:root {
  --navy: #13315C;
  --blue: #2B6CB0;
  --blue-soft: #E8F1FB;
  --sky: #A9C9EC;
  --sunset: #D9822B;
  --ink: #1E2A38;
  --muted: #5B6B7E;
  --line: #DCE5EF;
  --bg: #FFFFFF;
  --bg-alt: #F6F9FC;
  --radius: 14px;
  --max: 1120px;
}
* { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; }
body {
  font-family: "Inter", system-ui, -apple-system, sans-serif;
  color: var(--ink);
  background: var(--bg);
  line-height: 1.65;
  font-size: 17px;
  -webkit-font-smoothing: antialiased;
}
h1, h2, h3 { font-family: "Source Serif 4", Georgia, serif; color: var(--navy); line-height: 1.2; }
a { color: var(--blue); text-decoration: none; }
a:hover { text-decoration: underline; }
.wrap { max-width: var(--max); margin: 0 auto; padding: 0 24px; }

/* Header */
header {
  position: sticky; top: 0; z-index: 10;
  background: rgba(255,255,255,0.94);
  backdrop-filter: blur(8px);
  border-bottom: 1px solid var(--line);
}
.nav { display: flex; align-items: center; justify-content: space-between; height: 72px; }
.brand { display: flex; align-items: center; gap: 12px; color: var(--navy); font-weight: 600; font-size: 18px; }
.brand:hover { text-decoration: none; }
.brand .logo { height: 44px; width: auto; flex-shrink: 0; display: block; }
.brand small { display: block; font-weight: 400; font-size: 12px; color: var(--muted); letter-spacing: 0.04em; }
nav ul { display: flex; gap: 28px; list-style: none; align-items: center; }
nav a { color: var(--ink); font-size: 15px; font-weight: 500; }
nav a.btn { color: #fff; }
.btn {
  display: inline-block; background: var(--navy); color: #fff;
  padding: 12px 22px; border-radius: 999px; font-weight: 600; font-size: 15px;
  transition: background 0.2s ease;
}
.btn:hover { background: var(--blue); text-decoration: none; }
.btn-ghost { background: transparent; color: var(--navy); border: 1.5px solid var(--navy); }
.btn-ghost:hover { background: var(--navy); color: #fff; }

/* Hero */
.hero { position: relative; overflow: hidden; background: linear-gradient(180deg, var(--blue-soft) 0%, #F4F8FD 100%); }
.hero .wrap { padding-top: 96px; padding-bottom: 150px; position: relative; z-index: 1; }
.eyebrow { font-size: 13px; font-weight: 600; letter-spacing: 0.12em; text-transform: uppercase; color: var(--blue); margin-bottom: 18px; }
.hero h1 { font-size: clamp(38px, 5.5vw, 60px); max-width: 760px; margin-bottom: 22px; }
.hero p.lead { font-size: 20px; color: var(--muted); max-width: 620px; margin-bottom: 34px; }
.hero .actions { display: flex; gap: 14px; flex-wrap: wrap; }
.mountains { position: absolute; left: 0; right: 0; bottom: -1px; width: 100%; height: 180px; display: block; }

/* Sections */
section { padding: 96px 0; }
section.alt { background: var(--bg-alt); }
.section-head { max-width: 640px; margin-bottom: 52px; }
.section-head h2 { font-size: clamp(30px, 3.6vw, 40px); margin-bottom: 14px; }
.section-head p { color: var(--muted); font-size: 18px; }

/* Services */
.grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 20px; }
.card {
  background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 28px; transition: border-color 0.2s ease, transform 0.2s ease;
}
.card:hover { border-color: var(--sky); transform: translateY(-2px); }
.card .icon {
  width: 44px; height: 44px; border-radius: 12px; background: var(--blue-soft);
  display: grid; place-items: center; margin-bottom: 18px;
}
.card .icon svg { width: 22px; height: 22px; stroke: var(--blue); fill: none; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
.card h3 { font-size: 20px; margin-bottom: 8px; }
.card p { color: var(--muted); font-size: 15.5px; }

/* Who */
.who { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items: start; }
.tags { display: flex; flex-wrap: wrap; gap: 10px; }
.tag {
  background: #fff; border: 1px solid var(--line); border-radius: 999px;
  padding: 9px 16px; font-size: 15px; color: var(--ink);
}
.who-list { list-style: none; display: grid; gap: 18px; }
.who-list li { display: flex; gap: 14px; }
.who-list .dot { width: 8px; height: 8px; border-radius: 50%; background: var(--sunset); margin-top: 10px; flex-shrink: 0; }
.who-list strong { color: var(--navy); display: block; }
.who-list span { color: var(--muted); font-size: 15.5px; }

