@font-face{
  font-family:'Spectral';src:url('../fonts/spectral-400.woff2') format('woff2');
  font-weight:400;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'Spectral';src:url('../fonts/spectral-500.woff2') format('woff2');
  font-weight:500;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'Spectral';src:url('../fonts/spectral-600.woff2') format('woff2');
  font-weight:600;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'Spectral';src:url('../fonts/spectral-700.woff2') format('woff2');
  font-weight:700;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'Spectral';src:url('../fonts/spectral-600i.woff2') format('woff2');
  font-weight:600;font-style:italic;font-display:swap;
}
@font-face{
  font-family:'Spectral';src:url('../fonts/spectral-700i.woff2') format('woff2');
  font-weight:700;font-style:italic;font-display:swap;
}
@font-face{
  font-family:'Work Sans';src:url('../fonts/worksans-400.woff2') format('woff2');
  font-weight:400;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'Work Sans';src:url('../fonts/worksans-500.woff2') format('woff2');
  font-weight:500;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'Work Sans';src:url('../fonts/worksans-600.woff2') format('woff2');
  font-weight:600;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'IBM Plex Mono';src:url('../fonts/ibmplexmono-400.woff2') format('woff2');
  font-weight:400;font-style:normal;font-display:swap;
}
@font-face{
  font-family:'IBM Plex Mono';src:url('../fonts/ibmplexmono-500.woff2') format('woff2');
  font-weight:500;font-style:normal;font-display:swap;
}

:root{
    --navy:#1F2D6B;
    --navy-deep:#141B47;
    --brass:#A8823D;
    --brass-text:#7E612D;
    --brass-light:#C9A566;
    --paper:#FAF8F3;
    --parchment:#F2ECDE;
    --ink:#1C1C1A;
    --ink-soft:#5B584D;
    --line:#E1DBC9;
    --white:#FFFFFF;
  }
  *{margin:0;padding:0;box-sizing:border-box;-webkit-tap-highlight-color:transparent;}
  html{scroll-behavior:smooth;-webkit-text-size-adjust:100%;text-size-adjust:100%;}
  body{font-family:'Work Sans',sans-serif;color:var(--ink);background:var(--paper);line-height:1.6;overflow-x:hidden;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;}
  button{-webkit-appearance:none;appearance:none;background:none;font-family:inherit;touch-action:manipulation;}
  a{-webkit-touch-callout:default;}
  h1,h2,h3,h4{font-family:'Spectral',serif;font-weight:600;line-height:1.15;color:var(--navy);}
  .mono{font-family:'IBM Plex Mono',monospace;}
  .eyebrow{font-family:'IBM Plex Mono',monospace;font-size:12px;letter-spacing:0.14em;text-transform:uppercase;color:var(--brass-text);font-weight:500;}
  a{color:inherit;text-decoration:none;}
  .btn{display:inline-flex;align-items:center;gap:8px;padding:14px 28px;font-size:15px;font-weight:600;border-radius:2px;cursor:pointer;border:1.5px solid transparent;transition:all .2s ease;}
  .btn-primary{background:var(--navy);color:var(--white);}
  .btn-primary:hover{background:var(--navy-deep);}
  .btn-ghost{border-color:var(--navy);color:var(--navy);}
  .btn-ghost:hover{background:var(--navy);color:var(--white);}
  .btn-light{border-color:rgba(255,255,255,0.5);color:var(--white);}
  .btn-light:hover{background:var(--white);color:var(--navy);}

  /* ===== UTILITY BAR ===== */
  .util-bar{background:var(--navy-deep);color:rgba(255,255,255,0.7);font-family:'IBM Plex Mono',monospace;font-size:12px;padding-left:env(safe-area-inset-left);padding-right:env(safe-area-inset-right);}
  .util-wrap{display:flex;justify-content:space-between;align-items:center;padding:8px 48px;}
  .util-right{display:flex;gap:24px;align-items:center;}
  .util-right a:hover{color:var(--brass-light);}
  .util-right .divider{width:1px;height:12px;background:rgba(255,255,255,0.2);}

  /* ===== HEADER ===== */
  header{position:sticky;top:0;z-index:100;background:rgba(250,248,243,0.94);-webkit-backdrop-filter:blur(8px);backdrop-filter:blur(8px);border-bottom:1px solid var(--line);padding-left:env(safe-area-inset-left);padding-right:env(safe-area-inset-right);}
  .nav-wrap{display:flex;align-items:center;justify-content:space-between;padding:16px 48px;}

  /* ===== HAMBURGER (single bar element + before/after, no triple span) ===== */
  .hamburger{
    display:none;position:relative;width:44px;height:44px;
    border:none;cursor:pointer;flex-shrink:0;z-index:210;
  }
  .hamburger-inner,
  .hamburger-inner::before,
  .hamburger-inner::after{
    position:absolute;left:9px;width:26px;height:2px;
    background:var(--navy);border-radius:2px;
    transition:transform .25s ease, opacity .2s ease, background .25s ease;
  }
  .hamburger-inner{top:21px;}
  .hamburger-inner::before,
  .hamburger-inner::after{content:'';left:0;}
  .hamburger-inner::before{top:-8px;}
  .hamburger-inner::after{top:8px;}
  .hamburger[aria-expanded="true"] .hamburger-inner{background:transparent;}
  .hamburger[aria-expanded="true"] .hamburger-inner::before{top:0;transform:rotate(45deg);}
  .hamburger[aria-expanded="true"] .hamburger-inner::after{top:0;transform:rotate(-45deg);}

