@font-face { font-family: 'DM Sans'; font-style: normal; font-weight: 300 700; font-display: swap; src: url('fonts/dm-sans-latin.woff2') format('woff2'); }
@font-face { font-family: 'Playfair Display'; font-style: normal; font-weight: 700 900; font-display: swap; src: url('fonts/playfair-display-latin.woff2') format('woff2'); }
:root {
  --tm-ink: #202824;
  --tm-muted: #5b6660;
  --tm-green: #245b43;
  --tm-green-dark: #163e2c;
  --tm-line: #d9e1dc;
  --tm-soft: #f1f5f2;
  --tm-gold: #916c26;
  --tm-focus: #916c26;
}
*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 100px; }
body { margin: 0; background: #fff; color: var(--tm-ink); font: 16px/1.6 'DM Sans', sans-serif; }
h1, h2, h3, p, ul, ol, dl, figure { margin: 0; }
h1, h2, h3 { line-height: 1.15; }
h1 { font: 700 44px/1.13 'Playfair Display', Georgia, serif; max-width: 850px; }
h2 { font-size: 28px; font-weight: 600; }
h3 { font-size: 18px; font-weight: 600; }
a { color: inherit; }
a, button, select, summary { -webkit-tap-highlight-color: transparent; }
a:focus-visible, button:focus-visible, select:focus-visible, summary:focus-visible { outline: 3px solid var(--tm-focus); outline-offset: 4px; }
select { font: inherit; }
summary { cursor: pointer; }
[hidden] { display: none !important; }
.container { max-width: 1120px; margin: 0 auto; padding: 0 24px; }
.icon { display: inline-block; width: 20px; height: 20px; flex-shrink: 0; vertical-align: middle; }
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 10px; min-height: 48px; padding: 12px 20px; border: 1px solid transparent; border-radius: 4px; font-size: 14px; font-weight: 600; text-decoration: none; line-height: 1.4; transition: background .15s, border-color .15s; }
.btn--primary { background: var(--tm-green); color: #fff; }
.btn--primary:hover { background: var(--tm-green-dark); }
.btn--secondary { border-color: var(--tm-line); background: #fff; color: var(--tm-ink); }
.btn--secondary:hover { background: var(--tm-soft); }
.text-link { display: inline-flex; gap: 8px; align-items: center; min-height: 44px; color: var(--tm-green); font-size: 14px; font-weight: 600; text-decoration: none; }
.text-link:hover { text-decoration: underline; text-underline-offset: 4px; }
.kicker { margin-bottom: 14px; font-size: 12px; font-weight: 700; color: var(--tm-green); letter-spacing: 0; text-transform: uppercase; }
.muted { color: var(--tm-muted); }
.small { font-size: 13px; line-height: 1.6; color: var(--tm-muted); }
.skip-link { position: fixed; top: -100px; left: 16px; z-index: 200; padding: 12px 20px; background: #fff; }
.skip-link:focus { top: 10px; }
.nav { position: sticky; top: 0; z-index: 100; background: #171d19; color: #fff; border-bottom: 1px solid #37433c; }
.nav__inner { max-width: 1250px; height: 72px; padding: 0 32px; margin: auto; display: flex; justify-content: space-between; align-items: center; gap: 28px; }
.nav__logo, .footer__logo { display: flex; gap: 10px; align-items: baseline; text-decoration: none; }
.nav__logo-mark, .footer__logo-mark { font: 900 27px 'Playfair Display', serif; color: #d0b46c; }
.nav__logo-name, .footer__logo-name { font: 700 22px 'Playfair Display', serif; color: #fff; }
.nav__links { display: flex; gap: 30px; }
.nav__link { text-decoration: none; font-size: 14px; color: #d7ded9; }
.nav__link:hover { color: #e7cf93; }
.nav__cta { display: flex; gap: 8px; }
.nav__cta .btn { background: #d4bd80; color: #1c251e; }
.nav__menu { display: none; }
