:root {
  --navy: #0C1C2E;
  --navy-line: #27384D;
  --cream: #F3EDE2;
  --cream-field: #F8F4EC;
  --cream-soft: #C9C2B5;
  --cream-line: #CFC6B6;
  --gold: #C9A24B;
  --ink: #0C1C2E;
  --ink-soft: #3A4A5C;
  --serif: Georgia, "Iowan Old Style", "Palatino Linotype", "Times New Roman", serif;
  --sans: -apple-system, BlinkMacSystemFont, "Segoe UI", "Helvetica Neue", Helvetica, sans-serif;
  --wrap: 74rem;
  --gutter: clamp(1.25rem, 5vw, 4.5rem);
  --space-section: clamp(4.5rem, 10vw, 8.5rem);
  --body: clamp(1.0625rem, 1rem + 0.3vw, 1.1875rem);
}

* { box-sizing: border-box; }

html {
  background: var(--navy);
  -webkit-text-size-adjust: 100%;
}

@media (prefers-reduced-motion: no-preference) {
  html { scroll-behavior: smooth; }
}

body {
  margin: 0;
  font-family: var(--sans);
  font-size: var(--body);
  line-height: 1.6;
  color: var(--ink);
  /* Navy, not cream: Safari on iOS 26 ignores theme-color and tints its top and bottom bars
     from the body background. Every band paints its own (.on-navy, .on-cream). */
  background: var(--navy);
  text-wrap: pretty;
}

h1, h2, h3, p, ol, ul, figure { margin: 0; }

a { color: inherit; text-decoration: none; }
a:hover { text-decoration: underline; text-underline-offset: 0.2em; }

.wrap {
  width: 100%;
  max-width: var(--wrap);
  margin: 0 auto;
  padding-left: var(--gutter);
  padding-right: var(--gutter);
}

.visually-hidden {
  position: absolute;
  width: 1px;
  height: 1px;
  margin: -1px;
  padding: 0;
  overflow: hidden;
  clip: rect(0 0 0 0);
  white-space: nowrap;
  border: 0;
}

/* Theme blocks */
.on-navy {
  background: var(--navy);
  color: var(--cream);
}
.on-navy a:focus-visible,
.on-navy button:focus-visible,
.on-navy input:focus-visible,
.on-navy select:focus-visible,
.on-navy textarea:focus-visible {
  outline: 2px solid var(--gold);
  outline-offset: 3px;
}
.on-cream {
  background: var(--cream);
  color: var(--ink);
}
.on-cream a:focus-visible {
  outline: 2px solid var(--navy);
  outline-offset: 3px;
}

/* Header */
.site-header {
  padding-top: 1.25rem;
}
.nav {
  display: flex;
  align-items: center;
  justify-content: space-between;
  flex-wrap: wrap;
  gap: 0.25rem 1.5rem;
  padding-bottom: 0.25rem;
  min-height: 3.5rem;
  border-bottom: 1px solid var(--navy-line);
}
.wordmark {
  font-family: var(--serif);
  font-size: 1.5rem;
  letter-spacing: 0.02em;
  display: inline-flex;
  align-items: center;
  min-height: 2.75rem;
}
.nav-links {
  display: flex;
  flex-wrap: wrap;
  gap: 0.25rem;
  list-style: none;
  padding: 0;
}
.nav-links a {
  display: inline-flex;
  align-items: center;
  min-height: 2.75rem;
  padding: 0 0.75rem;
  font-size: 0.9375rem;
  letter-spacing: 0.08em;
  text-transform: uppercase;
  color: var(--cream-soft);
}
.nav-links a:hover { color: var(--cream); }

/* Hero */
.hero {
  padding-top: clamp(4rem, 10vw, 8rem);
  padding-bottom: clamp(4.5rem, 10vw, 8.5rem);
}
.hero-grid {
  display: grid;
  grid-template-columns: minmax(0, 7fr) minmax(0, 5fr);
  gap: clamp(2rem, 6vw, 5rem);
  align-items: start;
}
.hero h1 {
  font-family: var(--serif);
  font-weight: 400;
  font-size: clamp(2.25rem, 1.5rem + 4.5vw, 4rem);
  line-height: 1.02;
  letter-spacing: -0.015em;
  text-wrap: balance;
}
.hero-body {
  margin-top: 2rem;
  max-width: 34em;
  font-size: clamp(1.125rem, 1rem + 0.5vw, 1.375rem);
  line-height: 1.55;
}
.hero-actions {
  margin-top: 2.5rem;
  display: flex;
  flex-wrap: wrap;
  gap: 1rem 1.5rem;
  align-items: center;
}
.hero-audience {
  margin-top: 1.5rem;
  color: var(--cream-soft);
}
.hero-audience a {
  color: var(--cream);
  text-decoration: underline;
  text-decoration-color: var(--gold);
  text-underline-offset: 0.2em;
}
.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 3rem;
  padding: 0 1.75rem;
  font-family: var(--sans);
  font-size: 0.9375rem;
  font-weight: 600;
  letter-spacing: 0.1em;
  text-transform: uppercase;
  color: var(--navy);
  background: var(--gold);
  border: 1px solid var(--gold);
  border-radius: 2px;
  cursor: pointer;
}
.button:hover {
  text-decoration: none;
  background: #D4B061;
  border-color: #D4B061;
}