  /* ===== MOBILE NAV PANEL ===== */
  .mobile-nav-overlay{
    position:fixed;inset:0;background:rgba(20,27,71,0.45);
    opacity:0;visibility:hidden;transition:opacity .25s ease;z-index:190;
  }
  .mobile-nav-overlay.open{opacity:1;visibility:visible;}
  .mobile-nav{
    position:fixed;top:0;right:0;bottom:0;width:min(320px,84vw);
    background:var(--paper);z-index:200;
    padding:calc(24px + env(safe-area-inset-top)) 32px calc(32px + env(safe-area-inset-bottom));
    display:flex;flex-direction:column;gap:32px;
    transform:translateX(100%);transition:transform .3s ease;
    box-shadow:-8px 0 30px rgba(20,27,71,0.15);
    overflow-y:auto;-webkit-overflow-scrolling:touch;
  }
  .mobile-nav.open{transform:translateX(0);}
  .mobile-nav ul{list-style:none;display:flex;flex-direction:column;gap:4px;margin-top:56px;}
  .mobile-nav ul a{
    display:block;padding:14px 0;font-family:'Spectral',serif;font-size:22px;
    font-weight:600;color:var(--navy);border-bottom:1px solid var(--line);
  }
  .mobile-nav-contact{display:flex;flex-direction:column;gap:10px;}
  .mobile-nav-phone{
    font-family:'IBM Plex Mono',monospace;font-size:14px;color:var(--ink-soft);
  }
  .mobile-nav-cta{justify-content:center;margin-top:auto;}
  body.nav-open{overflow:hidden;position:fixed;width:100%;}
  .logo{display:flex;flex-direction:column;line-height:1;}
  .logo-img{height:44px;width:auto;max-width:none;display:block;align-self:flex-start;flex-shrink:0;}
  nav ul{display:flex;gap:34px;list-style:none;}
  nav a{font-size:14.5px;font-weight:500;color:var(--ink);}
  nav a:hover{color:var(--navy);}

  /* seal CTA — the header's signature element */
  .seal{
    width:94px;height:94px;border-radius:50%;
    border:1.5px solid var(--brass);
    display:flex;align-items:center;justify-content:center;
    text-align:center;flex-shrink:0;
    font-family:'IBM Plex Mono',monospace;font-size:11px;line-height:1.35;
    color:var(--navy);letter-spacing:0.02em;
    transition:transform .25s ease, background .25s ease, color .25s ease;
    cursor:pointer;position:relative;
  }
  .seal::before{
    content:'';position:absolute;inset:6px;border-radius:50%;border:0.5px dashed var(--line);
  }
  .seal:hover{transform:rotate(8deg);background:var(--navy);color:var(--white);}
  .seal:hover::before{border-color:rgba(255,255,255,0.3);}
  .seal b{display:block;font-family:'Spectral',serif;font-style:italic;font-size:13px;font-weight:600;}

  /* ===== HERO ===== */
  .hero{display:grid;grid-template-columns:0.85fr 1.15fr;min-height:82vh;min-height:calc(var(--vh, 1vh) * 82);min-height:82svh;background:var(--paper);}
  .hero-left{padding:72px 48px 56px 48px;display:flex;flex-direction:column;justify-content:center;}
  .hero-left h1{font-size:50px;max-width:620px;margin:18px 0 24px;}
  .hero-left h1 em{color:var(--brass);font-style:italic;}
  .hero-left p{font-size:17.5px;color:var(--ink-soft);max-width:480px;margin-bottom:36px;}
  .hero-ctas{display:flex;gap:16px;}

  .hero-right{background:var(--navy);position:relative;overflow:hidden;padding:0;min-height:460px;}
  .hero-image{
    position:absolute;inset:0;width:100%;height:100%;object-fit:cover;
  }
  .hero-right::after{
    content:'';position:absolute;inset:0;
    background:linear-gradient(160deg, rgba(20,27,71,0.55) 0%, rgba(31,45,107,0.35) 55%, rgba(20,27,71,0.65) 100%);
  }


  /* ===== WHY TAXMASTER / STORY ===== */
  .story{background:var(--parchment);}
  .story-head{text-align:center;max-width:720px;margin:0 auto 40px;}
  .story-head .eyebrow{display:block;margin-bottom:16px;}
  .story-head h2{font-size:38px;}
  .story-body{max-width:680px;margin:0 auto;text-align:center;}
  .story-body p{font-size:16px;color:var(--ink-soft);margin-bottom:16px;}
  .story-body p:last-child{margin-bottom:0;}

  /* ===== TRUST / STAT BAND ===== */
  .stat-band{background:var(--navy-deep);color:var(--white);display:grid;grid-template-columns:repeat(4,1fr);}
  .stat-band .cell{padding:38px 32px;border-right:1px solid rgba(255,255,255,0.12);}
  .stat-band .cell:last-child{border-right:none;}
  .stat-band .num{font-family:'Spectral',serif;font-weight:700;font-size:32px;color:var(--brass-light);}
  .stat-band .lbl{font-size:13.5px;color:rgba(255,255,255,0.72);margin-top:6px;}

  /* ===== SECTION HEADER ===== */
  .section{padding:100px 48px;}
  .section-head{display:grid;grid-template-columns:1fr 1fr;gap:60px;margin-bottom:56px;align-items:end;}
  .section-head h2{font-size:36px;}
  .section-head p{color:var(--ink-soft);font-size:16px;max-width:440px;}

  .about-head{display:block;text-align:center;max-width:560px;margin:0 auto 56px;}
  .about-head .section-sub{
    font-family:'Spectral',serif;font-style:italic;font-weight:500;
    color:var(--brass-text);font-size:19px;margin-top:10px;max-width:none;
  }

  /* ===== SERVICES BENTO — dense, asymmetric, no wasted space ===== */
  .services-alt{background:var(--parchment);padding-bottom:100px;}
  .bento{display:grid;grid-template-columns:1.3fr 1fr 1fr;grid-template-rows:repeat(3,240px);gap:1px;background:var(--line);}
  .bento .idx{font-family:'IBM Plex Mono',monospace;font-size:13px;color:var(--brass-text);}
  .bento h3{font-size:24px;margin:14px 0 10px;}
  .bento p{color:var(--ink-soft);font-size:14.5px;}
  .bento .arrow{align-self:flex-end;font-size:20px;color:var(--navy);transition:transform .2s;}

