/* 990IRS.com — design system
   Indigo ink on a cool paper, violet for action, a quiet green for 'accepted'.
   IBM Plex Serif for headings, IBM Plex Sans for reading, IBM Plex Mono for form numbers. */
:root{
  --ink:#1C1A2E; --ink-2:#3B3852; --muted:#625E78; --faint:#9893AE;
  --line:#E0DEEA; --line-2:#ECEAF3; --paper:#F6F5FA; --card:#FFFFFF;
  --blue:#2B2155; --blue-2:#1D1640; --blue-50:#EEEBFA; --blue-100:#D8D1F4;
  --amber:#6D55E0; --amber-50:#F1EEFD; --amber-100:#D9D1FA;
  --red:#B23A26; --red-50:#FBECE8; --green:#1E7A5E; --green-50:#E5F4EE;
  --c1:#1D5BA6; --c2:#E0A23A; --c3:#8FA3BC;
  --display:'IBM Plex Serif',Georgia,'Times New Roman',serif;
  --sans:'IBM Plex Sans',system-ui,-apple-system,'Segoe UI',Roboto,Arial,sans-serif;
  --mono:'IBM Plex Mono',ui-monospace,'SFMono-Regular',Menlo,Consolas,monospace;
  --wrap:1180px; --measure:70ch; --r:10px;
  --shadow:0 1px 2px rgba(28,22,64,.05),0 8px 24px rgba(28,22,64,.07);
}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:17px;line-height:1.65}
img,svg{max-width:100%}
img{height:auto}
a{color:var(--blue);text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{color:var(--blue-2)}
h1,h2,h3,h4{font-family:var(--display);font-weight:600;line-height:1.15;color:var(--ink);margin:0;letter-spacing:-.012em;text-wrap:balance}
:focus-visible{outline:3px solid var(--amber);outline-offset:2px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 24px}
.skip{position:absolute;left:-9999px}.skip:focus{left:12px;top:12px;z-index:99;background:var(--ink);color:#fff;padding:8px 12px}
.stat-v,table{font-variant-numeric:tabular-nums}
.ico{color:var(--blue);flex:none}.ico .g{stroke:var(--amber)}

/* ---------- top ---------- */
.indep{background:var(--blue-2);color:#D6D0EE;font-size:12.5px;text-align:center;padding:6px 16px;letter-spacing:.01em}
.top{background:var(--card);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:40}
.top-in{display:flex;align-items:center;gap:28px;height:66px}
.brand{display:flex;align-items:center;gap:9px;text-decoration:none;color:var(--ink);flex:none}
.logo-mark{width:32px;height:32px;flex:none}
.brand-word{font-family:var(--display);font-size:24px;font-weight:700;letter-spacing:-.01em;line-height:1}
.brand-word{font-family:var(--sans);font-weight:600;font-size:22px;letter-spacing:-.01em}.brand-word b{font-family:var(--display);font-weight:700;font-size:25px;color:var(--blue)}.brand-word i{font-style:normal;font-weight:500;color:var(--muted);font-size:17px}
.nav{display:flex;gap:2px;margin-left:auto;align-items:center}
.nav a,.more-btn{font:inherit;font-size:15px;font-weight:600;color:var(--ink-2);text-decoration:none;padding:8px 12px;border-radius:8px;white-space:nowrap;background:none;border:0;cursor:pointer}
.nav a:hover,.nav a[aria-current],.more-btn:hover,.more-btn.on,.more-menu.open .more-btn{background:var(--blue-50);color:var(--blue)}
.more-menu{position:relative}
.more-btn{display:flex;align-items:center;gap:7px}
.more-btn::after{content:"";width:7px;height:7px;border-right:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(45deg) translateY(-3px);opacity:.7}
.more-list{display:none;position:absolute;right:0;top:calc(100% + 8px);min-width:210px;background:var(--card);border:1px solid var(--line);border-radius:12px;box-shadow:0 12px 32px rgba(28,22,64,.16);padding:8px;flex-direction:column;z-index:50}
.more-menu.open .more-list{display:flex}
.burger{display:none;margin-left:auto;background:none;border:1px solid var(--line);border-radius:8px;width:42px;height:38px;cursor:pointer}
.burger span{display:block;width:18px;height:2px;background:var(--ink);margin:4px auto}

/* ---------- heads ---------- */
.crumbs{font-size:13.5px;color:var(--muted);padding:18px 0 0}
.crumbs a{color:var(--muted);text-decoration:none}
.crumbs a:hover{color:var(--blue)}
.crumbs span[aria-hidden]{margin:0 7px;color:var(--faint)}
.head{padding:22px 0 26px;max-width:880px}
.eyebrow{display:inline-block;font-size:12.5px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue);text-decoration:none;margin-bottom:12px}
.head h1{font-size:clamp(32px,4.3vw,50px)}
.dek{font-size:20px;line-height:1.5;color:var(--ink-2);margin:16px 0 0;max-width:62ch}
.byline{display:flex;flex-wrap:wrap;gap:4px 0;font-size:13.5px;color:var(--muted);margin-top:18px}
.byline span+span::before{content:"·";margin:0 9px;color:var(--faint)}
.byline a{color:var(--ink-2);font-weight:600;text-decoration:none}

/* notice code tag: a stamped label */
.tag{display:inline-flex;align-items:center;font-family:var(--mono);font-weight:600;font-size:13.5px;letter-spacing:.02em;color:var(--ink);background:#fff;border:1.5px solid var(--ink);
  border-radius:6px;padding:2px 9px 2px 15px;position:relative;white-space:nowrap;line-height:1.5}
.tag::before{content:"";position:absolute;left:5px;top:50%;width:4px;height:4px;margin-top:-2px;border-radius:50%;background:var(--amber)}
.tag--sm{font-size:12px;padding:1px 7px 1px 13px}
.tag--lg{font-size:18px;padding:5px 14px 5px 22px;border-width:2px}
.tag--lg::before{left:8px;width:6px;height:6px;margin-top:-3px}
.nhead{display:flex;flex-wrap:wrap;align-items:center;gap:10px 14px;margin-bottom:14px}
.nhead-name{font-size:14px;font-weight:600;color:var(--muted)}
.urg{display:inline-flex;align-items:center;gap:7px;font-size:13px;font-weight:600;color:var(--ink-2);white-space:nowrap}
.urg-bars{display:inline-flex;gap:2px;align-items:flex-end}
.urg-bars i{display:block;width:5px;border-radius:1px;background:var(--line)}
.urg-bars i:nth-child(1){height:6px}.urg-bars i:nth-child(2){height:9px}.urg-bars i:nth-child(3){height:12px}.urg-bars i:nth-child(4){height:15px}
.urg--low .on{background:var(--green)} .urg--medium .on{background:var(--amber)} .urg--high .on{background:#C2552C} .urg--critical .on{background:var(--red)}
.nstrip{display:grid;grid-template-columns:1.4fr 1fr 1.2fr;gap:0;margin:22px 0 0;border:1px solid var(--line);border-radius:12px;background:var(--card);overflow:hidden}
.nstrip>div{padding:12px 16px;border-left:1px solid var(--line-2);display:flex;flex-direction:column;gap:3px;min-width:0}
.nstrip>div:first-child{border-left:0;background:var(--amber-50)}
.nstrip span{font-size:11.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--muted)}
.nstrip>div:first-child span{color:#8A5A10}
.nstrip b{font-size:15px;font-weight:600;line-height:1.4}
.nstrip a{text-decoration:none}

