:root {
  --ink: #17222b;
  --muted: #65737e;
  --brand: #173f63;
  --brand-dark: #0e2b45;
  --accent: #c8a04b;
  --soft: #f4f7f9;
  --line: #dbe3e8;
  --white: #ffffff;
  --shadow: 0 18px 50px rgba(0, 0, 0, 0.12);
  --radius: 22px;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; color: var(--ink); background: var(--white); font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif; line-height: 1.6; }
a { color: inherit; }
.container { width: min(1160px, calc(100% - 40px)); margin: 0 auto; }
.sr-only { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0,0,0,0); white-space: nowrap; border: 0; }
.skip-link { position: fixed; left: 16px; top: 12px; z-index: 999; background: var(--white); padding: 10px 14px; transform: translateY(-150%); }
.skip-link:focus { transform: translateY(0); }
.site-header { position: sticky; top: 0; z-index: 20; background: rgba(255,255,255,.96); border-bottom: 1px solid rgba(219,227,232,.9); backdrop-filter: blur(12px); }
.nav-wrap { min-height: 78px; display: flex; align-items: center; justify-content: space-between; gap: 26px; }
.brand { color: var(--brand); text-decoration: none; font-size: 1.12rem; font-weight: 900; letter-spacing: -.03em; }
.site-nav { display: flex; gap: 21px; align-items: center; }
.site-nav > a { text-decoration: none; font-size: .9rem; font-weight: 760; }
.site-nav > a.active, .site-nav > a:not(.button):hover, .site-nav > a:not(.button):focus { color: var(--brand); }
.nav-portal { color: var(--brand); }
.menu-toggle { display: none; width: 44px; height: 42px; border: 1px solid var(--line); border-radius: 12px; background: var(--white); }
.menu-toggle span:not(.sr-only) { display: block; width: 20px; height: 2px; margin: 4px auto; background: var(--ink); }
.button { display: inline-flex; align-items: center; justify-content: center; min-height: 50px; padding: 10px 22px; border: 1px solid var(--brand); border-radius: 999px; background: var(--brand); color: var(--white); text-decoration: none; font-weight: 850; transition: transform .18s ease, box-shadow .18s ease, background .18s ease; }
.button:hover, .button:focus { transform: translateY(-1px); background: var(--brand-dark); box-shadow: 0 10px 30px rgba(0,0,0,.12); }
.button-small { min-height: 42px; padding: 8px 17px; font-size: .87rem; }
.button-secondary { background: transparent; color: var(--brand); }
.button-secondary:hover, .button-secondary:focus { color: var(--white); }
.button-light { background: var(--white); color: var(--brand-dark); border-color: var(--white); }
.button-light:hover, .button-light:focus { background: #f8fafb; color: var(--brand-dark); }
.eyebrow { margin: 0 0 12px; color: var(--brand); text-transform: uppercase; letter-spacing: .13em; font-size: .77rem; font-weight: 900; }
.eyebrow-light { color: #f8e5b8; }
h1, h2, h3 { margin-top: 0; line-height: 1.08; letter-spacing: -.025em; }
h1 { max-width: 850px; margin-bottom: 22px; font-size: clamp(2.7rem, 5.7vw, 5rem); }
h2 { font-size: clamp(2rem, 3.5vw, 3.15rem); }
h3 { font-size: 1.22rem; }
.hero { background: radial-gradient(circle at 85% 20%, rgba(200,160,75,.2), transparent 24%), linear-gradient(145deg, #f9fbfc 0%, #edf3f7 100%); padding: 88px 0 82px; }
.hero-column { text-align: center; }
.hero-copy { display: flex; flex-direction: column; align-items: center; }
.hero h1 { margin-left: auto; margin-right: auto; }
.hero-text { max-width: 720px; margin: 0 auto 30px; color: #495964; font-size: 1.09rem; }
.hero-actions { display: flex; flex-wrap: wrap; justify-content: center; gap: 12px; }
.trust-strip { border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.trust-grid { display: grid; grid-template-columns: repeat(3,1fr); }
.trust-grid > div { padding: 24px 26px; border-right: 1px solid var(--line); }
.trust-grid > div:last-child { border-right: 0; }
