At both June 30, 2026 and December 31, 2025, goodwill was $69.8 million. As permitted under GAAP, the Company had up to twelve months following the date of the Merger to finalize the fair values of the acquired assets and assumed liabilities related to the Merger. During this measurement period, the Company recorded subsequent adjustments totaling $1.6 million to goodwill for provisional amounts related to income taxes recorded at the Merger date, which increased total goodwill from the Merger to $51.0 million. The measurement period to finalize the fair values of the acquired assets and assumed liabilities ended on June 30, 2025. No further adjustments to the fair values were recorded subsequent to twelve months following the Merger date.



	June 30, 2026		December 31, 2025
Balance, beginning of year	$	69,751	$	68,106

Adjustments to acquired goodwill	—		1,645

Balance, end of period	$	69,751	$	69,751

Goodwill is not amortized, but is reviewed for potential impairment on at least an annual basis, with testing between annual tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit. The Company conducted its last annual goodwill impairment test as of November 30, 2025 using generally accepted valuation methods. As a result of that impairment test, no goodwill impairment was identified. No changes occurred that would impact the results of that analysis through June 30, 2026. No goodwill impairment charges were recorded in the three and six months ended June 30, 2026 and 2025.

The following table presents changes in and components of other intangible assets for the three and six months ended June 30, 2026 and 2025. No impairment charges were recorded on other intangible assets during the three and six months ended June 30, 2026 and 2025.


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
Beginning of period	$	35,751	$	45,230	$	37,990	$	47,765

Adjustment to acquired customer list	—		(10)		—		(10)

Amortization expense	(2,179)		(2,472)		(4,418)		(5,007)

Balance, end of period	$	33,572	$	42,748	$	33,572	$	42,748

The following table presents the components of other identifiable intangible assets at June 30, 2026 and December 31, 2025:


	June 30, 2026				December 31, 2025
	Gross Amount		Accumulated Amortization		Gross Amount		Accumulated Amortization
Amortized intangible assets:
Core deposit intangible	$	48,530	$	22,241	$	48,530	$	18,706
Customer relationship intangibles	11,231		3,948		11,231		3,065


Total	$	59,761	$	26,189	$	59,761	$	21,771

The following table presents future estimated aggregate amortization expense for other identifiable intangible assets at June 30, 2026:



2026	$	4,167
2027	7,404
2028	6,226
2029	5,126
2030	4,111
Thereafter	6,538
Total other identifiable intangible assets	$	33,572