/* ---------- article ---------- */
.hero-fig{margin:4px 0 40px;border-radius:16px;overflow:hidden;background:var(--line-2);aspect-ratio:21/9}
.hero-fig img,.hero-img{width:100%;height:100%;object-fit:cover;object-position:center 35%;display:block}
.hero-fig--short{aspect-ratio:3/1}
.lead-fig{margin:0 0 2em;border-radius:14px;overflow:hidden;aspect-ratio:16/9;background:var(--line-2)}
.lead-fig img{width:100%;height:100%;object-fit:cover;display:block}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:56px;align-items:start;padding-bottom:72px}
.layout--single{grid-template-columns:minmax(0,1fr)}
.prose{max-width:var(--measure);font-size:17.5px}
.prose>p:first-of-type{font-size:19px}
.prose h2{font-size:30px;margin:2em 0 .5em;scroll-margin-top:90px}
.prose h3{font-size:22px;margin:1.6em 0 .4em;scroll-margin-top:90px}
.prose p{margin:0 0 1.1em}
.prose ul,.prose ol{padding-left:1.25em;margin:0 0 1.2em}
.prose li{margin-bottom:.45em}
.prose li::marker{color:var(--blue);font-weight:700}
.prose strong{font-weight:700}
.prose code{font-family:var(--mono);font-size:.9em;background:var(--blue-50);padding:1px 5px;border-radius:4px}
.tablewrap{overflow-x:auto;margin:1.4em 0 1.6em;border:1px solid var(--line);border-radius:var(--r);background:var(--card)}
.tablewrap table{width:100%;border-collapse:collapse;font-size:15px;line-height:1.45}
.tablewrap th,.tablewrap td{padding:10px 14px;text-align:left;border-bottom:1px solid var(--line-2);vertical-align:top}
.tablewrap thead th{background:var(--blue-50);color:var(--blue-2);font-size:12.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;border-bottom:1px solid var(--blue-100)}
.tablewrap tbody tr:last-child td{border-bottom:0}
.short{background:var(--card);border:1px solid var(--line);border-left:4px solid var(--blue);border-radius:var(--r);padding:20px 24px 10px;margin:0 0 2em}
.short h2{font-family:var(--sans);font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue);margin:0 0 10px}
.short ul{margin:0 0 .6em;padding-left:1.15em}
.short li{font-size:16.5px;margin-bottom:.5em}
.box{border-radius:var(--r);padding:20px 24px 6px;margin:1.6em 0 1.8em}
.box::before{display:block;font-family:var(--sans);font-size:12.5px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;margin-bottom:8px}
.box--example{background:var(--amber-50);border:1px solid var(--amber-100)}
.box--example::before{content:"Example";color:#5A43C4}
.box--note{background:var(--blue-50);border:1px solid var(--blue-100)}
.box--note::before{content:"Keep in mind";color:var(--blue-2)}
.box--steps{background:var(--card);border:1px solid var(--line)}
.box--steps::before{content:"Checklist";color:var(--green)}
.box .tablewrap{background:#fff}
.faq{margin-top:2.6em;border-top:2px solid var(--ink);padding-top:6px}
.faq>h2{margin-top:.8em}
.faq details{border-bottom:1px solid var(--line);padding:4px 0}
.faq summary{cursor:pointer;list-style:none;font-family:var(--display);font-size:20px;font-weight:700;padding:14px 36px 14px 0;position:relative}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:4px;top:10px;font-family:var(--sans);font-size:26px;color:var(--blue);font-weight:400}
.faq details[open] summary::after{content:"–"}
.faq details>div{padding:0 0 10px}
.sources{margin-top:2.4em;padding:22px 24px;background:var(--card);border:1px solid var(--line);border-radius:var(--r)}
.sources h2{font-family:var(--sans);font-size:13px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin:0 0 10px}
.sources ol,.sources ul{margin:0;padding-left:1.2em;font-size:14.5px;line-height:1.5;color:var(--ink-2)}
.sources li{margin-bottom:.5em;overflow-wrap:anywhere}
.disclaimer{font-size:14px;color:var(--muted);margin-top:2em;padding-top:1.2em;border-top:1px solid var(--line)}

/* sidebar */
.side{position:sticky;top:90px;display:flex;flex-direction:column;gap:18px}
.panel{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:18px 20px}
.panel h2{font-family:var(--sans);font-size:12.5px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--muted);margin:0 0 12px}
.panel ul{list-style:none;margin:0;padding:0}
.panel li+li{border-top:1px solid var(--line-2)}
.panel li a{display:block;padding:9px 0;font-size:15px;font-weight:600;color:var(--ink);text-decoration:none;line-height:1.35}
.panel li a:hover{color:var(--blue)}
.panel--toc li a{font-weight:500;font-size:14.5px;color:var(--ink-2)}
.panel--facts dl{display:grid;grid-template-columns:auto 1fr;gap:10px 14px;margin:0 0 14px;font-size:14px;align-items:center}
.panel--facts dt{color:var(--muted);font-weight:600}
.panel--facts dd{margin:0;font-weight:600;line-height:1.4}
.panel--facts dd a{text-decoration:none}
.mini{list-style:none;margin:0;padding:0}
.mini li a{display:flex !important;gap:10px;align-items:baseline}
.mini li a span:last-child{font-weight:500;font-size:14px;color:var(--ink-2)}
.kitbox{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:16px 18px;position:relative}
.kitbox--inline{margin:2.4em 0 0;background:#FBFBFE}
.kitbox-l{font-size:11px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--muted)}
.kitbox-in{display:flex;gap:14px;margin-top:10px;align-items:flex-start}
.kitbox-img{width:72px;height:auto;border-radius:4px;box-shadow:0 2px 8px rgba(28,22,64,.15);flex:none}
.kitbox b{font-size:15.5px;line-height:1.3;display:block}
.kitbox b a{color:var(--ink);text-decoration:none}
.kitbox b a:hover{color:var(--blue)}
.kitbox p{font-size:13.5px;color:var(--ink-2);margin:4px 0 6px;line-height:1.45}
.kitbox-note{font-size:12.5px !important;color:var(--muted) !important;margin:12px 0 0 !important}
.price{font-family:var(--display);font-weight:700;font-size:18px;color:var(--ink)}

/* ---------- buttons ---------- */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;background:var(--blue);color:#fff;border:0;border-radius:10px;font:inherit;font-weight:700;font-size:16px;padding:12px 20px;cursor:pointer;text-decoration:none;white-space:nowrap}
.btn:hover{background:var(--blue-2);color:#fff}
.btn:disabled{opacity:.6;cursor:wait}
.btn--small{font-size:14px;padding:8px 14px;border-radius:8px}
.btn--ghost{background:var(--blue-50);color:var(--blue)}
.btn--ghost:hover{background:var(--blue-100);color:var(--blue-2)}
.btn--buy{background:var(--amber);color:#fff;font-size:17px;padding:14px 24px}
.btn--buy:hover{background:#AE7115}
.btn--light{background:#fff;color:var(--ink)}
.btn--light:hover{background:var(--amber-50);color:var(--ink)}

