR to hedge against its MSR valuation exposure. The notional amount on these contracts is substantial as these contracts have a short duration and are intended to cover the longer duration of MSR hedges.
The fair value of derivative contracts, after taking into account the effects of master netting agreements, is included in Other assets or Other liabilities on the Consolidated Balance Sheet, as summarized in the table below:
December 31, 2025December 31, 2024December 31, 2023
Gross amount of recognized assets (liabilities)Gross offsetNet assets (liabilities)Gross amount of recognized assets (liabilities)Gross offsetNet assets (liabilities)Gross amount of recognized assets (liabilities)Gross offsetNet assets (liabilities)
(in millions)
Derivatives subject to master netting arrangements:
Assets
Foreign currency contracts$6 $ $6 $$— $$— $— $— 
Forward contracts21  21 81 — 81 27 — 27 
Interest rate contracts86  86 106 — 106 31 — 31 
Margin366  366 72 — 72 202 — 202 
Netting (85)(85)— (52)(52)— (67)(67)
$479 $(85)$394 $260 $(52)$208 $260 $(67)$193 
Liabilities
Foreign currency contracts$(1)$ $(1)$— $— $— $(1)$— $(1)
Forward contracts(40) (40)(47)— (47)(55)— (55)
Interest rate contracts(46) (46)(6)— (6)(31)— (31)
Margin(7) (7)(3)— (3)— 
Netting 85 85 — 52 52 — 67 67 
$(94)$85 $(9)$(56)$52 $(4)$(78)$67 $(11)
Derivatives not subject to master netting arrangements:
Assets
Foreign currency contracts$2 $ $2 $— $— $— $$— $
Interest rate lock commitments20  20 — 18 — 18 
Interest rate contracts33  33 10 — 10 — 
Equity warrants39  39 30 — 30 — 
$94 $ $94 $45 $— $45 $30 $— $30 
Liabilities
Foreign currency contracts$(3)$ $(3)$(1)$— $(1)$— $— $— 
Forward contracts(3) (3)(1)— (1)— — — 
Interest rate lock commitments(1) (1)(7)— (7)— — — 
Interest rate contracts(12) (12)(14)— (14)(13)— (13)
$(19)$ $(19)$(23)$— $(23)$(13)$— $(13)
Total derivatives and margin
Assets$573 $(85)$488 $305 $(52)$253 $290 $(67)$223 
Liabilities(113)85 (28)(79)52 (27)(91)67 (24)
v3.25.4
Earnings per Share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted
The following table presents the calculation of basic and diluted EPS: 
 Year Ended December 31,
 202520242023
 (in millions, except per share amounts)
Weighted average shares - basic108.8 108.6 108.3 
Dilutive effect of stock awards0.7 0.7 0.2 
Weighted average shares - diluted109.5 109.3 108.5 
Net income available to common stockholders$956.2 $774.9 $709.6 
Earnings per common share:
Basic$8.79 $7.14 $6.55 
Diluted8.73 7.09 6.54 
v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Provision for Income Tax Expense The below table disaggregates current and deferred income tax expense for the year ended December 31, 2025 by federal and state and local jurisdictions:
(in millions)
Current tax expense
Federal$322.2 
State and local25.5 
Total current tax expense347.7 
Deferred tax benefit
Federal(126.6)
State and local(4.5)
Total deferred tax benefit(131.1)
Income tax expense
Federal195.6 
State and local21.0 
Total income tax expense$216.6 

The provision for income tax expense consisted of the following components for the years ended December 31, 2024 and 2023:
 Year Ended December 31,
 20242023
 (in millions)
Current$191.1 $236.1 
Deferred12.4 (24.9)
Total income tax expense$203.5 $211.2 
Effective Tax Rate Reconciliation
The following tables present a reconciliation between the statutory federal income tax rate and the Company’s effective tax rate:
Year Ended December 31, 2025
AmountPercent
(in millions)
Income tax at statutory rate$253.5 21.0 %
Increase (decrease) resulting from:
State income taxes, net of federal benefits (1)16.2 1.3 
Effect of changes in tax laws or rates enacted in the current period  
Tax credits
   Investment tax credits(37.4)(3.1)
   Other (3.2)(0.3)
Change in valuation allowances  
Nontaxable or nondeductible items
   Nondeductible insurance premiums25.2 2.1 
   Tax exempt income(31.6)(2.6)
   Other(6.6)(0.5)
Changes in unrecognized tax benefits0.6 0.0 
Other adjustments(0.1)0.0 
Total income tax expense$216.6 17.9 %
(1)State and local taxes in California, New York State, New York City, and Arizona made up the majority (approximately 64 percent) of the tax effect in this category.
Year Ended December 31,
20242023
(in millions)
Income tax at statutory rate$208.2 $196.1 
Increase (decrease) resulting from:
Non-deductible insurance premiums31.1 24.1 
State income taxes, net of federal benefits18.3 35.0 
Tax-exempt income(31.3)(28.3)
Investment tax credits(19.7)(13.2)
Other, net(3.1)(2.5)
Total income tax expense$203.5 $211.2 
Effective tax rate20.5 %22.6 %
Income Taxes Paid
The below table shows the supplemental cash flow information related to the Company's operating leases:
Year Ended December 31,
202520242023
(in millions)
Cash paid for amounts included in the measurement of operating lease liabilities$29.8 $31.6 $19.3 
Right-of-use assets obtained in exchange for new operating lease liabilities26.5 6.4 6.3 
The following table presents income taxes paid (net of refunds received) during the year ended December 31, 2025 by jurisdiction:
(in millions)
U.S. Federal$19.4 
U.S. state and local
California7.2 
New York City3.6 
New York State3.4 
New Jersey(3.7)
Other (1)1.8 
Total income taxes paid$31.7 
(1)    The amount of income taxes paid (net of refund received) during the tax year either does not meet the 5% disaggregation threshold or is immaterial.
Cumulative Tax Effects of Temporary Differences
The cumulative tax effects of the temporary differences are shown in the following table:
December 31,
20252024
(in millions)
Deferred tax assets:
Allowance for credit losses$141 $109 
Unrealized loss on AFS securities108 175 
Tax credit carryovers91 — 
Lease liability 41 41 
Accrued expenses41 — 
Research and experimentation costs35 41 
Net operating loss carryovers23 17 
FDIC special assessment 13 
Other56 52 
Total gross deferred tax assets536 448 
Deferred tax asset valuation allowance — 
Total deferred tax assets536 448 
Deferred tax liabilities:
Mortgage servicing rights(53)(31)
Right of use asset(34)(33)
Premises and equipment(24)(30)
Unearned premiums (20)(15)
Deferred loan costs(16)(12)
Goodwill(13)(13)
Leasing basis differences (7)(9)
Other(20)(24)
Total deferred tax liabilities(187)(167)
Deferred tax assets, net$349 $281 
Gross Activity of Unrecognized Tax Benefits
The total gross activity of unrecognized tax benefits related to the Company's uncertain tax positions are shown in the following table:
December 31,
20252024
(in millions)
Beginning balance$7.7 $7.9 
Gross increases
Tax positions in prior periods — 
Current period tax positions0.8 0.3 
Gross decreases
Tax positions in prior periods(0.1)(0.5)
Ending balance$8.4 $7.7 
v3.25.4
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Summary of Contractual Amounts for Unfunded Commitments and Letters of Credit
A summary of the contractual amounts for unfunded commitments and letters of credit are as follows: 
December 31,
 20252024
 (in millions)
Commitments to extend credit, including unsecured loan commitments of $1,034 and $860 at December 31, 2025 and 2024, respectively
$15,420 $13,546 
Credit card commitments and financial guarantees813 585 
Letters of credit, including unsecured letters of credit of $2 at December 31, 2025 and 2024
598 437 
Total$16,831 $14,568 
Contractual Commitments for Lines and Letters of Credit by Maturity
The following table represents the contractual commitments for lines and letters of credit by maturity at December 31, 2025: 
Amount of Commitment Expiration per Period
Total Amounts CommittedLess Than 1 Year1-3 Years3-5 YearsAfter 5 Years
(in millions)
Commitments to extend credit$15,420 $2,953 $6,776 $2,487 $3,204 
Credit card commitments and financial guarantees813 813    
Letters of credit598 218 296 26 58 
Total$16,831 $3,984 $7,072 $2,513 $3,262 
v3.25.4
Fair Value Accounting (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Gains and Losses from Fair Value Changes Included in Consolidated Statement of Operations
The following table presents unrealized gains and losses from fair value changes on junior subordinated debt:
Year Ended December 31,
202520242023
(in millions)
Unrealized losses$(6.5)$(1.9)$(0.3)
Changes included in OCI, net of tax(4.9)(1.4)(0.2)
Fair Value of Assets and Liabilities
The fair value of assets and liabilities measured at fair value on a recurring basis was determined using the following inputs: 
Fair Value Measurements at the End of the Reporting Period Using:
Quoted Prices in Active Markets for Identical Assets
(Level 1)
Significant Other Observable Inputs
(Level 2)
Significant Unobservable Inputs
(Level 3)
Fair Value
(in millions)
December 31, 2025
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$ $7,230 $ $7,230 
U.S. Treasury securities5,970   5,970 
CLO 2,747  2,747 
Private label residential MBS 1,039  1,039 
Tax-exempt 802  802 
Commercial MBS issued by GSEs and GNMA 635  635 
Corporate debt securities 297  297 
Other28 40  68 
Total AFS debt securities$5,998 $12,790 $ $18,788 
Equity securities
Preferred stock$52 $ $ $52 
CRA investments27   27 
Total equity securities$79 $ $ $79 
Loans HFS (2)$ $2,664 $700 $3,364 
Mortgage servicing rights  1,494 1,494 
Derivative assets (1) 148 59 207 
Liabilities:
Junior subordinated debt (3)$ $ $71 $71 
Derivative liabilities (1) 105 1 106 
(1)See "Note 15. Derivatives and Hedging Activities." Derivative assets and liabilities exclude margin of $366 million and $7 million, respectively.
(2)Includes only the portion of loans HFS that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
(3)Includes only the portion of junior subordinated debt that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
 Fair Value Measurements at the End of the Reporting Period Using:
Quoted Prices in Active Markets for Identical Assets
(Level 1)
Significant Other Observable Inputs
(Level 2)
Significant Unobservable Inputs
(Level 3)
Fair
Value
 (in millions)
December 31, 2024
Assets:
Available-for-sale debt securities
Residential MBS issued by GSEs and GNMA$— $5,831 $— $5,831 
U.S. Treasury securities4,383 — — 4,383 
Private label residential MBS— 947 — 947 
Tax-exempt— 845 — 845 
CLO— 570 — 570 
Commercial MBS issued by GSEs and GNMA— 437 — 437 
Corporate debt securities— 386 — 386 
Other67 — 69 
Total AFS debt securities$4,385 $9,083 $— $13,468 
Equity securities
Preferred stock$91 $— $— $91 
CRA investments26 — — 26 
Total equity securities$117 $— $— $117 
Loans - HFS (2)$— $2,240 $$2,244 
Mortgage servicing rights— — 1,127 1,127 
Derivative assets (1)— 198 35 233 
Liabilities:
Junior subordinated debt (3)$— $— $65 $65 
Derivative liabilities (1)— 69 76 
(1)See "Note 15. Derivatives and Hedging Activities." In addition, the carrying value of loans was decreased by $96 million as of December 31, 2024 for the effective portion of the hedge, which relates to the fair value of the hedges put in place to mitigate against fluctuations in interest rates. Derivative assets and liabilities exclude margin of $72 million and $3 million, respectively.
(2)Includes only the portion of loans HFS that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
(3)Includes only the portion of junior subordinated debt that is recorded at fair value at each reporting period pursuant to the election of FVO treatment.
Change in Level 3 Liabilities Measured at Fair Value on Recurring Basis
The change in Level 3 liabilities measured at fair value on a recurring basis included in OCI was as follows: 
Junior Subordinated Debt
Year Ended December 31,
202520242023
(in millions)
Beginning balance$(64.7)$(62.8)$(62.5)
Change in fair value (1)(6.5)(1.9)(0.3)
Ending balance$(71.2)$(64.7)$(62.8)
(1)Unrealized (losses) gains attributable to changes in the fair value of junior subordinated debt are recorded in OCI, net of tax, and totaled $(4.9) million, $(1.4) million, and $(0.2) million for the years ended December 31, 2025, 2024, and 2023, respectively.
The significant unobservable inputs used in the fair value measurements of these Level 3 liabilities were as follows: 
December 31, 2025Valuation TechniqueSignificant Unobservable InputsInput Value
(in millions)
Junior subordinated debt$71 Discounted cash flowImplied credit rating of the Company5.36 %
December 31, 2024Valuation TechniqueSignificant Unobservable InputsInput Value
(in millions)
Junior subordinated debt$65 Discounted cash flowImplied credit rating of the Company7.43 %
The change in Level 3 assets and liabilities measured at fair value on a recurring basis included in income was as follows:
For the Year Ended December 31,
20252024
Loans HFSMSRsIRLCs (1)Loans HFSMSRsIRLCs (1)
(in millions)
Balance, beginning of period$3 $1,127 $(2)$$1,124 $18 
Purchases and additions916 1,196 24,221 93 923 18,896 
Sales and payments(245)(629) (95)(905)— 
Transfers from Level 2 to Level 36   — — 
Settlement of IRLCs upon acquisition or origination of loans HFS  (24,217)— — (18,916)
Change in fair value20 10 17 — 144 — 
Realization of cash flows (210) — (159)— 
Balance, end of period$700 $1,494 $19 $$1,127 $(2)
Changes in unrealized gains (losses) for the period (2)$20 $7 $19 $— $71 $(2)
(1)    IRLC asset and liability positions are presented net.
(2)    Amounts recognized as part of non-interest income.
The significant unobservable inputs used in the fair value measurements of these Level 3 assets and liabilities were as follows:
December 31, 2025
Asset/liabilityKey inputsRangeWeighted average
MSRs:Option adjusted spread (in basis points)
283 - 317
316
Conditional prepayment rate (1)
6.1% - 14.1%
11.0 %
Recapture rate
0.0% - 55.0%
25.5 %
Servicing fee rate (in basis points)
25.0 - 56.5
38.1
Cost to service
$77 - $83
$79
Loans HFS:Lifetime liquidation probability (2)
1.6% - 10.7%
4.6 %
IRLCs:Servicing fee multiple
4.7 - 6.5
5.5
Pull-through rate
74% - 100%
92 %
December 31, 2024
Asset/liabilityKey inputsRangeWeighted average
MSRs:Option adjusted spread (in basis points)
21 - 315
237
Conditional prepayment rate (1)
8.4% - 19.0%
14.0 %
Recapture rate
20.0% - 20.0%
20.0 %
Servicing fee rate (in basis points)
25.0 - 56.5
36.4
Cost to service
$75 - $95
$82
Loans HFS:Whole loan spread to TBA price (in basis points) (2)
(9.0) - 0.0
(7.0)
IRLCs:Servicing fee multiple
4.3 - 6.4
5.3
Pull-through rate
76% - 100%
92 %
(1)    Lifetime total prepayment speed annualized.
(2)    Level 3 loans HFS at December 31, 2025 primarily consisted of EBO loans, which utilized lifetime liquidation probability as a significant unobservable input , whereas at December 31, 2024, these loans were largely non-agency loans that utilized whole loan spread to TBA price as a significant unobservable input.
For Level 3 assets measured at fair value on a nonrecurring basis as of period end, the significant unobservable inputs used in the fair value measurements were as follows:
December 31, 2025Valuation Technique(s)Significant Unobservable InputsRange
(in millions)
Loans HFI$395 Collateral methodThird party appraisalCosts to sell
6.0% to 10.0%
Discounted cash flow methodDiscount rateContractual loan rate
3.0% to 8.0%
Scheduled cash collectionsProbability of default
0% to 20.0%
Proceeds from non-real estate collateralLoss given default
0% to 70.0%
Other assets acquired through foreclosure137 Collateral methodThird party appraisalCosts to sell
1.0% to 6.0%
December 31, 2024Valuation Technique(s)Significant Unobservable InputsRange
(in millions)
Loans HFI$561 Collateral methodThird party appraisalCosts to sell
6.0% to 10.0%
Discounted cash flow methodDiscount rateContractual loan rate
3.0% to 8.0%
Scheduled cash collectionsProbability of default
0% to 20.0%
Proceeds from non-real estate collateralLoss given default
0% to 70.0%
Other assets acquired through foreclosure52 Collateral methodThird party appraisalCosts to sell
1.0% to 6.0%
Assets Measured at Fair Value on Nonrecurring Basis The following table presents such assets carried on the Consolidated Balance Sheet by caption and by level within the ASC 825 hierarchy:
 Fair Value Measurements at the End of the Reporting Period Using
 TotalQuoted Prices in Active Markets for Identical Assets
(Level 1)
Active Markets for Similar Assets
(Level 2)
Unobservable Inputs
(Level 3)
 (in millions)
As of December 31, 2025
Loans HFI$395 $ $ $395 
Other assets acquired through foreclosure137   137 
As of December 31, 2024
Loans HFI$561 $— $— $561 
Other assets acquired through foreclosure52 — — 52 
Estimated Fair Value of Financial Instruments
The following is a summary of the difference between the aggregate fair value and the aggregate UPB of loans HFS for which the FVO has been elected:
December 31,
20252024
Fair valueUPBDifferenceFair valueUPBDifference
(in millions)
Loans HFS:
Current through 89 days delinquent$2,846 $2,744 $102 $2,244 $2,195 $49 
90 days or more delinquent518 501 17 — — — 
Total$3,364 $3,245 $119 $2,244 $2,195 $49 
The estimated fair value of the Company’s financial instruments is as follows: 
December 31, 2025
Carrying AmountFair Value
Level 1Level 2Level 3Total
(in millions)
Financial assets:
Investment securities:
HTM$1,584 $ $1,427 $ $1,427 
AFS18,788 5,998 12,790  18,788 
Equity securities79 79   79 
Derivative assets (1)207  148 59 207 
Loans HFS3,498  2,664 834 3,498 
Loans HFI, net58,216   57,206 57,206 
Mortgage servicing rights1,494   1,494 1,494 
Accrued interest receivable473  473  473 
Financial liabilities:
Deposits$77,159 $ $77,185 $ $77,185 
Other borrowings5,240  5,242  5,242 
Qualifying debt1,076  981 87 1,068 
Derivative liabilities (1)106  105 1 106 
Accrued interest payable116  116  116 
(1)    Derivative assets and liabilities exclude margin of $366 million and $7 million, respectively.
