@import url('https://fonts.googleapis.com/css2?family=Noto+Sans+KR:wght@400;500;600;700;800&display=swap');
:root{--blue:#f36f00;--blue-hover:#d85f00;--ink:#171612;--body:#3f3b35;--muted:#5f6b7a;--line:#dde2e9;--surface:#f7f5f2;--focus:#e86500;--radius:16px}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:120px}body{margin:0;background:#fff;color:var(--ink);font-family:'Noto Sans KR',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;font-size:18px;line-height:1.75;word-break:keep-all;overflow-wrap:break-word;-webkit-font-smoothing:antialiased}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}button,a,input,summary{touch-action:manipulation}button{cursor:pointer;color:inherit;border:0;background:none}a:hover{color:var(--blue)}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--focus);outline-offset:5px}input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #ffd2ad;outline-offset:2px;border-color:var(--blue)}button:disabled{cursor:wait;opacity:.6}svg{fill:none;stroke:currentColor;stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}[hidden]{display:none!important}p{margin:0 0 20px}h1,h2,h3{line-height:1.4;letter-spacing:-1px;margin:0;font-weight:700}h2{font-size:36px}h3{font-size:23px}strong,b{font-weight:700}.wrap{width:calc(100% - 80px);max-width:1200px;margin:0 auto}.skip-link{position:fixed;left:24px;top:-100px;background:var(--blue);color:white;padding:12px 20px;z-index:100}.skip-link:focus{top:14px}.eyebrow{display:block;font-size:15px;font-weight:600;letter-spacing:.5px;color:var(--blue);margin:0 0 20px}.small-note,.field-hint,.guide-footnote,.receipt{font-size:14px;line-height:1.8;color:var(--muted)}.solid-button,.button{display:flex;width:fit-content;align-items:center;justify-content:space-between;gap:28px;min-height:58px;padding:15px 24px;border-radius:12px;background:var(--blue);color:white;font-weight:700;font-size:17px;line-height:1.6;text-align:center;border:1px solid transparent;transition:background .15s}.solid-button:hover,.button:hover{background:var(--blue-hover);color:white}.outline-button{display:flex;width:fit-content;align-items:center;justify-content:space-between;gap:20px;min-height:54px;padding:13px 22px;background:#fff;border:1px solid #bbc3cf;border-radius:12px;font-size:16px;font-weight:600;line-height:1.6}.outline-button:hover{border-color:var(--blue);color:var(--blue)}.text-link,.hero-text-link,.more-link{font-size:16px;font-weight:600;color:var(--blue);line-height:1.8}.text-link{display:inline-block;margin-top:15px}.text-link>span{margin-left:20px}.more-link{white-space:nowrap}.site-header{position:sticky;top:0;z-index:50;background:#fffffffa;border-bottom:1px solid #e3e6eb;backdrop-filter:blur(12px)}.header-shell{display:flex;align-items:center;gap:34px;min-height:90px;position:relative}.logo{display:flex;align-items:center;gap:12px;white-space:nowrap;font-size:19px;font-weight:800;letter-spacing:-.7px;color:#171c25;flex-shrink:0;line-height:1.4}.brand-symbol{font-family:Georgia,serif;font-weight:400;font-size:44px;color:var(--blue);position:relative;line-height:1}.brand-symbol>span{position:absolute;top:0;right:-4px;font-size:21px;color:#ff9a42}.logo small{display:block;font-size:11px;font-weight:500;letter-spacing:.6px;color:#647084;margin-top:4px}.logo i{font-style:normal;color:#a2aab5;margin:0 5px}.structured-nav{margin-left:auto}.structured-nav .nav-inner{display:flex;align-items:center;gap:28px;width:100%;max-width:none;margin:0}.nav-item{display:flex;align-items:center;position:relative;min-height:90px;flex-shrink:0}.nav-item>a{font-size:16px;font-weight:600;line-height:1.6;white-space:nowrap;padding:15px 0}.nav-item>a.active{color:var(--blue)}.submenu-toggle{font-size:21px;color:#5f6b7a;width:30px;min-height:44px;padding:0 0 0 8px}.nav-consult>a{background:var(--blue);color:white;padding:11px 19px;border-radius:11px;font-size:15px;min-height:48px}.nav-consult>a.active,.nav-consult>a:hover{color:white;background:var(--blue-hover)}.nav-consult span{margin-left:12px}.dropdown{display:none;position:absolute;top:100%;left:0;min-width:280px;padding:20px 24px;background:white;border:1px solid var(--line);box-shadow:0 12px 28px #1e293b14;border-radius:0 0 14px 14px}.nav-item.is-open>.dropdown,.nav-item:hover>.dropdown{display:block}.dropdown>a{display:block;padding:11px 0;line-height:1.7;font-size:16px}.dropdown a span{float:right;margin-left:14px}.resource-nav>.submenu-toggle{transition:transform .18s}.resource-nav:hover>.submenu-toggle,.resource-nav:focus-within>.submenu-toggle,.resource-nav.is-open>.submenu-toggle{color:var(--blue)}.guide-nav{position:static}.mega-guide{left:50%;transform:translateX(-50%);width:min(1240px,calc(100vw - 64px));padding:30px;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px}.guide-nav:hover>.mega-guide,.guide-nav.is-open>.mega-guide{display:grid}.mega-intro{display:none}.mega-column{min-width:0}.mega-heading{display:block;font-size:17px;font-weight:700;line-height:1.6;padding:0 0 15px;min-height:70px;border-bottom:1px solid var(--line);margin-bottom:12px}.mega-column>a:not(.mega-heading){display:block;font-size:15px;line-height:1.8;padding:9px 0;color:#374151}.mega-column>a:hover{color:var(--blue)}.menu-toggle,.mobile-consult{display:none}.site-search{display:flex;align-items:center;border:1px solid #b9c2ce;border-radius:12px;overflow:hidden;background:white;min-height:54px}.site-search input{min-width:0;width:100%;border:0;padding:14px 16px;font-size:16px;line-height:1.6;background:white;color:var(--ink)}.site-search input::placeholder{color:#687486}.site-search button{font-size:16px;font-weight:600;color:var(--blue);padding:12px 18px;white-space:nowrap;min-height:52px}.site-search:focus-within{outline:3px solid #ffd2ad;border-color:var(--blue)}.site-search input:focus{outline:0}.site-search svg{width:23px;height:23px}
/* Home */
.landing-hero{display:grid;grid-template-columns:1.05fr .95fr;gap:100px;padding:70px 0 65px;align-items:start}.landing-copy .eyebrow{color:#4b5563;margin-bottom:23px}.landing-copy h1{font-size:50px;line-height:1.35;letter-spacing:-2.4px;font-weight:800;margin-bottom:28px}.landing-copy h1 strong{color:var(--blue);font-weight:800}.landing-description{font-size:20px;line-height:1.85;color:#4b5563;margin:0 0 30px}.hero-actions{display:flex;align-items:center;gap:22px;flex-wrap:wrap}.hero-actions .solid-button{font-size:17px;min-height:60px}.hero-disclosure{font-size:14px;color:#5f6b7a;line-height:1.8;margin-top:18px;max-width:510px}.start-panel{position:relative;border-top:2px solid #151922;padding:23px 0 0;align-self:start}.panel-accent{width:62px;height:5px;background:var(--blue);position:absolute;top:-4px;left:0}.panel-label{font-size:15px;color:#4b5563;font-weight:600;margin-bottom:12px}.start-panel h2{font-size:30px;line-height:1.5;letter-spacing:-1.1px}.panel-description{font-size:17px;line-height:1.8;color:#4b5563;margin:18px 0 23px}.example-preview{padding:21px 23px;background:#f8f6f3;border:1px solid #e4e7ed;border-radius:16px;margin-bottom:24px}.example-head{display:flex;justify-content:space-between;align-items:center;gap:12px;padding-bottom:15px;margin-bottom:4px}.example-head strong{font-size:16px;font-weight:700}.example-head>span{font-size:12px;background:white;color:#4b5563;border:1px solid #d4dae3;padding:4px 8px;border-radius:6px;white-space:nowrap}.example-row{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:12px 0;border-top:1px solid #e2e6ee;font-size:15px}.example-row b{font-weight:600;font-size:13px;color:#08734f;background:#e4f4eb;padding:4px 8px;border-radius:6px;white-space:nowrap}.example-row b.review{background:#fff0d5;color:#8d570d}.example-preview>p{font-size:13px;line-height:1.8;color:#5e6879;margin:16px 0 0}.panel-button{width:100%;font-size:17px;min-height:58px}.panel-note{font-size:14px;text-align:center;color:#556070;margin:12px 0 0}.home-picks{padding:0 0 80px}.section-heading h2{font-size:31px;line-height:1.5}.section-heading>p{font-size:17px;color:#5f6b7a;line-height:1.9;margin-top:12px;margin-bottom:0}.pick-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin-top:28px}.pick-card{display:flex;align-items:center;gap:17px;border-radius:15px;padding:25px 23px;min-height:114px;border:1px solid transparent;transition:border-color .15s,transform .15s}.pick-card:hover{border-color:var(--blue);transform:translateY(-2px);color:inherit}.pick-card.rose{background:#fceff1}.pick-card.lavender{background:#f0efff}.pick-card.peach{background:#fff2e6}.pick-card.mint{background:#e9f6f2}.pick-card.blue{background:#fff2e7}.pick-card.sand{background:#f5f2e9}.pick-icon{display:flex;align-items:center;justify-content:center;flex-shrink:0;width:43px;height:46px;color:#df6500}.pick-icon svg{width:36px;height:38px}.rose .pick-icon{color:#a64c5f}.peach .pick-icon{color:#a96b29}.mint .pick-icon{color:#1f7d66}.sand .pick-icon{color:#85713d}.pick-card strong{font-size:19px;line-height:1.5;display:block;letter-spacing:-.6px}.pick-card small{display:block;font-size:14px;line-height:1.7;color:#526071;margin-top:5px}.pick-arrow{font-size:19px;font-weight:400;margin-left:auto;align-self:start;color:#45526a}.home-process{background:#f8f6f3;border-top:1px solid #e8ebf0;border-bottom:1px solid #e8ebf0;padding:65px 0}.home-process>.wrap{display:grid;grid-template-columns:1fr 1fr;gap:80px;align-items:start}.home-process .section-heading h2{font-size:32px}.home-process-list{list-style:none;margin:0;padding:0}.home-process-list li{display:flex;align-items:start;gap:20px;padding:19px 0;border-bottom:1px solid #dce2ea}.home-process-list li:first-child{padding-top:0}.home-process-list li:last-child{border:0;padding-bottom:0}.home-process-list li>span{color:var(--blue);background:#fff0e2;font-size:15px;font-weight:700;display:flex;align-items:center;justify-content:center;width:40px;height:40px;border-radius:10px;flex-shrink:0}.home-process-list h3{font-size:20px;line-height:1.6;letter-spacing:-.5px;margin:0 0 4px}.home-process-list p{font-size:16px;color:#556172;line-height:1.8;margin:0}.knowledge{padding:75px 0}.knowledge-top{display:flex;justify-content:space-between;align-items:end;gap:25px;margin-bottom:30px}.knowledge h2{font-size:32px;line-height:1.5;font-weight:600}.knowledge h2 strong{font-weight:800}.home-search{display:block;max-width:100%;padding:23px 26px;margin-bottom:25px;background:#f8f6f3;border:0;border-radius:14px}.home-search>label{display:block;font-size:17px;font-weight:700;margin-bottom:13px}.home-search>div{display:flex;max-width:650px;border:1px solid #bcc5d2;border-radius:10px;overflow:hidden;background:white}.home-search button{min-width:90px}.filter-row{display:flex;gap:10px;flex-wrap:wrap;margin:0 0 24px}.filter-row button{font-size:16px;min-height:46px;padding:9px 18px;border-radius:24px;background:#f1f3f6;color:#374151;font-weight:500;border:1px solid transparent}.filter-row button.active{background:#fff1e5;color:var(--blue);border-color:#f4c7a4;font-weight:700}.filter-row button:hover{border-color:#bbc5d5}.article-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.article-card{display:flex;flex-direction:column;align-items:start;text-align:left;padding:26px;border:1px solid #dce1e8;border-radius:16px;background:white;min-height:280px;width:100%;color:var(--ink);transition:border-color .15s}.article-card:hover{border-color:var(--blue)}.article-category{font-size:13px;background:#fff1e5;color:#f36f00;border-radius:6px;padding:5px 10px;font-weight:600}.article-card h3{font-size:21px;line-height:1.6;letter-spacing:-.6px;margin:18px 0 13px;font-weight:700}.article-card p{font-size:16px;line-height:1.85;color:#526071;margin:0}.read-more{font-size:15px;font-weight:600;color:var(--blue);margin-top:auto;padding-top:24px}.home-consult{display:flex;justify-content:space-between;align-items:center;gap:50px;background:#eef1fc;padding:45px 48px;margin-bottom:75px;border-radius:20px}.home-consult h2{font-size:30px;line-height:1.5}.home-consult p:not(.eyebrow){font-size:17px;line-height:1.9;color:#465267;margin:20px 0 0}.home-consult-actions{display:flex;flex-direction:column;align-items:center;gap:20px;flex-shrink:0}.home-consult-actions>.solid-button{min-width:260px;min-height:62px}.floating-tools{position:fixed;right:14px;bottom:24px;background:white;border:1px solid #d5dce6;border-radius:14px;z-index:20;box-shadow:0 5px 18px #1e293b0a;overflow:hidden}.floating-tools a,.floating-tools button{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:4px;width:68px;min-height:72px;font-size:23px;color:var(--blue);border-bottom:1px solid #e1e6ee}.floating-tools span{font-size:12px;font-weight:600;color:#374151}.floating-tools button{border:0}.floating-tools a:hover{background:#f8f5f1}footer{background:#f7f8fa;border-top:1px solid #e0e5ed;padding-bottom:35px}.footer-links{display:flex;gap:27px;align-items:center;flex-wrap:wrap;padding:25px 0;border-bottom:1px solid #dce2ea;font-size:15px;font-weight:500}.footer-links>span{margin-left:auto;font-size:12px;color:#5e6a7c}.footer-links b{font-size:13px;font-weight:500;margin-left:14px}.footer-main{display:flex;gap:40px;align-items:start;flex-wrap:wrap;padding:35px 0 0}.footer-main>.logo{font-size:17px;margin-bottom:5px}.footer-main .brand-symbol{font-size:40px}.footer-main p{font-size:14px;line-height:1.9;color:#526071;margin:0 0 6px}.footer-main small{font-size:13px;color:#626d7c}.footer-note{max-width:360px;margin-left:auto!important;font-size:13px!important;line-height:1.9!important}
/* Destination pages */