/* ---------- tools ---------- */
.calc{background:var(--card);border:1px solid var(--line);border-radius:14px;box-shadow:var(--shadow);margin:1.8em 0 2.2em;overflow:hidden}
.calc-h{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:14px 22px;border-bottom:1px solid var(--line-2);background:linear-gradient(#FBFBFE,#F4F3FA)}
.calc-h h3{font-size:19px;margin:0;display:flex;align-items:center;gap:10px}
.calc-h a{font-size:13.5px;font-weight:600;text-decoration:none}
.calc-body{display:grid;grid-template-columns:minmax(0,5fr) minmax(0,7fr)}
.calc-in{padding:20px 22px 22px;border-right:1px solid var(--line-2);background:#FCFCFE}
.calc-out{padding:22px 24px 24px;min-width:0}
.fld{display:block;margin:0 0 14px}
.fld>span:first-child{display:block;font-size:13.5px;font-weight:700;color:var(--ink-2);margin-bottom:6px}
.fld>span:first-child small{font-weight:500;color:var(--muted)}
.fld .inp,.inp{display:flex;align-items:stretch;border:1px solid #CCC8DD;border-radius:8px;background:#fff;overflow:hidden;transition:border-color .15s,box-shadow .15s}
.inp:focus-within{border-color:var(--blue);box-shadow:0 0 0 3px var(--blue-50)}
.inp i{font-style:normal;display:flex;align-items:center;padding:0 10px;background:var(--paper);color:var(--muted);font-weight:600;font-size:15px}
.inp input,.inp select{flex:1;min-width:0;width:100%;border:0;outline:0;font:inherit;font-size:16px;padding:10px 12px;background:transparent;color:var(--ink);font-variant-numeric:tabular-nums}
.inp select{cursor:pointer;padding-right:4px}
.inp input:disabled{background:var(--paper);color:var(--faint)}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.row2>*{min-width:0}
.chk{display:flex;gap:9px;align-items:flex-start;font-size:14px;color:var(--ink-2);margin:2px 0 12px;line-height:1.45}
.chk input{margin-top:3px}
.stats{display:grid;grid-template-columns:repeat(auto-fit,minmax(140px,1fr));gap:14px 18px;margin-bottom:18px}
.stat{display:flex;flex-direction:column;gap:2px;min-width:0}
.stat-l{font-size:12px;font-weight:700;letter-spacing:.05em;text-transform:uppercase;color:var(--muted)}
.stat-v{font-family:var(--display);font-size:21px;font-weight:700;line-height:1.2}
.stat--big{grid-column:1/-1;padding:14px 16px;border-radius:10px;background:var(--blue-50);border:1px solid var(--blue-100)}
.stat--big .stat-l{color:var(--blue-2)}
.stat--big .stat-v{font-size:clamp(28px,3.6vw,40px)}
.stat--big.good{background:var(--green-50);border-color:#BFDDCC}.stat--big.good .stat-l{color:var(--green)}
.stat--big.warnv{background:var(--amber-50);border-color:var(--amber-100)}.stat--big.warnv .stat-l{color:#8A5A10}
.stat--big.badv{background:var(--red-50);border-color:#EFC6BC}.stat--big.badv .stat-l{color:var(--red)}
.calc-table td:last-child,.calc-table th:last-child{text-align:right}
.calc-table td small{display:block;color:var(--muted);font-size:12.5px}
.calc-table tr.tot td{font-weight:700;background:var(--paper)}
.calc-table tr.on td{background:var(--amber-50);font-weight:700}
.calc-sub{font-family:var(--sans);font-size:12.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--muted);margin:16px 0 0}
.calc-out .tablewrap{margin:8px 0 12px}
.calc-note{font-size:14px;line-height:1.55;color:var(--ink-2);background:var(--paper);border-radius:8px;padding:10px 14px;margin:0 0 12px}
.calc-warn{font-size:15px;color:#7A2716;background:var(--red-50);border-radius:8px;padding:12px 14px;margin:0}

/* ---------- finder ---------- */
.finder{position:relative}
.finder-l{display:block;font-size:13px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-bottom:8px}
.finder-box{display:flex;align-items:center;gap:10px;background:#fff;border:2px solid var(--ink);border-radius:12px;padding:6px 6px 6px 14px;box-shadow:0 6px 0 rgba(28,22,64,.06)}
.finder-box:focus-within{border-color:var(--blue);box-shadow:0 0 0 4px var(--blue-50)}
.finder-box svg{color:var(--muted);flex:none}
.finder-box input{flex:1;min-width:0;border:0;outline:0;font-family:var(--mono);font-size:18px;font-weight:500;padding:10px 0;background:transparent;color:var(--ink)}
.finder-box input::placeholder{font-family:var(--sans);font-size:16px;color:var(--faint);font-weight:400}
.finder-results{list-style:none;margin:8px 0 0;padding:6px;background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:0 14px 34px rgba(28,22,64,.14);position:absolute;left:0;right:0;z-index:30}
.finder-results a{display:flex;gap:12px;align-items:center;padding:10px 12px;border-radius:8px;text-decoration:none;color:var(--ink);font-size:15px}
.finder-results a:hover,.finder-results a:focus{background:var(--blue-50)}
.finder-results .none{padding:12px;font-size:14.5px;color:var(--ink-2)}
.finder-hint{font-size:13.5px;color:var(--muted);margin:10px 0 0}
.finder-hint a{font-family:var(--mono);font-weight:600;font-size:13px}
.finder-card{background:var(--card);border:1px solid var(--line);border-radius:16px;padding:24px;margin:-80px 0 28px;position:relative;z-index:2;box-shadow:var(--shadow)}

