:root{--background: #faf9f7;--foreground: #1a1a18;--card: #ffffff;--card-foreground: #1a1a18;--popover: #ffffff;--popover-foreground: #1a1a18;--muted: #f3f2ef;--muted-foreground: #6e6c66;--secondary: #f4f3f0;--secondary-foreground: #1a1a18;--primary: #1c4a75;--primary-foreground: #ffffff;--primary-hover: #163a5c;--primary-soft: rgba(28, 74, 117, .07);--success: #3f6b55;--success-foreground: #ffffff;--success-soft: rgba(63, 107, 85, .09);--destructive: #a13b2f;--destructive-foreground: #ffffff;--destructive-soft: rgba(161, 59, 47, .09);--border: rgba(26, 26, 24, .1);--border-strong: rgba(26, 26, 24, .18);--input: rgba(26, 26, 24, .16);--ring: rgba(28, 74, 117, .28);--radius: 8px;--radius-sm: calc(var(--radius) - 4px);--radius-md: calc(var(--radius) - 2px);--radius-lg: var(--radius);--radius-xl: calc(var(--radius) + 4px);--radius-2xl: calc(var(--radius) + 8px);--radius-full: 9999px;--shadow-xs: 0 1px 2px rgba(26, 26, 24, .04);--shadow-sm: 0 1px 3px rgba(26, 26, 24, .05);--shadow-md: 0 4px 14px rgba(26, 26, 24, .05);--shadow-lg: 0 12px 32px rgba(26, 26, 24, .07);--shadow-xl: 0 24px 56px rgba(26, 26, 24, .12);--font-sans: "Inter", -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;--font-display: "Outfit", "Inter", -apple-system, sans-serif;--font-mono: "JetBrains Mono", monospace;--section-py: 88px;--section-px: 24px;--content-max: 1180px;--ease-out-expo: cubic-bezier(.16, 1, .3, 1);--transition: .18s var(--ease-out-expo);--bg-light: var(--background);--bg-card: var(--card);--border-glass: var(--border);--border-glow: var(--ring);--primary-blue: var(--primary);--accent: var(--primary);--accent-soft: var(--primary-soft);--accent-purple: var(--primary);--accent-emerald: var(--success);--accent-amber: var(--primary);--text-main: var(--foreground);--text-muted: #55534e;--text-dim: var(--muted-foreground)}*{box-sizing:border-box;margin:0;padding:0}html{scroll-behavior:smooth;background-color:var(--background);color:var(--foreground);font-family:var(--font-sans);overflow-x:hidden;width:100%}body{min-height:100vh;width:100%;overflow-x:hidden;background:var(--background);color:var(--foreground);font-size:16px;line-height:1.6;letter-spacing:-.006em;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}h1,h2,h3,h4{font-family:var(--font-display);letter-spacing:-.025em;line-height:1.2}:where(a,button,input,select,textarea,summary,[tabindex]):focus-visible{outline:2px solid var(--primary);outline-offset:2px}::selection{background:var(--primary);color:var(--primary-foreground)}::-webkit-scrollbar{width:10px;height:10px}::-webkit-scrollbar-track{background:var(--background)}::-webkit-scrollbar-thumb{background:#d6d4cf;border-radius:var(--radius-full);border:3px solid var(--background)}::-webkit-scrollbar-thumb:hover{background:#bab8b2}.bg-state-pattern{background-size:30px 30px;background-image:radial-gradient(circle,rgba(26,26,24,.055) 1px,transparent 1px)}.custom-cursor{position:fixed;top:0;left:0;width:22px;height:22px;border:1.5px solid rgba(28,74,117,.5);border-radius:var(--radius-full);pointer-events:none;z-index:9999;transition:width .2s ease,height .2s ease,background .2s ease}.custom-cursor.active{width:38px;height:38px;background:var(--primary-soft)}@media(pointer:coarse),(max-width:768px){.custom-cursor{display:none!important}}.accent-text{color:var(--primary)}.section-standard{padding:var(--section-py) var(--section-px);max-width:var(--content-max);margin:0 auto;width:100%}.section-heading{font-family:var(--font-display);font-size:clamp(1.65rem,3vw,2.35rem);font-weight:600;letter-spacing:-.03em;line-height:1.18;color:var(--foreground);margin-bottom:12px}.section-subheading{font-size:clamp(.98rem,1.3vw,1.08rem);color:var(--text-muted);max-width:580px;margin:0 auto;line-height:1.65}.eyebrow{font-family:var(--font-sans);font-size:.7rem;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:var(--muted-foreground)}.glass-panel{background:var(--card);border:1px solid var(--border);border-radius:var(--radius-lg);box-shadow:var(--shadow-sm);transition:border-color var(--transition),box-shadow var(--transition)}.glass-panel:hover{border-color:var(--border-strong)}.card{display:flex;flex-direction:column;background:var(--card);color:var(--card-foreground);border:1px