.nav__hamburger { display: inline-flex; align-items: center; justify-content: center; width: 48px; height: 48px; border: 1px solid #46544b; border-radius: 4px; background: transparent; color: #fff; list-style: none; cursor: pointer; }
.nav__hamburger::-webkit-details-marker { display: none; }
.nav__hamburger .icon { width: 24px; height: 24px; }
.nav__hamburger .menu-close { display: none; }
.nav__menu[open] .menu-open { display: none; }
.nav__menu[open] .menu-close { display: inline-block; }
.breadcrumbs { display: flex; gap: 10px; flex-wrap: wrap; padding-top: 27px; margin-bottom: 28px; color: var(--tm-muted); font-size: 12px; }
.breadcrumbs a { text-decoration: none; }
.breadcrumbs a:hover { text-decoration: underline; }
.page-intro { padding-bottom: 32px; background: #fff; }
.intro-statement { margin-top: 18px; max-width: 790px; font: 700 30px/1.35 'Playfair Display', Georgia, serif; }
.intro-copy { margin: 18px 0 24px; font-size: 16px; color: var(--tm-muted); max-width: 680px; line-height: 1.7; }
.lead-service { display: flex; flex-wrap: wrap; gap: 4px 8px; margin-bottom: 18px; font-size: 13px; color: var(--tm-muted); }
.lead-service__org { font-weight: 600; color: var(--tm-ink); }
.lead-service__team { color: var(--tm-green); }
.lead-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-bottom: 18px; }
.lead-actions .btn { min-height: 48px; }
.lead-line { display: block; font-size: 13px; color: var(--tm-muted); margin-bottom: 4px; }
.lead-locations { margin-top: 24px; padding-top: 18px; border-top: 1px solid var(--tm-line); display: flex; flex-wrap: wrap; gap: 8px 20px; font-size: 12px; color: var(--tm-muted); }
.section { padding: 68px 0; }
.section--soft { background: var(--tm-soft); }
.section-heading { margin-bottom: 30px; max-width: 740px; }
.section-heading p:not(.kicker) { margin-top: 14px; color: var(--tm-muted); }
.section-heading .kicker { margin-bottom: 9px; }
.reading { max-width: 720px; }
.situation-links { margin: 6px 0 0; padding: 0; list-style: none; display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); border-top: 1px solid var(--tm-line); border-bottom: 1px solid var(--tm-line); }
.situation-links li { border-right: 1px solid var(--tm-line); }
.situation-links li:last-child { border-right: 0; }
.situation-links a { display: flex; flex-direction: column; gap: 12px; min-height: 96px; justify-content: center; padding: 20px 24px; text-decoration: none; }
.situation-links a:hover { background: var(--tm-soft); }
.situation-links strong { font-size: 16px; font-weight: 600; }
.situation-links .icon { width: 18px; height: 18px; color: var(--tm-gold); }
.decision-list { list-style: none; padding: 0; border-top: 1px solid var(--tm-line); }
.decision-list li { display: grid; grid-template-columns: 240px minmax(0, 1fr); gap: 28px; align-items: start; padding: 26px 0; border-bottom: 1px solid var(--tm-line); }
.decision-list h3 { font-size: 17px; padding-top: 2px; }
.decision-list p { font-size: 14px; color: var(--tm-muted); max-width: 640px; }
.source-links { display: flex; flex-wrap: wrap; gap: 4px 22px; margin-top: 22px; color: var(--tm-muted); font-size: 12px; }
.source-links a { color: var(--tm-green); text-underline-offset: 3px; min-height: 32px; display: inline-flex; align-items: center; gap: 5px; }
.source-links .icon { width: 14px; height: 14px; }
.notice { margin-top: 26px; padding: 18px 0 0; border-top: 1px solid var(--tm-line); font-size: 13px; color: var(--tm-muted); max-width: 720px; }
.notice strong { color: var(--tm-ink); font-weight: 600; }
