:root{--cream:#f7f1e8;--paper:#e7ddb8;--ink:#10200d;--muted:#4b5545;--green:#273d1e;--green-dark:#0e2e25;--green-deep:#172b20;--green-black:#10160f;--green-black-soft:#111711;--green-canvas:#0d4b40;--sage:#6e7a4b;--olive:#536434;--gold:#c6922d;--gold-bright:#e2b24a;--rust:#9f3a20;--rust-warm:#b35b35;--rust-deep:#8b281c;--rust-dark:#771d15;--red:#5b1e1f;--red-hover:#74302f;--red-action:#8d2d23;--night-green:#15271d;--ink-soft:#263320;--green-soft-ink:#384232;--white:#fff;--cream-solid:#fffaf2;--cream-white:#fff;--cream-04:#fffaf20a;--cream-06:#fffaf20f;--cream-07:#fffaf212;--cream-08:#fffaf214;--cream-09:#fffaf217;--cream-10:#fffaf21a;--cream-11:#fffaf21c;--cream-12:#fffaf21f;--cream-14:#fffaf224;--cream-16:#fffaf229;--cream-22:#fffaf238;--cream-26:#fffaf242;--cream-42:#fffaf26b;--cream-56:#fffaf28f;--cream-62:#fffaf29e;--cream-64:#fffaf2a3;--cream-68:#fffaf2ad;--cream-70:#fffaf2b3;--cream-78:#fffaf2c7;--cream-soft:#f7f1e8c7;--cream-panel:#fffaf2b8;--cream-panel-74:#fffaf2bd;--cream-panel-76:#fffaf2c2;--cream-panel-78:#fffaf2c7;--cream-panel-86:#fffaf2db;--cream-strong:#fffaf2e0;--cream-strong-92:#fffaf2eb;--cream-strong-94:#fffaf2f0;--cream-strong-96:#fffaf2f5;--cream-strong-98:#fffaf2fa;--paper-0:#f7f1e800;--paper-15:#f7f1e826;--paper-18:#f7f1e82e;--paper-20:#f7f1e833;--paper-22:#f7f1e838;--paper-26:#f7f1e842;--paper-30:#f1e9d24d;--paper-56:#f7f1e88f;--paper-72:#f7f1e8b8;--paper-74:#f1e9d2bd;--paper-76:#f7f1e8c2;--paper-80:#f7f1e8cc;--paper-82:#f7f1e8d1;--paper-86:#f7f1e8db;--paper-90:#f7f1e8e6;--paper-92:#f7f1e8eb;--paper-header:#f1e9d2f0;--warm-paper-0:#e7ddb800;--warm-paper-18:#e7ddb82e;--warm-paper-20:#e7ddb833;--warm-paper-22:#e7ddb838;--warm-paper-34:#e7ddb857;--warm-paper-36:#e7ddb85c;--warm-paper-38:#e7ddb861;--warm-paper-42:#e7ddb86b;--warm-paper-76:#e7ddb8c2;--warm-paper-82:#e7ddb8d1;--warm-paper-84:#e7ddb8d6;--warm-paper-88:#e7ddb8e0;--line:#26291d2e;--line-hair:#26291d1a;--line-near:#26291d26;--line-soft:#26291d29;--line-faint:#26291d24;--shadow-ink-light:#18191112;--shadow-ink-soft:#18191114;--shadow-ink-hover:#1819111a;--shadow-ink-lift:#1819111f;--shadow-ink-panel:#18191129;--shadow-ink-medium:#1819112e;--gold-transparent:#c6922d00;--gold-22:#c6922d38;--gold-28:#c6922d47;--gold-38:#c6922d61;--gold-44:#c6922d70;--gold-46:#c6922d75;--gold-50:#c6922d80;--gold-52:#c6922d85;--gold-55:#c6922d8c;--gold-62:#c6922d9e;--gold-72:#c6922db8;--gold-95:#c6922df2;--green-dark-22:#0e2e2538;--green-dark-34:#0e2e2557;--green-dark-97:#0e2e25f7;--green-42:#273d1e6b;--green-94:#273d1ef0;--night-green-88:#15271de0;--night-green-90:#15271de6;--red-transparent:#5b1e1f00;--red-border-soft:#5b1e1f38;--red-shadow:#5b1e1f3d;--green-shadow:#273d1e2e;--map-shadow:#030e093d;--evergreen-wash:#091f19d1;--font-serif:"Cormorant Garamond", "Iowan Old Style", "Palatino Linotype", Georgia, serif;--font-sans:Inter, "Segoe UI", Arial, sans-serif;--ease-out-quart:cubic-bezier(.25, 1, .5, 1);--ease-out-quint:cubic-bezier(.22, 1, .36, 1);--ease-out-expo:cubic-bezier(.16, 1, .3, 1);--motion-fast:.16s;--motion-medium:.26s}.soleScorp2026 .taxArticleHero{background:linear-gradient(90deg,#f7f1e8f7 0%,#f7f1e8e8 54%,#e7ddb8b8 100%),url(/tax-talks/sole-proprietorships-vs-s-corporations-20260620.webp) 50%/cover no-repeat}.taxVerdictBand{background:var(--night-green);color:var(--paper);border-radius:6px;grid-template-columns:minmax(230px,.42fr) minmax(0,1fr);align-items:center;gap:clamp(28px,5vw,72px);margin:0 clamp(22px,5vw,72px) clamp(36px,5vw,62px);padding:clamp(28px,4vw,48px);display:grid}.taxVerdictBand>div{border-right:1px solid var(--paper-22);gap:6px;padding-right:clamp(20px,4vw,48px);display:grid}.taxVerdictBand span,.taxCaseLedger span,.taxNarrativeSplit span,.taxBottomLine span{letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxVerdictBand span{color:var(--gold)}.taxVerdictBand strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(3.25rem,6vw,5.8rem);line-height:.92}.taxVerdictBand p{max-width:62ch;color:var(--paper-82);margin:0;font-size:clamp(1rem,1.35vw,1.2rem);line-height:1.62}.taxVerdictBand p strong{font-family:inherit;font-size:inherit;color:var(--gold-bright)}.taxCaseLedger{border:1px solid var(--line-soft);background:var(--line-soft);border-radius:6px;overflow:hidden}.taxCaseLedger>div{grid-template-columns:minmax(150px,.65fr) minmax(0,1.35fr);gap:1px;display:grid}.taxCaseLedger>div+div{margin-top:1px}.taxCaseLedger span,.taxCaseLedgerValue{background:var(--paper);align-items:center;padding:17px 18px;display:grid}.taxCaseLedger span{color:var(--rust-dark)}.taxCaseLedgerValue{align-content:center;gap:5px}.taxCaseLedgerValue strong{color:var(--ink);font-family:var(--font-serif), Georgia, serif;font-size:1.25rem;line-height:1.1}.taxCaseLedgerValue small{color:var(--muted);font-size:.88rem;line-height:1.45}.taxSectionHeading{grid-template-columns:44px minmax(0,1fr);align-items:start;gap:16px;display:grid}.taxSectionHeading>svg{color:var(--rust);margin-top:8px}.taxSectionHeading h2{max-width:18ch}.taxOasdiFeature{grid-template-columns:repeat(2,minmax(0,1fr));align-items:stretch;gap:clamp(24px,4vw,44px);margin-top:30px;display:grid}.taxOasdiDetails{align-content:start;gap:22px;min-width:0;display:grid}.taxOasdiComparison{border:1px solid var(--line-soft);background:var(--line-soft);border-radius:6px;gap:1px;display:grid;overflow:hidden}.taxOasdiComparison>div{background:var(--paper);grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:3px 18px;padding:20px 22px;display:grid}.taxOasdiComparison span{color:var(--rust-dark);letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxOasdiComparison strong{color:var(--ink);font-family:var(--font-serif), Georgia, serif;grid-row:span 2;font-size:clamp(1.9rem,3vw,2.65rem);line-height:1}.taxOasdiComparison small{color:var(--muted);font-size:.86rem;line-height:1.4}.taxOasdiComparison>div:last-child{background:var(--night-green)}.taxOasdiComparison>div:last-child span,.taxOasdiComparison>div:last-child small{color:var(--paper-76)}.taxOasdiComparison>div:last-child strong{color:var(--gold-bright)}.taxOasdiDetails .taxArticleCallout{margin-top:0}.taxOasdiImage{background:var(--night-green);border-radius:6px;min-width:0;min-height:0;margin:0;position:relative;overflow:hidden}.taxOasdiImage img{object-fit:cover;object-position:center;filter:saturate(.92);width:100%;height:100%;position:absolute;inset:0}.taxComparisonLedger{background:var(--line-soft);border-radius:6px;margin-top:30px;overflow:hidden}.taxComparisonLedger>div{grid-template-columns:minmax(210px,1.45fr) repeat(3,minmax(130px,1fr));gap:1px;display:grid}.taxComparisonLedger>div+div{margin-top:1px}.taxComparisonLedger span{background:var(--paper);min-width:0;color:var(--ink);overflow-wrap:anywhere;align-items:center;padding:17px 18px;font-size:.96rem;font-weight:720;line-height:1.38;display:grid}.taxComparisonLedger [role=rowheader]{color:var(--ink-soft);font-weight:650}.taxComparisonLedgerHead span{background:var(--night-green);color:var(--paper-86);letter-spacing:.04em;text-transform:uppercase;font-size:.74rem;font-weight:850}.taxComparisonLedger>div:last-child span{background:var(--green-dark);color:var(--paper);font-weight:850}.taxComparisonLedger>div:last-child span:last-child{color:var(--gold-bright)}.taxQbiLedger>div{grid-template-columns:minmax(230px,1.4fr) repeat(2,minmax(150px,1fr))}.taxQbiLedger>div:last-child span:last-child{color:var(--rust-warm)}.taxQbiLedger>div:not(.taxComparisonLedgerHead) span:not(:first-child){font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.9rem,3vw,2.65rem);line-height:1}.taxQbiLedger>div:last-child span:not(:first-child){font-size:clamp(1.9rem,3vw,2.65rem)}.taxNarrativeSplit{grid-template-columns:minmax(0,1fr) auto minmax(0,1fr);align-items:stretch;gap:20px;margin-top:30px;display:grid}.taxNarrativeSplit>div{background:var(--night-green);min-height:190px;color:var(--paper);border-radius:6px;padding:24px}.taxNarrativeSplit>div:last-child{background:var(--night-green)}.taxNarrativeSplit strong{color:var(--gold-bright);font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.9rem,3vw,2.65rem);line-height:1;display:block}.taxNarrativeSplit span{color:var(--paper-86);margin-top:10px;display:block}.taxArticleBody .taxNarrativeSplit p{color:var(--paper-76);margin-top:12px;font-size:.95rem;line-height:1.52}.taxNarrativeSplit>svg{color:var(--rust);align-self:center}.taxBottomLine{background:var(--night-green);color:var(--paper);border-radius:6px;grid-template-columns:minmax(220px,.45fr) minmax(0,1fr);align-items:center;gap:30px;margin-top:22px;padding:28px;display:grid}.taxFullPictureFeature{grid-template-columns:repeat(2,minmax(0,1fr));align-items:stretch;gap:clamp(24px,4vw,44px);margin-top:22px;display:grid}.taxFullPictureFeature .taxArticleCallout{align-content:center;margin-top:0}.taxFullPictureFeature .taxArticleCallout>div{gap:16px;display:grid}.taxSavingsImage{background:var(--night-green);border-radius:6px;min-width:0;min-height:0;margin:0;position:relative;overflow:hidden}.taxSavingsImage img{object-fit:cover;object-position:center 41%;filter:saturate(.92);width:100%;height:100%;position:absolute;inset:0}.taxFinalLedger>div:not(.taxComparisonLedgerHead) span{font-size:1.08rem}.taxFinalLedger>div:not(.taxComparisonLedgerHead) span:not(:first-child){font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.9rem,3vw,2.65rem);line-height:1}.taxFinalLedger>div:last-child span{font-size:clamp(1.18rem,1.8vw,1.42rem)}.taxFinalLedger>div:last-child span:not(:first-child){font-size:clamp(2.3rem,3.4vw,3.4rem)}.taxResultCards{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:30px;display:grid}.taxResultCards article{border:1px solid var(--line-soft);background:var(--paper);border-radius:6px;grid-template-rows:104px 1fr;min-width:0;display:grid;overflow:hidden}.taxArticleBody .taxResultCards h3{background:var(--night-green);min-height:0;color:var(--paper);font-family:var(--font-serif), Georgia, serif;align-content:center;margin:0;padding:20px;font-size:clamp(1.38rem,2vw,1.8rem);line-height:1.05;display:grid}.taxResultCards dl{grid-template-rows:repeat(3,124px);margin:0;display:grid}.taxResultCards dl>div{border-top:1px solid var(--line-faint);align-content:center;gap:6px;padding:18px 20px;display:grid}.taxResultCards dt{color:var(--rust-dark);letter-spacing:.06em;text-transform:uppercase;font-size:.72rem;font-weight:850}.taxResultCards dd{color:var(--ink);font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(1.9rem,3vw,2.65rem);font-weight:800;line-height:1}.taxResultCards .taxResultBenefit,.taxResultCards .taxResultDetriment{background:var(--night-green)}.taxResultCards .taxResultBenefit dt,.taxResultCards .taxResultDetriment dt{color:var(--paper-76)}.taxResultCards .taxResultBenefit dd,.taxResultCards .taxResultDetriment dd{color:var(--paper)}.taxResultCardTotal .taxResultBenefit dd,.taxResultCardTotal .taxResultBenefit dt{color:var(--gold-bright)}.taxResultCardTotal h3{background:var(--green-dark)}.taxBottomLine>div{gap:6px;display:grid}.taxBottomLine span{color:var(--paper-76)}.taxBottomLine strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(3rem,5vw,5rem);line-height:.9}.taxArticleBody .taxBottomLine p{color:var(--paper-86);margin:0}.taxMethodList{counter-reset:method;gap:12px;margin:28px 0 36px;padding:0;list-style:none;display:grid}.taxMethodList li{counter-increment:method;grid-template-columns:34px minmax(0,1fr);align-items:start;gap:12px;max-width:none;margin:0;display:grid}.taxMethodList li:before{background:var(--green-dark);width:30px;height:30px;color:var(--paper);content:counter(method);border-radius:50%;place-items:center;font-size:.78rem;font-weight:850;display:grid}@media (max-width:820px){.soleScorp2026 .taxArticleHero{background:linear-gradient(90deg,#f7f1e8f7,#f7f1e8e0),url(/tax-talks/sole-proprietorships-vs-s-corporations-20260620.webp) 50%/cover no-repeat}.taxVerdictBand,.taxBottomLine,.taxOasdiFeature,.taxResultCards{grid-template-columns:1fr}.taxArticleBody .taxResultCards h3{min-height:0}.taxResultCards article{grid-template-rows:104px 1fr}.taxResultCards dl{grid-template-rows:repeat(3,132px)}.taxResultCards dd{font-size:clamp(2.15rem,10vw,3rem)}.taxFullPictureFeature{grid-template-columns:1fr}.taxOasdiImage,.taxSavingsImage{aspect-ratio:4/5}.taxVerdictBand>div{border-right:0;border-bottom:1px solid var(--paper-22);padding-bottom:24px;padding-right:0}.taxCaseLedger>div,.taxComparisonLedger>div,.taxQbiLedger>div{grid-template-columns:1fr}.taxCaseLedger>div{gap:0}.taxCaseLedger span{border-bottom:1px solid var(--line-faint)}.taxComparisonLedgerHead{display:none!important}.taxComparisonLedger [role=rowheader]{background:var(--night-green);color:var(--paper)}.taxComparisonLedger span:before{color:var(--rust);letter-spacing:.04em;text-transform:uppercase;font-size:.7rem;font-weight:850}.taxComparisonLedger span:nth-child(2):before{content:"Sole Proprietor"}.taxComparisonLedger span:nth-child(3):before{content:"S Corporation"}.taxComparisonLedger span:nth-child(4):before{content:"S Corporation Benefit"}.taxComparisonLedger span:not([role=rowheader]){gap:5px}.taxFinalLedger>div:not(.taxComparisonLedgerHead) span:not([role=rowheader]){font-family:var(--font-serif), Georgia, serif;font-size:clamp(2.15rem,10vw,3rem);line-height:1}.taxFinalLedger>div:last-child span:not([role=rowheader]){font-size:clamp(2.65rem,13vw,3.8rem)}.taxFinalLedger span:not([role=rowheader]):before{font-family:var(--font-sans)}.taxQbiLedger>div:not(.taxComparisonLedgerHead) span:not([role=rowheader]){font-family:var(--font-serif), Georgia, serif;font-size:clamp(2.15rem,10vw,3rem);line-height:1}.taxQbiLedger>div:last-child span:not([role=rowheader]){font-size:clamp(2.15rem,10vw,3rem)}.taxQbiLedger span:not([role=rowheader]):before{font-family:var(--font-sans)}.taxNarrativeSplit{grid-template-columns:1fr}.taxNarrativeSplit strong,.taxOasdiComparison strong{font-size:clamp(2.15rem,10vw,3rem)}.taxNarrativeSplit>svg{justify-self:center;transform:rotate(90deg)}}@media (max-width:560px){.soleScorp2026{overflow-x:hidden}.soleScorp2026 .taxArticleHero{width:100%;overflow:hidden}.soleScorp2026 .taxArticleHero>*,.soleScorp2026 .taxArticleHeroCopy{width:100%;min-width:0;max-width:100%}.soleScorp2026 .taxArticleHero h1{overflow-wrap:normal;max-width:100%;font-size:clamp(2.35rem,11.6vw,2.85rem)}.soleScorp2026 .taxArticleHeroCopy>p{max-width:100%}.taxVerdictBand{margin-inline:22px}.taxVerdictBand strong{font-size:clamp(3rem,17vw,4.4rem)}.taxSectionHeading{grid-template-columns:34px minmax(0,1fr);gap:10px}.taxSectionHeading>svg{width:26px}.taxCaseLedger strong,.taxCaseLedger small,.taxCaseLedger span,.taxComparisonLedger span{padding:15px 16px}}@media print{.taxSectionHeading,.taxCaseDetails,.taxCaseLedger>div,.taxNarrativeSplit>div,.taxOasdiComparison,.taxArticleCallout,.taxArticleDisclosure,.taxComparisonLedger>div,.taxResultCards article,.taxMethodList li,.taxArticleSideRail,.taxArticleCta,footer{break-inside:avoid;page-break-inside:avoid}.taxSectionHeading{break-after:avoid;page-break-after:avoid}}.qbiPlanningArticle .taxArticleHero{background:linear-gradient(90deg,#f7f1e8fa 0%,#f7f1e8ed 54%,#e7ddb8c2 100%),url(/tax-talks/anson-jones-section-199a-2026.png) 76% 31%/cover no-repeat}.qbiCaseProfile .taxCasePortrait img{object-position:center 24%}.qbiCaseProfile .taxCaseDetails>p{margin-top:0}.qbiCaseProfile .taxCaseLedger>.isTaxAlert .taxCaseLedgerValue strong{color:var(--red);font-size:1.45rem;font-weight:850}.qbiCaseProfile .taxCaseLedger>.isTaxSummaryStart{border-top:2px solid var(--line);margin-top:3px}.qbiAppendixIntro{max-width:70ch}.qbiAppendixSection{border-top:1px solid var(--line-soft);margin-top:clamp(34px,5vw,54px);padding-top:clamp(28px,4vw,42px)}.qbiAppendixSubheading{max-width:68ch}.qbiAppendixSubheading span{color:var(--rust-dark);letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxArticleBody .qbiAppendixSubheading h3{margin-top:8px;font-size:clamp(1.9rem,3vw,2.65rem)}.taxArticleBody .qbiAppendixSubheading p{margin-top:12px}.qbiAppendixStaff{background:var(--night-green);border-radius:6px;grid-template-columns:minmax(210px,.34fr) minmax(0,1fr);align-items:start;gap:clamp(22px,3vw,34px);margin-top:24px;padding:clamp(22px,3vw,32px);display:grid}.qbiStaffTotal{border-top:1px solid var(--gold-44);gap:5px;margin-top:0;padding-top:18px;display:grid}.qbiStaffTotal span{color:var(--gold-bright);letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.qbiStaffTotal strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(2.6rem,4vw,4rem);line-height:.95}.qbiStaffLedger{background:var(--paper-18);margin-top:0}.qbiStaffLedger>div{grid-template-columns:minmax(90px,.7fr) minmax(150px,1.25fr) 70px minmax(130px,1fr)}.qbiStaffLedger span{background:var(--cream-08);color:var(--paper)}.qbiStaffLedger [role=rowheader]{color:var(--gold-bright)}.qbiStaffLedger .taxComparisonLedgerHead span{background:var(--cream-14);color:var(--paper-86)}.qbiStaffLedger>div:last-child span,.qbiStaffLedger>div:last-child span:last-child{background:var(--cream-08);color:var(--paper)}.qbiProblemBanner{background:var(--red);min-height:100%;color:var(--paper);border-radius:6px;grid-template-columns:1fr;align-content:center;margin:0;padding:clamp(28px,4vw,48px);display:grid}.qbiProblemBanner span,.qbiContributionFlow span,.qbiDeductionLayers span,.qbiKeyInsight span,.qbiBonusHeading span,.qbiNextLevelAmount span{letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.qbiProblemBanner span{color:var(--paper-82)}.taxArticleBody .qbiProblemBanner .qbiProblemStatement{color:var(--paper-90);font-family:var(--font-serif), Georgia, serif;text-wrap:balance;gap:clamp(10px,1.5vw,18px);margin:clamp(24px,4vw,42px) 0 0;font-size:clamp(1.25rem,2vw,1.65rem);font-weight:700;line-height:1.12;display:grid}.taxArticleBody .qbiProblemBanner .qbiProblemStatement strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(2rem,4vw,3.25rem);line-height:.95;display:block}.taxArticleBody .qbiProblemBanner .qbiProblemStatement strong:last-child{color:var(--gold-bright)}.taxArticleBody .qbiProblemBanner .qbiProblemStatement b{color:var(--paper-90);font:inherit}.qbiProblemFeature{grid-template-columns:minmax(0,.88fr) minmax(300px,1.12fr);align-items:stretch;gap:clamp(20px,3vw,34px);margin-top:30px;display:grid}.qbiProblemImage{background:var(--paper);border-radius:6px;min-height:500px;margin:0;position:relative;overflow:hidden}.qbiProblemImage img{object-fit:cover;object-position:center 38%;width:100%;height:100%;position:absolute;inset:0}.qbiProblemComparison{grid-template-columns:minmax(0,1fr) auto minmax(0,1fr);align-items:stretch;gap:clamp(18px,3vw,34px);margin-top:24px;display:grid}.qbiProblemNarrativeSpread{grid-template-columns:minmax(0,1fr) 1px minmax(0,1fr);align-items:stretch;gap:clamp(22px,3vw,34px);margin-top:24px;display:grid}.taxArticleBody .qbiProblemNarrativeSpread>p,.taxArticleBody .qbiProblemNarrativeCopy>p{margin:0}.taxArticleBody .qbiProblemNarrativeCopy>p+p{margin-top:18px}.qbiProblemNarrativeZero{color:var(--red-action)}.qbiProblemNarrativeSpread>i{background:var(--line-soft);width:1px;height:100%;display:block}.qbiProblemComparison article{border-radius:6px;align-content:end;min-height:250px;padding:clamp(26px,4vw,44px);display:grid}.qbiProblemComparison article>small,.qbiProblemBridge span{letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.qbiProblemComparison article>strong{font-family:var(--font-serif), Georgia, serif;margin:14px 0 10px;font-size:clamp(3.8rem,7vw,6.4rem);line-height:.86;display:block}.qbiProblemComparison article>strong:last-child{margin-bottom:0}.qbiProblemActual{background:linear-gradient(90deg, var(--red) 0%, #5b1e1ffa 24%, #5b1e1fc7 40%, #5b1e1f47 58%, #5b1e1f0a 72%), url(/tax-talks/anson-jones-qbi-zero-card-2026.png) 74% center / cover no-repeat;color:var(--paper)}.qbiProblemActual>small{color:var(--paper-82)}.qbiProblemPotential{background:linear-gradient(90deg, var(--green-dark) 0%, #0e2e25fa 24%, #0e2e25c7 40%, #0e2e2547 58%, #0e2e250a 72%), url(/tax-talks/anson-jones-construction-qbi-card-2026.png) 74% center / cover no-repeat;color:var(--paper)}.qbiProblemPotential>small{color:var(--paper-82)}.qbiProblemPotential>strong{color:var(--gold-bright)}.qbiProblemBridge{color:var(--rust);place-content:center;justify-items:center;gap:10px;display:grid}.qbiProblemBridge span{max-width:10ch;color:var(--muted);text-align:center}.qbiProblemCalculation{max-width:720px;margin-top:24px}.qbiProblemCalculation>div{border-bottom:1px solid var(--line-soft);grid-template-columns:minmax(0,1fr) auto;align-items:baseline;gap:24px;padding:12px 0;display:grid}.qbiProblemCalculation span{color:var(--ink-soft);font-size:1rem;line-height:1.4}.qbiProblemCalculation strong{color:var(--ink);text-align:right;font-family:inherit;font-size:1rem;font-weight:750;line-height:1.4}.qbiProblemCalculation>div:first-child span{color:var(--ink);font-weight:750}.qbiProblemCalculation .isSubtraction strong,.qbiProblemCalculation .qbiProblemCalculationRate strong{color:var(--ink);font-weight:400}.qbiProblemCalculation .qbiProblemCalculationSubtotal{border-top:1px solid var(--ink)}.qbiProblemCalculationSubtotal span,.qbiProblemCalculationSubtotal strong{color:var(--ink);font-weight:750}.qbiProblemCalculation .qbiProblemCalculationTotal{border-top:1px solid var(--ink);border-bottom:1px solid var(--ink)}.qbiProblemCalculationTotal span{color:var(--ink);font-weight:750}.qbiProblemCalculationTotal strong{color:var(--ink);font-size:1rem}.qbiCatchSummary{grid-template-columns:minmax(0,.9fr) minmax(360px,1.1fr);align-items:center;gap:clamp(34px,6vw,72px);margin-top:clamp(30px,5vw,48px);display:grid}.taxArticleBody .qbiCatchSummary>p,.qbiCatchCalculation{margin-top:0}.qbiCatchCalculationPanel{background:var(--cream-70);border-radius:6px;padding:clamp(20px,3vw,28px)}.qbiCatchCalculationPanel>span{color:var(--rust-dark);letter-spacing:.05em;text-transform:uppercase;margin-bottom:10px;font-size:.82rem;font-weight:850;display:block}.qbiCatchCalculation{max-width:none}.qbiCatchCalculation>div{padding:9px 0}.qbiCatchCalculation .isPlainAmount strong{font-weight:400}.qbiCatchCalculation .qbiProblemCalculationTotal strong{color:var(--red-action);font-weight:850}.qbiProblemRecovery{background:var(--night-green);border-radius:6px;margin-top:20px;padding:clamp(22px,3vw,30px)}.taxArticleBody .qbiProblemRecovery p{max-width:70ch;color:var(--paper);font-family:var(--font-serif), Georgia, serif;text-wrap:balance;margin:0;font-size:clamp(1.45rem,2.5vw,2.15rem);font-weight:700;line-height:1.16}.qbi199aWhoLists span{color:var(--gold);letter-spacing:.06em;text-transform:uppercase;font-size:.76rem;font-weight:850}.taxArticleBody .qbi199aSstbCard>div>p{margin-top:8px;font-size:1.06rem;line-height:1.5}.qbiSstbExplainer{border:1px solid var(--gold-38);background:var(--cream-70);border-radius:6px;margin-top:24px;padding:clamp(22px,3vw,30px)}.qbiSstbExplainerHeading{max-width:62ch}.taxArticleBody .qbiSstbExplainerHeading h3{margin-top:0;font-size:clamp(2rem,3.5vw,3rem)}.taxArticleBody .qbiSstbExplainerHeading p{margin-top:8px}.qbiSstbScale{gap:0;margin-top:24px;display:grid}.qbiSstbScaleHead,.qbiSstbScale article{grid-template-columns:minmax(210px,1.25fr) repeat(2,minmax(175px,1fr));align-items:center;column-gap:clamp(18px,3vw,34px);display:grid}.qbiSstbScaleHead{border-bottom:2px solid var(--line);padding:0 0 10px}.qbiSstbScaleHead span,.qbiSstbScaleHead strong{color:var(--muted);letter-spacing:.04em;text-transform:uppercase;font-family:inherit;font-size:.72rem;font-weight:850;line-height:1.2}.qbiSstbScaleHead strong{margin:0}.qbiSstbScale article{border-bottom:1px solid var(--line-soft);min-width:0;padding:16px 0}.qbiSstbScale article:last-child{border-bottom:0}.qbiSstbStatus{grid-template-columns:16px minmax(0,1fr);align-items:start;gap:12px;min-width:0;display:grid}.qbiSstbStatus i{border:4px solid var(--cream-70);background:var(--gold);width:16px;height:16px;box-shadow:0 0 0 1px var(--gold);border-radius:50%;margin-top:1px}.qbiSstbScale .isBelowRange i{background:var(--sage);box-shadow:0 0 0 1px var(--sage)}.qbiSstbScale .isExcluded i{background:var(--red);box-shadow:0 0 0 1px var(--red)}.qbiSstbStatus span{color:var(--rust-dark);letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.qbiSstbScale strong{color:var(--ink);font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(1.35rem,2.1vw,1.9rem);line-height:1}.taxArticleBody .qbiSstbStatus p{color:var(--muted);margin-top:4px;font-size:.82rem;line-height:1.4}.taxArticleBody .qbi199aSstbCard{grid-template-columns:1fr;align-items:start;margin-top:0;padding:clamp(20px,2.5vw,26px)}.taxArticleBody .qbiAppendixSstbCard{grid-template-columns:minmax(220px,.72fr) minmax(0,1.28fr);gap:clamp(28px,5vw,60px);margin-top:18px}.qbiAppendixSstbCard .qbi199aWhoLists{border-top:0;margin-top:0;padding-top:0}.taxArticleBody .qbi199aSstbCard h3{color:var(--ink);margin:0;font-size:clamp(2rem,3.5vw,3rem)}.qbi199aWhoLists{border-top:1px solid var(--line-soft);grid-template-columns:1fr 1fr;gap:clamp(22px,4vw,44px);margin-top:18px;padding-top:16px;display:grid}.qbi199aWhoLists span{color:var(--rust-dark)}.qbi199aWhoLists ul{margin:8px 0 0;padding:0;list-style:none}.qbi199aWhoLists li{border-bottom:1px solid var(--line-soft);color:var(--ink);padding:4px 0;font-size:1.06rem;line-height:1.5}.qbi199aWhoLists li:last-child{border-bottom:0}.taxArticleBody .qbi199aSstbCard .qbi199aWhoNote{border-top:1px solid var(--line-soft);color:var(--muted);margin-top:16px;padding-top:14px;font-size:1.06rem}.qbiMathLedger>div{grid-template-columns:minmax(240px,1.45fr) minmax(150px,.75fr)}.qbiMathLedger>div:not(.taxComparisonLedgerHead) span:last-child{font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.65rem,2.7vw,2.35rem);line-height:1}.qbiMathLedger>div:last-child span:last-child{color:var(--gold-bright)}.qbiContributionFlow{justify-items:center;gap:0;margin-top:30px;display:grid}.qbiContributionFlow>div{background:var(--red);width:min(100%,720px);color:var(--paper);border-radius:6px;grid-template-columns:minmax(130px,.7fr) minmax(150px,auto) minmax(190px,1fr);align-items:center;gap:18px;padding:21px 24px;display:grid}.qbiContributionFlow>svg{color:var(--rust);margin:8px 0}.qbiContributionFlow .qbiPlanStep{background:var(--paper);color:var(--ink)}.qbiContributionFlow .qbiEligibleStep{background:var(--green-dark)}.qbiContributionFlow span{color:currentColor;opacity:.82}.qbiContributionFlow strong{color:currentColor;font-family:var(--font-serif), Georgia, serif;font-size:clamp(2rem,4vw,3.25rem);line-height:1}.qbiContributionFlow small{color:currentColor;opacity:.8;line-height:1.4}.qbiContributionFlow .qbiPlanStep strong{color:var(--rust-dark)}.qbiContributionFlow .qbiEligibleStep strong{color:var(--gold-bright)}.qbiDeductionLayers{background:var(--line-soft);border-radius:6px;grid-template-columns:repeat(3,minmax(0,1fr));gap:1px;margin-top:30px;display:grid;overflow:hidden}.qbiDeductionLayers article{background:var(--paper);min-height:310px;padding:26px}.qbiDeductionLayers article.isCombined{background:var(--green-dark);color:var(--paper)}.qbiDeductionLayers span{color:var(--rust-dark)}.qbiDeductionLayers strong{color:var(--ink);font-family:var(--font-serif), Georgia, serif;margin-top:14px;font-size:clamp(2.5rem,4.5vw,4rem);line-height:.95;display:block}.taxArticleBody .qbiDeductionLayers h3{color:var(--ink);margin-top:18px;font-size:clamp(1.35rem,2vw,1.8rem)}.taxArticleBody .qbiDeductionLayers p{color:var(--muted);margin-top:12px;font-size:.94rem;line-height:1.55}.qbiDeductionLayers .isCombined span,.taxArticleBody .qbiDeductionLayers .isCombined p{color:var(--paper-82)}.qbiDeductionLayers .isCombined strong{color:var(--gold-bright)}.taxArticleBody .qbiDeductionLayers .isCombined h3{color:var(--paper)}.qbiKeyInsight{background:var(--night-green);color:var(--paper);border-radius:6px;grid-template-columns:auto minmax(0,1fr);align-items:start;gap:18px;margin-top:24px;padding:26px;display:grid}.qbiKeyInsight>svg,.qbiKeyInsight span{color:var(--gold-bright)}.taxArticleBody .qbiKeyInsight p{color:var(--paper-86);margin:8px 0 