/* Fides Tax Consultants: brand from the Fides letterhead (blue #005EAB, taupe #B9B299, light blues). */
:root {
  --blue: #005EAB;
  --blue-dark: #003E73;
  --navy: #083A70;
  --navy-deep: #062B54;
  --taupe: #B9B299;
  --pale: #EEF2F9;
  --line: #D5DCE8;
  --ink: #14213D;
  --body: #3A4559;
  --muted: #5B6578;
  --white: #FFFFFF;
  --serif: "Source Serif 4", Georgia, "Times New Roman", serif;
  --sans: Inter, system-ui, -apple-system, "Segoe UI", Arial, sans-serif;
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--white); color: var(--ink); font-family: var(--sans); font-size: 17px; line-height: 1.6; }
img { max-width: 100%; height: auto; }
a { color: var(--blue); }
a:hover { color: var(--blue-dark); }
h1, h2, h3, .serif { font-family: var(--serif); font-weight: 400; color: var(--ink); }
.skip { position: absolute; left: -9999px; top: 0; background: var(--navy); color: var(--white); padding: 10px 16px; z-index: 10; }
.skip:focus { left: 16px; top: 16px; }
.wrap { max-width: 1200px; margin: 0 auto; padding-left: 24px; padding-right: 24px; }
.wrap.narrow { max-width: 900px; }
.section { padding-top: 80px; padding-bottom: 80px; }
.soft { background: var(--pale); }
.muted { color: var(--muted); }
.small { font-size: 15px; }
.eyebrow { margin: 0 0 14px; font-size: 13px; letter-spacing: 3px; text-transform: uppercase; color: var(--taupe); font-weight: 500; }
.eyebrow.blue { color: var(--blue); }
.h2 { margin: 0 0 12px; font-size: 40px; line-height: 1.15; }
.h3 { margin: 0 0 12px; font-size: 28px; line-height: 1.2; }
.intro { margin: 0 0 36px; max-width: 680px; }
.split { display: flex; flex-wrap: wrap; gap: 32px 64px; }
.split > * { flex: 1 1 380px; min-width: 0; }

/* Buttons */
.btn { display: inline-flex; align-items: center; justify-content: center; min-height: 46px; padding: 12px 24px; font-weight: 600; text-decoration: none; border: 0; cursor: pointer; font: inherit; font-weight: 600; }
.btn-blue { background: var(--blue); color: var(--white); }
.btn-blue:hover { background: var(--blue-dark); color: var(--white); }
.btn-sand { background: var(--taupe); color: var(--navy-deep); }
.btn-sand:hover { background: #CFC9B3; color: var(--navy-deep); }
.btn-ghost { border: 1px solid var(--white); color: var(--white); }
.btn-ghost:hover { background: rgba(255,255,255,.1); color: var(--white); }
.btn-row { display: flex; flex-wrap: wrap; gap: 14px; }

/* Header */
.site-header { background: var(--white); border-bottom: 1px solid var(--line); position: relative; }
.site-header .wrap { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 12px; padding-top: 14px; padding-bottom: 14px; }
.brand img { display: block; height: 58px; width: auto; }
.nav { display: flex; flex-wrap: wrap; align-items: center; gap: 6px 28px; font-size: 16px; }
.nav a { color: var(--ink); text-decoration: none; padding: 6px 0; }
.nav a:hover { color: var(--blue); }
.nav a[aria-current="page"] { color: var(--blue); font-weight: 600; border-bottom: 2px solid var(--blue); }
.nav a.btn { color: var(--white); padding: 10px 18px; border: 0; }
.nav a.btn[aria-current="page"] { color: var(--white); }
.menu-btn { display: none; font: inherit; font-weight: 600; background: var(--white); color: var(--ink); border: 1px solid var(--line); padding: 10px 16px; min-height: 44px; cursor: pointer; }
@media (max-width: 860px) {
  .menu-btn { display: inline-block; }
  .nav { display: none; width: 100%; flex-direction: column; align-items: stretch; gap: 0; padding-top: 8px; }
  .nav.open { display: flex; }
  .nav a { padding: 12px 0; border-top: 1px solid var(--line); }
  .nav a[aria-current="page"] { border-bottom: 0; }
  .nav a.btn { margin-top: 10px; }
  .brand img { height: 48px; }
}

/* Hero */
.hero { background: var(--navy); color: var(--white); }
.hero .wrap { display: flex; flex-wrap: wrap; gap: 48px 64px; align-items: flex-end; padding-top: 88px; padding-bottom: 104px; }
.hero-text { flex: 3 1 520px; min-width: 0; }
.hero h1 { color: var(--white); margin: 0 0 22px; font-size: 58px; line-height: 1.08; }
.hero .lead { color: #DCE5F3; font-size: 20px; margin: 0 0 30px; max-width: 640px; }
.hero-side { flex: 2 1 300px; border-top: 1px solid var(--taupe); padding-top: 22px; display: flex; flex-direction: column; gap: 18px; font-size: 15px; color: #DCE5F3; }
.hero-side div { display: flex; gap: 16px; align-items: baseline; }
.hero-side .big { font-family: var(--serif); font-size: 26px; color: var(--taupe); min-width: 92px; }

