/* MyTaxLedger design system — navy / white / gold */
@font-face{font-family:Inter;font-weight:400;font-style:normal;font-display:swap;src:url(../fonts/inter-latin-400-normal.woff2) format("woff2")}
@font-face{font-family:Inter;font-weight:500;font-style:normal;font-display:swap;src:url(../fonts/inter-latin-500-normal.woff2) format("woff2")}
@font-face{font-family:Inter;font-weight:600;font-style:normal;font-display:swap;src:url(../fonts/inter-latin-600-normal.woff2) format("woff2")}
@font-face{font-family:"Cormorant Garamond";font-weight:500;font-style:normal;font-display:swap;src:url(../fonts/cormorant-garamond-latin-500-normal.woff2) format("woff2")}
@font-face{font-family:"Cormorant Garamond";font-weight:600;font-style:normal;font-display:swap;src:url(../fonts/cormorant-garamond-latin-600-normal.woff2) format("woff2")}
@font-face{font-family:"Cormorant Garamond";font-weight:700;font-style:normal;font-display:swap;src:url(../fonts/cormorant-garamond-latin-700-normal.woff2) format("woff2")}
@font-face{font-family:"Cormorant Garamond";font-weight:600;font-style:italic;font-display:swap;src:url(../fonts/cormorant-garamond-latin-600-italic.woff2) format("woff2")}

:root{
  --navy:#0B1F3A; --navy-2:#13294A; --navy-3:#1C3560;
  --white:#FFFFFF; --grey:#F3F6FA; --line:#DCE3EC; --line-d:#27406A;
  --gold:#C9A45C; --gold-d:#8A6B25;        /* gold-d: gold for TEXT on light backgrounds (AA) */
  --text:#172033; --muted:#4A566B; --soft:#B7C3D6;
  --serif:"Cormorant Garamond",Georgia,"Times New Roman",serif;
  --sans:Inter,system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
  --wrap:1180px; --r:3px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;font-family:var(--sans);color:var(--text);background:var(--white);line-height:1.65;font-size:16px;-webkit-font-smoothing:antialiased}
img,svg{max-width:100%;height:auto}
a{color:inherit;text-decoration:none}
p{margin:0 0 1em}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 24px}
h1,h2,h3,h4{font-family:var(--serif);font-weight:600;line-height:1.12;margin:0 0 .5em;color:var(--navy);letter-spacing:-.005em}
h1{font-size:clamp(2.5rem,5.4vw,4.2rem)}
h2{font-size:clamp(1.95rem,3.6vw,2.7rem)}
h3{font-size:1.5rem}
.ico{width:28px;height:28px}

/* focus + skip */
:focus-visible{outline:3px solid var(--gold);outline-offset:3px}
.skip{position:absolute;left:-999px;top:0;background:var(--gold);color:var(--navy);padding:12px 18px;z-index:200;font-weight:600}
.skip:focus{left:8px;top:8px}

.eyebrow{font-size:.75rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold-d);font-weight:600;margin:0 0 14px;display:flex;align-items:center;gap:12px}
.eyebrow::before{content:"";width:32px;height:2px;background:var(--gold)}
.on-navy .eyebrow,.hero .eyebrow,.page-hero .eyebrow,.cta-band .eyebrow{color:var(--gold)}

/* top bar + header */
.topbar{background:var(--navy);color:var(--soft);font-size:.78rem;border-bottom:1px solid var(--line-d)}
.topbar-in{display:flex;justify-content:space-between;gap:16px;padding-top:9px;padding-bottom:9px}
.topbar-r{display:flex;gap:24px}
.topbar a:hover{color:var(--gold)}
.site-header{position:sticky;top:0;z-index:50;background:var(--navy);border-bottom:1px solid var(--line-d)}
.nav-in{display:flex;align-items:center;justify-content:space-between;height:78px}
.brand{display:flex;align-items:center;gap:12px;color:#fff}
.brand-logo{height:48px;width:auto;display:block}
.brand-text{font-family:var(--serif);font-size:1.7rem;font-weight:500}
.brand-text b{color:var(--gold);font-weight:700}
.nav{display:flex;align-items:center;gap:30px}
.nav a:not(.btn){color:#E4EAF3;font-size:.92rem;padding:8px 0;border-bottom:2px solid transparent}
.nav a:not(.btn):hover,.nav a.active{color:#fff;border-bottom-color:var(--gold)}
.nav-toggle{display:none;background:none;border:1px solid var(--line-d);width:46px;height:46px;cursor:pointer;border-radius:var(--r)}
.nav-toggle span{display:block;width:22px;height:2px;background:#fff;margin:5px auto}