/* ---------- home ---------- */
.hero{padding:48px 0 64px;background:var(--card);border-bottom:1px solid var(--line)}
.hero-in{display:grid;grid-template-columns:minmax(0,6fr) minmax(0,5fr);gap:56px;align-items:center}
.hero h1{font-size:clamp(38px,5vw,62px);line-height:1.04;letter-spacing:-.02em}
.hero h1 em{font-style:normal;color:var(--blue);display:block}
.hero p.lede{font-size:19px;color:var(--ink-2);margin:18px 0 28px;max-width:52ch}
.hero-photo{margin:0;position:relative}
.hero-photo img{width:100%;aspect-ratio:1/1;object-fit:cover;border-radius:18px;display:block}
.hero-photo figcaption{position:absolute;left:-28px;bottom:28px;max-width:300px;background:#fff;border:1px solid var(--line);border-radius:12px;padding:14px 16px;font-size:14px;line-height:1.5;color:var(--ink-2);box-shadow:var(--shadow)}
.hero-photo figcaption b{display:block;color:var(--ink);font-size:15px;margin-bottom:2px}
.sec{padding:64px 0}
.sec--white{background:var(--card);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.sec-head{display:flex;align-items:flex-end;justify-content:space-between;gap:20px;margin-bottom:26px}
.sec-head h2{font-size:clamp(26px,3vw,36px)}
.sec-head p{margin:8px 0 0;color:var(--muted);max-width:62ch}
.more{font-size:14.5px;font-weight:700;text-decoration:none;white-space:nowrap}
.catgrid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}
.cat{display:flex;flex-direction:column;gap:6px;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:18px;text-decoration:none;color:var(--ink);transition:border-color .2s,transform .2s}
.cat:hover{border-color:var(--blue);transform:translateY(-2px);color:var(--ink)}
.cat b{font-family:var(--display);font-size:18px;line-height:1.2;margin-top:6px}
.cat small{color:var(--muted);font-size:13.5px}
.ngrid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}
.ncard{display:flex;flex-direction:column;gap:10px;align-items:flex-start;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:18px;text-decoration:none;color:var(--ink);transition:border-color .2s,box-shadow .2s}
.ncard:hover{border-color:var(--blue);box-shadow:var(--shadow);color:var(--ink)}
.ncard b{font-size:15.5px;font-weight:600;line-height:1.35;flex:1}
.ncard-meta{display:flex;flex-wrap:wrap;justify-content:space-between;gap:6px 10px;width:100%;font-size:12.5px;color:var(--muted);border-top:1px dashed var(--line);padding-top:10px}
.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-bottom:56px}
.card{position:relative;display:flex;flex-direction:column;background:var(--card);border:1px solid var(--line);border-radius:12px;overflow:hidden;transition:border-color .2s,box-shadow .2s}
.card:hover{border-color:var(--blue);box-shadow:var(--shadow)}
.card-img{aspect-ratio:3/2;overflow:hidden;background:var(--line-2)}
.card-img img{width:100%;height:100%;object-fit:cover;display:block;transition:transform .5s ease}
.card:hover .card-img img{transform:scale(1.04)}
.card-body{padding:18px 22px 22px}
.card .kicker,.kcard .kicker{font-size:11.5px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue)}
.card h3{font-size:20px;margin:6px 0 8px}
.card h3 a{color:var(--ink);text-decoration:none}
.card h3 a::after{content:"";position:absolute;inset:0}
.card p{margin:0;font-size:15px;color:var(--muted);line-height:1.55}
.cgrid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}
.ccard{position:relative;display:flex;flex-direction:column;gap:10px;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:20px;transition:border-color .2s,transform .2s}
.ccard:hover{border-color:var(--blue);transform:translateY(-2px)}
.ccard h3{font-size:19px}
.ccard h3 a{color:var(--ink);text-decoration:none}
.ccard h3 a::after{content:"";position:absolute;inset:0}
.ccard p{margin:0;font-size:14.5px;color:var(--muted);line-height:1.5}
.calc-demo{margin-top:40px}
.tiles{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}
.tile{position:relative;display:block;aspect-ratio:4/5;border-radius:14px;overflow:hidden;background:var(--blue);text-decoration:none;isolation:isolate}
.tile img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;transition:transform .5s ease;z-index:-2}
.tile::after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,rgba(20,15,48,0) 40%,rgba(20,15,48,.86) 100%);z-index:-1}
.tile:hover img{transform:scale(1.05)}
.tile-txt{position:absolute;left:16px;right:16px;bottom:16px;display:flex;flex-direction:column;color:#fff}
.tile-txt b{font-family:var(--display);font-size:22px;line-height:1.15}
.tile-txt small{font-size:13.5px;color:#E2DEF2;margin-top:4px}
.band{background:var(--blue);color:#DCD6F0}
.band-in{display:grid;grid-template-columns:1.2fr 1fr;gap:48px;align-items:center}
.band h2{color:#fff;font-size:clamp(26px,3vw,36px);margin-bottom:12px}
.band p{color:#C9C2E6;font-size:17px;margin:0 0 22px}
.band .eyebrow{color:#C3B5FF}
.band-kits{display:flex;gap:14px;justify-content:center}
.band-kits a{display:block;transform:rotate(-3deg);transition:transform .25s}
.band-kits a:nth-child(2){transform:translateY(-14px)}
.band-kits a:nth-child(3){transform:rotate(3deg)}
.band-kits a:hover{transform:translateY(-6px)}
.band-kits img{width:150px;height:auto;border-radius:6px;box-shadow:0 14px 30px rgba(0,0,0,.35);display:block}
.two{display:grid;grid-template-columns:1.1fr 1fr;gap:56px;align-items:start}
.updates{list-style:none;margin:0;padding:0}
.updates li{display:flex;flex-direction:column;gap:2px;padding:14px 0;border-top:1px solid var(--line)}
.updates time{font-size:12.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--muted)}
.updates a{font-family:var(--display);font-size:19px;font-weight:700;color:var(--ink);text-decoration:none;line-height:1.3}
.updates a:hover{color:var(--blue)}
.method{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:26px 28px}
.method h2{font-size:26px;margin-bottom:10px}
.method p{color:var(--ink-2);font-size:16px}

/* ---------- hubs ---------- */
.hub-hero{position:relative;background:var(--ink);color:#fff;overflow:hidden;isolation:isolate}
.hub-hero>img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center 35%;z-index:-2}
.hub-hero::after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(20,15,48,.92) 0%,rgba(20,15,48,.74) 45%,rgba(20,15,48,.2) 100%);z-index:-1}
.hub-hero-in{padding:8px 24px 110px;min-height:400px;display:flex;flex-direction:column;justify-content:flex-end}
.hub-hero .crumbs{position:absolute;top:0;padding-top:18px}
.hub-hero .crumbs,.hub-hero .crumbs a{color:#CEC6EC}
.hub-hero .eyebrow{color:#C3B5FF;margin-top:56px}
.hub-hero h1{color:#fff;font-size:clamp(34px,4.8vw,58px);max-width:18ch}
.hub-hero p{max-width:60ch;font-size:18.5px;color:#E3DFF5;margin:14px 0 0}
.hub-body{padding-top:0}
.hub-hero+.hub-body:not(:has(.finder-card)){padding-top:48px}
.catnav{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 36px}
.catnav a{display:inline-flex;align-items:center;gap:8px;background:var(--card);border:1px solid var(--line);border-radius:999px;padding:7px 14px 7px 10px;font-size:14px;font-weight:600;color:var(--ink-2);text-decoration:none}
.catnav a:hover{border-color:var(--blue);color:var(--blue)}
.ngroup{margin:0 0 48px;scroll-margin-top:90px}
.ngroup-h{display:flex;gap:14px;align-items:center;margin-bottom:16px}
.ngroup-h h2{font-size:26px}
.ngroup-h p{margin:2px 0 0;color:var(--muted);font-size:15px}
.callout{background:var(--blue-50);border:1px solid var(--blue-100);border-radius:14px;padding:24px 28px;margin:12px 0 72px}
.callout h2{font-size:22px;margin-bottom:6px}
.callout p{margin:0;color:var(--ink-2)}
.guide-groups .cards:last-child{margin-bottom:72px}
.nlist{display:flex;flex-direction:column;gap:18px;padding-bottom:72px;max-width:900px}
.nitem{display:grid;grid-template-columns:240px minmax(0,1fr);gap:24px;align-items:center;background:var(--card);border:1px solid var(--line);border-radius:14px;padding:16px}
.nitem img{width:100%;aspect-ratio:3/2;object-fit:cover;border-radius:10px;display:block}
.nitem time{font-size:12.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;color:var(--muted)}
.nitem h2{font-size:22px;margin:4px 0 6px}
.nitem h2 a{color:var(--ink);text-decoration:none}
.nitem h2 a:hover{color:var(--blue)}
.nitem p{margin:0;color:var(--ink-2);font-size:15.5px}
.offlinks{list-style:none;margin:0 0 72px;padding:0;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.offlinks a{display:flex;flex-direction:column;gap:4px;height:100%;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:16px 18px;text-decoration:none;color:var(--ink)}
.offlinks a:hover{border-color:var(--blue)}
.offlinks b{font-size:16px}
.offlinks b::after{content:" ↗";color:var(--blue);font-weight:400}
.offlinks span{font-size:14px;color:var(--muted);line-height:1.45}

