@font-face{font-family:Manrope;src:url('/fonts/Manrope.woff2') format('woff2');font-weight:200 800;font-display:optional}
@font-face{font-family:'Source Serif';src:url('/fonts/SourceSerif4.woff2') format('woff2');font-weight:200 900;font-display:optional}

/* ---------- Tokens ---------- */
:root{
  --paper:#efe9dd;--paper-2:#e6ddcb;--card:#f7f3ea;--wash:#e8dcc1;--portrait:#f1e9d9;
  --ink:#0f2743;--text:#303c4a;--muted:#535d69;
  --navy:#0c294d;--navy-2:#173d6b;--on-navy:#cdd8e5;
  --gold:#b8914a;--gold-ink:#7a5a21;--gold-light:#e2c58c;--gold-soft:#e0cb9f;
  --line:#d9cfbb;--line-strong:#c6b99e;--error:#a3321f;
  --sans:Manrope,'Segoe UI',system-ui,sans-serif;
  --serif:'Source Serif',Georgia,'Times New Roman',serif;
  --radius:14px;--radius-lg:24px;
  --shadow:0 1px 2px rgb(15 39 67/.05),0 14px 34px -14px rgb(15 39 67/.2);
  --wrap:1200px;--gutter:clamp(20px,5vw,48px);
  --ease:cubic-bezier(.2,.7,.2,1);
}

/* ---------- Base ---------- */
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:100px}
body{margin:0;background:var(--paper);color:var(--text);font:400 1.0625rem/1.65 var(--sans);-webkit-font-smoothing:antialiased;overflow-x:clip}
h1,h2,h3,p,figure,ul,ol,dl,dd{margin:0}
h1,h2{font-family:var(--serif);font-weight:500;color:var(--ink);line-height:1.08;letter-spacing:-.022em;text-wrap:balance}
h1{font-size:clamp(2.5rem,5.2vw,4.25rem)}
h2{font-size:clamp(2rem,3.4vw,2.875rem)}
h3{font-size:1.1875rem;line-height:1.35;font-weight:700;color:var(--ink);letter-spacing:-.01em}
p{text-wrap:pretty}
a{color:inherit}
img,picture{max-width:100%;display:block}
button,input,select,textarea{font:inherit}
a,button,summary{touch-action:manipulation}
:focus-visible{outline:3px solid var(--gold);outline-offset:3px;border-radius:4px}
::selection{background:var(--gold-soft)}
.icon{width:24px;height:24px;fill:currentColor;flex:none}
.sr-only{position:absolute;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
.skip{position:absolute;left:16px;top:-100px;z-index:50;background:var(--navy);color:#fff;padding:12px 18px;border-radius:10px;font-weight:700}
.skip:focus{top:12px}
.wrap{width:100%;max-width:calc(var(--wrap) + 2 * var(--gutter));margin-inline:auto;padding-inline:var(--gutter)}
.section{padding-block:clamp(64px,8vw,112px)}
.lead{font-size:clamp(1.0625rem,1.3vw,1.1875rem);line-height:1.65;color:var(--text)}
.fine-print{font-size:.875rem;line-height:1.55;color:var(--muted)}

/* Eyebrow: small caps label with a slanted bar taken from the logo mark */
.eyebrow,.glance-label{display:flex;align-items:center;gap:12px;font:800 .75rem/1.4 var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--gold-ink);margin-bottom:18px}
.eyebrow::before,.glance-label::before{content:"";width:16px;height:10px;background:var(--gold);transform:skewX(-24deg);border-radius:1px;flex:none}

/* ---------- Buttons & links ---------- */
.button{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:50px;padding:12px 28px;border-radius:999px;background:var(--navy);color:#fff;border:1px solid var(--navy);font:700 1rem/1.2 var(--sans);text-decoration:none;cursor:pointer;transition:background .2s,transform .2s var(--ease),box-shadow .2s}
.button:hover{background:var(--navy-2);transform:translateY(-1px);box-shadow:0 12px 24px -12px rgb(12 41 77/.6)}
.button:active{transform:none}
.button:disabled{opacity:.65;cursor:wait}
.button-light{background:var(--card);color:var(--navy);border-color:var(--card)}
.button-light:hover{background:var(--wash);box-shadow:0 12px 24px -12px rgb(0 0 0/.4)}
.text-link{display:inline-flex;align-items:center;gap:8px;font-weight:700;color:var(--ink);text-decoration:underline;text-decoration-color:var(--gold);text-decoration-thickness:2px;text-underline-offset:6px;transition:color .2s,text-underline-offset .2s}
.text-link .icon{width:18px;height:18px;transition:transform .2s var(--ease)}
.text-link:hover{color:var(--gold-ink);text-underline-offset:8px}
.text-link:hover .icon{transform:translateX(3px)}

/* ---------- Header ---------- */
/* Always separated from the page: a lighter tint than the paper, a darker rule, and a soft shadow that deepens once scrolled. */
.header{position:sticky;top:0;z-index:30;background:rgb(247 243 234/.94);backdrop-filter:saturate(1.4) blur(12px);-webkit-backdrop-filter:saturate(1.4) blur(12px);border-bottom:1px solid var(--line-strong);box-shadow:0 8px 24px -18px rgb(15 39 67/.4);transition:box-shadow .25s}
.header.is-scrolled{box-shadow:0 12px 32px -18px rgb(15 39 67/.6)}
.header-inner{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:80px}
.wordmark img{width:184px;height:auto}
#navigation{display:flex;align-items:center;gap:28px;font-size:.95rem;font-weight:600;color:var(--ink)}
#navigation>a:not(.button),.nav-services summary{position:relative;padding:8px 0;text-decoration:none;cursor:pointer}
#navigation>a:not(.button)::after{content:"";position:absolute;left:0;right:0;bottom:2px;height:2px;background:var(--gold);transform:scaleX(0);transform-origin:left;transition:transform .25s var(--ease)}
#navigation>a:not(.button):hover::after,#navigation>a[aria-current=page]::after{transform:scaleX(1)}
.nav-services{position:relative}
.nav-services summary{display:flex;align-items:center;gap:6px;list-style:none}
.nav-services summary::-webkit-details-marker{display:none}
.nav-services summary .icon{width:14px;height:14px;transition:transform .2s}
.nav-services[open] summary .icon{transform:rotate(180deg)}
.dropdown{position:absolute;top:calc(100% + 14px);left:-24px;width:360px;background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);padding:8px}
.dropdown a{display:block;padding:12px 16px;border-radius:10px;text-decoration:none}
.dropdown strong{display:block;color:var(--ink)}
.dropdown span{display:block;margin-top:2px;font-size:.85rem;font-weight:500;line-height:1.45;color:var(--muted)}
.dropdown a:hover,.dropdown a[aria-current]{background:var(--paper)}
.languages{display:inline-flex;border:1px solid var(--line-strong);border-radius:999px;padding:3px;font-size:.78rem;font-weight:800;letter-spacing:.06em}
.languages a{padding:5px 11px;border-radius:999px;text-decoration:none;color:var(--muted);transition:color .2s,background .2s}
.languages a:hover{color:var(--ink)}
.languages a[aria-current]{background:var(--navy);color:#fff}
.button.nav-cta{min-height:44px;padding:10px 22px;font-size:.95rem}
.menu-toggle{display:none}