/* buttons */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;padding:14px 28px;border-radius:var(--r);font-size:.85rem;letter-spacing:.07em;text-transform:uppercase;font-weight:600;border:2px solid transparent;cursor:pointer;transition:background .2s,color .2s,border-color .2s;font-family:var(--sans);line-height:1.2}
.btn-sm{padding:10px 18px;font-size:.76rem}
.btn-gold{background:var(--gold);color:var(--navy)}
.btn-gold:hover{background:#D8B877}
.btn-navy{background:var(--navy);color:#fff}
.btn-navy:hover{background:var(--navy-3)}
.btn-ghost{border-color:#6D84A8;color:#fff}
.btn-ghost:hover{border-color:var(--gold);color:var(--gold)}
.btn-line{border-color:var(--navy);color:var(--navy)}
.btn-line:hover{background:var(--navy);color:#fff}
.btn .ico{width:17px;height:17px}

/* hero */
.hero{background:var(--navy);color:#fff;padding:96px 0 0}
.hero-grid{display:grid;grid-template-columns:1.25fr .75fr;gap:64px;align-items:center;padding-bottom:84px}
.hero h1{color:#fff}
.hero h1 em{font-style:italic;color:var(--gold)}
.hero .lead{font-size:1.18rem;color:#D3DCEA;max-width:620px;margin:24px 0 36px}
.hero-actions{display:flex;gap:14px;flex-wrap:wrap}
.glance{background:var(--navy-2);border:1px solid var(--line-d);border-top:3px solid var(--gold);padding:34px}
.glance h2{font-size:1.25rem;font-family:var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--gold);margin-bottom:18px;font-weight:600}
.glance ul{list-style:none;margin:0;padding:0}
.glance li{display:flex;gap:14px;padding:14px 0;border-top:1px solid var(--line-d);color:#E4EAF3;font-size:.95rem}
.glance li:first-child{border-top:0;padding-top:0}
.glance .ico{color:var(--gold);width:22px;height:22px;flex:none;margin-top:2px}
.glance b{display:block;color:#fff;font-weight:600}
.hero-strip{border-top:1px solid var(--line-d)}
.hero-strip .wrap{display:grid;grid-template-columns:repeat(4,1fr)}
.hero-strip div{padding:24px 20px 24px 0;font-size:.85rem;color:var(--soft)}
.hero-strip strong{display:block;font-family:var(--serif);font-size:1.9rem;color:var(--gold);font-weight:600;line-height:1.1}

.page-hero{background:var(--navy);color:#fff;padding:76px 0 68px}
.page-hero h1{color:#fff;font-size:clamp(2.2rem,4.6vw,3.5rem);max-width:880px}
.page-hero p.lead{color:#D3DCEA;font-size:1.15rem;max-width:760px;margin:0}
.page-hero .btn{margin-top:30px}
.crumbs{font-size:.8rem;color:var(--soft);margin-bottom:22px}
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:8px;margin:0;padding:0}
.crumbs li+li::before{content:"/";margin-right:8px;color:#6D84A8}
.crumbs a:hover{color:var(--gold)}

/* sections */
.sec{padding:96px 0}
.sec-grey{background:var(--grey)}
.on-navy{background:var(--navy);color:#D3DCEA}
.on-navy h2,.on-navy h3,.on-navy h4{color:#fff}
.sec-head{max-width:760px;margin-bottom:52px}
.sec-head p{color:var(--muted);font-size:1.08rem;margin:0}
.on-navy .sec-head p{color:var(--soft)}
.sec-head.center{margin-left:auto;margin-right:auto;text-align:center}
.sec-head.center .eyebrow{justify-content:center}