.page-title{padding:45px 0;background:#f7f5f2;border-bottom:1px solid #e3e7ee}.page-title>div>span{font-size:13px;letter-spacing:1px;font-weight:600;color:#655e56}.page-title h1{font-size:36px;margin:13px 0 12px;line-height:1.5;font-weight:800}.page-title p{font-size:14px;color:#526071;margin:0}.page-title p span{margin:0 12px;color:#748095}.section{padding:75px max(calc((100% - 1200px)/2),40px)}.section-top{display:flex;justify-content:space-between;align-items:end;gap:50px;margin-bottom:42px}.section-top>p{font-size:17px;line-height:1.9;color:#526071;max-width:380px;margin:0}.philosophy{display:grid;grid-template-columns:1fr 1fr;gap:80px}.philosophy h2{font-size:36px}.philosophy h2 em{font-style:normal;color:var(--blue)}.philosophy-copy p{font-size:18px;line-height:2;color:#475569;margin:0 0 24px}.philosophy-copy .lead{font-size:23px;color:#172033;font-weight:600}.solution-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.solution-grid article{border:1px solid #dae1ea;border-radius:16px;padding:30px;position:relative;min-width:0}.solution-grid .num{font-size:14px;color:#586581;font-weight:600}.line-icon{font-size:44px;color:var(--blue);line-height:1.3;margin:20px 0}.solution-grid h3{font-size:25px;margin:22px 0 18px}.solution-grid p,.solution-grid ul{font-size:17px;line-height:1.9;color:#475569}.solution-grid ul{padding-left:21px;margin:20px 0 28px}.solution-grid button{width:100%;text-align:left;border-top:1px solid var(--line);padding:20px 0 0;font-size:16px;font-weight:600;color:var(--blue);line-height:1.8}.solution-grid button span{float:right}.solutions>.small-note{margin-top:28px}.process{background:#f8f6f3}.process-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:25px}.process-grid article{border-top:3px solid #f3d5be;padding-top:25px}.process-grid article>span{font-size:14px;font-weight:600;color:var(--blue)}.process-grid h3{font-size:23px;margin:15px 0}.process-grid p{font-size:17px;line-height:1.9;color:#475569}.detail-service{display:grid;grid-template-columns:1fr 1fr;gap:70px;padding-top:65px;padding-bottom:75px}.service-lead p{font-size:18px;color:#475569;line-height:2;margin:25px 0 32px}.detail-points article{border-bottom:1px solid var(--line);padding:0 0 30px 45px;margin-bottom:30px;position:relative}.detail-points b{position:absolute;left:0;top:3px;font-size:16px;color:var(--blue)}.detail-points h3{font-size:23px;margin-bottom:15px}.detail-points p{font-size:18px;line-height:1.9;color:#475569;margin:0}.faq{display:grid;grid-template-columns:.75fr 1.25fr;gap:65px}.faq-list{border-top:2px solid var(--ink)}details{border-bottom:1px solid var(--line);padding:23px 0}summary{list-style:none;cursor:pointer;display:flex;align-items:start;justify-content:space-between;gap:18px;font-size:18px;font-weight:600;line-height:1.8}summary::-webkit-details-marker{display:none}summary>span{font-size:23px;color:#5b6b85;font-weight:400;flex-shrink:0}details[open]>summary>span{transform:rotate(45deg)}details>p{font-size:17px;line-height:2;color:#475569;margin:18px 0 0}.library-page{padding-top:45px;padding-bottom:75px}.library-toolbar{display:flex;align-items:center;justify-content:space-between;gap:35px}.library-toolbar>p{font-size:17px;color:#475569;margin:0}.library-search{width:390px;flex-shrink:0}.library-search button{font-size:27px}#search-summary{font-size:16px;font-weight:500;color:#475569;margin:28px 0}.no-results{grid-column:1/-1;font-size:18px;color:#475569;text-align:center;padding:70px 30px;background:#f8f6f3;border-radius:16px;line-height:2}.consult{display:grid;grid-template-columns:1fr 1fr;gap:70px;align-items:start}.consult h2{font-size:34px}.consult>div>p:not(.eyebrow){font-size:18px;line-height:2;color:#475569;margin:25px 0}.consult-brand{font-family:Georgia,serif;font-size:35px;color:var(--blue);margin-top:45px}.consult-brand span{font-size:23px;margin:0 15px}.consult-brand small{font-family:'Noto Sans KR',sans-serif;font-size:16px;display:block;margin-top:7px;color:#4b5563}.consult-form{background:#f8f6f3;border-radius:18px;padding:32px;display:flex;flex-direction:column;min-width:0}.consult-contact-fields{display:grid;grid-template-columns:1fr 1fr;gap:0 18px}.consult-form label{font-size:16px;font-weight:600;line-height:1.8;display:block;margin-bottom:10px}.consult-form input:not([type=checkbox]),.consult-form select,.consult-form textarea{width:100%;border:1px solid #acb7c7;border-radius:10px;background:white;font-size:17px;color:var(--ink);padding:13px 15px;line-height:1.7;min-width:0}.consult-contact-fields input{margin-top:10px;margin-bottom:17px}.consult-form select,.consult-form textarea{margin-bottom:23px}.consult-form textarea{resize:vertical;min-height:160px}.consult-form input::placeholder,.consult-form textarea::placeholder{color:#6b7280}.consult-form>.button{width:100%}.consult-privacy{padding:14px 0;margin:0 0 17px}.consult-privacy summary{font-size:16px}.consult-privacy p{font-size:14px;color:#475569;line-height:1.9}.consult-form .consent-label{display:flex;font-size:15px;font-weight:500;align-items:start;gap:10px;margin:0 0 22px}.consult-form>.diag-error{margin:0 0 16px}.consult-form>p{font-size:14px;color:#526071;line-height:1.85;margin:16px 0 0}.consult-memo-download{font-size:15px;color:var(--blue);text-decoration:underline;padding:14px 0 0}#download-status{font-size:17px;line-height:1.9;color:#193d92;margin-top:20px;overflow-wrap:anywhere}dialog{width:740px;max-width:calc(100vw - 32px);max-height:85vh;overflow:auto;padding:35px;border:1px solid #d9e0eb;border-radius:18px;box-shadow:0 18px 80px #11182733;color:var(--ink);background:white}dialog::backdrop{background:#11182780}.dialog-top{display:flex;justify-content:space-between;align-items:center;gap:20px;margin-bottom:20px;font-size:15px;font-weight:600;color:var(--blue)}.dialog-top>button{font-size:30px;min-width:44px;min-height:44px;color:#374151}dialog h2{font-size:29px;line-height:1.55;margin-bottom:24px}#article-body h3{font-size:21px;margin:28px 0 14px}#article-body p,#article-body li{font-size:18px;line-height:1.95;color:#374151}#article-body .small-note{font-size:14px;color:#526071;margin-top:25px}dialog>.solid-button{margin-top:25px}.bot-field{position:absolute;left:-10000px;width:1px;height:1px;overflow:hidden}
/* Definition and experts */
.definition-content,.expert-content{padding-top:25px;padding-bottom:75px}.intro-tabs{display:flex;gap:35px;border-bottom:1px solid var(--line);margin-bottom:45px}.intro-tabs a{font-size:18px;padding:17px 0;border-bottom:3px solid transparent;color:#475569;font-weight:500}.intro-tabs a.active{color:var(--blue);font-weight:700;border-bottom-color:var(--blue)}.definition-lead{max-width:830px}.definition-lead h2{font-size:40px;line-height:1.55}.definition-lead h2 strong{color:var(--blue)}.definition-lead>p{font-size:20px;line-height:2;color:#374151;margin:27px 0}.definition-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:23px;margin:40px 0}.definition-grid article{padding:30px;border-radius:16px;background:#f8f6f3;border:1px solid #e1e6ee}.definition-grid article>span{font-size:16px;color:var(--blue);font-weight:700}.definition-grid h3{font-size:25px;margin:20px 0 15px}.definition-grid p{font-size:18px;line-height:1.95;color:#475569;margin:0}.definition-note{background:#eef1fc;padding:32px;border-radius:16px}.definition-note h3{font-size:23px;line-height:1.6}.definition-note p{font-size:18px;line-height:1.9;color:#374151;margin:18px 0 0}.expert-profile{display:grid;grid-template-columns:.85fr 1.15fr;gap:65px;align-items:start}.expert-brand{background:#eef1fc;min-height:430px;border-radius:18px;padding:45px;position:relative;overflow:hidden;color:#f36f00}.expert-brand:after{content:'N';position:absolute;font-family:Georgia,serif;right:-22px;bottom:-125px;font-size:380px;line-height:1.2;color:#cfd9f8;pointer-events:none}.expert-brand>span{font-size:18px;letter-spacing:4px;font-weight:600}.expert-brand strong{display:block;font-size:50px;margin:20px 0;letter-spacing:-2px}.expert-brand p{font-size:18px;line-height:1.9;position:relative;z-index:1;max-width:280px}.expert-brand b{display:block;font-size:14px;font-weight:600;position:relative;z-index:1;margin-top:80px;letter-spacing:1px}.expert-profile h2{font-size:40px;font-weight:800}.expert-profile h2 span{font-size:23px;color:#475569;margin-left:12px;font-weight:500}.expert-org{font-size:17px;color:#475569;margin-top:10px}.expert-message{font-size:30px;font-weight:600;line-height:1.65;margin:26px 0;color:#172033;letter-spacing:-1px}.expert-profile>div>p:not(.expert-org){font-size:18px;color:#475569;line-height:1.95}.expert-topics{display:flex;gap:9px;flex-wrap:wrap;margin:24px 0 30px}.expert-topics span{padding:7px 12px;border-radius:8px;font-size:15px;background:#fff4ea;color:#f36f00;font-weight:500}.expert-process{margin-top:55px;padding-top:30px;border-top:1px solid var(--line)}.expert-process h3{font-size:25px}.expert-process ol{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px;list-style:none;padding:0;margin:25px 0}.expert-process li{padding:25px;background:#f8f6f3;border-radius:13px}.expert-process b{display:block;font-size:20px;margin-bottom:10px}.expert-process li span{font-size:17px;line-height:1.9;color:#475569}
/* Tax guides */
.guide-overview{padding-top:55px;padding-bottom:75px}.guide-overview>h2{font-size:38px;line-height:1.6}.guide-overview>p{font-size:18px;color:#475569;line-height:1.9;margin:20px 0 35px}.guide-overview-grid{display:grid;grid-template-columns:1fr 1fr;gap:25px}.guide-overview-grid article{border:1px solid #d9e0e9;padding:30px;border-radius:16px;background:white}.guide-overview-grid article>span{font-size:15px;color:var(--blue);font-weight:700}.guide-overview-grid h3{font-size:25px;line-height:1.65;margin:18px 0 24px}.guide-overview-grid article>a{display:block;font-size:17px;line-height:1.85;padding:14px 0;border-top:1px solid #e2e7ee;color:#374151}.guide-overview-grid article>a>b{font-weight:500;float:right;color:var(--blue)}.guide-overview>.small-note{font-size:14px;line-height:1.9}.guide-layout{display:grid;grid-template-columns:270px minmax(0,1fr);gap:55px;padding-top:45px;padding-bottom:75px}.guide-sidebar{position:sticky;top:117px;align-self:start;padding:23px;border:1px solid #d7dfe9;border-radius:14px;background:white;max-height:calc(100vh - 140px);overflow:auto}.guide-sidebar h2{font-size:22px;margin:0 0 17px;line-height:1.6}.guide-sidebar details{padding:17px 0}.guide-sidebar summary{font-size:16px;line-height:1.75}.guide-sidebar summary>span{font-size:20px}.guide-sidebar details>a{display:block;font-size:15px;line-height:1.9;padding:8px 0 8px 12px;margin:5px 0;border-left:2px solid #e1e7f0;color:#475569}.guide-sidebar details>a.current{color:var(--blue);border-left-color:#a7b7e8}.guide-consult{display:block;font-size:16px;font-weight:600;color:var(--blue);padding-top:22px}.guide-article{min-width:0}.guide-article-intro h2{font-size:34px;line-height:1.5;font-weight:800}.guide-article-intro>p{font-size:18px;color:#475569;line-height:1.9;margin:18px 0 25px}.guide-tabs{display:flex;flex-wrap:wrap;gap:10px;margin:25px 0 35px}.guide-tabs a{padding:10px 15px;border-radius:9px;font-size:15px;font-weight:500;color:#273c7c;background:#eef1fc;line-height:1.8;border:1px solid #d8e0f6}.guide-topic{border-top:2px solid #d6deeb;padding:37px 0 42px;scroll-margin-top:120px}.guide-topic-tag{font-size:14px;font-weight:600;color:var(--blue)}.guide-topic h3{font-size:27px;line-height:1.6;margin:13px 0}.guide-topic-intro{font-size:18px;line-height:1.9;color:#475569;margin:0 0 24px}.guide-topic dl{margin:0;border:1px solid #d5dde8;border-radius:12px;overflow:hidden}.guide-topic dl>div{display:grid;grid-template-columns:135px minmax(0,1fr);border-bottom:1px solid #dce3ed}.guide-topic dl>div:last-child{border:0}.guide-topic dt{background:#f2f4f8;padding:22px 18px;font-size:17px;font-weight:700;line-height:1.9;color:#233149}.guide-topic dd{padding:22px;margin:0;font-size:18px;line-height:1.95;color:#374151}.guide-documents{padding:22px 24px;background:#f7f5f2;border-radius:12px;margin-top:23px}.guide-documents strong{font-size:16px;font-weight:700}.guide-documents p{font-size:17px;line-height:1.9;color:#475569;margin:10px 0 0}.guide-sources{margin-top:23px;font-size:14px;line-height:1.9;color:#526071}.guide-sources>span{display:block;font-size:13px;margin-bottom:10px;font-weight:500}.guide-sources a{display:inline-block;color:#f36f00;margin:0 15px 7px 0;text-decoration:underline;text-decoration-color:#b7c6f1;text-underline-offset:3px}.guide-footnote{font-size:14px;padding:10px 0 20px}
/* Diagnosis and forms */
