:root{--ink:#1c1917;--ink2:#292524;--muted:#57534e;--line:#e7e5e4;--bg:#fafaf9;--sand:#f5f5f4;--gold:#9a6f1e;--gold2:#e7bc6e;--goldbg:#fbf3e2;--white:#fff;--max:1140px;--r:6px;--serif:Georgia,"Iowan Old Style","Palatino Linotype",Palatino,"Times New Roman",serif;--sans:system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;font-family:var(--sans);font-size:16px;line-height:1.65;color:var(--ink);background:var(--bg)}
img,svg{max-width:100%;height:auto}
a{color:var(--gold);text-underline-offset:3px}
a:hover{color:var(--ink)}
h1,h2,h3,h4{font-family:var(--serif);line-height:1.2;color:var(--ink);margin:0 0 .6em;font-weight:700}
h1{font-size:clamp(1.9rem,4.2vw,3rem);letter-spacing:-.01em}
h2{font-size:clamp(1.5rem,2.6vw,2rem)}
h3{font-size:1.2rem}
p{margin:0 0 1em}
.wrap{max-width:var(--max);margin:0 auto;padding:0 20px}
.sr{position:absolute;left:-9999px}
.skip{position:absolute;left:-999px;top:8px;background:var(--ink);color:#fff;padding:8px 14px;z-index:99;border-radius:4px}
.skip:focus{left:8px}
.ic{width:1.15em;height:1.15em;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round;vertical-align:-.2em;flex:none}
/* top bar + header */
.topbar{background:var(--ink);color:#d6d3d1;font-size:.8rem}
.topbar .wrap{display:flex;justify-content:space-between;gap:16px;align-items:center;min-height:38px}
.topbar a{color:var(--gold2);text-decoration:none;font-weight:600}
.topbar .hide-s{display:inline}
header.site{position:sticky;top:0;z-index:50;background:rgba(250,250,249,.97);backdrop-filter:saturate(1.4) blur(6px);border-bottom:1px solid var(--line)}
header.site .wrap{display:flex;align-items:center;justify-content:space-between;min-height:72px;gap:18px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;color:var(--ink)}
.brand img{width:46px;height:46px}
.brand b{display:block;font-family:var(--serif);font-size:1.25rem;line-height:1.1;letter-spacing:.01em}
.brand small{display:block;font-size:.68rem;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin-top:3px}
nav.main ul{list-style:none;margin:0;padding:0;display:flex;gap:4px;align-items:center}
nav.main li{position:relative}
nav.main a.l{display:block;padding:10px 9px;color:var(--ink2);text-decoration:none;font-size:.88rem;font-weight:600;border-radius:4px;white-space:nowrap}
nav.main a.l:hover,nav.main a.l[aria-current]{color:var(--gold)}
nav.main .sub{display:none;position:absolute;left:0;top:100%;min-width:300px;background:#fff;border:1px solid var(--line);border-radius:var(--r);box-shadow:0 12px 30px rgba(28,25,23,.12);padding:8px;z-index:60}
nav.main li:hover>.sub,nav.main li:focus-within>.sub{display:block}
nav.main .sub a{display:block;padding:9px 12px;color:var(--ink2);text-decoration:none;font-size:.88rem;border-radius:4px}
nav.main .sub a:hover{background:var(--sand);color:var(--gold)}
nav.main .sub .sl{display:block;padding:8px 12px 2px;font-size:.68rem;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);font-weight:700}
nav.main .sub{max-height:80vh;overflow:auto}
.menu-btn{display:none;background:none;border:1px solid var(--line);border-radius:var(--r);padding:8px 10px;color:var(--ink);cursor:pointer}
.btn{display:inline-flex;align-items:center;gap:8px;padding:12px 22px;border-radius:var(--r);font-weight:700;font-size:.92rem;text-decoration:none;border:2px solid transparent;cursor:pointer;line-height:1.2;transition:background .15s,color .15s,border-color .15s}
.btn-dark{background:var(--ink);color:#fff}.btn-dark:hover{background:var(--gold);color:#fff}
.btn-gold{background:var(--gold2);color:var(--ink)}.btn-gold:hover{background:#fff;color:var(--ink)}
.btn-line{border-color:var(--ink);color:var(--ink);background:transparent}.btn-line:hover{background:var(--ink);color:#fff}
.btn-line-w{border-color:rgba(255,255,255,.55);color:#fff;background:transparent}.btn-line-w:hover{background:#fff;color:var(--ink)}
.btn-sm{padding:9px 16px;font-size:.85rem}
header.site .cta-h{white-space:nowrap}
.steps.row4{grid-template-columns:repeat(4,1fr);gap:26px}
.steps.row4 li{padding:54px 0 0}
/* hero */
