*{box-sizing:border-box}body{margin:0;color:#142c43;background:#f5f8fc;font:17px/1.6 Arial,sans-serif}a{color:inherit}header{background:white;border-bottom:1px solid #dce4ee}nav{max-width:1180px;margin:auto;display:flex;align-items:center;justify-content:space-between;padding:24px;gap:20px}nav a{text-decoration:none}nav .brand{font-weight:800;font-size:22px}nav .links{display:flex;gap:26px;align-items:center;font-size:15px}.button,button{display:inline-block;border:0;background:#124fb0;color:white;text-decoration:none;padding:15px 23px;border-radius:6px;font:700 16px Arial;cursor:pointer}.secondary{background:white;color:#142c43;border:1px solid #bccbdc}main{max-width:1180px;margin:auto;padding:0 24px}.hero{padding:84px 0 66px;display:grid;grid-template-columns:1.4fr 1fr;gap:60px;align-items:center}.eyebrow{font-size:14px;letter-spacing:2px;text-transform:uppercase;font-weight:bold;color:#124fb0}h1{font:normal 64px/1.06 Georgia,serif;letter-spacing:-2px;margin:20px 0 26px}h2{font:normal 38px/1.15 Georgia,serif;margin:12px 0 24px}h3{font-size:21px;line-height:1.3}p{max-width:660px}.muted{color:#51677c}.small{font-size:14px}.actions{display:flex;flex-wrap:wrap;gap:12px;margin:30px 0 14px}.panel{background:white;padding:34px;border:1px solid #dce4ee;border-radius:10px}.panel.dark{background:#142c43;color:white;border:0}.price{font:normal 65px Georgia;margin:10px 0}.rule{border-top:1px solid #dce4ee;padding:20px 0}.dark .rule{border-color:#40576b}.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:25px}.number{color:#124fb0;font-size:14px;font-weight:700}section{padding:50px 0;border-top:1px solid #dce4ee}.split{display:grid;grid-template-columns:1fr 1fr;gap:38px}.tag{display:inline-block;background:#e6effc;color:#124fb0;font-size:13px;font-weight:700;padding:5px 10px;border-radius:4px}footer{padding:35px 24px;background:#142c43;color:#c9d6e5;font-size:14px;margin-top:65px}footer .inside{max-width:1132px;margin:auto}label{display:block;font-weight:700;font-size:15px;margin:20px 0 7px}input,select{width:100%;padding:13px;border:1px solid #afc1d4;border-radius:5px;background:white;font:16px Arial;color:#142c43}input[type=checkbox]{width:auto}details{padding:18px 0;border-bottom:1px solid #dce4ee}summary{cursor:pointer;font-weight:700}button:disabled{opacity:.6;cursor:default}.notice{padding:16px;background:#eaf0fa;border-left:3px solid #124fb0;font-size:15px}.case{margin-bottom:24px}.case dl{display:grid;grid-template-columns:130px 1fr;gap:16px}.case dt{font-weight:bold}.case dd{margin:0}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #eea526;outline-offset:4px}@media(max-width:760px){nav{align-items:flex-start;flex-direction:column}.links{flex-wrap:wrap;gap:15px!important}h1{font-size:44px;letter-spacing:-1px}.hero{grid-template-columns:1fr;padding:44px 0;gap:25px}.steps,.split{grid-template-columns:1fr}h2{font-size:32px}.panel{padding:24px}.case dl{grid-template-columns:1fr;gap:5px}.case dd{margin-bottom:15px}}
:root{--accent:#124fb0}.personal{--accent:#124fb0}.business{--accent:#225b58}.noticeaid{--accent:#825124}.eyebrow,.number{color:var(--accent)}.button,button{background:var(--accent)}.secondary{background:white;color:#142c43}.tag{color:var(--accent)}input:disabled{background:#edf1f6}

