Sandy Spring Bancorp, Inc. (NASDAQ: SASR) reported a loss of $0.31 per share in the second quarter compared to earnings of $0.28 per share in the first quarter of 2020. The loss was attributable to merger-related expenses and a higher provision expense. Earnings will likely recover in the year ahead because of the growth in earning assets in the second quarter. Further, the provision expense will likely trend downwards in the remainder of the year, which will help earnings. Despite the decline, the provision expense will likely remain above normal because of the worsening