.diagnosis-area{display:grid;grid-template-columns:310px minmax(0,1fr);gap:65px;padding-top:50px;padding-bottom:75px;align-items:start}.diagnosis-aside{position:sticky;top:120px}.diagnosis-aside h2{font-size:30px;line-height:1.6}.diagnosis-aside>p{font-size:17px;line-height:1.95;color:#475569;margin:20px 0}.diagnosis-aside ol{list-style:none;padding:0;margin:30px 0}.diagnosis-aside li{display:flex;align-items:start;gap:15px;font-size:15px;color:#586575;padding:15px 17px;border-left:3px solid #e0e5ed}.diagnosis-aside li span{font-size:16px;line-height:1.7}.diagnosis-aside li.current{background:#eef1fc;border-color:var(--blue);color:var(--blue);font-weight:700}.diagnosis-aside li.done{color:#f36f00;border-color:#bac7ed}.diag-scope{background:#f7f5f2;padding:19px!important;border:0;border-radius:12px}.diag-scope summary{font-size:15px;line-height:1.8;font-weight:600}.diag-scope p{font-size:14px;line-height:1.9;color:#475569;margin:16px 0}.diag-scope a{display:block;font-size:14px;line-height:1.9;color:var(--blue);margin-top:8px}.diagnosis-main{border:1px solid #d2dbe7;padding:32px;border-radius:18px;background:white;min-width:0;scroll-margin-top:120px}.diag-progress{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px;font-size:14px;font-weight:600;color:#4c5b75;margin-bottom:30px}.diag-progress>div{width:100%;height:6px;background:#e4e9f3;border-radius:8px;overflow:hidden}.diag-progress i{display:block;height:100%;width:25%;background:var(--blue);transition:width .2s}.diagnosis-main h2{font-size:27px;line-height:1.55}.diag-intro{font-size:16px;line-height:1.9;color:#526071;margin:16px 0 30px}.diag-field{display:block;margin-bottom:28px;font-size:17px;font-weight:600;line-height:1.8}.diag-field>label{display:block;margin-bottom:9px}.diag-field input:not([type=checkbox]),.diag-field select{display:block;width:100%;background:white;color:#172033;border:1px solid #aeb9ca;border-radius:10px;padding:13px 15px;min-height:54px;font-size:17px;line-height:1.6;margin-top:10px;min-width:0}.diag-field input:disabled{background:#edf0f5;color:#637085;border-color:#cbd3de}.required,.optional{font-size:13px;font-weight:500;display:inline-block;margin-left:8px;color:#f36f00}.optional{color:#626d7c}.diag-field .field-hint{font-size:14px;font-weight:400;line-height:1.9;color:#4f5d70;margin:9px 0 0}.diag-field .unknown-label{display:flex;align-items:center;gap:9px;font-size:15px;font-weight:400;color:#475569;margin:12px 0 0;cursor:pointer}.unknown-label input,.consent-label input{width:19px;height:19px;accent-color:var(--blue);margin:4px 0 0;flex-shrink:0}.diag-actions{display:flex;justify-content:space-between;align-items:center;gap:16px;padding-top:25px;border-top:1px solid #dce3ed;margin-top:30px}.diag-actions .solid-button{margin-left:auto}.diag-actions .outline-button{font-size:15px}.diag-actions button:disabled{opacity:.6}.diag-error{font-size:16px;line-height:1.85;color:#a13227;margin:16px 0}.diag-error:empty{display:none}.result-locked{display:flex;align-items:start;gap:17px;background:#eef1fc;padding:22px;border-radius:13px;margin-bottom:30px}.result-locked>span{font-size:25px}.result-locked strong{font-size:18px;font-weight:700;color:#172c70}.result-locked p{font-size:16px;line-height:1.9;color:#3f4e6d;margin:8px 0 0}.privacy-box{padding:23px;background:#f7f5f2;border:1px solid #dce2eb;border-radius:12px;color:#475569;font-size:14px;line-height:1.9}.privacy-box>strong{font-size:16px;color:#172033}.privacy-box dl{display:grid;grid-template-columns:100px 1fr;gap:12px 15px;margin:18px 0}.privacy-box dt{color:#334155;font-weight:600}.privacy-box dd{margin:0}.privacy-box>p{font-size:14px;margin:14px 0 0}.consent-label{display:flex;align-items:start;gap:11px;font-size:16px;line-height:1.9;font-weight:500;margin-top:22px;cursor:pointer}.consent-label b{color:var(--blue)}.diag-navigation-note{padding:15px 18px;background:#eef1fc;border-radius:10px;font-size:15px;color:#243d83;line-height:1.9;margin-bottom:25px}.diag-navigation-note:empty{display:none}.result-badge{display:inline-block;font-size:14px;font-weight:600;color:#f36f00;background:#fff1e5;padding:7px 12px;border-radius:7px;margin-bottom:18px}.result-summary{font-size:18px;line-height:1.95;color:#475569;margin:20px 0}.result-counts{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:13px;margin:25px 0}.result-counts>div{padding:22px 10px;border:1px solid #d6dfe9;border-radius:13px;text-align:center;background:#fafbfc}.result-counts b{display:block;font-size:34px;color:var(--blue);font-weight:800;line-height:1.3;margin-bottom:10px}.result-counts span{font-size:14px;color:#475569}.result-counts .fail b{color:#aa3c2c}.result-counts .review b{color:#926013}.result-notice{padding:20px;background:#fff7e9;font-size:15px;line-height:1.9;color:#795016;border-radius:12px;margin:25px 0}.result-check{padding:23px 0;border-bottom:1px solid #dce3ed}.result-check>div{display:flex;justify-content:space-between;align-items:start;gap:15px}.result-check h3{font-size:19px;line-height:1.65;letter-spacing:-.5px}.result-check>div>span{font-size:13px;white-space:nowrap;color:#166347;background:#e7f5ed;padding:5px 9px;border-radius:7px;font-weight:600}.result-check.fail>div>span{color:#9f3328;background:#fceeea}.result-check.review>div>span{color:#8b570e;background:#fff3db}.result-check p{font-size:16px;line-height:1.9;color:#475569;margin:14px 0 0}.result-subhead{font-size:22px;margin:32px 0 15px}.remaining-checks{font-size:16px;color:#475569;line-height:2;padding-left:22px}.receipt{font-size:14px;line-height:1.9;overflow-wrap:anywhere;margin-top:25px}.result-reset{font-size:16px;color:var(--blue);padding:18px 0 0}.check-section{padding:65px max(calc((100% - 1200px)/2),40px);display:grid;grid-template-columns:1fr 1fr;gap:65px;background:#fafbfc}.check-intro>p:not(.eyebrow){font-size:18px;line-height:2;color:#475569;margin:22px 0}.check-tag{display:block;font-size:15px;font-weight:600;color:var(--blue);margin-top:25px}.check-card{border:1px solid #d6dfeb;border-radius:16px;padding:30px;background:white}.check-count{font-size:14px;font-weight:600;color:var(--blue);border-bottom:1px solid var(--line);padding-bottom:20px;letter-spacing:.8px}.check-count>span{float:right}fieldset{border:0;border-bottom:1px solid var(--line);padding:25px 0;margin:0;min-width:0}legend{float:left;width:100%;font-size:17px;font-weight:600;line-height:1.9;margin-bottom:16px}fieldset label{display:inline-flex;align-items:center;gap:9px;font-size:16px;margin-right:20px;margin-bottom:10px;line-height:1.8}input[type=radio]{width:18px;height:18px;accent-color:var(--blue);margin:0}.check-card .button{width:100%;margin-top:25px}.check-card .small-note{font-size:14px;margin-top:20px}#check-result h3{font-size:25px;line-height:1.6;margin:22px 0}#check-result ul{font-size:17px;line-height:2;color:#475569;padding-left:22px}.admin-wrap table{font-size:15px}.admin-wrap .admin-lead,.admin-wrap .admin-status{font-size:16px;color:#475569}.admin-wrap .admin-table th{color:#1f2937}.admin-wrap .admin-table td button{font-size:14px}.admin-wrap .admin-answers,.admin-wrap .admin-answers dd{font-size:17px;line-height:1.9;color:#374151}.admin-wrap .admin-answers dt{color:#172033;font-size:17px}
/* Responsive layouts */
@media(min-width:1550px){.wrap{max-width:1260px}.landing-copy h1{font-size:56px}.landing-hero{gap:120px}.section,.check-section{padding-left:max(calc((100% - 1260px)/2),40px);padding-right:max(calc((100% - 1260px)/2),40px)}}
@media(max-width:1300px){.header-shell{gap:25px}.structured-nav .nav-inner{gap:18px}.nav-item>a{font-size:15px}.logo{font-size:18px}.floating-tools{display:none}.landing-hero{gap:65px}.landing-copy h1{font-size:47px}.pick-card{padding:23px 20px;gap:14px}.pick-card strong{font-size:18px}.pick-card small{font-size:13px}.guide-layout{grid-template-columns:245px minmax(0,1fr);gap:35px}.diagnosis-area{gap:40px;grid-template-columns:280px minmax(0,1fr)}.footer-note{margin-left:0!important}.consult{gap:45px}.consult-form{padding:28px}}
@media(max-width:1120px){.header-shell{min-height:82px;gap:20px}.logo{font-size:19px}.menu-toggle{display:block;min-width:44px;min-height:44px;font-size:25px;color:#18264c;margin-left:0;padding:0}.mobile-consult{display:block;margin-left:auto;background:var(--blue);color:white;border-radius:10px;padding:9px 16px;font-size:14px;font-weight:600}.structured-nav{position:static;margin:0}.structured-nav .nav-inner{display:none;position:absolute;top:100%;left:calc(-1 * (100vw - 100%)/2);width:100vw;max-height:calc(100dvh - 82px);overflow:auto;background:white;padding:15px 40px 25px;border-bottom:1px solid #d6deea;box-shadow:0 15px 25px #11182710}.structured-nav .nav-inner.open{display:block}.nav-item{min-height:0;display:flex;flex-wrap:wrap;justify-content:space-between}.nav-item>a{font-size:17px;flex:1;padding:16px 4px;white-space:normal}.submenu-toggle{width:48px;min-height:50px;padding:8px;font-size:23px}.nav-consult>a{padding:12px 18px;margin:18px 0 0;flex:0 0 auto;font-size:16px}.nav-item:hover>.dropdown{display:none}.nav-item.is-open>.dropdown{display:block;position:static;transform:none;width:100%;min-width:0;max-width:none;box-shadow:none;border:0;padding:16px 22px;margin-bottom:10px;background:#f7f5f2;border-radius:12px}.guide-nav:hover>.mega-guide{display:none}.guide-nav.is-open>.mega-guide{display:grid;grid-template-columns:1fr 1fr;gap:24px}.mega-heading{min-height:0;font-size:17px;padding-bottom:12px}.mega-column>a:not(.mega-heading){font-size:16px}.dropdown>a{font-size:16px}.landing-hero{gap:45px;padding:55px 0}.landing-copy h1{font-size:41px;letter-spacing:-1.8px}.landing-description{font-size:19px}.start-panel h2{font-size:27px}.example-preview{padding:20px 17px}.example-head strong{font-size:15px}.example-row{font-size:14px}.example-row b{font-size:12px}.pick-grid{grid-template-columns:1fr 1fr}.pick-card strong{font-size:20px}.pick-card small{font-size:15px}.home-process>.wrap{gap:45px}.article-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.article-grid .article-card:last-child:nth-child(3){grid-column:1/-1}.article-card{min-height:245px}.article-card h3{font-size:22px}.home-consult{padding:36px;gap:30px}.home-consult-actions>.solid-button{min-width:220px}.section{padding:55px 40px}.philosophy,.consult,.faq{gap:40px}.solution-grid{grid-template-columns:1fr}.solution-grid article{padding:30px}.solution-grid h3{font-size:27px}.line-icon{position:absolute;right:30px;top:25px;margin:0}.solution-grid p{font-size:18px}.solution-grid ul{display:flex;flex-wrap:wrap;gap:10px 35px;padding-left:20px;font-size:17px}.process-grid{grid-template-columns:1fr 1fr;gap:35px}.definition-grid{grid-template-columns:1fr}.definition-grid article{padding:27px}.definition-grid h3{margin:14px 0}.expert-profile{gap:40px}.expert-brand{padding:35px}.guide-layout{grid-template-columns:230px minmax(0,1fr);gap:28px}.guide-sidebar{top:110px;padding:20px;max-height:calc(100dvh - 130px)}.guide-sidebar summary{font-size:15px}.guide-sidebar details>a{font-size:14px}.guide-topic dl>div{grid-template-columns:1fr}.guide-topic dt{padding:15px 20px}.guide-topic dd{padding:18px 20px}.diagnosis-area{grid-template-columns:245px minmax(0,1fr);gap:30px}.diagnosis-aside{top:110px}.diagnosis-aside h2{font-size:27px}.diagnosis-aside>p{font-size:16px}.diagnosis-main{padding:27px}.diagnosis-main h2{font-size:25px}.consult-contact-fields{grid-template-columns:1fr}.library-toolbar{display:block}.library-search{width:100%;max-width:600px;margin-top:22px}.detail-service{gap:35px}.expert-process ol{grid-template-columns:1fr}.hero-text-link{font-size:15px}.hero-actions{gap:17px}.footer-links{gap:20px}.footer-links>span{width:100%;margin-left:0}.footer-main{gap:25px}}
@media(max-width:760px){html{scroll-padding-top:100px}body{font-size:17px}.wrap{width:calc(100% - 40px)}.header-shell{min-height:76px;gap:12px}.logo{font-size:17px;gap:10px}.brand-symbol{font-size:38px}.brand-symbol>span{font-size:18px}.logo small{font-size:10px;letter-spacing:.4px}.menu-toggle{margin-left:auto}.mobile-consult{display:none}.structured-nav .nav-inner{top:100%;padding:12px 20px 24px;max-height:calc(100dvh - 76px)}.nav-item>a{font-size:17px;line-height:1.8;padding:14px 4px}.submenu-toggle{min-height:52px}.nav-item.is-open>.dropdown{padding:16px 19px}.guide-nav.is-open>.mega-guide{display:block}.mega-column{margin-bottom:22px}.mega-column:last-child{margin:0}.mega-heading{font-size:17px;min-height:0}.mega-column>a:not(.mega-heading){padding:10px 0;font-size:16px}.dropdown>a{font-size:16px;padding:12px 0}.nav-consult>a{font-size:16px}.landing-hero{display:block;padding:38px 0 40px}.landing-copy .eyebrow{font-size:14px;margin-bottom:20px}.landing-copy h1{font-size:39px;line-height:1.4;letter-spacing:-2px;margin-bottom:23px}.landing-description{font-size:18px;line-height:1.9;margin-bottom:25px}.desktop-only{display:none}.hero-actions{gap:20px}.hero-actions .solid-button{font-size:17px;min-height:58px}.hero-text-link{font-size:15px}.hero-disclosure{font-size:14px;margin:18px 0 0;line-height:1.9}.start-panel{margin-top:43px;padding-top:25px}.panel-label{font-size:14px}.start-panel h2{font-size:28px;line-height:1.5}.panel-description{font-size:17px;line-height:1.85;margin:17px 0 23px}.example-preview{padding:20px}.example-head strong{font-size:15px}.example-head>span{font-size:12px}.example-row{font-size:15px;padding:14px 0}.example-row b{font-size:12px}.example-preview>p{font-size:13px}.panel-button{font-size:17px;min-height:58px}.panel-note{font-size:14px}.home-picks{padding:0 0 45px}.section-heading 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.books-showcase{padding:65px 0;border-top:1px solid #dfe3eb}.home-books{margin-top:20px;margin-bottom:20px}.books-heading{margin-bottom:34px}.books-heading h2{font-size:32px;line-height:1.5;letter-spacing:-1px;margin:12px 0}.books-heading p{font-size:18px;line-height:1.8;color:#475569;margin:0}.book-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px}.book-card{border:1px solid #dfe3eb;border-radius:16px;overflow:hidden;background:#fff;display:flex;flex-direction:column;min-width:0;transition:box-shadow .2s,border-color .2s}.book-card:hover{border-color:#aab9de;box-shadow:0 10px 30px #1d335410}.book-cover{background:#f3f4f8;display:flex;align-items:center;justify-content:center;padding:30px;min-height:340px}.book-cover img{display:block;width:auto;max-width:100%;height:285px;object-fit:contain;box-shadow:4px 8px 16px #17203325}.book-info{padding:25px;display:flex;flex-direction:column;flex:1;align-items:flex-start}.book-edition{background:#eef1fc;color:#f36f00;font-size:13px;font-weight:700;padding:5px 10px;border-radius:5px}.book-info h3{font-size:22px;line-height:1.6;letter-spacing:-.5px;margin:15px 0 12px;word-break:keep-all;overflow-wrap:anywhere}.book-author{font-size:14px;line-height:1.9;color:#5f6b7a;margin:0 0 16px}.book-description{font-size:16px;line-height:1.9;color:#374151;margin:0 0 24px}.book-link{margin-top:auto;font-size:16px;font-weight:700;color:var(--blue);padding:10px 0;display:flex;gap:13px;align-items:center;min-height:44px}.book-link:hover{text-decoration:underline}.expert-books{padding:36px 0}.expert-books .books-heading h2{font-size:28px}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}@media(max-width:1120px){.book-grid{gap:18px}.book-info{padding:20px}.book-cover{padding:25px 18px;min-height:300px}.book-cover img{height:250px}.book-info h3{font-size:20px}}@media(max-width:760px){.books-showcase{padding:40px 0}.books-heading h2{font-size:27px}.books-heading p{font-size:17px}.book-grid{grid-template-columns:1fr;gap:24px}.book-cover{min-height:0;padding:28px}.book-cover img{height:285px}.book-info{padding:24px}.book-info h3{font-size:22px}.book-description{font-size:17px}.book-author{font-size:15px}}