/* About */
.about { display: grid; grid-template-columns: 340px 1fr; gap: 64px; align-items: center; }
.portrait {
  display: block; width: 100%; height: auto;
  aspect-ratio: 4 / 5; object-fit: cover; object-position: center top;
  border-radius: var(--radius);
  background: linear-gradient(160deg, var(--sky), var(--navy));
}
.about h2 { font-size: clamp(30px, 3.6vw, 40px); margin-bottom: 18px; }
.about p { color: var(--muted); margin-bottom: 16px; }
.creds { display: flex; flex-wrap: wrap; gap: 10px; margin-top: 24px; }
.cred { background: var(--blue-soft); color: var(--navy); font-weight: 500; font-size: 14px; padding: 8px 14px; border-radius: 8px; }


/* Contact */
.contact { background: var(--navy); color: #fff; border-radius: 20px; padding: 64px; display: grid; grid-template-columns: 1.3fr 1fr; gap: 48px; align-items: center; }
.contact h2 { color: #fff; font-size: clamp(30px, 3.6vw, 40px); margin-bottom: 14px; }
.contact p { color: var(--sky); font-size: 18px; }
.contact-items { display: grid; gap: 14px; }
.contact-item {
  display: flex; align-items: center; gap: 14px;
  background: rgba(255,255,255,0.07); border: 1px solid rgba(255,255,255,0.14);
  border-radius: 12px; padding: 18px 20px; color: #fff; font-weight: 500;
}
.contact-item:hover { background: rgba(255,255,255,0.13); text-decoration: none; }
.contact-item svg { width: 22px; height: 22px; stroke: var(--sky); fill: none; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; flex-shrink: 0; }
.contact-item small { display: block; color: var(--sky); font-weight: 400; font-size: 13px; }

/* Footer */
footer { padding: 44px 0 36px; border-top: 1px solid var(--line); color: var(--muted); font-size: 14px; }
#contact { padding-bottom: 72px; }
footer .row { display: flex; justify-content: space-between; gap: 24px; flex-wrap: wrap; }
footer .disclaimer { margin-top: 10px; font-size: 13px; max-width: 760px; line-height: 1.6; }


/* Utility bar */
.utility { background: var(--navy); color: var(--sky); font-size: 13.5px; }
.utility .wrap { display: flex; justify-content: space-between; align-items: center; height: 38px; gap: 16px; }
.utility a { color: #fff; font-weight: 500; }
.utility .links { display: flex; gap: 20px; }

.hero h1 em { font-style: italic; color: var(--blue); font-weight: 600; }
.hero .note { margin-top: 18px; font-size: 14.5px; color: var(--muted); }

/* Start here */
.paths { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; margin-bottom: 20px; }
.path {
  display: flex; justify-content: space-between; align-items: center; gap: 20px;
  background: var(--navy); color: #fff; border-radius: var(--radius); padding: 30px 32px;
  transition: background 0.2s ease, transform 0.2s ease;
}
.path:hover { background: var(--blue); text-decoration: none; transform: translateY(-2px); }
.path strong { display: block; font-family: "Source Serif 4", Georgia, serif; font-size: 23px; margin-bottom: 4px; }
.path span { color: var(--sky); font-size: 15px; }
.path .arrow { font-size: 26px; color: #fff; flex-shrink: 0; }
.situations { display: grid; grid-template-columns: repeat(4, 1fr); gap: 16px; }
.situation {
  background: #fff; border: 1px solid var(--line); border-radius: 12px; padding: 20px 22px;
  color: var(--ink); transition: border-color 0.2s ease;
}
.situation:hover { border-color: var(--blue); text-decoration: none; }
.situation strong { display: block; color: var(--navy); font-size: 16px; margin-bottom: 4px; }
.situation span { color: var(--muted); font-size: 14.5px; }

/* FAQ */
.faq { max-width: 820px; }
.faq details { border-bottom: 1px solid var(--line); }
.faq details:first-child { border-top: 1px solid var(--line); }
.faq summary {
  list-style: none; cursor: pointer; padding: 22px 40px 22px 0; position: relative;
  font-weight: 600; color: var(--navy); font-size: 17.5px;
}
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after {
  content: "+"; position: absolute; right: 4px; top: 50%; transform: translateY(-50%);
  font-size: 24px; font-weight: 400; color: var(--blue); transition: transform 0.2s ease;
}
.faq details[open] summary::after { transform: translateY(-50%) rotate(45deg); }
.faq details p { color: var(--muted); padding: 0 40px 22px 0; }

