:root{--ink:#203b3b;--muted:#506967;--paper:#f8f7f2;--mist:#e6efec;--line:#c7d5d0;--accent:#a45e43;--white:#fff;font-family:Arial,Helvetica,sans-serif;color:var(--ink);background:var(--paper)}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-size:17px;line-height:1.68}a{color:inherit}a:hover{color:var(--accent)}.wrap{max-width:1140px;padding:0 38px;margin:auto}.skip{position:absolute;left:-9999px}.skip:focus{left:16px;top:12px;background:white;padding:8px;z-index:10}
header{background:var(--paper);border-bottom:1px solid var(--line)}.head{min-height:94px;display:flex;align-items:center;justify-content:space-between;gap:28px}.brand{text-decoration:none;font-family:Georgia,serif;font-size:26px;line-height:1.05;letter-spacing:-.035em}.brand small{display:block;font:12px Arial,sans-serif;text-transform:uppercase;letter-spacing:.14em;margin-top:8px;color:var(--muted)}nav{display:flex;gap:30px;align-items:center}nav a{text-decoration:none;font-size:14px}nav a[aria-current=page]{border-bottom:2px solid var(--accent);padding-bottom:5px}
.eyebrow{font-size:13px;text-transform:uppercase;letter-spacing:.15em;color:var(--accent);font-weight:700}h1,h2,h3{font-family:Georgia,'Times New Roman',serif;font-weight:400;letter-spacing:-.035em;line-height:1.14;margin:0}h1{font-size:clamp(3.2rem,7vw,6rem)}h2{font-size:clamp(2.3rem,4.5vw,3.6rem)}h3{font-size:2rem}p{margin:0 0 1.25em}
.hero{padding:110px 0 105px;background:var(--mist)}.hero .inner{display:grid;grid-template-columns:minmax(0,1.7fr) minmax(220px,.55fr);gap:70px;align-items:end}.hero h1{max-width:760px;margin:24px 0 30px}.hero p{font-size:21px;max-width:650px;line-height:1.55}.hero-side{border-top:1px solid var(--ink);padding-top:20px;color:var(--muted);font-size:16px}.hero-side strong{display:block;font-size:18px;color:var(--ink);margin-bottom:16px}.button{display:inline-block;background:var(--ink);color:white;text-decoration:none;padding:15px 24px;font-size:15px;font-weight:bold;margin-top:14px}.button:hover{background:var(--accent);color:white}
.section{padding:92px 0}.section-head{display:flex;justify-content:space-between;align-items:end;gap:35px;margin-bottom:42px}.section-head p{max-width:390px;color:var(--muted);margin:0}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.card{background:var(--white);border-top:3px solid var(--ink);padding:32px;display:flex;flex-direction:column;min-height:330px}.card .num{font-size:13px;color:var(--accent);letter-spacing:.1em;margin-bottom:45px}.card h3{margin-bottom:17px}.card p{color:var(--muted)}.card a{margin-top:auto;font-weight:bold;text-decoration:none;border-bottom:1px solid currentColor;align-self:start;font-size:15px}.band{background:var(--ink);color:white;padding:82px 0}.band .split{display:grid;grid-template-columns:1fr 1fr;gap:78px}.band p{color:#e0eae6;font-size:19px}.band a{color:white}
.pagehero{padding:85px 0 72px;background:var(--mist)}.pagehero h1{font-size:clamp(3.1rem,6vw,5.1rem);max-width:890px;margin:22px 0}.pagehero p{font-size:20px;max-width:720px}.content{padding:76px 0 105px}.prose{max-width:750px}.prose h2{margin:52px 0 20px}.prose h2:first-child{margin-top:0}.prose p,.prose li{color:#344e4b}.detail{padding:48px 0 58px;border-top:1px solid var(--line);display:grid;grid-template-columns:280px 1fr;gap:58px}.detail h2{font-size:2.55rem}.detail .lead{font-size:21px;color:var(--ink)}.facts{display:flex;flex-wrap:wrap;gap:10px;margin:25px 0}.pill{border:1px solid var(--line);padding:7px 14px;font-size:14px;color:var(--ink);background:var(--white)}.pending{background:var(--mist);padding:22px;border-left:3px solid var(--accent);font-size:16px;color:var(--ink);margin-top:24px}.pending strong{display:block}.fee-note{border-top:1px solid var(--line);padding-top:18px;margin-top:26px}.fee-note strong{font-family:Georgia,serif;font-size:1.55rem;font-weight:400}.fee-note p{margin:.55em 0 0}
footer{border-top:1px solid var(--line);padding:38px 0 54px;color:var(--muted);font-size:14px}footer .foot{display:flex;justify-content:space-between;gap:30px}footer a{margin-left:20px;text-decoration:none}.small{font-size:14px;color:var(--muted)}.callout{background:var(--mist);padding:25px;margin:25px 0}.policy{border-top:1px solid var(--line);margin-top:50px;padding-top:8px}
