:root {
  --ink: #18202e;
  --ink-soft: #4a5466;
  --navy: #142a4c;
  --navy-deep: #0e1f39;
  --red: #c41e24;
  --paper: #f7f4ee;
  --white: #ffffff;
  --rule: #ddd6c9;
  --rule-dark: rgba(255, 255, 255, .16);
  --serif: "Source Serif 4", Georgia, "Times New Roman", serif;
  --sans: "Public Sans", "Helvetica Neue", Arial, sans-serif;
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 84px; }
body {
  margin: 0;
  font-family: var(--sans);
  font-size: 17px;
  line-height: 1.65;
  color: var(--ink);
  background: var(--white);
  -webkit-font-smoothing: antialiased;
}
h1, h2, h3 { font-family: var(--serif); font-weight: 600; line-height: 1.2; margin: 0; color: var(--navy); }
p { margin: 0 0 1em; }
a { color: var(--navy); text-underline-offset: 3px; }
a:hover { color: var(--red); }

.container { width: min(1160px, 100% - 40px); margin-inline: auto; }

.kicker {
  font-size: 13px; font-weight: 600; letter-spacing: .14em; text-transform: uppercase;
  color: var(--red); margin-bottom: 16px;
}
.kicker-light { color: #f0a6a8; }

.button {
  display: inline-block; padding: 14px 26px; background: var(--red); color: var(--white);
  font-weight: 600; font-size: 15px; text-decoration: none; border-radius: 2px;
  transition: background .15s;
}
.button:hover { background: #a3181d; color: var(--white); }
.button-light { background: var(--white); color: var(--navy); }
.button-light:hover { background: var(--paper); color: var(--navy); }

.link-arrow { font-weight: 600; text-decoration: none; color: var(--navy); }
.link-arrow::after { content: " \2192"; }
.link-arrow.light { color: var(--white); }
.link-arrow.light:hover { color: #f0a6a8; }

/* Top bar */
.topbar { background: var(--navy-deep); color: #c3cad6; font-size: 13.5px; }
.topbar-inner { display: flex; justify-content: space-between; gap: 16px; padding: 8px 0; }
.topbar-links { display: flex; gap: 24px; }
.topbar a { color: #e8ecf2; text-decoration: none; }
.topbar a:hover { color: var(--white); text-decoration: underline; }

/* Header */
.site-header {
  position: sticky; top: 0; z-index: 20; background: var(--white);
  border-bottom: 1px solid var(--rule);
}
.nav { display: flex; align-items: center; justify-content: space-between; height: 76px; }
.brand { display: flex; flex-direction: column; text-decoration: none; line-height: 1; }
.brand-name {
  font-family: var(--sans); font-weight: 700; font-size: 26px; letter-spacing: .04em;
  text-transform: uppercase; color: var(--red);
}
.brand-sub {
  font-size: 10.5px; font-weight: 600; letter-spacing: .2em; text-transform: uppercase;
  color: var(--navy); margin-top: 5px;
}
.menu { display: flex; align-items: center; gap: 30px; }
.menu a { font-size: 15px; font-weight: 500; color: var(--ink); text-decoration: none; padding: 6px 0; }
.menu a:hover { color: var(--red); }
.menu .menu-cta {
  border: 1px solid var(--navy); padding: 9px 18px; border-radius: 2px; color: var(--navy);
}
.menu .menu-cta:hover { background: var(--navy); color: var(--white); }
.menu-toggle { display: none; background: none; border: 0; padding: 8px; cursor: pointer; }
.menu-toggle span { display: block; width: 24px; height: 2px; background: var(--navy); margin: 5px 0; }

/* Hero */
.hero { background: var(--paper); padding: 88px 0 0; border-bottom: 1px solid var(--rule); }
.hero-grid { display: grid; grid-template-columns: 1.55fr 1fr; gap: 72px; align-items: start; }
.hero h1 { font-size: clamp(32px, 4.2vw, 50px); font-weight: 600; letter-spacing: -.01em; margin-bottom: 24px; }
.lede { font-size: 19px; color: var(--ink-soft); max-width: 600px; }
.actions { display: flex; align-items: center; gap: 28px; flex-wrap: wrap; margin-top: 32px; }