/* How I work */
.ways { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.way { padding: 26px; border-radius: var(--radius); background: var(--blue-soft); }
.way h3 { font-size: 19px; margin-bottom: 6px; }
.way p { color: var(--muted); font-size: 15.5px; }

/* Closing CTA */
.contact .actions { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 26px; }
.btn-light { background: #fff; color: var(--navy); }
.btn-light:hover { background: var(--sky); color: var(--navy); }

/* Footer grid */
.foot-grid { display: grid; grid-template-columns: max-content max-content; column-gap: 112px; row-gap: 32px; margin-bottom: 32px; }
.foot-grid h4 { font-size: 13px; letter-spacing: 0.1em; text-transform: uppercase; color: var(--navy); margin-bottom: 14px; font-family: "Inter", sans-serif; }
.foot-grid ul { list-style: none; display: grid; gap: 10px; }
.foot-grid ul.foot-explore { grid-template-columns: repeat(2, max-content); column-gap: 56px; }
.foot-grid a:hover { color: var(--navy); }
.foot-grid a { color: var(--muted); }
.foot-grid p { margin-bottom: 8px; }
.foot-bottom { border-top: 1px solid var(--line); padding-top: 20px; }

/* Hero layout + card */
.hero-grid { display: grid; grid-template-columns: 1fr 360px; gap: 56px; align-items: center; }
.hero .note a { color: var(--navy); font-weight: 600; }
.hero-card {
  background: #fff; border: 1px solid var(--line); border-radius: 18px; padding: 26px;
  box-shadow: 0 18px 40px rgba(19,49,92,0.10);
}
.hc-top { display: flex; align-items: center; gap: 14px; padding-bottom: 18px; border-bottom: 1px solid var(--line); margin-bottom: 18px; }
.hc-top img { width: 64px; height: 64px; border-radius: 50%; object-fit: cover; object-position: center top; background: linear-gradient(160deg, var(--sky), var(--navy)); flex-shrink: 0; }
.hc-top strong { display: block; color: var(--navy); font-size: 18px; }
.hc-top span { color: var(--muted); font-size: 14px; }
.hc-list { list-style: none; display: grid; gap: 12px; margin-bottom: 18px; }
.hc-list li { display: flex; gap: 10px; font-size: 15px; color: var(--ink); line-height: 1.5; }
.hc-ic { width: 22px; height: 22px; border-radius: 50%; background: var(--blue-soft); color: var(--blue); font-size: 12px; font-weight: 700; display: grid; place-items: center; flex-shrink: 0; margin-top: 1px; }
.hc-rating { display: flex; align-items: center; gap: 10px; font-size: 14.5px; color: var(--muted); margin-bottom: 16px; }
.hc-rating strong { color: var(--navy); }
.hc-rating:hover { text-decoration: none; color: var(--navy); }
.hc-cta { display: block; text-align: center; background: var(--blue-soft); color: var(--navy); font-weight: 600; font-size: 15px; padding: 12px; border-radius: 12px; }
.hc-cta:hover { background: var(--sky); text-decoration: none; }

/* Trust strip */
.trust { border-bottom: 1px solid var(--line); background: #fff; }
.trust-row { display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; padding-top: 8px; padding-bottom: 30px; }
.trust-item { display: flex; align-items: center; gap: 12px; }
.trust-item svg { width: 34px; height: 34px; padding: 7px; border-radius: 10px; background: var(--blue-soft); stroke: var(--blue); fill: none; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; flex-shrink: 0; }
.trust-item strong { display: block; color: var(--navy); font-size: 15px; line-height: 1.3; }
.trust-item span { display: block; color: var(--muted); font-size: 13.5px; line-height: 1.4; }
.hero-grid .hero-rating { display: none; }
#start { padding-top: 72px; }

/* Services audience tabs */
.aud-tabs { display: inline-flex; gap: 4px; padding: 4px; background: #fff; border: 1px solid var(--line); border-radius: 999px; margin: -24px 0 32px; flex-wrap: wrap; }
.aud-tab { font: inherit; font-size: 15px; font-weight: 500; color: var(--muted); background: none; border: none; padding: 10px 18px; border-radius: 999px; cursor: pointer; transition: background 0.2s ease, color 0.2s ease; }
.aud-tab:hover { color: var(--navy); }
.aud-tab.active { background: var(--navy); color: #fff; }
#services .card[hidden] { display: none; }

