@font-face {
  font-family: 'Manrope';
  src: url('/assets/fonts/manrope-variable.ttf') format('truetype');
  font-weight: 200 800;
  font-style: normal;
  font-display: swap;
}
@font-face {
  font-family: 'IBM Plex Mono';
  src: url('/assets/fonts/ibm-plex-mono-regular.ttf') format('truetype');
  font-weight: 400;
  font-style: normal;
  font-display: swap;
}
:root {
  --paper: #f8f6f0;
  --ink: #252d29;
  --muted: #66706a;
  --copper: #92583d;
  --line: #dcded3;
  --wash: #eeeee5;
  --sage: #e5e7da;
  --white: #fffef9;
  --sans: 'Manrope', system-ui, sans-serif;
  --mono: 'IBM Plex Mono', monospace;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 28px; }
body { margin: 0; background: var(--paper); color: var(--ink); font: 16px/1.65 var(--sans); -webkit-font-smoothing: antialiased; }
a { color: inherit; text-underline-offset: 4px; }
button, input, textarea { font: inherit; }
a:focus-visible, button:focus-visible, summary:focus-visible { outline: 3px solid var(--copper); outline-offset: 5px; }
h1, h2, h3, p { margin: 0; }
h1, h2, h3 { font-family: var(--sans); font-weight: 600; line-height: 1.15; letter-spacing: -.045em; }
h1 { font-size: clamp(44px, 5.5vw, 70px); }
h2 { font-size: clamp(30px, 3.1vw, 42px); }
h3 { font-size: 23px; letter-spacing: -.03em; }
p { color: var(--muted); }
ul { padding-left: 20px; }
.wrap { max-width: 1200px; padding-left: 40px; padding-right: 40px; margin-left: auto; margin-right: auto; }
.site-header { display: flex; align-items: center; justify-content: space-between; min-height: 104px; gap: 24px; border-bottom: 1px solid var(--line); }
.brand { display: flex; gap: 12px; align-items: center; text-decoration: none; font-size: 18px; font-weight: 600; line-height: 1.35; letter-spacing: -.03em; white-space: nowrap; }
.brand small { display: block; font: 9px/1.6 var(--mono); letter-spacing: .13em; color: var(--muted); margin-top: 4px; }
.brand-mark { display: grid; place-items: center; width: 43px; height: 48px; border: 1px solid #bd9b83; border-radius: 23px 23px 3px 3px; color: var(--copper); font: 17px Georgia, 'Times New Roman', serif; letter-spacing: -.06em; }
.site-header nav { display: flex; gap: 28px; align-items: center; font-size: 13px; font-weight: 500; }
.site-header nav > a:not(.button) { text-decoration: none; }
.site-header nav > a:hover { color: var(--copper); }
.site-header nav > a[aria-current] { color: var(--copper); text-decoration: underline; }
.button { display: inline-flex; align-items: center; justify-content: center; gap: 24px; min-height: 52px; padding: 14px 25px; border: 1px solid var(--copper); border-radius: 100px; text-decoration: none; font-size: 13px; font-weight: 600; line-height: 1.4; cursor: pointer; transition: background .15s, color .15s; }
.button span { font-size: 20px; line-height: 1; font-weight: 400; }
.primary { background: var(--copper); color: var(--white); }
.primary:hover { background: #7b4932; }
.quiet, .small { background: transparent; color: var(--copper); }
.quiet:hover, .small:hover { background: #eee4d9; }
.small { min-height: 43px; padding: 10px 18px; gap: 20px; }
.menu-toggle { display: none; }
.eyebrow { text-transform: uppercase; font: 10px/1.7 var(--mono); letter-spacing: .08em; color: var(--copper); margin-bottom: 18px; }
.lead { font-size: 17px; line-height: 1.75; max-width: 650px; margin-top: 24px; }
.text-link { display: inline-flex; align-items: center; gap: 15px; font-size: 12px; font-weight: 600; color: var(--ink); text-decoration: none; border-bottom: 1px solid #bbbfaf; padding-bottom: 4px; line-height: 1.6; }
.text-link span { color: var(--copper); font-size: 17px; }
.text-link:hover { color: var(--copper); border-color: var(--copper); }