/* Succession content */
.succession-content-page{padding:58px 0 88px}.content-intro{padding:0 0 42px;border-bottom:1px solid var(--line)}.content-intro .eyebrow{margin-bottom:10px}.content-intro h2{font-size:34px;line-height:1.55;letter-spacing:-1.2px}.content-intro>p:last-child{color:var(--muted);font-size:17px;margin:14px 0 0}.video-section,.blog-section{padding-top:58px}.content-section-heading{display:flex;justify-content:space-between;align-items:end;gap:24px;margin-bottom:24px}.content-section-heading .eyebrow{font-size:13px;margin-bottom:6px}.content-section-heading h2{font-size:29px}.content-more-link{font-size:15px;font-weight:600;color:var(--blue);white-space:nowrap;padding-bottom:4px}.video-card-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}.video-card{display:flex;flex-direction:column;min-width:0;border:1px solid var(--line);border-radius:15px;overflow:hidden;background:#fff;transition:transform .2s,border-color .2s,box-shadow .2s}.video-card:hover{color:inherit;transform:translateY(-3px);border-color:#f4c7a4;box-shadow:0 12px 28px #15264a12}.video-thumb{display:block;position:relative;aspect-ratio:16/9;overflow:hidden;background:#e8ebf1}.video-thumb img{display:block;width:100%;height:100%;object-fit:cover;transition:transform .25s}.video-card:hover .video-thumb img{transform:scale(1.04)}.video-play{position:absolute;left:50%;top:50%;width:48px;height:34px;transform:translate(-50%,-50%);border-radius:10px;background:#151922d9;color:white;display:grid;place-items:center;font-size:15px;padding-left:3px}.video-card-info{display:flex;flex-direction:column;gap:9px;padding:18px 18px 20px;flex:1}.video-card-kicker{font-size:12px;font-weight:700;color:var(--blue)}.video-card-info strong{font-size:16px;line-height:1.65;letter-spacing:-.35px}.video-card-link{margin-top:auto;padding-top:7px;color:var(--muted);font-size:13px}.blog-section{margin-top:8px;border-top:1px solid var(--line)}.blog-content-list{list-style:none;margin:0;padding:0;border-top:1px solid #202938}.blog-content-list li{border-bottom:1px solid var(--line)}.blog-content-list a{display:grid;grid-template-columns:44px minmax(0,1fr) 24px;align-items:center;gap:18px;padding:22px 8px;transition:background .15s}.blog-content-list a:hover{background:#f7f8fb;color:inherit}.blog-list-mark{font-size:13px;font-weight:700;color:var(--blue)}.blog-list-copy{display:flex;flex-direction:column;gap:5px;min-width:0}.blog-list-copy strong{font-size:17px;line-height:1.65}.blog-list-copy>span{font-size:14px;line-height:1.7;color:var(--muted)}.blog-list-arrow{color:var(--blue);font-size:18px;text-align:right}.content-contact{display:flex;justify-content:space-between;align-items:center;gap:24px;margin-top:58px;padding:28px 32px;background:#f7f5f2;border:1px solid #e3e8f3;border-radius:16px}.content-contact strong{font-size:18px}.content-contact p{margin:6px 0 0;font-size:15px;color:var(--muted)}.content-contact .solid-button{font-size:15px;min-height:50px;white-space:nowrap}@media(max-width:1080px){.video-card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media(max-width:760px){.succession-content-page{padding:38px 0 58px}.content-intro{padding-bottom:30px}.content-intro h2{font-size:27px}.content-intro>p:last-child{font-size:16px}.video-section,.blog-section{padding-top:40px}.content-section-heading{align-items:flex-start;flex-direction:column;gap:8px;margin-bottom:18px}.content-section-heading h2{font-size:25px}.content-more-link{font-size:14px}.video-card-grid{gap:13px}.video-card-info{gap:7px;padding:13px 13px 15px}.video-card-info strong{font-size:14px;line-height:1.6}.video-card-kicker{font-size:11px}.video-card-link{font-size:12px}.video-play{width:40px;height:29px;font-size:13px}.blog-content-list a{grid-template-columns:30px minmax(0,1fr) 20px;gap:10px;padding:18px 3px}.blog-list-copy strong{font-size:15px}.blog-list-copy>span{font-size:13px}.content-contact{margin-top:40px;align-items:flex-start;flex-direction:column;padding:23px}.content-contact strong{font-size:16px}.content-contact .solid-button{width:100%}}@media(max-width:390px){.video-card-grid{grid-template-columns:1fr}.video-card-info{padding:16px}.video-card-info strong{font-size:16px}.video-card-kicker{font-size:12px}.video-card-link{font-size:13px}}