December 31, 2024
Carrying AmountFair Value
Level 1Level 2Level 3Total
(in millions)
Financial assets:
Investment securities:
HTM$1,526 $— $1,309 $— $1,309 
AFS13,468 4,385 9,083 — 13,468 
Equity securities117 117 — — 117 
Derivative assets (1)233 — 198 35 233 
Loans HFS2,286 — 2,259 27 2,286 
Loans HFI, net53,302 — — 53,070 53,070 
Mortgage servicing rights1,127 — — 1,127 1,127 
Accrued interest receivable362 — 362 — 362 
Financial liabilities:
Deposits$66,341 $— $66,393 $— $66,393 
Other borrowings5,573 — 5,545 — 5,545 
Qualifying debt899 — 789 78 867 
Derivative liabilities (1)76 — 69 76 
Accrued interest payable138 — 138 — 138 
(1)    Derivative assets and liabilities exclude margin of $72 million and $3 million, respectively.
v3.25.4
Regulatory Capital Requirements (Tables)
12 Months Ended
Dec. 31, 2025
Banking and Thrift, Other Disclosure [Abstract]  
Summary of Actual Capital Amount and Ratio The actual capital amounts and ratios for the Company and the Bank are presented in the following tables:
Total CapitalTier 1 CapitalRisk-Weighted AssetsTangible Average AssetsTotal Capital RatioTier 1 Capital RatioTier 1 Leverage RatioCommon Equity
Tier 1
(dollars in millions)
December 31, 2025
WAL$9,185 $7,672 $63,408 $94,007 14.5 %12.1 %8.2 %11.0 %
WAB8,667 7,750 63,395 93,891 13.7 12.2 8.3 11.8 
Well-capitalized ratios10.0 8.0 5.0 6.5 
Minimum capital ratios8.0 6.0 4.0 4.5 
December 31, 2024
WAL$7,922 $6,687 $56,019 $82,691 14.1 %11.9 %8.1 %11.3 %
WAB7,444 6,803 55,983 82,562 13.3 12.2 8.2 12.2 
Well-capitalized ratios10.0 8.0 5.0 6.5 
Minimum capital ratios8.0 6.0 4.0 4.5 
v3.25.4
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of Aggregate Activity For Loans The following table summarizes the aggregate activity for such loans:
Year Ended December 31,
20252024
(in millions)
Balance, beginning$22 $— 
New loans1 22 
Advances — 
Repayments and other — 
Balance, ending$23 $22 
v3.25.4
Parent Company Financial Information (Tables)
12 Months Ended
Dec. 31, 2025
Parent Company Financial Information [Abstract]  
Condensed Balance Sheet
WESTERN ALLIANCE BANCORPORATION
Condensed Balance Sheets 
 December 31,
 20252024
 (in millions)
ASSETS:
Cash and cash equivalents$211 $181 
Investment securities - equity8 31 
Investment in subsidiaries8,006 7,096 
Other assets121 85 
Total assets$8,346 $7,393 
LIABILITIES AND STOCKHOLDERS' EQUITY:
Qualifying debt$681 $674 
Accrued interest and other liabilities12 12 
Total liabilities693 686 
Total stockholders’ equity7,653 6,707 
Total liabilities and stockholders’ equity$8,346 $7,393 
Schedule Of Condensed Income Statement And Comprehensive Income Table
Condensed Income Statements 
 Year Ended December 31,
 202520242023
 (in millions)
Income:
Dividends from subsidiaries$400.0 $240.0 $330.0 
Interest income6.9 2.7 2.9 
Non-interest income10.0 22.5 1.5 
Total income416.9 265.2 334.4 
Expense:
Interest expense24.7 25.7 25.4 
Non-interest expense38.8 27.4 29.3 
Total expense63.5 53.1 54.7 
Income before income taxes and equity in undistributed earnings of subsidiaries353.4 212.1 279.7 
Income tax benefit11.2 6.1 10.3 
Income before equity in undistributed earnings of subsidiaries364.6 218.2 290.0 
Equity in undistributed earnings of subsidiaries604.4 569.5 432.4 
Net income969.0 787.7 722.4 
Dividends on preferred stock12.8 12.8 12.8 
Net income available to common stockholders$956.2 $774.9 $709.6 
Condensed Cash Flow Statement
Condensed Statements of Cash Flows
Year Ended December 31,
202520242023
(in millions)
Cash flows from operating activities:
Net income$969.0 $787.7 $722.4 
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in net undistributed earnings of subsidiaries(604.4)(569.5)(432.4)
Change in fair value of assets and liabilities measured at fair value0.3 (0.2)(3.4)
Other operating activities, net(15.6)17.9 (1.8)
Net cash provided by operating activities349.3 235.9 284.8 
Cash flows from investing activities:
Purchases of securities — (153.9)
Principal pay downs, calls, maturities, and sales proceeds of securities23.1 — 155.5 
Capital contributions to subsidiaries(75.0)— (50.0)
Other investing activities, net(14.2)(19.0)(10.0)
Net cash used in investing activities(66.1)(19.0)(58.4)
Cash flows from financing activities:
Common stock repurchases(68.2)— — 
Proceeds from issuance of common stock, net 0.1 0.1 
Cash dividends paid on common and preferred stock(184.7)(176.8)(171.5)
Net cash used in financing activities(252.9)(176.7)(171.4)
Net increase in cash and cash equivalents30.3 40.2 55.0 
Cash and cash equivalents at beginning of year180.5 140.3 85.3 
Cash and cash equivalents at end of year$210.8 $180.5 $140.3 
v3.25.4
Segments (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Operating Segment Information
The following is a summary of reportable segment balance sheet information:
Consolidated CompanyCommercialConsumer RelatedCorporate & Other
At December 31, 2025:(in millions)
Assets:
Cash, cash equivalents, and investment securities$24,034 $16 $ $24,018 
Loans HFS3,498 67 3,431  
Loans HFI, net of deferred fees and costs58,677 34,784 23,893  
Less: allowance for credit losses(461)(390)(71) 
Net loans HFI58,216 34,394 23,822  
Goodwill and other intangible assets, net649 290 359  
Other assets6,377 352 2,237 3,788 
Total assets$92,774 $35,119 $29,849 $27,806 
Liabilities:
Deposits$77,159 $30,806 $40,466 $5,887 
Borrowings and qualifying debt6,316  48 6,268 
Other liabilities1,353 91 336 926 
Total liabilities84,828 30,897 40,850 13,081 
Allocated equity:7,946 3,400 2,570 1,976 
Total liabilities and equity$92,774 $34,297 $43,420 $15,057 
Excess funds provided (used) (822)13,571 (12,749)
At December 31, 2024:
Assets:
Cash, cash equivalents, and investment securities$19,191 $14 $— $19,177 
Loans HFS2,286 — 2,286 — 
Loans HFI, net of deferred fees and costs53,676 31,544 22,132 — 
Less: allowance for credit losses(374)(320)(54)— 
Net loans HFI53,302 31,224 22,078 — 
Goodwill and other intangible assets, net659 291 368 — 
Other assets5,496 367 1,923 3,206 
Total assets$80,934 $31,896 $26,655 $22,383 
Liabilities:
Deposits$66,341 $25,487 $33,767 $7,087 
Borrowings and qualifying debt6,472 15 37 6,420 
Other liabilities1,414 72 476 866 
Total liabilities74,227 25,574 34,280 14,373 
Allocated equity:6,707 2,727 1,899 2,081 
Total liabilities and equity$80,934 $28,301 $36,179 $16,454 
Excess funds provided (used)— (3,595)9,524 (5,929)
The following is a summary of reportable segment income statement information:
Consolidated CompanyCommercialConsumer RelatedCorporate & Other
Year Ended December 31, 2025:(in millions)
Interest income$4,692.9 $2,462.1 $1,228.3 $1,002.5 
Interest expense1,828.1 637.1 636.6 554.4 
Funds transfer pricing (473.4)1,206.3 (732.9)
Net interest income (expense)2,864.8 1,351.6 1,798.0 (284.8)
Provision for (recovery of) credit losses224.1 207.9 20.2 (4.0)
Net interest income (expense) after provision for credit losses2,640.7 1,143.7 1,777.8 (280.8)
Non-interest income678.2 177.3 393.9 107.0 
Salaries and employee benefits757.5 143.4 164.5 449.6 
Other non-interest expense (1)1,354.2 557.4 1,204.7 (407.9)
Income (loss) before provision for income taxes1,207.2 620.2 802.5 (215.5)
Income tax expense (benefit)216.6 106.1 142.1 (31.6)
Net income (loss)$990.6 $514.1 $660.4 $(183.9)
Year Ended December 31, 2024:
Interest income$4,541.1 $2,499.6 $1,083.4 $958.1 
Interest expense1,922.2 681.3 611.6 629.3 
Funds transfer pricing— (650.7)994.2 (343.5)
Net interest income (expense)2,618.9 1,167.6 1,466.0 (14.7)
Provision for credit losses145.9 136.2 2.2 7.5 
Net interest income (expense) after provision for credit losses2,473.0 1,031.4 1,463.8 (22.2)
Non-interest income543.2 120.9 354.3 68.0 
Salaries and employee benefits631.1 135.6 132.6 362.9 
Other non-interest expense (1)1,393.9 486.1 1,228.3 (320.5)
Income before provision for income taxes991.2 530.6 457.2 3.4 
Income tax expense203.5 109.4 90.7 3.4 
Net income$787.7 $421.2 $366.5 $— 
Year Ended December 31, 2023:
Interest income$4,035.3 $2,426.6 $960.3 $648.4 
Interest expense1,696.4 485.2 417.9 793.3 
Funds transfer pricing— (554.2)358.3 195.9 
Net interest income2,338.9 1,387.2 900.6 51.1 
Provision for credit losses62.6 38.3 3.3 21.0 
Net interest income after provision for credit losses2,276.3 1,348.9 897.3 30.1 
Non-interest income280.7 (23.4)287.0 17.1 
Salaries and employee benefits566.3 149.7 125.8 290.8 
Other non-interest expense (1)1,057.1 430.7 799.3 (172.9)
Income (loss) before provision for income taxes933.6 745.1 259.2 (70.7)
Income tax expense (benefit)211.2 174.8 59.5 (23.1)
Net income (loss)$722.4 $570.3 $199.7 $(47.6)
(1)    The composition of other non-interest expense is consistent with Non-interest expense as presented in the Consolidated Income Statement.
v3.25.4
Revenue from Contract with Customer (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
Revenue streams within the scope of ASC 606 include banking service charges and fees, disbursements and escrow fees, and interchange fees on credit and debit cards as detailed in the table below:
Year Ended December 31,
202520242023
(in millions)
Banking service charges and fees$69.9 $42.8 $76.3 
Disbursements and escrow fees50.4 12.9 12.5 
Interchange fees9.1 9.9 7.4 
Other fees6.4 2.4 2.4 
Total revenue from contracts with customers$135.8 $68.0 $98.6 
v3.25.4
Summary of Significant Accounting Policies - Additional Information (Detail)
$ / shares in Units, $ in Millions
12 Months Ended
Mar. 24, 2025
$ / shares
shares
Sep. 22, 2021
$ / shares
shares
Dec. 31, 2025
USD ($)
Subsidiary
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Significant Of Accounting Policies [Line Items]        
Unconsolidated subsidiaries | Subsidiary     8  
Total commitment of accruing loans, threshold for evaluation | $     $ 1.0  
Preferred stock, shares outstanding (shares) | shares     30,000 30,000
Ownership interest (dollars per share)   0.25%    
Face amount of underlying life insurance policies | $     $ 2,100.0 $ 2,100.0
Dividend rate   4.25% 4.25%  
Preferred stock, par value (dollars per share)   $ 0.0001 $ 0.0001 $ 0.0001
Preferred stock, liquidation value (dollars per share)   25 $ 25 $ 25
BW Real Estate, Inc.        
Significant Of Accounting Policies [Line Items]        
Dividend rate 5.402%      
Series A Preferred Stock        
Significant Of Accounting Policies [Line Items]        
Dividend rate     3.452%  
Preferred stock, liquidation value (dollars per share)   $ 10,000 $ 10,000  
Series A Preferred Stock | BW Real Estate, Inc.        
Significant Of Accounting Policies [Line Items]        
Dividend rate 9.50%      
Series B Preferred Stock | BW Real Estate, Inc.        
Significant Of Accounting Policies [Line Items]        
Dividend rate 9.50%      
Preferred stock, liquidation value (dollars per share) $ 1,000      
Shares issued (shares) | shares 300,000      
Preferred Stock        
Significant Of Accounting Policies [Line Items]        
Preferred stock, shares outstanding (shares) | shares   12,000,000 12,000,000  
Minimum        
Significant Of Accounting Policies [Line Items]        
Useful life     5 years  
Maximum        
Significant Of Accounting Policies [Line Items]        
Useful life     40 years  
v3.25.4
Summary of Significant Accounting Policies - Schedule of Estimated Lives (Details)
Dec. 31, 2025
Bank premises  
Property, Plant and Equipment [Line Items]  
Useful life 31 years
Furniture, fixtures, and equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 3 years
Furniture, fixtures, and equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 15 years
Leasehold improvements | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 3 years
Leasehold improvements | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 10 years
Software | Minimum  
Property, Plant and Equipment [Line Items]  
Useful life 1 year
Software | Maximum  
Property, Plant and Equipment [Line Items]  
Useful life 10 years
v3.25.4
Investment Securities - Carrying Amounts and Fair Values of Investment Securities (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, HTM $ 1,584 $ 1,526
Amortized cost, AFS 19,303 14,178
Gross unrealized gains, HTM 3 1
Gross unrealized (losses), HTM (160) (218)
Investment securities - HTM Fair value 1,427 1,309
Gross unrealized gains, AFS 95 19
Grossed unrealized (losses), AFS (610) (729)
Fair value 18,788 13,468
Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, HTM 1,419 1,350
Amortized cost, AFS 879 921
Gross unrealized gains, HTM 3 1
Gross unrealized (losses), HTM (132) (180)
Investment securities - HTM Fair value 1,290 1,171
Gross unrealized gains, AFS 0 0
Grossed unrealized (losses), AFS (77) (76)
Fair value 802 845
Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, HTM 165 176
Amortized cost, AFS 1,185 1,148
Gross unrealized gains, HTM 0 0
Gross unrealized (losses), HTM (28) (38)
Investment securities - HTM Fair value 137 138
Gross unrealized gains, AFS 2 0
Grossed unrealized (losses), AFS (148) (201)
Fair value 1,039 947
Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, AFS 7,489 6,225
Gross unrealized gains, AFS 52 16
Grossed unrealized (losses), AFS (311) (410)
Fair value 7,230 5,831
U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, AFS 5,986 4,385
Gross unrealized gains, AFS 31 1
Grossed unrealized (losses), AFS (47) (3)
Fair value 5,970 4,383
CLO    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, AFS 2,743 570
Gross unrealized gains, AFS 4 0
Grossed unrealized (losses), AFS 0 0
Fair value 2,747 570
Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, AFS 638 447
Gross unrealized gains, AFS 5 1
Grossed unrealized (losses), AFS (8) (11)
Fair value 635 437
Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, AFS 308 407
Gross unrealized gains, AFS 0 0
Grossed unrealized (losses), AFS (11) (21)
Fair value 297 386
Other    
Debt Securities, Available-for-sale [Line Items]    
Amortized cost, AFS 75 75
Gross unrealized gains, AFS 1 1
Grossed unrealized (losses), AFS (8) (7)
Fair value $ 68 $ 69
v3.25.4
Investment Securities - Additional Information (Detail)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
positions
Dec. 31, 2024
USD ($)
positions
Dec. 31, 2023
USD ($)
Schedule of Held-to-Maturity Securities [Line Items]      
Investment securities - equity $ 79.0 $ 117.0  
Fair value gain (loss) adjustments, net 0.9 5.1  
Fair value $ 18,788.0 $ 13,468.0  
Securities in unrealized loss position | positions 568 796  
Provision for credit losses recognized $ 0.4 $ 1.0  
Recognition of charge-off 0.0 0.0  
Carrying value of securities sold 6,100.0 4,500.0 $ 1,600.0
Recognized net gains 29.8 17.4 (40.4)
Gross gains 29.9 19.6 $ 4.0
U.S. Treasury securities      
Schedule of Held-to-Maturity Securities [Line Items]      
Fair value 5,970.0 4,383.0  
AFS Debt Securities      
Schedule of Held-to-Maturity Securities [Line Items]      
Accrued interest receivable 135.0 59.0  
HTM Debt Securities      
Schedule of Held-to-Maturity Securities [Line Items]      
Accrued interest receivable 5.0 5.0  
Interest rate contracts | U.S. Treasury securities      
Schedule of Held-to-Maturity Securities [Line Items]      
Gross gains 23.6    
Asset Pledged as Collateral      
Schedule of Held-to-Maturity Securities [Line Items]      
Fair value $ 9,100.0 $ 4,000.0  
v3.25.4
Investment Securities - Unrealized Losses and Fair Value of Investment Securities in Continuous Unrealized Loss Position (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months $ 50 $ 34
Fair Value, Less Than Twelve Months 1,920 4,262
Gross Unrealized Losses, More Than Twelve Months 560 695
Fair Value, More Than Twelve Months 3,472 3,637
Gross Unrealized Losses, AFS 610 729
Fair Value, AFS 5,392 7,899
Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 0 18
Fair Value, Less Than Twelve Months 0 1,793
Gross Unrealized Losses, More Than Twelve Months 311 392
Fair Value, More Than Twelve Months 1,503 1,482
Gross Unrealized Losses, AFS 311 410
Fair Value, AFS 1,503 3,275
U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 47 3
Fair Value, Less Than Twelve Months 1,891 2,185
Gross Unrealized Losses, More Than Twelve Months 0 0
Fair Value, More Than Twelve Months 0 0
Gross Unrealized Losses, AFS 47 3
Fair Value, AFS 1,891 2,185
Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 0 0
Fair Value, Less Than Twelve Months 0 0
Gross Unrealized Losses, More Than Twelve Months 148 201
Fair Value, More Than Twelve Months 875 939
Gross Unrealized Losses, AFS 148 201
Fair Value, AFS 875 939
Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 2 1
Fair Value, Less Than Twelve Months 10 32
Gross Unrealized Losses, More Than Twelve Months 75 75
Fair Value, More Than Twelve Months 731 813
Gross Unrealized Losses, AFS 77 76
Fair Value, AFS 741 845
Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 1 0
Fair Value, Less Than Twelve Months 19 0
Gross Unrealized Losses, More Than Twelve Months 10 21
Fair Value, More Than Twelve Months 226 362
Gross Unrealized Losses, AFS 11 21
Fair Value, AFS 245 362
Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 0 10
Fair Value, Less Than Twelve Months 0 220
Gross Unrealized Losses, More Than Twelve Months 8 1
Fair Value, More Than Twelve Months 81 16
Gross Unrealized Losses, AFS 8 11
Fair Value, AFS 81 236
Other    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, Less Than Twelve Months 0 2
Fair Value, Less Than Twelve Months 0 32
Gross Unrealized Losses, More Than Twelve Months 8 5
Fair Value, More Than Twelve Months 56 25
Gross Unrealized Losses, AFS 8 7
Fair Value, AFS $ 56 57
Corporate debt securities with CLO    
Debt Securities, Available-for-sale [Line Items]    
Gross Unrealized Losses, AFS   1
Fair Value, AFS   $ 8
v3.25.4
Investment Securities - Allowance for Credit Losses, Available-for-Sale (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Available-for-Sale, Allowance for Credit Loss [Roll Forward]    
Balance, beginning of period $ 0.4 $ 1.4
Recovery of credit losses (0.4) (1.0)
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Balance, end of period $ 0.0 $ 0.4
v3.25.4
Investment Securities - Allowance for Credit Losses, Held-to-Maturity (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]    
Balance, beginning of period $ 16.4  
Balance, end of period 12.9 $ 16.4
Tax-exempt    
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Roll Forward]    
Balance, beginning of period 16.4 7.8
Provision for (recovery of) credit losses (3.5) 8.6
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Balance, end of period $ 12.9 $ 16.4
v3.25.4
Investment Securities - Investment Securities by Credit Rating Type (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost $ 1,584 $ 1,526
Fair value 18,788 13,468
Investment securities - equity 79 117
U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 5,970 4,383
Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 7,230 5,831
CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 2,747 570
Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 165 176
Fair value 1,039 947
Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 1,419 1,350
Fair value 802 845
Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 635 437
Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 297 386
Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 68 69
Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 52 91
CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 27 26
AAA    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 1,760 980
Investment securities - equity 0 0
AAA | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
AAA | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
AAA | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 739 50
AAA | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 1,012 921
AAA | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 8 9
AAA | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 1 0
AAA | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
AAA | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
AAA | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
AAA | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
Split-rated AAA/AA+    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 10,671
Investment securities - equity 0 26
Split-rated AAA/AA+ | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 4,383
Split-rated AAA/AA+ | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 5,831
Split-rated AAA/AA+ | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Split-rated AAA/AA+ | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 0
Split-rated AAA/AA+ | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 19
Split-rated AAA/AA+ | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 437
Split-rated AAA/AA+ | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Split-rated AAA/AA+ | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 1
Split-rated AAA/AA+ | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
Split-rated AAA/AA+ | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 26
AA+ to AA-    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 16,090 847
Investment securities - equity 27 0
AA+ to AA- | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 5,970 0
AA+ to AA- | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 7,230 0
AA+ to AA- | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 1,857 465
AA+ to AA- | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 26 26
AA+ to AA- | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 362 348
AA+ to AA- | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 634 0
AA+ to AA- | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
AA+ to AA- | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 11 8
AA+ to AA- | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
AA+ to AA- | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 27 0
A+ to A-    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 593 510
Investment securities - equity 0 0
A+ to A- | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
A+ to A- | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
A+ to A- | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 151 55
A+ to A- | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 0
A+ to A- | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 361 375
A+ to A- | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
A+ to A- | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 78 78
A+ to A- | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 3 2
A+ to A- | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
A+ to A- | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