.hero { padding-top: 62px; padding-bottom: 0; text-align: center; }
.hero > .eyebrow { display: flex; align-items: center; justify-content: center; gap: 9px; margin-bottom: 22px; }
.status-dot { width: 6px; height: 6px; border-radius: 50%; background: var(--copper); }
.hero h1 { font-size: clamp(46px, 6.1vw, 82px); line-height: 1.1; letter-spacing: -.06em; font-weight: 600; }
.hero h1 > span { color: var(--copper); }
.hero .lead { margin: 23px auto 0; font-size: 16px; max-width: 660px; }
.actions { display: flex; justify-content: center; align-items: center; gap: 28px; margin-top: 29px; }
.hero-note { font: 10px/1.6 var(--mono); color: var(--muted); margin-top: 20px; }
.flow-panel { margin-top: 50px; background: var(--sage); border-radius: 24px; padding: 24px 40px 29px; text-align: left; }
.flow-heading { display: flex; align-items: center; justify-content: space-between; gap: 15px; margin-bottom: 23px; }
.flow-heading .eyebrow { margin: 0; color: #687361; }
.flow-tag { font: 9px/1.5 var(--mono); letter-spacing: .03em; color: #687361; }
.path-flow { list-style: none; padding: 0; margin: 0; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 38px; }
.path-flow li { position: relative; text-align: center; }
.path-flow li:not(:last-child)::after { content: ''; position: absolute; top: 33px; left: calc(50% + 44px); width: calc(100% - 50px); height: 1px; background: #bdc4b4; }
.flow-node { position: relative; z-index: 1; display: grid; place-items: center; width: 68px; height: 68px; border-radius: 50%; margin: 0 auto 15px; background: var(--paper); color: var(--copper); }
.flow-node svg { width: 36px; height: 36px; }
.path-flow li:nth-child(2) .flow-node { background: var(--ink); color: var(--paper); }
.path-flow h2 { font-size: 16px; line-height: 1.4; letter-spacing: -.025em; }
.path-flow p { font-size: 12px; line-height: 1.7; max-width: 245px; margin: 7px auto 0; }
.section { padding-top: 78px; padding-bottom: 78px; }
.section-heading { margin-bottom: 36px; }
.section-heading > p:last-child:not(.eyebrow) { max-width: 345px; margin-top: 20px; font-size: 14px; }
.horizontal { display: flex; justify-content: space-between; align-items: end; gap: 45px; }
.horizontal > p:last-child { margin: 0; max-width: 340px; font-size: 14px; }
.issues-section { display: grid; grid-template-columns: .7fr 1.3fr; gap: 80px; align-items: start; }
.issues-section h2 { font-size: 35px; }
.issues-section .section-heading { margin: 0; }
.issue-list details { border-bottom: 1px solid var(--line); }
.issue-list details:first-child { border-top: 1px solid var(--line); }
.issue-list summary { cursor: pointer; list-style: none; display: flex; justify-content: space-between; align-items: center; gap: 24px; padding: 25px 0; }
summary::-webkit-details-marker { display: none; }
.issue-list summary strong { font-size: 19px; font-weight: 600; letter-spacing: -.035em; }
.issue-list summary small { display: block; color: var(--muted); font-size: 12px; margin-top: 5px; }
.issue-toggle { display: grid; place-items: center; min-width: 28px; height: 28px; color: var(--copper); font-size: 24px; font-weight: 400; }
.issue-list details[open] .issue-toggle { transform: rotate(45deg); }
.issue-answer { padding: 0 36px 23px 0; }
.issue-answer p { font-size: 13px; margin-bottom: 16px; }
.scope-section { background: var(--wash); }
.service-list { border-top: 1px solid #cdd1c3; }
.service { display: grid; grid-template-columns: 40px minmax(0, 1.15fr) minmax(0, 1fr) 145px; gap: 22px; align-items: start; padding: 29px 0; border-bottom: 1px solid #cdd1c3; }
.service-index { font: 12px/1.5 var(--mono); color: var(--copper); padding-top: 5px; }
.service h3 { font-size: 23px; }
.service-copy p { font-size: 13px; max-width: 350px; margin-top: 11px; }