0}.qbiNextLevel{background:var(--green-black);color:var(--paper);border-radius:6px;padding:clamp(34px,5vw,58px)}.qbiBonusHeading{justify-content:space-between;align-items:center;gap:24px;display:flex}.qbiBonusHeading span{color:var(--gold-bright)}.taxArticleBody .qbiBonusHeading h2{color:var(--paper);margin-top:4px;font-size:clamp(3.2rem,6vw,5.4rem)}.qbiBonusHeading>svg{color:var(--gold-bright);flex:none}.taxArticleBody .qbiNextLevel>p{max-width:68ch;color:var(--paper-86)}.qbiNextLevelAmount{border-top:1px solid var(--gold-44);border-bottom:1px solid var(--gold-44);gap:6px;margin-top:30px;padding:24px 0;display:grid}.qbiNextLevelAmount span{color:var(--gold-bright)}.qbiNextLevelAmount strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(3.4rem,7vw,6rem);line-height:.9}.taxArticleBody .qbiNextLevelAmount p{color:var(--paper-76);margin:0;font-size:.92rem}.qbiNextLevelGrid{grid-template-columns:minmax(320px,.9fr) minmax(0,1fr);align-items:start;gap:clamp(28px,5vw,56px);margin-top:34px;display:grid}.qbiNextLevel .taxCaseLedger{border-color:var(--paper-18);background:var(--paper-18)}.qbiNextLevel .taxCaseLedger span,.qbiNextLevel .taxCaseLedgerValue{background:var(--cream-08)}.qbiNextLevel .taxCaseLedger span{color:var(--gold-bright)}.qbiNextLevel .taxCaseLedgerValue strong{color:var(--paper)}.qbiNextLevelCopy{gap:18px;display:grid}.taxArticleBody .qbiNextLevelCopy h3{color:var(--paper);margin:0;font-size:clamp(1.9rem,3vw,2.65rem)}.taxArticleBody .qbiNextLevelCopy p{color:var(--paper-82);margin:0}.qbiNextLevelCopy .taxArticleCallout{background:var(--cream-10);color:var(--paper);margin-top:6px}.qbiNextLevelCopy .taxArticleCallout svg{color:var(--gold-bright)}.taxArticleBody .qbiNextLevelCopy .taxArticleCallout p{color:var(--paper-90)}@media (max-width:820px){.qbiPlanningArticle .taxArticleHero{background:linear-gradient(90deg,#f7f1e8fa,#f7f1e8e6),url(/tax-talks/anson-jones-section-199a-2026.png) 68% 30%/cover no-repeat}.qbiProblemBanner,.qbiAppendixStaff,.qbiNextLevelGrid{grid-template-columns:1fr}.qbiStaffLedger>div{grid-template-columns:minmax(84px,.7fr) minmax(130px,1.2fr) 58px minmax(120px,.9fr)}.qbiProblemFeature,.qbiProblemComparison{grid-template-columns:1fr}.qbiProblemBridge{grid-template-columns:auto auto}.qbiProblemNarrativeSpread{grid-template-columns:1fr}.qbiProblemNarrativeSpread>i{width:100%;height:1px}.qbiCatchSummary{grid-template-columns:1fr}.qbiProblemBridge span{max-width:none}.qbiProblemBridge svg{transform:rotate(90deg)}.qbiProblemImage{aspect-ratio:4/5;min-height:0}.qbiDeductionLayers,.taxArticleBody .qbiAppendixSstbCard{grid-template-columns:1fr}.qbiDeductionLayers article{min-height:0}.qbiContributionFlow>div{grid-template-columns:1fr;gap:8px}}@media (max-width:560px){.qbiPlanningArticle{width:100%;overflow-x:hidden}.qbiPlanningArticle .taxArticleHero h1{font-size:clamp(2.7rem,13vw,3.5rem)}.qbiAppendixStaff{padding:22px 18px}.qbi199aWhoLists{grid-template-columns:1fr}.qbiSstbScaleHead,.qbiSstbScale article{grid-template-columns:repeat(2,minmax(0,1fr))}.qbiSstbScaleHead span{display:none}.qbiSstbStatus{grid-column:1/-1;margin-bottom:12px}.qbiStaffLedger{overflow-x:auto}.qbiStaffLedger>div{min-width:570px}.qbiMathLedger>div,.qbiMathLedger .taxComparisonLedgerHead{grid-template-columns:minmax(0,1fr)}.qbiMathLedger .taxComparisonLedgerHead span:last-child{display:none}.qbiMathLedger>div:not(.taxComparisonLedgerHead) span:last-child{padding-top:0}.qbiNextLevel{margin-left:-8px;margin-right:-8px;padding:28px 20px}}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--paper);color:var(--ink);font-family:var(--font-sans), Arial, sans-serif;margin:0;overflow-x:hidden}a{color:inherit;text-decoration:none}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--gold);outline-offset:4px}.visuallyHidden{clip:rect(0, 0, 0, 0);white-space:nowrap;border:0;width:1px;height:1px;padding:0;position:absolute;overflow:hidden}.siteHeader{z-index:20;border-bottom:1px solid var(--gold);background:var(--paper-header);-webkit-backdrop-filter:blur(14px);backdrop-filter:blur(14px);grid-template-columns:auto 1fr auto;align-items:center;gap:clamp(18px,2vw,28px);min-height:92px;padding:14px clamp(20px,4vw,58px);display:grid;position:sticky;top:0}.brand{align-items:center;min-height:44px;line-height:1;display:inline-flex}.brand img{width:clamp(230px,24vw,340px);max-width:100%;height:auto;display:block}.desktopNav{justify-content:center;gap:clamp(14px,2vw,34px);font-size:1.25rem;font-weight:650;display:flex}.desktopNav a{white-space:nowrap;align-items:center;min-height:44px;display:inline-flex}.desktopNav a,.footer nav a{position:relative}.desktopNav a:after,.footer nav a:after{content:"";background:var(--gold);transform-origin:0;height:2px;transition:transform var(--motion-medium) var(--ease-out-quart);position:absolute;bottom:2px;left:0;right:0;transform:scaleX(0)}.desktopNav a:hover:after,.desktopNav a[aria-current=page]:after,.footer nav a:hover:after,.footer nav a[aria-current=page]:after{transform:scaleX(1)}.desktopNav a[aria-current=page],.footer nav a[aria-current=page]{color:var(--rust)}.contactButton,.mobileContactButton,.primaryAction,.secondaryAction{border-radius:5px;justify-content:center;align-items:center;gap:16px;min-height:58px;font-weight:750;display:inline-flex}.contactButton{background:var(--red);color:#fff;min-width:196px;box-shadow:0 0 0 var(--red-transparent);transition:background var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);padding:0 28px}.mobileContactButton{border:1px solid var(--red-border-soft);background:var(--red);color:#fff;min-height:48px;transition:background var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:5px;padding:0 14px;font-size:.88rem;font-weight:850;display:none}.contactButton:hover,.contactButton:focus-visible,.mobileContactButton:hover,.mobileContactButton:focus-visible{background:var(--red-hover);box-shadow:0 10px 22px var(--red-shadow);transform:translateY(-2px)}.contactButton:active,.mobileContactButton:active,.primaryAction:active,.secondaryAction:active{transform:translateY(0)scale(.985)}.mobileNav{display:none;position:relative}.mobileNav summary{border:1px solid var(--line);cursor:pointer;border-radius:5px;place-items:center;width:48px;height:48px;list-style:none;display:grid}.mobileNav summary::-webkit-details-marker{display:none}.mobileNavPanel{border:1px solid var(--line);background:var(--paper);min-width:240px;box-shadow:0 18px 40px var(--shadow-ink-medium);display:grid;position:absolute;top:58px;right:0}.mobileNavPanel a{border-bottom:1px solid var(--line);padding:16px 18px;font-weight:700}.mobileNavPanel a[aria-current=page]{background:var(--cream-strong);color:var(--rust)}.hero{background:var(--cream);grid-template-columns:minmax(520px,.86fr) minmax(520px,1.14fr);min-height:min(660px,70vh);display:grid;position:relative;overflow:hidden}.hero:before{z-index:2;content:"";background:linear-gradient(90deg, var(--cream) 0%, var(--cream) 42%, var(--cream-soft) 60%, var(--paper-22) 82%, var(--paper-0) 100%);pointer-events:none;width:clamp(720px,61vw,920px);position:absolute;inset:0 auto 0 0}.heroCopy{z-index:3;flex-direction:column;justify-content:center;padding:clamp(42px,6vw,82px) clamp(24px,4vw,62px);display:flex;position:relative}.heroCopy>*{z-index:1;position:relative}.rule,.tileDivider{background:var(--gold);width:74px;height:4px;display:block}.hero h1,.introSection h2,.servicesIntro h2,.sectionIntro h2,.contactSection h2{font-family:var(--font-serif), Georgia, serif;letter-spacing:0;margin:0;font-weight:700}.hero h1{z-index:1;max-width:650px;margin-top:36px;font-size:clamp(3.85rem,5.25vw,5.7rem);line-height:.94;position:relative}.hero p{z-index:1;max-width:540px;color:var(--green-black-soft);margin:30px 0 0;font-size:clamp(1.22rem,1.45vw,1.48rem);line-height:1.5;position:relative}.heroActions{z-index:1;flex-wrap:wrap;gap:24px;margin-top:34px;display:flex;position:relative}.primaryAction,.secondaryAction{min-width:262px;transition:background var(--motion-fast) var(--ease-out-quart), border-color var(--motion-fast) var(--ease-out-quart), color var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);padding:0 28px;font-size:1.15rem}.primaryAction{background:var(--green);color:#fff}.primaryAction:hover,.primaryAction:focus-visible{background:color-mix(in srgb, var(--green) 86%, var(--green-dark));box-shadow:0 10px 22px var(--green-shadow);transform:translateY(-2px)}.secondaryAction{border:2px solid var(--rust-deep);background:var(--cream-panel);color:var(--rust-dark)}.secondaryAction:hover,.secondaryAction:focus-visible{border-color:var(--rust);background:var(--cream-strong-92);box-shadow:0 10px 18px var(--shadow-ink-hover);transform:translateY(-2px)}.heroAssurance{max-width:500px;color:var(--green-soft-ink);margin-top:18px;font-size:1rem;line-height:1.58}.heroImage{z-index:1;background-color:var(--cream);background-image:url(/lorio-home-hero-group.webp);background-position:100%;background-repeat:no-repeat;background-size:auto 100%;min-height:620px;position:absolute;inset:0}@media (max-width:1500px) and (min-width:1181px){.heroImage{background-position:calc(100% + 150px)}}.serviceTiles{border-top:1px solid var(--gold);border-bottom:1px solid var(--gold);grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.serviceTile{border-right:1px solid var(--gold);color:#fff;text-align:left;min-height:146px;transition:filter var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);grid-template-rows:auto 2px auto;grid-template-columns:60px minmax(0,1fr);align-content:center;align-items:center;gap:7px 20px;padding:22px clamp(24px,3.5vw,52px);display:grid;position:relative;overflow:hidden}.serviceTile:hover{filter:brightness(1.08);transform:translateY(-4px)}.serviceTile:focus-visible{z-index:3;position:relative}.serviceTile:last-child{border-right:0}.serviceTile strong{font-family:var(--font-serif), Georgia, serif;grid-area:1/2;font-size:clamp(1.5rem,2.1vw,2rem);line-height:1}.tileIcon{border:1.5px solid var(--gold-bright);width:60px;height:60px;color:var(--gold-bright);transition:color var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);background:0 0;border-radius:50%;grid-area:1/1/4;place-items:center;display:grid}.tileDivider{grid-area:2/2;width:34px;height:2px}.tileArrow{color:var(--gold);transition:transform var(--motion-medium) var(--ease-out-quart);grid-area:3/2}.serviceTile:hover .tileIcon,.serviceTile:focus-visible .tileIcon{transform:translateY(-3px)scale(1.03)}.serviceTile:hover .tileArrow,.serviceTile:focus-visible .tileArrow{transform:translate(5px)}.tileGreen{background:var(--olive)}.tileRust{background:var(--rust-warm)}.tileSage{background:var(--sage)}.tileRed{background:var(--red)}.introSection,.principlesSection,.servicesSection,.taxPageHero,.taxBlogSection,.splitSection,.wealthSection,.planSection,.teamSection,.contactSection{padding:clamp(64px,8vw,112px) clamp(22px,5vw,72px)}.introSection{background:var(--paper);grid-template-columns:.85fr 1.15fr;align-items:start;gap:clamp(34px,6vw,80px);display:grid}.eyebrow{color:var(--rust);letter-spacing:.12em;text-transform:uppercase;margin-bottom:16px;font-size:1rem;font-weight:850;display:inline-flex}.sectionSignal{color:var(--rust);font-family:var(--font-serif), Georgia, serif;align-items:center;gap:12px;margin-bottom:18px;font-size:clamp(1.3rem,1.9vw,1.85rem);font-weight:700;line-height:1;display:inline-flex}.sectionSignal:before{content:"";background:var(--gold);width:46px;height:3px;display:block}.introSection h2,.sectionIntro h2,.contactSection h2{font-size:clamp(2.8rem,5.1vw,5.2rem);line-height:.95}.introSection p,.sectionIntro p{color:var(--muted);margin:0;font-size:clamp(1.1rem,1.6vw,1.4rem);line-height:1.65}.approachCopy{gap:22px;display:grid}.principlesSection{isolation:isolate;background:url(/office-lobby-bg.webp) 50%/cover no-repeat;position:relative}.principlesSection .sectionIntro{border:1px solid var(--gold-46);background:var(--cream-strong);max-width:820px;box-shadow:inset 0 5px 0 var(--gold), 0 18px 44px var(--shadow-ink-medium);border-radius:6px;padding:clamp(24px,3vw,36px)}.servicesSection{background:var(--paper)}.taxPageHero{background:linear-gradient(135deg, var(--paper-92), var(--warm-paper-82)), var(--paper);grid-template-columns:minmax(340px,.9fr) minmax(360px,.7fr);align-items:center;gap:clamp(34px,6vw,92px);display:grid}.taxColorHeroEvergreen{background:linear-gradient(135deg, var(--green-dark), var(--night-green)), var(--green-dark);color:var(--paper)}.taxColorHeroEvergreen .taxHeroCopy>p:not(.taxPageKicker),.taxColorHeroEvergreen .taxLedgerPanel p{color:var(--paper-92)}.taxColorHeroEvergreen .taxHeroCopy h1,.taxColorHeroEvergreen .taxLedgerPanel h2{color:var(--paper)}.taxColorHeroEvergreen .taxLedgerPanel{border-color:var(--warm-paper-36);background:var(--cream-08);color:var(--paper)}.taxColorHeroEvergreen .taxLedgerPanel>div:first-child,.taxColorHeroEvergreen .taxTopicChips a{color:var(--paper)}.taxColorHeroEvergreen .taxTopicChips{border-top-color:var(--warm-paper-22)}.taxColorHeroEvergreen .taxTopicChips a{border-bottom-color:var(--warm-paper-22)}.taxColorHeroEvergreen .secondaryAction{border-color:var(--warm-paper-42);background:var(--cream-10);color:var(--paper)}.taxHeroCopy{max-width:820px}.taxPageKicker{color:var(--gold-bright);letter-spacing:.1em;text-transform:uppercase;margin:28px 0 12px;font-size:.92rem;font-weight:850}.taxHeroCopy h1{max-width:760px;color:var(--ink);font-family:var(--font-serif), Georgia, serif;letter-spacing:0;margin:0;font-size:clamp(4.4rem,10vw,9rem);font-weight:700;line-height:.86}.taxHeroCopy>p:not(.taxPageKicker){max-width:640px;color:var(--ink-soft);margin:30px 0 0;font-size:clamp(1.2rem,1.7vw,1.55rem);line-height:1.55}.taxHeroActions{flex-wrap:wrap;gap:18px;margin-top:34px;display:flex}.taxLedgerPanel{border:1px solid var(--line-soft);background:var(--cream-panel);box-shadow:inset 0 5px 0 var(--gold), 0 18px 36px var(--shadow-ink-soft);border-radius:6px;gap:20px;padding:clamp(24px,3.5vw,36px);display:grid;position:relative}.taxLedgerPanel:after{content:"";background:repeating-linear-gradient(180deg, var(--line-hair) 