/* ---------- Home hero ---------- */
.hero{overflow-x:clip;padding-block:clamp(32px,5vw,72px) clamp(56px,7vw,104px)}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.12fr) minmax(0,.88fr);gap:clamp(40px,6vw,96px);align-items:center}
.hero h1{font-size:clamp(2.75rem,6vw,4.75rem);line-height:1.02;letter-spacing:-.03em}
.hero-kicker{display:flex;align-items:center;gap:12px;margin-bottom:24px;font:800 .78rem/1.4 var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--gold-ink)}
.hero-kicker::before{content:"";width:16px;height:10px;background:var(--gold);transform:skewX(-24deg);flex:none}
/* Highlighter mark instead of faux italics (the serif file is roman only) */
h1 em{font-style:normal;background:linear-gradient(transparent 64%,var(--gold-soft) 64%,var(--gold-soft) 92%,transparent 92%);padding-inline:.04em}
.hero .lead{margin-top:24px;max-width:33em}
.hero-actions{display:flex;flex-wrap:wrap;align-items:center;gap:14px 28px;margin-top:32px}
.hero-facts{display:grid;grid-template-columns:repeat(3,minmax(0,auto));justify-content:start;margin-top:44px;padding-top:20px;border-top:1px solid var(--line)}
.hero-facts div{padding-right:clamp(14px,2vw,26px);margin-right:clamp(14px,2vw,26px);border-right:1px solid var(--line)}
.hero-facts div:last-child{border:0;margin:0;padding:0}
.hero-facts dt{font-size:.7rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
.hero-facts dd{margin-top:4px;font-family:var(--serif);font-size:clamp(1.05rem,1.5vw,1.25rem);line-height:1.25;color:var(--ink)}
.hero-copy .fine-print{margin-top:10px}
.hero-people{position:relative;isolation:isolate;display:grid;grid-template-columns:1fr 1fr;gap:18px;align-items:start;padding-top:12px}
.hero-people::before{content:"";position:absolute;z-index:-1;inset:10% -14% -8% 14%;background:var(--wash);border-radius:999px 999px 32px 32px}
.person:nth-child(2){margin-top:64px}
.person img,.owner-photo img{width:100%;height:auto;aspect-ratio:4/5;object-fit:cover;object-position:50% 20%;mix-blend-mode:multiply}
/* Multiply blends the photos' white studio backdrops into the warm frame color */
.frame,.owner-photo{display:block;overflow:hidden;isolation:isolate;background:var(--portrait)}
.frame{border-radius:999px 999px 20px 20px;box-shadow:0 0 0 6px var(--card),var(--shadow)}
.person figcaption{margin-top:14px;padding-left:6px}
.person strong{display:block;font-family:var(--serif);font-size:1.6rem;font-weight:500;line-height:1.1;color:var(--ink)}
.person figcaption span{display:block;margin-top:4px;font-size:.85rem;line-height:1.4;color:var(--muted)}
.hero-chip{position:absolute;right:-2%;top:2%;display:flex;align-items:center;gap:10px;padding:12px 18px;border-radius:999px;background:var(--card);box-shadow:var(--shadow);font-weight:700;font-size:.9rem;color:var(--ink)}
.hero-chip .icon{color:var(--gold-ink)}

/* ---------- Section heads ---------- */
.section-head{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,1fr);gap:16px clamp(32px,6vw,80px);align-items:end;margin-bottom:clamp(36px,4.5vw,60px)}
.section-head .eyebrow{grid-column:1/-1;margin-bottom:-4px}
.section-head>p:not(.eyebrow){max-width:32em;color:var(--muted)}
.section-head.stack{grid-template-columns:1fr}

/* ---------- Checks ---------- */
.checks{list-style:none;padding:0;display:grid;gap:12px;margin-top:24px}
.checks li{display:flex;align-items:flex-start;gap:12px;font-weight:600;color:var(--ink);line-height:1.45}
.checks .icon{width:24px;height:24px;padding:5px;border-radius:50%;background:var(--wash);color:var(--gold-ink)}

/* ---------- Statement ---------- */
.statement{padding-block:clamp(48px,6vw,80px);border-block:1px solid var(--line);background:var(--card)}
.statement-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:clamp(32px,6vw,96px);align-items:center}
.statement h2{font-size:clamp(2.25rem,4.4vw,3.5rem)}

/* ---------- Services ---------- */
.services-layout{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:20px}
.service-feature{position:relative;overflow:hidden;isolation:isolate;display:flex;flex-direction:column;padding:clamp(28px,4vw,48px);border-radius:var(--radius-lg);background:var(--navy);color:var(--on-navy)}
.service-feature::before,.service-feature::after{content:"";position:absolute;z-index:-1;top:-40px;width:56px;height:260px;transform:skewX(-24deg)}
.service-feature::before{right:84px;background:rgb(184 145 74/.22)}
.service-feature::after{right:12px;background:rgb(255 255 255/.06)}
.tag{align-self:flex-start;margin-bottom:24px;padding:6px 12px;border-radius:999px;background:rgb(184 145 74/.22);color:var(--gold-light);font-size:.72rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase}
.service-feature h3{display:flex;align-items:center;gap:14px;font-family:var(--serif);font-weight:500;font-size:clamp(1.9rem,3vw,2.5rem);line-height:1.1;letter-spacing:-.02em;color:#fff}
.service-feature h3 .icon{width:36px;height:36px;color:var(--gold-light)}
.service-feature>p{margin-top:14px;font-size:1.1rem;color:var(--on-navy)}
.service-feature .checks{grid-template-columns:1fr 1fr;gap:14px 20px;margin:28px 0 40px}
.service-feature .checks li{color:#fff;font-weight:600}
.service-feature .checks .icon{background:rgb(255 255 255/.1);color:var(--gold-light)}
.feature-foot{margin-top:auto;display:flex;flex-wrap:wrap;align-items:flex-end;justify-content:space-between;gap:20px;padding-top:28px;border-top:1px solid rgb(255 255 255/.15)}
.feature-price strong{display:block;font-family:var(--serif);font-size:1.75rem;font-weight:500;color:#fff}
.feature-price span{font-size:.85rem;color:#a9b9cc}
.service-stack{display:grid;gap:20px}
.service-row{display:grid;grid-template-columns:auto 1fr;gap:20px;align-content:start;padding:clamp(24px,3vw,36px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card);transition:border-color .25s,transform .25s var(--ease),box-shadow .25s}
.service-row:hover{border-color:var(--gold);transform:translateY(-3px);box-shadow:var(--shadow)}
.service-row>.icon,.card-grid .icon{width:52px;height:52px;padding:13px;border-radius:14px;background:var(--wash);color:var(--gold-ink)}
.service-row h3{font-family:var(--serif);font-weight:500;font-size:1.65rem;line-height:1.15;letter-spacing:-.015em}
.service-row p{margin-top:8px;color:var(--muted)}
.service-row .service-price{margin-top:16px;font-weight:700;color:var(--ink)}
.service-row .text-link{margin-top:14px}

/* ---------- Why ---------- */
.why{background:var(--paper-2)}
.why-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.1fr);gap:clamp(40px,7vw,112px);align-items:start}
.why-head{position:sticky;top:120px}
.why-head>p:not(.eyebrow){margin-top:20px;font-family:var(--serif);font-size:1.3rem;color:var(--gold-ink)}
.why-list{list-style:none;padding:0}
.why-list li{display:grid;grid-template-columns:60px 1fr;gap:22px;align-items:start;padding:30px 0;border-top:1px solid var(--line-strong)}
.why-list li:last-child{border-bottom:1px solid var(--line-strong)}
.why-list .icon{width:60px;height:60px;padding:16px;border-radius:50%;background:var(--card);color:var(--gold-ink);box-shadow:0 0 0 1px var(--line)}
.why-list h3{font-family:var(--serif);font-size:1.6rem;font-weight:500;letter-spacing:-.015em}
.why-list p{margin-top:6px;color:var(--muted)}