/* Separate primary actions from the four succession guide cards */
.home-picks .pick-action-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin:28px 0 32px;padding-bottom:32px;border-bottom:1px solid var(--line)}.home-picks .pick-action-grid .pick-card{min-height:104px}.home-picks .pick-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:16px;margin-top:0}@media(max-width:760px){.home-picks .pick-action-grid,.home-picks .pick-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.home-picks .pick-action-grid{margin:23px 0 26px;padding-bottom:26px}}@media(max-width:520px){.home-picks .pick-action-grid,.home-picks .pick-grid{grid-template-columns:1fr}.home-picks .pick-action-grid{margin:22px 0 24px;padding-bottom:24px}}

/* Even out the desktop header navigation spacing. */
@media(min-width:1121px){.header-shell{gap:34px}.structured-nav{flex:1;min-width:0}.structured-nav .nav-inner{justify-content:flex-end;gap:clamp(22px,2.2vw,32px)}.nav-item>a{font-size:16px}.nav-item.nav-consult{margin-left:28px}.nav-consult>a{font-size:16px;white-space:nowrap;padding:11px 19px}}

/* Consolidated succession resource hub */
.resource-jump{display:flex;flex-wrap:wrap;gap:10px;margin:24px 0 0;padding:17px 18px;background:#f8f6f3;border:1px solid #e5e8ef;border-radius:13px}.resource-jump a{display:inline-flex;align-items:center;min-height:42px;padding:8px 15px;border-radius:22px;background:#fff;border:1px solid #dce2ea;color:#334155;font-size:14px;font-weight:600}.resource-jump a:hover{color:var(--blue);border-color:#f4c9a5;background:#fff8f2}.resource-section{padding-top:54px}.resource-section .content-section-heading{margin-bottom:22px}.resource-section-note{font-size:14px;color:var(--muted);padding-bottom:4px}.resource-link-panel{display:flex;align-items:center;gap:17px;padding:22px 24px;border:1px solid var(--line);border-radius:14px;background:#fff;transition:border-color .15s,background .15s}.resource-link-panel:hover{color:inherit;border-color:#b3c0e3;background:#fff8f2}.resource-link-icon{display:grid;place-items:center;width:48px;height:48px;flex:0 0 48px;border-radius:13px;background:#fff5ec;color:#f36f00;font-family:Georgia,serif;font-size:28px;font-weight:700}.resource-link-panel>span:nth-child(2){display:flex;flex-direction:column;gap:4px;min-width:0}.resource-link-panel strong{font-size:17px}.resource-link-panel small{font-size:14px;line-height:1.65;color:var(--muted)}.resource-link-panel>b{margin-left:auto;color:var(--blue);font-size:20px}.form-download-section{display:flex;justify-content:space-between;align-items:center;gap:28px;margin-top:54px;padding:28px 30px;border:1px solid #dde4f2;border-radius:16px;background:#f8f5f1}.form-download-copy .eyebrow{font-size:13px;margin-bottom:6px}.form-download-copy h2{font-size:23px}.form-download-copy p{font-size:15px;line-height:1.75;color:#586477;margin:8px 0 0}.form-download-section>.solid-button{flex:0 0 auto;min-height:52px;font-size:15px}.column-section .blog-content-list{border-top:1px solid #202938}.column-section .blog-content-list li{border-bottom:1px solid var(--line)}
@media(max-width:760px){.resource-jump{gap:8px;margin-top:20px;padding:14px}.resource-jump a{font-size:13px;min-height:40px;padding:7px 12px}.resource-section{padding-top:39px}.resource-section .content-section-heading{align-items:flex-start;flex-direction:column;gap:7px}.resource-section-note{font-size:13px}.resource-link-panel{padding:18px;gap:13px}.resource-link-icon{width:42px;height:42px;flex-basis:42px;font-size:25px}.resource-link-panel strong{font-size:15px}.resource-link-panel small{font-size:13px}.form-download-section{margin-top:39px;padding:22px;align-items:flex-start;flex-direction:column;gap:18px}.form-download-copy h2{font-size:22px}.form-download-copy p{font-size:14px}.form-download-section>.solid-button{width:100%;justify-content:center}}