BBB+ to BBB-    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 166 266
Investment securities - equity 21 50
BBB+ to BBB- | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BBB+ to BBB- | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BBB+ to BBB- | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BBB+ to BBB- | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 0
BBB+ to BBB- | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 0
BBB+ to BBB- | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BBB+ to BBB- | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 138 226
BBB+ to BBB- | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 28 40
BBB+ to BBB- | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 21 50
BBB+ to BBB- | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
BB+ and below    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 92 83
Investment securities - equity 30 29
BB+ and below | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BB+ and below | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BB+ and below | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BB+ and below | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 1 0
BB+ and below | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 0 0
Fair value 0 0
BB+ and below | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
BB+ and below | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 81 82
BB+ and below | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 10 1
BB+ and below | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 30 29
BB+ and below | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 0 0
Unrated    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 1,584 1,526
Fair value 87 111
Investment securities - equity 1 12
Unrated | U.S. Treasury securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Unrated | Residential MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Unrated | CLO    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Unrated | Private label residential MBS    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 165 176
Fair value 0 0
Unrated | Tax-exempt    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - amortized cost 1,419 1,350
Fair value 71 94
Unrated | Commercial MBS issued by GSEs and GNMA    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Unrated | Corporate debt securities    
Debt Securities, Available-for-sale [Line Items]    
Fair value 0 0
Unrated | Other    
Debt Securities, Available-for-sale [Line Items]    
Fair value 16 17
Unrated | Preferred Stock    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity 1 12
Unrated | CRA investments    
Debt Securities, Available-for-sale [Line Items]    
Investment securities - equity $ 0 $ 0
v3.25.4
Investment Securities - Amortized Cost and Fair Value of Investment Securities by Contractual Maturities (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Amortized Cost    
Securities held to maturity, Due in one year or less, Amortized Cost $ 2  
Securities held to maturity, After one year through five years, Amortized Cost 24  
Securities held to maturity, After five years through ten years, Amortized Cost 177  
Securities held to maturity, After ten years, Amortized Cost 1,216  
Securities held to maturity, Mortgage backed securities, Amortized Cost 165  
Amortized cost, HTM 1,584 $ 1,526
Estimated Fair Value    
Securities held to maturity, Due in one year or less, Estimated Fair Value 2  
Securities held to maturity, Due after one year through five years, Estimated Fair Value 25  
Securities held to maturity, Due after five years through ten years, Estimated Fair Value 171  
Securities held to maturity, After ten years, Estimated Fair Value 1,092  
Securities held to maturity, Mortgage-backed securities, Estimated Fair Value 137  
Investment securities - HTM, fair value 1,427 1,309
Amortized Cost    
Securities available for sale, Due in one year or less, Amortized Cost 1,454  
Securities available for sale, After one year through five years, Amortized Cost 1,715  
Securities available for sale, After five years through ten years, Amortized Cost 611  
Securities available for sale, After ten years, Amortized Cost 6,211  
Securities available for sale, Mortgage backed securities, Amortized Cost 9,312  
Securities available for sale Total, Amortized Cost 19,303  
Estimated Fair Value    
Securities available for sale, Due in one year or less, Estimated Fair Value 1,455  
Securities available for sale, After one year through five years, Estimated Fair Value 1,719  
Securities available for sale, After five years through ten years, Estimated Fair Value 605  
Securities available for sale, After ten years, Estimated Fair Value 6,105  
Securities available for sale, Mortgage backed securities, Estimated Fair Value 8,904  
Securities available for sale Total, Estimated Fair Value $ 18,788 $ 13,468
v3.25.4
Investment Securities - Gross Gains and (Losses) on Sales of Investments (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Investment securities - AFS      
Gross gains $ 29.9 $ 19.6 $ 4.0
Gross losses (0.1) (2.2) (44.4)
Net gains (losses) on AFS securities 29.8 17.4 (40.4)
Equity securities      
Gross gains 0.2 0.0 0.0
Gross losses (0.6) 0.0 (0.4)
Net losses on equity securities $ (0.4) $ 0.0 $ (0.4)
v3.25.4
Loans Held For Sale - Summary of Loans HFS by Type (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS $ 3,498 $ 2,286
Total government-insured or guaranteed    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS 1,557 764
EBO    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS 571 0
Non-EBO    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS 986 764
Agency-conforming    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS 1,707 1,502
Non-agency    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS 167 20
Small Business Administration    
Accounts, Notes, Loans and Financing Receivable [Line Items]    
Loans HFS $ 67 $ 0
v3.25.4
Loans Held For Sale - Summary of Net Gain on Loan Purchase, Origination and Sale Activities on Residential Mortgage Loans (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Receivables [Abstract]      
Mortgage servicing rights capitalized upon sale of loans $ 1,195.8 $ 922.8  
Net proceeds from sale of loans (900.0) (820.0)  
Provision for and change in estimate of liability for losses under representations and warranties, net 2.5 5.0  
Change in fair value of loans HFS and trading securities 42.8 (17.0)  
Unrealized gain (loss) on derivatives (46.5) 61.4  
Realized loss on derivatives (103.3) (3.3)  
Total change in fair value of derivatives (149.8) 58.1  
Net gain on residential mortgage loans HFS 191.3 148.9  
Loan acquisition and origination fees 64.2 57.4  
Net gain on mortgage loan origination and sale activities $ 255.5 $ 206.3 $ 193.5
v3.25.4
Loans, Leases and Allowance for Credit Losses - Schedule of Held for Investment Loan Portfolio Composition of Loans, Leases and Allowance for Credit Losses (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs $ 58,677.0 $ 53,676.0  
Less: allowance for credit losses (460.6) (373.8) $ (336.7)
Net loans HFI 58,216.0 53,302.0  
Mortgage finance      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 7,271.0 6,151.0  
Less: allowance for credit losses (5.5) (4.8) (4.2)
Municipal & nonprofit      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 1,648.0 1,620.0  
Less: allowance for credit losses (13.0) (14.7) (14.7)
Tech & innovation      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 4,128.0 3,383.0  
Less: allowance for credit losses (44.8) (55.9) (42.1)
Equity fund resources      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 1,233.0 884.0  
Less: allowance for credit losses (2.6) (1.6) (1.3)
Other commercial and industrial      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 13,789.0 11,231.0  
Less: allowance for credit losses (184.7) (79.4) (83.0)
CRE - owner occupied      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 1,533.0 1,675.0  
Less: allowance for credit losses (3.4) (3.4) (6.0)
Hotel franchise finance      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 4,185.0 3,815.0  
Less: allowance for credit losses (37.7) (35.3) (33.4)
Other CRE - non-owner occupied      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 6,455.0 6,342.0  
Less: allowance for credit losses (110.4) (134.4) (96.0)
Residential      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 13,403.0 12,961.0  
Less: allowance for credit losses (23.7) (19.7) (23.1)
Residential - EBO      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 828.0 972.0  
Less: allowance for credit losses 0.0 0.0 0.0
Construction and land development      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 4,043.0 4,468.0  
Other      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans HFI, net of deferred fees and costs 161.0 174.0  
Less: allowance for credit losses $ (2.5) $ (3.3) $ (2.5)
v3.25.4
Loans, Leases and Allowance for Credit Losses - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]      
Financing receivable, unamortized loan fees $ 120.0 $ 106.0  
Financing receivable, unamortized premium 186.0 175.0  
Loans Past Due 90 Days or More and Still Accruing 356.0 326.0  
Interest income associated with loans on nonaccrual status 36.2 24.5 $ 12.3
Modified loans current with contractual payments 114.0 128.0 95.0
Modified loans on nonaccrual status 89.0 169.0 111.0
Amortized cost basis 203.0 297.0 206.0
Interest receivable 287.0 272.0  
Loan sales 773.0 729.0  
Net gain (loss) on loan sales 1.5 (6.6)  
Charge-offs 0.2 3.4  
Financing Receivable, Purchase      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loan purchases 2,700.0 1,700.0  
Residential - EBO      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Loans Past Due 90 Days or More and Still Accruing 290.0 326.0  
Amortized cost basis 532.0 366.0 225.0
Interest receivable allowance 1.2 1.5  
Loan purchases 518.0 385.0  
Residential - EBO | Financial Asset, Current to 89 Days Past Due      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Modified amount 27.0 29.0 26.0
Residential - EBO | Over 90 days Past Due      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Modified amount $ 123.0 $ 11.0 $ 12.0
v3.25.4
Loans, Leases and Allowance for Credit Losses - Summary of Recorded Investment in Nonaccrual Loans and Loans Past Due 90 Days Still Accruing Interest by Loan Class (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss $ 385 $ 247
Nonaccrual with an Allowance for Credit Loss 115 229
Total Nonaccrual 500 476
Loans Past Due 90 Days or More and Still Accruing 356 326
Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 0 0
Nonaccrual with an Allowance for Credit Loss 4 5
Total Nonaccrual 4 5
Loans Past Due 90 Days or More and Still Accruing 3 0
Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 12 3
Nonaccrual with an Allowance for Credit Loss 8 57
Total Nonaccrual 20 60
Loans Past Due 90 Days or More and Still Accruing 3 0
Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 0 0
Nonaccrual with an Allowance for Credit Loss 1 1
Total Nonaccrual 1 1
Loans Past Due 90 Days or More and Still Accruing 0 0
Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 71 11
Nonaccrual with an Allowance for Credit Loss 49 6
Total Nonaccrual 120 17
Loans Past Due 90 Days or More and Still Accruing 0 0
CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 3 5
Nonaccrual with an Allowance for Credit Loss 0 0
Total Nonaccrual 3 5
Loans Past Due 90 Days or More and Still Accruing 0 0
Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 188 172
Nonaccrual with an Allowance for Credit Loss 40 71
Total Nonaccrual 228 243
Loans Past Due 90 Days or More and Still Accruing 0 0
Residential    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 0 0
Nonaccrual with an Allowance for Credit Loss 12 88
Total Nonaccrual 12 88
Loans Past Due 90 Days or More and Still Accruing 51 0
Mortgage Loans in Process of Foreclosure, Amount 107 99
Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 0 0
Nonaccrual with an Allowance for Credit Loss 0 0
Total Nonaccrual 0 0
Loans Past Due 90 Days or More and Still Accruing 290 326
Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 109 55
Nonaccrual with an Allowance for Credit Loss 0 1
Total Nonaccrual 109 56
Loans Past Due 90 Days or More and Still Accruing 9 0
Other    
Financing Receivable, Nonaccrual [Line Items]    
Nonaccrual with No Allowance for Credit Loss 2 1
Nonaccrual with an Allowance for Credit Loss 1 0
Total Nonaccrual 3 1
Loans Past Due 90 Days or More and Still Accruing $ 0 $ 0
v3.25.4
Loans, Leases and Allowance for Credit Losses - Contractual Aging of Loan Portfolio by Segment (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs $ 58,677 $ 53,676
Total Nonaccrual 500 476
Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 57,394 52,406
Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 325 392
Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 950 956
Mortgage finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 7,271 6,151
Total Nonaccrual 0 0
Mortgage finance | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 7,271 6,151
Mortgage finance | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Mortgage finance | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,648 1,620
Total Nonaccrual 4 5
Municipal & nonprofit | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,641 1,597
Municipal & nonprofit | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 18
Municipal & nonprofit | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4 5
Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4,128 3,383
Total Nonaccrual 20 60
Tech & innovation | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3,934 3,207
Tech & innovation | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 142 75
Tech & innovation | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 52 101
Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,233 884
Total Nonaccrual 1 1
Equity fund resources | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,232 883
Equity fund resources | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Equity fund resources | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1 1
Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 13,789 11,231
Total Nonaccrual 120 17
Other commercial and industrial | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 13,397 11,057
Other commercial and industrial | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 83 43
Other commercial and industrial | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 309 131
CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,533 1,675
Total Nonaccrual 3 5
CRE - owner occupied | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,496 1,651
CRE - owner occupied | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 8 5
CRE - owner occupied | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 29 19
Hotel franchise finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4,185 3,815
Total Nonaccrual 0 0
Hotel franchise finance | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4,140 3,674
Hotel franchise finance | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 112
Hotel franchise finance | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 45 29
Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 6,455 6,342
Total Nonaccrual 228 243
Other CRE - non-owner occupied | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 6,035 5,692
Other CRE - non-owner occupied | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 65 138
Other CRE - non-owner occupied | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 355 512
Residential    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 13,403 12,961
Total Nonaccrual 12 88
Residential | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 13,351 12,951
Residential | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1 0
Residential | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 43 88
Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 828 972
Total Nonaccrual 0 0
Residential - EBO | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 828 972
Residential - EBO | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Residential - EBO | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4,043 4,468
Total Nonaccrual 109 56
Other    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 161 174
Total Nonaccrual 3 1
Other | Pass    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 155 171
Other | Special mention    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 1
Other | Classified    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 2
Current    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 57,568 52,599
Current | Mortgage finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 7,271 6,151
Current | Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,641 1,615
Current | Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4,102 3,320
Current | Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,232 883
Current | Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 13,654 11,213
Current | CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1,530 1,670
Current | Hotel franchise finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 4,185 3,785
Current | Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 6,226 6,097
Current | Residential    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 13,259 12,818
Current | Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 393 463
Current | Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3,920 4,412
Current | Other    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 155 172
30-59 Days Past Due    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 172 157
30-59 Days Past Due | Mortgage finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
30-59 Days Past Due | Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
30-59 Days Past Due | Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 3
30-59 Days Past Due | Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
30-59 Days Past Due | Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 12 1
30-59 Days Past Due | CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
30-59 Days Past Due | Hotel franchise finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
30-59 Days Past Due | Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1 0
30-59 Days Past Due | Residential    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 55 45
30-59 Days Past Due | Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 94 107
30-59 Days Past Due | Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 5 0
30-59 Days Past Due | Other    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 2 1
60-89 Days Past Due    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 81 118
60-89 Days Past Due | Mortgage finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
60-89 Days Past Due | Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
60-89 Days Past Due | Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
60-89 Days Past Due | Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
60-89 Days Past Due | Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 0
60-89 Days Past Due | CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
60-89 Days Past Due | Hotel franchise finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 30
60-89 Days Past Due | Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 2
60-89 Days Past Due | Residential    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 26 10
60-89 Days Past Due | Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 51 76
60-89 Days Past Due | Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
60-89 Days Past Due | Other    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1 0
Over 90 days Past Due    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 356 326
Over 90 days Past Due | Mortgage finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Over 90 days Past Due | Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 0
Over 90 days Past Due | Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 0
Over 90 days Past Due | Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Over 90 days Past Due | Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Over 90 days Past Due | CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Over 90 days Past Due | Hotel franchise finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Over 90 days Past Due | Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Over 90 days Past Due | Residential    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 51 0
Over 90 days Past Due | Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 290 326
Over 90 days Past Due | Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 9 0
Over 90 days Past Due | Other    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Total Past Due    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 609 601
Total Past Due | Mortgage finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Total Past Due | Municipal & nonprofit    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 3 0
Total Past Due | Tech & innovation    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 6 3
Total Past Due | Equity fund resources    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Total Past Due | Other commercial and industrial    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 15 1
Total Past Due | CRE - owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 0
Total Past Due | Hotel franchise finance    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 0 30
Total Past Due | Other CRE - non-owner occupied    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 1 2
Total Past Due | Residential    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 132 55
Total Past Due | Residential - EBO    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 435 509
Total Past Due | Construction and land development    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs 14 0
Total Past Due | Other    
Financing Receivable, Nonaccrual [Line Items]    
Loans HFI, net of deferred fees and costs $ 3 $ 1
v3.25.4
Loans, Leases and Allowance for Credit Losses - Credit Quality Indicators (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year $ 9,917.0 $ 8,065.0
Year before current fiscal year 5,768.0 5,392.0
Two years before current fiscal year 3,462.0 10,053.0
Three years before current fiscal year 7,350.0 9,750.0