.check-list { list-style: none; padding: 0; display: grid; gap: 14px; font-size: 14px; max-width: 720px; }
.check-list li { display: flex; align-items: start; gap: 11px; color: var(--tm-muted); }
.check-list .icon { width: 17px; height: 17px; color: var(--tm-green); margin-top: 4px; }
.check-list strong { color: var(--tm-ink); font-weight: 600; }
.note-line { margin-top: 25px; padding: 18px 0 0; border-top: 1px solid var(--tm-line); font-size: 13px; color: var(--tm-muted); max-width: 720px; }
.scope-table { width: 100%; max-width: 920px; border-collapse: collapse; font-size: 14px; }
.scope-table caption { text-align: left; color: var(--tm-muted); font-size: 12px; margin-bottom: 14px; }
.scope-table th, .scope-table td { text-align: left; vertical-align: top; padding: 17px 18px; border-bottom: 1px solid var(--tm-line); }
.scope-table thead th { background: #edf2ee; font-size: 12px; font-weight: 600; }
.scope-table tbody th { width: 28%; font-weight: 600; }
.scope-table td { color: var(--tm-muted); }
.scope-table th:first-child, .scope-table td:first-child { padding-left: 0; }
.scope-table thead th:first-child { padding-left: 18px; }
.contact-block { margin-top: 34px; max-width: 920px; border-top: 1px solid var(--tm-line); padding-top: 24px; }
.contact-block > p { margin: 0; font-size: 14px; color: var(--tm-muted); }
.contact-actions { margin-top: 20px; display: flex; align-items: center; flex-wrap: wrap; gap: 14px; }
.contact-note { margin-top: 16px; font-size: 12px; color: var(--tm-muted); }
.stage-list { list-style: none; counter-reset: stage; padding: 0; margin-top: 6px; max-width: 720px; }
.stage-list li { position: relative; padding: 24px 0 24px 76px; border-top: 2px solid #9cb5a5; }
.stage-list li::before { counter-increment: stage; content: "0" counter(stage); position: absolute; left: 0; top: 24px; width: 56px; color: var(--tm-gold); font: 600 13px/1.5 'DM Sans', sans-serif; }
.stage-list h3 { font-size: 17px; margin-bottom: 8px; }
.stage-list p { font-size: 14px; color: var(--tm-muted); }
.faq-layout { display: grid; grid-template-columns: .7fr 1.3fr; gap: 60px; }
.faq-item { border-top: 1px solid var(--tm-line); }
.faq-item:last-child { border-bottom: 1px solid var(--tm-line); }
.faq-item summary { display: flex; justify-content: space-between; align-items: center; gap: 16px; list-style: none; padding: 20px 0; font-size: 14px; font-weight: 600; min-height: 60px; }
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary .icon { width: 17px; height: 17px; color: var(--tm-green); transition: transform .15s; }
.faq-item[open] summary .icon { transform: rotate(180deg); }
.faq-item p { padding-bottom: 22px; font-size: 14px; color: var(--tm-muted); }
.official-sources { margin-top: 40px; padding-top: 26px; border-top: 1px solid var(--tm-line); }
.official-sources h3 { font-size: 16px; margin-bottom: 12px; }
.official-sources ul { list-style: none; padding: 0; display: grid; gap: 8px; font-size: 13px; }
.official-sources a { color: var(--tm-green); text-underline-offset: 3px; min-height: 32px; display: inline-flex; align-items: center; gap: 5px; }
.official-sources .icon { width: 14px; height: 14px; }
.official-sources p { margin-top: 14px; font-size: 12px; color: var(--tm-muted); max-width: 720px; }
.final-cta { background: #e9f1ec; padding: 42px 0; }
.final-cta .container { display: flex; align-items: center; justify-content: space-between; gap: 32px; }
.final-cta h2 { font-size: 28px; }