/* Page head */
.page-head { background: var(--pale); border-bottom: 1px solid var(--line); }
.page-head .wrap { padding-top: 56px; padding-bottom: 56px; }
.page-head h1 { margin: 0 0 14px; font-size: 48px; line-height: 1.12; max-width: 880px; }
.page-head .lead { margin: 0; font-size: 19px; color: var(--body); max-width: 760px; }
.crumbs { margin: 0 0 14px; font-size: 14px; color: var(--muted); }
.crumbs a { color: var(--muted); }

/* Home groups */
.group-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); gap: 1px; background: var(--line); border: 1px solid var(--line); }
.group-card { background: var(--white); padding: 30px; text-decoration: none; color: var(--ink); display: flex; flex-direction: column; gap: 8px; }
.group-card:hover { background: #F7F9FC; }
.group-card .num { font-family: var(--serif); color: var(--blue); font-size: 18px; }
.group-card h3 { margin: 0; font-size: 23px; line-height: 1.25; }
.group-card p { margin: 0; color: var(--muted); font-size: 16px; }
.q-list { list-style: none; margin: 0; padding: 0; border-top: 1px solid var(--line); }
.q-list li { border-bottom: 1px solid var(--line); }
.q-list a { display: block; padding: 16px 0; font-family: var(--serif); font-size: 21px; color: var(--ink); text-decoration: none; }
.q-list a:hover { color: var(--blue); }

/* Services page */
.jump { display: flex; flex-wrap: wrap; gap: 10px; }
.jump a { flex: 1 1 220px; border: 1px solid var(--line); padding: 14px 16px; text-decoration: none; color: var(--ink); font-weight: 600; display: flex; flex-direction: column; gap: 2px; }
.jump a span { font-size: 12px; color: var(--blue); font-weight: 500; }
.jump a:hover { border-color: var(--blue); }
.svc { display: flex; flex-wrap: wrap; gap: 24px 56px; padding: 56px 0; border-bottom: 1px solid var(--line); scroll-margin-top: 16px; }
.svc:last-child { border-bottom: 0; }
.svc .l { flex: 1 1 300px; min-width: 0; }
.svc .r { flex: 2 1 520px; min-width: 0; }
.svc .num { font-family: var(--serif); color: var(--blue); font-size: 20px; }
.svc h2 { margin: 6px 0 10px; font-size: 34px; line-height: 1.15; }
.svc .r > p:first-child { margin-top: 0; }
.svc dl { margin: 18px 0; display: flex; flex-direction: column; gap: 14px; }
.svc dt { font-weight: 600; }
.svc dd { margin: 2px 0 0; color: var(--body); }
.svc-q { margin-top: 22px; padding-top: 18px; border-top: 1px solid var(--line); }
.svc-q .label { margin: 0 0 8px; font-size: 13px; letter-spacing: 2px; text-transform: uppercase; color: var(--blue); font-weight: 500; }
.svc-q ul { margin: 0; padding-left: 20px; display: grid; gap: 6px; }
.svc-q a { color: var(--ink); }
.svc-q a:hover { color: var(--blue); }

/* Fees */
.fee-list { border-top: 1px solid var(--ink); }
.fee-row { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 6px 24px; padding: 16px 0; border-bottom: 1px solid var(--line); }
.fee-row .p { font-weight: 600; white-space: nowrap; }
.steps { display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 24px; margin-top: 18px; }
.steps .n { margin: 0; font-family: var(--serif); font-size: 30px; color: var(--blue); }
.steps .t { margin: 4px 0 6px; font-weight: 600; }
.steps p { margin: 0; color: var(--body); font-size: 16px; }
.fee-group { margin-bottom: 48px; }
.fee-group h2 { margin: 0 0 8px; font-size: 30px; }
.fee { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 8px 32px; padding: 20px 0; border-bottom: 1px solid var(--line); }
.fee:first-of-type { border-top: 1px solid var(--ink); }
.fee > div { flex: 1 1 420px; min-width: 0; }
.fee h3 { margin: 0 0 4px; font-family: var(--sans); font-size: 18px; font-weight: 600; }
.fee p { margin: 0; color: var(--body); font-size: 16px; }
.fee .p { font-weight: 600; white-space: nowrap; }
.box { background: var(--pale); padding: 32px; }
.box ul { margin: 0; padding-left: 20px; color: var(--body); display: grid; gap: 6px; }