.service-result { padding-top: 4px; }
.service-result strong { font-size: 12px; font-weight: 600; }
.service-result ul { list-style: none; padding: 0; margin: 13px 0 0; color: var(--muted); font-size: 11px; line-height: 1.9; }
.service-result li::before { content: '—'; color: var(--copper); margin-right: 8px; }
.service > .text-link { margin-top: 4px; justify-self: end; font-size: 11px; gap: 10px; }
.section-footnote { font: 10px/1.7 var(--mono); margin-top: 24px; }
.resources-section { display: grid; grid-template-columns: .7fr 1.3fr; gap: 80px; }
.resources-section h2 { font-size: 35px; }
.resources-section .section-heading > .text-link { margin-top: 24px; }
.resource { text-decoration: none; display: grid; grid-template-columns: 24px minmax(0, 1fr) 30px; align-items: start; gap: 20px; padding: 25px 0; border-bottom: 1px solid var(--line); }
.resource:first-child { border-top: 1px solid var(--line); }
.resource-index { font: 10px/1.6 var(--mono); color: #899083; padding-top: 4px; }
.resource .eyebrow { display: block; font-size: 9px; margin-bottom: 8px; }
.resource h3 { font-size: 22px; line-height: 1.35; }
.resource p { font-size: 12px; margin-top: 9px; }
.resource-arrow { width: 29px; height: 29px; border-radius: 50%; display: grid; place-items: center; background: var(--wash); color: var(--copper); font-size: 19px; }
.resource:hover .resource-arrow { background: var(--copper); color: var(--white); }
.resource:hover h3 { color: var(--copper); }
.closing { display: flex; align-items: center; justify-content: space-between; gap: 48px; background: var(--sage); border-radius: 24px; padding: 43px 48px; max-width: 1120px; margin-bottom: 65px; }
.closing h2 { font-size: 46px; letter-spacing: -.05em; }
.closing p:not(.eyebrow) { font-size: 13px; margin-top: 18px; max-width: 360px; }
.closing-actions { display: flex; flex-direction: column; align-items: start; gap: 20px; }
.closing .text-link { font-size: 11px; }
.site-footer { display: flex; justify-content: space-between; align-items: center; gap: 32px; padding-top: 26px; padding-bottom: 35px; border-top: 1px solid var(--line); }
.site-footer > div { font-size: 11px; }
.site-footer small { display: block; font-size: 10px; margin-top: 7px; color: var(--muted); }
.page-intro { padding-top: 57px; padding-bottom: 45px; }
.page-intro h1 { font-size: clamp(40px, 4.8vw, 64px); max-width: 1000px; }
.page-intro .lead { max-width: 600px; font-size: 16px; }
.compact-top { padding-top: 16px; }
.tinted { background: var(--wash); }
.split { display: grid; grid-template-columns: 1fr 1fr; gap: 90px; }
.list-block article { padding: 22px 0; border-bottom: 1px solid #ccd1c0; }
.list-block article:first-child { padding-top: 0; }
.list-block h3 { font-size: 20px; }
.list-block p { font-size: 14px; margin-top: 10px; }
.narrow { max-width: 820px; }
.faq { margin-top: 28px; }
.faq details { border-bottom: 1px solid var(--line); padding: 20px 0; }
.faq summary { cursor: pointer; font-size: 15px; list-style: none; display: flex; justify-content: space-between; gap: 15px; }
.faq summary::after { content: '+'; color: var(--copper); }
.faq details[open] summary::after { content: '−'; }
.faq p { font-size: 14px; margin-top: 16px; }
.approach-layout { display: grid; grid-template-columns: .7fr 1.3fr; gap: 80px; }
.approach-note { border-top: 1px solid var(--line); padding-top: 24px; }
.approach-note h2 { font-size: 32px; }
.approach-note p:not(.eyebrow) { font-size: 13px; margin-top: 20px; max-width: 280px; }
.approach-note .text-link { margin-top: 23px; }
.approach-copy p { font-size: 15px; line-height: 1.8; margin-bottom: 20px; }
.approach-standard { border-left: 2px solid var(--copper); padding-left: 23px; margin: 28px 0; }