/* FAQ call-to-action links */
.faq-cta { display: block; width: fit-content; margin: -10px 0 22px; font-weight: 600; color: var(--blue); }

/* Optional form fields (tucked away on phones) */
.opt-toggle { display: none; }

/* Compact header after scrolling */
.nav { transition: height 0.25s ease; }
.brand .logo { transition: height 0.25s ease; }
body.scrolled header { box-shadow: 0 6px 20px rgba(19,49,92,0.08); }
body.scrolled .nav { height: 60px; }
body.scrolled .brand .logo { height: 36px; }

/* Back to top */
.to-top {
  position: fixed; right: 20px; bottom: 20px; z-index: 30; width: 46px; height: 46px; border-radius: 50%;
  border: none; background: var(--navy); color: #fff; cursor: pointer; display: grid; place-items: center;
  box-shadow: 0 8px 20px rgba(19,49,92,0.25);
  opacity: 0; transform: translateY(10px); pointer-events: none; transition: opacity 0.25s ease, transform 0.25s ease, background 0.2s ease;
}
.to-top.show { opacity: 1; transform: none; pointer-events: auto; }
.to-top:hover { background: var(--blue); }
.to-top svg { width: 20px; height: 20px; stroke: #fff; fill: none; stroke-width: 2.2; stroke-linecap: round; stroke-linejoin: round; }

/* Fade-in on scroll */
.reveal { opacity: 0; transform: translateY(14px); transition: opacity 0.6s ease, transform 0.6s ease; }
.reveal.in { opacity: 1; transform: none; }
.card.reveal.in:hover, .path.reveal.in:hover { transform: translateY(-2px); }
.card.reveal { transition: opacity 0.6s ease, transform 0.6s ease, border-color 0.2s ease; }

/* Keep jump targets clear of the sticky header */
section, .faq details { scroll-margin-top: 110px; }

/* Tax reference page */
.ref-jump { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 22px; }
.ref-jump a { background: #fff; border: 1px solid var(--line); border-radius: 999px; padding: 7px 14px; font-size: 14px; font-weight: 500; color: var(--navy); }
.ref-jump a:hover { border-color: var(--blue); text-decoration: none; }
.ref { padding-bottom: 80px; }
.ref-section { padding: 40px 0 8px; }
.ref-section h2 { font-size: clamp(26px, 3vw, 32px); margin-bottom: 20px; }
.ref-status { margin: 0 0 20px; }
.ref-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(260px, 1fr)); gap: 16px; }
.ref-grid.two { grid-template-columns: 1.1fr 1fr; align-items: start; }
.ref-card { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 22px 24px; margin-bottom: 16px; }
.ref-grid .ref-card { margin-bottom: 0; }
.ref-grid.two > div > .ref-card + .ref-card { margin-top: 16px; }
.ref-card h3 { font-family: "Inter", sans-serif; font-size: 14px; font-weight: 600; color: var(--muted); margin-bottom: 8px; letter-spacing: 0.01em; }
.ref-big { font-family: "Source Serif 4", Georgia, serif; font-size: 30px; font-weight: 700; color: var(--navy); line-height: 1.2; margin-bottom: 6px; }
.ref-note { font-size: 14px; color: var(--muted); line-height: 1.55; }
.ref-table { width: 100%; border-collapse: collapse; font-size: 15.5px; }
.ref-table th { text-align: left; font-size: 13px; font-weight: 600; color: var(--muted); text-transform: uppercase; letter-spacing: 0.06em; padding: 8px 10px; border-bottom: 1px solid var(--line); }
.ref-table td { padding: 11px 10px; border-bottom: 1px solid var(--line); color: var(--ink); vertical-align: top; }
.ref-table tr:last-child td { border-bottom: none; }
.ref-table td:first-child { font-weight: 600; color: var(--navy); }
.ref-dates { list-style: none; background: #fff; border: 1px solid var(--line); border-radius: var(--radius); margin-bottom: 12px; }
.ref-dates li { display: grid; grid-template-columns: 170px 1fr; gap: 16px; padding: 14px 22px; border-bottom: 1px solid var(--line); font-size: 15.5px; }
.ref-dates li:last-child { border-bottom: none; }
.ref-date { font-weight: 600; color: var(--navy); }
.ref-cta { margin: 48px 0 16px; background: var(--navy); color: #fff; border-radius: 20px; padding: 40px; display: flex; justify-content: space-between; align-items: center; gap: 24px; flex-wrap: wrap; }
.ref-cta h2 { color: #fff; font-size: 26px; margin-bottom: 6px; }
.ref-cta p { color: var(--sky); }
.ref-cta .actions { display: flex; gap: 12px; flex-wrap: wrap; }
.btn-outline-light { background: transparent; color: #fff; border: 1.5px solid rgba(255,255,255,0.6); }
.btn-outline-light:hover { background: rgba(255,255,255,0.12); }
.ref-sources ul { padding-left: 20px; margin-bottom: 14px; }
.ref-sources li { margin-bottom: 6px; font-size: 15px; }
.m-only { display: none; }