/* Searchable succession forms library */
.forms-library-section{margin-top:54px;padding:30px;border:1px solid #e2e7ef;border-radius:18px;background:#fff}.forms-library-section .content-section-heading{align-items:end}.forms-library-tools{display:flex;align-items:center;justify-content:space-between;gap:20px;margin:22px 0 12px}.form-search-box{position:relative;display:block;width:min(100%,390px)}.form-search-box input{width:100%;height:48px;padding:0 46px 0 16px;border:1px solid #d9dfe9;border-radius:10px;background:#fff;color:#202938;font:inherit;font-size:14px;outline:none}.form-search-box input:focus{border-color:#405db9;box-shadow:0 0 0 3px #405db91c}.form-search-box>span:last-child{position:absolute;right:15px;top:8px;color:#65728a;font-size:25px}.form-filter-row{display:flex;flex-wrap:wrap;gap:8px}.form-filter-row button{min-height:39px;padding:8px 13px;border:1px solid #dce2eb;border-radius:22px;background:#fff;color:#475467;font:inherit;font-size:13px;font-weight:600;cursor:pointer}.form-filter-row button:hover,.form-filter-row button.active{border-color:#f36f00;background:#fff1e5;color:#f36f00}.form-results-count{margin:18px 0 8px;color:#697386;font-size:13px}.forms-list{border-top:1px solid #273449}.form-list-item{display:grid;grid-template-columns:48px minmax(0,1fr) 190px;align-items:center;gap:18px;padding:20px 4px;border-bottom:1px solid #e7eaf0}.form-item-icon{display:grid;place-items:center;width:44px;height:44px;border-radius:12px;background:#fff4ea;color:#df6500;font-size:15px;font-weight:800}.form-item-copy{min-width:0}.form-item-category{color:#df6500;font-size:12px;font-weight:700}.form-item-copy h3{margin:3px 0 4px;font-size:17px;line-height:1.5;letter-spacing:-.25px}.form-item-copy p{margin:0;color:#667085;font-size:13px;line-height:1.65}.form-item-tags{display:flex;flex-wrap:wrap;gap:6px;margin-top:8px}.form-item-tags span{padding:3px 7px;border-radius:5px;background:#f5f6f8;color:#687385;font-size:11px}.form-item-downloads{display:flex;flex-direction:column;gap:7px}.form-item-downloads a{display:flex;align-items:center;gap:6px;min-height:37px;padding:7px 10px;border:1px solid #dce3f0;border-radius:8px;color:#df6500;font-size:12px;font-weight:700;white-space:nowrap}.form-item-downloads a:hover{background:#fff5ec;border-color:#f4c9a5}.form-item-downloads small{margin-left:auto;color:#778197;font-size:10px;font-weight:500}.form-item-downloads b{font-size:13px}.forms-empty{padding:30px 12px;text-align:center;color:#667085}.forms-source-note{margin:16px 0 0;color:#788294;font-size:12px;line-height:1.7}.forms-source-note a{margin-left:6px;color:#df6500;font-weight:600}.forms-library-section~.content-contact{margin-top:48px}
@media(max-width:760px){.forms-library-section{margin-top:39px;padding:20px 16px;border-radius:14px}.forms-library-section .content-section-heading{flex-direction:column;align-items:flex-start}.forms-library-tools{align-items:stretch;flex-direction:column;gap:12px;margin-top:18px}.form-search-box{width:100%}.form-filter-row{gap:6px}.form-filter-row button{min-height:36px;padding:7px 10px;font-size:12px}.form-list-item{grid-template-columns:38px minmax(0,1fr);gap:10px;padding:17px 0}.form-item-icon{width:36px;height:36px;font-size:13px}.form-item-copy h3{font-size:15px}.form-item-copy p{font-size:12px}.form-item-downloads{grid-column:2;flex-direction:row;flex-wrap:wrap;margin-top:2px}.form-item-downloads a{min-height:35px;padding:6px 8px;font-size:11px}.form-item-downloads small{font-size:9px}.forms-source-note{font-size:11px}.forms-source-note a{display:inline-block;margin:4px 0 0}}

.column-summary-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.column-summary-card{display:flex;flex-direction:column;min-width:0;padding:24px;border:1px solid #e1e6ef;border-radius:15px;background:#fff}.column-summary-meta{display:flex;justify-content:space-between;gap:12px;color:#df6500;font-size:12px;font-weight:700}.column-summary-meta time{color:#7a8495;font-weight:500}.column-summary-card h3{margin:12px 0 10px;font-size:18px;line-height:1.6;letter-spacing:-.3px}.column-summary-card>p{margin:0;color:#586477;font-size:14px;line-height:1.85}.column-source-link{display:flex;align-items:center;justify-content:space-between;gap:14px;margin-top:auto;padding-top:18px;color:#df6500;font-size:13px;font-weight:700}.column-source-link span{color:#7a8495;font-size:12px;font-weight:500}.column-source-link:hover{color:#172f84;text-decoration:underline}@media(max-width:760px){.column-summary-grid{grid-template-columns:1fr;gap:12px}.column-summary-card{padding:19px}.column-summary-card h3{font-size:16px}.column-summary-card>p{font-size:13px}.column-source-link{font-size:12px}}

.column-post-list{list-style:none;margin:0;padding:0;border-top:1px solid #202938}.column-post-item{border-bottom:1px solid var(--line)}.column-post-heading{display:grid;grid-template-columns:180px 44px minmax(0,1fr);align-items:center;gap:18px;padding:12px 8px}.column-image-wrap{position:relative;display:block;width:180px;height:105px;overflow:hidden;border-radius:12px;background:#edf3ff;box-shadow:0 4px 14px #f36f0012}.column-post-image{display:block;width:100%;height:100%;object-fit:cover}.column-image-credit{position:absolute;right:6px;bottom:6px;padding:2px 6px;border-radius:4px;background:#111827b8;color:#fff;font-size:9px;line-height:1.5}.column-post-body{margin-left:260px}.column-title-button{display:flex;align-items:center;justify-content:space-between;gap:18px;width:100%;padding:19px 0;border:0;background:transparent;text-align:left;color:var(--ink);font:inherit;cursor:pointer}.column-title-button>span{display:flex;flex-direction:column;gap:5px;min-width:0}.column-title-button strong{font-size:16px;line-height:1.65}.column-title-button time{font-size:12px;color:#7a8495}.column-title-button>b{flex:0 0 auto;color:var(--blue);font-size:20px;font-weight:500}.column-title-button:hover strong{color:var(--blue)}.column-post-body{margin:0 8px 20px 260px;padding:18px 22px;border-radius:12px;background:#f8f6f3}.column-post-body p{margin:0;color:#586477;font-size:14px;line-height:1.85}.column-post-body .column-source-link{justify-content:flex-start;margin-top:12px;padding-top:12px;border-top:1px solid #e2e6ed}.column-post-body .column-source-link span{margin-left:4px}.column-post-body[hidden]{display:none}@media(max-width:760px){.column-post-heading{grid-template-columns:30px minmax(0,1fr);gap:10px;padding:0 3px}.column-title-button{padding:16px 0}.column-title-button strong{font-size:14px}.column-title-button time{font-size:11px}.column-post-body{margin:0 3px 16px 40px;padding:15px}.column-post-body p{font-size:13px}.column-post-body .column-source-link{align-items:flex-start;flex-direction:column;gap:3px}}

@media(max-width:760px){.column-post-heading{grid-template-columns:104px 30px minmax(0,1fr);gap:10px;padding:11px 4px}.column-image-wrap{width:104px;height:74px;border-radius:9px}.column-image-credit{font-size:8px}.column-post-body{margin:0 4px 16px 144px;padding:15px}.column-title-button{gap:8px;padding:12px 0}.column-title-button strong{font-size:14px;line-height:1.55}.column-title-button time{font-size:11px}.column-title-button>b{font-size:18px}}