.interview-heading{padding:55px 0 22px}.interview-heading h1{font-size:52px}.interview-layout{display:grid;grid-template-columns:260px 1fr;gap:35px;margin-top:34px}.interview-nav ol{list-style:none;padding:0;margin:0}.step-button{width:100%;text-align:left;background:white;color:#142c43;font-size:15px;line-height:1.5;padding:14px;margin-bottom:7px;border:1px solid #dce4ee}.step-button.active{background:var(--accent);color:white}.interview-nav{align-self:start;position:sticky;top:20px}.interview #interview-form{background:white;border:1px solid #dce4ee;padding:32px;border-radius:8px}.interview textarea{width:100%;border:1px solid #afc1d4;padding:13px;border-radius:5px;font:16px/1.5 Arial;color:#142c43;resize:vertical}.question p{margin:5px 0}.required-label{font-size:12px;font-weight:normal;color:#51677c}.year-row{border:1px solid #cbd8e6;padding:20px;margin:22px 0;border-radius:6px}.year-row legend{font-weight:bold;padding:0 10px}.year-grid{display:grid;grid-template-columns:1fr 1fr;gap:0 18px}.proposal-text{white-space:pre-wrap;overflow-wrap:anywhere;font:15px/1.6 Arial;padding:20px;background:white}.interview h2{font-size:32px}.interview #review{border:0;padding:0}[hidden]{display:none!important}@media(max-width:760px){.interview-layout{grid-template-columns:1fr}.interview-nav{position:static}.interview-nav ol{display:grid;grid-template-columns:1fr 1fr;gap:5px}.interview-heading h1{font-size:40px}.interview #interview-form{padding:22px}.year-grid{grid-template-columns:1fr}}

/* Filing-plan presentation, shared across the three service fronts. */
html{scroll-behavior:smooth}body{background:#f6f8fb}.brand-mark{color:var(--accent)}.availability{font-size:14px;max-width:none;padding:12px 0;margin:0;border-bottom:1px solid #dce4ee;color:#51677c}.hero{padding:68px 0;gap:54px;grid-template-columns:1.25fr 1fr}h1{font-size:clamp(2.65rem,5.2vw,4rem);line-height:1.1;letter-spacing:-.04em}.lead{font-size:1.15rem;line-height:1.7}.plan-card{border-top:5px solid var(--accent);box-shadow:0 16px 40px #142c430b}.plan-card h2{font-size:2.25rem}.plan-list{list-style:none;padding:0;margin:24px 0}.plan-list li{display:flex;gap:18px;padding:18px 0;border-top:1px solid #dce4ee}.plan-list li>span{color:var(--accent);font-size:14px;font-weight:700}.plan-list strong{display:block;font-size:14px;font-weight:400;color:#51677c;margin-top:4px}.assessment-price{display:flex;align-items:center;gap:20px;border-top:1px solid #dce4ee;padding-top:20px}.assessment-price>strong{font:2.75rem Georgia,serif}.assessment-price>span{font-size:14px;line-height:1.6}.assurance{background:#142c43;color:#fff;padding:40px;border-radius:8px}.assurance .eyebrow{color:#bfd4eb}.service-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.service-grid .eyebrow{letter-spacing:1px}.service-grid h2{font-size:2rem}.hub-heading{padding:60px 0 36px}.closing{padding-bottom:15px}button,.button{line-height:1.4}.panel li{margin:10px 0}.required-label{font-size:14px}.interview-nav .step-button{font-size:15px}pre{max-width:100%}section[id]{scroll-margin-top:24px}@media(max-width:900px){.hero{gap:28px}.service-grid{grid-template-columns:1fr}.service-grid p{max-width:none}nav .links{gap:15px;flex-wrap:wrap}}@media(max-width:760px){.hero{grid-template-columns:1fr;padding:38px 0}.plan-card h2{font-size:2rem}.assurance{padding:25px}.hub-heading{padding-top:35px}nav{padding:18px 24px}.button,button{padding:13px 18px}.steps{gap:15px}section{padding:34px 0}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