.approach-standard .eyebrow { display: block; margin-bottom: 10px; }
.approach-standard strong { display: block; font-size: 23px; font-weight: 500; line-height: 1.5; letter-spacing: -.035em; max-width: 450px; }
.principles-section { border-top: 1px solid var(--line); padding-top: 42px; }
.principle-list article { display: grid; grid-template-columns: 40px 1fr 1fr; gap: 25px; padding: 25px 0; border-bottom: 1px solid var(--line); }
.principle-list h3 { font-size: 23px; }
.principle-list p { font-size: 14px; }
.article { max-width: 820px; padding-bottom: 65px; }
.article-meta { font: 10px/1.7 var(--mono); border-bottom: 1px solid var(--line); padding-bottom: 24px; margin-bottom: 34px; }
.article h2 { font-size: 28px; margin: 34px 0 17px; }
.article p:not(.article-meta) { font-size: 15px; line-height: 1.85; }
.article-callout { background: var(--wash); border-radius: 16px; padding: 25px 30px; margin: 28px 0; font-size: 14px; }
.article-callout h2 { margin-top: 0; }
.article-callout ul { line-height: 1.9; margin-bottom: 0; }
.article-callout .button { margin-top: 20px; }
.sources { border-top: 1px solid var(--line); margin-top: 37px; padding-top: 5px; }
.sources h2 { font-size: 17px; letter-spacing: -.02em; }
.sources ul { font-size: 12px; line-height: 1.9; }
.sources p { font-size: 12px !important; }
.contact-grid { display: grid; grid-template-columns: .85fr 1.15fr; gap: 85px; }
.contact-aside { padding-top: 20px; }
.contact-aside h2 { font-size: 28px; margin-bottom: 26px; }
.contact-aside .button { gap: 16px; font-size: 12px; padding-left: 20px; padding-right: 20px; }
.email-link { display: block; margin-top: 22px; font-size: 13px; overflow-wrap: anywhere; color: var(--copper); }
.contact-aside p { font-size: 13px; max-width: 290px; margin-top: 25px; }
.inquiry-form { background: var(--white); border: 1px solid var(--line); border-radius: 20px; padding: 31px; }
.inquiry-form > label { display: block; font-size: 12px; font-weight: 600; margin-bottom: 10px; }
.inquiry-form input:not(.honeypot), .inquiry-form textarea { display: block; width: 100%; border: 1px solid #c9d0c2; border-radius: 9px; padding: 12px; background: var(--paper); color: var(--ink); margin-bottom: 24px; font-size: 14px; }
.inquiry-form input:focus, .inquiry-form textarea:focus { outline: 2px solid var(--copper); outline-offset: 2px; }
.inquiry-form textarea { resize: vertical; }
.inquiry-form .button { width: 100%; }
.contact-direct h2 { font-size: 28px; line-height: 1.3; margin: 15px 0 20px; }
.contact-direct > p:not(.eyebrow):not(.form-privacy), .contact-direct ul { font-size: 13px; line-height: 1.8; }
.contact-direct ul { padding-left: 19px; margin: 18px 0 24px; }
.contact-direct .button { margin-top: 18px; }
.optional-fields { margin-bottom: 25px; font-size: 12px; color: var(--muted); }
.optional-fields summary { cursor: pointer; }
.optional-fields > div { padding-top: 20px; }
.optional-fields label { display: block; margin-bottom: 7px; }
.form-privacy { font-size: 10px; margin-top: 17px; }
.form-status { font-size: 11px; color: var(--copper); margin-top: 15px; }
.honeypot { position: absolute; left: -10000px; opacity: 0; width: 1px; height: 1px; }
.skip-link { position: fixed; left: 10px; top: -80px; background: var(--ink); color: white; padding: 10px 18px; z-index: 10; }
.skip-link:focus { top: 10px; }
.button:disabled { opacity: .6; cursor: default; }
@media (max-width: 1000px) {
  .wrap { padding-left: 28px; padding-right: 28px; }
  .site-header nav { gap: 18px; }
  .hero { padding-top: 50px; }
  .hero h1 { font-size: clamp(46px, 7vw, 70px); }
  .flow-panel { padding-left: 27px; padding-right: 27px; }
  .path-flow { gap: 25px; }