.final-cta p { font-size: 14px; color: var(--tm-muted); margin-top: 10px; max-width: 560px; }
.final-actions { display: flex; gap: 12px; flex-shrink: 0; flex-wrap: wrap; }
.footer { background: #171d19; color: #fff; padding: 48px 0 25px; }
.footer__grid { display: grid; grid-template-columns: 1.3fr 1fr 1fr; gap: 50px; }
.footer__tagline { margin: 14px 0 20px; color: #c2cec5; font-size: 13px; }
.footer__col-title { margin-bottom: 17px; font-size: 12px; font-weight: 600; color: #e3d5ad; }
.footer__links { display: flex; flex-direction: column; gap: 10px; }
.footer__link { color: #ced7d0; text-decoration: none; font-size: 13px; }
.footer__link:hover { color: #e3d5ad; }
.footer__contact-text { display: block; font-size: 13px; color: #ced7d0; text-decoration: none; margin-top: 8px; }
.footer__bottom { border-top: 1px solid #435047; margin-top: 36px; padding-top: 20px; display: flex; align-items: center; flex-wrap: wrap; justify-content: space-between; gap: 12px 30px; font-size: 12px; }
.footer__agency-credit { color: #b9c7be; }
.footer__agency-credit a { color: inherit; text-decoration: none; font-weight: 500; }
.footer__agency-credit a:hover { color: #fff; text-decoration: underline; text-underline-offset: 4px; }
.footer__legal { display: flex; flex-wrap: wrap; gap: 16px; }
.footer__legal a { color: #ced7d0; text-decoration: none; font-size: 12px; }
.reader-routes .situation-links { margin: 0; }
.reader-routes .situation-links a { position: relative; padding: 20px 44px 20px 22px; min-height: 104px; gap: 4px; }
.reader-routes .situation-links li:first-child a { padding-left: 0; }
.reader-routes .situation-links .icon { position: absolute; right: 18px; top: 42px; }
.editorial-layout { display: grid; grid-template-columns: 230px minmax(0, 1fr); gap: 72px; padding-top: 60px; padding-bottom: 60px; }
.reading-rail nav { position: sticky; top: 108px; }
.reading-rail a { display: flex; align-items: baseline; gap: 12px; padding: 10px 0; color: var(--tm-muted); font-size: 12px; text-decoration: none; min-height: 40px; }
.reading-rail a span { color: var(--tm-ink); font-size: 13px; }
.reading-rail a:hover span { text-decoration: underline; text-underline-offset: 4px; }
.reading-rail a.reading-rail__brief { align-items: center; border-top: 1px solid var(--tm-line); margin-top: 18px; padding-top: 18px; color: var(--tm-green); font-size: 13px; font-weight: 600; }
.reading-rail__brief .icon { width: 16px; height: 16px; }
.editorial-content { min-width: 0; max-width: 740px; }
.opening-story { padding-bottom: 42px; }
.opening-story h2 { font-family: 'Playfair Display', Georgia, serif; font-size: 28px; line-height: 1.3; margin-bottom: 22px; }
.opening-story p:not(.kicker), .answer-body p { margin-top: 16px; line-height: 1.8; }
.opening-story p:not(.kicker) { color: var(--tm-muted); }
.opening-story strong { color: var(--tm-ink); font-weight: 600; }
.editorial-answer { border-top: 1px solid var(--tm-line); padding: 38px 0; }
.editorial-answer:last-child { padding-bottom: 0; }
.chapter-number { color: var(--tm-gold); font-size: 12px; font-weight: 600; margin-bottom: 12px; }
.editorial-answer h2 { font-size: 25px; line-height: 1.35; max-width: 660px; }
.answer-body { color: var(--tm-muted); }
.answer-body p.answer-lead { color: var(--tm-ink); font-weight: 600; margin-top: 20px; }
.answer-source { color: var(--tm-muted); font-size: 12px; margin-top: 20px; line-height: 1.6; }
.editorial-answer > .text-link { margin-top: 14px; display: inline; line-height: 1.8; padding: 10px 0; text-decoration: underline; text-underline-offset: 4px; }