/* Editorial sections */
.section {
  padding-top: var(--space-section);
  padding-bottom: var(--space-section);
  scroll-margin-top: 1.5rem;
}
.rule {
  position: relative;
  height: 1px;
  background: var(--cream-line);
  margin-bottom: clamp(2.5rem, 5vw, 4rem);
}
.rule::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0;
  width: 5rem;
  height: 1px;
  background: var(--gold);
}
.rule-dark { background: var(--navy-line); }

.two-col {
  display: grid;
  grid-template-columns: minmax(0, 5fr) minmax(0, 7fr);
  gap: clamp(2rem, 5vw, 5rem);
  align-items: start;
}
/* A grid left with one child, after a section is cut, takes the full width instead of an empty column. */
.hero-grid:has(> :only-child),
.two-col:has(> :only-child) {
  grid-template-columns: minmax(0, 1fr);
}
.kicker {
  font-size: 0.875rem;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--ink-soft);
  margin-bottom: 1.25rem;
}
.on-navy .kicker { color: var(--gold); }
.section h2 {
  font-family: var(--serif);
  font-weight: 400;
  font-size: clamp(2.125rem, 1.5rem + 2.75vw, 3.75rem);
  line-height: 1.08;
  letter-spacing: -0.01em;
  text-wrap: balance;
}
.lede {
  font-size: clamp(1.125rem, 1rem + 0.4vw, 1.3125rem);
  line-height: 1.6;
  max-width: 34em;
}
.lede + .lede { margin-top: 1.25rem; }

/* Homepage only: keep K-1 units whole, and tighten the section rhythm. */
.nobreak { white-space: nowrap; }
#contact-title {
  font-size: clamp(1.875rem, 1.4rem + 2.4vw, 3rem);
}
@media (min-width: 761px) {
  .two-col:has(#contact-title) {
    grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);
  }
}
/* A browser font size of 125% or more makes the unbroken "partnership-tax" wider than a 320px screen, so let it break at the hyphen. */
@media (max-width: 16.5em) {
  .hero h1 .nobreak { white-space: normal; }
}
#approach { padding-top: clamp(2.5rem, 5vw, 4rem); }

/* Approach */
.lanes {
  list-style: none;
  padding: 0;
  margin-top: clamp(2.5rem, 5vw, 4rem);
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: clamp(1.5rem, 4vw, 3rem);
}
.lane {
  border-top: 1px solid var(--navy);
  padding-top: 1.5rem;
}
.lane h3 {
  font-family: var(--serif);
  font-weight: 400;
  font-size: 1.625rem;
  line-height: 1.2;
}
.lane p {
  margin-top: 0.875rem;
  color: var(--ink-soft);
}
/* Contact */
.contact-copy { color: var(--cream-soft); }
.contact-copy h2 { color: var(--cream); }
.contact-copy .lede { margin-top: 1.5rem; }
.form {
  display: grid;
  gap: 1.5rem;
}
.field {
  display: grid;
  gap: 0.5rem;
}
.field label {
  font-size: 0.9375rem;
  letter-spacing: 0.04em;
}
.field .optional { color: var(--cream-soft); }
.field input,
.field select,
.field textarea {
  width: 100%;
  min-height: 3rem;
  padding: 0.75rem 0.9rem;
  font: inherit;
  color: var(--navy);
  background: var(--cream-field);
  border: 1px solid var(--cream-line);
  border-radius: 2px;
}
.field textarea {
  resize: vertical;
  min-height: 6rem;
}
.field input::placeholder,
.field textarea::placeholder { color: #6B6456; }
.form-foot {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 1rem 1.5rem;
}
.helper {
  font-size: 0.9375rem;
  color: var(--cream-soft);
}
.form-status {
  min-height: 1px;
  font-size: 1rem;
  line-height: 1.5;
}
.form-status:not(:empty) {
  border-top: 1px solid var(--gold);
  padding-top: 1rem;
}