/* Header nav: page links */
nav ul a.active { color: var(--blue); position: relative; }
nav ul a.active::after { content: ""; position: absolute; left: 0; right: 0; bottom: -8px; height: 2px; border-radius: 2px; background: var(--blue); }
nav ul li a:not(.btn):hover { color: var(--blue); text-decoration: none; }
.util-phone { display: inline-flex; align-items: center; gap: 7px; }
.util-phone svg { width: 14px; height: 14px; stroke: var(--sky); fill: none; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; }

/* How it works: step cards */
.step-cards { display: grid; grid-template-columns: repeat(4, 1fr); gap: 18px; }
.step-card { background: #fff; border: 1px solid var(--line); border-radius: 16px; padding: 24px; }
.step-top { display: flex; align-items: center; justify-content: space-between; margin-bottom: 18px; }
.step-icon { width: 42px; height: 42px; border-radius: 12px; background: var(--blue-soft); display: grid; place-items: center; }
.step-icon svg { width: 21px; height: 21px; stroke: var(--blue); fill: none; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
.step-label { font-size: 12.5px; font-weight: 600; letter-spacing: 0.1em; text-transform: uppercase; color: var(--muted); }
.step-card h3 { font-size: 19px; margin-bottom: 8px; }
.step-card p { color: var(--muted); font-size: 15px; line-height: 1.6; }

/* IRS notice help page */
.notices { padding-bottom: 80px; }
.section-intro { color: var(--muted); max-width: 720px; margin: -8px 0 22px; }
.notice-first { display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; }
.nf-item { background: var(--blue-soft); border-radius: var(--radius); padding: 20px 22px; }
.nf-item strong { display: block; color: var(--navy); margin-bottom: 4px; }
.nf-item span { color: var(--muted); font-size: 15px; line-height: 1.55; }
.notice-card { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 26px 28px; margin-bottom: 16px; scroll-margin-top: 110px; }
.notice-head { display: flex; justify-content: space-between; align-items: flex-start; gap: 16px; padding-bottom: 16px; border-bottom: 1px solid var(--line); margin-bottom: 18px; }
.notice-code { display: inline-block; font-size: 13px; font-weight: 700; letter-spacing: 0.06em; color: var(--blue); margin-bottom: 4px; }
.notice-head h3 { font-size: 21px; }
.lv { flex-shrink: 0; font-size: 13px; font-weight: 600; padding: 6px 12px; border-radius: 999px; white-space: nowrap; }
.lv-respond { background: var(--blue-soft); color: var(--navy); }
.lv-act { background: #FCEFD9; color: #8A5300; }
.lv-urgent { background: #FBE6DC; color: #A8431F; }
.lv-critical { background: #F9DEDB; color: #9B2C24; }
.notice-body { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.nb { border-radius: 12px; padding: 16px 18px; border-left: 4px solid transparent; }
.nb h4 { display: flex; align-items: center; gap: 8px; font-family: "Inter", sans-serif; font-size: 13px; font-weight: 700; text-transform: uppercase; letter-spacing: 0.07em; margin-bottom: 8px; }
.nb h4 svg { width: 18px; height: 18px; fill: none; stroke: currentColor; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; flex-shrink: 0; }
.nb p, .nb li { font-size: 15.5px; color: var(--ink); line-height: 1.6; }
.nb-means { background: #EEF4FB; border-left-color: var(--blue); }
.nb-means h4 { color: var(--blue); }
.nb-todo { background: #EAF5EF; border-left-color: #2E8B57; }
.nb-todo h4 { color: #1F6B42; }
.nb-next { background: #F6F4F1; border-left-color: #8A7F72; }
.nb-next h4 { color: #6B6157; }
.nb-deadline { font-weight: 500; }
.nb-deadline.lv-respond { background: #EEF4FB; border-left-color: var(--navy); }
.nb-deadline.lv-respond h4 { color: var(--navy); }
.nb-deadline.lv-act { background: #FDF4E6; border-left-color: #D98A1E; }
.nb-deadline.lv-act h4 { color: #8A5300; }
.nb-deadline.lv-urgent { background: #FCEEE7; border-left-color: #D2622F; }
.nb-deadline.lv-urgent h4 { color: #A8431F; }
.nb-deadline.lv-critical { background: #FBE9E7; border-left-color: #C0392B; }
.nb-deadline.lv-critical h4 { color: #9B2C24; }
.nb-deadline.lv-respond, .nb-deadline.lv-act, .nb-deadline.lv-urgent, .nb-deadline.lv-critical { padding: 16px 18px; font-size: inherit; white-space: normal; }
.nb ul { padding-left: 18px; }
.nb li { margin-bottom: 4px; }
.notice-cta { display: inline-block; margin-top: 18px; font-weight: 600; color: var(--blue); }
.ladder { display: flex; align-items: stretch; gap: 8px; margin-bottom: 22px; flex-wrap: wrap; }
.ladder-step { flex: 1; min-width: 120px; border-radius: 12px; padding: 12px 14px; display: flex; flex-direction: column; }
.ladder-step strong { font-size: 15px; }
.ladder-step span { font-size: 13px; opacity: 0.85; }
.ladder-step:hover { text-decoration: none; filter: brightness(0.97); }
.ladder-arrow { align-self: center; color: var(--muted); font-size: 18px; }