.trust-grid strong, .trust-grid span { display: block; }
.trust-grid strong { color: var(--brand-dark); }
.trust-grid span { margin-top: 3px; color: var(--muted); font-size: .88rem; }
.section { padding: 86px 0; }
.section-soft { background: var(--soft); }
.section-heading { max-width: 760px; margin-bottom: 38px; }
.section-heading h2 { margin-bottom: 14px; }
.section-heading p:last-child { color: var(--muted); }
.split-heading { max-width: none; display: grid; grid-template-columns: 1.1fr .9fr; gap: 70px; align-items: end; }
.split-heading > p { margin: 0 0 12px; }
.services-grid { display: grid; grid-template-columns: repeat(3,minmax(0,1fr)); gap: 18px; }
.service-card { display: flex; min-height: 285px; flex-direction: column; padding: 27px; border: 1px solid var(--line); border-radius: 18px; background: var(--white); transition: transform .18s ease, box-shadow .18s ease, border-color .18s ease; }
.service-card:hover { transform: translateY(-3px); border-color: #bfd0dd; box-shadow: 0 16px 35px rgba(0,0,0,.09); }
.service-icon { display: grid; place-items: center; width: 22px; height: 22px; margin-bottom: 16px; border-radius: 0; background: transparent; color: var(--brand); }
.service-icon svg { width: 22px; height: 22px; display: block; }
.service-card p { margin: 0 0 24px; color: var(--muted); font-size: .93rem; }
.service-card a { margin-top: auto; color: var(--brand); font-weight: 850; text-decoration: none; }
.service-card a::after { content: " →"; }
.section-action { margin-top: 30px; }
.value-grid { display: grid; grid-template-columns: repeat(3,1fr); gap: 24px; }
.value-grid article { padding: 30px; border-radius: 18px; background: var(--white); }
.value-number { display: block; margin-bottom: 28px; color: var(--accent); font-size: .78rem; font-weight: 950; }
.value-grid p { margin-bottom: 0; color: var(--muted); }
.tax-section { background: var(--brand-dark); color: var(--white); }
.tax-section .eyebrow { color: #f8e5b8; }
.tax-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 70px; align-items: start; }
.tax-grid > div:first-child p { color: var(--white); }
.large-copy { font-size: 1.08rem; }
.tax-points { display: grid; gap: 12px; }
.tax-points article { padding: 26px; border: 1px solid rgba(255,255,255,.12); border-radius: 16px; background: rgba(255,255,255,.05); }
.tax-points h3 { margin-bottom: 8px; }
.tax-points p { margin: 0; color: var(--white); }
.resource-grid { display: grid; grid-template-columns: repeat(4,1fr); gap: 16px; }
.resource-card { display: flex; min-height: 150px; flex-direction: column; justify-content: space-between; padding: 24px; border: 1px solid var(--line); border-radius: 17px; background: var(--white); text-decoration: none; }
.resource-card:hover { border-color: #b9cbd7; box-shadow: 0 12px 28px rgba(0,0,0,.08); }
.resource-card strong { color: var(--brand); font-size: 1.02rem; }
.resource-card span { margin-top: 20px; color: var(--muted); font-size: .9rem; }
.cta-section { padding: 0 0 86px; background: var(--soft); }
.cta-card { display: flex; gap: 30px; align-items: center; justify-content: space-between; padding: 42px; border-radius: var(--radius); background: var(--brand-dark); color: var(--white); }
.cta-card h2 { max-width: 720px; margin-bottom: 0; }
.contact-block { max-width: 760px; }
.contact-block .large-copy { margin-bottom: 28px; }
.contact-block h3 { margin: 0 0 18px; font-size: 1.05rem; }
.contact-facts { display: grid; grid-template-columns: 1fr 1fr; gap: 22px 40px; margin: 0 0 28px; }
.contact-facts a, .contact-facts > div { display: grid; gap: 3px; align-content: start; text-decoration: none; }
.contact-facts strong { color: var(--muted); font-size: .78rem; font-weight: 850; text-transform: uppercase; letter-spacing: .06em; }
.contact-facts span { color: var(--ink); font-weight: 700; }