/* ---------- kits ---------- */
.kgrid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;margin-bottom:40px}
.kcard{position:relative;display:grid;grid-template-columns:130px minmax(0,1fr);gap:20px;background:var(--card);border:1px solid var(--line);border-radius:14px;padding:18px;transition:border-color .2s}
.kcard:hover{border-color:var(--blue)}
.kcard-img img{width:100%;height:auto;border-radius:5px;box-shadow:0 6px 16px rgba(28,22,64,.16);display:block}
.kcard h3{font-size:20px;margin:6px 0 6px}
.kcard h3 a{color:var(--ink);text-decoration:none}
.kcard h3 a::after{content:"";position:absolute;inset:0}
.kcard p{margin:0 0 10px;font-size:14.5px;color:var(--muted);line-height:1.5}
.kit-hero{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:48px;align-items:center;padding:26px 0 48px}
.kit-hero h1{font-size:clamp(30px,4vw,46px)}
.kit-hero p{color:var(--ink-2)}
.kit-cover img{width:100%;max-width:340px;height:auto;border-radius:8px;box-shadow:0 20px 44px rgba(28,22,64,.22);display:block;margin:0 auto;transform:rotate(2deg)}
.kit-buy{display:flex;flex-wrap:wrap;align-items:center;gap:12px 18px;margin-top:22px}
.kit-buy span{font-size:14px;color:var(--muted)}
.kit-buy--mid{margin:2em 0}
.chal-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:0 0 1em}
.chal{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:16px 18px}
.chal h3{font-size:18px;margin:0 0 6px}
.chal p{margin:0;font-size:15px;color:var(--ink-2)}
.check{list-style:none;padding:0 !important}
.check li{position:relative;padding-left:30px}
.check li::before{content:"";position:absolute;left:0;top:4px;width:19px;height:19px;border-radius:50%;background:var(--green-50) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20'%3E%3Cpath d='M5 10.5l3 3 7-7' fill='none' stroke='%2324704F' stroke-width='2.4' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") center/14px no-repeat}
.kit-free{background:var(--blue-50);border:1px solid var(--blue-100);border-radius:12px;padding:18px 22px;margin:2em 0}
.kit-free h2{font-size:21px;margin:0 0 4px}
.kit-free p{font-size:15px;margin:0 0 8px}
.kit-free li a{display:flex;gap:10px;align-items:baseline;padding:5px 0;text-decoration:none;color:var(--ink);font-size:15px}
.panel--buy{display:flex;flex-direction:column;align-items:center;text-align:center;gap:8px}
.panel--buy img{width:150px;height:auto;border-radius:5px;box-shadow:0 8px 20px rgba(28,22,64,.18);margin-bottom:6px}
.panel--buy b{font-size:16px}
.panel--buy p{font-size:13px;color:var(--muted);margin:2px 0 0}
.panel--buy .btn{width:100%;font-size:15px;padding:12px}

/* contact */
.contact{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:24px;margin:1.6em 0 0;box-shadow:var(--shadow)}
.contact textarea{width:100%;border:1px solid #CCC8DD;border-radius:8px;padding:10px 12px;font:inherit;font-size:16px;resize:vertical;min-height:150px}
.contact textarea:focus{outline:0;border-color:var(--blue);box-shadow:0 0 0 3px var(--blue-50)}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.form-note{font-size:13.5px;color:var(--muted);margin:4px 0 16px}
.form-status{margin:14px 0 0;font-size:15px;font-weight:600}
.form-status.ok{color:var(--green)} .form-status.err{color:var(--red)}
.rel .cards,.rel .ngrid{margin-bottom:0}
.rel.sec{padding:56px 0}

/* ads */
.ad-slot{margin:2em 0;padding:8px 0 4px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);text-align:center;min-height:120px}
.ad-slot .ad-label{display:block;font-size:10.5px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;color:var(--faint);margin-bottom:6px}
.ad-slot:has(ins[data-ad-status="unfilled"]){display:none}

/* ---------- footer ---------- */
.foot{background:#17132E;color:#C3BFD6;padding:56px 0 28px;font-size:15px}
.foot-grid{display:grid;grid-template-columns:1.6fr repeat(4,1fr);gap:32px}
.foot .brand{color:#fff}
.foot .brand-word b{color:#fff}.foot .brand-word i{color:#9893AE}
.foot p{margin:14px 0 0;max-width:40ch;line-height:1.6}
.foot-small{font-size:13px;color:#9893AE}
.foot h2{font-family:var(--sans);font-size:12.5px;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:#8C87A8;margin:4px 0 12px}
.foot ul{list-style:none;margin:0;padding:0}
.foot li{margin:0 0 8px}
.foot a{color:#E7E4F4;text-decoration:none}
.foot a:hover{color:#C3B5FF}
.foot-base{border-top:1px solid rgba(255,255,255,.12);margin-top:40px;padding-top:20px;font-size:13.5px;color:#9893AE;display:flex;flex-wrap:wrap;gap:8px 24px;justify-content:space-between}