  .bento-feature{grid-row:1 / 4;background:var(--navy)!important;color:var(--white);}
  .bento-feature .idx{color:var(--brass-light);}
  .bento-feature h3{color:var(--white);font-size:32px;}
  .bento-feature p{color:rgba(255,255,255,0.75);font-size:15.5px;max-width:320px;}
  .bento-feature .arrow{color:var(--white);}
  .bento-feature .feature-tag{font-family:'IBM Plex Mono',monospace;font-size:11px;color:var(--brass-light);letter-spacing:0.08em;text-transform:uppercase;margin-bottom:6px;}

  /* ===== ABOUT / TEAM ===== */
  .team-intro{max-width:640px;margin-bottom:48px;}
  .team-grid{display:grid;grid-template-columns:1fr 1fr;gap:64px;}
  .team-card{display:flex;gap:24px;}
  .avatar{width:88px;height:88px;border-radius:2px;flex-shrink:0;background:var(--navy);color:var(--white);display:flex;align-items:center;justify-content:center;font-family:'Spectral',serif;font-size:26px;font-weight:600;}
  .team-card h3{font-size:21px;margin-bottom:2px;}
  .team-card .role{font-family:'IBM Plex Mono',monospace;font-size:12px;color:var(--brass-text);margin-bottom:10px;letter-spacing:0.03em;}
  .team-card p{font-size:14.5px;color:var(--ink-soft);}

  /* ===== OFFICES ===== */
  .offices{display:grid;grid-template-columns:1fr 1fr;background:var(--navy);}
  .office-panel{padding:60px 56px;color:var(--white);border-right:1px solid rgba(255,255,255,0.15);}
  .office-panel:last-child{border-right:none;}
  .office-panel .eyebrow{color:var(--brass-light);}
  .office-panel h3{color:var(--white);font-size:27px;margin:14px 0 18px;}
  .office-panel .addr{font-size:15px;color:rgba(255,255,255,0.85);margin-bottom:6px;}
  .office-panel .phone{font-family:'IBM Plex Mono',monospace;font-size:16.5px;color:var(--brass-light);margin-top:16px;display:inline-block;}
  .office-panel .hours{margin-top:18px;font-size:13px;color:rgba(255,255,255,0.6);}

  /* ===== TESTIMONIAL ===== */


.reviews-slot{background:var(--paper);padding:100px 48px;text-align:center;}
  .reviews-slot .eyebrow{display:block;margin-bottom:16px;}
  .reviews-slot h2{font-size:30px;margin-bottom:12px;}
  .reviews-slot [class^="elfsight-app-"]{margin:32px auto 0;max-width:900px;}

  /* ===== RESOURCES (blog + tax tips links) ===== */
  .resources-split{display:grid;grid-template-columns:1fr 1fr;background:var(--paper);}
  .resource-panel{padding:64px 56px;border-right:1px solid var(--line);transition:background .2s ease,color .2s ease;position:relative;}
  .resource-panel:last-child{border-right:none;}
  .resource-panel h3{font-size:26px;margin:14px 0 12px;}
  .resource-panel p{color:var(--ink-soft);font-size:15px;max-width:380px;margin-bottom:24px;}
  .resource-panel .link-row{display:flex;align-items:center;gap:8px;font-weight:600;font-size:14.5px;color:var(--navy);}
  .resource-panel .link-row .arrow{transition:transform .2s;}
  .resource-panel:hover .link-row .arrow{transform:translateX(6px);}

  /* ===== FAQ ACCORDION ===== */
  .faq{background:var(--paper);}
  .accordion{border-top:1px solid var(--line);max-width:820px;}
  .acc-item{border-bottom:1px solid var(--line);}
  .acc-trigger{
    width:100%;text-align:left;background:none;border:none;padding:26px 0;
    font-family:'Spectral',serif;font-size:19px;color:var(--navy);font-weight:500;
    display:flex;justify-content:space-between;align-items:center;gap:20px;cursor:pointer;
  }
  .acc-icon{font-family:'IBM Plex Mono',monospace;font-size:20px;color:var(--brass);transition:transform .25s ease;flex-shrink:0;}
  .acc-item.open .acc-icon{transform:rotate(45deg);}
  .acc-panel{max-height:0;overflow:hidden;transition:max-height .3s ease;}
  .acc-panel-inner{padding:0 0 26px;color:var(--ink-soft);font-size:15px;max-width:640px;}
  .faq-link{display:inline-flex;align-items:center;gap:8px;margin-top:32px;font-weight:600;font-size:14.5px;color:var(--navy);}
  .faq-link .arrow{transition:transform .2s;}
  .faq-link:hover .arrow{transform:translateX(6px);}

  /* ===== CTA BAND ===== */
  .cta-band{background:var(--navy);color:var(--white);padding:84px 48px;display:grid;grid-template-columns:1.2fr 0.8fr;align-items:center;gap:40px;}
  .cta-band h2{color:var(--white);font-size:34px;max-width:540px;}
  .cta-band p{margin-top:16px;font-size:15.5px;color:rgba(255,255,255,0.78);max-width:540px;}
  .cta-band .actions{display:flex;gap:16px;justify-self:end;}