0, var(--line-hair) 1px, transparent 1px, transparent 34px);opacity:.42;pointer-events:none;position:absolute;inset:82px 28px 28px}.taxLedgerPanel>*{z-index:1;position:relative}.taxLedgerPanel>div:first-child{color:var(--green);align-items:center;gap:14px;font-weight:850;display:flex}.taxLedgerPanel h2{max-width:430px;color:var(--ink);font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(1.65rem,2.35vw,2.35rem);line-height:1.02}.taxLedgerPanel p{max-width:440px;color:var(--muted);margin:0;line-height:1.62}.taxTopicChips{border-top:1px solid var(--line-faint);gap:0;margin-top:4px;display:grid}.taxTopicChips a{border-bottom:1px solid var(--line-faint);min-height:48px;color:var(--green);letter-spacing:.08em;text-transform:uppercase;justify-content:space-between;align-items:center;padding:13px 0;font-size:.8rem;font-weight:850;text-decoration:none;display:inline-flex}.taxTopicChips a:after{content:"->";color:var(--rust);letter-spacing:0;font-size:.82rem;transition:transform .18s,color .18s}.taxTopicChips a:hover,.taxTopicChips a:focus-visible{color:var(--rust)}.taxTopicChips a:hover:after,.taxTopicChips a:focus-visible:after{transform:translate(4px)}.taxBlogSection{background:var(--cream)}.taxBlogIntro{max-width:880px}.taxBlogIntro h2{max-width:760px;font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(2.45rem,4vw,4.25rem);line-height:.98}.taxBlogIntro p{max-width:700px;color:var(--muted);margin:22px 0 0;font-size:clamp(1.06rem,1.45vw,1.26rem);line-height:1.62}.taxCurrentNote{border:1px solid var(--line-soft);background:var(--night-green);max-width:880px;color:var(--paper);border-radius:6px;gap:18px;margin-top:clamp(30px,5vw,54px);padding:clamp(24px,4vw,36px);display:grid}.taxCurrentNote h3{max-width:760px;font-family:var(--font-serif), Georgia, serif;letter-spacing:0;margin:0;font-size:clamp(2rem,3.2vw,3.2rem);font-weight:700;line-height:1}.taxCurrentNote p{max-width:720px;color:var(--cream-soft);margin:0;font-size:clamp(1.03rem,1.35vw,1.18rem);line-height:1.62}.taxCurrentNote ul{gap:12px;max-width:760px;margin:0;padding:0;list-style:none;display:grid}.taxCurrentNote li{color:var(--paper-82);padding-left:22px;line-height:1.58;position:relative}.taxCurrentNote li:before{background:var(--gold);content:"";border-radius:50%;width:8px;height:8px;position:absolute;top:.68em;left:0}.taxCurrentNote strong{color:var(--gold);letter-spacing:.08em;text-transform:uppercase;font-size:.86rem}.taxCurrentNote .articleMeta time{color:var(--paper-72)}.taxCurrentNote,.taxArchiveIntro,.featuredTaxArticle,.taxArticleRow{scroll-margin-top:118px}.taxArchiveIntro{max-width:820px;margin-top:clamp(44px,7vw,78px)}.taxArchiveIntro h2{max-width:680px;color:var(--ink);font-family:var(--font-serif), Georgia, serif;letter-spacing:0;text-wrap:balance;margin:0;font-size:clamp(2.15rem,3.4vw,3.35rem);font-weight:700;line-height:1}.taxArchiveIntro p{max-width:680px;color:var(--muted);margin:18px 0 0;font-size:clamp(1.02rem,1.25vw,1.16rem);line-height:1.62}.featuredTaxArticle{border:1px solid var(--line-soft);background:var(--cream-panel-74);border-radius:6px;grid-template-columns:minmax(260px,.55fr) minmax(360px,1fr);align-items:stretch;gap:clamp(24px,4vw,54px);margin-top:clamp(24px,4vw,42px);display:grid;overflow:hidden}.featuredTaxMedia{background:var(--green-dark);min-height:380px;position:relative}.featuredTaxMedia img{object-fit:cover;filter:saturate(.92);width:100%;height:100%}.featuredTaxMedia span{background:var(--night-green-88);color:var(--paper);letter-spacing:.08em;text-transform:uppercase;border-radius:5px;padding:9px 12px;font-size:.8rem;font-weight:850;position:absolute;bottom:24px;left:24px}.featuredTaxCopy{align-content:center;gap:22px;padding:clamp(28px,5vw,56px);display:grid}.articleMeta{color:var(--rust-dark);letter-spacing:.04em;flex-wrap:wrap;align-items:center;gap:12px;font-size:.8rem;font-weight:850;display:flex}.articleMeta time{color:var(--green-soft-ink)}.featuredTaxCopy h3,.taxArticleRow h3,.taxStartPanel h2{font-family:var(--font-serif), Georgia, serif;letter-spacing:0;margin:0;font-weight:700}.featuredTaxCopy h3{max-width:780px;font-size:clamp(2.2rem,3.8vw,3.65rem);line-height:.96}.featuredTaxCopy p{max-width:720px;color:var(--muted);margin:0;font-size:clamp(1.06rem,1.4vw,1.22rem);line-height:1.62}.featuredTaxCopy a,.taxStartPanel>a{width:fit-content;color:var(--green);align-items:center;gap:10px;font-weight:850;display:inline-flex}.taxArticleLayout{grid-template-columns:minmax(0,1fr) minmax(280px,.38fr);align-items:start;gap:clamp(28px,5vw,64px);margin-top:clamp(30px,5vw,56px);display:grid}.taxArticleList{gap:14px;display:grid}.taxArticleRow{border:1px solid var(--line-faint);background:var(--cream-64);border-radius:6px;grid-template-columns:minmax(150px,.28fr) 1fr auto;align-items:center;gap:22px;padding:clamp(22px,3vw,32px);display:grid}.taxArticleThumb{aspect-ratio:16/9;background:var(--paper);border-radius:6px;width:100%;overflow:hidden}.taxArticleThumb img{object-fit:cover;width:100%;height:100%;display:block}.taxArticleRow h3{margin-top:10px;font-size:clamp(1.8rem,2.6vw,2.6rem);line-height:.98}.taxArticleRow p{max-width:760px;color:var(--muted);margin:12px 0 0;line-height:1.58}.taxArticleRow>a{border:1px solid var(--line);width:48px;height:48px;color:var(--green);border-radius:50%;place-items:center;transition:background .18s,color .18s,transform .18s;display:grid}.taxArticleRow>a:hover,.taxArticleRow>a:focus-visible{background:var(--green);color:var(--paper);transform:translate(2px)}.taxBoardSection{background:var(--paper);gap:28px;display:grid}.taxBoardArchive .taxArchiveIntro{margin:0}.taxBoardArchive{background:0 0;grid-template-columns:minmax(240px,.86fr) repeat(3,minmax(0,1fr));gap:14px;display:grid}.taxBoardArchive .taxArchiveIntro,.taxBoardCard{border:1px solid var(--line-faint);background:var(--cream-panel-76);border-radius:6px;align-content:start;min-height:430px;padding:25px;display:grid}.taxBoardArchive .taxArchiveIntro{background:var(--cream-panel-86)}.taxBoardCard{transition:background var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);gap:17px;overflow:hidden}.taxBoardCard:hover{background:var(--cream-strong);box-shadow:0 14px 26px var(--shadow-ink-soft);transform:translateY(-4px)}.taxBoardCard img{aspect-ratio:16/9;object-fit:cover;filter:saturate(.9);width:100%;height:auto;transition:filter var(--motion-medium) var(--ease-out-quart), transform .52s var(--ease-out-quart)}.taxBoardCard:hover img{filter:saturate();transform:scale(1.025)}.taxBoardCard h3{font-family:var(--font-serif), Georgia, serif;margin:10px 0 0;font-size:clamp(1.5rem,2.1vw,2.35rem);line-height:1}.taxBoardCard p{color:var(--muted);line-height:1.52}.taxBoardCard a{min-height:44px;color:var(--green);transition:color var(--motion-fast) var(--ease-out-quart);align-items:center;gap:10px;font-weight:850;display:inline-flex}.taxBoardCard a svg,.featuredTaxCopy a svg,.taxStartPanel>a svg,.taxBackLink svg,.whoStoryCopy a svg,.whoTrustBand a svg{transition:transform var(--motion-medium) var(--ease-out-quart)}.taxBoardCard a:hover,.taxBoardCard a:focus-visible{color:var(--rust)}.taxBoardCard a:hover svg,.taxBoardCard a:focus-visible svg,.featuredTaxCopy a:hover svg,.featuredTaxCopy a:focus-visible svg,.taxStartPanel>a:hover svg,.taxStartPanel>a:focus-visible svg,.taxBackLink:hover svg,.taxBackLink:focus-visible svg,.whoStoryCopy a:hover svg,.whoStoryCopy a:focus-visible svg,.whoTrustBand a:hover svg,.whoTrustBand a:focus-visible svg{transform:translate(5px)}.taxDecisionBand{border:1px solid var(--warm-paper-20);background:var(--warm-paper-20);grid-template-columns:repeat(3,minmax(0,1fr));gap:1px;display:grid}.taxDecisionBand article{background:var(--night-green);color:var(--paper);transition:background var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);grid-template-columns:auto 1fr;gap:12px;padding:23px;display:grid}.taxDecisionBand article:hover{background:color-mix(in srgb, var(--night-green) 88%, var(--green));transform:translateY(-3px)}.taxDecisionBand svg{color:var(--gold)}.taxDecisionBand h3{margin:0}.taxDecisionBand p{color:var(--paper-90);margin:6px 0 0;line-height:1.5}.taxStartPanel{background:var(--night-green);color:var(--paper);border-radius:6px;gap:20px;padding:28px;display:grid;position:sticky;top:118px}.taxStartPanel h2{font-size:clamp(1.8rem,2.4vw,2.45rem);line-height:1}.taxStartPanel>svg{color:var(--gold)}.taxStartPanel>div{gap:18px;display:grid}.taxStartPanel article{grid-template-columns:auto 1fr;gap:12px;display:grid}.taxStartPanel article svg{color:var(--gold);margin-top:2px}.taxStartPanel h3{margin:0;font-size:1rem}.taxStartPanel p{color:var(--paper-76);margin:6px 0 0;font-size:.94rem;line-height:1.5}.taxStartPanel>a{color:var(--paper)}.taxArticlePage{background:linear-gradient(180deg, var(--paper-86), var(--warm-paper-84)), var(--paper)}.taxArticleHero{grid-template-columns:minmax(0,1fr) minmax(280px,.36fr);align-items:end;gap:clamp(30px,6vw,82px);padding:clamp(54px,7vw,92px) clamp(22px,5vw,72px);display:grid}.taxArticleHeroCopy{max-width:860px}.taxBackLink{color:var(--green);align-items:center;gap:10px;margin-bottom:30px;font-weight:850;display:inline-flex}.taxArticleHero h1{max-width:920px;color:var(--ink);font-family:var(--font-serif), Georgia, serif;letter-spacing:0;text-wrap:balance;margin:24px 0 0;font-size:clamp(3.2rem,6.8vw,6rem);font-weight:700;line-height:.92}.taxArticleHeroCopy>p{max-width:70ch;color:var(--ink-soft);margin:26px 0 0;font-size:clamp(1.12rem,1.5vw,1.35rem);line-height:1.62}.taxArticleHero .articleMeta{color:var(--muted);letter-spacing:0;gap:10px;font-size:.92rem;font-weight:650}.taxArticleHero .articleMeta span,.taxArticleHero .articleMeta time{align-items:center;display:inline-flex}.taxArticleHero .articleMeta span+span:before,.taxArticleHero .articleMeta time:before{background:var(--gold);content:"";border-radius:50%;width:4px;height:4px;margin-right:10px}.taxArticleContents,.taxArticleSideRail{border:1px solid var(--line-soft);background:var(--cream-panel-74);box-shadow:inset 0 5px 0 var(--gold), 0 10px 18px var(--shadow-ink-light);border-radius:6px;gap:18px;padding:26px;display:grid;position:sticky;top:118px}.taxArticleContents svg,.taxArticleSideRail span{color:var(--gold)}.taxArticleContents h2{font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(1.5rem,1.8vw,1.92rem);line-height:1.04}.taxArticleContents nav{border-top:1px solid var(--line-faint);display:grid}.taxArticleContents a,.taxArticleSideRail a{border-bottom:1px solid var(--line-faint);min-height:46px;color:var(--green);letter-spacing:.04em;text-transform:uppercase;transition:color var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);justify-content:space-between;align-items:center;gap:12px;font-size:.8rem;font-weight:850;display:inline-flex}.taxArticleContents a:after{content:"->";color:var(--rust);letter-spacing:0;transition:transform var(--motion-medium) var(--ease-out-quart)}.taxArticleContents a:hover,.taxArticleContents a:focus-visible,.taxArticleSideRail a:hover,.taxArticleSideRail a:focus-visible{color:var(--rust);transform:translate(4px)}.taxArticleContents a:hover:after,.taxArticleContents a:focus-visible:after{transform:translate(4px)}.taxQuickRead{border:1px solid var(--line-soft);background:linear-gradient(135deg, var(--cream-panel), var(--cream-70)), var(--cream);border-radius:6px;grid-template-columns:minmax(240px,.48fr) minmax(0,1fr);align-items:stretch;gap:clamp(22px,4vw,46px);margin:0 clamp(22px,5vw,72px) clamp(36px,5vw,62px);padding:clamp(24px,4vw,42px);scroll-margin-top:118px;display:grid}.taxQuickRead h2{max-width:540px;color:var(--ink);font-family:var(--font-serif), Georgia, serif;text-wrap:balance;margin:12px 0 0;font-size:clamp(1.9rem,2.8vw,2.85rem);line-height:1}.taxQuickReadGrid{border:1px solid var(--line-faint);background:var(--line-faint);border-radius:6px;grid-template-columns:repeat(3,minmax(0,1fr));gap:1px;display:grid;overflow:hidden}.taxQuickReadGrid article{background:var(--paper);align-content:start;gap:10px;min-width:0;padding:clamp(18px,2.3vw,24px);display:grid}.taxQuickReadGrid span{color:var(--rust);letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxQuickReadGrid strong{color:var(--green-dark);font-family:var(--font-serif), Georgia, serif;overflow-wrap:anywhere;text-wrap:balance;font-size:clamp(1.35rem,1.8vw,1.82rem);line-height:1.06}.taxQuickReadGrid p{color:var(--ink-soft);margin:0;line-height:1.55}.taxArticleImageBand{border:1px solid var(--line-soft);background:var(--green-dark);border-radius:6px;margin:0 clamp(22px,5vw,72px);position:relative;overflow:hidden}.taxArticleImageBand img{object-fit:cover;filter:saturate(.9);width:100%;max-height:430px;transition:filter .52s var(--ease-out-quart), transform .72s var(--ease-out-quart);display:block}.taxArticleImageBand:hover img{filter:saturate();transform:scale(1.015)}.taxArticleImageBand>div{border:1px solid var(--paper-22);background:var(--night-green-90);max-width:360px;color:var(--paper);border-radius:6px;padding:20px;position:absolute;bottom:26px;right:26px}.taxArticleImageBand span,.taxArticleSectionMark,.taxArticleSideRail span,.taxArticleCta span{color:var(--rust-dark);letter-spacing:.04em;font-size:.82rem;font-weight:850}.taxArticleImageBand div span,.taxArticleCta span{color:var(--gold)}.taxArticleImageBand p{color:var(--paper-82);margin:8px 0 0;line-height:1.52}.taxArticleShell{grid-template-columns:minmax(0,1fr) minmax(260px,.34fr);align-items:start;gap:clamp(42px,7vw,96px);padding:clamp(62px,7vw,104px) clamp(22px,5vw,72px);display:grid}.taxArticleBody{max-width:76ch}.originalTaxArticle .taxArticleShell{grid-template-columns:minmax(0,min(100%,1040px));justify-content:center}.originalTaxArticle .taxArticleBody,.originalTaxArticle .taxArticleSideRail{width:100%;max-width:1040px}.originalTaxArticle .taxArticleSideRail{position:static}.originalTaxArticle .taxArticleBody section,.originalTaxArticle .taxArticleBody section:nth-of-type(2n),.originalTaxArticle .taxArticleBody section:nth-of-type(3n){max-width:none}@media (min-width:1181px){.originalTaxArticle .taxFicaScenarioGrid,.trustTaxArticle .taxOriginalImpactGrid{grid-template-columns:repeat(3,minmax(0,1fr))}.trustTaxArticle .taxOriginalImpactGrid article:nth-child(3){grid-column:auto}.trustTaxArticle .taxLegacyPanelGrid{grid-template-columns:repeat(3,minmax(0,1fr))}.trustTaxArticle .taxLegacyPanelGrid .taxFicaPanel.impact{grid-column:auto}}.taxArticleBody section{scroll-margin-top:118px}.taxArticleBody section+section{border-top:1px solid var(--line-soft);margin-top:clamp(52px,7vw,88px);padding-top:clamp(42px,6vw,68px)}.taxArticleBody section:nth-of-type(2n){max-width:68ch}.taxArticleBody section:nth-of-type(3n){max-width:76ch}.taxArticleBody h2{max-width:16ch;color:var(--ink);font-family:var(--font-serif), Georgia, serif;letter-spacing:0;text-wrap:balance;margin:12px 0 0;font-size:clamp(2.1rem,3.2vw,3.2rem);font-weight:700;line-height:1}.taxArticleBody p,.taxArticleBody li{max-width:70ch;color:var(--ink-soft);font-size:1.06rem;line-height:1.68}.taxArticleBody p{margin:18px 0 0}.taxArticleCallout,.taxArticleDisclosure{border:1px solid var(--gold-38);background:var(--cream-panel);border-radius:6px;grid-template-columns:auto 1fr;gap:14px;margin-top:28px;padding:22px;display:grid}.taxArticleCallout svg,.taxArticleDisclosure svg,.taxCaseStudy svg{color:var(--gold)}.taxArticleCallout p,.taxArticleDisclosure p{color:var(--ink);margin:0}.taxCaseStudy{grid-template-columns:minmax(0,1.2fr) repeat(2,minmax(0,.9fr));gap:14px;margin-top:32px;display:grid}.taxCaseStudy div{border:1px solid var(--line-faint);background:var(--cream-68);border-radius:6px;align-content:start;gap:12px;min-height:178px;padding:22px;display:grid}.taxCaseStudy div:first-child{background:var(--cream-panel)}.taxCaseStudy span{color:var(--rust);letter-spacing:.08em;text-transform:uppercase;font-size:.76rem;font-weight:850}.taxCaseStudy strong{color:var(--ink);font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.45rem,2vw,1.9rem);line-height:1.05}.taxArticleBody blockquote{border:1px solid var(--line-soft);background:var(--night-green);color:var(--paper);font-family:var(--font-serif), Georgia, serif;border-radius:6px;margin:clamp(32px,5vw,48px) 0;padding:clamp(28px,4vw,42px);font-size:clamp(1.75rem,2.7vw,2.65rem);font-weight:700;line-height:1.14}.taxComparisonTable{border:1px solid var(--line-soft);background:var(--line-faint);border-radius:6px;margin-top:34px;display:grid;overflow:hidden}.taxComparisonTable>div{grid-template-columns:.8fr repeat(2,1fr);gap:1px;display:grid}.taxComparisonTable span{background:var(--cream-78);color:var(--ink-soft);padding:16px;line-height:1.5}.taxComparisonTable>div:first-child span{background:var(--night-green);color:var(--paper);letter-spacing:.08em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxComparisonTable [role=rowheader]{color:var(--ink);font-weight:850}.taxArticleChecklist{gap:12px;margin:32px 0 0;padding:0;list-style:none;display:grid}.taxArticleChecklist li{border:1px solid var(--line-faint);background:var(--cream-62);border-radius:6px;grid-template-columns:auto 1fr;align-items:start;gap:12px;padding:16px;display:grid}.taxArticleChecklist svg{color:var(--green);margin-top:4px}.taxOriginalStoryBand{border:1px solid var(--line-soft);background:var(--cream-70);border-radius:6px;grid-template-columns:minmax(300px,.82fr) minmax(360px,1fr);align-items:stretch;gap:clamp(28px,5vw,62px);margin:0 clamp(22px,5vw,72px);scroll-margin-top:118px;display:grid;overflow:hidden}.taxOriginalStoryImage{background:var(--green-dark);min-height:420px}.taxOriginalStoryImage img{object-fit:cover;width:100%;height:100%;display:block}.taxOriginalStoryCopy{align-content:center;gap:18px;padding:clamp(28px,5vw,56px);display:grid}.taxOriginalStoryCopy h2{max-width:620px;font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(2.35rem,4vw,4.1rem);line-height:.98}.taxOriginalStoryCopy p{max-width:62ch;color:var(--ink-soft);margin:0;font-size:clamp(1.04rem,1.28vw,1.18rem);line-height:1.62}.taxOriginalGoalGrid,.taxOriginalImpactGrid,.taxOriginalSummary,.taxFormComparison{gap:16px;display:grid}.taxOriginalGoalGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.taxOriginalGoalGrid article,.taxOriginalImpactGrid article,.taxOriginalSummary article,.taxLineGrid article{border:1px solid var(--line-soft);background:var(--cream-68);border-radius:6px;align-content:start;gap:12px;display:grid}.taxOriginalGoalGrid article{min-height:250px;padding:clamp(22px,3vw,30px)}.taxOriginalGoalGrid svg,.taxOriginalSummary svg{color:var(--green)}.taxOriginalGoalGrid span,.taxOriginalImpactGrid span,.taxOriginalSummary span,.taxLineGrid span,.taxCodePanel span{color:var(--rust);letter-spacing:.08em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxOriginalGoalGrid strong,.taxOriginalImpactGrid strong,.taxOriginalSummary strong,.taxLineGrid strong{color:var(--ink);font-family:var(--font-serif), Georgia, serif;font-weight:700;line-height:.96}.taxOriginalGoalGrid strong{font-size:clamp(2.1rem,3.6vw,3.45rem)}.taxOriginalGoalGrid p,.taxOriginalImpactGrid p{color:var(--ink-soft);margin:0;line-height:1.55}.taxOriginalImpactGrid{grid-template-columns:repeat(2,minmax(0,1fr));margin:28px 0}.taxOriginalImpactGrid article{min-height:176px;padding:26px}.taxOriginalImpactGrid article:nth-child(3){grid-column:1/-1}.taxOriginalImpactGrid article:nth-child(2){background:var(--night-green)}.taxOriginalImpactGrid article:nth-child(2) span{color:var(--gold)}.taxOriginalImpactGrid article:nth-child(2) strong{color:var(--paper)}.taxOriginalImpactGrid article:nth-child(2) p{color:var(--cream-soft)}.taxOriginalImpactGrid strong{overflow-wrap:anywhere;text-wrap:balance;font-size:clamp(1.58rem,2.35vw,2.22rem);line-height:1.16}.taxCodePanel{background:var(--night-green);color:var(--paper);border-radius:6px;gap:18px;margin:28px 0;padding:clamp(24px,4vw,34px);display:grid}.taxCodePanel>div{align-items:center;gap:14px;display:flex}.taxCodePanel svg,.taxCodePanel span{color:var(--gold)}.taxCodePanel h3{max-width:720px;color:var(--cream-soft);font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(1.9rem,3vw,2.9rem);line-height:1}.taxArticleBody .taxCodePanel h3{color:var(--cream-soft)}.taxCodePanel p{max-width:820px;color:var(--cream-soft);margin:0;line-height:1.7}.taxLineGrid{grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-top:28px;display:grid}.taxLineGrid article{min-height:132px;padding:18px}.taxLineGrid strong{font-size:clamp(1.35rem,2vw,1.85rem)}.taxOriginalSummary{grid-template-columns:repeat(2,minmax(0,1fr));margin-top:28px}.taxOriginalSummary article{min-height:160px;padding:24px}.taxOriginalSummary strong{font-size:clamp(1.8rem,3vw,2.8rem)}.taxFormComparison{grid-template-columns:repeat(2,minmax(0,1fr));margin-top:28px}.taxFormComparison figure{border:1px solid var(--line-soft);background:var(--night-green);box-shadow:0 18px 34px var(--shadow-ink-medium);border-radius:6px;gap:0;margin:0;display:grid;overflow:hidden}.taxFormComparison img{border:1px solid var(--line-faint);background:var(--white);filter:contrast(1.08)saturate(.92);width:calc(100% - 24px);height:auto;margin:12px;display:block;box-shadow:0 10px 22px #030e0933}.taxFormComparison figcaption{color:var(--gold);letter-spacing:.08em;text-transform:uppercase;padding:14px 16px;font-size:.78rem;font-weight:850}.taxMethodologyTable{border:1px solid var(--line-soft);background:var(--line-faint);border-radius:6px;gap:1px;margin-top:28px;padding:10px;display:grid;overflow:hidden}.taxMethodologyTable>div{grid-template-columns:minmax(160px,.32fr) 1fr;gap:1px;display:grid}.taxMethodologyTable span,.taxMethodologyTable strong{background:var(--cream-78);padding:18px 20px;line-height:1.5}.taxMethodologyTable span{color:var(--rust);letter-spacing:.08em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxMethodologyTable strong{color:var(--ink)}.taxOriginalProfile{border:1px solid var(--line-soft);background:var(--cream-70);border-radius:6px;grid-template-columns:repeat(2,minmax(0,1fr));align-items:stretch;gap:clamp(24px,4vw,52px);margin:clamp(42px,6vw,72px) clamp(22px,5vw,72px) 0;padding:clamp(28px,5vw,48px);scroll-margin-top:118px;display:grid}.taxCaseHeading{grid-column:1/-1}.taxCasePortrait{background:var(--night-green);border-radius:6px;min-width:0;min-height:0;margin:0;position:relative;overflow:hidden}.taxCasePortrait img{object-fit:cover;object-position:center 40%;filter:saturate(.92);width:100%;height:100%;position:absolute;inset:0}.taxCaseDetails{align-content:start;gap:clamp(22px,2.5vw,32px);min-width:0;display:grid}.taxOriginalProfile h2{max-width:560px;color:var(--ink);font-family:var(--font-serif), Georgia, serif;margin:12px 0 0;font-size:clamp(2.1rem,3.4vw,3.6rem);line-height:.98}.taxOriginalProfile p{max-width:560px;color:var(--muted);margin:18px 0 0;font-size:clamp(1.04rem,1.28vw,1.18rem);line-height:1.65}@media (max-width:1080px){.taxOriginalProfile{grid-template-columns:1fr}.taxCaseHeading{grid-column:auto}.taxCasePortrait{aspect-ratio:4/5;width:min(100%,620px)}}.taxAttorneyFactGrid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;display:grid}.taxAttorneyFactGrid article,.taxFicaPanel,.taxEquationStack article,.taxWageComparison,.taxBookkeepingGrid article,.taxPayrollGrid article{border:1px solid var(--line-soft);border-radius:6px;min-width:0}.taxAttorneyFactGrid article{background:var(--night-green);min-height:210px;color:var(--paper);align-content:start;gap:10px;padding:20px;display:grid}.taxAttorneyFactGrid svg,.taxBookkeepingGrid svg,.taxPayrollGrid svg{color:var(--gold)}.taxAttorneyFactGrid span,.taxFicaPanel h3,.taxFicaPanel span,.taxEquationStack h3,.taxEquationPart span,.taxBookkeepingGrid h3,.taxPayrollGrid h3,.taxAppendixList a{letter-spacing:.06em;overflow-wrap:anywhere;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxAttorneyFactGrid span,.taxEquationStack h3,.taxBookkeepingGrid h3,.taxPayrollGrid h3{color:var(--gold)}.taxAttorneyFactGrid strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;overflow-wrap:anywhere;text-wrap:balance;font-size:clamp(1.35rem,2vw,2rem);line-height:1.04}.taxAttorneyFactGrid p{color:var(--paper-76);margin:0;font-size:.95rem;line-height:1.52}.taxFicaScenarioGrid{grid-template-columns:repeat(auto-fit,minmax(min(100%,220px),1fr));gap:16px;margin-top:30px;display:grid}.taxFicaPanel{background:var(--night-green);color:var(--paper);box-shadow:0 10px 18px var(--shadow-ink-light);gap:20px;padding:0 20px 24px;display:grid}.taxFicaPanel h3{color:var(--cream-solid);letter-spacing:.04em;overflow-wrap:anywhere;word-break:normal;text-align:center;text-wrap:balance;align-items:center;min-height:64px;margin:0 -20px;padding:14px 16px;font-size:clamp(.68rem,.82vw,.76rem);line-height:1.24;display:grid}.taxFicaPanel.before h3{background:var(--red)}.taxFicaPanel.after h3{background:var(--green-canvas)}.taxFicaPanel.impact h3{background:var(--green)}.taxFicaPanel div{text-align:center;justify-items:center;gap:7px;min-width:0;padding-top:2px;display:grid}.taxFicaPanel div+div{border-top:1px solid var(--paper-18);padding-top:14px}.taxFicaPanel strong{color:var(--gold-bright);font-family:var(--font-serif), Georgia, serif;overflow-wrap:anywhere;text-wrap:balance;font-size:clamp(1.58rem,2.55vw,2.36rem);line-height:1.18;display:block}.taxFicaPanel.before strong{color:var(--rust-warm)}.taxFicaPanel.after strong{color:var(--paper)}.taxFicaPanel span{max-width:29ch;color:var(--paper-86);letter-spacing:.025em;overflow-wrap:anywhere;font-size:clamp(.68rem,.82vw,.76rem);line-height:1.38}.taxEquationStack{gap:18px;margin-top:30px;display:grid}.taxEquationStack article{background:var(--night-green);color:var(--paper);gap:16px;padding:22px;display:grid}.taxArticleBody .taxEquationStack h3{color:var(--paper);font-family:var(--font-sans), Arial, sans-serif;letter-spacing:.04em;text-align:center;text-wrap:balance;text-transform:uppercase;margin:0;font-size:clamp(.7rem,.88vw,.78rem);font-weight:850;line-height:1.38}.taxEquationStack article>div{grid-template-columns:repeat(4,minmax(118px,1fr));align-items:stretch;gap:14px;display:grid}.taxEquationPart{border:1px solid var(--paper-22);text-align:center;border-radius:5px;align-content:center;gap:10px;min-height:150px;padding:20px 16px;display:grid;position:relative}.taxEquationPart strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;overflow-wrap:anywhere;text-wrap:balance;font-size:clamp(1.22rem,1.85vw,1.86rem);line-height:1.06}.taxEquationPart span{color:var(--paper-72);letter-spacing:.025em;font-size:clamp(.66rem,.82vw,.76rem);line-height:1.32}.taxEquationPart svg{z-index:1;background:var(--night-green);color:var(--gold);border-radius:999px;padding:3px;position:absolute;top:50%;right:-21px;transform:translateY(-50%)}.taxWageComparison{border:1px solid var(--line-soft);background:var(--line-soft);border-radius:6px;gap:1px;margin-top:30px;padding:10px;display:grid;overflow:hidden}.taxWageComparison>div{grid-template-columns:minmax(190px,.62fr) repeat(2,minmax(0,1fr));gap:1px;display:grid}.taxWageComparison strong,.taxWageComparison span{background:var(--night-green);min-height:124px;color:var(--paper);overflow-wrap:anywhere;align-content:center;gap:10px;min-width:0;padding:22px;display:grid}.taxWageComparison strong{font-family:var(--font-serif), Georgia, serif;text-wrap:balance;font-size:clamp(1.45rem,2.1vw,2.05rem);line-height:1.08}.taxWageComparison b{color:var(--gold-bright);font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.2rem,1.75vw,1.64rem)}.taxArticleBody h3{color:var(--ink);font-family:var(--font-serif), Georgia, serif;margin:34px 0 0;font-size:clamp(1.6rem,2.4vw,2.3rem);line-height:1.04}.taxArticleBody .taxFicaPanel h3{color:var(--cream-solid);font-family:var(--font-sans), Arial, sans-serif;letter-spacing:.04em;text-transform:uppercase;margin:0 -20px;font-size:clamp(.68rem,.82vw,.76rem);font-weight:850;line-height:1.24}.taxDividendList,.taxAppendixList{margin:18px 0 0;padding-left:1.25rem}.taxDividendList li+li,.taxAppendixList