solid var(--border);border-radius:var(--radius-lg);transition:border-color var(--transition),box-shadow var(--transition),transform var(--transition)}.card[data-interactive=true]:hover{border-color:var(--border-strong);box-shadow:var(--shadow-md);transform:translateY(-2px)}.card[data-active=true]{border-color:var(--primary);box-shadow:var(--shadow-md)}.card-header{display:flex;flex-direction:column;gap:8px;padding:26px 26px 0}.card-title{font-family:var(--font-display);font-size:1.2rem;font-weight:600;letter-spacing:-.02em;line-height:1.35;color:var(--card-foreground)}.card-description{font-size:.93rem;color:var(--text-muted);line-height:1.65}.card-content{padding:18px 26px;flex:1}.card-footer{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap;padding:0 26px 24px}.panel-inset{background:var(--secondary);border:1px solid var(--border);border-radius:var(--radius-md);padding:20px}.separator{height:1px;width:100%;border:0;background:var(--border);flex-shrink:0}.badge,.glass-pill{display:inline-flex;align-items:center;gap:7px;padding:5px 11px;border-radius:var(--radius-full);font-size:.76rem;font-weight:500;line-height:1.5;white-space:nowrap;border:1px solid var(--border);background:transparent;color:var(--muted-foreground)}.glass-pill svg,.badge svg{color:var(--muted-foreground)}.badge[data-variant=primary]{border-color:#1c4a7538;background:var(--primary-soft);color:var(--primary)}.badge[data-variant=primary] svg{color:var(--primary)}.badge[data-variant=success]{border-color:#3f6b5540;background:var(--success-soft);color:var(--success)}.badge[data-variant=success] svg{color:var(--success)}.badge[data-variant=accent],.badge[data-variant=muted]{border-color:var(--border);background:var(--secondary);color:var(--muted-foreground)}.icon-tile{display:inline-flex;align-items:center;justify-content:center;width:40px;height:40px;flex-shrink:0;border-radius:var(--radius-md);background:var(--secondary);color:var(--foreground);border:1px solid var(--border)}.icon-tile[data-tone=primary]{background:var(--primary-soft);color:var(--primary);border-color:#1c4a752e}.icon-tile[data-tone=success]{background:var(--success-soft);color:var(--success);border-color:#3f6b5533}.icon-tile[data-size=sm]{width:34px;height:34px}.stat{display:flex;flex-direction:column;gap:3px}.stat+.stat{margin-top:18px}.stat-label{font-size:.7rem;letter-spacing:.1em;text-transform:uppercase;font-weight:600;color:var(--muted-foreground)}.stat-value{font-size:1rem;font-weight:600;line-height:1.45;color:var(--foreground)}.stat-value[data-tone=primary]{color:var(--primary)}.stat-value[data-tone=success]{color:var(--success)}.check-list{display:flex;flex-direction:column;gap:10px}.check-item{display:flex;align-items:flex-start;gap:10px;font-size:.9rem;line-height:1.55;color:var(--text-muted);font-weight:400}.check-item svg{flex-shrink:0;margin-top:3px;color:var(--success)}.btn-primary,.btn-secondary,.btn-ghost{position:relative;display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:10px 20px;border-radius:var(--radius-md);font-family:var(--font-sans);font-weight:500;font-size:.9rem;line-height:1.45;letter-spacing:-.005em;cursor:pointer;text-decoration:none;white-space:nowrap;transition:background var(--transition),border-color var(--transition),color var(--transition),box-shadow var(--transition)}.btn-primary{background:var(--primary);color:var(--primary-foreground);border:1px solid var(--primary)}.btn-primary:hover{background:var(--primary-hover);border-color:var(--primary-hover)}.btn-secondary{background:var(--card);border:1px solid var(--border-strong);color:var(--foreground);box-shadow:var(--shadow-xs)}.btn-secondary:hover{background:var(--secondary)}.btn-ghost{background:none;border:1px solid transparent;color:var(--primary);padding:8px 10px;font-weight:500;font-size:.86rem}.btn-ghost:hover{background:var(--primary-soft)}.btn-primary:disabled,.btn-secondary:disabled,.btn-ghost:disabled{opacity:.5;cursor:not-allowed}.btn-primary[data-size=sm],.btn-secondary[data-size=sm]{padding:7px 14px;font-size:.82rem}.btn-primary[data-size=lg],.btn-secondary[data-size=lg]{padding:13px 