.factsheet { background: var(--white); border: 1px solid var(--rule); border-top: 3px solid var(--navy); padding: 28px 30px 22px; }
.factsheet h2 {
  font-family: var(--sans); font-size: 13px; font-weight: 600; letter-spacing: .14em;
  text-transform: uppercase; color: var(--ink-soft); margin-bottom: 8px;
}
.factsheet dl { margin: 0; }
.factsheet dl div { display: grid; grid-template-columns: 110px 1fr; gap: 12px; padding: 12px 0; border-bottom: 1px solid var(--rule); }
.factsheet dt { font-size: 14px; color: var(--ink-soft); }
.factsheet dd { margin: 0; font-weight: 600; font-size: 15.5px; }
.rating-line { margin: 16px 0 0; font-size: 14.5px; color: var(--ink-soft); display: flex; gap: 10px; flex-wrap: wrap; }
.rating-line a { color: var(--ink-soft); text-decoration: none; }
.rating-line a:hover { color: var(--red); }
.rating-line strong { color: var(--navy); font-size: 16px; }

.industries {
  list-style: none; margin: 72px 0 0; padding: 22px 0; border-top: 1px solid var(--rule);
  display: flex; flex-wrap: wrap; gap: 10px 0; font-size: 14.5px; color: var(--ink-soft);
}
.industries li:not(:last-child)::after { content: "/"; margin: 0 14px; color: var(--rule); }

/* Sections */
.section { padding: 104px 0; }
.section-paper { background: var(--paper); border-top: 1px solid var(--rule); border-bottom: 1px solid var(--rule); }
.section-head { max-width: 720px; margin-bottom: 56px; }
.section-head h2, .split-head h2 { font-size: clamp(28px, 3.2vw, 40px); }
.section-intro { margin-top: 16px; color: var(--ink-soft); }

/* About */
.split { display: grid; grid-template-columns: 1fr 1.5fr; gap: 72px; }
.split-head { position: sticky; top: 120px; align-self: start; }
.split-body > p { font-size: 18px; }
.pillars { list-style: none; padding: 0; margin: 32px 0 36px; border-top: 1px solid var(--rule); }
.pillars li { display: grid; grid-template-columns: 56px 1fr; padding: 22px 0; border-bottom: 1px solid var(--rule); }
.pillars span { font-family: var(--serif); font-size: 15px; color: var(--red); padding-top: 3px; }
.pillars h3 { font-size: 21px; margin-bottom: 4px; }
.pillars p { margin: 0; color: var(--ink-soft); }
.signature { font-family: var(--serif); font-size: 22px; color: var(--navy); margin-top: 32px; }
.signature span { display: block; font-family: var(--sans); font-size: 14px; color: var(--ink-soft); }

/* Services */
.services { display: grid; grid-template-columns: 1.7fr 1fr; gap: 56px; align-items: start; }
.service-list {
  list-style: none; padding: 0; margin: 0; counter-reset: svc;
  display: grid; grid-template-columns: 1fr 1fr; column-gap: 40px; border-top: 1px solid var(--rule);
}
.service-list li { counter-increment: svc; padding: 22px 0 20px; border-bottom: 1px solid var(--rule); }
.service-list li::before {
  content: counter(svc, decimal-leading-zero); display: block; font-family: var(--serif);
  font-size: 14px; color: var(--red); margin-bottom: 6px;
}
.service-list h3 { font-size: 19px; margin-bottom: 6px; }
.service-list p { margin: 0; font-size: 15px; color: var(--ink-soft); }

.feature { background: var(--navy); color: #d9dfe8; padding: 40px 36px; position: sticky; top: 120px; }
.feature h3 { color: var(--white); font-size: 30px; margin-bottom: 14px; }
.feature ul { list-style: none; padding: 0; margin: 24px 0 32px; border-top: 1px solid var(--rule-dark); }
.feature li { padding: 11px 0; border-bottom: 1px solid var(--rule-dark); color: var(--white); font-weight: 500; }

/* Tax info */
.table-wrap { overflow-x: auto; }
.deadlines { width: 100%; border-collapse: collapse; font-size: 16px; }
.deadlines thead th {
  text-align: left; font-size: 12.5px; letter-spacing: .14em; text-transform: uppercase;
  color: var(--ink-soft); font-weight: 600; padding: 0 0 12px; border-bottom: 2px solid var(--navy);
}
.deadlines tbody th {
  text-align: left; font-family: var(--serif); font-size: 19px; font-weight: 600; color: var(--navy);
  padding: 20px 32px 20px 0; width: 36%; vertical-align: top;
}
.deadlines td { padding: 20px 0; vertical-align: top; }
.deadlines tbody tr { border-bottom: 1px solid var(--rule); }