/* ---------- Sample report ---------- */
.report-section{background-color:var(--paper-2);background-image:repeating-linear-gradient(to bottom,transparent 0 35px,rgb(15 39 67/.045) 35px 36px)}
.page-home .report-section{background-color:var(--paper)}
.report-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(40px,7vw,112px);align-items:center}
.report-copy>p:not(.eyebrow){margin-top:20px;font-size:1.1rem}
.report-insight{display:flex;gap:16px;margin-top:32px;padding:22px 24px;border-left:3px solid var(--gold);border-radius:0 var(--radius) var(--radius) 0;background:var(--card)}
.report-insight .icon{color:var(--gold-ink);margin-top:2px}
.report-insight h3{font-size:1.05rem}
.report-insight p{margin-top:4px;color:var(--muted)}
.report-copy>.text-link{margin-top:28px}
.report-stage{position:relative;display:flex;justify-content:center;padding:24px 0}
.report-stage::before{content:"";position:absolute;inset:8% 6% 2% 14%;border-radius:20px;background:var(--gold-soft);transform:rotate(3.5deg)}
.report{position:relative;width:min(100%,440px);padding:clamp(24px,3vw,34px);border-radius:20px;background:var(--card);box-shadow:0 2px 4px rgb(15 39 67/.05),0 34px 60px -24px rgb(15 39 67/.4);transform:rotate(-1.5deg);transition:transform .5s var(--ease)}
.report:hover{transform:rotate(0)}
.report-top{display:flex;justify-content:space-between;align-items:center;gap:16px;padding-bottom:18px;border-bottom:1px solid var(--line)}
.report-logo{width:118px;height:auto}
.report-top span{font-size:.68rem;font-weight:800;letter-spacing:.14em;color:var(--muted)}
.report figcaption{margin:20px 0 10px;font-family:var(--serif);font-size:1.6rem;color:var(--ink)}
.report-total,.report-row,.report-net{display:flex;justify-content:space-between;align-items:baseline;gap:12px}
.report-total{padding:10px 0 16px;border-bottom:1px solid var(--line)}
.report-total strong,.report-net strong{font-family:var(--serif);font-weight:500;font-variant-numeric:lining-nums tabular-nums}
.report-total strong{font-size:2.3rem;color:var(--ink)}
.report-row{padding:16px 0 8px;font-weight:700;color:var(--ink)}
.expense-bars{display:grid;gap:12px;padding-bottom:20px}
.bar-label{display:flex;justify-content:space-between;font-size:.85rem;color:var(--muted);font-variant-numeric:tabular-nums}
.bar{height:7px;margin-top:6px;border-radius:999px;background:var(--paper-2);overflow:hidden}
.bar span{display:block;height:100%;border-radius:inherit;background:var(--gold);transform-origin:left}
.report-net{padding:16px 20px;border-radius:12px;background:var(--navy);color:#fff;font-weight:600}
.report-net strong{font-size:1.9rem}
.report-formula{margin-top:14px;font-size:.8rem;color:var(--muted)}
.sample{margin-top:2px;font-size:.8rem;font-weight:700;color:var(--gold-ink)}

/* ---------- Steps ---------- */
.steps{position:relative;list-style:none;padding:0;display:grid;grid-template-columns:repeat(3,1fr);gap:clamp(24px,4vw,56px)}
.steps::before{content:"";position:absolute;top:28px;left:28px;right:28px;height:1px;background:var(--line-strong)}
.step-number{position:relative;display:grid;place-items:center;width:56px;height:56px;margin-bottom:24px;border-radius:50%;border:1px solid var(--gold);background:var(--paper);font-family:var(--serif);font-size:1.4rem;color:var(--gold-ink)}
.steps li:first-child .step-number{background:var(--navy);border-color:var(--navy);color:#fff}
.steps h3{font-size:1.25rem}
.steps p{margin-top:8px;color:var(--muted)}

/* ---------- Owners ---------- */
.owner-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px}
.owner-card{display:grid;grid-template-columns:minmax(120px,200px) 1fr;gap:clamp(20px,3vw,32px);align-items:center;padding:clamp(20px,2.5vw,28px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card)}
.owner-photo{border-radius:999px 999px 14px 14px}
.owner-tag{font-size:.72rem;font-weight:800;letter-spacing:.14em;text-transform:uppercase;color:var(--gold-ink)}
.owner-bio h3,.owner-bio h2{margin-top:4px;font-family:var(--serif);font-weight:500;font-size:2.1rem;line-height:1.1;letter-spacing:-.02em}
.person-role{margin-top:6px;font-weight:700;color:var(--ink)}
.owner-bio .person-role+p{margin-top:10px;color:var(--muted)}
.lang-badge{display:inline-flex;align-items:center;gap:8px;margin-top:16px;padding:6px 14px;border-radius:999px;background:var(--wash);font-size:.85rem;font-weight:700;color:var(--ink)}
.lang-badge .icon{width:18px;height:18px;color:var(--gold-ink)}
.owners-more{margin-top:32px}
.owners-full{padding-top:clamp(40px,5vw,72px)}
.owners-full .owner-grid{grid-template-columns:1fr;gap:28px}
.owners-full .owner-card{grid-template-columns:minmax(200px,340px) 1fr;padding:clamp(20px,3vw,40px);gap:clamp(24px,5vw,72px)}
.owners-full .owner-card:nth-child(2){grid-template-columns:1fr minmax(200px,340px)}
.owners-full .owner-card:nth-child(2) .owner-photo{order:2}
.owners-full .owner-bio h2{font-size:clamp(2.2rem,4vw,3rem)}
.owners-full .owner-bio .person-role+p{font-size:1.1rem;max-width:34em}

/* ---------- Bilingual ---------- */
.bilingual{padding-block:clamp(64px,8vw,112px);background:var(--wash)}
.bilingual-phrases{display:grid;grid-template-columns:1fr auto 1fr;align-items:center;gap:clamp(20px,4vw,56px);padding-bottom:clamp(36px,5vw,56px);margin-bottom:clamp(36px,5vw,56px);border-bottom:1px solid rgb(122 90 33/.25)}
.bilingual-phrases p{font-family:var(--serif);font-size:clamp(1.75rem,3.8vw,3.1rem);line-height:1.08;letter-spacing:-.02em;color:var(--ink);text-wrap:balance}
.bilingual-phrases p:last-child{text-align:right;color:var(--gold-ink)}
.bilingual-phrases small{display:block;margin-bottom:14px;font:800 .72rem/1 var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--muted)}
.brand-mark{display:flex;gap:7px}
.brand-mark i{display:block;width:16px;height:72px;background:var(--navy);transform:skewX(-24deg)}
.brand-mark i+i{background:var(--gold)}
.bilingual-body{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(24px,6vw,96px);align-items:end}
.bilingual-body p:not(.eyebrow){font-size:1.1rem}
.bilingual-body .text-link{margin-top:20px}

/* ---------- Final CTA ---------- */
.final-section{padding-top:clamp(56px,7vw,96px)}
.final{position:relative;overflow:hidden;isolation:isolate;display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:32px;padding:clamp(36px,6vw,72px);border-radius:var(--radius-lg);background:var(--navy);color:var(--on-navy)}
.final::before,.final::after{content:"";position:absolute;z-index:-1;top:-20%;height:140%;transform:skewX(-24deg)}
.final::before{right:22%;width:72px;background:rgb(184 145 74/.2)}
.final::after{right:calc(22% - 40px);width:22px;background:rgb(255 255 255/.06)}
.final h2{color:#fff;max-width:16ch}
.final p:not(.eyebrow){margin-top:12px;font-size:1.1rem;max-width:32em}
.final .eyebrow{color:var(--gold-light)}
.final .eyebrow::before{background:var(--gold-light)}
.final-actions{display:flex;flex-direction:column;align-items:flex-start;gap:14px}
.final-actions .text-link{color:#fff}

