The following table presents the components of the Company's investments in unconsolidated entities as of the dates presented:


(dollars in thousands)	June 30, 2026		December 31, 2025
Investments in low income housing tax credit partnerships	$	54,929	$	58,496
Investments in common securities of statutory trusts	1,547		1,547
Investments in affiliates	76		120
Other	1,186		1,186
Total	$	57,738	$	61,349

As of June 30, 2026 and December 31, 2025, the Company's total commitments to fund low-income housing tax credit ("LIHTC") partnerships were $80.0 million and $80.0 million, respectively.

Unfunded commitments related to LIHTC partnerships totaled $21.7 million and $25.9 million as of June 30, 2026 and December 31, 2025, respectively. These amounts were included in other liabilities in the Company's consolidated balance sheets.

The Company accounts for its investments in LIHTC partnerships using the proportional amortization method, and these investments are reported in investments in unconsolidated entities in the Company's consolidated balance sheets.

The following table presents the expected payments for unfunded commitments related to LIHTC and other partnership investments as of June 30, 2026. The table includes expected funding for the remainder of fiscal year 2026, the next five succeeding fiscal years, and all years thereafter:


(dollars in thousands)
Year Ending December 31,	LIHTC		Other		Total
2026 (remainder)	$	8,113	$	553	$	8,666
2027	2,667		—		2,667
2028	5,482		—		5,482
2029	4,921		—		4,921
2030	141		—		141
2031	46		—		46
Thereafter	349		—		349
Total unfunded commitments	$	21,719	$	553	$	22,272

The following table presents amortization and tax credits recognized associated with our investments in LIHTC partnerships for the periods presented:


	Three Months Ended June 30,				Six Months Ended June 30,
(dollars in thousands)	2026		2025		2026		2025
Proportional amortization method:
Amortization expense recognized in income tax expense	$	1,784	$	1,533	$	3,568	$	3,067
Tax credits recognized in income tax expense	2,086		1,794		4,172		3,588

The Company has a commitment of $2.0 million to the JAM FINTOP Banktech Fund, L.P. ("JAM FINTOP"). The Company does not have the ability to exercise significant influence over the JAM FINTOP, and the investment does not have a readily determinable fair value. Accordingly, the Company determined that the cost method of accounting for the investment was appropriate.

In 2025, the Company received a distribution of proceeds from the sale of one of JAM FINTOP's portfolio companies of $0.9 million. The proceeds were treated as a return on capital and applied against the cost basis of the investment in JAM FINTOP.

The Company's unfunded commitment related to the JAM FINTOP investment was $0.6 million and $0.6 million as of June 30, 2026 and December 31, 2025, respectively. These amounts are included in other liabilities in the Company's consolidated balance sheets.