Four years before current fiscal year 8,403.0 2,199.0
Five or more years before current fiscal year 4,123.0 2,937.0
Revolving Loans Amortized Cost Basis 19,646.0 15,358.0
Loans HFI, net of deferred fees and costs 58,677.0 53,676.0
Current fiscal year, writeoff 8.6 1.2
Year before current fiscal year, writeoff 15.6 23.5
Two years before current fiscal year, writeoff 46.0 31.1
Three years before current fiscal year, writeoff 56.5 28.8
Four years before current fiscal year, writeoff 11.0 3.6
Five years before current fiscal year, writeoff 2.7 2.7
Revolving Loans Amortized Cost Basis, Writeoff 2.5 4.4
Charge-offs 142.9 95.3
Cumulative fair value hedging adjustment 8.0 (78.0)
Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 9,791.0 7,786.0
Year before current fiscal year 5,526.0 5,000.0
Two years before current fiscal year 3,181.0 9,578.0
Three years before current fiscal year 6,898.0 9,632.0
Four years before current fiscal year 8,345.0 2,168.0
Five or more years before current fiscal year 4,094.0 2,910.0
Revolving Loans Amortized Cost Basis 19,559.0 15,332.0
Loans HFI, net of deferred fees and costs 57,394.0 52,406.0
Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 20.0 202.0
Year before current fiscal year 108.0 15.0
Two years before current fiscal year 75.0 135.0
Three years before current fiscal year 41.0 13.0
Four years before current fiscal year 1.0 13.0
Five or more years before current fiscal year 11.0 4.0
Revolving Loans Amortized Cost Basis 69.0 10.0
Loans HFI, net of deferred fees and costs 325.0 392.0
Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 106.0 77.0
Year before current fiscal year 134.0 377.0
Two years before current fiscal year 206.0 340.0
Three years before current fiscal year 411.0 105.0
Four years before current fiscal year 57.0 18.0
Five or more years before current fiscal year 18.0 23.0
Revolving Loans Amortized Cost Basis 18.0 16.0
Loans HFI, net of deferred fees and costs 950.0 956.0
Mortgage finance    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 11.0 2.0
Year before current fiscal year 0.0 486.0
Two years before current fiscal year 439.0 251.0
Three years before current fiscal year 281.0 0.0
Four years before current fiscal year 0.0 278.0
Five or more years before current fiscal year 247.0 0.0
Revolving Loans Amortized Cost Basis 6,293.0 5,134.0
Loans HFI, net of deferred fees and costs 7,271.0 6,151.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.0 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.0 0.0
Mortgage finance | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 11.0 2.0
Year before current fiscal year 0.0 486.0
Two years before current fiscal year 439.0 251.0
Three years before current fiscal year 281.0 0.0
Four years before current fiscal year 0.0 278.0
Five or more years before current fiscal year 247.0 0.0
Revolving Loans Amortized Cost Basis 6,293.0 5,134.0
Loans HFI, net of deferred fees and costs 7,271.0 6,151.0
Mortgage finance | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 0.0 0.0
Mortgage finance | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 0.0 0.0
Municipal & nonprofit    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 168.0 175.0
Year before current fiscal year 221.0 89.0
Two years before current fiscal year 97.0 202.0
Three years before current fiscal year 104.0 144.0
Four years before current fiscal year 136.0 171.0
Five or more years before current fiscal year 922.0 838.0
Revolving Loans Amortized Cost Basis 0.0 1.0
Loans HFI, net of deferred fees and costs 1,648.0 1,620.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.0 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.0 0.0
Municipal & nonprofit | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 168.0 175.0
Year before current fiscal year 221.0 89.0
Two years before current fiscal year 97.0 195.0
Three years before current fiscal year 104.0 144.0
Four years before current fiscal year 136.0 160.0
Five or more years before current fiscal year 915.0 833.0
Revolving Loans Amortized Cost Basis 0.0 1.0
Loans HFI, net of deferred fees and costs 1,641.0 1,597.0
Municipal & nonprofit | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 7.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 11.0
Five or more years before current fiscal year 3.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 3.0 18.0
Municipal & nonprofit | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 4.0 5.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 4.0 5.0
Tech & innovation    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,523.0 1,434.0
Year before current fiscal year 1,008.0 497.0
Two years before current fiscal year 221.0 362.0
Three years before current fiscal year 164.0 103.0
Four years before current fiscal year 31.0 0.0
Five or more years before current fiscal year 45.0 61.0
Revolving Loans Amortized Cost Basis 1,136.0 926.0
Loans HFI, net of deferred fees and costs 4,128.0 3,383.0
Current fiscal year, writeoff 7.9 1.2
Year before current fiscal year, writeoff 6.8 1.5
Two years before current fiscal year, writeoff 5.9 19.1
Three years before current fiscal year, writeoff 17.5 0.0
Four years before current fiscal year, writeoff 0.3 3.6
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.2 3.2
Charge-offs 38.6 28.6
Tech & innovation | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,513.0 1,378.0
Year before current fiscal year 918.0 475.0
Two years before current fiscal year 176.0 301.0
Three years before current fiscal year 136.0 89.0
Four years before current fiscal year 31.0 0.0
Five or more years before current fiscal year 45.0 61.0
Revolving Loans Amortized Cost Basis 1,115.0 903.0
Loans HFI, net of deferred fees and costs 3,934.0 3,207.0
Tech & innovation | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 6.0 26.0
Year before current fiscal year 72.0 15.0
Two years before current fiscal year 45.0 16.0
Three years before current fiscal year 0.0 11.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 19.0 7.0
Loans HFI, net of deferred fees and costs 142.0 75.0
Tech & innovation | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 4.0 30.0
Year before current fiscal year 18.0 7.0
Two years before current fiscal year 0.0 45.0
Three years before current fiscal year 28.0 3.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 2.0 16.0
Loans HFI, net of deferred fees and costs 52.0 101.0
Equity fund resources    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 156.0 7.0
Year before current fiscal year 5.0 78.0
Two years before current fiscal year 0.0 24.0
Three years before current fiscal year 0.0 32.0
Four years before current fiscal year 1.0 2.0
Five or more years before current fiscal year 2.0 0.0
Revolving Loans Amortized Cost Basis 1,069.0 741.0
Loans HFI, net of deferred fees and costs 1,233.0 884.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.0 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.0 0.0
Equity fund resources | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 156.0 6.0
Year before current fiscal year 4.0 78.0
Two years before current fiscal year 0.0 24.0
Three years before current fiscal year 0.0 32.0
Four years before current fiscal year 1.0 2.0
Five or more years before current fiscal year 2.0 0.0
Revolving Loans Amortized Cost Basis 1,069.0 741.0
Loans HFI, net of deferred fees and costs 1,232.0 883.0
Equity fund resources | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 0.0 0.0
Equity fund resources | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 1.0
Year before current fiscal year 1.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 1.0 1.0
Other commercial and industrial    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 2,628.0 2,432.0
Year before current fiscal year 1,381.0 1,118.0
Two years before current fiscal year 418.0 862.0
Three years before current fiscal year 320.0 343.0
Four years before current fiscal year 156.0 77.0
Five or more years before current fiscal year 189.0 159.0
Revolving Loans Amortized Cost Basis 8,697.0 6,240.0
Loans HFI, net of deferred fees and costs 13,789.0 11,231.0
Current fiscal year, writeoff 0.7 0.0
Year before current fiscal year, writeoff 7.6 0.2
Two years before current fiscal year, writeoff 0.8 1.0
Three years before current fiscal year, writeoff 10.1 4.7
Four years before current fiscal year, writeoff 9.8 0.0
Five years before current fiscal year, writeoff 0.2 0.3
Revolving Loans Amortized Cost Basis, Writeoff 2.1 1.1
Charge-offs 31.3 7.3
Other commercial and industrial | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 2,540.0 2,420.0
Year before current fiscal year 1,274.0 1,032.0
Two years before current fiscal year 355.0 814.0
Three years before current fiscal year 263.0 324.0
Four years before current fiscal year 150.0 75.0
Five or more years before current fiscal year 184.0 155.0
Revolving Loans Amortized Cost Basis 8,631.0 6,237.0
Loans HFI, net of deferred fees and costs 13,397.0 11,057.0
Other commercial and industrial | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 1.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 5.0 38.0
Three years before current fiscal year 27.0 1.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 1.0 0.0
Revolving Loans Amortized Cost Basis 50.0 3.0
Loans HFI, net of deferred fees and costs 83.0 43.0
Other commercial and industrial | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 88.0 11.0
Year before current fiscal year 107.0 86.0
Two years before current fiscal year 58.0 10.0
Three years before current fiscal year 30.0 18.0
Four years before current fiscal year 6.0 2.0
Five or more years before current fiscal year 4.0 4.0
Revolving Loans Amortized Cost Basis 16.0 0.0
Loans HFI, net of deferred fees and costs 309.0 131.0
CRE - owner occupied    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 318.0 233.0
Year before current fiscal year 163.0 159.0
Two years before current fiscal year 144.0 336.0
Three years before current fiscal year 303.0 302.0
Four years before current fiscal year 228.0 146.0
Five or more years before current fiscal year 337.0 470.0
Revolving Loans Amortized Cost Basis 40.0 29.0
Loans HFI, net of deferred fees and costs 1,533.0 1,675.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.3 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.2 0.3
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.5 0.3
CRE - owner occupied | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 318.0 231.0
Year before current fiscal year 162.0 159.0
Two years before current fiscal year 144.0 323.0
Three years before current fiscal year 292.0 298.0
Four years before current fiscal year 210.0 146.0
Five or more years before current fiscal year 330.0 465.0
Revolving Loans Amortized Cost Basis 40.0 29.0
Loans HFI, net of deferred fees and costs 1,496.0 1,651.0
CRE - owner occupied | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 2.0
Year before current fiscal year 1.0 0.0
Two years before current fiscal year 0.0 1.0
Three years before current fiscal year 4.0 1.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 3.0 1.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 8.0 5.0
CRE - owner occupied | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 12.0
Three years before current fiscal year 7.0 3.0
Four years before current fiscal year 18.0 0.0
Five or more years before current fiscal year 4.0 4.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 29.0 19.0
Hotel franchise finance    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,442.0 1,134.0
Year before current fiscal year 844.0 522.0
Two years before current fiscal year 463.0 1,247.0
Three years before current fiscal year 861.0 405.0
Four years before current fiscal year 186.0 33.0
Five or more years before current fiscal year 260.0 342.0
Revolving Loans Amortized Cost Basis 129.0 132.0
Loans HFI, net of deferred fees and costs 4,185.0 3,815.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.0 1.4
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 1.5
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.0 2.9
Hotel franchise finance | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,442.0 1,036.0
Year before current fiscal year 844.0 522.0
Two years before current fiscal year 463.0 1,204.0
Three years before current fiscal year 816.0 405.0
Four years before current fiscal year 186.0 33.0
Five or more years before current fiscal year 260.0 342.0
Revolving Loans Amortized Cost Basis 129.0 132.0
Loans HFI, net of deferred fees and costs 4,140.0 3,674.0
Hotel franchise finance | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 98.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 14.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 0.0 112.0
Hotel franchise finance | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 29.0
Three years before current fiscal year 45.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 45.0 29.0
Other CRE - non-owner occupied    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,277.0 1,165.0
Year before current fiscal year 950.0 1,632.0
Two years before current fiscal year 1,186.0 1,821.0
Three years before current fiscal year 1,843.0 605.0
Four years before current fiscal year 431.0 264.0
Five or more years before current fiscal year 362.0 267.0
Revolving Loans Amortized Cost Basis 406.0 588.0
Loans HFI, net of deferred fees and costs 6,455.0 6,342.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 1.2 21.8
Two years before current fiscal year, writeoff 31.8 9.5
Three years before current fiscal year, writeoff 20.8 22.7
Four years before current fiscal year, writeoff 0.9 0.0
Five years before current fiscal year, writeoff 0.8 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 55.5 54.0
Other CRE - non-owner occupied | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,261.0 1,056.0
Year before current fiscal year 908.0 1,388.0
Two years before current fiscal year 1,050.0 1,589.0
Three years before current fiscal year 1,643.0 557.0
Four years before current fiscal year 406.0 250.0
Five or more years before current fiscal year 361.0 264.0
Revolving Loans Amortized Cost Basis 406.0 588.0
Loans HFI, net of deferred fees and costs 6,035.0 5,692.0
Other CRE - non-owner occupied | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 4.0 75.0
Year before current fiscal year 35.0 0.0
Two years before current fiscal year 25.0 59.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 1.0 2.0
Five or more years before current fiscal year 0.0 2.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 65.0 138.0
Other CRE - non-owner occupied | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 12.0 34.0
Year before current fiscal year 7.0 244.0
Two years before current fiscal year 111.0 173.0
Three years before current fiscal year 200.0 48.0
Four years before current fiscal year 24.0 12.0
Five or more years before current fiscal year 1.0 1.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 355.0 512.0
Residential    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,285.0 659.0
Year before current fiscal year 615.0 233.0
Two years before current fiscal year 190.0 3,372.0
Three years before current fiscal year 3,143.0 7,552.0
Four years before current fiscal year 7,042.0 766.0
Five or more years before current fiscal year 1,087.0 429.0
Revolving Loans Amortized Cost Basis 33.0 28.0
Loans HFI, net of deferred fees and costs 13,403.0 12,961.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.0 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.0 0.0
Residential | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,283.0 659.0
Year before current fiscal year 614.0 231.0
Two years before current fiscal year 185.0 3,331.0
Three years before current fiscal year 3,119.0 7,519.0
Four years before current fiscal year 7,033.0 762.0
Five or more years before current fiscal year 1,084.0 421.0
Revolving Loans Amortized Cost Basis 33.0 28.0
Loans HFI, net of deferred fees and costs 13,351.0 12,951.0
Residential | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 1.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 1.0 0.0
Residential | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 2.0 0.0
Year before current fiscal year 1.0 2.0
Two years before current fiscal year 5.0 41.0
Three years before current fiscal year 24.0 33.0
Four years before current fiscal year 9.0 4.0
Five or more years before current fiscal year 2.0 8.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 43.0 88.0
Residential - EBO    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1.0 1.0
Year before current fiscal year 36.0 15.0
Two years before current fiscal year 20.0 12.0
Three years before current fiscal year 13.0 200.0
Four years before current fiscal year 164.0 447.0
Five or more years before current fiscal year 594.0 297.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 828.0 972.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.0 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 0.0 0.0
Residential - EBO | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1.0 1.0
Year before current fiscal year 36.0 15.0
Two years before current fiscal year 20.0 12.0
Three years before current fiscal year 13.0 200.0
Four years before current fiscal year 164.0 447.0
Five or more years before current fiscal year 594.0 297.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 828.0 972.0
Residential - EBO | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 0.0 0.0
Residential - EBO | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 0.0 0.0
Construction and land development    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,069.0 798.0
Year before current fiscal year 542.0 563.0
Two years before current fiscal year 271.0 1,556.0
Three years before current fiscal year 317.0 62.0
Four years before current fiscal year 27.0 2.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 1,817.0 1,487.0
Loans HFI, net of deferred fees and costs 4,043.0 4,468.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 7.5 1.5
Three years before current fiscal year, writeoff 7.7 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 0.0 0.0
Revolving Loans Amortized Cost Basis, Writeoff 0.0 0.0
Charge-offs 15.2 1.5
Construction and land development | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 1,059.0 798.0
Year before current fiscal year 542.0 525.0
Two years before current fiscal year 239.0 1,526.0
Three years before current fiscal year 230.0 62.0
Four years before current fiscal year 27.0 2.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 1,817.0 1,487.0
Loans HFI, net of deferred fees and costs 3,914.0 4,400.0
Construction and land development | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 10.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 10.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 20.0 0.0
Construction and land development | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 38.0
Two years before current fiscal year 32.0 30.0
Three years before current fiscal year 77.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 0.0 0.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 109.0 68.0
Other    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 39.0 25.0
Year before current fiscal year 3.0 0.0
Two years before current fiscal year 13.0 8.0
Three years before current fiscal year 1.0 2.0
Four years before current fiscal year 1.0 13.0
Five or more years before current fiscal year 78.0 74.0
Revolving Loans Amortized Cost Basis 26.0 52.0
Loans HFI, net of deferred fees and costs 161.0 174.0
Current fiscal year, writeoff 0.0 0.0
Year before current fiscal year, writeoff 0.0 0.0
Two years before current fiscal year, writeoff 0.0 0.0
Three years before current fiscal year, writeoff 0.1 0.0
Four years before current fiscal year, writeoff 0.0 0.0
Five years before current fiscal year, writeoff 1.5 0.6
Revolving Loans Amortized Cost Basis, Writeoff 0.2 0.1
Charge-offs 1.8 0.7
Other | Pass    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 39.0 24.0
Year before current fiscal year 3.0 0.0
Two years before current fiscal year 13.0 8.0
Three years before current fiscal year 1.0 2.0
Four years before current fiscal year 1.0 13.0
Five or more years before current fiscal year 72.0 72.0
Revolving Loans Amortized Cost Basis 26.0 52.0
Loans HFI, net of deferred fees and costs 155.0 171.0
Other | Special mention    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 0.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 3.0 1.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs 3.0 1.0
Other | Classified    
Financing Receivable, Allowance for Credit Loss [Line Items]    
Current fiscal year 0.0 1.0
Year before current fiscal year 0.0 0.0
Two years before current fiscal year 0.0 0.0
Three years before current fiscal year 0.0 0.0
Four years before current fiscal year 0.0 0.0
Five or more years before current fiscal year 3.0 1.0
Revolving Loans Amortized Cost Basis 0.0 0.0
Loans HFI, net of deferred fees and costs $ 3.0 $ 2.0
v3.25.4
Loans, Leases and Allowance for Credit Losses - Amortized Cost Basis of Loans Modified (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 203.0 $ 297.0 $ 206.0
% of Total Class of Financing Receivable 0.30% 0.60% 0.40%
Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 0.0 $ 0.0 $ 1.0
Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 40.0 0.0 0.0
Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 2.0 58.0 188.0
Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 1.0 0.0
Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 161.0 238.0 17.0
Tech & innovation      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 18.0 $ 47.0 $ 15.0
% of Total Class of Financing Receivable 0.40% 1.40% 0.50%
Tech & innovation | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 0.0 $ 0.0 $ 1.0
Tech & innovation | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 0.0 0.0
Tech & innovation | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 5.0 6.0
Tech & innovation | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 1.0 0.0
Tech & innovation | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 18.0 41.0 8.0
Other commercial and industrial      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 62.0 $ 93.0 $ 31.0
% of Total Class of Financing Receivable 0.40% 1.00% 0.40%
Other commercial and industrial | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 0.0 $ 0.0 $ 0.0
Other commercial and industrial | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 0.0 0.0
Other commercial and industrial | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 2.0 7.0 23.0