/* ---------- Interior page intro ---------- */
.page-intro{position:relative;isolation:isolate;overflow:hidden;padding-block:clamp(28px,4vw,56px) clamp(56px,7vw,96px);border-bottom:1px solid var(--line)}
.page-intro::after{content:"";position:absolute;z-index:-1;right:-8%;top:-45%;width:min(52vw,620px);aspect-ratio:1;border-radius:50%;background:var(--wash)}
.intro-grid{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(0,.8fr);gap:clamp(32px,6vw,96px);align-items:end}
.intro-grid.single{grid-template-columns:minmax(0,1fr)}
.page-intro h1{max-width:21ch}
.page-intro .lead{margin-top:20px;max-width:36em}
.breadcrumbs ol{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:8px;margin-bottom:28px;font-size:.875rem;color:var(--muted)}
.breadcrumbs li+li::before{content:"/";margin-right:8px;color:var(--line-strong)}
.breadcrumbs a{font-weight:700;text-decoration:none;color:var(--ink)}
.breadcrumbs a:hover{text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:4px}
.glance{padding:clamp(24px,3vw,32px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card);box-shadow:var(--shadow)}
.glance-price{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 10px}
.glance-price strong{font-family:var(--serif);font-size:3.4rem;font-weight:500;line-height:1;color:var(--ink)}
.glance-price span{font-weight:700;color:var(--muted)}
.glance .checks{margin-top:22px;font-size:.95rem}
.glance .fine-print{margin-top:18px;padding-top:14px;border-top:1px solid var(--line)}

/* ---------- Card grids ---------- */
.card-grid{display:grid;gap:20px}
.card-grid.four{grid-template-columns:repeat(4,1fr)}
.card-grid.three{grid-template-columns:repeat(3,1fr)}
.card-grid article{padding:28px;border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card)}
.card-grid h3{margin-top:22px}
.card-grid p{margin-top:8px;color:var(--muted);font-size:1rem}

/* ---------- Pricing ---------- */
.pricing{background:var(--card);border-block:1px solid var(--line)}
.pricing-grid{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:clamp(40px,6vw,96px);align-items:start}
.pricing-grid>div:first-child>p:not(.eyebrow){margin-top:20px}
.pricing-currency{display:inline-block;margin-top:16px!important;padding:4px 10px;border-radius:6px;background:var(--paper-2);font-size:.78rem;font-weight:800;letter-spacing:.1em;color:var(--muted)}
.price-table{overflow-x:auto;border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card);box-shadow:var(--shadow)}
table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums}
th,td{padding:18px 24px;text-align:left;border-bottom:1px solid var(--line)}
thead th{background:var(--paper);font-size:.72rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
tbody th{font-weight:600;color:var(--text)}
tbody td{font-family:var(--serif);font-size:1.3rem;color:var(--ink);text-align:right;white-space:nowrap}
thead th:not(:first-child){text-align:right}
tbody td small{font-family:var(--sans);font-size:.8rem;color:var(--muted);margin-left:2px}
tbody tr:last-child>*{border-bottom:0}
tbody tr{transition:background .15s}
tbody tr:hover{background:var(--paper)}
.notice{display:flex;align-items:center;gap:10px;margin-top:16px;padding:14px 18px;border-radius:12px;background:var(--wash);font-weight:600;color:var(--ink)}
.notice .icon{color:var(--gold-ink)}
.pricing .fine-print{margin:14px 0 24px}

/* ---------- Tax & advisory ---------- */
.advisory-group+.advisory-group{border-top:1px solid var(--line)}
.advisory-group:nth-child(2){background:var(--card)}
.group-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(32px,6vw,96px);align-items:start}
.group-title>p:not(.eyebrow){margin-top:18px;color:var(--muted);max-width:32em}
.group-title .text-link{margin-top:22px}
.group-title.wide{max-width:760px;margin-bottom:36px}
.group-number{display:block;margin-bottom:10px;font-family:var(--serif);font-size:1.1rem;color:var(--gold)}
.estimate{padding:clamp(24px,3vw,32px);border:1.5px dashed var(--gold);border-radius:var(--radius-lg);background:var(--card)}
.estimate .eyebrow{margin-bottom:10px}
.estimate-title{font-weight:700;color:var(--ink)}
.estimate-amount{margin:8px 0 12px;font-family:var(--serif);font-size:clamp(1.9rem,3vw,2.5rem);line-height:1.2;color:var(--ink)}
.price-line{display:flex;justify-content:space-between;align-items:baseline;gap:16px;padding:20px 0;border-bottom:1px solid var(--line)}
.price-line:first-child{border-top:1px solid var(--line)}
.price-line span{font-weight:600;color:var(--ink)}
.price-line strong{font-family:var(--serif);font-size:2rem;font-weight:500;color:var(--ink);white-space:nowrap}
.price-line small{font-family:var(--sans);font-size:.85rem;color:var(--muted)}
.price-lines .fine-print{margin-top:16px}
.filing-list{display:grid;grid-template-columns:1fr 1fr;column-gap:48px;border-top:1px solid var(--line)}
.filing-row{display:flex;justify-content:space-between;align-items:baseline;gap:20px;padding:20px 0;border-bottom:1px solid var(--line)}
.filing-row h3{font-size:1.05rem}
.filing-row p{margin-top:4px;font-size:.92rem;color:var(--muted)}
.filing-row strong{white-space:nowrap;font-weight:700;color:var(--ink)}
.one-time .fine-print{margin-top:16px}
.additional-title{margin:44px 0 16px;font-family:var(--serif);font-size:1.6rem;font-weight:500}

/* ---------- Payroll ---------- */
.larger-team{background:var(--paper-2)}
.larger-team h2+p{margin-top:18px}
.larger-team p+p{margin-top:12px;color:var(--muted)}
.larger-team .text-link{margin-top:22px}

/* ---------- About ---------- */
.approach{background:var(--card);border-block:1px solid var(--line)}
.approach-grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:clamp(32px,6vw,96px);align-items:center}
.approach h2{font-size:clamp(2.25rem,4.4vw,3.5rem)}

/* ---------- FAQ ---------- */
.faq-grid{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:clamp(32px,6vw,96px);align-items:start}
.faq-list details{border-bottom:1px solid var(--line-strong)}
.faq-list details:first-child{border-top:1px solid var(--line-strong)}
.faq-list summary{display:flex;justify-content:space-between;align-items:center;gap:20px;padding:22px 0;list-style:none;cursor:pointer;font-weight:700;font-size:1.15rem;color:var(--ink)}
.faq-list summary::-webkit-details-marker{display:none}
.faq-list summary .icon{width:32px;height:32px;padding:7px;border-radius:50%;background:var(--wash);color:var(--gold-ink);transition:transform .25s var(--ease)}
.faq-list details[open] summary .icon{transform:rotate(45deg)}
.faq-list details p{padding:0 52px 24px 0}