  /* ===== FOOTER ===== */
  footer{background:var(--navy-deep);color:rgba(255,255,255,0.75);padding:60px 48px calc(32px + env(safe-area-inset-bottom));}
  .foot-grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:40px;margin-bottom:44px;}
  .foot-grid h3{color:var(--white);font-size:14px;text-transform:uppercase;letter-spacing:0.08em;margin-bottom:16px;font-weight:600;}
  .foot-grid ul{list-style:none;}
  .foot-grid li{margin-bottom:10px;font-size:14px;}
  .foot-grid li a:hover{color:var(--brass-light);}
  .foot-bottom{border-top:1px solid rgba(255,255,255,0.12);padding-top:22px;display:flex;justify-content:space-between;align-items:center;font-size:12.5px;color:rgba(255,255,255,0.45);font-family:'IBM Plex Mono',monospace;flex-wrap:wrap;gap:12px;}
  .foot-legal{display:flex;align-items:center;gap:18px;flex-wrap:wrap;}
  .foot-legal a,
  .foot-legal-btn{
    font-family:'IBM Plex Mono',monospace;font-size:12.5px;color:rgba(255,255,255,0.45);
    background:none;border:none;cursor:pointer;padding:0;
  }
  .foot-legal a:hover,
  .foot-legal-btn:hover{color:var(--brass-light);}

  .footer-logo-img{height:50px;width:auto;max-width:none;display:block;margin-bottom:14px;align-self:flex-start;flex-shrink:0;}
  .footer-summary{margin-top:14px;font-size:13.5px;max-width:280px;color:rgba(255,255,255,0.55);}

  /* ===== BREAKPOINT 1: TABLET (<=1024px) — tighten spacing, switch to hamburger nav ===== */
  @media (max-width:1024px){
    .nav-wrap{padding:14px 24px;}
    nav ul{display:none;}
    .hamburger{display:block;}
    .seal{width:72px;height:72px;font-size:9.5px;}
    .hero{grid-template-columns:1fr;min-height:auto;}
    .hero-left{padding:56px 32px 40px;}
    .hero-left h1{font-size:42px;max-width:none;}
    .hero-left p{max-width:none;}
    .hero-right{min-height:360px;}
    .section{padding:72px 32px;}
  }

  /* ===== BREAKPOINT 2: MOBILE (<=768px) — stack the multi-column layouts ===== */
  @media (max-width:768px){
    .util-wrap{padding:8px 24px;flex-direction:column;gap:6px;}
    .hero{grid-template-columns:1fr;}
    .hero-left{padding:48px 24px 36px;}
    .hero-left h1{font-size:34px;}
    .hero-right{min-height:280px;}
    .story-head h2{font-size:28px;}
    .reviews-slot{padding:64px 24px;}
    .stat-band{grid-template-columns:1fr 1fr;}
    .stat-band .cell:nth-child(2n){border-right:none;}
    .section{padding:56px 24px;}
    .section-head{grid-template-columns:1fr;gap:20px;}
    .bento{grid-template-columns:1fr;}
    .bento-feature{grid-row:auto;grid-column:auto;}
    .team-grid{grid-template-columns:1fr;gap:36px;}
    .offices{grid-template-columns:1fr;}
    .office-panel{border-right:none;border-bottom:1px solid rgba(255,255,255,0.15);}
    .resources-split{grid-template-columns:1fr;}
    .resource-panel{border-right:none;border-bottom:1px solid var(--line);padding:44px 24px;}
    .acc-trigger{font-size:16.5px;padding:20px 0;}
    .cta-band{grid-template-columns:1fr;text-align:left;}
    .cta-band .actions{justify-self:start;flex-wrap:wrap;}
    .foot-grid{grid-template-columns:1fr 1fr;}
    .foot-bottom{flex-direction:column;gap:8px;}
  }

  /* ===== BREAKPOINT 3: SMALL PHONE (<=480px) — fine-tune for narrow screens ===== */
  @media (max-width:480px){
    .util-bar{font-size:10.5px;}
    .util-right{gap:14px;}
    .util-right a{white-space:nowrap;}
    .logo-img{height:32px;}
    .seal{width:60px;height:60px;font-size:8px;}
    .hero-left h1{font-size:28px;}
    .hero-left p{font-size:15.5px;}
    .hero-ctas{flex-direction:column;gap:12px;}
    .hero-ctas .btn{justify-content:center;}
    .stat-band{grid-template-columns:1fr;}
    .stat-band .cell{border-right:none;border-bottom:1px solid rgba(255,255,255,0.12);}
    .stat-band .cell:last-child{border-bottom:none;}
    .section-head h2{font-size:28px;}
    .team-card{flex-direction:column;gap:14px;}
    .office-panel{padding:44px 24px;}
    .cta-band h2{font-size:26px;}
    .cta-band .actions{flex-direction:column;width:100%;}
    .cta-band .actions .btn{justify-content:center;}
    .foot-grid{grid-template-columns:1fr;gap:28px;}
    .mobile-nav{width:100%;}
  }


/* FAQ layout refinement */
.faq .section-head{
  display:block;
  text-align:center;
  margin-bottom:72px;
}
.faq .section-head h2{
  margin-bottom:14px;
}
.faq .section-head p{
  max-width:620px;
  margin:0 auto;
}
.accordion{
  margin:0 auto;
}
.faq-link{
  display:flex;
  justify-content:center;
  align-items:center;
  gap:8px;
  margin:32px auto 0;
  width:fit-content;
}

/* ===== COOKIE CONSENT BANNER ===== */
.btn-sm{padding:10px 20px;font-size:13.5px;}
.cookie-banner{
  position:fixed;left:0;right:0;bottom:0;z-index:220;
  background:var(--navy-deep);color:rgba(255,255,255,0.85);
  padding:22px 48px calc(22px + env(safe-area-inset-bottom));
  transform:translateY(100%);transition:transform .35s ease;
  box-shadow:0 -8px 30px rgba(20,27,71,0.25);
}
.cookie-banner.show{transform:translateY(0);}
.cookie-banner-inner{
  max-width:1100px;margin:0 auto;display:flex;align-items:center;
  justify-content:space-between;gap:32px;flex-wrap:wrap;
}
.cookie-banner p{font-size:13.5px;line-height:1.6;max-width:720px;color:rgba(255,255,255,0.8);}
.cookie-banner a{color:var(--brass-light);font-weight:600;}
.cookie-banner a:hover{text-decoration:underline;}
.cookie-banner-actions{display:flex;gap:12px;flex-shrink:0;}
.cookie-banner .btn-ghost{border-color:rgba(255,255,255,0.4);color:var(--white);}
.cookie-banner .btn-ghost:hover{background:rgba(255,255,255,0.1);color:var(--white);}