/* Service navigation and shared legal routes. */
nav{align-items:center;gap:24px}nav .brand{white-space:nowrap}nav .links{gap:18px;justify-content:flex-end}nav [aria-current="page"]{text-decoration:underline;text-underline-offset:6px;text-decoration-thickness:2px}.footer-columns{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:36px}.footer-links{padding:0;list-style:none;margin:12px 0}.footer-links li{margin:9px 0}.footer-links a{font-size:14px;line-height:1.6}.policy-page{max-width:960px}.policy-page p{max-width:none}.policy-page h1{font-size:clamp(2.5rem,5vw,3.6rem);overflow-wrap:anywhere}.policy-page h2{font:700 1.25rem/1.4 Arial,sans-serif;margin:32px 0 12px}.policy-date{font-size:14px;color:#51677c}.policy-list{padding-left:24px}.policy-list li{margin:16px 0}.interview-terms{max-width:none;padding:16px 20px;background:#fff;border:1px solid #dce4ee;border-radius:6px}@media(max-width:1000px){nav{flex-direction:column;align-items:flex-start}nav .links{justify-content:flex-start;flex-wrap:wrap}}@media(max-width:760px){.footer-columns{grid-template-columns:1fr;gap:24px}.policy-page h1{letter-spacing:-.02em}.footer-links a{font-size:16px}}

.glossary-topics{padding:18px 0;display:flex;flex-wrap:wrap;gap:10px 20px;justify-content:flex-start}.glossary-topics a{font-size:16px}.glossary-index{columns:2;padding-left:24px}.glossary-index li{break-inside:avoid;margin:10px 0}.glossary-term{padding:22px 0;border-bottom:1px solid #dce4ee;scroll-margin-top:24px}.glossary-term h3{font-size:1.25rem;margin:0 0 10px}.glossary-group{scroll-margin-top:24px}.glossary-term p{margin:8px 0}@media(max-width:760px){.glossary-index{columns:1}}

/* October 2026 client and practitioner extensions */
html{scroll-behavior:smooth}body.books{--accent:#126354;background:#f3f7f8}body.practitioners{--accent:#274b83;background:#f6f7fb}.books .button,.practitioners .button{background:var(--accent)}.books .eyebrow,.practitioners .eyebrow{color:var(--accent)}.books .secondary,.practitioners .secondary{background:#fff;color:#142c43}.brand-mark{color:var(--accent,#124fb0)}.skip-link{position:absolute;top:-100px;left:12px;background:#fff;padding:12px;z-index:10}.skip-link:focus{top:8px}.four-track{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}.four-track article{border-top:3px solid var(--accent,#124fb0);padding:12px;background:#fff}.form-slot{border:2px dashed #71869b;border-radius:8px;padding:28px;background:#fff;max-width:800px}.book-ledger{background:#142c43;color:#fff;padding:34px;border-radius:8px}.book-ledger h2{font-size:2.2rem}.book-ledger ol{list-style:none;padding:0}.book-ledger li{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid #527087;padding:18px 0}.book-ledger small{font-size:14px;color:#c9d6e5}.book-ledger .eyebrow{color:#b3e0d9}.intro{padding:62px 0 35px}.intro p{font-size:1.15rem}.route-list{list-style:none;padding:0}.route-list li{padding:18px 0;border-bottom:1px solid #dce4ee}.route-list strong{display:block}.glossary-term p{max-width:850px}.phone-link{white-space:nowrap}img{max-width:100%;height:auto}@media(max-width:1000px){.four-track{grid-template-columns:repeat(2,1fr)}}@media(max-width:560px){.four-track{grid-template-columns:1fr}.book-ledger li{flex-direction:column;gap:3px}.form-slot{padding:22px}h1{overflow-wrap:anywhere}nav .links{gap:12px}.intro{padding:35px 0}}