  .path-flow li:not(:last-child)::after { width: calc(100% - 63px); }
  .issues-section, .resources-section, .approach-layout { gap: 45px; }
  .service { gap: 15px; grid-template-columns: 27px minmax(0, 1.15fr) minmax(0, 1fr) 125px; }
  .service h3 { font-size: 21px; }
  .service-result strong { font-size: 11px; }
  .closing { margin-left: 28px; margin-right: 28px; }
  .contact-grid, .split { gap: 45px; }
}
@media (max-width: 760px) {
  .wrap { padding-left: 22px; padding-right: 22px; }
  .site-header { min-height: 86px; flex-wrap: wrap; gap: 0; }
  .brand { font-size: 16px; gap: 10px; }
  .brand small { font-size: 8px; }
  .brand-mark { width: 36px; height: 42px; font-size: 16px; }
  .menu-toggle { display: flex; gap: 13px; align-items: center; background: none; border: 1px solid var(--line); border-radius: 100px; padding: 9px 12px; font-size: 11px; cursor: pointer; }
  .site-header nav { display: none; width: 100%; flex-direction: column; align-items: stretch; gap: 0; border-top: 1px solid var(--line); margin-top: 16px; padding: 10px 0 17px; }
  .site-header nav[data-open=true] { display: flex; }
  .site-header nav > a:not(.button) { padding: 12px 0; }
  .site-header nav .button { margin-top: 10px; }
  .hero { padding-top: 39px; }
  .hero > .eyebrow { font-size: 8px; letter-spacing: 0; gap: 7px; margin-bottom: 20px; }
  .hero h1 { font-size: clamp(38px, 9.4vw, 58px); letter-spacing: -.055em; }
  .hero .lead { font-size: 14px; margin-top: 20px; line-height: 1.8; }
  .desktop-break { display: none; }
  .actions { flex-direction: column; gap: 18px; margin-top: 24px; }
  .actions .button { font-size: 12px; padding: 14px 20px; }
  .hero-note { font-size: 8px; margin-top: 19px; }
  .flow-panel { margin-top: 35px; padding: 22px; border-radius: 18px; }
  .flow-tag { display: none; }
  .flow-heading { margin-bottom: 20px; }
  .flow-heading .eyebrow { font-size: 9px; }
  .path-flow { grid-template-columns: 1fr; gap: 22px; }
  .path-flow li { display: grid; grid-template-columns: 46px minmax(0, 1fr); gap: 16px; text-align: left; }
  .flow-node { width: 46px; height: 46px; margin: 0; }
  .flow-node svg { width: 27px; height: 27px; }
  .path-flow h2 { font-size: 14px; padding-top: 2px; }
  .path-flow p { font-size: 11px; line-height: 1.7; max-width: none; margin: 5px 0 0; }
  .path-flow li:not(:last-child)::after { top: 53px; left: 22px; width: 1px; height: calc(100% - 38px); }
  .section { padding-top: 49px; padding-bottom: 49px; }
  .section-heading { margin-bottom: 26px; }
  .section-heading > p:last-child:not(.eyebrow) { margin-top: 15px; }
  .issues-section, .resources-section, .approach-layout { grid-template-columns: 1fr; gap: 29px; }
  .issues-section h2, .resources-section h2 { font-size: 31px; }
  .issues-section h2 br { display: none; }
  .issue-list summary { padding: 21px 0; gap: 16px; }
  .issue-list summary strong { font-size: 17px; }
  .issue-list summary small { font-size: 11px; }
  .horizontal { display: block; }
  .horizontal > p:last-child { max-width: 440px; margin-top: 19px; font-size: 13px; }
  .service { grid-template-columns: 24px minmax(0, 1fr); gap: 13px 15px; padding: 25px 0; }
  .service-index { padding-top: 4px; font-size: 10px; }
  .service h3 { font-size: 22px; }
  .service-copy p { font-size: 12px; max-width: none; }
  .service-result { grid-column: 2; padding-top: 0; }
  .service-result ul { display: flex; flex-wrap: wrap; gap: 0 14px; margin-top: 8px; font-size: 10px; }
  .service-result strong { font-size: 11px; }
  .service > .text-link { grid-column: 2; justify-self: start; margin-top: 3px; }
  .resources-section .section-heading { margin: 0; }
  .resources-section .section-heading > .text-link { margin-top: 18px; }