/* ---------- Contact ---------- */
.contact-layout{padding-top:clamp(48px,6vw,80px)}
.contact-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,.8fr);gap:clamp(32px,6vw,80px);align-items:start}
form{padding:clamp(24px,4vw,44px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card);box-shadow:var(--shadow)}
form h2{font-size:2rem}
form h2+.fine-print{margin-top:8px}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:28px 0 20px}
.full{grid-column:1/-1}
.field label{display:block;margin-bottom:6px;font-weight:700;font-size:.95rem;color:var(--ink)}
input,select,textarea{width:100%;min-height:52px;padding:12px 14px;border:1px solid var(--line-strong);border-radius:12px;background:var(--paper);color:var(--ink);font-size:1rem;transition:border-color .2s,box-shadow .2s,background .2s}
textarea{min-height:130px;resize:vertical}
input:hover,select:hover,textarea:hover{border-color:var(--muted)}
input:focus,select:focus,textarea:focus{outline:none;border-color:var(--navy);background:var(--card);box-shadow:0 0 0 4px rgb(12 41 77/.12)}
[aria-invalid=true]{border-color:var(--error)}
.field-error{display:block;margin-top:6px;font-size:.85rem;font-weight:600;color:var(--error)}
.field-error:empty{display:none}
.honeypot{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
form .fine-print+.fine-print{margin-top:6px}
form .button{margin-top:24px}
#form-status{margin-top:14px;font-weight:600;color:var(--ink)}
#form-status:empty{display:none}
.contact-aside{padding-top:8px}
.contact-aside h2{font-size:clamp(1.8rem,2.6vw,2.3rem)}
.contact-aside>p:not(.eyebrow){margin-top:14px;color:var(--muted)}
.contact-next{list-style:none;padding:0;margin-top:28px;display:grid;gap:20px}
.contact-next li{display:grid;grid-template-columns:44px 1fr;gap:16px}
.contact-next li>span{display:grid;place-items:center;width:44px;height:44px;border-radius:50%;border:1px solid var(--gold);font-family:var(--serif);font-size:1.2rem;color:var(--gold-ink)}
.contact-next h3{font-size:1.05rem}
.contact-next p{margin-top:2px;color:var(--muted);font-size:.95rem}
.contact-languages{display:flex;gap:14px;margin-top:28px;padding:18px 20px;border-radius:var(--radius);background:var(--wash);color:var(--ink)}
.contact-languages .icon{color:var(--gold-ink)}
.contact-languages p{margin-top:2px;font-size:.95rem;color:var(--text)}
.contact-aside>.text-link{margin-top:20px;margin-right:20px}

/* ---------- 404 ---------- */
.not-found{min-height:60vh}
.nf-links{display:flex;flex-wrap:wrap;gap:14px 28px;margin-top:28px}
.nf-es{margin-top:56px;padding-top:40px;border-top:1px solid var(--line)}
.nf-title{font-family:var(--serif);font-size:clamp(1.8rem,3vw,2.4rem);color:var(--ink)}
.nf-es .lead{margin-top:12px}

/* ---------- Footer ---------- */
.footer{padding-block:clamp(48px,6vw,72px) 28px;background:var(--paper-2);border-top:1px solid var(--line)}
.footer-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1fr;gap:40px}
.footer .wordmark img{width:170px}
.footer-brand p{margin-top:16px;max-width:24em;color:var(--muted)}
.footer-title{margin-bottom:12px;font-size:.72rem;font-weight:800;letter-spacing:.14em;text-transform:uppercase;color:var(--gold-ink)}
.footer-links a{display:block;padding:5px 0;font-weight:600;color:var(--ink);text-decoration:none}
.footer-links a:hover{text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:4px}
.footer-languages{display:flex;gap:8px;margin-top:10px;color:var(--muted)}
.footer-languages a{display:inline}
.footer-bottom{display:flex;flex-wrap:wrap;justify-content:space-between;gap:8px 24px;align-items:center;margin-top:48px;padding-top:24px;border-top:1px solid var(--line);font-size:.85rem;color:var(--muted)}

/* ---------- Location, updated, testimonials ---------- */
.location-line,.footer-location,.updated{display:flex;align-items:flex-start;gap:10px;font-size:.92rem;line-height:1.5;color:var(--muted)}
.location-line .icon,.footer-location .icon,.updated .icon{width:20px;height:20px;margin-top:2px;color:var(--gold-ink)}
.approach .location-line{margin-top:20px}
.contact-aside .location-line{margin-top:24px}
.footer-location{margin-top:12px;max-width:26em}
.updated{margin-top:18px}
.updated time{font-weight:700;color:var(--ink)}
.testimonials{background:var(--card);border-block:1px solid var(--line)}
.quote-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:20px}
.quote{position:relative;padding:28px 28px 24px;border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--paper)}
.quote>.icon{width:32px;height:32px;color:var(--gold)}
.quote blockquote{margin:14px 0 0}
.quote blockquote p{font-family:var(--serif);font-size:1.2rem;line-height:1.45;color:var(--ink)}
.quote figcaption{margin-top:18px;padding-top:14px;border-top:1px solid var(--line);font-size:.9rem;color:var(--muted)}
.quote figcaption strong{display:block;color:var(--ink)}
.quote.compact{margin-top:28px;padding:22px}
.quote.compact blockquote p{font-size:1.05rem}

/* ---------- Marketing services ---------- */
.mk-subtitle{margin:clamp(48px,6vw,72px) 0 28px;font-family:var(--serif);font-weight:500;font-size:clamp(1.5rem,2.4vw,1.9rem);color:var(--ink)}
.mk-pricing,.mk-video{border-top:1px solid var(--line)}
.mk-monthly{background:var(--card);border-block:1px solid var(--line)}
.offer-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}
.offer{position:relative;padding:clamp(24px,3vw,32px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card)}
.mk-monthly .offer{background:var(--paper)}
.offer.featured{border:1.5px solid var(--gold);box-shadow:var(--shadow)}
.offer-badge{position:absolute;top:-13px;right:24px;padding:5px 12px;border-radius:999px;background:var(--gold-ink);color:#fff;font-size:.7rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase}
.offer h3{font-family:var(--serif);font-weight:500;font-size:1.45rem}
.offer-price{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 8px;margin-top:10px}
.offer-price strong{font-family:var(--serif);font-size:2.6rem;font-weight:500;line-height:1;color:var(--gold-ink)}
.offer-price small,.offer-price span{font-weight:700;color:var(--muted)}
.offer .checks{margin-top:20px;font-size:.98rem}
.tips-box{margin-top:24px;padding:clamp(24px,3vw,32px);border-radius:var(--radius-lg);background:var(--wash)}
.tips-box.plain{background:var(--card);border:1px solid var(--line)}
.tips-box h3{font-family:var(--serif);font-weight:500;font-size:1.4rem}
.tips-box .checks{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 28px;margin-top:18px}
.tips-box.plain .checks{grid-template-columns:1fr}
.tips-box .checks li{font-weight:500}
.tips-box .checks .icon{background:var(--card)}
.tips-box.plain .checks .icon{background:var(--wash)}
.mk-monthly .notice{align-items:flex-start;margin-top:24px;font-weight:500}
.mk-monthly .notice .icon{flex:none;margin-top:2px}
.mk-band{display:flex;gap:clamp(20px,3vw,32px);align-items:flex-start;padding:clamp(28px,4vw,48px);border-radius:var(--radius-lg);background:var(--navy);color:var(--on-navy)}
.mk-band>.icon{flex:none;width:56px;height:56px;padding:14px;border-radius:14px;background:rgb(255 255 255/.08);color:var(--gold-light)}
.mk-band .eyebrow{color:var(--gold-light)}
.mk-band h2{color:#fff}
.mk-band p:not(.eyebrow){margin-top:14px;max-width:46em;font-size:1.08rem}
.steps.four{grid-template-columns:repeat(4,1fr);gap:clamp(20px,3vw,40px)}
.mk-extras{border-top:1px solid var(--line)}
.mk-extras-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}
.mk-card{display:flex;flex-direction:column;padding:clamp(28px,4vw,40px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card)}
.mk-card>.icon{width:52px;height:52px;padding:13px;border-radius:14px;background:var(--wash);color:var(--gold-ink)}
.mk-card h2{margin-top:22px;font-size:clamp(1.5rem,2.4vw,1.9rem)}
.mk-card>p:not(.fine-print){margin-top:12px;color:var(--muted)}
.mk-actions{display:flex;flex-wrap:wrap;align-items:center;gap:16px 24px;margin-top:auto;padding-top:24px}
.mk-card .fine-print{margin-top:12px}
@media (max-width:960px){
  .steps.four{grid-template-columns:repeat(2,1fr);row-gap:36px}
  .steps.four::before{display:none}
  .mk-extras-grid{grid-template-columns:1fr}
}
@media (max-width:640px){
  .offer-grid,.tips-box .checks{grid-template-columns:1fr}
  .steps.four{grid-template-columns:1fr;gap:0}
  .steps.four::before{display:block}
  .mk-band{flex-direction:column}
}