/* ---------- responsive ---------- */
@media (max-width:1060px){
  .layout{grid-template-columns:minmax(0,1fr)}
  .side{position:static}
  .hero-in{grid-template-columns:minmax(0,1fr)}
  .hero-photo{display:none}
  .catgrid,.ngrid,.cgrid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .cards,.offlinks{grid-template-columns:repeat(2,minmax(0,1fr))}
  .tiles{grid-template-columns:repeat(2,minmax(0,1fr))}
  .tile{aspect-ratio:4/3}
  .foot-grid{grid-template-columns:repeat(2,minmax(0,1fr))}
  .foot-about{grid-column:1/-1}
  .two,.band-in{grid-template-columns:minmax(0,1fr);gap:32px}
  .kit-hero{grid-template-columns:minmax(0,1fr)}
  .kit-cover{order:-1}
  .kit-cover img{max-width:220px}
}
@media (max-width:860px){
  .nav{display:none;position:absolute;left:0;right:0;top:66px;background:var(--card);flex-direction:column;align-items:stretch;padding:10px 16px 16px;border-bottom:1px solid var(--line);box-shadow:var(--shadow);max-height:calc(100vh - 100px);overflow-y:auto}
  .nav.open{display:flex}
  .burger{display:block}
  .more-btn{display:none}
  .more-list{display:flex;position:static;box-shadow:none;border:0;border-top:1px solid var(--line-2);border-radius:0;padding:6px 0 0;margin-top:6px;min-width:0}
  .calc-body{grid-template-columns:minmax(0,1fr)}
  .calc-in{border-right:0;border-bottom:1px solid var(--line-2)}
  .hero-fig{aspect-ratio:16/9;margin-bottom:28px}
  .nstrip{grid-template-columns:minmax(0,1fr)}
  .nstrip>div{border-left:0;border-top:1px solid var(--line-2)}
  .nstrip>div:first-child{border-top:0}
  .hub-hero-in{min-height:360px}
  .hub-hero::after{background:linear-gradient(180deg,rgba(20,15,48,.4) 0%,rgba(20,15,48,.9) 70%)}
  .kgrid{grid-template-columns:minmax(0,1fr)}
  .nitem{grid-template-columns:minmax(0,1fr)}
}
@media (max-width:620px){
  body{font-size:16.5px}
  .wrap{padding:0 16px}
  .indep{font-size:11.5px}
  .ngrid,.cgrid,.cards,.offlinks,.chal-grid{grid-template-columns:minmax(0,1fr)}
  .catgrid{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
  .cat{padding:14px}.cat b{font-size:16px}
  .tiles{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
  .tile-txt b{font-size:17px}.tile-txt small{display:none}
  .stats{grid-template-columns:repeat(2,minmax(0,1fr))}
  .calc-in,.calc-out{padding:16px}
  .prose{font-size:17px}
  .dek{font-size:18px}
  .hub-hero-in{padding:8px 16px 96px}
  .finder-card{padding:16px;margin-top:-70px}
  .finder-box{flex-wrap:wrap;padding:6px 6px 6px 12px}
  .finder-box .btn{width:100%}
  .kcard{grid-template-columns:90px minmax(0,1fr);gap:14px}
  .foot-grid{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
  .band-kits img{width:96px}
  .contact .row2{grid-template-columns:minmax(0,1fr)}
}
@media (prefers-reduced-motion:reduce){*{transition:none !important}}
@media print{.top,.indep,.foot,.side,.ad-slot{display:none}}

/* ================= 787TAX additions ================= */
.hero{background:linear-gradient(180deg,var(--card) 0%,var(--card) 70%,var(--paper) 100%)}
.hero h1 em{font-style:italic;font-weight:500;color:var(--blue)}
.tasks{display:flex;flex-wrap:wrap;gap:10px;margin-top:6px}
.tasks a{display:inline-flex;align-items:center;gap:8px;background:var(--card);border:1.5px solid var(--ink);border-radius:999px;padding:9px 16px;font-weight:600;font-size:15px;color:var(--ink);text-decoration:none;transition:background .2s,color .2s}
.tasks a::after{content:"→";color:var(--amber);font-weight:700}
.tasks a:hover{background:var(--ink);color:#fff}
.hero-photo img{aspect-ratio:4/5}
.dates{background:var(--blue);color:#fff;padding:22px 0}
.dates-in{display:flex;align-items:center;gap:28px}
.dates h2{color:#fff;font-size:21px;white-space:nowrap}
.dates ol{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;flex:1}
.dates li a{display:flex;gap:12px;align-items:center;color:#E6E2F6;text-decoration:none;font-size:14px;line-height:1.35}
.dates li a:hover span{color:#fff;text-decoration:underline}
.dates time{display:flex;flex-direction:column;align-items:center;justify-content:center;min-width:58px;height:58px;border-radius:10px;background:rgba(255,255,255,.1);border:1px solid rgba(255,255,255,.22);font-size:11px;text-transform:uppercase;letter-spacing:.06em;color:#BFD9E0}
.dates time b{font-family:var(--display);font-size:24px;line-height:1;color:#fff;letter-spacing:0}
.dates .more{color:#C3B5FF;white-space:nowrap}
.tiles .tile{aspect-ratio:4/3}
.tiles{grid-template-columns:repeat(3,minmax(0,1fr))}
.tiles--sm{grid-template-columns:repeat(5,minmax(0,1fr));gap:12px;margin-bottom:72px}
.tiles--sm .tile{aspect-ratio:1/1}.tiles--sm .tile-txt b{font-size:17px}
.two-calc{display:grid;grid-template-columns:minmax(0,4fr) minmax(0,7fr);gap:44px;align-items:start}
.two-calc h2{font-size:clamp(26px,3vw,36px);margin-bottom:10px}
.two-calc p{color:var(--ink-2)}
.two-calc .calc{margin:0}
.cgrid--stack{grid-template-columns:minmax(0,1fr);gap:10px;margin-top:20px}
.cgrid--stack .ccard{flex-direction:row;align-items:center;padding:14px 16px}
.cgrid--stack .ccard p{display:none}
.cgrid--stack .ccard h3{font-size:17px}
.calc-demo{margin:36px 0 72px}
.calc-link{display:flex !important;gap:12px;align-items:center}
.band-list{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:2px}
.band-list a{display:block;padding:11px 0;border-bottom:1px solid rgba(255,255,255,.18);color:#fff;text-decoration:none;font-family:var(--display);font-size:19px}
.band-list a:hover{color:#C3B5FF}
.band .btn--light{color:var(--blue)}
.band .eyebrow{color:#C3B5FF}
.helpbox{background:var(--amber-50);border:1px solid var(--amber-100);border-radius:12px;padding:16px 20px;margin:1.8em 0}
.helpbox b{display:block;font-family:var(--display);font-size:19px;margin-bottom:4px}
.helpbox p{margin:0;font-size:15.5px;color:var(--ink-2)}
.hub-hero{position:relative}
.hub-hero:not(:has(img)){background:var(--blue)}
.hub-body{padding-top:48px}
.cards--hub{grid-template-columns:repeat(6,minmax(0,1fr))}
.cards--hub .card{grid-column:span 2}
.cards--hub .card--half{grid-column:span 3}
.cards--hub .card--half h3{font-size:24px}
.cards--hub .card--full{grid-column:1/-1;display:grid;grid-template-columns:1.4fr 1fr}
.cards--hub .card--full .card-img{aspect-ratio:auto;height:100%;min-height:320px}
.cards--hub .card--full .card-body{display:flex;flex-direction:column;justify-content:center;padding:30px 34px}
.cards--hub .card--full h3{font-size:28px}
.calc-in .fld input[type=date]{font-variant-numeric:tabular-nums}
.calc .chk{font-size:14px}
@media (max-width:1060px){
  .dates-in{flex-direction:column;align-items:flex-start;gap:14px}
  .dates ol{grid-template-columns:repeat(2,minmax(0,1fr));width:100%}
  .two-calc{grid-template-columns:minmax(0,1fr)}
  .tiles{grid-template-columns:repeat(2,minmax(0,1fr))}
  .tiles--sm{grid-template-columns:repeat(3,minmax(0,1fr))}
  .cards--hub{grid-template-columns:repeat(2,minmax(0,1fr))}
  .cards--hub .card,.cards--hub .card--half{grid-column:span 1}
}
@media (max-width:860px){
  .cards--hub .card--full{display:flex}
  .cards--hub .card--full .card-img{aspect-ratio:3/2;height:auto;min-height:0}
  .cards--hub .card--full .card-body{padding:20px 22px 22px}
}
@media (max-width:620px){
  .dates ol{grid-template-columns:minmax(0,1fr)}
  .tiles,.tiles--sm{grid-template-columns:repeat(2,minmax(0,1fr));gap:10px}
  .cards--hub{grid-template-columns:minmax(0,1fr)}
  .tasks a{font-size:14px;padding:8px 13px}
}

