:root{--navy:#012147;--gold:#a9691b;--cream:#f7f5f0;--ink:#203449;--green:#087443}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:95px}body{margin:0;color:var(--ink);font-family:Arial,sans-serif;font-size:17px;line-height:1.65}a{color:inherit}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #bd812e;outline-offset:5px}.wrap{width:min(1160px,90%);margin:auto}header{background:white;position:relative;z-index:5;border-bottom:1px solid #e6e9ed}.navrow{display:flex;align-items:center;justify-content:space-between;min-height:94px;gap:24px}.logo{width:210px;height:auto;filter:brightness(0) saturate(100%) invert(10%) sepia(46%) saturate(2100%) hue-rotate(180deg)}nav{display:flex;align-items:center;gap:26px;font-size:14px}nav a{text-decoration:none}nav [aria-current]{color:var(--gold);font-weight:bold}.button{display:inline-flex;align-items:center;justify-content:center;background:var(--gold);color:white;border:0;border-radius:7px;padding:15px 24px;font-weight:700;text-decoration:none;cursor:pointer;box-shadow:0 8px 22px #01214710}.button:hover{background:#875012}.small{padding:10px 16px}.menu{display:none}.skip{position:absolute;left:15px;top:-90px;z-index:10;background:white;padding:12px}.skip:focus{top:10px}.hero{background:radial-gradient(ellipse at 80% 25%,#e9eff4 0,transparent 60%),#f7f9fb;padding:70px 0 95px;position:relative;overflow:hidden;border-radius:0 0 55% 5% / 0 0 8% 2%}.hero-grid{display:grid;grid-template-columns:1fr 1.05fr;gap:55px;align-items:center}.eyebrow{font-size:12px;font-weight:700;letter-spacing:2.2px;color:var(--gold);margin:0 0 18px}h1,h2,h3{color:var(--navy);line-height:1.13;margin:0 0 22px}h1{font-family:Georgia,serif;font-size:clamp(48px,5.5vw,76px);font-weight:400;letter-spacing:-2px}h2{font-family:Georgia,serif;font-weight:400;font-size:clamp(33px,3.5vw,46px);letter-spacing:-.7px}h3{font-size:23px;line-height:1.3}em{font-style:normal;color:var(--gold)}p{margin:0 0 20px}.intro{font-size:20px;max-width:430px}.year{font-size:14px;font-weight:700}.actions{display:flex;gap:12px;flex-wrap:wrap}.whatsapp{display:inline-flex;align-items:center;justify-content:center;border:1.5px solid var(--green);border-radius:7px;color:var(--green);padding:13px 19px;text-decoration:none;font-size:15px;font-weight:bold}.hero-note{font-size:12px;margin:20px 0 0}.hero-art{position:relative;padding:18px 8px 40px 0}.consultation{position:relative;width:100%;height:auto;display:block;border-radius:44% 44% 18% 16%;box-shadow:0 26px 55px #01214727;z-index:1}.gold-orbit{position:absolute;inset:0 -20px 22px 25px;border:2px solid #c59147;border-radius:44% 48% 22% 19%;transform:rotate(7deg)}.photo-label{position:absolute;bottom:25px;left:-30px;z-index:2;display:flex;align-items:center;gap:14px;background:white;border-radius:12px;padding:19px 24px;box-shadow:0 12px 35px #01214722;font-size:14px}.photo-label span:not(.seal){display:block;font-size:12px}.seal{background:#f6eddf;color:var(--gold);width:38px;height:38px;border-radius:50%;text-align:center;padding-top:6px;font-size:20px}.illustration{position:absolute;bottom:0;right:0;font-size:10px;color:#526373}.quick{display:grid;grid-template-columns:repeat(3,1fr);position:relative;margin-top:-25px;background:white;border-radius:12px;box-shadow:0 10px 35px #01214710;z-index:3;padding:25px}.quick a{display:flex;gap:14px;align-items:center;text-decoration:none;color:var(--gold);font-size:13px;padding:0 18px}.quick a+ a{border-left:1px solid #ddd}.quick