Other commercial and industrial | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 0.0 0.0
Other commercial and industrial | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 60.0 86.0 8.0
CRE - owner occupied      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     $ 3.0
% of Total Class of Financing Receivable     0.20%
CRE - owner occupied | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     $ 0.0
CRE - owner occupied | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     0.0
CRE - owner occupied | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     3.0
CRE - owner occupied | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     0.0
CRE - owner occupied | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     0.0
Hotel franchise finance      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 40.0   $ 37.0
% of Total Class of Financing Receivable 1.00%   1.00%
Hotel franchise finance | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 0.0   $ 0.0
Hotel franchise finance | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 40.0   0.0
Hotel franchise finance | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0   37.0
Hotel franchise finance | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0   0.0
Hotel franchise finance | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0   0.0
Other CRE - non-owner occupied      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 51.0 $ 157.0 $ 119.0
% of Total Class of Financing Receivable 0.80% 2.50% 2.00%
Other CRE - non-owner occupied | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 0.0 $ 0.0 $ 0.0
Other CRE - non-owner occupied | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 0.0 0.0
Other CRE - non-owner occupied | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 46.0 119.0
Other CRE - non-owner occupied | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0 0.0 0.0
Other CRE - non-owner occupied | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 51.0 $ 111.0 0.0
Residential      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     $ 1.0
% of Total Class of Financing Receivable     0.00%
Residential | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     $ 0.0
Residential | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     0.0
Residential | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     0.0
Residential | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     0.0
Residential | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis     $ 1.0
Construction and land development      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 32.0    
% of Total Class of Financing Receivable 0.80%    
Construction and land development | Payment Delay and Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 0.0    
Construction and land development | Payment Delay and Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0    
Construction and land development | Term Extension      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0    
Construction and land development | Interest Rate Reduction      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis 0.0    
Construction and land development | Payment Delay      
Financing Receivable, Troubled Debt Restructuring [Line Items]      
Amortized cost basis $ 32.0    
v3.25.4
Loans, Leases and Allowance for Credit Losses - Collateral Dependent Loans (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI $ 58,216 $ 53,302
Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 410 607
Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 331 586
Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 79 21
Municipal & nonprofit | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 5
Municipal & nonprofit | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 0
Municipal & nonprofit | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 5
Tech & innovation | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 5
Tech & innovation | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 0
Tech & innovation | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 5
Other commercial and industrial | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 79 11
Other commercial and industrial | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 0
Other commercial and industrial | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 79 11
CRE - owner occupied | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 3 16
CRE - owner occupied | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 3 16
CRE - owner occupied | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 0
Hotel franchise finance | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 29
Hotel franchise finance | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 29
Hotel franchise finance | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 0
Other CRE - non-owner occupied | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 219 474
Other CRE - non-owner occupied | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 219 474
Other CRE - non-owner occupied | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 0 0
Construction and land development | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 109 67
Construction and land development | Real Estate Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI 109 67
Construction and land development | Other Collateral | Asset Pledged as Collateral    
Loans and Leases Receivable Disclosure [Line Items]    
Net loans HFI $ 0 $ 0
v3.25.4
Loans, Leases and Allowance for Credit Losses - Allowances for Credit Losses (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance $ 373.8 $ 336.7
Provision for (Recovery of) Credit Losses 217.9 130.4
Charge-offs 142.9 95.3
Recoveries (11.8) (2.0)
Ending balance 460.6 373.8
Balance, beginning of period 39.5 31.6
Provision for credit losses 10.1 7.9
Balance, end of period 49.6 39.5
Mortgage finance    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 4.8 4.2
Provision for (Recovery of) Credit Losses 0.7 0.6
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Ending balance 5.5 4.8
Municipal & nonprofit    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 14.7 14.7
Provision for (Recovery of) Credit Losses (1.7) 0.0
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Ending balance 13.0 14.7
Tech & innovation    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 55.9 42.1
Provision for (Recovery of) Credit Losses 24.5 42.3
Charge-offs 38.6 28.6
Recoveries (3.0) (0.1)
Ending balance 44.8 55.9
Equity fund resources    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 1.6 1.3
Provision for (Recovery of) Credit Losses 1.0 0.3
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Ending balance 2.6 1.6
Other commercial and industrial    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 79.4 83.0
Provision for (Recovery of) Credit Losses 135.6 2.7
Charge-offs 31.3 7.3
Recoveries (1.0) (1.0)
Ending balance 184.7 79.4
CRE - owner occupied    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 3.4 6.0
Provision for (Recovery of) Credit Losses 0.3 (2.4)
Charge-offs 0.5 0.3
Recoveries (0.2) (0.1)
Ending balance 3.4 3.4
Hotel franchise finance    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 35.3 33.4
Provision for (Recovery of) Credit Losses 1.8 4.1
Charge-offs 0.0 2.9
Recoveries (0.6) (0.7)
Ending balance 37.7 35.3
Other CRE - non-owner occupied    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 134.4 96.0
Provision for (Recovery of) Credit Losses 26.1 92.4
Charge-offs 55.5 54.0
Recoveries (5.4) 0.0
Ending balance 110.4 134.4
Residential    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 19.7 23.1
Provision for (Recovery of) Credit Losses 4.0 (3.4)
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Ending balance 23.7 19.7
Residential - EBO    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 0.0 0.0
Provision for (Recovery of) Credit Losses 0.0 0.0
Charge-offs 0.0 0.0
Recoveries 0.0 0.0
Ending balance 0.0 0.0
Construction and land development    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 21.3 30.4
Provision for (Recovery of) Credit Losses 24.7 (7.6)
Charge-offs 15.2 1.5
Recoveries (1.5) 0.0
Ending balance 32.3 21.3
Other    
Accounts Receivable, Allowance for Credit Loss [Roll Forward]    
Beginning balance 3.3 2.5
Provision for (Recovery of) Credit Losses 0.9 1.4
Charge-offs 1.8 0.7
Recoveries (0.1) (0.1)
Ending balance $ 2.5 $ 3.3
v3.25.4
Loans, Leases and Allowance for Credit Losses - Disaggregation of the Company's ACL on Funded Loans and Loan Balances (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss $ 58,192.0 $ 52,817.0  
Individually Evaluated for Credit Loss 485.0 859.0  
Loans HFI, net of deferred fees and costs 58,677.0 53,676.0  
Collectively Evaluated for Credit Loss 396.4 304.5  
Individually Evaluated for Credit Loss 64.2 69.3  
Total 460.6 373.8 $ 336.7
Mortgage finance      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 7,271.0 6,151.0  
Individually Evaluated for Credit Loss 0.0 0.0  
Loans HFI, net of deferred fees and costs 7,271.0 6,151.0  
Collectively Evaluated for Credit Loss 5.5 4.8  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 5.5 4.8 4.2
Municipal & nonprofit      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 1,643.0 1,615.0  
Individually Evaluated for Credit Loss 5.0 5.0  
Loans HFI, net of deferred fees and costs 1,648.0 1,620.0  
Collectively Evaluated for Credit Loss 12.8 14.1  
Individually Evaluated for Credit Loss 0.2 0.6  
Total 13.0 14.7 14.7
Tech & innovation      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 4,108.0 3,283.0  
Individually Evaluated for Credit Loss 20.0 100.0  
Loans HFI, net of deferred fees and costs 4,128.0 3,383.0  
Collectively Evaluated for Credit Loss 44.1 33.6  
Individually Evaluated for Credit Loss 0.7 22.3  
Total 44.8 55.9 42.1
Equity fund resources      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 1,233.0 884.0  
Individually Evaluated for Credit Loss 0.0 0.0  
Loans HFI, net of deferred fees and costs 1,233.0 884.0  
Collectively Evaluated for Credit Loss 2.6 1.6  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 2.6 1.6 1.3
Other commercial and industrial      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 13,671.0 11,103.0  
Individually Evaluated for Credit Loss 118.0 128.0  
Loans HFI, net of deferred fees and costs 13,789.0 11,231.0  
Collectively Evaluated for Credit Loss 139.0 77.1  
Individually Evaluated for Credit Loss 45.7 2.3  
Total 184.7 79.4 83.0
CRE - owner occupied      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 1,530.0 1,658.0  
Individually Evaluated for Credit Loss 3.0 17.0  
Loans HFI, net of deferred fees and costs 1,533.0 1,675.0  
Collectively Evaluated for Credit Loss 3.4 3.4  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 3.4 3.4 6.0
Hotel franchise finance      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 4,185.0 3,786.0  
Individually Evaluated for Credit Loss 0.0 29.0  
Loans HFI, net of deferred fees and costs 4,185.0 3,815.0  
Collectively Evaluated for Credit Loss 37.7 35.3  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 37.7 35.3 33.4
Other CRE - non-owner occupied      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 6,227.0 5,830.0  
Individually Evaluated for Credit Loss 228.0 512.0  
Loans HFI, net of deferred fees and costs 6,455.0 6,342.0  
Collectively Evaluated for Credit Loss 92.8 90.3  
Individually Evaluated for Credit Loss 17.6 44.1  
Total 110.4 134.4 96.0
Residential      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 13,403.0 12,961.0  
Individually Evaluated for Credit Loss 0.0 0.0  
Loans HFI, net of deferred fees and costs 13,403.0 12,961.0  
Collectively Evaluated for Credit Loss 23.7 19.7  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 23.7 19.7 23.1
Residential - EBO      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 828.0 972.0  
Individually Evaluated for Credit Loss 0.0 0.0  
Loans HFI, net of deferred fees and costs 828.0 972.0  
Collectively Evaluated for Credit Loss 0.0 0.0  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 0.0 0.0 0.0
Construction and land development      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 3,934.0 4,401.0  
Individually Evaluated for Credit Loss 109.0 67.0  
Loans HFI, net of deferred fees and costs 4,043.0 4,468.0  
Collectively Evaluated for Credit Loss 32.3 21.3  
Individually Evaluated for Credit Loss 0.0 0.0  
Total 32.3 21.3 30.4
Other      
Financing Receivable, Allowance for Credit Loss [Line Items]      
Collectively Evaluated for Credit Loss 159.0 173.0  
Individually Evaluated for Credit Loss 2.0 1.0  
Loans HFI, net of deferred fees and costs 161.0 174.0  
Collectively Evaluated for Credit Loss 2.5 3.3  
Individually Evaluated for Credit Loss 0.0 0.0  
Total $ 2.5 $ 3.3 $ 2.5
v3.25.4
Mortgage Servicing Rights - Changes in Fair Value of the Company's MSR Portfolio (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Servicing Asset at Fair Value, Amount [Roll Forward]    
Balance, beginning of period $ 1,127 $ 1,124
Mortgage servicing rights capitalized upon sale of mortgage loans 1,196 923
Carrying value of MSRs sold (629) (905)
Change in fair value 10 144
Realization of cash flows (210) (159)
Balance, end of period 1,494 1,127
Unpaid principal balance of mortgage loans serviced for others $ 77,540 $ 61,089
Servicing Asset, Fair Value, Change in Fair Value, Other, Statement of Income or Comprehensive Income [Extensible Enumeration] Net loan servicing revenue Net loan servicing revenue
v3.25.4
Mortgage Servicing Rights - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Servicing Assets at Fair Value [Line Items]    
MSR Sales, UPB of underlying loans $ 37,200.0 $ 56,200.0
MSR loan receivables 22.0 37.0
Loan servicing fees 239.3 254.2
Servicing advances, net 108.0 84.0
Servicing Contracts    
Servicing Assets at Fair Value [Line Items]    
Net gain (loss) on MSR sales $ 8.1 $ 8.5
v3.25.4
Mortgage Servicing Rights - Effect of Hypothetical Changes in the Fair Value of MSRs (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Transfers and Servicing [Abstract]      
Loans serviced $ 1,494 $ 1,127 $ 1,124
Adverse change (133)    
Favorable change 99    
Increase (37)    
Decrease 38    
Increase (41)    
Decrease 44    
Increase (23)    
Decrease $ 6    
v3.25.4
Premises and Equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Abstract]      
Bank premises $ 138.0 $ 96.0  
Construction in progress 75.0 62.0  
Furniture, fixtures, and equipment 129.0 125.0  
Land and improvements 44.0 32.0  
Leasehold improvements 104.0 98.0  
Software 310.0 225.0  
Total 800.0 638.0  
Accumulated depreciation and amortization (358.0) (277.0)  
Premises and equipment, net 442.0 361.0  
Depreciation $ 86.7 $ 71.0 $ 49.5
v3.25.4
Other Assets Acquired Through Foreclosure (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Property
Dec. 31, 2024
USD ($)
Property
Dec. 31, 2023
USD ($)
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Other assets acquired through foreclosure $ 137.0 $ 52.0  
Valuation allowance $ (8.0) $ (5.0)  
Properties acquired through foreclosure | Property 15 5  
Value of properties sold $ 40.0    
Gains on sales of other real estate 5.7    
Valuation adjustments (1.2) $ (6.7)  
Transfers of OREO properties to premises and equipment, net $ 47.6 $ 0.0 $ 0.0
4 Properties Sold      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Properties sold | Property 4    
One Property Sold      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Properties sold | Property 1    
v3.25.4
Leases - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Lessee, Lease, Description [Line Items]      
Operating lease right of use asset $ 131.0 $ 128.0  
Operating lease liability $ 160.0 $ 159.0  
Discount rate 3.48% 3.08% 2.96%
Weighted average remaining lease term 5 years 6 months 5 years 10 months 24 days 6 years 7 months 6 days
Renewal options 5 years    
Lease cost $ 28.8 $ 28.8 $ 28.8
Lessee, operating lease, other cost $ 7.7 $ 6.0 $ 4.9
Minimum      
Lessee, Lease, Description [Line Items]      
Remaining lease term 1 year    
Maximum      
Lessee, Lease, Description [Line Items]      
Remaining lease term 8 years    
v3.25.4
Leases - Schedule of Operating Lease Liabilities by Contractual Maturity (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
2026 $ 32  
2027 32  
2028 31  
2029 31  
2030 27  
Thereafter 24  
Total lease payments 177  
Less: imputed interest 17  
Operating lease liability $ 160 $ 159
v3.25.4
Leases - Supplemental Cash Flow Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Cash paid for amounts included in the measurement of operating lease liabilities $ 29.8 $ 31.6 $ 19.3
Right-of-use assets obtained in exchange for new operating lease liabilities $ 26.5 $ 6.4 $ 6.3
v3.25.4
Goodwill and Other Intangible Assets - Summary of Goodwill by Reporting Unit (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Goodwill [Line Items]    
Goodwill $ 527 $ 527
Commercial banking (1)    
Goodwill [Line Items]    
Goodwill 290 290
Mortgage banking (2)    
Goodwill [Line Items]    
Goodwill 200 200
Legal banking (3)    
Goodwill [Line Items]    
Goodwill $ 37 $ 37
v3.25.4
Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]      
Goodwill $ 527.0 $ 527.0  
Estimated useful life 22 years 10 months 24 days    
Amortization of intangible assets $ 9.7 $ 10.5 $ 10.5
v3.25.4
Goodwill and Other Intangible Assets - Summary of Acquired Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount $ 178.0 $ 178.0
Accumulated Amortization 56.0 46.0
Net Carrying Amount 122.0 132.0
Core deposits    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 14.0 14.0
Accumulated Amortization 14.0 13.0
Net Carrying Amount 0.0 1.0
Correspondent customer relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 76.0 76.0
Accumulated Amortization 18.0 14.0
Net Carrying Amount 58.0 62.0
Customer relationships    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 18.0 18.0
Accumulated Amortization 11.0 9.0
Net Carrying Amount 7.0 9.0
Developed technology    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 4.0 4.0
Accumulated Amortization 3.0 2.0
Net Carrying Amount 1.0 2.0
Operating licenses    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 56.0 56.0
Accumulated Amortization 7.0 6.0
Net Carrying Amount 49.0 50.0
Trade names    
Finite-Lived Intangible Assets [Line Items]    
Gross Carrying Amount 10.0 10.0
Accumulated Amortization 3.0 2.0
Net Carrying Amount $ 7.0 $ 8.0
v3.25.4
Goodwill and Other Intangible Assets - Summary of Future Estimated Amortization Expenses (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]    
2026 $ 9.0  
2027 8.0  
2028 8.0  
2029 6.0  
2030 5.0  
Thereafter 86.0  
Net Carrying Amount $ 122.0 $ 132.0
v3.25.4
Deposits - Deposits by Type (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Other Liabilities Disclosure [Abstract]    
Non-interest bearing $ 24,353 $ 18,846
Demand accounts 18,416 15,878
Savings and money market accounts 24,586 21,208
Time certificates of deposit ($250,000 or more) 2,276 1,640
Other time deposits (1) 7,528 8,769
Total deposits 77,159 66,341
Retail brokered time deposits $ 4,300 $ 5,600
v3.25.4
Deposits - Summary of Contractual Maturities for Time Deposits (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Other Liabilities Disclosure [Abstract]  
2026 $ 9,183
2027 603
2028 13
2029 2
Thereafter 3
Total $ 9,804
v3.25.4
Deposits - Additional Information (Details) - USD ($)
$ in Billions
Dec. 31, 2025
Dec. 31, 2024
Other Liabilities Disclosure [Abstract]    
Wholesale deposits $ 5.4 $ 6.9
Reciprocal deposits 14.4 14.0
Earnings credits or referral fees $ 25.1 $ 20.7
v3.25.4
Deposits - Summary of Total Earnings Credit and Referral Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Deposit Liability [Line Items]      
Deposits, Earnings Credit And Referral Costs $ 868.9 $ 934.6 $ 594.0
Interest income      
Deposit Liability [Line Items]      
Deposits, Earnings Credit And Referral Costs 240.9 239.8 146.8
Service charges and fees      
Deposit Liability [Line Items]      
Deposits, Earnings Credit And Referral Costs 21.2 26.1 24.7
Deposit costs      
Deposit Liability [Line Items]      
Deposits, Earnings Credit And Referral Costs 606.8 668.7 422.5
Other deposit related costs $ 23.7 $ 24.5 $ 14.2
v3.25.4
Other Borrowings - Company's Borrowings (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Debt Disclosure [Abstract]    
FHLB advances $ 3,800 $ 3,100
Customer repurchase agreements 0 14
Secured borrowings 48 37
Total short-term borrowings 3,848 3,151
FHLB advances 1,000 2,000
Credit linked notes, net 392 422
Total long-term borrowings 1,392 2,422
Other borrowings $ 5,240 $ 5,573
v3.25.4
Other Borrowings - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt [Line Items]    
Weighted average rate on FHLB advances 4.02% 4.77%
Customer repurchase agreements $ 0 $ 14
Long-term weighted average rate 4.24% 4.85%
Customer Repurchase Agreements    
Debt [Line Items]    
Customer repurchase agreements $ 0  
Federal Home Loan Bank Advances    
Debt [Line Items]    
Additional available credit with the entity 8,800 $ 8,700
FRB    
Debt [Line Items]    
Additional available credit with the entity 17,800 12,400
Warehouse Agreement Borrowings    
Debt [Line Items]    
Additional available credit with the entity 2,100 2,300
Warehouse borrowings $ 0 $ 0
Secured Debt    
Debt [Line Items]    
Weighted average borrowing rate 6.14% 6.30%
Unsecured Credit Facility    
Debt [Line Items]    
Secured borrowing credit line $ 0 $ 0
Unsecured Credit Facility | Minimum    
Debt [Line Items]    
Basis spread 0.10%  
Unsecured Credit Facility | Maximum    
Debt [Line Items]    
Basis spread 0.20%  
v3.25.4
Other Borrowings - Outstanding Long-Term FHLB Advance Issuances (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Debt [Line Items]    
FHLB advances $ 1,000 $ 2,000
Long-term FHLB Advance, Issued October 30, 2025    
Debt [Line Items]    
FHLB advances $ 500  
Basis spread 0.38%  
Long-term FHLB Advance, Issued November 26, 2025    
Debt [Line Items]    
FHLB advances $ 500  
Basis spread 0.36%  
Long-term FHLB Advance, Issued November 22, 2024    
Debt [Line Items]    
FHLB advances   $ 500
Basis spread   0.35%
Long-term FHLB Advance, Issued December 5, 2024    
Debt [Line Items]    
FHLB advances   $ 1,000
Basis spread   0.35%
Long-term FHLB Advance, Issued December 19, 2024    
Debt [Line Items]    
FHLB advances   $ 500
Basis spread   0.38%
v3.25.4
Other Borrowings - Outstanding Credit Linked Noted Issuances (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