/* ---------- language switch ---------- */
.nav a.lang-switch{margin-left:8px;border:1.5px solid var(--line);color:var(--blue);font-size:14px;padding:6px 12px;border-radius:999px}
.nav a.lang-switch:hover{border-color:var(--blue);background:var(--blue-50)}
@media (max-width:860px){.nav a.lang-switch{margin:8px 0 0;align-self:flex-start}}
.contact--lead .chk a{color:var(--blue)}

/* ---------- CaudalRelicto additions ---------- */
.top-cta{flex:none;background:var(--blue);color:#fff;text-decoration:none;font-weight:600;font-size:14.5px;padding:8px 16px;border-radius:999px;transition:background .15s}
.top-cta:hover{background:var(--blue-2);color:#fff}
.hero h1 em{font-style:italic;font-weight:500;color:var(--blue)}
/* key deadlines: one even grid, every cell the same anatomy */
.keys{background:var(--blue-2);color:#fff;padding:30px 0 34px}
.keys-head{display:flex;align-items:baseline;justify-content:space-between;gap:16px;margin-bottom:18px}
.keys-head h2{color:#fff;font-size:22px}
.keys-head .more{color:#C3B5FF;font-weight:600;font-size:15px;white-space:nowrap;text-decoration:none}
.keys-head .more:hover{text-decoration:underline}
.keys-grid{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}
.keys-grid a{display:grid;grid-template-columns:76px minmax(0,1fr);align-items:center;gap:14px;height:100%;padding:14px 16px;border-radius:12px;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.16);color:#E6E2F6;text-decoration:none;transition:background .15s,border-color .15s}
.keys-grid a:hover{background:rgba(255,255,255,.13);border-color:rgba(232,201,138,.6)}
.key-n{display:flex;flex-direction:column;align-items:center;justify-content:center;width:76px;height:68px;border-radius:10px;background:#fff;color:var(--blue-2);font-size:12px;font-weight:600;letter-spacing:.06em;text-transform:uppercase}
.key-n b{font-family:var(--display);font-size:30px;line-height:1;letter-spacing:-.01em;text-transform:none;color:var(--ink)}
.key-t{font-size:14.5px;line-height:1.4}
@media (max-width:1000px){.keys-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:560px){.keys-grid{grid-template-columns:minmax(0,1fr)}.keys-head{flex-direction:column;gap:4px}}
/* five steps */
.steps{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:14px;counter-reset:s}
.steps a{position:relative;display:flex;flex-direction:column;gap:6px;height:100%;padding:20px 18px 20px;border:1px solid var(--line);border-radius:12px;background:var(--card);color:var(--ink);text-decoration:none;transition:border-color .15s,box-shadow .15s}
.steps a:hover{border-color:var(--blue);box-shadow:var(--shadow)}
.step-n{display:inline-flex;align-items:center;justify-content:center;width:34px;height:34px;border-radius:50%;background:var(--blue-50);color:var(--blue);font-family:var(--display);font-weight:700;font-size:18px;margin-bottom:6px}
.steps b{font-family:var(--display);font-size:19px;line-height:1.25}
.steps span:last-child{font-size:14.5px;color:var(--muted);line-height:1.45}
@media (max-width:1000px){.steps{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:560px){.steps{grid-template-columns:minmax(0,1fr)}}
.band-call{margin:18px 0 0;font-size:15.5px;color:#C9C2E6}
.band-call a{color:#fff;font-weight:600}
.updates--q a{font-size:18px}
.pill{display:inline-block;font-size:11.5px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;border-radius:999px;padding:2px 8px;margin-left:6px;vertical-align:2px}
.pill--past{background:var(--red-50);color:var(--red)}
.calc-in .calc-note{margin-top:4px}
@media (max-width:860px){.top-cta{margin-left:auto}.burger{margin-left:10px}}
@media (max-width:400px){.top-cta{padding:7px 12px;font-size:13.5px}}
@media (max-width:860px){.top-cta{order:2}.burger{order:3}}
.calc-in .row2{align-items:end}
.calc-table td:last-child{white-space:nowrap;text-align:right}