.editorial-answer > .text-link .icon { width: 15px; height: 15px; margin-left: 4px; }
.mark-comparison { display: grid; grid-template-columns: 1fr 1fr; margin-top: 24px; border-top: 1px solid var(--tm-line); border-bottom: 1px solid var(--tm-line); }
.mark-comparison > div { padding: 20px 22px 20px 0; }
.mark-comparison > div + div { padding-left: 22px; border-left: 1px solid var(--tm-line); }
.mark-comparison dt { color: var(--tm-ink); font-weight: 600; margin-bottom: 8px; }
.mark-comparison dd { margin: 0; font-size: 14px; line-height: 1.7; }
.business-example { margin: 24px 0; border-left: 3px solid var(--tm-green); padding: 0 0 0 22px; color: var(--tm-ink); }
.business-example p { font: 700 21px/1.6 'Playfair Display', Georgia, serif; }
.filing-stages { list-style: none; padding: 0; margin: 24px 0; counter-reset: filing; }
.filing-stages li { display: grid; grid-template-columns: 32px minmax(0, 1fr); gap: 4px 14px; padding: 16px 0; border-top: 1px solid var(--tm-line); }
.filing-stages li::before { counter-increment: filing; content: '0' counter(filing); grid-row: 1 / 3; color: var(--tm-gold); font-size: 12px; padding-top: 3px; }
.filing-stages h3 { font-size: 16px; line-height: 1.5; color: var(--tm-ink); }
.filing-stages li p { grid-column: 2; margin: 0; font-size: 14px; }
.quote-checklist { margin: 18px 0; padding-left: 20px; }
.quote-checklist li { padding-left: 5px; margin: 12px 0; }
.filing-brief-section { background: var(--tm-soft); padding: 52px 0; border-top: 1px solid var(--tm-line); border-bottom: 1px solid var(--tm-line); }
.brief-layout, .sources-layout { display: grid; grid-template-columns: 1fr 1.65fr; gap: 72px; }
.brief-heading h2 { font: 700 30px/1.3 'Playfair Display', Georgia, serif; }
.brief-heading > p:not(.kicker) { margin-top: 18px; color: var(--tm-muted); font-size: 14px; }
.brief-tools { margin-top: 24px; display: flex; align-items: center; flex-wrap: wrap; gap: 12px; min-height: 48px; }
.brief-tools button { cursor: pointer; font-family: inherit; }
.brief-tools button:disabled { cursor: wait; opacity: .65; }
#copy-status { font-size: 12px; color: var(--tm-green); }
.filing-brief { margin: 0; }
.filing-brief > div { display: grid; grid-template-columns: 155px minmax(0, 1fr); gap: 24px; padding: 17px 0; border-bottom: 1px solid #cdd9d1; }
.filing-brief > div:first-child { border-top: 1px solid #cdd9d1; }
.filing-brief dt { font-size: 14px; font-weight: 600; }
.filing-brief dd { margin: 0; font-size: 14px; color: var(--tm-muted); }
.sources-section { padding: 48px 0; }
.sources-section h2 { font-size: 21px; line-height: 1.4; }
.sources-section .official-sources { margin: 0; padding: 0; border: 0; }
.final-cta { background: #fff; border-top: 1px solid var(--tm-line); padding: 42px 0 52px; }
.final-cta h2 { font-size: 24px; line-height: 1.4; }
.final-cta p.contact-note { font-size: 12px; }
.final-actions { max-width: 220px; }
@media (max-width: 980px) {
  .nav__links { gap: 20px; }
  .nav__cta .btn { font-size: 12px; padding: 12px 16px; }
  .decision-list li { grid-template-columns: 200px minmax(0, 1fr); gap: 20px; }
  .faq-layout { gap: 35px; }
  .editorial-layout { grid-template-columns: 190px minmax(0, 1fr); gap: 35px; }
  .brief-layout, .sources-layout { gap: 35px; }
  .filing-brief > div { grid-template-columns: 130px minmax(0, 1fr); gap: 20px; }
}
@media (max-width: 768px) {
  html { scroll-padding-top: 85px; }
  .container { padding: 0 20px; }