/* Footer */
.site-footer {
  padding-top: 2.5rem;
  padding-bottom: 2.5rem;
}
.footer-row {
  display: flex;
  flex-wrap: wrap;
  justify-content: space-between;
  align-items: baseline;
  gap: 0.75rem 2rem;
  padding-top: 2rem;
  border-top: 1px solid var(--navy-line);
}
.footer-link {
  display: inline-flex;
  align-items: center;
  min-height: 2.75rem;
  color: var(--cream-soft);
  font-size: 0.9375rem;
}
/* Solutions and Guides link groups. They set list-style, padding, and margin themselves
   because public/supporting.css resets lists on the supporting pages only. */
.footer-groups {
  display: flex;
  flex-wrap: wrap;
  gap: 1.5rem 4rem;
  margin-top: 1.5rem;
}
.footer-groups h2 {
  margin: 0 0 0.25rem;
  font-family: var(--sans);
  font-size: 0.875rem;
  font-weight: 600;
  letter-spacing: 0.14em;
  text-transform: uppercase;
  color: var(--gold);
}
.footer-groups ul {
  margin: 0;
  padding: 0;
  list-style: none;
}
.footer-groups a {
  display: inline-flex;
  align-items: center;
  min-height: 2.75rem;
  font-size: 0.9375rem;
  color: var(--cream-soft);
}
.footer-groups a:hover { color: var(--cream); }

/* Policy pages */
.policy {
  max-width: calc(40em + 2 * var(--gutter));
}
.policy h1 {
  font-family: var(--serif);
  font-weight: 400;
  font-size: clamp(2.125rem, 1.5rem + 2.75vw, 3.75rem);
  line-height: 1.08;
}
.policy h2 {
  font-size: 1.25rem;
  margin-top: 2.5rem;
  margin-bottom: 0.75rem;
}
.policy p,
.policy li {
  line-height: 1.6;
}
.policy p + p { margin-top: 1rem; }
.policy ul {
  padding-left: 1.25rem;
  margin-bottom: 1rem;
}
.policy li + li { margin-top: 0.5rem; }
.policy a { text-decoration: underline; text-underline-offset: 0.2em; }
.policy-date {
  color: var(--ink-soft);
  margin-top: 0.75rem;
}
.not-found-body { margin-top: 1.25rem; }

/* Responsive */
@media (max-width: 760px) {
  .hero-grid,
  .two-col,
  .lanes {
    grid-template-columns: minmax(0, 1fr);
  }
  .nav-links a { padding: 0 0.5rem; }
  .footer-groups {
    flex-direction: column;
    gap: 1.25rem;
  }
}

@media (prefers-reduced-motion: reduce) {
  * { transition: none !important; animation: none !important; }
}

/* Planning uses the same preparation data; keep the two benefits together. */
.planning { margin-top: clamp(2.5rem, 5vw, 4rem); }
.planning > .two-col { margin-top: 1.5rem; }

/* Supporting agreement-review detail on the CPA page. */

/* The AI contrast line between the steps and the advisory section. */
.ai-contrast { margin-top: clamp(2.5rem, 5vw, 4rem); padding: 1.5rem 0; border-top: 1px solid var(--cream-line); border-bottom: 1px solid var(--cream-line); }
.ai-contrast p { font-family: var(--serif); font-size: clamp(1.25rem, 1rem + 1vw, 1.75rem); line-height: 1.35; color: var(--ink); }
.ai-contrast strong { display: block; margin-top: 1rem; color: var(--ink-soft); }

/* A public illustration of records, deliverables, and approval. */
.return-flow { list-style: none; margin: 0; padding: 1.25rem 0 0; display: grid; gap: 1rem; counter-reset: return-step; }
.return-flow li { counter-increment: return-step; display: flex; align-items: center; gap: 1rem; padding: 1.25rem; border: 1px solid var(--navy-line); border-left: 2px solid var(--gold); font-family: var(--serif); font-size: clamp(1.125rem, 1rem + .5vw, 1.5rem); line-height: 1.25; }
.return-flow li::before { content: counter(return-step, decimal-leading-zero); flex: 0 0 auto; font-family: var(--sans); font-size: .75rem; color: var(--gold); letter-spacing: .08em; }