span{color:var(--navy);font-weight:bold}.section{padding-top:90px;padding-bottom:90px}.three{display:grid;grid-template-columns:repeat(3,1fr);gap:30px;margin-top:40px}.service{border-top:2px solid #d6ba90;padding-top:23px}.number{font-size:13px;color:var(--gold);display:block;margin-bottom:18px}.service p{font-size:16px;margin:0}.documents{background:var(--cream);padding:80px 0;overflow:hidden}.split{display:grid;grid-template-columns:1fr 1fr;gap:85px;align-items:center}.documents small{display:block;font-size:12px;margin:13px 0}.business-note{font-size:14px;margin-top:28px}.paper{background:white;box-shadow:0 24px 45px #01214718;border-radius:7px;padding:35px;transform:rotate(2deg);border-top:5px solid var(--gold)}.paper-top{display:flex;justify-content:space-between;border-bottom:1px solid #ddd;padding-bottom:20px;margin-bottom:27px;font-size:12px;letter-spacing:2px;color:var(--navy)}.paper-top span:first-child{font-size:19px;font-family:Georgia}.checklist{list-style:none;padding:0}.checklist li{padding:12px 0 12px 30px;border-bottom:1px solid #e9edf0;font-size:15px;position:relative}.checklist li:before{content:'✓';position:absolute;left:0;color:var(--gold)}.paper p{font-size:12px;margin-top:20px;margin-bottom:0}.section-head{display:flex;align-items:end;justify-content:space-between;gap:30px}.updated{font-size:12px;max-width:180px;padding-bottom:23px;color:#526373}.resources{margin-top:20px}.resources article{padding:28px;border:1px solid #dfe5eb;border-radius:12px;display:flex;flex-direction:column}.tag{color:var(--gold);font-size:11px;letter-spacing:1.5px;font-weight:bold;margin-bottom:20px}.resources h3{font-size:22px}.resources p{font-size:15px}.resources a{font-size:14px;font-weight:bold;color:var(--navy);margin-top:auto}.muted{font-size:12px;color:#526373;margin-top:22px}.process{background:var(--navy);padding:75px 0 85px;color:#e3eaf2;position:relative;border-radius:7% 0 7% 0 / 8% 0 8% 0}.process h2,.process h3{color:white}.process .eyebrow{color:#edbc75}.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:28px;margin-top:45px}.steps span{display:inline-flex;width:45px;height:45px;border:1px solid #c99446;align-items:center;justify-content:center;border-radius:50%;color:#edbc75;margin-bottom:24px}.steps h3{font-size:19px}.steps p{font-size:15px;margin:0}.advisor{display:grid;grid-template-columns:1fr 1fr;gap:100px;align-items:center}.portrait-frame{position:relative;max-width:430px;padding:12px 0 36px 20px}.portrait-frame img{width:100%;height:auto;border-radius:45% 45% 8% 8%;position:relative;display:block;box-shadow:0 20px 35px #01214718}.portrait-accent{position:absolute;inset:0 15px 15px 0;border:2px solid #c99446;border-radius:45% 45% 8% 8%;transform:rotate(-5deg)}.portrait-frame>span{position:absolute;bottom:0;right:-25px;background:var(--navy);color:white;padding:20px 30px;border-radius:9px;box-shadow:0 10px 25px #01214725;font-size:15px}.advisor p{font-size:17px}.text-link{font-weight:bold;color:var(--gold)}.location{margin-top:30px;font-size:14px;border-left:2px solid #c99446;padding-left:20px}.faq{padding-top:15px;max-width:850px}.faq h2{margin-bottom:35px}details{border-bottom:1px solid #dbe2e9;padding:20px 0}summary{cursor:pointer;font-weight:bold;color:var(--navy);padding-right:10px}details p{font-size:16px;margin:15px 0 0}.contact{background:var(--cream);padding:80px 0}.contact h2{font-size:55px}.filled{background:var(--green);color:white}.contact-email{margin-top:25px;font-size:15px}#tax-form{background:white;border-radius:15px;padding:36px;box-shadow:0 