/* ---------- Articles ---------- */
.latest{border-top:1px solid var(--line)}
.article-group+.article-group{border-top:1px solid var(--line)}
.article-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.article-card{display:flex;flex-direction:column;padding:clamp(22px,2.5vw,30px);border:1px solid var(--line);border-radius:var(--radius-lg);background:var(--card);transition:border-color .25s,transform .25s var(--ease),box-shadow .25s}
.article-card:hover{border-color:var(--gold);transform:translateY(-3px);box-shadow:var(--shadow)}
.article-meta{display:flex;flex-wrap:wrap;gap:8px 14px;font-size:.78rem;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--muted)}
.article-cat{color:var(--gold-ink)}
.article-card h3{margin-top:14px;font-family:var(--serif);font-weight:500;font-size:1.45rem;line-height:1.2;letter-spacing:-.015em}
.article-card h3 a{text-decoration:none;color:var(--ink)}
.article-card h3 a::after{content:"";position:absolute;inset:0}
.article-card{position:relative}
.article-card>p:not(.article-meta){margin-top:10px;color:var(--muted);font-size:.98rem}
.article-card>.text-link{margin-top:auto;padding-top:18px;font-size:.95rem}
.article-intro h1{max-width:24ch;font-size:clamp(2.2rem,4.4vw,3.5rem)}
.article-intro .eyebrow{margin-bottom:14px}
.article-intro .lead{max-width:40em}
.article-byline{display:flex;flex-wrap:wrap;align-items:center;gap:8px 20px;margin-top:24px;font-size:.9rem;color:var(--muted)}
.article-byline .icon{width:20px;height:20px;color:var(--gold-ink)}
.article-byline strong{color:var(--ink)}
.article-wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(260px,340px);gap:clamp(32px,6vw,96px);align-items:start}
.article-content{max-width:68ch;font-size:1.0625rem;line-height:1.7}
.article-content h2{margin:48px 0 16px;font-size:clamp(1.6rem,2.6vw,2.1rem)}
.article-content h3{margin:32px 0 10px;font-size:1.2rem}
.article-content p+p{margin-top:18px}
.article-content ul,.article-content ol{margin:16px 0 0;padding-left:1.3em}
.article-content li{margin-top:8px}
.article-content li::marker{color:var(--gold-ink);font-weight:700}
.article-content a{font-weight:700;text-decoration-color:var(--gold);text-decoration-thickness:2px;text-underline-offset:4px}
.article-content blockquote{margin:24px 0;padding:16px 24px;border-left:3px solid var(--gold);background:var(--card);border-radius:0 var(--radius) var(--radius) 0}
.article-content blockquote p{font-family:var(--serif);font-size:1.15rem;color:var(--ink)}
.article-faq{margin-top:56px}
.article-faq h2{margin-bottom:8px}
.article-share{margin-top:48px;padding-top:24px;border-top:1px solid var(--line);font-size:.9rem;color:var(--muted)}
.article-aside{position:sticky;top:120px;display:grid;gap:24px}
.article-cta{position:relative;overflow:hidden;isolation:isolate;padding:clamp(24px,3vw,32px);border-radius:var(--radius-lg);background:var(--navy);color:var(--on-navy)}
.article-cta::before{content:"";position:absolute;z-index:-1;top:-20%;right:12%;width:40px;height:140%;background:rgb(184 145 74/.2);transform:skewX(-24deg)}
.article-cta .eyebrow{color:var(--gold-light)}
.article-cta .eyebrow::before{background:var(--gold-light)}
.article-cta h2{font-size:1.6rem;color:#fff}
.article-cta p:not(.eyebrow){margin:12px 0 20px;font-size:.98rem}
.related{background:var(--paper-2);border-top:1px solid var(--line)}

/* ---------- Motion ---------- */
@keyframes rise{from{opacity:0;transform:translateY(20px)}to{opacity:1;transform:none}}
@keyframes lift{from{transform:translateY(24px)}to{transform:none}}
@media (prefers-reduced-motion:no-preference){
  html{scroll-behavior:smooth}
  .hero .lead,.hero .hero-actions,.hero-facts,.hero-copy .fine-print{animation:rise .8s var(--ease) both}
  .hero .lead{animation-delay:.08s}.hero .hero-actions{animation-delay:.16s}.hero-facts,.hero-copy .fine-print{animation-delay:.24s}
  .person{animation:lift 1s var(--ease) both}.person:nth-child(2){animation-delay:.12s}
  .hero-chip{animation:rise .7s .5s var(--ease) both}
  /* app.js adds .pending only to elements that start below the fold, so first paint is never hidden */
  .rise{transition:opacity .4s var(--ease),transform .4s var(--ease)}
  .rise.pending{opacity:0;transform:translateY(12px)}
  .bar span{transition:transform 1.2s .25s var(--ease)}
  .report.pending .bar span{transform:scaleX(0)}
}
@media (prefers-reduced-motion:reduce){*,*::before,*::after{transition:none!important}}