.hero{background:linear-gradient(135deg,#1c1917 0%,#292524 62%,#3a3128 100%);color:#fafaf9;padding:72px 0 64px;position:relative;overflow:hidden}
.hero::after{content:"";position:absolute;right:-120px;top:-120px;width:420px;height:420px;border:1px solid rgba(231,188,110,.18);border-radius:50%}
.hero h1{color:#fff;max-width:24ch}
.hero .lead{font-size:1.12rem;color:#d6d3d1;max-width:60ch}
.eyebrow{display:inline-block;font-size:.76rem;letter-spacing:.16em;text-transform:uppercase;font-weight:700;color:var(--gold2);margin-bottom:14px}
.light .eyebrow,.eyebrow.dk{color:var(--gold)}
.hero-grid{display:grid;grid-template-columns:1.25fr .75fr;gap:48px;align-items:center;position:relative;z-index:1}
.hero-card{background:#fff;color:var(--ink);border-radius:8px;padding:26px;box-shadow:0 20px 50px rgba(0,0,0,.28)}
.hero-card h2{font-size:1.15rem;margin-bottom:14px}
.hero-card ul{list-style:none;margin:0;padding:0}
.hero-card li a{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:13px 4px;border-top:1px solid var(--line);color:var(--ink);text-decoration:none;font-weight:600;font-size:.95rem}
.hero-card li:first-child a{border-top:0}
.hero-card li a:hover{color:var(--gold)}
.cta-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}
.proof{display:flex;flex-wrap:wrap;gap:10px 26px;margin-top:30px;color:#d6d3d1;font-size:.88rem}
.proof span{display:inline-flex;align-items:center;gap:8px}
.proof .ic{color:var(--gold2)}
/* sections */
section.s{padding:68px 0}
section.alt{background:var(--sand)}
section.dark{background:var(--ink);color:#e7e5e4}
section.dark h2,section.dark h3{color:#fff}
.sh{max-width:720px;margin-bottom:38px}
.sh p{color:var(--muted);font-size:1.05rem}
.dark .sh p{color:#d6d3d1}
.grid{display:grid;gap:22px}
.g2{grid-template-columns:repeat(2,1fr)}.g3{grid-template-columns:repeat(3,1fr)}.g4{grid-template-columns:repeat(4,1fr)}
.card{background:#fff;border:1px solid var(--line);border-radius:8px;padding:26px;display:flex;flex-direction:column;gap:6px;transition:border-color .15s,box-shadow .15s}
a.card{text-decoration:none;color:inherit}
a.card:hover{border-color:var(--gold2);box-shadow:0 10px 26px rgba(28,25,23,.08)}
.card h3{margin:6px 0 4px}
.card p{color:var(--muted);font-size:.95rem;margin:0}
.card .more{margin-top:auto;padding-top:12px;font-weight:700;font-size:.88rem;color:var(--gold)}
.ib{width:46px;height:46px;border-radius:8px;background:var(--goldbg);color:var(--gold);display:grid;place-items:center;font-size:1.3rem}
.dark .card{background:#292524;border-color:#44403c;color:#e7e5e4}
.dark .card p{color:#d6d3d1}
.dark .ib{background:#3a3128;color:var(--gold2)}
.checks{list-style:none;margin:0;padding:0}
.checks li{display:flex;gap:10px;margin:0 0 10px}
.checks .ic{color:var(--gold);margin-top:.3em}
.fee{margin:14px 0 0;display:inline-block;background:var(--goldbg);border:1px solid #efdcae;border-radius:99px;padding:6px 14px;font-size:.92rem;color:var(--ink2)}
a.card .fee{align-self:flex-start;margin:8px 0 0;font-weight:700;color:var(--gold);font-size:.85rem}
.steps{counter-reset:s;list-style:none;margin:0;padding:0;display:grid;gap:18px}
.steps li{counter-increment:s;position:relative;padding-left:56px}
.steps li::before{content:counter(s);position:absolute;left:0;top:0;width:38px;height:38px;border-radius:50%;background:var(--ink);color:var(--gold2);display:grid;place-items:center;font-family:var(--serif);font-weight:700}
.steps b{display:block;font-family:var(--serif);font-size:1.08rem}
.quote{background:#fff;border:1px solid var(--line);border-radius:8px;padding:24px}
.quote p{font-size:.98rem;margin-bottom:14px}
.quote cite{font-style:normal;font-weight:700;font-size:.9rem}
.quote cite small{display:block;font-weight:400;color:var(--muted)}
.band{background:var(--goldbg);border:1px solid #efdcae;border-radius:8px;padding:28px;display:flex;flex-wrap:wrap;gap:20px;align-items:center;justify-content:space-between}
.band h3{margin:0 0 4px}
.band p{margin:0;color:var(--muted)}
.atl{display:grid;grid-template-columns:1.1fr .9fr;gap:30px;align-items:center}
table.data{width:100%;border-collapse:collapse;font-size:.92rem;background:#fff}