20px 50px #01214710}label{display:block;font-size:14px;font-weight:bold;margin:16px 0 6px}label span{font-weight:normal;color:#526373}input,select{width:100%;padding:11px;border:1px solid #b9c5d0;border-radius:5px;background:white;color:var(--ink);min-width:0}select{font-size:15px}.privacy-note{font-size:12px;margin:20px 0}.privacy-note button{border:0;background:none;padding:0;font:inherit;text-decoration:underline;cursor:pointer;color:var(--navy)}#tax-form .button{width:100%}#form-status{font-size:14px;margin:15px 0 0}.button:disabled{opacity:.6;cursor:wait}.trap{position:absolute;left:-10000px}footer{padding:45px 0 25px;display:flex;justify-content:space-between;gap:25px;flex-wrap:wrap;align-items:center}footer div{display:flex;gap:25px;font-size:14px}footer p{width:100%;font-size:11px;color:#526373}.wordmark{font-family:Georgia;font-size:28px;letter-spacing:3px;text-decoration:none;color:var(--navy)}.wordmark small{display:block;font-family:Arial;font-size:8px;letter-spacing:2px}dialog{border:0;border-radius:12px;padding:35px;max-width:520px;width:90%;box-shadow:0 20px 70px #0004}dialog::backdrop{background:#01214788}dialog p{font-size:15px}dialog h2{font-size:30px}
@media(max-width:950px){nav{gap:16px}.hero-grid{gap:30px}.hero h1{font-size:58px}.split{gap:40px}.quick{padding:20px 8px}.quick a{padding:0 10px;font-size:12px}.advisor{gap:65px}.three{gap:20px}.resources article{padding:23px}.photo-label{left:-15px;padding:16px;font-size:12px}}
@media(max-width:700px){html{scroll-padding-top:20px}.navrow{min-height:78px}.logo{width:170px}.menu{display:block;border:1px solid #cbd4dd;background:white;border-radius:5px;padding:7px 12px;font-size:14px}nav{display:none;position:absolute;top:78px;left:0;right:0;background:white;padding:25px 5%;box-shadow:0 15px 20px #01214715;align-items:stretch}nav.open{display:flex;flex-direction:column}.hero{padding:45px 0 60px;border-radius:0 0 35% 0 / 0 0 3% 0}.hero-grid{grid-template-columns:1fr;gap:40px}.hero h1{font-size:56px}.hero-copy{max-width:500px}.intro{font-size:18px}.hero-art{width:90%;max-width:420px;margin:auto}.photo-label{left:-13px;right:-13px;bottom:25px;gap:9px}.photo-label strong{font-size:12px}.photo-label span:not(.seal){font-size:11px}.gold-orbit{right:-12px}.hero-note{font-size:11px}.quick{grid-template-columns:1fr;padding:12px 20px}.quick a{padding:12px 0;font-size:13px}.quick a+a{border-left:0;border-top:1px solid #eee}.quick span{flex:1}.section{padding-top:60px;padding-bottom:60px}.three,.split,.advisor{grid-template-columns:1fr;gap:30px}.three{margin-top:30px}.service{padding-top:18px}.service h3{margin-bottom:12px}.number{margin-bottom:12px}.documents,.contact{padding:60px 0}.paper{margin:10px 7px 0;padding:25px;transform:rotate(1deg)}.section-head{display:block}.updated{display:block;max-width:none;padding:0}.resources article{padding:25px}.process{padding:60px 0;border-radius:0}.steps{grid-template-columns:1fr 1fr;gap:32px 20px}.steps h3{font-size:18px}.steps p{font-size:14px}.steps span{margin-bottom:16px}.portrait-frame{width:85%;margin:auto}.portrait-frame>span{right:-15px;padding:17px 23px}.advisor{gap:45px}.faq{padding-top:0}.contact h2{font-size:43px}#tax-form{padding:25px 20px}.actions{flex-direction:column;align-items:stretch}.actions a{min-height:50px}footer div{gap:16px;flex-wrap:wrap}footer{padding-top:35px}.eyebrow{font-size:11px;letter-spacing:1.8px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