.checklist-block { display: grid; grid-template-columns: 1fr 2fr; gap: 56px; margin-top: 96px; padding-top: 56px; border-top: 1px solid var(--rule); }
.checklist-head h3 { font-size: 26px; margin-bottom: 14px; }
.checklist-head p { color: var(--ink-soft); }
.checklist { list-style: none; padding: 0; margin: 0; columns: 2; column-gap: 40px; }
.checklist li { break-inside: avoid; padding: 9px 0 9px 26px; border-bottom: 1px solid var(--rule); position: relative; font-size: 15.5px; }
.checklist li::before {
  content: ""; position: absolute; left: 2px; top: 15px; width: 11px; height: 11px;
  border: 1.5px solid var(--navy);
}

/* Resources */
.resource-cols { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; }
.resource-cols h3 { font-size: 22px; margin-bottom: 12px; }
.link-list { list-style: none; padding: 0; margin: 0; border-top: 1px solid var(--rule); }
.link-list li { border-bottom: 1px solid var(--rule); }
.link-list a { display: flex; justify-content: space-between; padding: 15px 0; text-decoration: none; font-weight: 500; }
.link-list a::after { content: "\2192"; color: var(--red); }
.note { margin-top: 16px; font-size: 14.5px; color: var(--ink-soft); }

/* Contact */
.contact-section { background: var(--navy); color: #d9dfe8; }
.contact { display: grid; grid-template-columns: 1fr 1.25fr; gap: 64px; align-items: stretch; }
.contact h2 { color: var(--white); font-size: clamp(28px, 3.2vw, 40px); margin-bottom: 32px; }
.contact-list { margin: 0 0 28px; border-top: 1px solid var(--rule-dark); }
.contact-list div { display: grid; grid-template-columns: 96px 1fr; gap: 16px; padding: 14px 0; border-bottom: 1px solid var(--rule-dark); }
.contact-list dt { font-size: 13px; letter-spacing: .1em; text-transform: uppercase; color: #9aa6b8; padding-top: 3px; }
.contact-list dd { margin: 0; color: var(--white); overflow-wrap: anywhere; }
.contact-list a { color: var(--white); text-decoration: none; }
.contact-list a:hover { color: #f0a6a8; }
.map { min-height: 420px; background: #1c355c; }
.map iframe { width: 100%; height: 100%; min-height: 420px; border: 0; display: block; filter: grayscale(.3); }

/* Footer */
.site-footer { background: var(--navy-deep); color: #9aa6b8; font-size: 14.5px; padding: 56px 0 28px; }
.footer-grid { display: flex; justify-content: space-between; gap: 32px; flex-wrap: wrap; padding-bottom: 32px; border-bottom: 1px solid var(--rule-dark); }
.footer-brand { font-family: var(--serif); font-size: 20px; color: var(--white); margin-bottom: 6px; }
.site-footer nav { display: flex; flex-wrap: wrap; gap: 12px 28px; align-items: flex-start; }
.site-footer nav a { color: #d9dfe8; text-decoration: none; }
.site-footer nav a:hover { color: var(--white); }
.footer-bottom { display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; padding-top: 24px; font-size: 13px; }
.footer-bottom p { margin: 0; }

/* Responsive */
@media (max-width: 980px) {
  .hero-grid, .split, .services, .contact, .checklist-block, .resource-cols { grid-template-columns: 1fr; gap: 48px; }
  .split-head, .feature { position: static; }
  .menu-toggle { display: block; }
  .menu {
    display: none; position: absolute; top: 100%; left: 0; right: 0; background: var(--white);
    flex-direction: column; align-items: stretch; gap: 0; padding: 8px 20px 20px; border-bottom: 1px solid var(--rule);
  }
  .menu.open { display: flex; }
  .menu a { padding: 13px 0; border-bottom: 1px solid var(--rule); }
  .menu .menu-cta { margin-top: 14px; text-align: center; border-bottom: 1px solid var(--navy); }
  .section { padding: 72px 0; }
  .hero { padding-top: 56px; }
}
@media (max-width: 640px) {
  body { font-size: 16px; }
  .topbar-inner > span:first-child { display: none; }
  .topbar-inner { justify-content: center; }
  .topbar-links { gap: 16px; flex-wrap: wrap; justify-content: center; }
  .service-list { grid-template-columns: 1fr; }
  .checklist { columns: 1; }
  .deadlines tbody th, .deadlines td { display: block; width: 100%; padding: 0; }
  .deadlines tbody th { padding-top: 18px; }
  .deadlines td { padding: 4px 0 18px; }
  .deadlines thead { display: none; }
  .factsheet dl div { grid-template-columns: 96px 1fr; }
  .contact-list div { grid-template-columns: 1fr; gap: 2px; }
  .industries li:not(:last-child)::after { margin: 0 10px; }
}