class
Dec. 31, 2024
USD ($)
Debt [Line Items]    
Classes of notes | class 6  
Credit Linked Notes    
Debt [Line Items]    
Principal $ 407 $ 434
Unamortized Debt Issuance Costs 7 $ 7
Credit Linked Notes Maturing October 2052    
Debt [Line Items]    
Principal 80  
Unamortized Debt Issuance Costs $ 2  
Credit Linked Notes Maturing October 2052 | Credit Linked Notes    
Debt [Line Items]    
Basis spread 7.80% 7.80%
Principal   $ 84
Unamortized Debt Issuance Costs   2
Weighted average borrowing rate 7.80%  
Reference pool balance $ 1,600 $ 1,700
Credit Linked Notes Maturing October 2052 | Minimum | Credit Linked Notes    
Debt [Line Items]    
Basis spread 2.25%  
Credit Linked Notes Maturing October 2052 | Maximum | Credit Linked Notes    
Debt [Line Items]    
Basis spread 11.00%  
Credit Linked Notes Maturing April 2052 | Credit Linked Notes    
Debt [Line Items]    
Basis spread 6.00% 6.00%
Principal   $ 170
Unamortized Debt Issuance Costs   3
Weighted average borrowing rate 6.00%  
Reference pool balance $ 3,200 3,400
Credit Linked Notes Maturing April 2052 | Minimum | Credit Linked Notes    
Debt [Line Items]    
Basis spread 2.25%  
Credit Linked Notes Maturing April 2052 | Maximum | Credit Linked Notes    
Debt [Line Items]    
Basis spread 15.00%  
Credit Linked Notes Maturing July 2059    
Debt [Line Items]    
Principal $ 167 180
Unamortized Debt Issuance Costs $ 2 $ 2
Credit Linked Notes Maturing July 2059 | Credit Linked Notes    
Debt [Line Items]    
Basis spread 4.67% 4.67%
Weighted average borrowing rate 4.67%  
Reference pool balance $ 3,300 $ 3,500
Credit Linked Notes Maturing July 2059 | Minimum | Credit Linked Notes    
Debt [Line Items]    
Basis spread 3.15%  
Credit Linked Notes Maturing July 2059 | Maximum | Credit Linked Notes    
Debt [Line Items]    
Basis spread 8.50%  
Credit Linked Notes Maturing April 2052    
Debt [Line Items]    
Principal $ 160  
Unamortized Debt Issuance Costs $ 3  
v3.25.4
Qualifying Debt - Subordinated Debt Issuances (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Subordinated Debt    
Debt Instrument [Line Items]    
Principal $ 1,000 $ 825
Unamortized Debt Issuance Costs $ 8 $ 5
Subordinated Debentures Maturing June 2031    
Debt Instrument [Line Items]    
Interest rate 3.00% 3.00%
Basis spread 2.25% 2.25%
Subordinated Debentures Maturing June 2031 | Subordinated Debt    
Debt Instrument [Line Items]    
Interest Rate 3.00% 3.00%
Principal $ 600 $ 600
Unamortized Debt Issuance Costs $ 4 $ 5
Subordinated Debentures Maturing November 2035    
Debt Instrument [Line Items]    
Interest rate 6.54%  
Basis spread 2.85%  
Subordinated Debentures Maturing November 2035 | Subordinated Debt    
Debt Instrument [Line Items]    
Interest Rate 6.54%  
Principal $ 400  
Unamortized Debt Issuance Costs $ 4  
Subordinated Debentures Maturing June 2030    
Debt Instrument [Line Items]    
Interest rate   5.25%
Basis spread   5.12%
Subordinated Debentures Maturing June 2030 | Subordinated Debt    
Debt Instrument [Line Items]    
Interest Rate   5.25%
Principal   $ 225
Unamortized Debt Issuance Costs   $ 0
v3.25.4
Qualifying Debt (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Trust
Dec. 31, 2024
USD ($)
Debt Instrument [Line Items]    
Subordinated debt issuances $ 990 $ 820
Number of statutory business trusts | Trust 8  
Junior subordinated debt $ 86 $ 79
Subordinated Debt | Subordinated Debentures Maturing June 2030    
Debt Instrument [Line Items]    
Principal amount plus accrued and unpaid interest 225  
Subordinated Debt | Subordinated Debentures Maturing November 2035    
Debt Instrument [Line Items]    
Debt Instrument, Issued, Principal $ 400  
Junior Subordinated Debt    
Debt Instrument [Line Items]    
Weighted average interest rate 6.25% 6.90%
v3.25.4
Equity - Additional Information (Detail) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Mar. 24, 2025
Sep. 22, 2021
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Sep. 30, 2025
Sep. 30, 2024
Sep. 30, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Shares authorized (in shares)     14,600,000           14,600,000    
Maximum shares authorized (in shares)                 300,000    
Shares available for grant (in shares)     4,000,000.0           4,000,000.0    
Unrecognized compensation expense     $ 38,400,000           $ 38,400,000    
Expected recognition period                 1 year 10 months 24 days    
Weighted average price of treasury shares (dollars per share)                 $ 87.27 $ 61.40 $ 72.27
Stock repurchase                 $ 68,100,000    
Dividend rate   4.25%             4.25%    
Preferred stock, par value (dollars per share)   $ 0.0001 $ 0.0001 $ 0.0001         $ 0.0001 0.0001  
Preferred stock, liquidation value (dollars per share)   $ 25 25 25         $ 25 $ 25  
Dividends                 $ 172,000,000.0 $ 164,000,000.0 $ 158,700,000
Quarterly cash dividend (dollars per share)     $ 0.42 $ 0.38 $ 0.37 $ 0.38 $ 0.37 $ 0.36      
Dividends paid to preferred stockholders                 $ 12,800,000 $ 12,800,000 $ 12,800,000
Preferred stock dividends (dollars per share)                 $ 0.27 $ 0.27 $ 0.27
Restricted stock surrendered (shares)                 136,486 141,983 152,452
Preferred stock, shares outstanding (shares)     30,000 30,000         30,000 30,000  
Cash dividends paid to noncontrolling interest                 $ 21,600,000 $ 0 $ 0
Director                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Maximum compensation authorized                 600,000    
BW Real Estate, Inc.                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Dividend rate 5.402%                    
Share Repurchase Program                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Share repurchase program authorized amount     $ 300,000,000.0           $ 300,000,000.0    
Stock repurchase (shares)                 842,956 0 0
Weighted average price of treasury shares (dollars per share)                 $ 80.82    
Stock repurchase                 $ 68,100,000    
Stock repurchase program remaining amount     $ 232,000,000           $ 232,000,000    
Preferred Stock                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Preferred stock, shares outstanding (shares)   12,000,000 12,000,000           12,000,000    
Performance Stock Units                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Vesting period                 3 years    
Share-based payment expense                 $ 10,900,000 $ 4,200,000 $ 1,600,000
Restricted Stock                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Share-based payment expense                 36,800,000 40,200,000 32,700,000
Weighted average grant date fair value, granted                 51,100,000 47,200,000 45,500,000
Fair value of restricted stock vested                 $ 38,400,000 $ 19,900,000 $ 22,900,000
Shares vested (in shares)     1,400,000 1,400,000 1,100,000       1,400,000 1,400,000 1,100,000
Granted (shares)                 600,000 800,000  
Restricted Stock | Share-Based Payment Arrangement, Employee                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Vesting period                 3 years    
Deferred Stock Units                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Share-based payment expense                 $ 3,900,000 $ 3,300,000 $ 0
Aggregate grant date fair value                 3,200,000 5,700,000  
Cash Settled Stock Units                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Share-based payment expense                 $ 2,400,000 $ 1,300,000 $ 0
Series A Preferred Stock                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Dividend rate                 3.452%    
Preferred stock, liquidation value (dollars per share)   $ 10,000 $ 10,000           $ 10,000    
Preferred Stock, Rate Reset Period     5 years           5 years    
Series A Preferred Stock | BW Real Estate, Inc.                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Dividend rate 9.50%                    
Series B Preferred Stock | BW Real Estate, Inc.                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Dividend rate 9.50%                    
Preferred stock, liquidation value (dollars per share) $ 1,000                    
Preferred Stock, Rate Reset Period 5 years                    
Shares issued (shares) 300,000                    
Gross proceeds $ 300,000,000                    
Net proceeds $ 293,000,000                    
Grant year 2024 | Restricted Stock | Share-Based Payment Arrangement, Employee                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Vesting period                 1 year    
Grant year 2023 | Performance Stock Units                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Vesting period                 3 years    
Vesting rate                 50.00%    
Granted (shares)                 50,280    
Grant year 2022 | Performance Stock Units                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Vesting period                   3 years  
Granted (shares)                   0  
Grant year 2021 | Performance Stock Units                      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                      
Vesting period                     3 years
Vesting rate                     168.00%
Granted (shares)                     129,942
v3.25.4
Equity - Summary of Unvested Shares of Restricted Stock and Changes (Detail) - Restricted Stock - $ / shares
shares in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Shares    
Balance, beginning of period (shares) 1.4 1.1
Granted (shares) 0.6 0.8
Vested (shares) (0.4) (0.3)
Forfeited (shares) (0.2) (0.2)
Balance, end of period (shares) 1.4 1.4
Weighted Average Grant Date Fair Value    
Balance, beginning of period $ 71.95 $ 83.19
Granted 87.24 62.03
Vested 82.90 87.97
Forfeited 71.60 71.09
Balance, end of period $ 74.93 $ 71.95
v3.25.4
Accumulated Other Comprehensive Income - Summary of Changes in Accumulated Other Comprehensive Income (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance $ 6,707.5 $ 6,078.4 $ 5,356.0
Net other comprehensive income (loss) 189.5 (20.8) 148.1
Ending balance 7,945.9 6,707.5 6,078.4
Unrealized holding gains (losses) on AFS securities      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance (534.7) (516.6) (663.7)
Other comprehensive income (loss) before reclassifications 216.3 (5.1) 116.9
Amounts reclassified from AOCI (22.3) (13.0) 30.2
Net other comprehensive income (loss) 194.0 (18.1) 147.1
Ending balance (340.7) (534.7) (516.6)
Unrealized holding gains (losses) on SERP      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance (0.4) (0.3) (0.3)
Other comprehensive income (loss) before reclassifications 0.4 (0.1) 0.0
Amounts reclassified from AOCI 0.0 0.0 0.0
Net other comprehensive income (loss) 0.4 (0.1) 0.0
Ending balance 0.0 (0.4) (0.3)
Unrealized holding gains (losses) on junior subordinated debt      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance 1.4 2.8 3.0
Other comprehensive income (loss) before reclassifications (4.9) (1.4) (0.2)
Amounts reclassified from AOCI 0.0 0.0 0.0
Net other comprehensive income (loss) (4.9) (1.4) (0.2)
Ending balance (3.5) 1.4 2.8
Impairment loss on securities      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance 0.0 1.2 0.0
Other comprehensive income (loss) before reclassifications 0.0 (1.2) 1.2
Amounts reclassified from AOCI 0.0 0.0 0.0
Net other comprehensive income (loss) 0.0 (1.2) 1.2
Ending balance 0.0 0.0 1.2
Accumulated Other Comprehensive Income (Loss)      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Beginning balance (533.7) (512.9) (661.0)
Other comprehensive income (loss) before reclassifications 211.8 (7.8) 117.9
Amounts reclassified from AOCI (22.3) (13.0) 30.2
Net other comprehensive income (loss) 189.5 (20.8) 148.1
Ending balance $ (344.2) $ (533.7) $ (512.9)
v3.25.4
Accumulated Other Comprehensive Income - Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Detail) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Gain (loss) on sales of AFS debt securities, net $ (29,400) $ (17,400) $ 40,800
Total income tax expense 216,600 203,500 211,200
Net income 969,000 787,700 722,400
Reclassification out of Accumulated Other Comprehensive Income      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Total income tax expense (7,500) (4,400) 10,200
Net income 22,300 13,000 (30,200)
Unrealized holding gains (losses) on AFS securities | Reclassification out of Accumulated Other Comprehensive Income      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Gain (loss) on sales of AFS debt securities, net $ 29,800 $ 17,400 $ (40,400)
v3.25.4
Derivatives and Hedging Activities - Additional Information (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative [Line Items]      
Gross gains $ 29.9 $ 19.6 $ 4.0
Cumulative basis adjustment 4.0    
Derivative, Notional Amount 64,692.0 43,890.0 29,912.0
Collateral posted by this counterparty 382.0 117.0  
Interest rate contracts | U.S. Treasury securities      
Derivative [Line Items]      
Gross gains 23.6    
Designated as Hedging Instrument      
Derivative [Line Items]      
Cumulative Fair Value Hedging Adjustment 500.0    
Cumulative basis adjustment 8.0 78.0  
Derivative, Notional Amount 7,216.0 4,344.0 3,895.0
Interest income related to amortization of cumulative basis adjustment 0.4 8.9 11.8
Designated as Hedging Instrument | Interest Rate Swap, Terminated      
Derivative [Line Items]      
Notional amount terminated during period 4,000.0    
Cumulative basis adjustment during period 45.0    
Designated as Hedging Instrument | Interest rate contracts      
Derivative [Line Items]      
Derivative, Notional Amount 7,216.0 $ 4,344.0 $ 3,895.0
Designated as Hedging Instrument | Portfolio Layer Method Swaps      
Derivative [Line Items]      
Cumulative basis adjustment 1.0    
Derivative, Notional Amount $ 500.0    
v3.25.4
Derivatives and Hedging Activities - Schedule of Derivative Assets at Fair Value (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Loans HFI, net of deferred fees and costs $ 58,677 $ 53,676
Cumulative basis adjustment 4  
Loans Held-For-Investments    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Carrying Value of Hedged Assets 3,811 4,320
Cumulative Fair Value Hedging Adjustment 0 (96)
Investment securities - AFS    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Carrying Value of Hedged Assets 3,006 0
Cumulative Fair Value Hedging Adjustment (65) 0
Qualifying debt    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Carrying Value of Hedged Liabilities (396) 0
Cumulative Fair Value Hedging Adjustment 2 0
Prepayable Fixed Rate Loans    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Loans HFI, net of deferred fees and costs 7,200 8,700
Designated as Hedging Instrument    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Cumulative Fair Value Hedging Adjustment 500  
Portfolio layer method derivative instruments 3,500 4,000
Cumulative basis adjustment $ 8 $ 78
v3.25.4
Derivatives and Hedging Activities - Derivative Instruments, Gain (Loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Interest income | Loans Held-For-Investments      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain/(Loss) on Swaps $ (100.6) $ 99.7 $ (22.8)
Gain/(Loss) on Hedged Item 99.2 (100.3) 23.8
Interest income | Investment securities - AFS      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain/(Loss) on Swaps 64.2 0.0 0.0
Gain/(Loss) on Hedged Item (64.6) 0.0 0.0
Interest expense on qualifying debt      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain/(Loss) on Swaps (1.6) 0.0 0.0
Gain/(Loss) on Hedged Item $ 1.6 $ 0.0 $ 0.0
v3.25.4
Derivatives and Hedging Activities - Schedule of Fair Value of the Company's Derivative Instruments (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount $ 64,692 $ 43,890 $ 29,912
Derivative Asset, Fair Value, Gross Asset 479 260 260
Derivative Liability, Fair Value, Gross Liability 94 56 78
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 488 208 271
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 91 79 67
Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 7,216 4,344 3,895
Derivative Asset, Fair Value, Gross Asset 85 97 19
Derivative Liability, Fair Value, Gross Liability 22 0 24
Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 64,692 43,890 29,912
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 122 136 69
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 84 76 76
Notional Amount, Margin 0 0 0
Derivative Assets, Margin 366 72 202
Derivative Liabilities, Margin 7 3 (9)
Interest rate contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset 86 106 31
Derivative Liability, Fair Value, Gross Liability 46 6 31
Interest rate contracts | Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 7,216 4,344 3,895
Fair Value Hedge Assets 85 97 19
Fair Value Hedge Liabilities 22 0 24
Interest rate contracts | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 10,228 6,336 3,628
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 34 19 19
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 36 20 20
Foreign currency contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset 6 1 0
Derivative Liability, Fair Value, Gross Liability 1 0 1
Foreign currency contracts | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 530 69 135
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 8 1 1
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 4 1 1
Forward contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset 21 81 27
Derivative Liability, Fair Value, Gross Liability 40 47 55
Forward contracts | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 27,271 21,731 13,170
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 21 81 27
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 43 48 55
Futures purchase contracts | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 23,170 13,200 11,030
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 0 0 0
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 0 0 0
Interest rate lock commitments | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 3,201 2,396 1,822
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 20 5 18
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 1 7 0
Risk participation agreements | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 242 99 72
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 0 0 0
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value 0 0 0
Equity warrants | Not Designated as Hedging Instrument      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, Notional Amount 50 59 55
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value 39 30 4
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value $ 0 $ 0 $ 0
v3.25.4
Derivatives and Hedging Activities - Fair Value After Master Netting Agreements (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset $ 479.0 $ 260.0 $ 260.0
Derivative asset, subject to master netting arrangement, after offset 394.0 208.0 193.0
Derivative asset, collateral, obligation to return cash, offset 366.0 72.0 202.0
Derivative asset, subject to master netting arrangement, liability offset (85.0) (52.0) (67.0)
Derivative liability, fair value (94.0) (56.0) (78.0)
Derivative liability, subject to master netting arrangement, after offset (9.0) (4.0) (11.0)
Derivative liability, collateral, right to reclaim cash, offset (7.0) (3.0) 9.0
Derivative liability, subject to master netting arrangement, asset offset 85.0 52.0 67.0
Derivative asset, not subject to master netting arrangement 94.0 45.0 30.0
Derivative liability, not subject to master netting arrangement (19.0) (23.0) (13.0)
Derivative asset, fair value, gross asset including not subject to master netting arrangement 573.0 305.0 290.0
Derivative asset, fair value, offset against collateral, net of not subject to master netting arrangement 488.0 253.0 223.0
Derivative liability, fair value, gross liability including not subject to master netting arrangement (113.0) (79.0) (91.0)
Derivative liability, fair value, offset against collateral, net of not subject to master netting arrangement (28.0) (27.0) (24.0)
Forward contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset 21.0 81.0 27.0
Derivative asset, subject to master netting arrangement, after offset 21.0 81.0 27.0
Derivative liability, fair value (40.0) (47.0) (55.0)
Derivative liability, subject to master netting arrangement, after offset (40.0) (47.0) (55.0)
Derivative liability, not subject to master netting arrangement (3.0) (1.0) 0.0
Interest rate contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset 86.0 106.0 31.0
Derivative asset, subject to master netting arrangement, after offset 86.0 106.0 31.0
Derivative liability, fair value (46.0) (6.0) (31.0)
Derivative liability, subject to master netting arrangement, after offset (46.0) (6.0) (31.0)
Derivative asset, not subject to master netting arrangement 33.0 10.0 7.0
Derivative liability, not subject to master netting arrangement (12.0) (14.0) (13.0)
Foreign currency contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative Asset, Fair Value, Gross Asset 6.0 1.0 0.0
Derivative asset, subject to master netting arrangement, after offset 6.0 1.0 0.0
Derivative liability, fair value (1.0) 0.0 (1.0)
Derivative liability, subject to master netting arrangement, after offset (1.0) 0.0 (1.0)
Derivative asset, not subject to master netting arrangement 2.0 0.0 1.0
Derivative liability, not subject to master netting arrangement (3.0) (1.0) 0.0
Interest rate lock commitments      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative asset, not subject to master netting arrangement 20.0 5.0 18.0
Derivative liability, not subject to master netting arrangement (1.0) $ (7.0) $ 0.0
Equity warrants      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative asset, not subject to master netting arrangement $ 39.0    
v3.25.4
Derivatives and Hedging Activities - Net Gain (Loss) on Derivatives Included in Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives $ (149.8) $ 58.1
Net gain (loss) on loan origination and sale activities:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives $ (149.8) $ 58.1
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Net gain on mortgage loan origination and sale activities Net loan servicing revenue
Net loan servicing revenue:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives $ 33.3 $ (110.3)
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Net loan servicing revenue Net loan servicing revenue