@media (max-width:768px){
  .cookie-banner{padding:20px 24px calc(20px + env(safe-area-inset-bottom));}
  .cookie-banner-inner{flex-direction:column;align-items:stretch;gap:16px;}
  .cookie-banner-actions{width:100%;}
  .cookie-banner-actions .btn{flex:1;justify-content:center;}
}

/* ===== LEGAL / STATIC CONTENT PAGES ===== */
.legal-hero{background:var(--parchment);padding:64px 48px 48px;}
.legal-hero-inner{max-width:760px;margin:0 auto;}
.legal-hero h1{font-size:38px;margin-top:14px;}
.legal-hero .updated{font-family:'IBM Plex Mono',monospace;font-size:12.5px;color:var(--ink-soft);margin-top:14px;}
.legal-content{padding:64px 48px 100px;}
.legal-content-inner{max-width:760px;margin:0 auto;}
.legal-content h2{font-size:23px;margin:44px 0 14px;}
.legal-content h2:first-child{margin-top:0;}
.legal-content h3{font-size:17px;margin:28px 0 10px;color:var(--ink);}
.legal-content p{font-size:15.5px;color:var(--ink-soft);margin-bottom:16px;}
.legal-content ul,
.legal-content ol{margin:0 0 16px 22px;color:var(--ink-soft);font-size:15.5px;}
.legal-content li{margin-bottom:8px;}
.legal-content a{color:var(--navy);font-weight:600;text-decoration:underline;text-decoration-color:var(--line);}
.legal-content a:hover{text-decoration-color:var(--navy);}
.legal-content strong{color:var(--ink);}
.legal-toc{
  background:var(--parchment);border:1px solid var(--line);border-radius:2px;
  padding:24px 28px;margin-bottom:40px;
}
.legal-toc .eyebrow{display:block;margin-bottom:12px;}
.legal-toc ol{margin:0;list-style:none;counter-reset:toc;}
.legal-toc li{counter-increment:toc;margin-bottom:6px;font-size:14px;}
.legal-toc li::before{content:counter(toc) '. ';color:var(--brass-text);font-family:'IBM Plex Mono',monospace;font-size:12.5px;}
.legal-toc a{text-decoration:none;color:var(--navy);font-weight:500;}
.legal-toc a:hover{color:var(--brass);}

@media (max-width:768px){
  .legal-hero{padding:44px 24px 36px;}
  .legal-hero h1{font-size:28px;}
  .legal-content{padding:44px 24px 72px;}
}

/* ===== 404 PAGE ===== */
.not-found{
  background:var(--paper);padding:120px 48px;
  display:flex;align-items:center;justify-content:center;
  min-height:60vh;min-height:60svh;text-align:center;
}
.not-found-inner{max-width:560px;}
.not-found h1{font-size:36px;margin:14px 0 16px;}
.not-found p{color:var(--ink-soft);font-size:16px;margin-bottom:32px;}
.not-found-actions{display:flex;gap:16px;justify-content:center;flex-wrap:wrap;margin-bottom:40px;}
.not-found-links{
  display:flex;gap:20px;justify-content:center;flex-wrap:wrap;
  padding-top:32px;border-top:1px solid var(--line);
  font-family:'IBM Plex Mono',monospace;font-size:13px;
}
.not-found-links a{color:var(--ink-soft);}
.not-found-links a:hover{color:var(--navy);}

@media (max-width:480px){
  .not-found{padding:72px 24px;}
  .not-found h1{font-size:28px;}
  .not-found-actions{flex-direction:column;width:100%;}
  .not-found-actions .btn{justify-content:center;}
}

/* ===== SERVICE SUB-PAGES (individual / business / non-profit) ===== */

/* Callout box — reuses the legal-toc bordered-panel language for asides */
.callout{
  background:var(--parchment);border:1px solid var(--line);border-radius:2px;
  padding:24px 28px;margin:32px 0;
}
.callout .eyebrow{display:block;margin-bottom:10px;}
.callout p{color:var(--ink-soft);font-size:15px;margin:0;}
.callout p + p{margin-top:10px;}
.callout strong{color:var(--ink);}

/* Tag row — quick-scan pill list of triggers/checkpoints */
.tag-row{display:flex;flex-wrap:wrap;gap:10px;margin-top:24px;}
.tag-row .tag{
  font-family:'IBM Plex Mono',monospace;font-size:12.5px;letter-spacing:0.03em;
  color:var(--navy);border:1px solid var(--brass);border-radius:100px;
  padding:8px 18px;background:var(--paper);
}

/* Coverage grid — checklist of situations / entities / documents reviewed */
.coverage{background:var(--paper);}
.coverage-grid{
  display:grid;grid-template-columns:repeat(3,1fr);
  border-top:1px solid var(--line);border-left:1px solid var(--line);
  background:var(--paper);margin-top:8px;
}
.coverage-card{
  background:var(--paper);padding:28px 30px;display:flex;gap:14px;align-items:flex-start;
  border-right:1px solid var(--line);border-bottom:1px solid var(--line);
}
.coverage-card .mark{
  font-family:'IBM Plex Mono',monospace;font-size:13px;color:var(--brass-text);
  flex-shrink:0;margin-top:2px;
}
.coverage-card p{color:var(--ink-soft);font-size:14.5px;margin:0;}
.coverage-card strong{
  color:var(--ink);display:block;margin-bottom:2px;
  font-family:'Spectral',serif;font-size:16px;font-weight:600;
}