table.data th,table.data td{border:1px solid var(--line);padding:10px 12px;text-align:left;vertical-align:top}
table.data th{background:var(--sand);font-weight:700}
.tw{overflow-x:auto;margin:0 0 1.2em;border-radius:var(--r)}
/* breadcrumb + page head */
.crumbs{font-size:.84rem;color:var(--muted);padding:18px 0 0}
.crumbs a{color:var(--muted)}
.crumbs span{margin:0 6px}
.pagehead{padding:34px 0 38px;border-bottom:1px solid var(--line);background:#fff}
.pagehead p.lead{font-size:1.1rem;color:var(--muted);max-width:70ch;margin:0}
/* article */
.art{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:48px;padding:34px 0 70px;align-items:start}
.art-main{min-width:0}
.meta{display:flex;flex-wrap:wrap;gap:6px 16px;font-size:.86rem;color:var(--muted);margin-bottom:16px}
.tag{display:inline-block;background:var(--goldbg);color:var(--gold);font-size:.72rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;padding:4px 10px;border-radius:99px}
.byline{display:flex;gap:12px;align-items:center;margin:18px 0 24px;font-size:.9rem}
.byline img{width:44px;height:44px;border-radius:50%;object-fit:cover}
.byline small{display:block;color:var(--muted)}
.short{background:var(--goldbg);border:1px solid #efdcae;border-left:4px solid var(--gold2);border-radius:var(--r);padding:18px 20px;margin:0 0 24px}
.short b{display:block;font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold);margin-bottom:6px}
.short p{margin:0;font-size:1.02rem}
.take{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:18px 22px;margin:0 0 28px}
.take b{display:block;font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;color:var(--muted);margin-bottom:8px}
.take ul{margin:0;padding-left:20px}.take li{margin-bottom:6px;font-size:.95rem}
.prose{font-size:1.04rem;overflow-wrap:break-word}
.prose h2{margin-top:1.8em;padding-top:.2em}
.prose h3{margin-top:1.5em}
.prose ul,.prose ol{padding-left:1.4em;margin:0 0 1.1em}
.prose li{margin-bottom:.35em}
.prose blockquote{margin:1.2em 0;padding:.4em 1.1em;border-left:4px solid var(--gold2);background:var(--sand);color:var(--ink2)}
.prose hr{border:0;border-top:1px solid var(--line);margin:2em 0}
.prose table{width:100%;border-collapse:collapse;font-size:.92rem;margin:0 0 1.2em;display:block;overflow-x:auto}
.prose th,.prose td{border:1px solid var(--line);padding:9px 12px;text-align:left;vertical-align:top}
.prose th{background:var(--sand)}
.prose img{border-radius:var(--r)}
.side{position:sticky;top:96px;display:grid;gap:18px}
.side .box{background:#fff;border:1px solid var(--line);border-radius:8px;padding:20px}
.side .box.dk{background:var(--ink);color:#e7e5e4;border-color:var(--ink)}
.side .box.dk h3{color:#fff}
.side h3{font-size:1.05rem}
.side ul{list-style:none;margin:0;padding:0}
.side li{padding:8px 0;border-top:1px solid var(--line);font-size:.92rem}
.side li:first-child{border-top:0}
.side li a{text-decoration:none;color:var(--ink2);font-weight:600}
.side li a:hover{color:var(--gold)}
.faq details{background:#fff;border:1px solid var(--line);border-radius:var(--r);margin-bottom:10px}
.faq summary{cursor:pointer;padding:16px 18px;font-weight:700;list-style:none;display:flex;justify-content:space-between;gap:14px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";color:var(--gold);font-size:1.3rem;line-height:1}
.faq details[open] summary::after{content:"–"}
.faq .ans{padding:0 18px 16px;color:var(--ink2)}
.faq .ans p:last-child{margin:0}
.disc{font-size:.84rem;color:var(--muted);border-top:1px solid var(--line);padding-top:16px;margin-top:34px}
.related a.card{padding:18px}
/* blog list */
.filters{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 20px}
.chip{border:1px solid var(--line);background:#fff;border-radius:99px;padding:7px 14px;font-size:.84rem;font-weight:600;cursor:pointer;color:var(--ink2)}
.chip[aria-pressed=true]{background:var(--ink);border-color:var(--ink);color:#fff}
.search{width:100%;max-width:420px;padding:12px 14px;border:1px solid var(--line);border-radius:var(--r);font:inherit;margin-bottom:16px;background:#fff}
.plist{list-style:none;margin:0;padding:0;display:grid;gap:12px}