28px;font-size:.95rem}.btn-primary[data-full=true],.btn-secondary[data-full=true]{width:100%}.option-group{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:8px}.option-row{display:flex;flex-wrap:wrap;gap:6px}.option-tile{display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:11px 14px;border-radius:var(--radius-md);border:1px solid var(--input);background:var(--card);color:var(--text-muted);font-family:var(--font-sans);font-weight:500;font-size:.85rem;line-height:1.4;text-align:center;cursor:pointer;transition:background var(--transition),border-color var(--transition),color var(--transition)}.option-tile:hover{background:var(--secondary);border-color:var(--border-strong);color:var(--foreground)}.option-tile[data-selected=true]{border-color:var(--primary);background:var(--primary-soft);color:var(--primary);font-weight:600}.option-tile[data-size=sm]{padding:8px 13px;font-size:.8rem}.field-group{display:flex;flex-direction:column;gap:18px}.field-row{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.field{display:flex;flex-direction:column;gap:7px}.field-label{font-size:.8rem;font-weight:500;color:var(--foreground)}.field-label .req{color:var(--destructive);margin-left:2px}.field-hint{font-size:.75rem;color:var(--muted-foreground)}.field-control{width:100%;padding:10px 12px;border-radius:var(--radius-md);background:var(--card);border:1px solid var(--input);color:var(--foreground);font-family:var(--font-sans);font-size:.9rem;line-height:1.5;outline:none;transition:border-color var(--transition),box-shadow var(--transition)}.field-control::placeholder{color:var(--muted-foreground)}.field-control:focus{border-color:var(--primary);box-shadow:0 0 0 3px var(--ring)}.field-control:focus-visible{outline:none}textarea.field-control{resize:vertical;min-height:88px}select.field-control{cursor:pointer;-moz-appearance:none;appearance:none;-webkit-appearance:none;padding-right:34px;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' viewBox='0 0 24 24' fill='none' stroke='%236e6c66' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 11px center}.field[data-invalid=true] .field-control{border-color:var(--destructive)}.field[data-invalid=true] .field-control:focus{box-shadow:0 0 0 3px var(--destructive-soft)}.check-tile{display:flex;align-items:center;gap:9px;padding:10px 12px;border-radius:var(--radius-md);border:1px solid var(--border);background:var(--card);font-size:.85rem;font-weight:400;color:var(--text-muted);cursor:pointer;transition:background var(--transition),border-color var(--transition),color var(--transition)}.check-tile:hover{background:var(--secondary);border-color:var(--border-strong)}.check-tile:has(input:checked){border-color:var(--primary);background:var(--primary-soft);color:var(--primary);font-weight:500}.check-tile input{accent-color:var(--primary);width:15px;height:15px;cursor:pointer}.dialog-overlay{position:fixed;top:0;right:0;bottom:0;left:0;z-index:10000;display:flex;align-items:flex-start;justify-content:center;padding:24px;overflow-y:auto;background:#1a1a186b}.dialog{position:relative;width:100%;max-width:660px;margin:auto;padding:32px;background:var(--popover);color:var(--popover-foreground);border:1px solid var(--border);border-radius:var(--radius-xl);box-shadow:var(--shadow-xl)}.dialog:focus{outline:none}.dialog-close{position:absolute;top:16px;right:16px;width:32px;height:32px;display:inline-flex;align-items:center;justify-content:center;border-radius:var(--radius-md);border:1px solid transparent;background:transparent;color:var(--muted-foreground);cursor:pointer;transition:background var(--transition),color var(--transition)}.dialog-close:hover{background:var(--secondary);color:var(--foreground)}.data-table{width:100%;border-collapse:collapse;text-align:left}.data-table thead th{padding:13px 18px;font-size:.7rem;letter-spacing:.1em;text-transform:uppercase;font-weight:600;color:var(--muted-foreground);border-bottom:1px solid var(--border-strong);white-space:nowrap}.data-table tbody td{padding:18px;border-bottom:1px solid var(--border);font-size:.88rem;color:var(--text-muted);vertical-align:middle}.data-table tbody tr{transition:background var(--transition)}.data-table