@media(max-width:800px){.wrap{padding:0 22px}.head{min-height:80px;align-items:start;padding-top:18px;padding-bottom:18px;flex-direction:column;gap:22px}nav{gap:18px;flex-wrap:wrap}nav a{font-size:14px}.hero{padding:75px 0}.hero .inner,.band .split{grid-template-columns:1fr;gap:38px}.hero-side{max-width:500px}.grid{grid-template-columns:1fr}.card{min-height:250px}.card .num{margin-bottom:24px}.section{padding:65px 0}.section-head{display:block}.section-head p{margin-top:18px}.detail{grid-template-columns:1fr;gap:18px}.content{padding:55px 0 75px}footer .foot{display:block}footer a{margin:0 18px 0 0}.pagehero{padding:62px 0 48px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
.head{display:grid;grid-template-columns:1fr auto;align-items:center;padding-top:20px;gap:18px 24px}.brand{grid-column:1;grid-row:1}.utility-nav{grid-column:2;grid-row:1;gap:25px}.utility-nav a{font-size:14px;color:var(--muted)}.audience-nav{grid-column:1/-1;grid-row:2;display:grid;grid-template-columns:repeat(4,1fr);gap:0;border-top:1px solid var(--line)}.audience-nav a{text-align:center;padding:14px 8px 17px;border-bottom:3px solid transparent;font-weight:600}.audience-nav a:hover,.audience-nav a[aria-current=page]{border-color:var(--accent);color:var(--ink)}
.grid.four{grid-template-columns:repeat(4,1fr)}.grid.four .card{padding:28px;min-height:370px}.grid.four .card h3{font-size:1.75rem}.tabs-wrap{padding-top:42px;padding-bottom:95px}.tabs{display:grid;grid-template-columns:repeat(4,1fr);border-bottom:1px solid var(--line)}.tabs button{border:0;border-bottom:3px solid transparent;background:transparent;color:var(--muted);padding:17px 12px 20px;cursor:pointer;font:600 16px Arial,Helvetica,sans-serif;text-align:center}.tabs button:hover{color:var(--ink)}.tabs button[aria-selected=true]{border-color:var(--accent);color:var(--ink);background:var(--mist)}.tabs button:focus-visible,.audience-nav a:focus-visible{outline:3px solid var(--accent);outline-offset:2px}.tab-panel{display:grid;grid-template-columns:minmax(240px,.8fr) minmax(0,1.2fr);gap:70px;padding:72px 0}.tab-panel[hidden]{display:none}.panel-intro h2{margin:20px 0 25px}.panel-intro .lead{font-size:21px;line-height:1.5}.panel-body{max-width:650px}.panel-body p{color:#344e4b}.format{border-top:1px solid var(--line);border-bottom:1px solid var(--line);margin:30px 0;padding:6px 0}.format>div{display:flex;align-items:baseline;justify-content:space-between;gap:18px;padding:14px 0;border-bottom:1px solid var(--line)}.format>div:last-child{border:0}.format .eyebrow{font-size:12px}.format strong{font-weight:600;text-align:right}.tab-panel .pending{margin-top:30px}
@media(max-width:950px){.grid.four{grid-template-columns:repeat(2,1fr)}.grid.four .card{min-height:290px}.tab-panel{gap:35px}}
@media(max-width:800px){.head{grid-template-columns:1fr auto;align-items:start;gap:12px}.brand{grid-column:1}.utility-nav{grid-column:2;display:flex;flex-direction:column;align-items:end;gap:3px}.audience-nav{grid-column:1/-1;grid-row:2;grid-template-columns:repeat(2,1fr);width:100%;margin-top:10px}.audience-nav a{font-size:14px;padding:11px 5px}.tabs{grid-template-columns:repeat(2,1fr)}.tabs button{font-size:15px;min-height:60px}.tab-panel{grid-template-columns:1fr;padding:45px 0;gap:10px}.tabs-wrap{padding-top:25px;padding-bottom:55px}}
@media(max-width:520px){.grid.four{grid-template-columns:1fr}.grid.four .card{min-height:235px}.utility-nav a{font-size:12px}.format>div{display:block}.format strong{display:block;text-align:left;margin-top:4px}}

.consulting-teaser{background:#eef3f0}.consulting-teaser .split{display:grid;grid-template-columns:1fr 1fr;gap:78px;align-items:center}.consulting-teaser h2{margin:16px 0 0}.consulting-teaser p{font-size:19px;color:var(--muted)}.consulting-teaser a{font-weight:700}.consulting-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin:15px 0 70px}.consulting-grid article{padding:30px;background:white;border-top:3px solid var(--ink)}.consulting-grid h3{font-size:1.75rem;margin:25px 0 17px}.consulting-grid p{color:var(--muted)}.consulting-bottom{border-top:1px solid var(--line);padding-top:15px}@media(max-width:800px){.consulting-teaser .split,.consulting-grid{grid-template-columns:1fr}.consulting-teaser .split{gap:20px}.consulting-grid{margin-bottom:40px}}

@media(max-width:800px){.utility-nav{gap:6px}.utility-nav a{text-align:right}}

.individual-services .split{display:grid;grid-template-columns:1fr 1fr;gap:78px;align-items:start}.individual-services h2{margin:16px 0 0}.individual-services p{font-size:19px;color:var(--muted)}.individual-services .small{font-size:14px}@media(max-width:800px){.individual-services .split{grid-template-columns:1fr;gap:20px}}