/* Form finder — nonprofit 990-series signature panel */
.form-finder{background:var(--navy);padding:64px 48px;}
.form-finder .section-head h2,
.form-finder .section-head p{color:var(--white);}
.form-finder .section-head p{color:rgba(255,255,255,0.72);}
.form-grid{
  display:grid;grid-template-columns:repeat(5,1fr);
  border-top:1px solid rgba(255,255,255,0.15);border-left:1px solid rgba(255,255,255,0.15);
  background:var(--navy);
}
.form-card{
  background:var(--navy-deep);padding:30px 22px;
  border-right:1px solid rgba(255,255,255,0.15);border-bottom:1px solid rgba(255,255,255,0.15);
}
.form-card .code{
  font-family:'IBM Plex Mono',monospace;font-size:21px;font-weight:500;
  color:var(--brass-light);margin-bottom:12px;display:block;
}
.form-card h3{color:var(--white);font-size:15.5px;margin-bottom:8px;line-height:1.3;}
.form-card p{font-size:12.5px;color:rgba(255,255,255,0.65);}

/* Service page hero support — subtitle line under eyebrow for sub-pages */
.service-back{
  font-family:'IBM Plex Mono',monospace;font-size:12px;color:var(--ink-soft);
  display:inline-flex;align-items:center;gap:6px;margin-bottom:18px;
}
.service-back:hover{color:var(--navy);}

/* Stacked section head — heading then description below, used on service
   sub-pages instead of the side-by-side default (matches how About/FAQ
   already stack on the homepage) */
.section-head.stack{display:block;}
.section-head.stack p{margin-top:14px;max-width:640px;}
.form-finder .section-head.stack p{color:rgba(255,255,255,0.72);}

@media (max-width:1024px){
  .coverage-grid{grid-template-columns:repeat(2,1fr);}
  .form-grid{grid-template-columns:repeat(3,1fr);}
}
@media (max-width:768px){
  .coverage-grid{grid-template-columns:1fr;}
  .form-grid{grid-template-columns:1fr 1fr;}
  .form-finder{padding:48px 24px;}
  .callout{padding:20px 22px;}
}
@media (max-width:480px){
  .form-grid{grid-template-columns:1fr;}
}

/* ===== NAV DROPDOWN (desktop) ===== */
nav ul li{position:relative;}
.nav-drop > a{display:flex;align-items:center;gap:5px;}
.nav-caret{font-size:9px;color:var(--brass);transition:transform .2s ease;position:relative;top:1px;}
.nav-drop:hover .nav-caret,
.nav-drop:focus-within .nav-caret{transform:rotate(180deg);}
.nav-dropdown{
  position:absolute;top:100%;left:-18px;padding-top:16px;
  min-width:250px;opacity:0;visibility:hidden;transform:translateY(4px);
  transition:opacity .18s ease, transform .18s ease, visibility .18s;
  z-index:150;
}
.nav-dropdown-inner{
  background:var(--paper);border:1px solid var(--line);border-radius:2px;
  box-shadow:0 14px 34px rgba(20,27,71,0.14);padding:8px;
}
.nav-drop:hover .nav-dropdown,
.nav-drop:focus-within .nav-dropdown{opacity:1;visibility:visible;transform:translateY(0);}
.nav-dropdown a{
  display:block;padding:11px 14px;font-size:14px;font-weight:500;
  color:var(--ink);border-radius:2px;
}
.nav-dropdown a:hover{background:var(--parchment);color:var(--navy);}

/* ===== MOBILE NAV SUBMENU (Services) ===== */
.mobile-nav-drop{border-bottom:1px solid var(--line);}
.mobile-nav-drop-trigger{
  display:flex;width:100%;justify-content:space-between;align-items:center;
  padding:14px 0;font-family:'Spectral',serif;font-size:22px;font-weight:600;
  color:var(--navy);background:none;border:none;cursor:pointer;
}
.mobile-nav-drop-icon{
  font-family:'IBM Plex Mono',monospace;font-size:18px;color:var(--brass);
  transition:transform .25s ease;
}
.mobile-nav-drop.open .mobile-nav-drop-icon{transform:rotate(45deg);}
.mobile-nav-sub{list-style:none;max-height:0;overflow:hidden;transition:max-height .3s ease;}
.mobile-nav .mobile-nav-sub a{
  display:block;padding:10px 0 10px 4px;font-family:'Work Sans',sans-serif;
  font-size:15px;font-weight:500;color:var(--ink-soft);border-bottom:none;
}
.mobile-nav .mobile-nav-sub a:hover{color:var(--navy);}

/* ===== BENTO TILES AS LINKS ===== */
.bento > div,
.bento > a{
  background:var(--paper);padding:36px;display:flex;flex-direction:column;
  justify-content:space-between;transition:background .2s ease,color .2s ease;
  position:relative;overflow:hidden;
}
.bento > div:hover .arrow,
.bento > a:hover .arrow{transform:translateX(6px);}
.bento > div:not(.bento-feature):hover,
.bento > a:not(.bento-feature):hover{background:var(--navy);}
.bento > div:not(.bento-feature):hover h3,
.bento > div:not(.bento-feature):hover p,
.bento > div:not(.bento-feature):hover .arrow,
.bento > a:not(.bento-feature):hover h3,
.bento > a:not(.bento-feature):hover p,
.bento > a:not(.bento-feature):hover .arrow{color:var(--white);}
.bento > div:not(.bento-feature):hover .idx,
.bento > a:not(.bento-feature):hover .idx{color:var(--brass-light);}