tbody tr:hover{background:var(--secondary)}.data-table tbody tr:last-child td{border-bottom:0}.accordion-item{background:var(--card);border:1px solid var(--border);border-radius:var(--radius-lg);overflow:hidden;transition:border-color var(--transition)}.accordion-item[data-open=true]{border-color:var(--border-strong)}.accordion-trigger{width:100%;display:flex;align-items:center;justify-content:space-between;gap:16px;padding:20px 24px;background:none;border:none;cursor:pointer;text-align:left;font-family:var(--font-sans);color:var(--foreground);transition:color var(--transition)}.accordion-trigger:hover{color:var(--primary)}.accordion-title{font-size:1rem;font-weight:500;line-height:1.5;letter-spacing:-.01em}.accordion-chevron{flex-shrink:0;color:var(--muted-foreground);transition:transform var(--transition),color var(--transition)}.accordion-item[data-open=true] .accordion-chevron{transform:rotate(180deg);color:var(--primary)}.accordion-panel{overflow:hidden}.accordion-panel-inner{margin:0 24px;padding:16px 0 22px;border-top:1px solid var(--border);color:var(--text-muted);font-size:.92rem;line-height:1.75}.site-nav{position:fixed;top:14px;left:0;right:0;margin:0 auto;width:min(95%,1180px);padding:9px 12px 9px 14px;z-index:999;display:flex;align-items:center;justify-content:space-between;gap:12px;background:#ffffffe0;backdrop-filter:saturate(180%) blur(12px);-webkit-backdrop-filter:saturate(180%) blur(12px)}.brand{display:flex;align-items:center;gap:10px;background:none;border:none;padding:0;cursor:pointer;flex-shrink:0;font-family:inherit;text-align:left}.brand-mark{width:32px;height:32px;flex-shrink:0;border-radius:var(--radius-md);background:var(--primary);display:flex;align-items:center;justify-content:center}.brand-text{display:flex;flex-direction:column;min-width:0}.brand-name{font-family:var(--font-display);font-weight:600;font-size:1.08rem;letter-spacing:-.02em;line-height:1.15;color:var(--foreground);white-space:nowrap}.brand-sub{font-size:.58rem;color:var(--muted-foreground);letter-spacing:.1em;text-transform:uppercase;font-weight:500;white-space:nowrap}.nav-links-desktop{display:flex;align-items:center;gap:4px;min-width:0}.nav-link{background:none;border:none;color:var(--text-muted);cursor:pointer;font-family:var(--font-sans);font-size:.85rem;font-weight:450;white-space:nowrap;padding:7px 10px;border-radius:var(--radius-md);transition:background var(--transition),color var(--transition)}.nav-link:hover{background:var(--secondary);color:var(--foreground)}.nav-actions{display:flex;align-items:center;gap:8px;flex-shrink:0}.nav-pill{font-size:.72rem;padding:4px 10px}.menu-toggle{display:none;width:40px;height:40px;flex-direction:column;align-items:center;justify-content:center;gap:5px;border-radius:var(--radius-md);border:1px solid var(--border);background:var(--card);cursor:pointer;transition:background var(--transition),border-color var(--transition)}.menu-toggle:hover{background:var(--secondary);border-color:var(--border-strong)}.menu-bar{display:block;width:17px;height:1.5px;background:var(--foreground);border-radius:2px;transition:transform .3s var(--ease-out-expo),width .3s var(--ease-out-expo)}.menu-toggle[data-open=true] .menu-bar:first-child{transform:translateY(3.25px) rotate(45deg)}.menu-toggle[data-open=true] .menu-bar:last-child{transform:translateY(-3.25px) rotate(-45deg)}.menu-backdrop{position:fixed;top:0;right:0;bottom:0;left:0;background:#1a1a1859;z-index:997;opacity:0;visibility:hidden;pointer-events:none;transition:visibility 0s linear .24s}.menu-backdrop[data-open=true]{visibility:visible;pointer-events:auto;transition:visibility 0s linear 0s}.mobile-nav{position:fixed;top:72px;left:0;right:0;margin:0 auto;width:min(94%,420px);max-height:calc(100vh - 92px);overflow-y:auto;padding:10px;background:var(--popover);border:1px solid var(--border);border-radius:var(--radius-xl);box-shadow:var(--shadow-lg);z-index:998;display:flex;flex-direction:column;gap:2px;transform-origin:top center;opacity:0;visibility:hidden;pointer-events:none;transition:visibility 0s linear .26s}.mobile-nav[data-open=true]{visibility:visible;pointer-events:auto;transition:visibility 0s linear 