/* ---------- Responsive ---------- */
@media (max-width:1080px){

  .card-grid.four{grid-template-columns:repeat(2,1fr)}
}
@media (max-width:960px){
  .header-inner{min-height:68px}
  .wordmark img{width:160px}
  .menu-toggle{display:inline-flex;align-items:center;gap:8px;white-space:nowrap;min-height:44px;padding:8px 16px;border:1px solid var(--line-strong);border-radius:999px;background:var(--card);color:var(--ink);font-weight:700;cursor:pointer}
  .menu-toggle .icon{width:20px;height:20px}
  #navigation{display:none;position:absolute;top:100%;left:0;right:0;flex-direction:column;align-items:stretch;gap:0;max-height:calc(100dvh - 68px);overflow:auto;padding:8px var(--gutter) 28px;background:var(--paper);border-bottom:1px solid var(--line);box-shadow:0 24px 40px -24px rgb(15 39 67/.35);font-size:1.05rem}
  #navigation.is-open{display:flex}
  #navigation>a:not(.button),.nav-services summary{padding:16px 0;border-bottom:1px solid var(--line)}
  #navigation>a:not(.button)::after{display:none}
  #navigation>a[aria-current=page]{color:var(--gold-ink)}
  .nav-services summary{justify-content:space-between}
  .dropdown{position:static;width:auto;padding:4px 0 8px;border:0;box-shadow:none;background:none}
  .dropdown a{padding:12px 0 12px 14px;border-left:2px solid var(--line)}
  .dropdown a:hover,.dropdown a[aria-current]{background:none;border-color:var(--gold)}
  .languages{align-self:flex-start;margin:20px 0}
  .button.nav-cta{width:100%;min-height:52px}
  .hero-grid,.statement-grid,.services-layout,.why-grid,.report-grid,.bilingual-body,.intro-grid,.pricing-grid,.group-grid,.faq-grid,.contact-grid,.approach-grid{grid-template-columns:minmax(0,1fr)}
  .section-head{grid-template-columns:minmax(0,1fr)}
  .hero-people{max-width:520px;width:100%;margin-inline:auto}
  .hero-chip{right:0;top:0}
  .why-head{position:static}
  .report-stage{order:-1}
  .owner-grid{grid-template-columns:1fr}
  .article-grid{grid-template-columns:1fr 1fr}
  .article-wrap{grid-template-columns:minmax(0,1fr)}
  .article-aside{position:static}
  .owners-full .owner-card,.owners-full .owner-card:nth-child(2){grid-template-columns:minmax(140px,220px) 1fr}
  .owners-full .owner-card:nth-child(2) .owner-photo{order:0}
  .page-intro::after{width:80vw;top:-30%;right:-30%}
  .glance{max-width:520px}
  .footer-grid{grid-template-columns:1fr 1fr}
  .footer-brand{grid-column:1/-1}
  .contact-grid form{order:0}
}
@media (max-width:640px){
  body{font-size:1rem}
  .hero h1{font-size:clamp(2.5rem,11vw,3.25rem)}
  .hero-facts{display:grid;grid-template-columns:1fr;gap:0;padding-top:4px}
  .hero-facts div,.hero-facts div:last-child{display:flex;justify-content:space-between;align-items:baseline;gap:16px;margin:0;padding:12px 0;border-right:0;border-bottom:1px solid var(--line)}
  .hero-facts dd{font-size:1.1rem;text-align:right}
  .hero-people{gap:12px}
  .person:nth-child(2){margin-top:40px}
  .frame{box-shadow:0 0 0 4px var(--card),var(--shadow)}
  .person strong{font-size:1.3rem}
  .hero-chip{right:0;top:-2%;padding:10px 14px;font-size:.82rem}

  .service-feature .checks{grid-template-columns:1fr}
  .service-row{grid-template-columns:1fr;gap:16px}
  .why-list li{grid-template-columns:48px 1fr;gap:16px}
  .why-list .icon{width:48px;height:48px;padding:12px}
  .steps{grid-template-columns:1fr;gap:0}
  .steps::before{top:28px;bottom:28px;left:28px;right:auto;width:1px;height:auto}
  .steps li{display:grid;grid-template-columns:56px 1fr;column-gap:20px;padding-bottom:28px}
  .step-number{grid-row:span 2;margin:0}
  .steps p{margin-top:4px}
  .owner-card,.owners-full .owner-card,.owners-full .owner-card:nth-child(2){grid-template-columns:96px 1fr;align-items:start;gap:18px}
  .owner-bio h3,.owner-bio h2,.owners-full .owner-bio h2{font-size:1.75rem}
  .bilingual-phrases{grid-template-columns:1fr;gap:20px}
  .bilingual-phrases p:last-child{text-align:left}
  .brand-mark i{height:36px;width:12px}
  .card-grid.four,.card-grid.three,.article-grid{grid-template-columns:1fr}
  .filing-list{grid-template-columns:1fr}
  .filing-row{flex-direction:column;gap:6px}
  .price-line{flex-direction:column;gap:4px}
  th,td{padding:14px 12px}
  thead th{font-size:.64rem;letter-spacing:.06em;vertical-align:bottom}
  tbody td{font-size:1.1rem}
  .form-grid{grid-template-columns:1fr}
  .final{padding:32px 24px}
  .final::before{right:4%}.final::after{right:calc(4% - 30px)}
  .footer-grid{grid-template-columns:1fr}
  .glance-price strong{font-size:2.8rem}
}

/* ---------- Consents, attribution-era form additions ---------- */
input[type=checkbox]{width:22px;height:22px;min-height:0;margin:3px 0 0;padding:0;flex:none;accent-color:var(--navy);cursor:pointer}
.consents{margin:0 0 20px;padding:0;border:0;min-width:0}
.consent{display:flex;align-items:flex-start;gap:12px;padding:14px 0;border-top:1px solid var(--line);font-size:.95rem;line-height:1.5;color:var(--text);cursor:pointer}
.consents,.estimator-form fieldset,.optin .consent{border-bottom:1px solid var(--line)}
.footer-bottom a{font-weight:600;color:var(--ink);text-decoration:none}
.footer-bottom a:hover{text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:4px}
.pricing-actions{display:flex;flex-wrap:wrap;align-items:center;gap:14px 28px}
.tool-link{margin-top:20px}
.consent-phone{display:none;margin-top:4px;padding:0 0 18px}
.consents:has(#sms:checked) .consent-phone{display:block}
.form-status{margin-top:14px;font-weight:600;color:var(--ink)}
.form-status:empty{display:none}
.field-help{display:block;margin:-2px 0 8px;font-size:.875rem;color:var(--muted)}

/* ---------- Privacy (long-form text) ---------- */
.legal{max-width:72ch}
.legal>p:first-child{font-size:1.1rem}
.legal-updated{margin-top:40px;padding-top:20px;border-top:1px solid var(--line)}

/* ---------- Booking confirmation ---------- */
.thanks-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,.9fr);gap:clamp(32px,6vw,96px);align-items:start}
.thanks-list{list-style:none;padding:0;margin-top:24px;display:grid;gap:18px}
.thanks-list li{display:grid;grid-template-columns:44px 1fr;gap:16px}
.thanks-list li>span{display:grid;place-items:center;width:44px;height:44px;border-radius:50%;border:1px solid var(--gold);font-family:var(--serif);font-size:1.2rem;color:var(--gold-ink)}
.thanks-list p{margin-top:2px;color:var(--muted);font-size:.98rem}
.thanks-links{display:grid;gap:12px;margin-top:20px}
.thanks-links a{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:16px 20px;border:1px solid var(--line);border-radius:var(--radius);background:var(--card);font-weight:700;color:var(--ink);text-decoration:none;transition:border-color .2s,transform .2s var(--ease)}
.thanks-links a:hover{border-color:var(--gold);transform:translateY(-2px)}
.thanks-links .icon{color:var(--gold-ink)}