  .resource { grid-template-columns: 20px minmax(0, 1fr) 27px; gap: 13px; padding: 23px 0; }
  .resource h3 { font-size: 20px; }
  .resource p { font-size: 11px; }
  .resource .eyebrow { font-size: 8px; }
  .closing { margin: 0 22px 40px; padding: 30px 25px; border-radius: 18px; display: block; }
  .closing h2 { font-size: 36px; }
  .closing-actions { margin-top: 27px; gap: 17px; }
  .closing p:not(.eyebrow) { font-size: 12px; }
  .site-footer { flex-wrap: wrap; align-items: start; gap: 22px; padding-top: 23px; padding-bottom: 28px; }
  .site-footer > div { width: 100%; order: 3; }
  .site-footer > .text-link { margin-left: auto; font-size: 10px; }
  .page-intro { padding-top: 36px; padding-bottom: 33px; }
  .page-intro h1 { font-size: clamp(36px, 8.5vw, 56px); }
  .page-intro .lead { font-size: 14px; margin-top: 20px; }
  .compact-top { padding-top: 0; }
  .contact-grid, .split { grid-template-columns: 1fr; gap: 33px; }
  .contact-aside { padding-top: 0; }
  .contact-aside h2 { font-size: 25px; }
  .contact-aside p { max-width: 440px; }
  .inquiry-form { padding: 23px; border-radius: 16px; }
  .approach-note h2 { font-size: 30px; }
  .approach-copy p { font-size: 14px; }
  .approach-standard strong { font-size: 21px; }
  .principles-section { padding-top: 34px; }
  .principle-list article { grid-template-columns: 24px minmax(0, 1fr); gap: 14px; padding: 23px 0; }
  .principle-list h3 { font-size: 22px; }
  .principle-list p { grid-column: 2; font-size: 13px; }
  .article h2 { font-size: 25px; }
  .article p:not(.article-meta) { font-size: 14px; }
  .article-callout { padding: 23px; }
  .faq summary { font-size: 14px; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  * { transition: none !important; }
}

/* Reading structure for tax services and practical guides. */
.flow-number { font: 17px/1 var(--mono); color: var(--copper); }
.breadcrumbs { margin-top: 28px; color: var(--muted); font-size: 11px; }
.breadcrumbs ol { display: flex; flex-wrap: wrap; gap: 8px 0; list-style: none; padding: 0; margin: 0; }
.breadcrumbs li + li::before { content: '/'; margin: 0 12px; color: #92978e; }
.breadcrumbs a { text-underline-offset: 3px; }
.breadcrumbs + .page-intro { padding-top: 30px; }
.content-section + .content-section { margin-top: 34px; }
.content-section p + p { margin-top: 16px; }
.content-list { padding-left: 22px; font-size: 15px; line-height: 1.85; margin: 20px 0 0; }
.content-list li + li { margin-top: 7px; }
.article-toc { padding: 23px 27px; background: var(--wash); border-radius: 16px; font-size: 13px; }
.article-toc strong { font-size: 14px; }
.article-toc ol { padding-left: 20px; margin: 13px 0 0; line-height: 1.8; }
.article-toc li + li { margin-top: 7px; }
.article-toc a, .related-reading a { text-underline-offset: 3px; }
.article-callout p { margin-top: 12px; }
.related-reading { margin-top: 35px; padding-top: 5px; border-top: 1px solid var(--line); }
.related-reading h2 { font-size: 20px; }
.related-reading ul { list-style: none; padding: 0; font-size: 13px; line-height: 1.8; }
.related-reading li + li { margin-top: 12px; }
.trust-section { padding-top: 0; }
.trust-section h2 { margin: 15px 0 22px; }
.trust-section > p:not(.eyebrow) { max-width: 600px; font-size: 15px; line-height: 1.8; }
.trust-section .text-link { margin-top: 24px; }
.service-article { padding-top: 0; }
.content-section, .article-toc { scroll-margin-top: 25px; }
@media (max-width: 650px) {
  .breadcrumbs { font-size: 10px; margin-top: 21px; }
  .breadcrumbs li + li::before { margin: 0 8px; }
  .breadcrumbs + .page-intro { padding-top: 24px; }
  .content-list { font-size: 14px; }
  .article-toc { padding: 20px; font-size: 12px; }
  .trust-section > p:not(.eyebrow) { font-size: 14px; }
}