.contact-facts a span:last-child { color: var(--muted); font-weight: 650; font-size: .9rem; }
.contact-actions { display: flex; flex-wrap: wrap; gap: 10px; }
.page-hero { padding: 74px 0; background: linear-gradient(145deg,#f8fafb,#edf3f7); }
.page-hero-inner { max-width: 850px; }
.page-hero p:last-child { max-width: 700px; color: #5e6d77; font-size: 1.08rem; }
.detail-grid { display: grid; grid-template-columns: .82fr 1.18fr; gap: 72px; align-items: start; }
.detail-intro { position: sticky; top: 145px; }
.detail-intro p { color: var(--muted); }
.detail-card-list { display: grid; gap: 14px; }
.detail-card-list article, .detail-cards article { padding: 28px; border: 1px solid var(--line); border-radius: 17px; background: var(--white); }
.detail-card-list p, .detail-cards p { margin-bottom: 0; color: var(--muted); }
.inline-book, .detail-cards a { display: inline-block; margin-top: 16px; color: var(--brand); font-weight: 850; text-decoration: none; }
.detail-cards { display: grid; grid-template-columns: repeat(3,1fr); gap: 18px; }
.resource-grid-large { grid-template-columns: repeat(2,1fr); }
.resource-grid-large .resource-card { min-height: 175px; }
.resource-list { display: grid; grid-template-columns: repeat(2,1fr); gap: 14px; }
.resource-list a { display: grid; gap: 5px; padding: 22px; border: 1px solid var(--line); border-radius: 15px; background: var(--white); text-decoration: none; }
.resource-list strong { color: var(--brand); }
.resource-list span { color: var(--muted); font-size: .9rem; }
.mini-cta { display: flex; align-items: center; justify-content: space-between; gap: 36px; }
.mini-cta h2 { max-width: 720px; margin-bottom: 0; }
.site-footer { background: #101b24; color: #dbe3e8; padding: 48px 0 24px; }
.footer-grid { display: grid; grid-template-columns: 1.5fr .75fr .75fr; gap: 46px; }
.footer-grid > div { display: grid; align-content: start; gap: 8px; }
.footer-grid strong { color: var(--white); margin-bottom: 4px; }
.footer-grid a { color: #dbe3e8; text-decoration: none; font-size: .9rem; }
.footer-grid p { margin: 0; color: var(--white); }
.footer-brand { color: var(--white)!important; font-size: 1.08rem!important; font-weight: 900; }
.footer-bottom { margin-top: 34px; padding-top: 18px; border-top: 1px solid rgba(255,255,255,.1); color: var(--white); font-size: .82rem; }

@media (max-width: 1000px) {
  .menu-toggle { display: block; }
  .site-nav { position: absolute; left: 20px; right: 20px; top: calc(100% + 8px); display: none; flex-direction: column; align-items: stretch; gap: 4px; padding: 16px; border: 1px solid var(--line); border-radius: 18px; background: var(--white); box-shadow: var(--shadow); }
  .site-nav.open { display: flex; }
  .site-nav > a { padding: 10px 12px; }
  .site-nav .button { margin-top: 6px; }
  .tax-grid, .detail-grid { grid-template-columns: 1fr; gap: 36px; }
}
@media (max-width: 700px) {
  .container { width: min(100% - 28px,1160px); }
  .nav-wrap { min-height: 70px; }
  .hero { padding: 62px 0 58px; }
  h1 { font-size: clamp(2.35rem,11vw,3.5rem); }
  .hero-actions .button { width: 100%; }
  .trust-grid { grid-template-columns: 1fr; }
  .trust-grid > div { border-right: 0; border-bottom: 1px solid var(--line); }
  .trust-grid > div:last-child { border-bottom: 0; }
  .section { padding: 64px 0; }
  .split-heading { grid-template-columns: 1fr; gap: 6px; }
  .services-grid, .value-grid, .detail-cards, .resource-grid, .resource-grid-large, .resource-list { grid-template-columns: 1fr; }
  .service-card { min-height: 235px; }
  .cta-card, .mini-cta { flex-direction: column; align-items: stretch; padding: 30px; }
  .contact-facts { grid-template-columns: 1fr; gap: 18px; }
  .contact-actions .button { width: 100%; }
  .footer-grid { grid-template-columns: 1fr; gap: 28px; }
}