li+li{margin-top:8px}.taxBookkeepingGrid,.taxPayrollGrid{gap:16px;margin-top:28px;display:grid}.taxBookkeepingGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.taxPayrollGrid{grid-template-columns:repeat(3,minmax(0,1fr))}.taxBookkeepingGrid article,.taxPayrollGrid article{background:var(--cream-68);align-content:start;gap:12px;padding:22px;display:grid}.taxBookkeepingGrid h3,.taxPayrollGrid h3{color:var(--rust);font-family:var(--font-sans), Arial, sans-serif;letter-spacing:.045em;margin:0;font-size:clamp(.78rem,1vw,.9rem);line-height:1.22}.taxBookkeepingGrid p,.taxPayrollGrid ul{margin:0}.taxPayrollGrid ul{gap:10px;padding-left:1rem;display:grid}.taxPayrollGrid a,.taxAppendixList a{color:var(--green);text-decoration:underline;-webkit-text-decoration-color:var(--gold);text-decoration-color:var(--gold);text-underline-offset:4px}.taxAppendixList a{letter-spacing:.02em;text-transform:none}.taxFormPanelGrid .taxFicaPanel h3{min-height:56px}.taxLegacyPanelGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.taxLegacyPanelGrid .taxFicaPanel.impact{grid-column:1/-1}.taxLegacyPanelGrid .taxFicaPanel{gap:22px;padding-bottom:28px}.taxLegacyPanelGrid .taxFicaPanel h3{min-height:58px}.taxLegacyPanelGrid .taxFicaPanel div{gap:8px}.taxLegacyPanelGrid .taxFicaPanel strong{overflow-wrap:anywhere;font-size:clamp(1.28rem,1.86vw,1.74rem);line-height:1.18}.taxLegacyPanelGrid .taxFicaPanel span{max-width:28ch;font-size:clamp(.68rem,.8vw,.75rem);line-height:1.35}.taxComboEquation{grid-template-columns:minmax(0,1fr) auto minmax(0,1fr) auto minmax(0,.82fr);align-items:stretch;gap:12px;margin-top:30px;display:grid}.taxComboEquation article{border:1px solid var(--line-soft);background:var(--night-green);min-height:150px;color:var(--paper);text-align:center;border-radius:6px;align-content:center;justify-items:center;gap:12px;padding:22px;display:grid}.taxComboEquation>svg{color:var(--gold);align-self:center}.taxComboEquation article svg{color:var(--gold)}.taxComboEquation strong{max-width:18ch;color:var(--paper);font-family:var(--font-serif), Georgia, serif;text-wrap:balance;font-size:clamp(1.35rem,2.2vw,2rem);line-height:1}.taxPlanCostGrid,.taxRetirementResultGrid,.taxCensusGrid{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:30px;display:grid}.taxPlanCostGrid article{border:1px solid var(--line-soft);background:var(--night-green);color:var(--paper);border-radius:6px;gap:18px;padding:24px;display:grid}.taxPlanCostGrid article>span,.taxCensusGrid h3,.taxComboMethodology span:first-child,.taxComboMethodology div:first-child strong{color:var(--gold);letter-spacing:.06em;text-transform:uppercase;font-size:.78rem;font-weight:850}.taxPlanCostGrid div{border-top:1px solid var(--paper-18);gap:4px;padding-top:14px;display:grid}.taxPlanCostGrid strong{color:var(--gold-bright);font-family:var(--font-serif), Georgia, serif;overflow-wrap:anywhere;text-wrap:balance;font-size:clamp(1.58rem,2.35vw,2.16rem);line-height:1.16;display:block}.taxPlanCostGrid p{color:var(--paper-74);margin:0;line-height:1.45}.taxRetirementFactGrid article{min-height:150px}.taxRetirementFactGrid svg{color:var(--green)}.taxRetirementResultGrid .taxFicaPanel,.taxCensusGrid article{min-width:0}.taxCensusGrid h3{color:var(--rust);font-family:var(--font-sans), Arial, sans-serif;margin:0 0 12px;line-height:1.2}.taxCensusTable,.taxComboMethodology{border:1px solid var(--line-soft);background:var(--line-faint);border-radius:6px;gap:1px;padding:10px;display:grid;overflow:hidden}.taxCensusTable>div{grid-template-columns:minmax(110px,1.1fr) .42fr .85fr 1fr .7fr;gap:1px;display:grid}.taxCensusTable span,.taxComboMethodology span,.taxComboMethodology strong{background:var(--cream-78);min-width:0;color:var(--muted);overflow-wrap:anywhere;padding:12px;font-size:.88rem;line-height:1.35}.taxCensusTable>div:first-child span{background:var(--night-green);color:var(--paper);letter-spacing:.04em;text-transform:uppercase;font-size:.7rem;font-weight:850}.taxComboMethodology>div{grid-template-columns:minmax(150px,.8fr) repeat(2,minmax(0,1fr));gap:1px;display:grid}.taxComboMethodology div:first-child span,.taxComboMethodology div:first-child strong{background:var(--night-green);color:var(--paper)}.taxComboMethodology strong{color:var(--ink);font-weight:850}.trustTaxArticle .taxFormComparison{grid-template-columns:1fr}.trustTaxArticle .taxFormComparison img{width:calc(100% - 20px);margin:10px}.taxArticleSideRail span{color:var(--rust-dark)}.taxArticleSideRail p{color:var(--ink-soft);margin:0;line-height:1.62}.taxArticleSideRail a{border-bottom:0}.taxArticleCta{background:var(--night-green);color:var(--paper);border-radius:6px;justify-content:space-between;align-items:center;gap:28px;margin:0 clamp(22px,5vw,72px) clamp(64px,8vw,112px);padding:clamp(26px,4vw,42px);display:flex}.taxArticleCta h2{max-width:700px;font-family:var(--font-serif), Georgia, serif;margin:10px 0 0;font-size:clamp(2rem,3.2vw,3.4rem);line-height:.98}.taxArticleCta p{max-width:620px;color:var(--paper-86);margin:16px 0 0;line-height:1.62}.taxArticleCta ul{gap:8px;max-width:660px;margin:20px 0 0;padding:0;list-style:none;display:grid}.taxArticleCta li{color:var(--paper-86);padding-left:20px;line-height:1.48;position:relative}.taxArticleCta li:before{background:var(--gold);content:"";border-radius:50%;width:7px;height:7px;position:absolute;top:.68em;left:0;transform:translateY(-50%)}.taxArticleCta>div:last-child{flex-wrap:wrap;justify-content:flex-end;gap:14px;display:flex}.captainPage{background:var(--paper);color:var(--ink)}.captainHero{background:var(--green-black);isolation:isolate;height:clamp(560px,68vh,660px);display:grid;position:relative;overflow:hidden}.captainHero>img{object-fit:cover;object-position:50% 50%;filter:saturate(.92)contrast(1.04);width:100%;height:100%;transform:none}.captainHero:after{z-index:1;content:"";background:linear-gradient(90deg, var(--green-black) 0%, var(--night-green-90) 27%, #10160f2e 62%, #10160f05 100%), linear-gradient(180deg, #10160f14, #10160f8f);position:absolute;inset:0}.captainHeroOverlay{z-index:2;width:min(680px,100% - 44px);min-height:100%;color:var(--paper);align-content:end;gap:18px;padding:clamp(70px,8vw,118px) clamp(22px,6vw,72px);display:grid;position:absolute}.captainBackLink{width:fit-content;color:var(--paper);align-items:center;gap:8px;font-weight:850;text-decoration:none;display:inline-flex}.captainHeroOverlay>span,.captainSplit>div>span{color:var(--gold-bright);letter-spacing:.1em;text-transform:uppercase;font-size:.84rem;font-weight:850}.captainHeroOverlay h1{max-width:9ch;color:var(--paper);font-family:var(--font-serif), Georgia, serif;text-wrap:balance;margin:0;font-size:clamp(3.9rem,7vw,6rem);line-height:.88}.captainHeroOverlay p{max-width:34rem;color:var(--paper-90);margin:0;font-size:clamp(1.12rem,1.6vw,1.36rem);line-height:1.62}.captainArticleBand,.captainFinale{padding:clamp(72px,9vw,128px) clamp(22px,5vw,72px)}.captainMilestones{border-top:1px solid var(--gold-44);background:var(--green-black);color:var(--paper);grid-template-columns:auto minmax(0,1fr);align-items:start;gap:clamp(22px,4vw,52px);padding:clamp(22px,2.5vw,34px) clamp(22px,5vw,72px);display:grid}.captainMilestones>span{color:var(--gold-bright);letter-spacing:.1em;text-transform:uppercase;white-space:nowrap;font-size:.82rem;font-weight:850}.captainMilestones ol{grid-template-columns:repeat(5,minmax(0,1fr));gap:clamp(14px,2.2vw,28px);margin:0;padding:0;list-style:none;display:grid}.captainMilestones li{border-left:1px solid var(--gold-50);gap:8px;padding-left:14px;display:grid}.captainMilestones strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.42rem,2vw,1.95rem);line-height:.98}.captainMilestones p{color:var(--paper-82);margin:0;font-size:.92rem;line-height:1.48}.captainIntro{grid-template-columns:minmax(260px,.64fr) minmax(0,.82fr);align-items:start;gap:clamp(36px,7vw,112px);display:grid}.captainIntro h2,.captainSplit h2,.captainFinale h2{color:var(--green-dark);font-family:var(--font-serif), Georgia, serif;text-wrap:balance;margin:0;font-size:clamp(2.8rem,5vw,5.1rem);line-height:.94}.captainStoryCopy{gap:20px;display:grid}.captainStoryCopy p{max-width:72ch;color:var(--ink-soft);text-wrap:pretty;margin:0;font-size:clamp(1.03rem,1.25vw,1.17rem);line-height:1.78}.captainSplit{grid-template-columns:minmax(0,.95fr) minmax(320px,.82fr);align-items:center;gap:clamp(32px,5vw,76px);display:grid}.captainSplit figure,.captainFinale figure{background:var(--green-black);border-radius:8px;margin:0;overflow:hidden}.captainSplit img,.captainFinale img{width:100%;height:auto;display:block}.captainDarkBand{background:var(--night-green)}.captainDarkBand h2{color:var(--paper)}.captainDarkBand .captainStoryCopy p{color:var(--paper-90)}.captainRunwayBand{background:linear-gradient(180deg, var(--cream-strong-94), var(--cream-70)), var(--cream);grid-template-columns:minmax(320px,.86fr) minmax(0,1fr)}.captainRunwayBand figure{background:linear-gradient(135deg, var(--warm-paper), var(--green-black)), var(--warm-paper)}.captainRunwayBand img{aspect-ratio:16/9;object-fit:cover}.captainFinale{background:var(--paper);grid-template-columns:minmax(320px,.82fr) minmax(0,1fr);align-items:center;gap:clamp(34px,6vw,88px);display:grid}.captainFinaleCopy{gap:22px;display:grid}.captainFinaleCopy .primaryAction{background:var(--red);width:fit-content;color:var(--paper);margin-top:12px}.captainFinaleCopy .primaryAction:hover,.captainFinaleCopy .primaryAction:focus-visible{background:var(--red-hover);box-shadow:0 10px 22px var(--red-shadow)}.whoLedgerIntro,.whoTeamSection,.whoStorySection,.whoCredentialsSection,.whoTimelineSection,.whoTrustBand{padding:clamp(60px,7.4vw,104px) clamp(22px,5vw,72px)}.whoKicker{color:var(--gold);letter-spacing:.14em;text-transform:uppercase;margin:14px 0 12px;font-weight:850}.whoTeamHero .whoKicker{color:var(--gold-bright)}.whoTeamHero h1{max-width:720px;font-family:var(--font-serif), Georgia, serif;overflow-wrap:anywhere;margin:0;font-size:clamp(3.55rem,6.4vw,5.72rem);line-height:.92}.whoTeamHero .whoSectionHeader>p:not(.whoKicker){max-width:680px;color:var(--paper-82);margin:28px 0 0;font-size:clamp(1.15rem,1.7vw,1.45rem);line-height:1.62}.whoLedgerIntro{background:var(--cream);grid-template-columns:minmax(320px,.95fr) minmax(420px,1.05fr);align-items:start;gap:clamp(32px,5vw,72px);padding-top:clamp(70px,8vw,116px);padding-bottom:clamp(70px,8vw,116px);scroll-margin-top:116px;display:grid}.whoLedgerIntro h2,.whoSectionHeader h2,.whoStoryCopy h2,.whoTimelineIntro h2,.whoTrustBand h2{font-family:var(--font-serif), Georgia, serif;text-wrap:balance;margin:0;font-size:clamp(2.45rem,4.25vw,4.25rem);line-height:.96}.whoLedgerIntro p,.whoSectionHeader p,.whoStoryCopy p,.whoTimelineIntro p{color:var(--ink-soft);margin:0;font-size:clamp(1.05rem,1.5vw,1.28rem);line-height:1.7}.whoLedgerCopy{gap:22px;max-width:760px;display:grid}.whoLedgerCopy a,.whoConversationLink{width:fit-content;min-height:44px;color:var(--rust);align-items:center;gap:10px;font-weight:850;display:inline-flex}.whoLedgerCopy a{border-bottom:2px solid var(--gold)}.whoTeamSection,.whoTimelineSection{background:var(--paper)}.whoTeamHero{background:linear-gradient(115deg, var(--green-dark-97), var(--green-94)), var(--green-dark);min-height:auto;color:var(--paper);padding-top:clamp(52px,6vw,80px);padding-bottom:clamp(58px,6.4vw,88px);scroll-margin-top:116px}.whoTeamHero .whoSectionHeader{gap:0;max-width:920px;margin-bottom:clamp(28px,3.8vw,50px);display:grid}.whoHeroActions{flex-wrap:wrap;align-items:center;gap:12px 22px;margin-top:clamp(22px,2.4vw,30px);display:flex}.whoHistoryLink{border-bottom:2px solid var(--gold);width:fit-content;min-height:44px;color:var(--paper);transition:color var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);align-items:center;gap:12px;padding:8px 0;font-weight:850;display:inline-flex}.whoHistoryLink:hover,.whoHistoryLink:focus-visible{color:var(--gold);transform:translate(4px)}.whoConversationLink{color:var(--paper-88);padding:8px 0}.whoConversationLink:hover,.whoConversationLink:focus-visible,.whoLedgerCopy a:hover,.whoLedgerCopy a:focus-visible{color:var(--gold)}.whoPageIndex{flex-wrap:wrap;gap:10px;max-width:740px;margin-top:clamp(20px,2.2vw,28px);display:flex}.whoPageIndex a{border:1px solid var(--warm-paper-28);background:var(--cream-08);min-height:44px;color:var(--paper);border-radius:5px;align-items:center;padding:0 13px;font-size:.84rem;font-weight:850;display:inline-flex}.whoPageIndex a:hover,.whoPageIndex a:focus-visible{border-color:var(--gold-72);background:var(--cream-12);color:var(--gold)}.whoSectionHeader,.whoTimelineIntro{max-width:980px;margin-bottom:clamp(32px,4.6vw,58px)}.whoTeamGrid{grid-template-columns:repeat(4,minmax(0,1fr));gap:clamp(16px,1.6vw,22px);display:grid}.whoTeamCard{border:1px solid var(--line-soft);background:var(--cream-64);min-height:100%;transition:border-color var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:6px;grid-template-rows:auto 1fr;display:grid;overflow:hidden}.whoTeamImageFrame{aspect-ratio:1;background:var(--cream-strong);overflow:hidden}.whoTeamImageFrame img{object-fit:cover;width:100%;height:100%;transition:filter var(--motion-medium) var(--ease-out-quart), transform .52s var(--ease-out-quart);display:block}.whoTeamCard:hover{border-color:var(--gold-52);box-shadow:0 16px 30px var(--shadow-ink-hover);transform:translateY(-4px)}.whoTeamCard:hover .whoTeamImageFrame img{filter:saturate(1.02)contrast(1.04);transform:scale(1.018)}.whoTeamCard:hover .whoTeamImageFrame img.stevenPortrait{transform:scale(1.44)}.whoTeamCard>div{align-content:start;gap:10px;padding:clamp(20px,2.2vw,28px);display:grid}.whoTeamCard span{color:var(--rust);letter-spacing:.13em;text-transform:uppercase;font-size:.82rem;font-weight:850}.whoTeamCard h3,.whoCredentialIntro h3,.whoLicensePanel h3{font-family:var(--font-serif), Georgia, serif;color:var(--green-dark);margin:0;font-size:clamp(1.85rem,2.5vw,2.55rem);line-height:1}.whoTeamCard strong{color:var(--green-dark);font-size:.96rem}.whoTeamCard p{color:var(--ink-soft);margin:0;line-height:1.58}.whoTeamHero .whoTeamCard{border-color:var(--gold-44);background:var(--cream-panel-86);color:var(--ink)}.whoTeamHero .whoTeamImageFrame img{object-position:center top}.whoTeamHero .whoTeamImageFrame img.stevenPortrait{object-position:50% 3%;transform-origin:50% 3%;transform:scale(1.42)}.whoTeamHero .whoTeamCard p+p{display:none}.whoStorySection{background:linear-gradient(90deg, var(--paper-90), var(--warm-paper-88)), var(--cream);grid-template-columns:minmax(280px,.82fr) minmax(440px,1.18fr);align-items:center;gap:clamp(32px,6vw,82px);display:grid}.whoStoryMedia{border:1px solid var(--gold-55);background:linear-gradient(135deg, var(--night-green-90), var(--green-dark-72)), var(--green-dark);border-radius:6px;place-items:center;min-height:clamp(320px,34vw,510px);padding:clamp(16px,2vw,26px);display:grid}.whoStoryMedia img{border:1px solid var(--paper-22);border-radius:6px;width:min(100%,460px);height:auto;box-shadow:0 22px 48px #030e0947}.whoStoryCompact{grid-template-columns:minmax(440px,.58fr) minmax(440px,.42fr);gap:clamp(28px,4.2vw,58px);padding-block:clamp(66px,6.6vw,90px)}.whoStoryCompact .whoStoryMedia{min-height:clamp(360px,38vw,560px);padding:clamp(10px,1.5vw,18px)}.whoStoryCompact .whoStoryMedia img{width:100%;max-width:680px}.whoStoryCopy{gap:22px;max-width:780px;display:grid}.whoStoryCopy a,.whoTrustBand a{width:fit-content;min-height:44px;color:var(--rust);align-items:center;gap:10px;font-weight:850;display:inline-flex}.whoCredentialsSection{background:color-mix(in srgb, var(--green-dark) 86%, var(--green));color:var(--paper);padding-block:clamp(40px,4.5vw,64px)}.whoCredentialsSection>.sectionIntro{margin-bottom:clamp(30px,3.5vw,44px)}.whoAwardPanel{border:1px solid var(--warm-paper-18);background:var(--warm-paper-18);grid-template-columns:repeat(2,minmax(0,1fr));gap:1px;margin-bottom:clamp(18px,2vw,24px);display:grid}.whoAwardPanel article{background:var(--evergreen-wash);grid-template-columns:repeat(2,minmax(0,1fr));align-items:stretch;min-height:clamp(290px,29vw,360px);display:grid}.whoAwardPanel p{color:var(--paper-90);margin:0;line-height:1.48}.whoAwardFamilyText>strong,.whoAwardRecognition strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.45rem,1.8vw,1.9rem);line-height:1.05}.whoAwardFamily{background:var(--green-deep);overflow:hidden}.whoAwardMedia{min-width:0;min-height:100%;position:relative}.whoAwardMedia img{width:100%;height:100%;display:block}.whoAwardFamilyMedia img{object-fit:cover;object-position:center}.whoAwardRecognitionMedia img{object-fit:cover;object-position:48% center}.whoAwardFamilyText,.whoAwardRecognitionText{align-content:center;gap:12px;padding:clamp(24px,2.5vw,34px);display:grid}.whoDesignationPanel{border:1px solid var(--warm-paper-18);background:var(--warm-paper-18);grid-template-columns:minmax(190px,.85fr) repeat(3,minmax(0,1fr));gap:1px;display:grid}.whoCredentialIntro,.whoCredentialCard{background:var(--evergreen-wash);align-content:center;gap:14px;min-height:210px;padding:clamp(22px,2.5vw,30px);display:grid}.whoCredentialIntro{color:var(--gold)}.whoCredentialIntro h3,.whoLicensePanel h3{color:var(--paper)}.whoCredentialIntro p,.whoLicensePanel>div p{color:var(--paper-90);text-wrap:pretty;margin:0;line-height:1.48}.whoCredentialLogo{align-items:center;min-height:82px;display:grid}.whoCredentialLogo img{object-fit:contain;width:min(100%,160px);height:auto;max-height:none}.whoCredentialCard strong{max-width:28ch;color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:clamp(1.25rem,1.65vw,1.55rem);line-height:1.05}.whoLicensePanel{border:1px solid var(--warm-paper-18);background:var(--warm-paper-18);grid-template-columns:minmax(220px,1.2fr) repeat(4,minmax(145px,1fr));gap:1px;margin-top:clamp(18px,2vw,24px);display:grid}.whoLicensePanel>div,.whoLicensePanel article{background:var(--evergreen-wash);align-content:center;gap:9px;min-height:132px;padding:22px;display:grid}.whoLicensePanel>div{color:var(--gold)}.whoLicensePanel article strong{font-family:var(--font-serif), Georgia, serif;font-size:1.9rem}.whoLicensePanel article>span{color:var(--paper-90);line-height:1.45}.whoLicensePortraitGroup{align-items:center;width:fit-content;min-height:50px;display:inline-flex}.whoLicensePortraitGroup .whoTimelinePortrait{border-color:var(--paper);box-shadow:0 10px 20px #030e093d}@media (min-width:1181px){.whoAwardPanel,.whoDesignationPanel,.whoLicensePanel{height:294px}.whoAwardPanel article{min-height:0}.whoAwardFamilyText,.whoAwardRecognitionText{padding:20px}.whoAwardPanel p{font-size:.94rem;line-height:1.38}}.whoTimelineSection{padding-top:clamp(66px,7vw,96px);scroll-margin-top:116px;overflow:visible}.whoTimelineIntro p{max-width:640px;color:var(--ink-soft);margin-top:20px}.whoTimelineCues{flex-wrap:wrap;align-items:center;gap:12px;margin-top:24px;display:flex}.whoTimelineCues span{border:1px solid var(--line);background:var(--cream-70);min-height:38px;color:var(--green-dark);border-radius:5px;align-items:center;gap:8px;padding:0 14px;font-size:.85rem;font-weight:850;display:inline-flex}.whoTimelineCues span:nth-child(2){border-color:var(--gold-72);background:var(--green-dark);color:var(--paper)}.whoTimelineScroller{scrollbar-color:var(--gold) var(--line-soft);padding:24px 0 18px;position:relative;overflow-x:auto}.whoTimelineScroller:before,.whoTimelineScroller:after{z-index:4;content:"";pointer-events:none;width:54px;display:block;position:absolute;top:0;bottom:18px}.whoTimelineScroller:before{background:linear-gradient(90deg, var(--paper), var(--warm-paper-0));left:0}.whoTimelineScroller:after{right:0}.whoTimeline{--timeline-axis:calc(50% - 16px);gap:0;min-width:3820px;min-height:660px;margin:0;padding:0 96px;list-style:none;display:flex;position:relative}.whoTimeline:before{top:var(--timeline-axis);content:"";background:linear-gradient(90deg, var(--gold-transparent), var(--gold), var(--gold-transparent));height:2px;position:absolute;left:40px;right:40px}.whoTimeline li{flex:0 0 278px;position:relative}.whoTimeline li:before{top:var(--timeline-axis);z-index:2;border:3px solid var(--gold);content:"";background:var(--green-dark);width:17px;height:17px;box-shadow:0 0 0 8px var(--paper);transition:background var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:50%;position:absolute;left:0;transform:translate(-50%,-50%)}.whoTimeline li:not(.timelineAnchor) article{background:var(--cream-56);box-shadow:none}.whoTimeline li:not(.timelineAnchor) article:after{background:var(--gold-62)}.whoTimeline li:not(.timelineAnchor):before{background:var(--paper);border-width:2px;width:13px;height:13px}.whoTimeline .timelineAnchor{flex-basis:310px}.whoTimeline .timelineAnchor:before{border-color:var(--green-dark);background:var(--gold);width:22px;height:22px;box-shadow:0 0 0 8px var(--paper), 0 0 0 11px var(--gold-28)}.whoTimeline article{border:1px solid var(--line-near);background:var(--cream-panel);width:260px;box-shadow:0 16px 34px var(--shadow-ink-soft);transition:border-color var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:5px;padding:20px;position:absolute;left:-24px}.whoTimeline li:hover:before{box-shadow:0 0 0 8px var(--paper), 0 0 0 13px var(--gold-22);transform:translate(-50%,-50%)scale(1.08)}.whoTimeline li:hover article{border-color:var(--gold-44);box-shadow:0 18px 30px var(--shadow-ink-lift);transform:translateY(-4px)}.whoTimeline .timelineAnchor article{border-color:var(--green-dark-34);background:color-mix(in srgb, var(--paper) 88%, var(--cream));width:292px}.whoTimeline .above article{bottom:calc(50% + 56px)}.whoTimeline .below article{top:calc(50% + 30px)}.whoTimeline article:after{content:"";background:var(--gold);width:2px;height:35px;position:absolute;left:21px}.whoTimeline .above article:after{bottom:-36px}.whoTimeline .below article:after{top:-36px}.whoTimelineYearRow{align-items:center;gap:12px;min-height:50px;display:flex}.whoTimelineYearRow>span:first-child{color:var(--rust);font-family:var(--font-serif), Georgia, serif;font-size:2.25rem;font-weight:800;line-height:.9}.whoTimeline .timelineAnchor .whoTimelineYearRow>span:first-child{color:var(--green-dark)}.whoTimelinePortraitGroup{flex:none;align-items:center;display:inline-flex}.whoTimelinePortrait{border:2px solid var(--cream);background:var(--cream);width:50px;height:50px;box-shadow:0 8px 18px var(--shadow-ink-soft);border-radius:50%;flex:0 0 50px;display:inline-grid;overflow:hidden}.whoTimelinePortrait+.whoTimelinePortrait{margin-left:-14px}.whoTimelinePortrait img{object-fit:cover;object-position:center top;width:100%;height:100%;display:block}.whoTimelinePortrait img.stevenPortrait{object-position:50% 12%;transform-origin:50% 12%;transform:scale(1.72)}.whoTimeline h3{text-wrap:balance;margin:12px 0 0;font-size:1.12rem;line-height:1.2}.whoTimeline p{color:var(--ink-soft);margin:9px 0 0;font-size:.92rem;line-height:1.5}.whoTimeline strong{color:var(--green-dark);letter-spacing:.1em;text-transform:uppercase;margin-top:12px;font-size:.78rem;font-weight:850;display:inline-flex}.whoTrustBand{background:var(--gold);grid-template-columns:minmax(320px,1.1fr) minmax(280px,.9fr);gap:1px;padding-top:0;padding-bottom:0;display:grid}.whoTrustBand article{background:var(--cream);align-content:center;gap:18px;min-height:330px;padding:clamp(30px,5vw,60px);display:grid}.whoTrustBand article:first-child{background:var(--green-dark);color:var(--paper)}.whoTrustBand h2{font-size:clamp(2rem,3.5vw,3.65rem)}.servicesIntro{text-align:center;max-width:900px;margin:0 auto}.servicesIntro h2{color:var(--red);font-size:clamp(3.5rem,6vw,6rem);line-height:.9}.servicesIntro p{max-width:760px;color:var(--muted);margin:22px auto 0;font-size:clamp(1.08rem,1.5vw,1.32rem);line-height:1.62}.servicesSplit{grid-template-columns:1fr;gap:clamp(56px,7vw,96px);margin-top:clamp(44px,6vw,72px);display:grid}.serviceColumn{min-width:0;scroll-margin-top:110px}.serviceColumn+.serviceColumn{border-top:2px solid var(--gold);padding-top:clamp(56px,7vw,96px)}.serviceColumnIntro{text-align:center;max-width:760px;margin:0 auto}.serviceColumnIntro span{color:var(--rust);letter-spacing:.12em;text-transform:uppercase;justify-content:center;margin-bottom:12px;font-size:.76rem;font-weight:850;display:inline-flex}.serviceColumnIntro h3{font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(2.65rem,4vw,4.2rem);line-height:.92}.serviceColumnIntro p{color:var(--muted);margin:18px 0 0;font-size:1.05rem;line-height:1.58}.serviceCardGrid{grid-template-columns:repeat(4,minmax(0,1fr));gap:16px;margin-top:26px;display:grid}.serviceCard{border:1px solid var(--line-soft);background:var(--cream-panel);min-height:270px;box-shadow:0 16px 32px var(--shadow-ink-light);transition:border-color var(--motion-fast) var(--ease-out-quart), box-shadow var(--motion-medium) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:6px;align-content:start;gap:14px;padding:26px;display:grid}.serviceCard:hover{border-color:var(--gold-46);box-shadow:0 18px 30px var(--shadow-ink-hover);transform:translateY(-4px)}.serviceImageTopBand .serviceCard{padding:108px 24px 24px}.serviceCardWithImage{isolation:isolate;background:0 0;position:relative;overflow:hidden}.serviceCardWithImage:before{z-index:1;content:"";pointer-events:none;background:linear-gradient(90deg, var(--cream-strong-98) 0%, var(--cream-strong-94) 46%, var(--cream-68) 78%, var(--cream-26) 100%);position:absolute;inset:0}.serviceImageTopBand .serviceCardWithImage:before{background:linear-gradient(180deg, var(--cream-08) 0 34%, var(--cream-strong-98) 43%, var(--cream-strong-96) 100%)}.serviceCardBackground{z-index:0;object-fit:cover;width:100%;height:100%;transition:filter var(--motion-medium) var(--ease-out-quart), transform .62s var(--ease-out-quart);position:absolute;inset:0}.serviceImageTopBand .serviceCardBackground{object-position:center 35%;height:46%}.serviceCard:hover .serviceCardBackground{filter:saturate(1.05);transform:scale(1.025)}.serviceCardWithImage>svg,.serviceCardWithImage>h4,.serviceCardWithImage>p{z-index:2;position:relative}.serviceCard svg{color:var(--green)}.serviceCard h4{font-family:var(--font-serif), Georgia, serif;margin:0;font-size:clamp(1.65rem,2.2vw,2.15rem);line-height:.98}.serviceCard p{color:var(--muted);margin:0;line-height:1.54}.splitSection{background:var(--green-deep);color:var(--cream);grid-template-columns:minmax(260px,.8fr) minmax(420px,1.2fr);gap:clamp(30px,6vw,78px);display:grid}.splitSection .eyebrow,.planSection .eyebrow,.contactSection .eyebrow,.whoCredentialsSection .eyebrow{color:var(--gold-bright)}.splitSection p{color:var(--cream-soft)}.audienceGrid,.teamGrid,.sponsorGrid,.detailGrid,.contactGrid{gap:18px;display:grid}.audienceGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.audienceGrid article,.teamGrid article,.sponsorGrid article{border:1px solid var(--paper-18);background:var(--cream-06);border-radius:6px;padding:28px}.audienceGrid h3,.teamGrid h3,.sponsorGrid h3{font-family:var(--font-serif), Georgia, serif;margin:18px 0 10px;font-size:2rem;line-height:1}.audienceGrid p{margin:0;line-height:1.55}.wealthSection{background:var(--cream)}.compact{max-width:850px}.sectionIntro.compact p{margin-top:18px}.detailGrid{grid-template-columns:repeat(4,minmax(0,1fr));margin-top:36px}.detailCard{border:1px solid var(--line);background:var(--cream-panel);min-height:238px;box-shadow:0 16px 32px var(--shadow-ink-light);border-radius:6px;align-content:start;gap:16px;padding:28px;display:grid}.detailCard svg{color:var(--green)}.detailCard h3{font-family:var(--font-serif), Georgia, serif;margin:0;font-size:2rem;line-height:1}.detailCard p{color:var(--muted);margin:0;line-height:1.55}.planSection{background:var(--red-action);color:var(--paper)}.planSection .sectionIntro p{color:var(--cream-78)}.sponsorGrid{grid-template-columns:repeat(4,minmax(0,1fr));margin-top:36px}.sponsorGrid article{min-height:270px}.sponsorGrid h3{font-size:1.75rem}.sponsorGrid p{color:var(--cream-78);margin:0;line-height:1.55}.planAction{border:1px solid var(--cream-42);background:var(--cream-10);min-height:58px;color:var(--paper);border-radius:5px;align-items:center;gap:14px;margin-top:30px;padding:0 