/* ---------- 990IRS additions ---------- */
.nav-phone{font-family:var(--mono)!important;font-weight:600!important;color:var(--blue)!important}
.hero h1 em{font-style:italic;font-weight:500;color:var(--amber)}
.hero-cta{display:flex;flex-wrap:wrap;gap:10px;margin:26px 0 18px}
.btn--lg{font-size:17px;padding:14px 24px}
.ticks{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:8px 22px;font-size:15px;color:var(--ink-2)}
.ticks li{display:flex;align-items:center;gap:8px}
.ticks li::before{content:"";width:18px;height:18px;border-radius:50%;background:var(--green-50) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 18 18'%3E%3Cpath d='M5 9.5l2.5 2.5L13 6.5' fill='none' stroke='%231E7A5E' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") center/18px no-repeat;flex:none}
.cta-box{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:18px 28px;align-items:center;background:var(--blue);color:#E7E4F4;border-radius:14px;padding:24px 26px;margin:2.2em 0}
.cta-box b{display:block;font-family:var(--display);font-size:22px;color:#fff;margin-bottom:4px}
.cta-box p{margin:0;font-size:15.5px;color:#D6D0EE}
.cta-actions{display:flex;flex-direction:column;gap:8px}
.cta-box .btn{background:#fff;color:var(--blue)}.cta-box .btn:hover{background:var(--amber-50)}
.cta-box .btn--ghost{background:transparent;color:#fff;border:1.5px solid rgba(255,255,255,.4)}.cta-box .btn--ghost:hover{background:rgba(255,255,255,.1);color:#fff}
@media (max-width:700px){.cta-box{grid-template-columns:minmax(0,1fr)}.cta-actions{flex-direction:row;flex-wrap:wrap}}
.head-cta{display:flex;flex-wrap:wrap;gap:10px;margin:18px 0 0}
/* radios in tools */
.rad{border:0;margin:0 0 14px;padding:0}
.rad legend{font-size:14px;font-weight:600;color:var(--ink-2);margin-bottom:8px;padding:0}
.rad label{display:flex;align-items:center;gap:10px;padding:10px 12px;border:1px solid var(--line);border-radius:9px;margin-bottom:6px;cursor:pointer;background:#fff;font-size:15px;transition:border-color .15s,background .15s}
.rad label:hover{border-color:var(--blue-100)}
.rad input{accent-color:var(--amber);margin:0}
.rad label:has(input:checked){border-color:var(--amber);background:var(--amber-50)}
.fld-h{font-size:12.5px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--muted);margin:14px 0 8px}
.row3{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}
@media (max-width:560px){.row3{grid-template-columns:repeat(2,minmax(0,1fr))}}
.result{display:block}
.verdict{border-radius:12px;padding:16px 18px;background:var(--amber-50);border:1px solid var(--amber-100);margin-bottom:12px}
.verdict b{display:block;font-family:var(--display);font-size:24px;color:var(--ink);margin-bottom:4px}
.verdict span{font-size:15px;color:var(--ink-2)}
.verdict.ok{background:var(--green-50);border-color:#BFE3D4}
.verdict.bad{background:var(--red-50);border-color:#EFC6BC}
/* glance */
.glance{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:20px}
.glance a{display:flex;flex-direction:column;gap:3px;padding:12px 14px;border:1px solid var(--line);border-radius:10px;background:var(--card);text-decoration:none;color:var(--ink-2);font-size:14px;line-height:1.4;transition:border-color .15s}
.glance a:hover{border-color:var(--amber)}
.glance b{font-family:var(--mono);font-size:16px;color:var(--blue)}
/* services */
.sgrid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px}
.scard{display:flex;flex-direction:column;gap:6px;padding:20px;border:1px solid var(--line);border-radius:12px;background:var(--card);scroll-margin-top:90px}
.scard h3{font-size:19px;line-height:1.25}.scard h3 a{color:var(--ink);text-decoration:none}.scard h3 a:hover{color:var(--amber)}
.scard p{margin:0;font-size:14.5px;color:var(--muted);line-height:1.5}
.scard .more{margin-top:auto;padding-top:8px;font-weight:600;font-size:14.5px;text-decoration:none}
.scard:target{border-color:var(--amber);box-shadow:0 0 0 3px var(--amber-50)}
@media (max-width:1060px){.sgrid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:560px){.sgrid{grid-template-columns:minmax(0,1fr)}}
.kicker{font-size:12px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--amber)}
.process{margin:56px 0 24px}
.steps{grid-template-columns:repeat(3,minmax(0,1fr))!important}
.steps li{display:flex;flex-direction:column;gap:6px;padding:20px 18px;border:1px solid var(--line);border-radius:12px;background:var(--card)}
.steps li b{font-family:var(--display);font-size:19px;line-height:1.25}
.steps li span:last-child{font-size:14.5px;color:var(--muted);line-height:1.5}
@media (max-width:860px){.steps{grid-template-columns:repeat(2,minmax(0,1fr))!important}}
@media (max-width:560px){.steps{grid-template-columns:minmax(0,1fr)!important}}
.extras{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:8px 0 24px}
.extra{padding:20px 22px;border-radius:12px;background:var(--blue-50)}
.extra h3{font-size:19px;margin-bottom:6px}.extra p{margin:0;font-size:15px;color:var(--ink-2)}
@media (max-width:700px){.extras{grid-template-columns:minmax(0,1fr)}}
.why{list-style:none;margin:0;padding:0;display:grid;gap:10px}
.why li{padding:14px 16px;border-radius:10px;background:rgba(255,255,255,.08);border:1px solid rgba(255,255,255,.14);color:#D6D0EE;font-size:15.5px;line-height:1.5}
.why b{color:#fff}
/* resources hub */
.chips{display:flex;flex-wrap:wrap;gap:8px;margin:0 0 36px}
.chips a{padding:8px 14px;border-radius:999px;border:1.5px solid var(--line);background:var(--card);font-weight:600;font-size:14.5px;color:var(--ink-2);text-decoration:none}
.chips a:hover{border-color:var(--amber);color:var(--amber)}
.rgroup{margin:0 0 44px;scroll-margin-top:90px}
.rlist{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}
.ritem{display:flex;flex-direction:column;gap:4px;padding:16px 18px;border:1px solid var(--line);border-radius:12px;background:var(--card);text-decoration:none;color:var(--ink-2);transition:border-color .15s,box-shadow .15s}
.ritem:hover{border-color:var(--amber);box-shadow:var(--shadow)}
.ritem b{font-family:var(--display);font-size:19px;color:var(--ink);line-height:1.3}
.ritem span:last-child{font-size:14.5px;color:var(--muted);line-height:1.5}
@media (max-width:700px){.rlist{grid-template-columns:minmax(0,1fr)}}
.cgrid--3{grid-template-columns:repeat(3,minmax(0,1fr))}
@media (max-width:860px){.cgrid--3{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:560px){.cgrid--3{grid-template-columns:minmax(0,1fr)}}
.panel--call{background:var(--blue);color:#D6D0EE;border-color:var(--blue)}
.panel--call h2{color:#fff!important}
.panel--call p{font-size:15px;margin:0 0 12px}
.panel--call a{color:#fff}
.panel--call .btn{background:#fff;color:var(--blue);width:100%;margin-bottom:8px}
.call{display:block;font-family:var(--mono);font-weight:600;font-size:18px;color:#fff;text-decoration:none;text-align:center}
.addr{font-size:14px!important;color:#C9C2E6}
.faq--home details{background:var(--card)}
/* upcoming deadlines */
.dates{background:var(--blue-2);color:#fff;padding:28px 0 32px}
.dates-head{display:flex;align-items:baseline;justify-content:space-between;gap:16px;margin-bottom:16px}
.dates-head h2{color:#fff;font-size:22px}
.dates-head .more{color:#C3B5FF;font-weight:600;font-size:15px;white-space:nowrap;text-decoration:none}
.dates-grid{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}
.dates-grid a{display:grid;grid-template-columns:72px minmax(0,1fr);align-items:center;gap:14px;height:100%;padding:14px 16px;border-radius:12px;background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.16);color:#E6E2F6;text-decoration:none;transition:background .15s,border-color .15s}
.dates-grid a:hover{background:rgba(255,255,255,.13);border-color:rgba(195,181,255,.6)}
.dates-grid time{display:flex;flex-direction:column;align-items:center;justify-content:center;width:72px;height:68px;border-radius:10px;background:#fff;color:var(--muted)}
.dates-grid time b{font-family:var(--display);font-size:30px;line-height:1;color:var(--ink)}
.dates-grid time span{font-size:11px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;margin-top:3px;white-space:nowrap}
.dates-t{font-size:13.5px;line-height:1.4;color:#D6D0EE}.dates-t b{display:block;color:#fff;font-size:15px;margin-bottom:2px}
@media (max-width:1000px){.dates-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:560px){.dates-grid{grid-template-columns:minmax(0,1fr)}.dates-head{flex-direction:column;gap:4px}}
.calc-table td:last-child{white-space:nowrap;text-align:right}
.prose code{font-family:var(--mono)}
.top-cta{background:var(--amber)}.top-cta:hover{background:#5A43C4}
.dates-grid a{grid-template-columns:82px minmax(0,1fr)}
.dates-grid time{width:82px}
.dates-grid time span{font-size:10.5px;letter-spacing:.04em}