/* ---------- Bookkeeping cost estimator ---------- */
.estimator-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(300px,.9fr);gap:clamp(28px,5vw,72px);align-items:start}
.estimator-form .form-grid{margin-top:24px}
.estimator-form fieldset{margin:0;padding:0;border:0;min-width:0}
.estimator-form legend{display:block;margin-bottom:6px;font-weight:700;font-size:.95rem;color:var(--ink)}
.estimator-form .consent{padding:12px 0}
.estimator-form .button{margin-top:8px}
.est-result{position:sticky;top:110px;padding:clamp(24px,3vw,32px);border:1.5px dashed var(--gold);border-radius:var(--radius-lg);background:var(--card)}
.est-result .eyebrow{margin-bottom:8px}
.est-result h3{margin:20px 0 4px;font-size:.78rem;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
.est-line{display:flex;justify-content:space-between;align-items:baseline;gap:16px;padding:12px 0;border-bottom:1px solid var(--line)}
.est-line span{font-weight:600;color:var(--ink)}
.est-line small{display:block;font-weight:500;font-size:.85rem;color:var(--muted)}
.est-line strong{white-space:nowrap;font-weight:700;color:var(--ink)}
.est-line strong small{display:inline;font-weight:500;color:var(--muted)}
.est-total{display:flex;justify-content:space-between;align-items:baseline;gap:16px;padding:16px 0 4px}
.est-total span{font-weight:700;color:var(--ink)}
.est-total strong{font-family:var(--serif);font-size:clamp(1.7rem,2.6vw,2.2rem);font-weight:500;line-height:1.1;color:var(--ink);white-space:nowrap}
.est-total small{font-family:var(--sans);font-size:.85rem;color:var(--muted);margin-left:2px}
.est-quotes{margin:8px 0 10px;padding-left:1.2em;font-weight:600;color:var(--ink)}
.est-quotes li{margin-top:6px}
.est-quotes li::marker{color:var(--gold-ink)}
.est-empty{padding:24px 0;color:var(--muted)}
.est-notes{margin:20px 0 0;padding:16px 0 0;border-top:1px solid var(--line);list-style:none;display:grid;gap:8px;font-size:.875rem;color:var(--muted)}
.est-notes li{display:flex;gap:8px;align-items:flex-start}
.est-notes .icon{width:18px;height:18px;margin-top:2px;color:var(--gold-ink)}
.est-actions{display:flex;flex-direction:column;align-items:flex-start;gap:14px;margin-top:22px}
.est-actions .button{width:100%}
.noscript-note{margin-top:16px}

/* ---------- Printable tax-appointment checklist ---------- */
.checklist-actions{display:flex;flex-wrap:wrap;align-items:center;gap:14px 28px;margin-top:28px}
.checklist{max-width:72ch}
.check-group{padding:28px 0 8px;border-top:1px solid var(--line-strong)}
.check-group:first-of-type{border-top:0;padding-top:0}
.check-group h2{font-size:clamp(1.45rem,2.4vw,1.9rem)}
.group-note{margin-top:12px;color:var(--muted);font-size:.98rem}
.check-items{list-style:none;padding:0;margin:16px 0 12px}
.check-items li{display:grid;grid-template-columns:28px 1fr;gap:14px;padding:12px 0;border-bottom:1px solid var(--line)}
.check-items input[type=checkbox]{width:24px;height:24px;margin-top:2px}
.check-items label{cursor:pointer}
.check-label{display:block;font-weight:700;color:var(--ink);line-height:1.4}
.check-note{display:block;margin-top:4px;font-size:.93rem;color:var(--muted)}
.check-items input:checked+label .check-label{color:var(--muted);text-decoration:line-through;text-decoration-color:var(--gold)}
.check-closing{margin-top:32px;padding:24px 28px;border-radius:var(--radius-lg);background:var(--card);border:1px solid var(--line)}
.check-closing h2{font-size:1.35rem}
.check-closing p{margin-top:12px;color:var(--text)}
.check-closing a{font-weight:700;text-decoration-color:var(--gold);text-decoration-thickness:2px;text-underline-offset:4px}
.print-only{display:none}
.optin{padding:clamp(22px,3vw,28px)}
.optin h2{font-size:1.5rem}
.optin>p:not(.eyebrow){margin-top:8px;color:var(--muted);font-size:.98rem}
.optin .field{margin-top:18px}
.optin .consent{margin-top:14px}
.optin .button{margin-top:18px;width:100%}

@media (max-width:960px){
  .thanks-grid,.estimator-grid{grid-template-columns:minmax(0,1fr)}
  .est-result{position:static}
  .footer-grid{grid-template-columns:1fr 1fr}
}
@media (max-width:640px){
  .est-line,.est-total{flex-direction:column;gap:2px}
  .est-line strong,.est-total strong{white-space:normal}
}

/* ---------- Pacioli easter egg (app.js; exists only when the build has a studioUrl) ---------- */
.ledger-egg{position:fixed;right:16px;bottom:16px;z-index:60;width:min(300px,calc(100vw - 32px));padding:22px 22px 20px;border-radius:var(--radius-lg);background:var(--navy);color:var(--on-navy);box-shadow:0 24px 48px -20px rgb(12 41 77/.7);font-size:.9375rem}
@media (prefers-reduced-motion:no-preference){.ledger-egg{animation:ledger-in .45s var(--ease)}}
@keyframes ledger-in{from{opacity:0;transform:translateY(18px)}}
.ledger-note{padding-right:36px;font:italic 400 1.0625rem/1.3 var(--serif);color:var(--gold-light)}
.ledger-cols{display:grid;grid-template-columns:1fr 1fr;margin-top:14px;border-top:1px solid rgb(255 255 255/.18);border-bottom:3px double rgb(255 255 255/.18);transition:border-color .4s}
.ledger-cols div{padding:10px 0}
.ledger-cols div+div{padding-left:14px;border-left:1px solid rgb(255 255 255/.18)}
.ledger-cols small{display:block;font-size:.75rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase}
.ledger-cols b{font:500 1.375rem/1.25 var(--serif);color:#fff;font-variant-numeric:tabular-nums}
.ledger-egg.is-balanced .ledger-cols{border-bottom-color:var(--gold)}
.ledger-ok{min-height:1.65em;margin:10px 0 14px;font-weight:700;color:var(--gold-light)}
.ledger-egg .button{width:100%}
.ledger-close{position:absolute;top:8px;right:8px;display:grid;place-items:center;width:44px;height:44px;border:0;border-radius:50%;background:none;color:inherit;font-size:1.5rem;line-height:1;cursor:pointer}
.ledger-close:hover{background:rgb(255 255 255/.08)}

/* ---------- Print: the checklist becomes a clean one-color document; everything else prints as-is ---------- */
@media print{
  body{background:#fff;color:#000;font-size:11pt}
  .header,.footer,.skip,.ledger-egg,.breadcrumbs,.checklist-actions,.optin,.article-aside,.owners,.final-section,.page-intro::after,.hero-actions{display:none!important}
  .rise.pending{opacity:1;transform:none}
  .page-intro{padding:0 0 12pt;border-bottom:1px solid #999}
  .page-intro h1{font-size:22pt}
  .page-intro .lead{margin-top:6pt;font-size:11pt}
  .section{padding-block:12pt}
  .article-wrap{display:block}
  .checklist{max-width:none}
  .print-only{display:flex;align-items:center;justify-content:space-between;gap:16pt;margin-bottom:10pt;font-size:9pt;color:#444}
  .print-only img{width:120pt}
  .check-group{break-inside:avoid;padding:10pt 0 2pt;border-top:1px solid #bbb}
  .check-group h2{font-size:14pt}
  .group-note{font-size:10pt;color:#333;margin-top:4pt}
  .check-items{margin:6pt 0 4pt}
  .check-items li{padding:5pt 0;border-bottom:1px solid #ddd;break-inside:avoid}
  .check-items input[type=checkbox]{width:12pt;height:12pt;margin-top:1pt;-webkit-print-color-adjust:exact;print-color-adjust:exact}
  .check-label{color:#000}
  .check-note{font-size:9.5pt;color:#333}
  .check-closing{margin-top:12pt;padding:10pt 12pt;border:1px solid #bbb;border-radius:0;background:none;break-inside:avoid}
  .check-closing a::after{content:" (" attr(href) ")";font-weight:400}
}
.contact-direct{margin-top:12px}
.contact-direct-links{display:flex;flex-direction:column;align-items:flex-start;gap:6px;margin-top:10px}
.contact-direct-links .text-link{margin-top:0;font-weight:600}