0s}.mobile-nav-link{display:flex;align-items:center;justify-content:space-between;gap:12px;width:100%;background:none;border:none;cursor:pointer;font-family:var(--font-sans);font-size:.95rem;font-weight:450;color:var(--foreground);padding:13px 14px;border-radius:var(--radius-md);text-align:left;transition:background var(--transition),color var(--transition)}.mobile-nav-link svg{color:var(--muted-foreground);transition:transform var(--transition)}.mobile-nav-link:hover{background:var(--primary-soft);color:var(--primary)}.mobile-nav-link:hover svg{color:var(--primary);transform:translate(2px)}@media(min-width:801px){.mobile-nav,.menu-backdrop{display:none}}@media(max-width:800px){.nav-links-desktop{display:none!important}.nav-pill,.nav-cta{display:none}.menu-toggle{display:flex}.site-nav{top:10px;padding:8px 10px 8px 12px}}@media(max-width:380px){.brand-sub{display:none}}.hero-backdrop{position:absolute;top:-6%;right:0;bottom:0;left:0;z-index:0;pointer-events:none;-webkit-mask-image:linear-gradient(to bottom,transparent 0%,#000 14%,#000 74%,transparent 100%);mask-image:linear-gradient(to bottom,transparent 0%,#000 14%,#000 74%,transparent 100%)}.hero-paper{--rule-gap: 34px;position:absolute;top:0;right:0;bottom:0;left:0;background-image:repeating-linear-gradient(to bottom,transparent 0,transparent calc(var(--rule-gap) - 1px),rgba(26,26,24,.075) calc(var(--rule-gap) - 1px),rgba(26,26,24,.075) var(--rule-gap))}.hero-paper:before{content:"";position:absolute;top:0;bottom:0;left:clamp(20px,8vw,118px);width:1px;background:#a13b2f21}.hero-stamp{position:absolute;right:clamp(14px,7vw,104px);top:34%;width:clamp(148px,21vw,258px);color:var(--success);opacity:.17}.hero-stamp svg{width:100%;height:auto;display:block}.hero-stamp rect{fill:none;stroke:currentColor}.hero-stamp .stamp-outer{stroke-width:5}.hero-stamp .stamp-inner{stroke-width:1.5}.hero-stamp text{fill:currentColor;text-anchor:middle}.hero-stamp .stamp-word{font-family:var(--font-display);font-weight:700;font-size:46px;letter-spacing:5px}.hero-stamp .stamp-sub{font-family:var(--font-sans);font-weight:600;font-size:13px;letter-spacing:3.5px}@media(max-width:768px){.hero-backdrop{top:-3%;right:0;bottom:0;left:0}.hero-paper{--rule-gap: 28px}.hero-stamp{opacity:.14;top:30%}}.tax-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(320px,1fr));gap:24px}.tax-callout{display:flex;align-items:flex-start;gap:18px;padding:24px 26px}.deadline-banner{display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:20px;padding:28px 26px}.pulse-ring{position:relative}.pulse-ring:before{content:"";position:absolute;top:-6px;right:-6px;bottom:-6px;left:-6px;border-radius:inherit;border:1.5px solid var(--primary);opacity:0;animation:pulse-ring 2.6s ease-out infinite}@keyframes 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16px}.nav-links-desktop{display:none!important}.glass-panel{padding:18px!important}.card-header{padding:20px 20px 0}.card-content{padding:16px 20px}.card-footer{padding:0 20px 20px}.btn-primary,.btn-secondary{padding:10px 18px!important;font-size:.87rem!important}h1{font-size:clamp(1.7rem,6.5vw,2.3rem)!important;line-height:1.22!important}h2,.section-heading{font-size:clamp(1.45rem,5.5vw,1.9rem)!important}.hero-ctas{flex-direction:column!important;align-items:stretch!important}.hero-ctas button{width:100%;justify-content:center}.field-row{grid-template-columns:1fr}.option-row{flex-wrap:nowrap;overflow-x:auto;scrollbar-width:none;scroll-snap-type:x proximity;-webkit-overflow-scrolling:touch;padding-bottom:2px}.option-row::-webkit-scrollbar{display:none}.option-row .option-tile{flex:0 0 auto;scroll-snap-align:start}.dialog{padding:24px 20px}.dialog-overlay{padding:12px}.accordion-trigger{padding:17px 20px}.accordion-panel-inner{margin:0 20px;padding:14px 0 18px}}@media(max-width:480px){:root{--section-py: 44px;--section-px: 14px}h1{font-size:clamp(1.55rem,8vw,2rem)!important}.option-group{grid-template-columns:1fr}.hero-badge{white-space:normal;text-align:center}}@media(prefers-reduced-motion:reduce){*,*:before,*:after{animation-duration:.01ms!important;animation-iteration-count:1!important;transition-duration:.01ms!important;scroll-behavior:auto!important}}