/* grids + cards */
.grid-3{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
.grid-2{display:grid;grid-template-columns:repeat(2,1fr);gap:24px}
.card{background:var(--white);border:1px solid var(--line);border-top:3px solid var(--navy);padding:34px 30px;transition:border-color .2s,box-shadow .2s;display:flex;flex-direction:column}
a.card:hover{border-top-color:var(--gold);box-shadow:0 12px 30px rgba(11,31,58,.1)}
.card .ico{color:var(--gold-d);width:34px;height:34px;margin-bottom:18px}
.card h3{margin-bottom:10px}
.card p{color:var(--muted);font-size:.96rem;flex:1}
.card .more{display:inline-flex;align-items:center;gap:8px;font-size:.78rem;letter-spacing:.1em;text-transform:uppercase;font-weight:600;color:var(--gold-d);margin-top:6px}
.card .more .ico{width:15px;height:15px;margin:0}
.on-navy .card{background:var(--navy-2);border-color:var(--line-d);border-top-color:var(--gold)}
.on-navy .card p{color:var(--soft)}
.on-navy .card .ico{color:var(--gold)}

.region{padding:26px 24px}
.region h3{font-size:1.45rem}
.region .chips{display:flex;flex-wrap:wrap;gap:6px;margin:8px 0 0;padding:0;list-style:none}
.region .chips li{font-size:.76rem;background:var(--grey);color:var(--navy);padding:3px 10px;border-radius:30px}

/* split + lists */
.split{display:grid;grid-template-columns:1.05fr .95fr;gap:64px;align-items:start}
.checks{list-style:none;padding:0;margin:22px 0 0}
.checks li{display:flex;gap:14px;padding:12px 0;border-bottom:1px solid var(--line)}
.checks li:last-child{border-bottom:0}
.checks .ico{width:20px;height:20px;color:var(--gold-d);flex:none;margin-top:3px}
.on-navy .checks li{border-color:var(--line-d)}
.on-navy .checks .ico{color:var(--gold)}
.panel{background:var(--navy);color:#D3DCEA;padding:42px;border-top:3px solid var(--gold)}
.panel h2,.panel h3{color:#fff}
.panel a{color:var(--gold)}
.panel a:hover{text-decoration:underline}
.panel hr{border:0;border-top:1px solid var(--line-d);margin:24px 0}
.panel p{color:var(--soft)}
.on-navy .panel{background:var(--navy-2)}

/* process */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:0;counter-reset:s;list-style:none;margin:0;padding:0}
.steps li{padding:30px 26px 6px 0;border-top:2px solid var(--line);counter-increment:s}
.steps li::before{content:"0" counter(s);font-family:var(--serif);font-size:2.4rem;color:var(--gold-d);display:block;margin-bottom:8px;font-weight:600}
.steps h3,.steps h4{font-size:1.3rem;margin-bottom:6px}
.steps p{font-size:.93rem;color:var(--muted);margin:0}
.on-navy .steps li{border-color:var(--line-d)}
.on-navy .steps li::before{color:var(--gold)}
.on-navy .steps p{color:var(--soft)}

/* service/region detail */
.facts{display:grid;grid-template-columns:repeat(3,1fr);gap:0;border:1px solid var(--line);background:var(--white)}
.facts div{padding:26px 28px;border-right:1px solid var(--line)}
.facts div:last-child{border-right:0}
.facts h2{font-family:var(--sans);font-size:.74rem;letter-spacing:.16em;text-transform:uppercase;color:var(--gold-d);margin-bottom:8px;font-weight:600}
.facts p{margin:0;font-size:.97rem}
.tick{list-style:none;margin:0;padding:0}
.tick li{padding:11px 0 11px 28px;position:relative;border-bottom:1px solid var(--line)}
.tick li::before{content:"";position:absolute;left:0;top:20px;width:12px;height:2px;background:var(--gold)}
.note{background:var(--grey);border-left:4px solid var(--gold);padding:18px 22px;font-size:.92rem;color:var(--muted)}
.note strong{color:var(--navy)}
.founder{display:grid;grid-template-columns:260px 1fr;gap:60px;align-items:start}
.photo-frame{background:var(--navy);padding:10px;width:240px;border-bottom:3px solid var(--gold)}
.photo-frame img{display:block;width:100%;height:auto}
.creds{display:flex;flex-direction:column;gap:8px;margin-top:20px}
.creds span{font-size:.76rem;letter-spacing:.12em;text-transform:uppercase;font-weight:600;color:var(--gold-d);border-left:3px solid var(--gold);padding-left:12px}
.role{color:var(--gold-d);font-weight:600;letter-spacing:.08em;text-transform:uppercase;font-size:.82rem}