/* Family business inheritance deduction explorer */

.inheritance-explorer{padding:50px 0 90px}.explorer-intro{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:42px;align-items:center;padding:18px 0 35px}.explorer-intro h2{font-size:34px;line-height:1.55;margin-bottom:16px}.explorer-intro>div>p{max-width:720px;color:#566174;font-size:18px;line-height:1.95}.explorer-status{display:flex;flex-direction:column;gap:7px;padding:22px;border:1px solid #f3d7c1;border-radius:14px;background:#fff8f2}.explorer-status b{color:#df6500;font-size:13px}.explorer-status strong{font-size:16px}.explorer-status span{color:#6c7789;font-size:13px;line-height:1.7}.explorer-alert{display:flex;align-items:flex-start;gap:15px;padding:18px 21px;border:1px solid #ecdcae;border-radius:12px;background:#fffaf0;color:#66521a;font-size:14px;line-height:1.8}.explorer-alert b{flex:0 0 auto}.explorer-tabs{display:flex;gap:8px;overflow-x:auto;margin:28px 0 0;padding:0 0 12px;border-bottom:1px solid var(--line)}.explorer-tabs button{flex:0 0 auto;padding:12px 17px;border:1px solid #dfe4ed;border-radius:10px;background:#fff;color:#4f5b6d;font-size:15px;font-weight:700}.explorer-tabs button.active{border-color:#df6500;background:#fff1e5;color:#f36f00}.explorer-panel{padding:30px 0 10px}.explorer-panel-head{display:flex;justify-content:space-between;align-items:end;gap:30px;margin-bottom:22px}.explorer-panel-head h2{font-size:27px}.explorer-panel-head .eyebrow{margin-bottom:8px}.explorer-panel-head>p{max-width:480px;margin:0;color:#687385;font-size:14px;line-height:1.8}.industry-search-tools{display:flex;align-items:center;gap:18px;flex-wrap:wrap}.industry-search{display:flex;align-items:center;gap:10px;max-width:550px;width:100%;padding:0 16px;border:1px solid #cfd7e4;border-radius:10px;background:#fff}.industry-search input{width:100%;min-height:52px;border:0;outline:none}.industry-search>span{color:#526aa9;font-size:25px}.industry-caveat-filter{display:flex;align-items:center;gap:9px;color:#465267;font-size:14px}.industry-count{margin:15px 0;color:#657187;font-size:13px}.industry-results{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}.industry-result{min-width:0;padding:18px;border:1px solid #e1e6ef;border-radius:12px;background:#fff}.industry-result-top{display:flex;align-items:center;justify-content:space-between;gap:10px}.industry-code{font-size:12px;font-weight:700;color:#df6500;letter-spacing:.4px}.industry-group{color:#788294;font-size:11px}.industry-result h3{margin:9px 0 7px;font-size:15px;line-height:1.6;letter-spacing:-.3px}.industry-condition{margin:0;color:#8a5a16;font-size:12px;line-height:1.7}.industry-empty{grid-column:1/-1;padding:28px;text-align:center;color:#697586;background:#f7f8fb;border-radius:12px}.explorer-source{margin-top:17px;color:#6d7787;font-size:13px;line-height:1.8}.explorer-source a{color:#f36f00;font-weight:700;text-decoration:underline;text-underline-offset:3px}.explorer-check-form{padding:24px;border:1px solid #e0e5ed;border-radius:15px;background:#fbfcfe}.explorer-form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px 22px}.explorer-form-grid>label,.cap-calculator>label,.mixed-calculator>label{display:flex;flex-direction:column;gap:7px;color:#374151;font-size:14px;font-weight:700}.explorer-form-grid input,.explorer-form-grid select,.cap-calculator input,.mixed-calculator input{width:100%;min-height:49px;padding:10px 12px;border:1px solid #cfd7e4;border-radius:9px;background:white;color:#202938;font-size:15px}.explorer-form-grid small,.cap-calculator small,.mixed-calculator small{font-size:12px;line-height:1.65;color:#798496;font-weight:400}.explorer-check-actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:24px}.explorer-check-actions .solid-button,.explorer-check-actions .outline-button{min-height:49px;padding:11px 17px;font-size:14px}.explorer-result{margin-top:24px;padding:22px;border:1px solid #dfe4ec;border-radius:15px;background:white}.explorer-result-head{padding:3px 2px 18px}.explorer-result-head h3{margin:8px 0;font-size:22px}.explorer-result-head p{margin:0;color:#586477;font-size:14px}.explorer-check-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}.explorer-check-item{padding:15px;border:1px solid #e4e8ef;border-left:4px solid #aab2c0;border-radius:10px}.explorer-check-item.pass{border-left-color:#25805a}.explorer-check-item.fail{border-left-color:#bd4c4c}.explorer-check-item.review{border-left-color:#d49a25}.explorer-check-item>div{display:flex;align-items:flex-start;justify-content:space-between;gap:12px}.explorer-check-item h4{margin:0;font-size:14px}.explorer-check-item>div>span{flex:0 0 auto;font-size:11px;color:#637087}.explorer-check-item p{margin:7px 0 0;color:#697586;font-size:12px;line-height:1.75}.explorer-remain-title{margin:22px 0 8px;font-size:15px}.explorer-result ul{margin:0;padding-left:20px;color:#596477;font-size:13px;line-height:1.9}.result-badge{display:inline-flex;padding:5px 10px;border-radius:999px;background:#fff2e7;color:#df6500;font-size:12px;font-weight:700}.cap-calculator,.mixed-calculator{display:flex;align-items:end;gap:13px;padding:20px;border:1px solid #e1e6ef;border-radius:13px;background:#f8f9fc}.cap-calculator>label{width:min(280px,100%)}.cap-calculator .solid-button,.mixed-calculator .solid-button{min-height:49px;padding:10px 18px;font-size:14px}.cap-results{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin-top:16px}.cap-card{padding:22px;border:1px solid #dfe4ed;border-radius:13px;background:#fff}.cap-card .eyebrow{margin:0 0 8px;font-size:12px}.cap-number{display:block;font-size:25px;line-height:1.5}.cap-years{display:block;color:#718096;font-size:12px}.cap-meta{display:flex;justify-content:space-between;margin-top:18px;padding-top:13px;border-top:1px solid #e8ebf0;color:#6c7789;font-size:13px}.cap-meta strong{color:#25324a}.cap-card>p{margin:13px 0 0;color:#697586;font-size:12px;line-height:1.75}.cap-note{grid-column:1/-1;padding:14px;border-radius:9px;background:#f6f8fc;color:#657187;font-size:13px;line-height:1.8}.cap-results+.small-note{display:block;margin-top:14px}.mixed-calculator>label{width:min(260px,100%)}.mixed-result{margin-top:16px;padding:20px;border-radius:12px;background:#fff5ec}.mixed-percent{display:block;margin:2px 0 5px;color:#f36f00;font-size:28px}.mixed-result p{margin:0 0 8px;color:#4f5b6d;font-size:14px}.mixed-result small{font-size:12px}.explorer-cta{display:flex;align-items:center;justify-content:space-between;gap:25px;margin-top:38px;padding:25px 28px;border:1px solid #f3d7c1;border-radius:14px;background:#fff8f2}.explorer-cta b{font-size:17px}.explorer-cta p{margin:5px 0 0;color:#647084;font-size:14px}.explorer-cta .solid-button{flex:0 0 auto;min-height:48px;padding:10px 16px;font-size:14px}
@media(max-width:900px){.structured-nav .nav-inner{gap:16px}.nav-item>a{font-size:14px}.explorer-intro{grid-template-columns:1fr 250px;gap:24px}.industry-results{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:760px){.inheritance-explorer{padding:28px 0 60px}.explorer-intro{grid-template-columns:1fr;gap:16px;padding-top:8px}.explorer-intro h2{font-size:27px}.explorer-intro>div>p{font-size:16px}.explorer-status{padding:17px}.explorer-alert{display:block;padding:15px;font-size:13px}.explorer-alert b{display:block;margin-bottom:4px}.explorer-tabs{gap:6px;margin-top:19px}.explorer-tabs button{padding:10px 13px;font-size:13px}.explorer-panel{padding-top:23px}.explorer-panel-head{display:block}.explorer-panel-head h2{font-size:23px}.explorer-panel-head>p{margin-top:8px}.industry-results{grid-template-columns:1fr}.explorer-form-grid,.explorer-check-list,.cap-results{grid-template-columns:1fr}.explorer-check-form{padding:17px}.explorer-check-actions{display:grid}.explorer-check-actions .solid-button,.explorer-check-actions .outline-button{width:100%;justify-content:center}.cap-calculator,.mixed-calculator{align-items:stretch;flex-direction:column}.cap-calculator>label,.mixed-calculator>label{width:100%}.cap-calculator .solid-button,.mixed-calculator .solid-button{width:100%;justify-content:center}.explorer-cta{align-items:stretch;flex-direction:column;padding:20px}.explorer-cta .solid-button{width:100%;justify-content:center}}

/* 727-category industry search and legislative comparison */
.industry-feature{display:grid;grid-template-columns:minmax(0,1fr) 275px;gap:28px;align-items:center;margin:10px 0 18px;padding:34px 38px;border:1px solid #e0e6ef;border-radius:16px;background:#f8f6f3}.industry-feature-copy{min-width:0}.industry-feature-tag{display:inline-flex;padding:6px 11px;border-radius:999px;background:#fff0e2;color:#24354a;font-size:12px;font-weight:800}.industry-feature h2{margin:15px 0 10px;color:#172b43;font-family:var(--serif,Georgia,serif);font-size:31px;line-height:1.35;letter-spacing:-.6px}.industry-feature-copy>p{max-width:750px;margin:0 0 17px;color:#34465e;font-size:15px;line-height:1.8}.industry-search-feature{max-width:790px;min-height:56px;padding:0 16px;border-radius:10px;background:#fff}.industry-search-feature input{min-height:54px;font-size:15px}.industry-search-feature>span:last-child{font-size:23px}.industry-quick-search{display:flex;align-items:center;gap:8px;flex-wrap:wrap;margin-top:15px}.industry-quick-search>span{margin-right:2px;color:#516078;font-size:13px;font-weight:700}.industry-quick-search button{padding:7px 11px;border:0;border-radius:7px;background:#e2eaf3;color:#214a72;font-size:13px;font-weight:650}.industry-quick-search button:hover{background:#d2dfed}.industry-feature-summary{padding:22px;border:1px solid #d8e0eb;border-radius:13px;background:#fff}.industry-feature-summary>span{display:block;color:#526078;font-size:13px;font-weight:700}.industry-feature-summary>strong{display:block;margin:6px 0 2px;color:#142f4c;font-size:30px;letter-spacing:-.7px}.industry-feature-summary>strong i{padding:0 2px;color:#355c82;font-size:23px;font-style:normal}.industry-feature-summary>small{display:block;color:#657188;font-size:12px;line-height:1.65}.industry-feature-note{display:flex;flex-direction:column;gap:5px;margin-top:18px;padding-top:14px;border-top:1px solid #e7ebf1}.industry-feature-note b{color:#9b352d;font-size:12px}.industry-feature-note small{color:#59677b;font-size:11px;line-height:1.65}.industry-explorer-disclosure{display:flex;gap:11px;align-items:flex-start;margin:0 0 16px;padding:12px 15px;border:1px solid #eadca8;border-radius:9px;background:#fffcf2;color:#68541f;font-size:12px;line-height:1.7}.industry-explorer-disclosure b{flex:0 0 auto}.industry-search-tools{gap:12px}.industry-status-cell{min-width:240px}.industry-status-cell small{display:block;margin-top:6px;color:#667286;font-size:11px;line-height:1.65}.industry-status-badge{display:inline-flex;padding:5px 8px;border-radius:999px;font-size:11px;font-weight:800;white-space:nowrap}.industry-status-badge.included{background:#eaf4ef;color:#256247}.industry-status-badge.excluded{background:#fff0ed;color:#a43e31}.industry-row-excluded{background:#fffbfa}.industry-row-excluded:hover{background:#fff4f1!important}.industry-excluded-filter{display:flex;align-items:center;gap:8px;color:#465267;font-size:13px;font-weight:600}
@media(max-width:760px){.industry-feature{grid-template-columns:1fr;gap:16px;margin-top:0;padding:22px 18px}.industry-feature h2{font-size:25px}.industry-feature-copy>p{font-size:14px}.industry-feature-summary{padding:17px}.industry-feature-summary>strong{font-size:27px}.industry-explorer-disclosure{display:block}.industry-explorer-disclosure b{display:block;margin-bottom:3px}.industry-search-tools{align-items:flex-start}.industry-status-cell{min-width:205px}.industry-quick-search{gap:6px}.industry-quick-search>span{width:100%;margin-bottom:1px}}