/* CTA band */
.cta-band { background: var(--navy); color: var(--white); }
.cta-band .wrap { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 24px 48px; padding-top: 56px; padding-bottom: 56px; }
.cta-band .text { flex: 1 1 520px; min-width: 0; }
.cta-band h2 { color: var(--white); margin: 0 0 8px; font-size: 32px; }
.cta-band p { margin: 0; color: #DCE5F3; }
.cta-band.soft { background: var(--pale); color: var(--ink); }
.cta-band.soft h2 { color: var(--ink); }
.cta-band.soft p { color: var(--body); }

/* Insights */
.insight-groups { display: flex; flex-direction: column; gap: 56px; }
.insight-group h2 { margin: 0 0 18px; font-size: 30px; }
.insight-list { display: grid; grid-template-columns: repeat(auto-fit, minmax(300px, 1fr)); gap: 20px; }
.insight-card { display: flex; flex-direction: column; gap: 10px; padding: 26px; border: 1px solid var(--line); border-top: 3px solid var(--blue); text-decoration: none; color: var(--ink); }
.insight-card:hover { border-color: var(--blue); }
.insight-card h3 { margin: 0; font-size: 22px; line-height: 1.25; }
.insight-card p { margin: 0; color: var(--muted); font-size: 15px; }
.article { padding-top: 40px; padding-bottom: 72px; }
.article-meta { margin: 0; font-size: 14px; color: var(--muted); }
.article .lede { font-size: 20px; color: var(--ink); margin-top: 0; }
.article h2 { margin: 36px 0 10px; font-size: 28px; }
.article p, .article li { color: var(--body); }
.article ul, .article ol { padding-left: 22px; display: grid; gap: 6px; }
.faq h3 { margin: 18px 0 4px; font-family: var(--sans); font-size: 17px; font-weight: 600; }
.faq p { margin: 0; }
.sources { font-size: 14px; color: var(--muted) !important; margin-top: 28px; }
.ask { margin-top: 40px; background: var(--pale); padding: 28px 32px; }
.ask h2 { margin: 0 0 8px !important; font-size: 26px; }
.related { margin-top: 36px; }
.related h2 { font-size: 22px !important; }
.disclaimer { margin-top: 32px; font-size: 14px; color: var(--muted) !important; border-top: 1px solid var(--line); padding-top: 18px; }
.note { font-size: 14px; color: var(--muted); }

/* About */
.portrait { aspect-ratio: 4 / 5; background: var(--pale); border: 1px solid var(--line); display: flex; align-items: center; justify-content: center; color: var(--muted); font-size: 14px; }

/* Forms */
.form { display: flex; flex-direction: column; gap: 20px; }
.form .row { display: flex; flex-wrap: wrap; gap: 20px; }
.form .row .field { flex: 1 1 240px; }
.field { display: flex; flex-direction: column; gap: 6px; }
.field label { font-size: 14px; font-weight: 500; }
.field label span { color: var(--muted); font-weight: 400; }
.field input, .field select, .field textarea { font: inherit; padding: 12px 14px; border: 1px solid #7D8BA3; background: var(--white); color: var(--ink); min-height: 46px; width: 100%; }
.field textarea { resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus, .btn:focus-visible, a:focus-visible { outline: 3px solid #7FA8D6; outline-offset: 2px; }
.hp { position: absolute; left: -9999px; }
.contact-side { flex: 1 1 300px; display: flex; flex-direction: column; gap: 24px; }
.contact-side h2 { margin: 0 0 6px; font-size: 22px; }
.contact-side p { margin: 0; }

/* Prose pages */
.prose { max-width: 820px; }
.prose h2 { font-size: 26px; margin: 32px 0 8px; }
.prose p { color: var(--body); }

/* Footer */
.site-footer { background: var(--navy-deep); color: #C9D6EC; font-size: 14px; }
.site-footer a { color: #C9D6EC; }
.site-footer a:hover { color: var(--white); }
.site-footer .top { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 28px 48px; padding-top: 48px; padding-bottom: 28px; }
.site-footer .co p { margin: 0 0 10px; }
.foot-name { font-family: var(--serif); font-size: 19px; color: var(--white); }
.site-footer nav { display: grid; grid-template-columns: repeat(2, minmax(0, auto)); gap: 8px 32px; align-content: start; }
.site-footer .bottom { border-top: 1px solid #24497A; padding-top: 20px; padding-bottom: 32px; max-width: 1200px; }

@media (max-width: 640px) {
  .hero h1 { font-size: 40px; }
  .page-head h1 { font-size: 36px; }
  .h2 { font-size: 32px; }
  .svc h2 { font-size: 28px; }
  .section { padding-top: 56px; padding-bottom: 56px; }
}