.plist li{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:16px 18px}
.plist a{font-family:var(--serif);font-weight:700;font-size:1.08rem;color:var(--ink);text-decoration:none}
.plist a:hover{color:var(--gold)}
.plist small{display:block;color:var(--muted);margin-top:4px;font-size:.84rem}
/* forms / calculators */
.form{display:grid;gap:14px}
.form label{font-weight:600;font-size:.9rem;display:block;margin-bottom:5px}
.form input,.form select{width:100%;padding:11px 12px;border:1px solid #d6d3d1;border-radius:var(--r);font:inherit;background:#fff}
.form .row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.result{background:var(--ink);color:#e7e5e4;border-radius:8px;padding:24px}
.result h3{color:#fff}
.result .big{font-family:var(--serif);font-size:2.2rem;color:var(--gold2);line-height:1.1;margin:4px 0 14px}
.result dl{margin:0;display:grid;grid-template-columns:1fr auto;gap:8px 16px;font-size:.93rem}
.result dt{color:#d6d3d1}.result dd{margin:0;text-align:right;font-weight:700}
.note{font-size:.85rem;color:var(--muted)}
.result .note{color:#a8a29e}
/* footer */
footer.site{background:var(--ink);color:#d6d3d1;padding:56px 0 0;font-size:.92rem}
footer.site h4{font-family:var(--sans);font-size:.78rem;letter-spacing:.14em;text-transform:uppercase;color:var(--gold2);margin-bottom:14px}
footer.site a{color:#d6d3d1;text-decoration:none}
footer.site a:hover{color:var(--gold2)}
footer.site ul{list-style:none;margin:0;padding:0}
footer.site li{margin-bottom:9px}
.fgrid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:36px}
.fbrand b{font-family:var(--serif);font-size:1.3rem;color:#fff;display:block;margin-bottom:10px}
.social{display:flex;gap:10px;margin-top:14px}
.social a{border:1px solid #44403c;border-radius:6px;padding:7px 12px;font-size:.82rem}
.fbot{border-top:1px solid #292524;margin-top:40px;padding:20px 0;font-size:.82rem;color:#a8a29e;display:flex;flex-wrap:wrap;justify-content:space-between;gap:10px}
.wa-float{position:fixed;right:18px;bottom:18px;z-index:40;background:#25d366;color:#fff;border-radius:99px;padding:13px 18px;font-weight:700;text-decoration:none;box-shadow:0 8px 24px rgba(0,0,0,.25);display:flex;gap:8px;align-items:center;font-size:.9rem}
.wa-float:hover{color:#fff;background:#1da851}
@media(max-width:980px){
 .hero-grid,.atl,.art{grid-template-columns:1fr}
 .g3,.g4,.steps.row4{grid-template-columns:repeat(2,1fr)}
 .fgrid{grid-template-columns:1fr 1fr}
 .side{position:static}
 .menu-btn{display:inline-flex}
 nav.main{display:none;position:absolute;left:0;right:0;top:100%;background:#fff;border-bottom:1px solid var(--line);padding:10px 20px 20px;max-height:80vh;overflow:auto}
 nav.main.open{display:block}
 nav.main ul{flex-direction:column;align-items:stretch}
 nav.main .sub{display:block;position:static;box-shadow:none;border:0;padding:0 0 6px 12px;min-width:0}
 header.site .cta-h{display:none}
}
@media(max-width:640px){
 section.s{padding:48px 0}.hero{padding:48px 0}
 .g2,.g3,.g4,.fgrid,.form .row,.steps.row4{grid-template-columns:1fr}
 .steps.row4 li{padding:0 0 0 56px}
 .topbar .hide-s{display:none}
 .wa-float span{display:none}.wa-float{padding:14px}
 .brand small{display:none}
}
.printonly{display:none}
@media print{
 .topbar,header.site,footer.site,.wa-float,.side,.cta-band,.crumbs,.noprint,.pagehead .eyebrow{display:none!important}
 body{background:#fff;color:#000;font-size:12pt}
 .art{display:block}
 .printonly{display:block!important}
 .pagehead{border:0;padding:0 0 10px}
 section.s{padding:14px 0}section.alt{background:#fff}
 .grid.g2{grid-template-columns:1fr}
 .result{background:#fff!important;color:#000!important;border:1px solid #888;padding:14px;border-radius:0}
 .result h3,.result dd{color:#000!important}.result .big{color:#000!important;font-size:1.8rem}.result dt{color:#333!important}.result .note{color:#444!important}
 .tw{overflow:visible}table.data{font-size:10pt}
 a{color:#000;text-decoration:none}
 .ph{border-bottom:2px solid #000;padding-bottom:8px;margin-bottom:12px;font-size:10pt}
 .ph b{font-size:14pt;font-family:Georgia,serif}
}