  h1 { font-size: 32px; }
  h2 { font-size: 25px; }
  .nav__inner { height: 68px; padding: 0 22px; }
  .nav__links, .nav__cta { display: none; }
  .nav__menu { display: block; }
  .nav__menu[open] .nav__mobile { display: flex; position: fixed; top: 68px; bottom: 0; left: 0; right: 0; background: #171d19; padding: 30px 24px; flex-direction: column; gap: 24px; overflow-y: auto; }
  .nav__mobile .nav__link { font-size: 18px; min-height: 44px; }
  .breadcrumbs { padding-top: 20px; margin-bottom: 24px; }
  .intro-copy { font-size: 16px; margin: 17px 0; }
  .lead-service { margin: 0 0 16px; font-size: 12px; }
  .section { padding: 45px 0; }
  .situation-links { grid-template-columns: 1fr; }
  .situation-links li { border-right: 0; border-bottom: 1px solid var(--tm-line); }
  .situation-links li:last-child { border-bottom: 0; }
  .situation-links a { display: grid; grid-template-columns: minmax(0, 1fr) 20px; min-height: 96px; padding: 18px 0; gap: 6px 16px; }
  .situation-links strong, .situation-links .small { grid-column: 1; }
  .situation-links .icon { grid-column: 2; grid-row: 1 / 3; }
  .decision-list li { grid-template-columns: 1fr; gap: 8px; padding: 22px 0; }
  .stage-list li { padding-left: 40px; }
  .stage-list li::before { width: 28px; }
  .faq-layout { grid-template-columns: 1fr; gap: 30px; }
  .faq-layout .section-heading { margin-bottom: 0; }
  .scope-table th, .scope-table td { padding: 13px 12px; font-size: 12px; }
  .scope-table tbody th { width: 32%; }
  .final-cta .container { flex-direction: column; align-items: start; gap: 24px; }
  .final-cta h2 { font-size: 25px; }
  .footer__grid { grid-template-columns: 1fr 1fr; gap: 30px; }
  .footer__grid > div:first-child { grid-column: 1 / -1; }
  .footer__bottom { align-items: start; flex-direction: column; padding-bottom: 42px; }
  .intro-statement { font-size: 26px; margin-top: 16px; }
  .reader-routes .situation-links a, .reader-routes .situation-links li:first-child a { padding: 16px 32px 16px 0; min-height: 84px; gap: 4px; }
  .reader-routes .situation-links .icon { position: static; align-self: center; }
  .reading-rail { display: none; }
  .editorial-layout { display: block; padding-top: 38px; padding-bottom: 38px; }
  .editorial-content { max-width: 680px; margin: 0 auto; }
  .opening-story { padding-bottom: 32px; }
  .opening-story h2 { font-size: 26px; }
  .editorial-answer { padding: 30px 0; }
  .editorial-answer h2 { font-size: 23px; }
  .mark-comparison { grid-template-columns: 1fr; }
  .mark-comparison > div { padding: 18px 0; }
  .mark-comparison > div + div { border-left: 0; border-top: 1px solid var(--tm-line); padding: 18px 0; }
  .business-example { padding-left: 16px; }
  .business-example p { font-size: 20px; }
  .brief-layout, .sources-layout { grid-template-columns: 1fr; gap: 28px; }
  .brief-heading h2 { font-size: 28px; }
  .brief-heading h2 br { display: none; }
  .brief-heading h2 br::after { content: ' '; }
  .filing-brief > div { grid-template-columns: 1fr; gap: 6px; }
  .filing-brief-section { padding: 38px 0; }
  .sources-section { padding: 38px 0; }
  .final-actions { max-width: none; }
}
@media (max-width: 380px) {
  .container { padding: 0 16px; }
  h1 { font-size: 30px; }
  .lead-actions { flex-direction: column; width: 100%; }
  .lead-actions .btn { width: 100%; }
  .final-actions { flex-direction: column; width: 100%; }
  .final-actions .btn { width: 100%; }
}
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { transition: none !important; }
}