@media (max-width:1024px){
  .nav-dropdown{display:none;}
}

/* ===== SERVICES OVERVIEW PAGE ===== */
.services-intro{padding-bottom:24px;}
.services-intro .section-head h1{font-size:42px;margin-bottom:14px;}
.services-intro .section-head p{max-width:640px;}

.services-overview{padding-top:24px;}
.services-grid{
  display:grid;grid-template-columns:repeat(3,1fr);gap:32px;
}
.service-card{
  display:flex;flex-direction:column;background:var(--paper);
  border:1px solid var(--line);border-radius:2px;
  transition:transform .25s ease, box-shadow .25s ease, border-color .25s ease;
}
.service-card:hover{
  transform:translateY(-8px);
  box-shadow:0 24px 44px rgba(20,27,71,0.18);
  border-color:transparent;
}
.service-card .thumb{aspect-ratio:3/2;overflow:hidden;background:var(--navy);border-radius:2px 2px 0 0;}
.service-card .thumb img{
  width:100%;height:100%;object-fit:cover;display:block;
  transition:transform .35s ease;
}
.service-card:hover .thumb img{transform:scale(1.05);}
.service-card .body{padding:26px 28px 28px;display:flex;flex-direction:column;flex:1;}
.service-card h3{font-size:20px;margin-bottom:8px;}
.service-card .body p{color:var(--ink-soft);font-size:14.5px;margin-bottom:22px;flex:1;}
.service-card .btn{align-self:flex-start;pointer-events:none;}

@media (max-width:1024px){
  .services-grid{grid-template-columns:repeat(2,1fr);}
}
@media (max-width:768px){
  .services-grid{grid-template-columns:1fr;}
  .services-intro .section-head h1{font-size:32px;}
}

/* ===== ANCHOR SCROLL OFFSET — keep sticky header from covering jump targets ===== */
#services, #about, #offices, #contact, #coverage, #faq{
  scroll-margin-top:110px;
}
@media (max-width:1024px){
  #services, #about, #offices, #contact, #coverage, #faq{scroll-margin-top:90px;}
}
@media (max-width:768px){
  #services, #about, #offices, #contact, #coverage, #faq{scroll-margin-top:78px;}
}

/* ===== FAQ PAGE ===== */
.legal-hero-sub{margin-top:14px;color:var(--ink-soft);font-size:16px;max-width:640px;}

.faq-quicknav-section{padding-top:40px;padding-bottom:8px;}
.faq-quicknav{margin-top:0;}
.faq-quicknav a{
  font-family:'IBM Plex Mono',monospace;font-size:12.5px;letter-spacing:0.03em;
  color:var(--navy);border:1px solid var(--brass);border-radius:100px;
  padding:8px 18px;background:var(--paper);transition:background .2s ease,color .2s ease;
}
.faq-quicknav a:hover{background:var(--navy);color:var(--white);border-color:var(--navy);}

.faq-area{border-top:1px solid var(--line);}
.faq-area:first-of-type{border-top:none;}
.faq-area-cta{margin-top:36px;}

@media (max-width:768px){
  .faq-quicknav-section{padding-top:24px;}
}

/* ===== RESOURCES PAGE (external link directory) ===== */
.resource-cat{margin-bottom:64px;}
.resource-cat:last-child{margin-bottom:0;}
.resource-cat-head{margin-bottom:8px;}
.resource-cat-head .eyebrow{margin-bottom:8px;}
.resource-cat-head h2{font-size:26px;}
.resource-grid{
  display:grid;grid-template-columns:repeat(2,1fr);
  border-top:1px solid var(--line);border-left:1px solid var(--line);
  margin-top:24px;
}
.resource-card{
  background:var(--paper);padding:22px 26px;
  border-right:1px solid var(--line);border-bottom:1px solid var(--line);
  display:flex;justify-content:space-between;align-items:flex-start;gap:16px;
  transition:background .18s ease;
}
.resource-card:hover{background:var(--parchment);}
.resource-card .info h3{font-family:'Spectral',serif;font-size:16px;font-weight:600;color:var(--ink);margin-bottom:4px;}
.resource-card .info p{font-size:13.5px;color:var(--ink-soft);margin:0;}
.resource-card .ext-arrow{font-size:15px;color:var(--brass);flex-shrink:0;margin-top:3px;transition:transform .18s ease;}
.resource-card:hover .ext-arrow{transform:translate(2px,-2px);}
.resource-note{
  background:var(--parchment);border:1px solid var(--line);border-radius:2px;
  padding:18px 24px;margin-top:28px;font-size:13.5px;color:var(--ink-soft);
}

@media (max-width:768px){
  .resource-grid{grid-template-columns:1fr;}
}

/* ===== CONTACT PAGE ===== */
.contact-offices{
  display:grid;grid-template-columns:1fr 1fr;gap:1px;
  background:var(--line);margin-top:8px;
}
.contact-office-card{background:var(--paper);padding:40px;}
.contact-office-card h3{font-size:26px;margin-bottom:16px;}
.contact-office-card .addr-block{margin-bottom:20px;}
.contact-office-card .addr-block p{color:var(--ink-soft);font-size:14.5px;margin:3px 0;}
.contact-office-card .addr-block .phone-line,
.contact-office-card .addr-block .fax-line{
  font-family:'IBM Plex Mono',monospace;font-size:14px;margin:6px 0;
}
.contact-office-card .addr-block .phone-line a{color:var(--navy);font-weight:600;}
.contact-office-card .addr-block .fax-line{color:var(--ink-soft);}
.contact-office-card .map-embed{
  width:100%;aspect-ratio:16/10;border:1px solid var(--line);border-radius:2px;
  overflow:hidden;margin-bottom:20px;background:var(--parchment);
}
.contact-office-card .map-embed iframe{width:100%;height:100%;border:0;display:block;}