24px;font-weight:800;display:inline-flex}.contactSection>div:first-child p{max-width:620px;color:var(--paper-90);margin:18px 0 0;font-size:1.05rem;line-height:1.62}.teamSection{background:var(--cream)}.teamGrid{grid-template-columns:repeat(4,minmax(0,1fr));margin-top:36px}.teamGrid article{border-color:var(--line);background:var(--cream-70);box-shadow:0 16px 34px var(--shadow-ink-soft)}.memberPortraitFrame{border:4px solid var(--cream);background:var(--cream);width:112px;height:112px;box-shadow:0 12px 28px var(--shadow-ink-medium);border-radius:50%;overflow:hidden}.memberPortraitFrame img{object-fit:cover;width:100%;height:100%;display:block}.memberPortraitFrame img.stevenPortrait{object-position:50% 12%;transform-origin:50% 12%;transform:scale(1.78)}.teamGrid p{color:var(--muted);margin:0;line-height:1.55}.memberRole{border:1px solid var(--line-soft);width:fit-content;color:var(--rust);letter-spacing:.08em;text-transform:uppercase;border-radius:999px;margin-top:18px;padding:6px 10px;font-size:.75rem;font-weight:850;display:inline-flex}.memberLinks{flex-wrap:wrap;gap:10px;margin-top:20px;display:flex}.memberLinks a{border:1px solid var(--line);min-height:44px;color:var(--green);transition:border-color var(--motion-fast) var(--ease-out-quart), background var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:5px;justify-content:center;align-items:center;padding:10px 14px;font-size:.86rem;font-weight:800;display:inline-flex}.memberLinks a:hover,.memberLinks a:focus-visible{border-color:var(--green-42);background:var(--paper-56);transform:translateY(-2px)}.memberLinks .memberBrokerCheck{background:var(--white);min-height:42px;padding:4px 6px}.memberLinks .memberBrokerCheck img{object-fit:contain;width:150px;height:auto;box-shadow:none;border:0;border-radius:0;display:block}.contactSection{background:var(--green-dark);color:var(--paper);grid-template-columns:minmax(320px,.8fr) minmax(480px,1.2fr);align-items:start;gap:clamp(24px,4vw,58px);display:grid}.contactSection>div:first-child{grid-column:1/-1;grid-template-columns:minmax(320px,.8fr) minmax(300px,1fr);align-items:start;gap:28px;display:grid}.contactSection>div:first-child p{max-width:340px}.nextStepPanel{border:1px solid var(--paper-22);background:var(--cream-07);border-radius:6px;grid-column:1/-1;gap:16px;padding:22px;display:grid}.nextStepPanel strong{color:var(--cream);font-family:var(--font-serif), Georgia, serif;font-size:1.55rem;line-height:1}.nextStepPanel ol{color:var(--cream-soft);gap:12px;margin:0;padding-left:20px;line-height:1.5;display:grid}.nextStepPanel li::marker{color:var(--gold);font-weight:850}.contactMap{border:1px solid var(--paper-26);background:linear-gradient(180deg, var(--night-green-88), var(--green-dark-97)), url(/office-lobby-bg.webp) center / cover no-repeat;min-height:clamp(340px,24vw,430px);box-shadow:0 24px 50px var(--map-shadow);border-radius:8px;overflow:hidden}.contactMap iframe{width:100%;height:100%;min-height:inherit;border:0;display:block}.contactGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.contactGrid a,.contactGrid p{border:1px solid var(--paper-20);background:var(--cream-07);min-height:84px;transition:border-color var(--motion-fast) var(--ease-out-quart), background var(--motion-fast) var(--ease-out-quart), transform var(--motion-medium) var(--ease-out-quart);border-radius:6px;align-items:center;gap:14px;margin:0;padding:20px;font-weight:700;display:flex}.contactGrid a:hover,.contactGrid a:focus-visible{border-color:var(--warm-paper-42);background:var(--cream-10);transform:translateY(-3px)}.contactGrid a svg{transition:transform var(--motion-medium) var(--ease-out-quart)}.contactGrid a:hover svg,.contactGrid a:focus-visible svg{transform:translate(4px)}.contactGrid>p:last-of-type{grid-column:1/-1}.footer{background:var(--green-black);color:var(--cream-78);padding:42px clamp(22px,5vw,72px)}.footerTop{border-bottom:1px solid var(--cream-16);justify-content:space-between;gap:30px;padding-bottom:28px;display:flex}.footerTop strong{color:var(--paper);font-family:var(--font-serif), Georgia, serif;font-size:2.4rem}.footer nav{flex-wrap:wrap;align-items:center;gap:20px;display:flex}.footer nav a{align-items:center;min-height:44px;display:inline-flex}.disclosure{width:100%;padding-top:26px;font-size:.82rem;line-height:1.6}.disclosure p{max-width:none}.disclosure a{min-height:44px;color:var(--paper);text-underline-offset:3px;align-items:center;margin:-12px 0;text-decoration:underline;display:inline-flex}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important;animation-delay:0s!important}}@media (max-width:1180px){.siteHeader{grid-template-columns:1fr auto auto}.desktopNav{display:none}.mobileNav{display:block}.contactButton{display:none}.mobileContactButton{display:inline-flex}.hero{grid-template-columns:1fr}.hero:before{display:none}.heroImage{aspect-ratio:1672/941;background-position:50%;background-size:contain;order:-1;min-height:auto;position:relative;inset:auto}.detailGrid,.sponsorGrid,.teamGrid,.taxArticleLayout,.serviceCardGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.contactSection{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr)}.taxPageHero,.featuredTaxArticle,.taxBoardArchive,.taxDecisionBand,.taxQuickRead,.taxArticleHero,.taxArticleShell,.taxOriginalStoryBand,.captainIntro,.captainSplit,.captainFinale{grid-template-columns:1fr}.taxStartPanel,.taxArticleContents,.taxArticleSideRail{position:static}.taxArticleContents nav{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 18px}.captainMilestones{grid-template-columns:1fr}.captainMilestones ol{grid-template-columns:repeat(3,minmax(0,1fr))}.captainSplit figure{order:-1}.captainRunwayBand figure{order:0}}@media (max-width:820px){.siteHeader{grid-template-columns:1fr auto auto;gap:10px;min-height:78px;padding-inline:16px}.brand{min-width:0;max-width:min(210px,50vw)}.hero{grid-template-columns:1fr;min-height:auto}.heroCopy{min-width:0;padding-top:34px}.hero h1{max-width:100%;font-size:clamp(2.7rem,10vw,3.45rem);line-height:.98}.heroImage{order:2}.serviceTiles{grid-template-columns:1fr}.serviceTile{border-right:0;border-bottom:1px solid var(--gold);min-height:132px}.serviceTile:last-child{border-bottom:0}.introSection,.taxArticleLayout,.splitSection,.servicesSplit,.contactSection,.captainIntro,.captainSplit,.captainFinale{grid-template-columns:1fr}.contactSection>div:first-child{grid-column:auto;grid-template-columns:1fr}.audienceGrid,.contactGrid{grid-template-columns:1fr}.contactGrid p:last-child{grid-column:auto}.taxHeroCopy h1{font-size:clamp(3.7rem,15vw,4.8rem);line-height:.92}.taxHeroCopy>p:not(.taxPageKicker){max-width:34ch}.featuredTaxMedia{min-height:320px}.taxArticleRow{grid-template-columns:1fr;align-items:start}.taxCaseStudy{grid-template-columns:1fr}.taxComparisonTable,.taxComparisonTable>div,.taxComparisonTable span{display:block}.taxComparisonTable>div{border-top:1px solid var(--line-faint)}.taxComparisonTable>div:first-child{display:none}.taxComparisonTable span{border-bottom:1px solid var(--line-hair)}.taxComparisonTable [role=rowheader]{background:var(--night-green);color:var(--paper)}.taxArticleImageBand>div{border-bottom:0;border-left:0;border-right:0;border-radius:0;max-width:none;position:static}.taxArticleCta{display:grid}.taxOriginalGoalGrid,.taxOriginalImpactGrid,.taxOriginalSummary,.taxFormComparison,.taxLineGrid,.taxQuickReadGrid,.taxOriginalProfile,.taxFicaScenarioGrid,.taxEquationStack article>div,.taxComboEquation,.taxPlanCostGrid,.taxRetirementResultGrid,.taxCensusGrid,.taxComboMethodology>div,.taxWageComparison>div,.taxPayrollGrid,.taxCaseStudy{grid-template-columns:1fr}.taxOriginalStoryImage{min-height:320px}.taxMethodologyTable>div,.taxMethodologyTable span,.taxMethodologyTable strong,.taxWageComparison strong,.taxWageComparison span,.taxCensusTable>div,.taxCensusTable span,.taxComboMethodology span,.taxComboMethodology strong{display:block}.taxComboEquation>svg{justify-self:center;transform:rotate(90deg)}.taxEquationPart svg{top:auto;bottom:-22px;right:50%;transform:translate(50%)rotate(90deg)}.taxArticleCta>div:last-child{justify-content:start}.taxArticleThumb{max-width:none}.taxArticleRow>a{border-radius:5px}.footerTop{display:grid}}@media (max-width:560px){.siteHeader{grid-template-columns:minmax(0,1fr) 44px 44px;gap:8px;padding-inline:16px}.brand{max-width:170px}.mobileContactButton{width:44px;min-height:44px;padding:0}.mobileContactButton span{display:none}.mobileNav summary{width:44px;height:44px}.heroActions,.serviceTiles,.serviceCardGrid,.detailGrid,.sponsorGrid,.teamGrid,.taxArticleLayout{grid-template-columns:1fr}.captainHero,.captainHero>img{height:520px}.captainHero>img{object-position:36% 50%;transform:none}.captainHero:after{background:linear-gradient(180deg, #10160f2e 0%, #10160f75 35%, var(--green-black) 100%), linear-gradient(90deg, #10160fb8, #10160f38)}.captainHeroOverlay{width:100%;padding:74px 22px 36px}.captainHeroOverlay h1{max-width:7ch;font-size:clamp(3.1rem,15vw,4.35rem);line-height:.88}.captainArticleBand,.captainFinale,.captainMilestones{padding-left:22px;padding-right:22px}.captainMilestones ol{grid-template-columns:1fr}.captainMilestones li{padding-left:12px}.captainIntro h2,.captainSplit h2,.captainFinale h2{font-size:clamp(2.15rem,11vw,3.2rem);line-height:.98}.primaryAction,.secondaryAction{width:100%;min-width:0}.heroCopy{width:100vw;max-width:100vw;padding-inline:24px 32px}.hero h1{overflow-wrap:anywhere;max-width:calc(100vw - 56px);font-size:clamp(2rem,8.5vw,2.35rem);line-height:1.02}.hero p{max-width:calc(100vw - 64px)}.serviceTile{min-height:128px}.taxHeroActions .primaryAction,.taxHeroActions .secondaryAction{width:100%}.taxHeroCopy h1{font-size:clamp(3.35rem,13vw,4.05rem)}.taxLedgerPanel h2{overflow-wrap:anywhere;font-size:clamp(1.72rem,8vw,2.2rem);line-height:1.02}.articleMeta{flex-wrap:wrap;row-gap:8px}.taxHeroCopy,.taxLedgerPanel,.taxBlogIntro,.featuredTaxArticle,.taxArticleLayout,.taxArticleHeroCopy,.taxArticleContents,.taxArticleBody,.taxArticleSideRail,.taxOriginalStoryBand,.taxOriginalProfile{max-width:calc(100vw - 56px)}.taxLedgerPanel,.taxStartPanel{padding:24px}.taxBlogIntro h2{overflow-wrap:anywhere;font-size:clamp(2.4rem,10vw,3.15rem)}.taxBlogIntro p{overflow-wrap:anywhere;max-width:30ch}.taxTopicChips{grid-template-columns:1fr;display:grid}.taxTopicChips a{width:100%}.taxArticleHero{padding-top:42px}.taxArticleHero h1{overflow-wrap:anywhere;-webkit-hyphens:auto;hyphens:auto;font-size:clamp(2.35rem,10.5vw,3.25rem);line-height:1}.taxArticleContents{gap:14px;padding:22px}.taxArticleContents h2{font-size:clamp(1.45rem,7vw,1.85rem)}.taxArticleContents nav{scrollbar-color:var(--gold) var(--line-soft);border-top:0;gap:10px;padding-bottom:4px;display:flex;overflow-x:auto}.taxArticleContents a{border:1px solid var(--line-faint);background:var(--cream-64);border-radius:5px;flex:none;min-height:40px;padding:0 12px;font-size:.78rem}.taxArticleImageBand,.taxQuickRead,.taxArticleCta{margin-left:22px;margin-right:22px}.taxQuickRead{padding:24px}.taxQuickRead h2{font-size:clamp(1.45rem,6.2vw,1.82rem);line-height:1.08}.taxQuickReadGrid{gap:0}.taxArticleImageBand img{aspect-ratio:16/9;height:auto;max-height:none}.taxArticleCallout,.taxArticleDisclosure,.taxArticleChecklist li,.taxAttorneyFactGrid,.taxBookkeepingGrid{grid-template-columns:1fr}.taxArticleCta .primaryAction,.taxArticleCta .secondaryAction{width:100%}}@media (max-width:1180px){.whoLedgerIntro,.whoStorySection{grid-template-columns:1fr}.whoTeamHero{min-height:auto}.whoTeamGrid{grid-template-columns:repeat(2,minmax(0,1fr))}.whoDesignationPanel,.whoLicensePanel,.whoTrustBand{grid-template-columns:1fr}.whoLicensePanel>div,.whoLicensePanel article{min-height:112px}.whoAwardPanel{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:820px){.whoLedgerIntro,.whoTeamSection,.whoStorySection,.whoTimelineSection,.whoTrustBand{padding:clamp(58px,10vw,82px) 22px}.whoCredentialsSection{padding:40px 22px}.whoAwardPanel{grid-template-columns:1fr}.whoTeamHero h1{font-size:clamp(3.25rem,15vw,4.9rem)}.whoTeamGrid{grid-template-columns:1fr}.whoTimelineScroller{padding:0;overflow:visible}.whoTimelineCues,.whoTimelineScroller:before,.whoTimelineScroller:after{display:none}.whoTimeline{gap:20px;min-width:0;min-height:0;padding:0 0 0 28px;display:grid}.whoTimeline:before{background:var(--gold);width:2px;height:auto;inset:0 auto 0 7px}.whoTimeline li{min-height:0}.whoTimeline li:before{width:15px;height:15px;box-shadow:0 0 0 7px var(--paper);top:26px;left:-21px}.whoTimeline article,.whoTimeline .above article,.whoTimeline .below article{width:auto;position:relative;top:auto;bottom:auto;left:auto}.whoTimeline article:after{display:none}}@media (max-width:560px){.siteHeader{grid-template-columns:1fr auto;position:sticky}.mobileContactButton{display:none}.mobileNav{z-index:30;display:block;position:fixed;top:15px;right:16px}.mobileNav summary{background:var(--paper-header);color:var(--ink)}.whoHeroActions{grid-template-columns:1fr;gap:8px;max-width:min(100%,340px);display:grid}.whoTeamHero h1{overflow-wrap:anywhere;font-size:clamp(2.82rem,12.6vw,3.82rem);line-height:.98}.whoPageIndex{grid-template-columns:1fr 1fr;max-width:min(100%,340px);display:grid}.whoPageIndex a{width:100%;min-width:0}.whoHistoryLink,.whoConversationLink{width:fit-content;max-width:100%}.whoConversationLink{justify-content:flex-start}.whoTeamCard>div,.whoCredentialIntro,.whoCredentialCard,.whoLicensePanel>div,.whoLicensePanel article{padding:24px}.whoAwardPanel article{grid-template-columns:1fr;min-height:auto}.whoAwardMedia{min-height:240px}.whoTrustBand article{min-height:260px}.soleScorp2026{width:100%;overflow-x:hidden}.soleScorp2026 .taxArticleHero{width:100%;overflow:hidden}.soleScorp2026 .taxArticleHero>*,.soleScorp2026 .taxArticleHeroCopy,.soleScorp2026 .taxArticleContents{width:100%;min-width:0;max-width:100%}.soleScorp2026 .taxArticleHero h1{overflow-wrap:normal;max-width:100%;font-size:clamp(2.35rem,11.6vw,2.85rem)}.soleScorp2026 .taxArticleHeroCopy>p{max-width:100%}}