/* Header dropdown: Tax Resources */
.has-dd { position: relative; }
.dd-trigger { display: inline-flex; align-items: center; gap: 4px; background: none; border: none; cursor: pointer; font: inherit; font-size: 15px; font-weight: 500; color: var(--ink); padding: 0; position: relative; }
.dd-trigger svg { width: 15px; height: 15px; stroke: currentColor; fill: none; stroke-width: 2; stroke-linecap: round; stroke-linejoin: round; transition: transform 0.2s ease; }
.dd-trigger:hover, .has-dd:focus-within .dd-trigger { color: var(--blue); }
.dd-trigger.active { color: var(--blue); }
.dd-trigger.active::after { content: ""; position: absolute; left: 0; right: 19px; bottom: -8px; height: 2px; border-radius: 2px; background: var(--blue); }
.dd-menu {
  position: absolute; top: calc(100% + 14px); left: 50%; transform: translate(-50%, 6px);
  min-width: 270px; background: #fff; border: 1px solid var(--line); border-radius: 14px; padding: 8px;
  box-shadow: 0 18px 40px rgba(19,49,92,0.14);
  opacity: 0; visibility: hidden; transition: opacity 0.18s ease, transform 0.18s ease, visibility 0.18s; z-index: 20;
}
.dd-menu::before { content: ""; position: absolute; left: 0; right: 0; top: -16px; height: 16px; }
.has-dd:hover .dd-menu, .has-dd:focus-within .dd-menu { opacity: 1; visibility: visible; transform: translate(-50%, 0); }
.has-dd:hover .dd-trigger svg, .has-dd:focus-within .dd-trigger svg { transform: rotate(180deg); }
nav ul .dd-menu a { display: block; padding: 10px 12px; border-radius: 10px; color: var(--ink); }
nav ul .dd-menu a:hover, nav ul .dd-menu a.active { background: var(--blue-soft); text-decoration: none; }
nav ul .dd-menu a.active::after { display: none; }
.dd-menu strong { display: block; color: var(--navy); font-size: 15px; }
.dd-menu span { display: block; color: var(--muted); font-size: 13.5px; font-weight: 400; margin-top: 2px; }