Forward contracts | Net gain (loss) on loan origination and sale activities:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives $ (174.8) $ 84.8
Forward contracts | Net loan servicing revenue:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives 13.7 (43.9)
Interest rate lock commitments    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives 21.9 (20.0)
Interest rate contracts | Net gain (loss) on loan origination and sale activities:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives (0.6) (6.3)
Interest rate contracts | Net loan servicing revenue:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives 17.5 (72.3)
Other contracts    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives 3.7 (0.4)
Futures contracts    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Total change in fair value of derivatives $ 2.1 $ 5.9
v3.25.4
Earnings per Share (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Earnings Per Share [Abstract]      
Weighted average shares - basic (shares) 108.8 108.6 108.3
Dilutive effect of stock award (shares) 0.7 0.7 0.2
Weighted average shares - diluted (shares) 109.5 109.3 108.5
Net income available to common stockholders $ 956.2 $ 774.9 $ 709.6
Earnings per share:      
Basic (dollars per share) $ 8.79 $ 7.14 $ 6.55
Diluted (dollars per share) $ 8.73 $ 7.09 $ 6.54
v3.25.4
Income Taxes - Provision for Income Tax (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Current $ 347,700 $ 191,100 $ 236,100
Current Federal Tax Expense (Benefit) 322,200    
Current State and Local Tax Expense (Benefit) 25,500    
Deferred (131,100) 12,400 (24,900)
Deferred Federal Income Tax Expense (Benefit) (126,600)    
Deferred State and Local Income Tax Expense (Benefit) (4,500)    
Total income tax expense 216,600 $ 203,500 $ 211,200
Federal Income Tax Expense (Benefit), Continuing Operations 195,600    
State and Local Income Tax Expense (Benefit), Continuing Operations $ 21,000    
v3.25.4
Income Taxes - Reconciliation Between Statutory Federal Income Tax and Company's Effective Tax Rate (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Expense (Benefit), Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Income tax at statutory rate $ 253,500 $ 208,200 $ 196,100
State income taxes, net of federal benefits 16,200 18,300 35,000
Effect of changes in tax laws or rates enacted in the current period 0    
Investment tax credits (37,400) (19,700) (13,200)
Other (3,200)    
Change in valuation allowances 0    
Nondeductible insurance premiums 25,200 31,100 24,100
Tax exempt income (31,600) (31,300) (28,300)
Other (6,600)    
Changes in unrecognized tax benefits 600    
Other adjustments (100) (3,100) (2,500)
Total income tax expense $ 216,600 $ 203,500 $ 211,200
Effective Income Tax Rate Reconciliation, Percent [Abstract]      
Income tax at statutory rate 21.00%    
State income taxes, net of federal benefits 1.30%    
Effect of changes in tax laws or rates enacted in the current period 0.00%    
Investment tax credits (3.10%)    
Other (0.30%)    
Change in valuation allowances 0.00%    
Nondeductible insurance premiums 2.10%    
Tax exempt income (2.60%)    
Other (0.50%)    
Changes in unrecognized tax benefits 0.00%    
Other adjustments 0.00%    
Effective tax rate 17.90% 20.50% 22.60%
v3.25.4
Income Taxes - Income Tax Paid (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Federal $ 19.4    
Total 31.7 $ 1.3 $ 63.6
California      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State 7.2    
New York City      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State 3.6    
New York State      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State 3.4    
New Jersey      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State (3.7)    
Other      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State $ 1.8    
v3.25.4
Income Taxes - Cumulative Tax Effects of Temporary Differences (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Allowance for credit losses $ 141,000 $ 109,000
Unrealized loss on AFS securities 108,000 175,000
Tax credit carryovers 91,000 0
Lease liability 41,000 41,000
Accrued expenses 41,000 0
Research and experimentation costs 35,000 41,000
Net operating loss carryovers 23,000 17,000
FDIC special assessment 0 13,000
Other 56,000 52,000
Total gross deferred tax assets 536,000 448,000
Deferred tax asset valuation allowance 0 0
Total deferred tax assets 536,000 448,000
Deferred tax liabilities:    
Mortgage servicing rights (53,000) (31,000)
Right of use asset (34,000) (33,000)
Premises and equipment (24,000) (30,000)
Unearned premiums (20,000) (15,000)
Deferred loan costs (16,000) (12,000)
Goodwill (13,000) (13,000)
Leasing basis differences (7,000) (9,000)
Other (20,000) (24,000)
Total deferred tax liabilities (187,000) (167,000)
Deferred tax assets, net $ 349,000 $ 281,000
v3.25.4
Income Taxes - Additional Information (Detail) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating Loss Carryforwards [Line Items]      
Recognized net deferred tax asset $ 349,000,000 $ 281,000,000  
Increase in deferred tax asset 68,000,000    
Deferred tax valuation allowance 0 0  
Net operating loss carryovers 23,000,000 17,000,000  
Unrecognized tax benefits, net 7,200,000 6,600,000  
Interest and penalties 0 0 $ 0
Interest and penalties accrued 0 0  
Investments in LIHTC and renewable energy 593,000,000 606,000,000  
Investment-related liabilities 329,000,000 320,000,000  
Tax credits related to LIHTC investments 89,500,000 77,600,000 64,100,000
Amortization of tax credit investments 76,400,000 $ 75,200,000 $ 64,300,000
IRS      
Operating Loss Carryforwards [Line Items]      
NOL carryovers 34,000,000    
Net operating loss carryovers 3,000,000    
U.S. state and local      
Operating Loss Carryforwards [Line Items]      
NOL carryovers 517,000,000    
Net operating loss carryovers $ 20,000,000    
v3.25.4
Income Taxes Gross Activity of Unrecognized Tax Benefits Related to Uncertain Tax Positions (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Unrecognized Tax Benefits [Roll Forward]    
Beginning balance $ 7.7 $ 7.9
Tax positions in prior periods 0.0 0.0
Current period tax positions 0.8 0.3
Tax positions in prior periods (0.1) (0.5)
Ending balance $ 8.4 $ 7.7
v3.25.4
Commitments and Contingencies - Additional Information (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loss Contingencies [Line Items]      
Loss contingency for unfunded loan commitments and letters of credit $ 49.6 $ 39.5 $ 31.6
Other conditional commitments $ 21.0 $ 6.0  
Percentage of CRE loans occupied by owners 14.00% 16.00%  
Commercial Real Estate Portfolio Segment | Loans Receivable | Credit Concentration Risk      
Loss Contingencies [Line Items]      
Percent of commercial real estate related loans 27.00% 30.00%  
Commercial and industrial | Loans Receivable | Credit Concentration Risk      
Loss Contingencies [Line Items]      
Percent of commercial real estate related loans 48.00% 43.00%  
Unfunded Loan Commitment      
Loss Contingencies [Line Items]      
Loss contingency for unfunded loan commitments and letters of credit $ 49.6 $ 39.5  
v3.25.4
Commitments and Contingencies - Summary of Contractual Amounts for Unfunded Commitments and Letters of Credit (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Other Commitments [Line Items]    
Total amount $ 16,831 $ 14,568
Commitments to extend credit    
Other Commitments [Line Items]    
Total amount 15,420 13,546
Unsecured loan commitments 1,034 860
Credit card commitments and financial guarantees    
Other Commitments [Line Items]    
Total amount 813 585
Letters of credit    
Other Commitments [Line Items]    
Total amount 598 437
Unsecured letters of credit $ 2 $ 2
v3.25.4
Commitments and Contingencies - Contractual Commitments for Lines and Letters of Credit by Maturity (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Loss Contingencies [Line Items]    
Total Amounts Committed $ 16,831 $ 14,568
Less Than 1 Year 3,984  
1-3 Years 7,072  
3-5 Years 2,513  
After 5 Years 3,262  
Commitments to extend credit    
Loss Contingencies [Line Items]    
Total Amounts Committed 15,420 13,546
Less Than 1 Year 2,953  
1-3 Years 6,776  
3-5 Years 2,487  
After 5 Years 3,204  
Credit card commitments and financial guarantees    
Loss Contingencies [Line Items]    
Total Amounts Committed 813 585
Less Than 1 Year 813  
1-3 Years 0  
3-5 Years 0  
After 5 Years 0  
Letters of credit    
Loss Contingencies [Line Items]    
Total Amounts Committed 598 $ 437
Less Than 1 Year 218  
1-3 Years 296  
3-5 Years 26  
After 5 Years $ 58  
v3.25.4
Fair Value Accounting - Additional Information (Detail)
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Impaired loans with an allowance recorded $ 15,000,000 $ 46,000,000
Other assets acquired through foreclosure 137,000,000 52,000,000
Other borrowings 5,240,000,000 5,573,000,000
Commitments and contingencies
Junior Subordinated Debt    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Debt Instrument, measurement input 0.0536 0.0743
Percentage of LIBOR 3.65% 4.31%
Basis spread 1.71% 3.12%
Fair Value, Nonrecurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI $ 395,000,000 $ 561,000,000
Other assets acquired through foreclosure 137,000,000 52,000,000
Fair Value, Nonrecurring | Estimate of Fair Value Measurement    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Other borrowings 5,242,000,000 5,545,000,000
Fair Value, Nonrecurring | Estimate of Fair Value Measurement | Letter of Credit    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Commitments and contingencies 0 0
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI 395,000,000 561,000,000
Other assets acquired through foreclosure 137,000,000 52,000,000
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3) | Estimate of Fair Value Measurement    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Other borrowings $ 0 $ 0
v3.25.4
Fair Value Accounting - Gains and Losses from Fair Value Changes Included in Consolidated Statement of Operations (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Unrealized loss on junior subordinated debt, net of tax effect of $1.6, $0.5, and $0.1, respectively $ (4.9) $ (1.4) $ (0.2)
Junior Subordinated Debt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Unrealized losses $ (6.5) $ (1.9) $ (0.3)
v3.25.4
Fair Value Accounting - Fair Value of Assets and Liabilities (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities $ 18,788 $ 13,468  
Investment securities - equity 79 117  
Loans serviced 1,494 1,127 $ 1,124
Derivative assets 488 253 223
Junior subordinated debt 71 $ 65  
Derivative Liability, Statement of Financial Position [Extensible Enumeration]   Other liabilities  
Derivative liabilities 28 $ 27 $ 24
Residential MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 7,230 5,831  
U.S. Treasury securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 5,970 4,383  
Private label residential MBS      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 1,039 947  
Tax-exempt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 802 845  
CLO      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 2,747 570  
Commercial MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 635 437  
Corporate debt securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 297 386  
Other      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 68 69  
CRA investments      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 27 26  
Preferred Stock      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 52 91  
Fair Value, Recurring      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 18,788 13,468  
Investment securities - equity 79 117  
Loans HFS 3,364 2,244  
Loans serviced 1,494 1,127  
Derivative assets 207 233  
Derivative liabilities 106 76  
Fair Value, Recurring | CRA investments      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 27 26  
Fair Value, Recurring | Preferred Stock      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 52 91  
Fair Value, Recurring | Residential MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 7,230 5,831  
Fair Value, Recurring | U.S. Treasury securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 5,970 4,383  
Fair Value, Recurring | Private label residential MBS      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 1,039 947  
Fair Value, Recurring | Tax-exempt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 802 845  
Fair Value, Recurring | CLO      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 2,747 570  
Fair Value, Recurring | Commercial MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 635 437  
Fair Value, Recurring | Corporate debt securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 297 386  
Fair Value, Recurring | Other      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 68 69  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 5,998 4,385  
Investment securities - equity 79 117  
Loans HFS 0 0  
Loans serviced 0 0  
Derivative assets 0 0  
Junior subordinated debt 0 0  
Derivative liabilities 0 0  
Margin, asset 366 72  
Margin, liability 7 3  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | CRA investments      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 27 26  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Preferred Stock      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 52 91  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Residential MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | U.S. Treasury securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 5,970 4,383  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Private label residential MBS      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Tax-exempt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | CLO      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Commercial MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate debt securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1) | Other      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 28 2  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2)      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 12,790 9,083  
Investment securities - equity 0 0  
Loans HFS 2,664 2,240  
Loans serviced 0 0  
Derivative assets 148 198  
Junior subordinated debt 0 0  
Derivative liabilities 105 69  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | CRA investments      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 0 0  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Preferred Stock      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 0 0  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Residential MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 7,230 5,831  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | U.S. Treasury securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Private label residential MBS      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 1,039 947  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Tax-exempt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 802 845  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | CLO      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 2,747 570  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Commercial MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 635 437  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Corporate debt securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 297 386  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2) | Other      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 40 67  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3)      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Investment securities - equity 0 0  
Loans HFS 700 4  
Loans serviced 1,494 1,127  
Derivative assets 59 35  
Junior subordinated debt 71 65  
Derivative liabilities 1 7  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | CRA investments      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Preferred Stock      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Investment securities - equity 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Residential MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | U.S. Treasury securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Private label residential MBS      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Tax-exempt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | CLO      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Commercial MBS issued by GSEs and GNMA      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Corporate debt securities      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities 0 0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3) | Other      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Total AFS debt securities $ 0 $ 0  
v3.25.4
Fair Value Accounting - Change in Level 3 Liabilities Measured at Fair Value on Recurring Basis (Detail)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Change in unrealized gain (loss) on junior subordinated debt, net of tax $ (4.9) $ (1.4) $ (0.2)
Qualifying debt 71.0 65.0  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3)      
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Qualifying debt 71.0 65.0  
Junior Subordinated Debt      
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Change in fair value $ (6.5) $ (1.9) (0.3)
Debt Instrument, measurement input 0.0536 0.0743  
Junior Subordinated Debt | Significant Unobservable Inputs (Level 3)      
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Qualifying debt $ 71.0 $ 65.0  
Junior Subordinated Debt | Fair Value, Recurring      
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]      
Beginning balance (64.7) (62.8) (62.5)
Ending balance $ (71.2) $ (64.7) $ (62.8)
v3.25.4
Fair Value Accounting - Change in Level 3 Assets Unobservable Inputs (Detail) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Loans held for sale    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, beginning of period $ 3 $ 3
Purchases and additions 916 93
Sales and payments (245) (95)
Transfers from Level 2 to Level 3 6 2
Change in fair value 20  
Balance, end of period 700 3
Changes in unrealized gains (losses) for the period 20 0
Servicing Contracts    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, beginning of period 1,127 1,124
Purchases and additions 1,196 923
Sales and payments (629) (905)
Change in fair value 10 144
Realization of cash flows (210) (159)
Balance, end of period 1,494 1,127
Changes in unrealized gains (losses) for the period 7 71
Interest rate lock commitments    
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]    
Balance, beginning of period (2) 18
Purchases and additions 24,221 18,896
Settlement of IRLCs upon acquisition or origination of loans HFS (24,217) (18,916)
Change in fair value 17  
Balance, end of period 19 (2)
Changes in unrealized gains (losses) for the period $ 19 $ (2)
v3.25.4
Fair Value Accounting - Unobservable Inputs (Details)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Minimum | Option adjusted spread (in basis points)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.0283 0.0021
Minimum | Conditional Prepayment Rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.061 0.084
Minimum | Recapture rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.000 0.200
Minimum | Servicing fee rate (in basis points)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.00250 0.00250
Minimum | Cost to service    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 77 75
Minimum | Lifetime Liquidation Probability    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFS, measurement input 0.016  
Minimum | Whole loan spread to TBA price in basis points    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFS, measurement input   (9.0)
Minimum | Servicing fee multiple    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
IRLCs, measurement input 4.7 4.3
Minimum | Pull-through rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
IRLCs, measurement input 0.74 0.76
Minimum | Third party appraisal | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Collateral Method    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 6.00% 6.00%
Minimum | Third party appraisal | Other assets acquired through foreclosure | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Collateral Method    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Other assets acquired through foreclosure, measurement input 1.00% 1.00%
Minimum | Discount rate | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Discounted Cash Flow    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 3.00% 3.00%
Minimum | Scheduled cash collections | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Discounted Cash Flow    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 0.00% 0.00%
Minimum | Proceeds from non-real estate collateral | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Discounted Cash Flow    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 0.00% 0.00%
Maximum | Option adjusted spread (in basis points)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.0317 0.0315
Maximum | Conditional Prepayment Rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.141 0.190
Maximum | Recapture rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.550 0.200
Maximum | Servicing fee rate (in basis points)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.00565 0.00565
Maximum | Cost to service    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 83 95
Maximum | Lifetime Liquidation Probability    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFS, measurement input 0.107  
Maximum | Whole loan spread to TBA price in basis points    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFS, measurement input   0.0
Maximum | Servicing fee multiple    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
IRLCs, measurement input 6.5 6.4
Maximum | Pull-through rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
IRLCs, measurement input 1 1
Maximum | Third party appraisal | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Collateral Method    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 10.00% 10.00%
Maximum | Third party appraisal | Other assets acquired through foreclosure | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Collateral Method    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Other assets acquired through foreclosure, measurement input 6.00% 6.00%