/* insights */
.post{display:flex;flex-direction:column;background:var(--white);border:1px solid var(--line);border-top:3px solid var(--navy);padding:30px;transition:border-color .2s,box-shadow .2s}
.post:hover{border-top-color:var(--gold);box-shadow:0 12px 30px rgba(11,31,58,.1)}
.tag{font-size:.7rem;letter-spacing:.16em;text-transform:uppercase;color:var(--gold-d);font-weight:600}
.post h3{margin:12px 0}
.post p{color:var(--muted);font-size:.95rem;flex:1}
.post .date{font-size:.8rem;color:var(--muted)}
.article{max-width:760px;margin:0 auto;padding:72px 24px 30px}
.article h2{font-size:1.9rem;margin-top:1.5em}
.article p{font-size:1.06rem;line-height:1.8}
.prose{max-width:800px}
.prose h2{font-size:1.7rem;margin-top:1.6em}
.prose p,.prose li{font-size:1rem;line-height:1.75}
.prose ul{padding-left:20px}

/* forms */
.form-wrap{display:grid;grid-template-columns:1fr 400px;gap:56px;align-items:start}
.form{background:var(--white);border:1px solid var(--line);border-top:3px solid var(--navy);padding:42px}
.form h2{font-size:1.9rem;margin-bottom:6px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:18px}
.field{margin-bottom:18px}
.field label{display:block;font-size:.8rem;font-weight:600;color:var(--navy);margin-bottom:6px}
.field input,.field select,.field textarea{width:100%;padding:13px 14px;border:1px solid #AEB9CA;background:#fff;font-family:var(--sans);font-size:1rem;border-radius:var(--r);color:var(--text)}
.field input:focus,.field select:focus,.field textarea:focus{outline:3px solid var(--gold);outline-offset:1px;border-color:var(--navy)}
.field textarea{min-height:130px;resize:vertical}
.check{display:flex;gap:12px;align-items:flex-start;margin:6px 0 22px;font-size:.9rem;color:var(--muted)}
.check input{width:20px;height:20px;margin-top:2px;flex:none;accent-color:var(--navy)}
.check a{color:var(--navy);text-decoration:underline}
.hp{position:absolute;left:-9999px;height:0;overflow:hidden}
.alert{padding:16px 20px;margin-bottom:22px;border-left:4px solid;font-size:.95rem}
.alert.ok{background:#EAF5EE;border-color:#2F7D4F;color:#1E4D32}
.alert.err{background:#FBECEC;border-color:#B33A3A;color:#6E2020}
.side-card{background:var(--navy);color:#D3DCEA;padding:36px;position:sticky;top:104px;border-top:3px solid var(--gold)}
.side-card h2{color:#fff;font-size:1.6rem}
.side-card ul{list-style:none;margin:18px 0 24px;padding:0}
.side-card li{display:flex;gap:14px;padding:13px 0;border-bottom:1px solid var(--line-d);font-size:.94rem}
.side-card li .ico{width:21px;height:21px;color:var(--gold);flex:none}
.side-card a:hover{color:var(--gold)}
.side-card .btn{width:100%;margin-bottom:12px}

/* CTA band */
.cta-band{background:var(--navy-2);color:#fff;padding:80px 0;border-top:3px solid var(--gold)}
.cta-in{display:flex;justify-content:space-between;align-items:center;gap:40px}
.cta-band h2{color:#fff;margin-bottom:10px}
.cta-band p{color:var(--soft);margin:0;max-width:600px}
.cta-actions{display:flex;gap:14px;flex-wrap:wrap}