/* Keep the industry feature within the site's NEXT brand system. */
.industry-feature{border-color:#e3e7ee;background:#f7f5f2}
.industry-feature-tag{background:#fff0e2;color:var(--blue)}
.industry-feature h2{font-family:'Noto Sans KR',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;color:var(--ink);font-weight:800;letter-spacing:-1.2px}
.industry-feature-copy>p{color:var(--body)}
.industry-quick-search button{background:#fff1e5;color:var(--blue)}
.industry-quick-search button:hover{background:#ffe7d4;color:var(--blue-hover)}
.industry-feature-summary{border-color:#f3d7c1;background:#fff1e5}
.industry-feature-summary>strong{color:var(--blue)}
.industry-feature-summary>strong i{color:#ff9a42}
.industry-feature-note{border-color:#d9e0f2}
.industry-feature-note b{color:var(--blue)}
.industry-explorer-disclosure{border-color:#f3d7c1;background:#fff8f2;color:#526078}
.industry-explorer-disclosure b{color:var(--blue)}
@media(max-width:760px){.industry-feature h2{font-size:25px}}
.industry-category-filter{display:flex;align-items:center;gap:9px;color:#465267;font-size:14px;font-weight:600}
.industry-category-filter select,.industry-pagination select{min-height:42px;padding:8px 34px 8px 12px;border:1px solid #cfd7e4;border-radius:9px;background:#fff;color:#263247;font-size:14px}
.industry-table-wrap,.comparison-table-wrap{overflow-x:auto;border:1px solid #dfe5ef;border-radius:12px;background:#fff}
.industry-table,.comparison-table{width:100%;border-collapse:collapse;text-align:left}
.industry-table{min-width:680px}
.industry-table th,.comparison-table th{padding:14px 16px;background:#f8f6f3;color:#263247;font-size:13px;font-weight:750;white-space:nowrap}
.industry-table td,.comparison-table td{padding:14px 16px;border-top:1px solid #e8ecf2;color:#4b5668;font-size:14px;line-height:1.7;vertical-align:top}
.industry-table tbody tr:hover{background:#fff8f2}
.industry-category-cell{display:flex;align-items:center;gap:9px;white-space:nowrap}
.industry-group-code{display:inline-flex;align-items:center;justify-content:center;width:27px;height:27px;border-radius:7px;background:#fff1e5;color:#df6500;font-size:12px;font-weight:800}
.industry-code{font-variant-numeric:tabular-nums;color:#df6500;font-weight:750;white-space:nowrap}
.industry-name{min-width:220px;color:#273247;font-weight:700}
.industry-condition{min-width:250px;color:#8a5a16;font-size:12px!important;line-height:1.7}
.industry-no-condition{color:#a1a9b5!important;text-align:center}
.industry-empty-row td{padding:30px;text-align:center;color:#748094}
.industry-pagination{display:flex;align-items:center;justify-content:space-between;gap:16px;margin-top:15px;color:#667286;font-size:13px}
.industry-pagination label,.industry-pagination>div{display:flex;align-items:center;gap:10px}
.industry-pagination select{min-height:38px}
.industry-pagination button{min-height:38px;padding:7px 12px;border:1px solid #d9e0eb;border-radius:8px;background:#fff;color:#35445e;font-size:13px;font-weight:700}
.industry-pagination button:disabled{opacity:.45;cursor:not-allowed}
.legislation-status{margin:0 0 38px;padding:22px;border:1px solid #e0e6ef;border-radius:14px;background:#fff;box-shadow:0 3px 12px rgba(30,45,75,.04)}
.legislation-status-head{display:flex;justify-content:space-between;align-items:center;gap:12px;padding-bottom:14px;border-bottom:1px solid #e4e8ef}
.legislation-status-head strong{color:#28354b;font-size:16px}.legislation-status-head span{color:#718096;font-size:12px}
.legislation-timeline{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:9px;margin:16px 0;padding:0;list-style:none}
.legislation-timeline li{display:flex;flex-direction:column;gap:5px;min-height:70px;padding:12px;border:1px solid #dfe5ee;border-radius:9px;background:#f7f9fc}
.legislation-timeline li.done{border-color:#9ce5c9;background:#ecfbf4}.legislation-timeline li.current{border-color:#f2bf50;background:#fff9eb}
.legislation-timeline li b{color:#df6500;font-size:13px}.legislation-timeline li strong{color:#38455a;font-size:12px;line-height:1.55}
.legislation-note{margin:8px 0 0;padding:14px 16px;border:1px solid #f1d77f;border-radius:9px;background:#fffaf0;color:#77520f;font-size:13px;line-height:1.8}
.comparison-heading{margin-top:5px}.comparison-table{min-width:850px;table-layout:fixed}.comparison-table thead th:nth-child(1){width:14%}.comparison-table thead th:nth-child(2){width:25%}.comparison-table thead th:nth-child(3){width:34%;background:#fffbf1;color:#725416}.comparison-table thead th:nth-child(4){width:27%}
.comparison-table tbody th{border-top:1px solid #e8ecf2;background:#f8fafc;color:#334158;font-size:13px;white-space:normal}
.comparison-table tbody td:nth-child(3){background:#fffdfa;color:#334158}
.legislation-source-note{margin-top:14px;line-height:1.85}.legislation-source-note a{color:#f36f00;font-weight:700;text-decoration:underline;text-underline-offset:3px}
@media(max-width:900px){.legislation-timeline{grid-template-columns:repeat(3,minmax(0,1fr))}}
@media(max-width:760px){.industry-search-tools{align-items:stretch}.industry-search,.industry-category-filter{max-width:none;width:100%}.industry-category-filter{justify-content:space-between}.industry-category-filter select{max-width:65%}.industry-pagination{align-items:stretch;flex-direction:column}.industry-pagination>div{justify-content:space-between}.legislation-status{padding:16px}.legislation-timeline{grid-template-columns:repeat(2,minmax(0,1fr));gap:7px}.legislation-timeline li{min-height:64px;padding:10px}.legislation-status-head strong{font-size:14px}.legislation-status-head span{font-size:11px}}

/* Numbered submenu for the inheritance explorer */


/* Shared numbered submenu treatment, excluding the guide mega menu */
.numbered-menu{min-width:340px;padding:14px 22px}
.numbered-menu>a{display:flex;align-items:center;gap:12px;min-height:46px;padding:10px 0;font-size:16px;font-weight:600;line-height:1.5}
.numbered-menu>a+a{border-top:1px solid #edf0f4}
.numbered-menu b{display:inline-block;flex:0 0 28px;margin:0;color:var(--blue);font-size:14px;font-weight:700;letter-spacing:.02em}
.numbered-menu .submenu-label{flex:1;min-width:0;color:#202938;font-size:16px;font-weight:600}
.numbered-menu .submenu-arrow{float:none;margin:0;color:#8a93a2;font-size:17px}
.numbered-menu>a:hover,.numbered-menu>a:hover .submenu-label{color:var(--blue)}
.numbered-menu p{font-size:14px;color:var(--muted);line-height:1.8;padding-top:14px;border-top:1px solid var(--line);margin:10px 0 0}
@media(max-width:760px){.numbered-menu{min-width:0;padding:12px 16px}.numbered-menu>a{min-height:44px;font-size:15px}}


/* NEXT brand identity */
:root{--blue:#f36f00;--blue-hover:#d85f00;--ink:#171612;--body:#3f3b35;--muted:#6b655d;--focus:#e86500}
.logo{color:#171612}
.logo img{display:block;width:190px;height:auto;max-height:40px;object-fit:contain}
.footer-main .logo img{width:250px;max-width:100%;max-height:none}
.industry-feature-tag{background:#fff0e2;color:#d85f00}
.industry-feature-summary{background:#fff8f2;border-color:#f2d6c1}
.industry-feature-note b{color:#d85f00}
.industry-explorer-disclosure{background:#fff8f2;border-color:#f2d6c1;color:#5f5146}
.industry-explorer-disclosure b{color:#d85f00}
.industry-quick-search button{background:#fff1e5;color:#d85f00}
.industry-quick-search button:hover{background:#ffe7d4;color:#b74f00}
.industry-group-code{background:#fff1e5;color:#d85f00}
.industry-code{color:#d85f00}
.numbered-menu b,.numbered-menu>a:hover,.numbered-menu>a:hover .submenu-label{color:#f36f00}
@media(max-width:1000px){.site-header .logo img{width:156px;max-height:34px}}
@media(max-width:760px){.header-shell{gap:10px}.site-header .logo img{width:132px;max-height:28px}.footer-main .logo img{width:220px}}

/* Warm white surfaces and orange accents used across the NEXT site. */
.pick-card.rose,.pick-card.lavender,.pick-card.peach,.pick-card.mint,.pick-card.blue,.pick-card.sand{background:#fff7f0}
.pick-icon,.rose .pick-icon,.lavender .pick-icon,.peach .pick-icon,.mint .pick-icon,.sand .pick-icon{color:#e86700}

/* Compact header lockup so the first navigation item stays clear of the logo. */
.site-header .header-shell{gap:clamp(16px,2vw,28px)}
.site-header .structured-nav .nav-inner{gap:clamp(12px,1.6vw,22px)}
@media(max-width:1000px){.site-header .header-shell{gap:14px}}
@media(max-width:760px){.site-header .header-shell{gap:10px}}

.book-summary-promo{display:flex;align-items:center;justify-content:space-between;gap:28px;margin:0 0 30px;padding:26px 30px;border:1px solid #f0d5c2;border-radius:16px;background:#fff8f2}.book-summary-promo>div{min-width:0}.book-summary-promo .eyebrow{margin:0 0 5px;font-size:12px;color:#d85f00}.book-summary-promo h2{margin:0 0 5px;font-size:23px;letter-spacing:-.5px}.book-summary-promo p{margin:0;color:#62594f;font-size:14px;line-height:1.75}.book-summary-promo .solid-button{flex:0 0 auto;min-height:48px;padding:11px 17px;gap:14px;font-size:14px}
@media(max-width:760px){.book-summary-promo{align-items:stretch;flex-direction:column;gap:16px;padding:21px 18px}.book-summary-promo h2{font-size:21px}.book-summary-promo .solid-button{width:100%;justify-content:center}}

/* Parallel eligibility comparison and aftercare: readable at every viewport. */
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