Maximum | Discount rate | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Discounted Cash Flow    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 8.00% 8.00%
Maximum | Scheduled cash collections | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Discounted Cash Flow    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 20.00% 20.00%
Maximum | Proceeds from non-real estate collateral | Loans HFI | Significant Unobservable Inputs (Level 3) | Fair Value, Nonrecurring | Valuation Technique, Discounted Cash Flow    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI, measurement input 70.00% 70.00%
Weighted Average | Option adjusted spread (in basis points)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.0316 0.0237
Weighted Average | Conditional Prepayment Rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.110 0.140
Weighted Average | Recapture rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.255 0.200
Weighted Average | Servicing fee rate (in basis points)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 0.00381 0.00364
Weighted Average | Cost to service    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
MSRs, measurement input 79 82
Weighted Average | Lifetime Liquidation Probability    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFS, measurement input 0.046  
Weighted Average | Whole loan spread to TBA price in basis points    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFS, measurement input   (7.0)
Weighted Average | Servicing fee multiple    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
IRLCs, measurement input 5.5 5.3
Weighted Average | Pull-through rate    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
IRLCs, measurement input 0.92 0.92
v3.25.4
Fair Value Accounting - Aggregate Difference Between Fair Value and UPB for Fair Value Option Loans (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair Value, option, loans held as assets, current through 89 days $ 2,846 $ 2,244
UPB, option, loans held as assets, current through 89 days 2,744 2,195
Fair value, option, loans held as assets, current through 89 days, aggregate difference 102 49
Fair Value, 90 days or more delinquent 518 0
UPB, op days or more delinquent 501 0
Aggregated difference, 90 days or more delinquent 17 0
Loans held-for-sale, fair value 3,364 2,244
Fair value option, aggregate difference 119 49
Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Financing receivable, UPB $ 3,245 $ 2,195
v3.25.4
Fair Value Accounting - Assets Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Other assets acquired through foreclosure $ 137 $ 52
Fair Value, Nonrecurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI 395 561
Other assets acquired through foreclosure 137 52
Fair Value, Nonrecurring | Quoted Prices in Active Markets for Identical Assets (Level 1)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI 0 0
Other assets acquired through foreclosure 0 0
Fair Value, Nonrecurring | Significant Other Observable Inputs (Level 2)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI 0 0
Other assets acquired through foreclosure 0 0
Fair Value, Nonrecurring | Significant Unobservable Inputs (Level 3)    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Loans HFI 395 561
Other assets acquired through foreclosure $ 137 $ 52
v3.25.4
Fair Value Accounting - Estimated Fair Value of Financial Instruments (Detail) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financial assets      
HTM $ 1,584 $ 1,526  
AFS 18,788 13,468  
Investment securities - equity 79 $ 117  
Derivative Asset, Statement of Financial Position [Extensible Enumeration]   Other assets  
Derivative assets 488 $ 253 $ 223
Loans HFS 3,498 2,286  
Net loans HFI 58,216 53,302  
Mortgage servicing rights 1,494 1,127  
Financial liabilities      
Total deposits 77,159 66,341  
Other borrowings 5,240 5,573  
Qualifying debt 71 65  
Derivative liabilities 28 27 $ 24
Fair Value, Nonrecurring | Carrying Amount      
Financial assets      
HTM 1,584 1,526  
Net loans HFI 58,216 53,302  
Accrued interest receivable 473 362  
Financial liabilities      
Total deposits 77,159 66,341  
Other borrowings 5,240 5,573  
Qualifying debt 1,076 899  
Accrued interest payable 116 138  
Fair Value, Nonrecurring | Estimate of Fair Value Measurement      
Financial assets      
HTM 1,427 1,309  
Net loans HFI 57,206 53,070  
Accrued interest receivable 473 362  
Financial liabilities      
Total deposits 77,185 66,393  
Other borrowings 5,242 5,545  
Qualifying debt 1,068 867  
Accrued interest payable 116 138  
Fair Value, Nonrecurring | Estimate of Fair Value Measurement | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Financial assets      
HTM 0 0  
Net loans HFI 0 0  
Accrued interest receivable 0 0  
Financial liabilities      
Total deposits 0 0  
Other borrowings 0 0  
Qualifying debt 0 0  
Accrued interest payable 0 0  
Fair Value, Nonrecurring | Estimate of Fair Value Measurement | Significant Other Observable Inputs (Level 2)      
Financial assets      
HTM 1,427 1,309  
Net loans HFI 0 0  
Accrued interest receivable 473 362  
Financial liabilities      
Total deposits 77,185 66,393  
Other borrowings 5,242 5,545  
Qualifying debt 981 789  
Accrued interest payable 116 138  
Fair Value, Nonrecurring | Estimate of Fair Value Measurement | Significant Unobservable Inputs (Level 3)      
Financial assets      
HTM 0 0  
Net loans HFI 57,206 53,070  
Accrued interest receivable 0 0  
Financial liabilities      
Total deposits 0 0  
Other borrowings 0 0  
Qualifying debt 87 78  
Accrued interest payable 0 0  
Fair Value, Recurring      
Financial assets      
AFS 18,788 13,468  
Investment securities - equity 79 117  
Derivative assets 207 233  
Financial liabilities      
Derivative liabilities 106 76  
Fair Value, Recurring | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Financial assets      
AFS 5,998 4,385  
Investment securities - equity 79 117  
Derivative assets 0 0  
Financial liabilities      
Qualifying debt 0 0  
Derivative liabilities 0 0  
Fair Value, Recurring | Significant Other Observable Inputs (Level 2)      
Financial assets      
AFS 12,790 9,083  
Investment securities - equity 0 0  
Derivative assets 148 198  
Financial liabilities      
Qualifying debt 0 0  
Derivative liabilities 105 69  
Fair Value, Recurring | Significant Unobservable Inputs (Level 3)      
Financial assets      
AFS 0 0  
Investment securities - equity 0 0  
Derivative assets 59 35  
Financial liabilities      
Qualifying debt 71 65  
Derivative liabilities 1 7  
Fair Value, Recurring | Carrying Amount      
Financial assets      
AFS 18,788 13,468  
Investment securities - equity 79 117  
Derivative assets 207 233  
Loans HFS 3,498 2,286  
Mortgage servicing rights 1,494 1,127  
Financial liabilities      
Derivative liabilities 106 76  
Fair Value, Recurring | Estimate of Fair Value Measurement      
Financial assets      
AFS 18,788 13,468  
Investment securities - equity 79 117  
Derivative assets 207 233  
Loans HFS 3,498 2,286  
Mortgage servicing rights 1,494 1,127  
Financial liabilities      
Derivative liabilities 106 76  
Fair Value, Recurring | Estimate of Fair Value Measurement | Quoted Prices in Active Markets for Identical Assets (Level 1)      
Financial assets      
AFS 5,998 4,385  
Investment securities - equity 79 117  
Derivative assets 0 0  
Loans HFS 0 0  
Mortgage servicing rights 0 0  
Financial liabilities      
Derivative liabilities 0 0  
Fair Value, Recurring | Estimate of Fair Value Measurement | Significant Other Observable Inputs (Level 2)      
Financial assets      
AFS 12,790 9,083  
Investment securities - equity 0 0  
Derivative assets 148 198  
Loans HFS 2,664 2,259  
Mortgage servicing rights 0 0  
Financial liabilities      
Derivative liabilities 105 69  
Fair Value, Recurring | Estimate of Fair Value Measurement | Significant Unobservable Inputs (Level 3)      
Financial assets      
AFS 0 0  
Investment securities - equity 0 0  
Derivative assets 59 35  
Loans HFS 834 27  
Mortgage servicing rights 1,494 1,127  
Financial liabilities      
Derivative liabilities $ 1 $ 7  
v3.25.4
Regulatory Capital Requirements - Summary of Actual Capital Amount and Ratio (Detail)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]    
Well-capitalized ratios 0.100 0.100
Minimum capital ratios 0.080 0.080
Well-capitalized ratios 0.080 0.080
Minimum capital ratios 0.060 0.060
Well-capitalized ratios 0.050 0.050
Well-capitalized ratios $ 0.065 $ 0.065
Minimum capital ratios 0.040 0.040
Minimum capital ratios $ 0.045 $ 0.045
WAL    
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]    
Total Capital 9,185,000,000 7,922,000,000
Tier 1 Capital 7,672,000,000 6,687,000,000
Risk-Weighted Assets 63,408,000,000 56,019,000,000
Tangible Average Assets $ 94,007,000,000 $ 82,691,000,000
Total Capital Ratio 0.145 0.141
Tier 1 Capital Ratio 0.121 0.119
Tier 1 Leverage Ratio 0.082 0.081
Common Equity Tier 1 0.110 0.113
WAB    
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]    
Total Capital $ 8,667,000,000 $ 7,444,000,000
Tier 1 Capital 7,750,000,000 6,803,000,000
Risk-Weighted Assets 63,395,000,000 55,983,000,000
Tangible Average Assets $ 93,891,000,000 $ 82,562,000,000
Total Capital Ratio 0.137 0.133
Tier 1 Capital Ratio 0.122 0.122
Tier 1 Leverage Ratio 0.083 0.082
Common Equity Tier 1 0.118 0.122
v3.25.4
Employee Benefit Plans (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Defined Contribution Plan Disclosure [Line Items]      
Deferred compensation 5.00%    
Employer matching contribution percentage 100.00%    
Employer contributions $ 20,000,000.0 $ 17,800,000 $ 17,700,000
Projected benefit obligation 14,000,000 15,000,000  
Net periodic benefit cost 1,000,000.0 $ 1,200,000 $ 1,000,000.0
Qualified 401(k) Employee Benefit Plan, Participants Under 50      
Defined Contribution Plan Disclosure [Line Items]      
Maximum compensation deferral 23,500    
Qualified 401(k) Employee Benefit Plan, Participants Over 50      
Defined Contribution Plan Disclosure [Line Items]      
Maximum compensation deferral $ 31,000    
Minimum      
Defined Contribution Plan Disclosure [Line Items]      
Deferred compensation 1.00%    
Age of plan participants 50 years    
Maximum      
Defined Contribution Plan Disclosure [Line Items]      
Deferred compensation 75.00%    
Age of plan participants 59 years    
v3.25.4
Related Party Transactions (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loans and Leases Receivable, Related Parties [Roll Forward]      
Balance, beginning $ 22.0 $ 0.0  
New loans 1.0 22.0  
Advances 0.0 0.0  
Repayments and other 0.0 0.0  
Balance, ending 23.0 22.0 $ 0.0
Net loans HFI 58,216.0 53,302.0  
Total deposits 77,159.0 66,341.0  
Deposits 1,537.8 1,600.2 1,142.6
Other non-interest expense 108.4 81.4 86.9
Subordinated Debt      
Loans and Leases Receivable, Related Parties [Roll Forward]      
Principal 1,000.0 825.0  
Debt issuance costs 8.0 5.0  
Subordinated Debentures Maturing November 2035 | Subordinated Debt      
Loans and Leases Receivable, Related Parties [Roll Forward]      
Principal 400.0    
Debt issuance costs 4.0    
Related Party      
Loans and Leases Receivable, Related Parties [Roll Forward]      
Interest income 1.5 0.1 1.6
Total deposits 79.0 159.0  
Deposits 1.3 5.8 1.1
Other non-interest expense 1.0 1.0 $ 1.0
Related Party | Subordinated Debentures Maturing November 2035 | Subordinated Debt      
Loans and Leases Receivable, Related Parties [Roll Forward]      
Principal 400.0    
Debt issuance costs 0.3    
Related Party | Unfunded Loan Commitment      
Loans and Leases Receivable, Related Parties [Roll Forward]      
Net loans HFI $ 32.0 $ 82.0  
v3.25.4
Parent Company Financial Information - Parent Company Balance Sheet (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]        
Investment securities - equity $ 79.0 $ 117.0    
Other assets 2,063.0 1,750.0    
Total assets 92,774.0 80,934.0    
Qualifying debt 1,076.0 899.0    
Total liabilities 84,828.0 74,227.0    
Total stockholders’ equity 7,653.0 6,707.0    
Total liabilities and stockholders’ equity 92,774.0 80,934.0    
WAL        
Condensed Financial Statements, Captions [Line Items]        
Cash and cash equivalents 210.8 180.5 $ 140.3 $ 85.3
Investment securities - equity 8.0 31.0    
Investment in subsidiaries 8,006.0 7,096.0    
Other assets 121.0 85.0    
Total assets 8,346.0 7,393.0    
Qualifying debt 681.0 674.0    
Accrued interest and other liabilities 12.0 12.0    
Total liabilities 693.0 686.0    
Total stockholders’ equity 7,653.0 6,707.0    
Total liabilities and stockholders’ equity $ 8,346.0 $ 7,393.0    
v3.25.4
Parent Company Financial Information - Parent Company Condensed Income Statement (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Condensed Financial Statements, Captions [Line Items]      
Non-interest income $ 678,200 $ 543,200 $ 280,700
Interest expense 1,828,100 1,922,200 1,696,400
Non-interest expense 2,111,700 2,025,000 1,623,400
Income tax benefit (216,600) (203,500) (211,200)
Net income 969,000 787,700 722,400
Dividends on preferred stock 12,800 12,800 12,800
Net income available to common stockholders 956,200 774,900 709,600
WAL      
Condensed Financial Statements, Captions [Line Items]      
Dividends from subsidiaries 400,000 240,000 330,000
Interest income 6,900 2,700 2,900
Non-interest income 10,000 22,500 1,500
Total income 416,900 265,200 334,400
Interest expense 24,700 25,700 25,400
Non-interest expense 38,800 27,400 29,300
Total expense 63,500 53,100 54,700
Income before income taxes and equity in undistributed earnings of subsidiaries 353,400 212,100 279,700
Income tax benefit 11,200 6,100 10,300
Income before equity in undistributed earnings of subsidiaries 364,600 218,200 290,000
Equity in undistributed earnings of subsidiaries 604,400 569,500 432,400
Net income $ 969,000 $ 787,700 $ 722,400
v3.25.4
Parent Company Financial Information - Parent Company Cash Flows (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Condensed Financial Statements, Captions [Line Items]        
Net income $ 969.0 $ 787.7 $ 722.4  
Other operating activities, net (47.6) (20.6) (1.1)  
Net cash provided by operating activities (2,678.9) (2,742.0) (328.6)  
Net cash used in investing activities (9,947.9) (5,967.0) (2,159.1)  
Common stock repurchases 68.1 0.0 0.0  
Proceeds from issuance of common stock, net 0.0 0.1 0.1  
Net cash provided by financing activities 12,127.1 11,228.5 3,020.4  
Net increase in cash and cash equivalents (499.7) 2,519.5 532.7  
WAL        
Condensed Financial Statements, Captions [Line Items]        
Net income 969.0 787.7 722.4  
Equity in net undistributed earnings of subsidiaries (604.4) (569.5) (432.4)  
Change in fair value of assets and liabilities measured at fair value 0.3 (0.2) (3.4)  
Other operating activities, net (15.6) 17.9 (1.8)  
Net cash provided by operating activities 349.3 235.9 284.8  
Purchases of securities 0.0 0.0 (153.9)  
Principal pay downs, calls, maturities, and sales proceeds of securities 23.1 0.0 155.5  
Capital contributions to subsidiaries (75.0) 0.0 (50.0)  
Other investing activities, net (14.2) (19.0) (10.0)  
Net cash used in investing activities (66.1) (19.0) (58.4)  
Common stock repurchases 68.2 0.0 0.0  
Proceeds from issuance of common stock, net 0.0 0.1 0.1  
Cash dividends paid on common and preferred stock (184.7) (176.8) (171.5)  
Net cash provided by financing activities (252.9) (176.7) (171.4)  
Net increase in cash and cash equivalents 30.3 40.2 55.0  
Cash and cash equivalents $ 210.8 $ 180.5 $ 140.3 $ 85.3
v3.25.4
Segments - Operating Segment Information (Detail)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Reportable_Business_Segments
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Operating Statistics [Line Items]        
Reportable segments | Reportable_Business_Segments 3      
Goodwill assigned 100.00%      
Cash, cash equivalents, and investment securities $ 24,034,000 $ 19,191,000    
Loans HFS 3,498,000 2,286,000    
Loans HFI, net of deferred fees and costs 58,677,000 53,676,000    
Less: allowance for credit losses (460,600) (373,800) $ (336,700)  
Net loans HFI 58,216,000 53,302,000    
Goodwill and intangible assets, net 649,000 659,000    
Other assets 6,377,000 5,496,000    
Total assets 92,774,000 80,934,000    
Total deposits 77,159,000 66,341,000    
Borrowings and qualifying debt 6,316,000 6,472,000    
Other liabilities 1,353,000 1,414,000    
Total liabilities 84,828,000 74,227,000    
Total equity 7,945,900 6,707,500 6,078,400 $ 5,356,000
Total liabilities and equity 92,774,000 80,934,000    
Excess funds provided (used) 0 0    
Interest income 4,692,900 4,541,100 4,035,300  
Interest expense 1,828,100 1,922,200 1,696,400  
Funds transfer pricing 0 0 0  
Net interest income 2,864,800 2,618,900 2,338,900  
Provision for (recovery of) credit losses 224,100 145,900 62,600  
Net interest income after provision for credit losses 2,640,700 2,473,000 2,276,300  
Non-interest income 678,200 543,200 280,700  
Salaries and employee benefits 757,500 631,100 566,300  
Other non-interest expense 1,354,200 1,393,900 1,057,100  
Income (loss) before provision for income taxes 1,207,200 991,200 933,600  
Income tax expense 216,600 203,500 211,200  
Net income $ 990,600 787,700 722,400  
Minimum        
Operating Statistics [Line Items]        
Equity capital allocation 0.00%      
Maximum        
Operating Statistics [Line Items]        
Equity capital allocation 25.00%      
Operating Segments | Commercial        
Operating Statistics [Line Items]        
Cash, cash equivalents, and investment securities $ 16,000 14,000    
Loans HFS 67,000 0    
Loans HFI, net of deferred fees and costs 34,784,000 31,544,000    
Less: allowance for credit losses (390,000) (320,000)    
Net loans HFI 34,394,000 31,224,000    
Goodwill and intangible assets, net 290,000 291,000    
Other assets 352,000 367,000    
Total assets 35,119,000 31,896,000    
Total deposits 30,806,000 25,487,000    
Borrowings and qualifying debt 0 15,000    
Other liabilities 91,000 72,000    
Total liabilities 30,897,000 25,574,000    
Total equity 3,400,000 2,727,000    
Total liabilities and equity 34,297,000 28,301,000    
Excess funds provided (used) (822,000) (3,595,000)    
Interest income 2,462,100 2,499,600 2,426,600  
Interest expense 637,100 681,300 485,200  
Funds transfer pricing (473,400) (650,700) (554,200)  
Net interest income 1,351,600 1,167,600 1,387,200  
Provision for (recovery of) credit losses 207,900 136,200 38,300  
Net interest income after provision for credit losses 1,143,700 1,031,400 1,348,900  
Non-interest income 177,300 120,900 (23,400)  
Salaries and employee benefits 143,400 135,600 149,700  
Other non-interest expense 557,400 486,100 430,700  
Income (loss) before provision for income taxes 620,200 530,600 745,100  
Income tax expense 106,100 109,400 174,800  
Net income 514,100 421,200 570,300  
Operating Segments | Consumer Related        
Operating Statistics [Line Items]        
Cash, cash equivalents, and investment securities 0 0    
Loans HFS 3,431,000 2,286,000    
Loans HFI, net of deferred fees and costs 23,893,000 22,132,000    
Less: allowance for credit losses (71,000) (54,000)    
Net loans HFI 23,822,000 22,078,000    
Goodwill and intangible assets, net 359,000 368,000    
Other assets 2,237,000 1,923,000    
Total assets 29,849,000 26,655,000    
Total deposits 40,466,000 33,767,000    
Borrowings and qualifying debt 48,000 37,000    
Other liabilities 336,000 476,000    
Total liabilities 40,850,000 34,280,000    
Total equity 2,570,000 1,899,000    
Total liabilities and equity 43,420,000 36,179,000    
Excess funds provided (used) 13,571,000 9,524,000    
Interest income 1,228,300 1,083,400 960,300  
Interest expense 636,600 611,600 417,900  
Funds transfer pricing 1,206,300 994,200 358,300  
Net interest income 1,798,000 1,466,000 900,600  
Provision for (recovery of) credit losses 20,200 2,200 3,300  
Net interest income after provision for credit losses 1,777,800 1,463,800 897,300  
Non-interest income 393,900 354,300 287,000  
Salaries and employee benefits 164,500 132,600 125,800  
Other non-interest expense 1,204,700 1,228,300 799,300  
Income (loss) before provision for income taxes 802,500 457,200 259,200  
Income tax expense 142,100 90,700 59,500  
Net income 660,400 366,500 199,700  
Operating Segments | Corporate & Other        
Operating Statistics [Line Items]        
Cash, cash equivalents, and investment securities 24,018,000 19,177,000    
Loans HFS 0 0    
Loans HFI, net of deferred fees and costs 0 0    
Less: allowance for credit losses 0 0    
Net loans HFI 0 0    
Goodwill and intangible assets, net 0 0    
Other assets 3,788,000 3,206,000    
Total assets 27,806,000 22,383,000    
Total deposits 5,887,000 7,087,000    
Borrowings and qualifying debt 6,268,000 6,420,000    
Other liabilities 926,000 866,000    
Total liabilities 13,081,000 14,373,000    
Total equity 1,976,000 2,081,000    
Total liabilities and equity 15,057,000 16,454,000    
Excess funds provided (used) (12,749,000) (5,929,000)    
Interest income 1,002,500 958,100 648,400  
Interest expense 554,400 629,300 793,300  
Funds transfer pricing (732,900) (343,500) 195,900  
Net interest income (284,800) (14,700) 51,100  
Provision for (recovery of) credit losses (4,000) 7,500 21,000  
Net interest income after provision for credit losses (280,800) (22,200) 30,100  
Non-interest income 107,000 68,000 17,100  
Salaries and employee benefits 449,600 362,900 290,800  
Other non-interest expense (407,900) (320,500) (172,900)  
Income (loss) before provision for income taxes (215,500) 3,400 (70,700)  
Income tax expense (31,600) 3,400 (23,100)  
Net income $ (183,900) $ 0 $ (47,600)  
v3.25.4
Revenue from Contracts with Customers (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Disaggregation of Revenue [Line Items]      
Revenue from contracts with customers $ 135.8 $ 68.0 $ 98.6
Revenue, Remaining Performance Obligation, Amount 0.0 0.0  
Banking service charges and fees      
Disaggregation of Revenue [Line Items]      
Revenue from contracts with customers 69.9 42.8 76.3
Disbursements and escrow fees      
Disaggregation of Revenue [Line Items]      
Revenue from contracts with customers 50.4 12.9 12.5
Interchange fees      
Disaggregation of Revenue [Line Items]      
Revenue from contracts with customers 9.1 9.9 7.4
Other fees      
Disaggregation of Revenue [Line Items]      
Revenue from contracts with customers $ 6.4 $ 2.4 $ 2.4