:root {
  --navy:#062f59;
  --navy-deep:#042544;
  --gold:#f1b71c;
  --gold-deep:#cc9300;
  --ink:#0c2b52;
  --muted:#53677f;
  --line:#dde5ed;
  --light:#f7f9fb;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:96px}
body{margin:0;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Arial,sans-serif;color:var(--ink);background:#fff;line-height:1.45} section[id],main[id],footer[id]{scroll-margin-top:96px}
a{text-decoration:none;color:inherit}
img{max-width:100%;display:block}
.wrap{width:min(1380px,calc(100% - 56px));margin:auto}

header{background:#fff;position:sticky;top:0;z-index:50;border-bottom:1px solid #edf0f3}
.nav{min-height:88px;display:flex;align-items:center;gap:32px}
.logo{flex:0 0 auto}
.logo img{width:318px;height:72px;object-fit:contain;object-position:left center}
.navlinks{margin-left:auto;display:flex;align-items:center;gap:34px;font-size:15px;font-weight:500}
.navlinks a.active{position:relative}
.navlinks a.active:after{content:"";position:absolute;left:0;right:0;height:3px;background:var(--gold);bottom:-13px;border-radius:2px}
.nav-cta{background:linear-gradient(180deg,#e0a200,#c99100);color:#fff;padding:16px 28px;border-radius:8px;font-weight:800;letter-spacing:.3px}
.menu{display:none;margin-left:auto;border:0;background:none;font-size:34px;color:var(--navy)}
.header-script{font-family:cursive;color:#1a5b95;font-size:20px;line-height:1.05;text-align:center;transform:rotate(-5deg);width:130px}

.hero{background:var(--navy);color:white;overflow:hidden}
.hero-grid{display:grid;grid-template-columns:1.03fr .97fr;min-height:470px}
.hero-copy{padding:54px 34px 42px 0;display:flex;flex-direction:column;justify-content:center}
.hero-kicker{font-size:22px;margin-bottom:10px}
.hero-kicker b{color:var(--gold)}
.hero h1{font-size:clamp(54px,5.7vw,82px);line-height:.94;margin:0 0 22px;font-weight:800;letter-spacing:-2px}
.hero h1 .goldword{color:var(--gold)}
.hero-desc{font-size:22px;line-height:1.42;max-width:700px;margin:0 0 26px;color:#f7fbff}
.hero-actions{display:flex;gap:24px;align-items:center;flex-wrap:wrap}
.btn-primary{display:inline-flex;align-items:center;gap:14px;background:linear-gradient(90deg,#f4bf26,#e3a708);color:#0e2b4a;font-weight:800;padding:16px 28px;border-radius:8px;min-height:56px}
.watch{display:flex;align-items:center;gap:14px}
.play{width:56px;height:56px;border:3px solid white;border-radius:50%;display:grid;place-items:center;font-size:24px}
.watch strong{display:block;font-size:18px}
.watch span{display:block;font-size:14px;color:#e5edf5}

.hero-trust{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:28px}
.hero-trust-item{display:grid;grid-template-columns:58px 1fr;gap:12px;align-items:center}
.hero-trust-item svg{width:50px;height:50px;stroke:white;stroke-width:2.4;fill:none;stroke-linecap:round;stroke-linejoin:round}
.hero-trust-item:nth-child(1) svg{stroke:white}
.hero-trust-item strong{display:block;font-size:15px}
.hero-trust-item span{display:block;font-size:12px;color:#e5edf5;margin-top:2px}

.hero-photo{min-height:470px;background:url('images/hero.jpg') center/cover no-repeat;position:relative}
.hero-photo:before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(6,47,89,.18),rgba(6,47,89,0) 28%)}

.services{background:linear-gradient(#fff,#fbfcfd);padding:18px 0 20px}
.services-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}
.service-card{border:1px solid var(--line);border-radius:8px;background:white;padding:22px 28px 24px;box-shadow:0 7px 18px rgba(7,42,74,.05)}
.card-top{display:flex;align-items:center;gap:16px;margin-bottom:8px}
.icon-circle{width:66px;height:66px;border-radius:50%;display:grid;place-items:center;flex:0 0 auto;background:#0d4e91}
.icon-circle.gold{background:#d89f05}
.icon-circle svg{width:42px;height:42px;stroke:white;stroke-width:2.3;fill:none;stroke-linecap:round;stroke-linejoin:round}
.service-card h3{margin:0;color:#082f5d;font-size:27px;line-height:1.05}
.service-card .sub{margin-top:5px;font-size:13px;font-weight:800;color:#0b4b91;text-transform:uppercase}
.service-card.goldcard .sub{color:#c78f00}
.service-card p{font-size:17px;margin:16px 0 10px;color:#203b5c}
.bullets{list-style:none;padding:0;margin:0 0 16px}
.bullets li{position:relative;padding-left:29px;font-size:17px;margin:6px 0;color:#14365d}
.bullets li:before{content:"✓";position:absolute;left:0;top:1px;width:19px;height:19px;border-radius:50%;display:grid;place-items:center;background:#0d4e91;color:white;font-size:12px;font-weight:900}
.goldcard .bullets li:before{background:#d89f05}
.learn{display:flex;align-items:center;justify-content:center;gap:14px;min-height:48px;background:#073763;color:white;border-radius:6px;font-weight:800;text-transform:uppercase}
.goldcard .learn{background:linear-gradient(90deg,#e0a306,#f1bd24);color:#16324f}