.contact-form-section{background:var(--parchment);}
.contact-form{max-width:760px;margin-top:8px;}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-bottom:20px;}
.form-field{display:flex;flex-direction:column;gap:6px;margin-bottom:20px;}
.form-row .form-field{margin-bottom:0;}
.form-field label{
  font-family:'IBM Plex Mono',monospace;font-size:11.5px;letter-spacing:0.04em;
  color:var(--ink-soft);text-transform:uppercase;
}
.form-field input,
.form-field select,
.form-field textarea{
  font-family:'Work Sans',sans-serif;font-size:15px;color:var(--ink);
  background:var(--paper);border:1px solid var(--line);border-radius:2px;
  padding:13px 14px;transition:border-color .2s ease, box-shadow .2s ease;
  width:100%;
}
.form-field select{appearance:none;-webkit-appearance:none;
  background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 12 8'%3E%3Cpath fill='%23A8823D' d='M6 8 0 0h12z'/%3E%3C/svg%3E");
  background-repeat:no-repeat;background-position:right 14px center;background-size:11px 7px;
  padding-right:38px;
}
.form-field textarea{resize:vertical;min-height:130px;}
.form-field input:focus,
.form-field select:focus,
.form-field textarea:focus{
  outline:none;border-color:var(--brass);
  box-shadow:0 0 0 3px rgba(168,130,61,0.22);
}
.form-consent{font-size:12.5px;color:var(--ink-soft);margin:4px 0 24px;max-width:560px;}
.turnstile-slot{margin-bottom:24px;}

@media (max-width:1024px){
  .contact-offices{grid-template-columns:1fr;}
}
@media (max-width:768px){
  .form-row{grid-template-columns:1fr;gap:0;}
  .contact-office-card{padding:28px 26px;}
}

/* ===== THANK YOU PAGE ===== */
.thank-you-countdown{
  font-family:'IBM Plex Mono',monospace;font-size:13px;color:var(--ink-soft);
  margin-top:8px;
}
.thank-you-countdown #countdownNum{color:var(--brass-text);font-weight:600;}

/* ===== CONTACT FORM — honeypot + error message ===== */
.hp-field{
  position:absolute;left:-9999px;top:-9999px;width:1px;height:1px;overflow:hidden;
}
.form-error{
  background:#F8E9E4;border:1px solid #D98B6C;border-radius:2px;
  padding:14px 18px;margin-bottom:20px;font-size:14px;color:#8A3A1E;
}

/* ===== ACCESSIBILITY: skip link, sr-only utility, reduced motion ===== */
.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:absolute;left:-9999px;top:0;z-index:999;
  background:var(--navy);color:var(--white);padding:14px 22px;
  font-family:'Work Sans',sans-serif;font-size:14px;font-weight:600;
  border-radius:0 0 4px 0;
}
.skip-link:focus{left:0;}

@media (prefers-reduced-motion: reduce){
  *, *::before, *::after{
    animation-duration:0.001ms !important;
    animation-iteration-count:1 !important;
    transition-duration:0.001ms !important;
    scroll-behavior:auto !important;
  }
}

/* ===== TESTIMONIALS PAGE ===== */
.testimonials-embed{border-top:1px solid var(--line);}
.testimonials-embed:first-of-type{border-top:none;}
.testimonials-embed .section-head{margin-bottom:32px;}

/* ===== NEWSLETTER (Mailchimp embed, restyled to match site) ===== */
.newsletter-section{background:var(--parchment);}
#mc_embed_signup{
  background:transparent;clear:left;
  font-family:'Work Sans',sans-serif;
  width:100%;max-width:520px;
}
#mc_embed_signup_scroll{display:flex;flex-direction:column;}
#mc_embed_signup h2{
  font-family:'Spectral',serif;font-weight:600;color:var(--navy);
  font-size:24px;margin-bottom:6px;
  display:none;
}
#mc_embed_signup .indicates-required{
  font-size:12.5px;color:var(--ink-soft);margin-bottom:20px;
}
#mc_embed_signup .asterisk{color:var(--brass-text);font-weight:600;}
#mc_embed_signup .mc-field-group{
  display:flex;flex-direction:column;gap:6px;margin-bottom:18px;
}
#mc_embed_signup .mc-field-group label{
  font-family:'IBM Plex Mono',monospace;font-size:11.5px;letter-spacing:0.04em;
  color:var(--ink-soft);text-transform:uppercase;
}
#mc_embed_signup .mc-field-group input{
  font-family:'Work Sans',sans-serif;font-size:15px;color:var(--ink);
  background:var(--paper);border:1px solid var(--line);border-radius:2px;
  padding:13px 14px;width:100%;transition:border-color .2s ease, box-shadow .2s ease;
}
#mc_embed_signup .mc-field-group input:focus{
  outline:none;border-color:var(--brass);box-shadow:0 0 0 3px rgba(168,130,61,0.22);
}
#mc_embed_signup .helper_text{font-size:12px;color:var(--ink-soft);}
#mc_embed_signup #mce-responses{margin-top:4px;}
#mc_embed_signup .response{
  font-size:13.5px;padding:12px 16px;border-radius:2px;margin-bottom:14px;
}
#mc_embed_signup #mce-error-response{background:#F8E9E4;color:#8A3A1E;border:1px solid #D98B6C;}
#mc_embed_signup #mce-success-response{background:#E9F1E6;color:#33562D;border:1px solid #9EC28F;}
#mc_embed_signup .clear{margin-top:4px;}
#mc_embed_signup input.button{
  font-family:'Work Sans',sans-serif;font-weight:600;font-size:14.5px;
  background:var(--navy);color:var(--white);border:none;border-radius:2px;
  padding:14px 28px;cursor:pointer;transition:background .2s ease;
}
#mc_embed_signup input.button:hover{background:var(--navy-deep);}

@media (max-width:768px){
  #mc_embed_signup{max-width:100%;}
}