/* Side menu */
.menu-toggle {
  display: inline-flex; align-items: center; gap: 8px; background: none; cursor: pointer;
  border: 1.5px solid var(--line); border-radius: 999px; padding: 10px 16px;
  font: inherit; font-size: 15px; font-weight: 500; color: var(--navy);
  transition: border-color 0.2s ease;
}
.menu-toggle:hover { border-color: var(--navy); }
.menu-toggle .bars { display: grid; gap: 3.5px; }
.menu-toggle .bars i { display: block; width: 16px; height: 2px; background: var(--navy); border-radius: 2px; }
.drawer-overlay {
  position: fixed; inset: 0; background: rgba(19,49,92,0.35); z-index: 40;
  opacity: 0; pointer-events: none; transition: opacity 0.25s ease;
}
.drawer {
  position: fixed; top: 0; right: 0; bottom: 0; width: min(340px, 88vw); z-index: 50;
  background: #fff; box-shadow: -12px 0 40px rgba(19,49,92,0.18);
  transform: translateX(100%); transition: transform 0.28s ease;
  display: flex; flex-direction: column; padding: 22px 26px 28px; overflow-y: auto;
  visibility: hidden;
}
body.drawer-open .drawer { transform: translateX(0); visibility: visible; }
body.drawer-open .drawer-overlay { opacity: 1; pointer-events: auto; }
body.drawer-open { overflow: hidden; }
.drawer-top { display: flex; justify-content: space-between; align-items: center; margin-bottom: 18px; }
.drawer-title { font-family: "Source Serif 4", Georgia, serif; font-weight: 700; font-size: 22px; color: var(--navy); }
.drawer-close { background: none; border: none; font-size: 32px; line-height: 1; color: var(--muted); cursor: pointer; padding: 4px 8px; }
.drawer-close:hover { color: var(--navy); }
.drawer-group { margin-bottom: 22px; }
.drawer-group h4 {
  font-family: "Inter", sans-serif; font-size: 12px; letter-spacing: 0.12em; text-transform: uppercase;
  color: var(--blue); margin-bottom: 8px;
}
.drawer-group ul { list-style: none; }
.drawer-group a {
  display: block; padding: 9px 12px; margin: 0 -12px; border-radius: 8px;
  color: var(--ink); font-weight: 500;
}
.drawer-group a:hover { background: var(--blue-soft); text-decoration: none; color: var(--navy); }
.drawer-group a.active { background: var(--blue-soft); color: var(--navy); }
.drawer-contact { margin-top: auto; border-top: 1px solid var(--line); padding-top: 18px; display: grid; gap: 6px; font-size: 14.5px; }
.drawer-contact a { color: var(--muted); overflow-wrap: anywhere; }

/* Reviews */
.stars { display: inline-flex; gap: 2px; }
.stars svg { width: 18px; height: 18px; fill: #E8A33D; }
.reviews-head { display: flex; justify-content: space-between; align-items: flex-end; gap: 32px; margin-bottom: 44px; flex-wrap: wrap; }
.rating { display: flex; align-items: center; gap: 10px; margin-top: 6px; color: var(--muted); font-size: 16px; }
.rating strong { color: var(--navy); }
.reviews-actions { display: flex; gap: 12px; flex-wrap: wrap; }
.reviews-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.review {
  margin: 0; background: #fff; border: 1px solid var(--line); border-radius: var(--radius);
  padding: 28px; display: flex; flex-direction: column; gap: 16px;
}
.review blockquote { color: var(--ink); font-size: 16px; line-height: 1.65; flex: 1; }
.review blockquote::before { content: "\201C"; }
.review blockquote::after { content: "\201D"; }
.review figcaption { display: flex; flex-direction: column; border-top: 1px solid var(--line); padding-top: 14px; }
.review figcaption strong { color: var(--navy); }
.review figcaption span { color: var(--muted); font-size: 13.5px; }
.hero-rating { display: inline-flex; align-items: center; gap: 10px; margin-top: 22px; color: var(--muted); font-size: 15px; }
.hero-rating strong { color: var(--navy); }
.hero-rating:hover { text-decoration: none; color: var(--navy); }
.hero .note { margin-top: 8px; }

/* Contact form */
.contact { grid-template-columns: 1fr 1.25fr; align-items: start; }
.contact-intro p { margin-bottom: 28px; }
.form-card {
  background: #fff; color: var(--ink); border-radius: var(--radius);
  padding: 32px; box-shadow: 0 10px 30px rgba(0,0,0,0.18);
}
.form-card h3 { font-size: 22px; margin-bottom: 20px; }
.field-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.field { margin-bottom: 16px; }
.field label { display: block; font-size: 14px; font-weight: 600; color: var(--navy); margin-bottom: 6px; }
.req { color: var(--sunset); }
.field input, .field select, .field textarea {
  width: 100%; font: inherit; font-size: 15.5px; color: var(--ink);
  border: 1px solid var(--line); border-radius: 10px; padding: 11px 13px; background: #fff;
  transition: border-color 0.15s ease, box-shadow 0.15s ease;
}
.field textarea { resize: vertical; min-height: 120px; }
.field input:focus, .field select:focus, .field textarea:focus {
  outline: none; border-color: var(--blue); box-shadow: 0 0 0 3px rgba(43,108,176,0.15);
}
.contact .form-card .form-note { font-size: 13.5px; color: var(--muted); margin: 4px 0 18px; line-height: 1.55; }
.btn-submit { border: none; cursor: pointer; width: 100%; padding: 14px; font-size: 16px; font-family: inherit; }
.btn-submit:disabled { opacity: 0.7; cursor: default; }
.contact .form-card .form-status { margin-top: 14px; font-size: 15px; font-weight: 500; }
.contact .form-card .form-status.ok { color: #1F7A4D; }
.contact .form-card .form-status.err { color: #B4372F; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; opacity: 0; }