/* footer */
.site-footer{background:var(--navy);color:var(--soft);padding:72px 0 0;font-size:.92rem;border-top:1px solid var(--line-d)}
.foot-grid{display:grid;grid-template-columns:1.3fr 1.1fr 1.1fr 1fr;gap:44px;padding-bottom:50px}
.site-footer h2{font-family:var(--sans);font-size:.74rem;letter-spacing:.18em;text-transform:uppercase;color:#fff;margin-bottom:18px;font-weight:600}
.site-footer ul{list-style:none;margin:0;padding:0}
.site-footer li{margin-bottom:10px}
.site-footer a:hover{color:var(--gold)}
.foot-logo img{width:150px;height:auto;display:block;margin-bottom:12px}
.foot-brand p{max-width:330px}
.foot-note{font-size:.82rem;margin-top:20px;color:#8FA1BE}
.foot-base{border-top:1px solid var(--line-d);padding-top:24px;padding-bottom:32px;display:grid;grid-template-columns:auto 1fr;gap:12px 40px;font-size:.8rem}
.foot-legal{display:flex;gap:22px;justify-content:flex-end}
.foot-base .disclaimer{grid-column:1/-1;color:#8FA1BE;max-width:900px}
.wa-float{position:fixed;right:20px;bottom:20px;width:54px;height:54px;border-radius:50%;background:#1FA855;color:#fff;display:grid;place-items:center;box-shadow:0 8px 24px rgba(0,0,0,.3);z-index:60}
.wa-float:hover{background:#188F48}

/* motion: restrained, and off if the visitor prefers */
.rv{opacity:0;transform:translateY(12px);transition:opacity .5s ease,transform .5s ease}
.rv.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.rv{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}
.no-js .rv{opacity:1;transform:none}

/* responsive */
@media (max-width:1000px){
  .hero-grid,.split,.form-wrap,.founder{grid-template-columns:1fr;gap:40px}
  .grid-3{grid-template-columns:1fr 1fr}
  .steps{grid-template-columns:1fr 1fr}
  .facts{grid-template-columns:1fr}.facts div{border-right:0;border-bottom:1px solid var(--line)}.facts div:last-child{border-bottom:0}
  .foot-grid{grid-template-columns:1fr 1fr}
  .hero-strip .wrap{grid-template-columns:1fr 1fr}
  .side-card{position:static}
  .cta-in{flex-direction:column;align-items:flex-start}
}
@media (max-width:760px){
  .topbar-in>span:first-child{display:none}.topbar-in{justify-content:center}
  .nav-toggle{display:block}
  .nav{position:fixed;left:0;right:0;top:115px;background:var(--navy);flex-direction:column;align-items:stretch;padding:20px 24px 30px;gap:6px;border-bottom:3px solid var(--gold);display:none;max-height:calc(100vh - 115px);overflow:auto}
  .nav.open{display:flex}
  .nav a:not(.btn){padding:14px 0;border-bottom:1px solid var(--line-d);font-size:1.05rem}
  .nav .btn{margin-top:14px}
  .grid-3,.grid-2,.steps,.row{grid-template-columns:1fr}
  .sec{padding:68px 0}.hero{padding-top:64px}.hero-grid{padding-bottom:56px}
  .foot-grid{grid-template-columns:1fr}
  .foot-base{grid-template-columns:1fr}.foot-legal{justify-content:flex-start;flex-wrap:wrap}
  .form{padding:26px 20px}
  .photo-frame{width:200px}
}
.panel a.btn-gold,.panel a.btn-gold:hover{color:var(--navy);text-decoration:none}
.side-card a.btn-gold,.side-card a.btn-gold:hover{color:var(--navy)}

/* services: domestic / international groups */
.svc-group{margin-top:56px}
.svc-group:first-of-type{margin-top:0}
.svc-group-head{display:grid;grid-template-columns:1fr 1.1fr;gap:40px;align-items:end;margin-bottom:26px;padding-bottom:20px;border-bottom:2px solid var(--navy)}
.svc-group-head h3{font-size:clamp(1.7rem,3vw,2.2rem);margin:0}
.svc-group-head p{margin:0;color:var(--muted)}
.svc-group .card h4{font-size:1.4rem;margin-bottom:10px}
.pills{display:flex;gap:12px;flex-wrap:wrap;margin:30px 0 0}
.pills a{border:1px solid #6D84A8;color:#fff;padding:10px 20px;border-radius:30px;font-size:.88rem}
.pills a:hover{border-color:var(--gold);color:var(--gold)}
.site-footer li.foot-sub{margin:16px 0 8px}
.site-footer li.foot-sub:first-child{margin-top:0}
.site-footer li.foot-sub a{color:var(--gold);font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;font-weight:600}
@media (max-width:1000px){.svc-group-head{grid-template-columns:1fr;gap:12px}}