/* Simple content pages (privacy, etc.) */
.page-hero { background: linear-gradient(180deg, var(--blue-soft) 0%, #fff 100%); padding: 72px 0 40px; }
.page-hero h1 { font-size: clamp(34px, 4.5vw, 48px); margin-bottom: 10px; }
.page-hero p { color: var(--muted); }
.prose { max-width: 760px; padding: 24px 0 96px; }
.prose h2 { font-size: 24px; margin: 36px 0 12px; }
.prose p, .prose li { color: var(--ink); margin-bottom: 12px; }
.prose ul { padding-left: 22px; margin-bottom: 12px; }

/* Responsive */
@media (max-width: 1000px) { .step-cards { grid-template-columns: 1fr 1fr; } .situations { grid-template-columns: 1fr 1fr; } .hero-grid { grid-template-columns: 1fr; } .hero-card { display: none; } .hero-grid .hero-rating { display: inline-flex; } .trust-row { grid-template-columns: 1fr 1fr; gap: 18px 16px; } }
@media (max-width: 900px) {
  nav ul li:not(:nth-last-child(-n+2)) { display: none; }
  nav ul { gap: 10px; }
  .who, .about, .contact { grid-template-columns: 1fr; }
  .about .portrait { max-width: 300px; }
  .steps { grid-template-columns: 1fr; }
  .utility .tagline { display: none; }
  .utility .wrap { justify-content: center; }
  .paths, .situations, .ways { grid-template-columns: 1fr; }
  .foot-grid { grid-template-columns: 1fr; row-gap: 28px; }
  .foot-grid ul.foot-explore { column-gap: 40px; }
  #contact { padding-bottom: 56px; }
  .path { padding: 24px; }

  .field-row { grid-template-columns: 1fr; gap: 0; }
  .reviews-grid { grid-template-columns: 1fr; }
  .notice-first, .notice-body { grid-template-columns: 1fr; }
  .notice-card { padding: 22px 20px; }
  .notice-head { flex-direction: column; gap: 10px; }
  .ladder { flex-direction: column; }
  .ladder-arrow { transform: rotate(90deg); }
  .step-cards { grid-template-columns: 1fr; }
  .ref-grid.two { grid-template-columns: 1fr; }
  .aud-tabs.ref-status { display: grid; grid-template-columns: 1fr 1fr; width: 100%; border-radius: 16px; }
  .ref-status .aud-tab { border-radius: 12px; }
  .ref-dates li { grid-template-columns: 1fr; gap: 2px; padding: 14px 18px; }
  .ref-cta { padding: 28px 22px; }
  .ref-table { font-size: 14.5px; }
  #t-retirement th:nth-child(3), #t-retirement td:nth-child(3) { display: none; }
  .m-only { display: block; font-size: 13.5px; color: var(--muted); margin-top: 4px; }
  .aud-tabs { display: grid; grid-template-columns: repeat(3, 1fr); width: 100%; }
  .aud-tab { padding: 10px 6px; font-size: 14.5px; }
  .form-card .opt { display: none; }
  .form-card.show-opt .opt { display: block; }
  .opt-toggle { display: block; background: none; border: 1px dashed var(--line); border-radius: 10px; width: 100%; padding: 12px; margin-bottom: 16px; font: inherit; font-size: 14.5px; font-weight: 500; color: var(--blue); cursor: pointer; text-align: left; }
  body.scrolled .nav { height: 56px; }
  .to-top { right: 16px; bottom: 16px; width: 42px; height: 42px; }
  .form-card { padding: 24px 20px; }

  .contact { padding: 40px 24px; }
  .contact-item { padding: 16px; font-size: 15px; }
  .contact-item div { min-width: 0; overflow-wrap: break-word; }
  .brand small { display: none; }
  nav a.btn { padding: 10px 16px; font-size: 14px; white-space: nowrap; }
  section { padding: 72px 0; }
  .hero .wrap { padding-top: 64px; padding-bottom: 150px; }
  .mountains { height: 120px; }
}

@media (max-width: 480px) {
  nav ul li:nth-last-child(2) { display: none; }
}