.cta{position:relative;background:url('images/cta-bg.jpg') center/cover no-repeat;color:#fff;overflow:hidden}
.cta:before{content:"";position:absolute;inset:0;background:rgba(3,43,80,.82)}
.cta .wrap{position:relative;z-index:1}
.cta-grid{display:grid;grid-template-columns:.72fr 1.45fr .73fr;align-items:center;gap:38px;min-height:135px}
.cta-title{font-size:39px;font-weight:800;line-height:.95;color:white}
.cta-title span{color:var(--gold)}
.cta-copy{border-left:4px solid white;padding-left:36px;font-size:17px;line-height:1.45}
.cta-action{text-align:center}
.cta-action .btn-primary{width:100%;justify-content:center}
.cta-action small{display:block;margin-top:7px;font-size:13px}

footer{background:#fff;border-top:1px solid #e5eaf0}
.footer-row{display:flex;justify-content:space-between;gap:20px;padding:16px 0;color:#607086;font-size:12px}

@media(max-width:1020px){
 .wrap{width:min(100% - 36px,1380px)}
 .logo img{width:238px}
 .header-script{display:none}
 .navlinks{gap:20px;font-size:14px}
 .hero-grid{grid-template-columns:1fr}
 .hero-copy{padding:44px 0 34px}
 .hero-photo{min-height:420px;background-position:center 18%}
 .services-grid{grid-template-columns:1fr}
 .cta-grid{grid-template-columns:1fr;gap:20px;padding:26px 0}
 .cta-copy{border-left:0;border-top:3px solid white;padding:20px 0 0}
 .cta-action{text-align:left}
 .cta-action .btn-primary{width:auto}
}

@media(max-width:760px){
 .nav{min-height:68px}
 .logo img{width:178px;height:54px}
 .navlinks{display:none;position:absolute;top:68px;left:0;right:0;background:white;flex-direction:column;align-items:stretch;padding:18px 24px 24px;border-bottom:1px solid #e5e9ef;box-shadow:0 12px 20px rgba(0,0,0,.06)}
 .navlinks.open{display:flex}
 .navlinks a{padding:9px 0}
 .navlinks a.active:after{display:none}
 .nav-cta{text-align:center}
 .menu{display:block}
 .hero h1{font-size:54px;line-height:.96;letter-spacing:-1.5px}
 .hero-kicker{font-size:18px}
 .hero-desc{font-size:18px}
 .hero-actions{display:grid;grid-template-columns:1fr}
 .btn-primary{width:100%;justify-content:center}
 .watch{justify-content:flex-start}
 .hero-trust{grid-template-columns:1fr;gap:14px}
 .hero-trust-item{grid-template-columns:50px 1fr}
 .hero-trust-item svg{width:44px;height:44px}
 .hero-photo{min-height:390px}
 .services{padding:14px 0 18px}
 .service-card{padding:20px}
 .service-card h3{font-size:25px}
 .service-card p,.bullets li{font-size:16px}
 .cta-title{font-size:34px}
 .footer-row{display:block;text-align:center}
 .footer-row div+div{margin-top:5px}
}

@media(max-width:520px){
 .wrap{width:min(100% - 26px,1380px)}
 .logo img{width:168px}
 .hero-copy{padding:28px 0 22px}
 .hero h1{font-size:48px}
 .hero-desc{font-size:17px}
 .hero-photo{min-height:330px}
 .service-card{padding:17px}
 .card-top{align-items:flex-start}
 .icon-circle{width:58px;height:58px}
 .icon-circle svg{width:36px;height:36px}
 .cta-grid{min-height:0}
 .cta-copy{font-size:16px}
}

@media (max-height:520px) and (orientation:landscape) and (max-width:950px){
  html{scroll-padding-top:58px}
  section[id],main[id],footer[id]{scroll-margin-top:58px}
  .nav{min-height:58px}
  .logo img{width:150px;height:46px}
  .menu{font-size:30px}
  .navlinks{top:58px;max-height:calc(100vh - 58px);overflow:auto;padding:12px 20px 16px}
  .hero-grid{grid-template-columns:1.08fr .92fr;min-height:auto}
  .hero-copy{padding:22px 18px 20px 0}
  .hero-kicker{font-size:15px;margin-bottom:6px}
  .hero h1{font-size:42px;line-height:.96;letter-spacing:-1px;margin-bottom:12px}
  .hero-desc{font-size:15px;line-height:1.35;margin-bottom:14px}
  .hero-actions{display:flex;gap:12px}
  .btn-primary{min-height:44px;padding:10px 18px;width:auto}
  .watch{gap:10px}
  .play{width:44px;height:44px;font-size:18px;border-width:2px}
  .watch strong{font-size:15px}
  .watch span{font-size:12px}
  .hero-trust{grid-template-columns:repeat(3,1fr);gap:10px;margin-top:14px}
  .hero-trust-item{grid-template-columns:38px 1fr;gap:8px}
  .hero-trust-item svg{width:34px;height:34px}
  .hero-trust-item strong{font-size:12px}
  .hero-trust-item span{font-size:10px}
  .hero-photo{min-height:315px;background-position:center 20%}
  .services{padding:12px 0}
  .services-grid{grid-template-columns:repeat(3,1fr);gap:10px}
  .service-card{padding:14px 14px 16px}
  .card-top{gap:10px}
  .icon-circle{width:50px;height:50px}
  .icon-circle svg{width:31px;height:31px}
  .service-card h3{font-size:20px}
  .service-card .sub{font-size:10px}
  .service-card p,.bullets li{font-size:12px}
  .bullets li{padding-left:23px;margin:4px 0}
  .learn{min-height:40px;font-size:12px}
  .cta-grid{grid-template-columns:.75fr 1.5fr .75fr;gap:18px;padding:18px 0}
  .cta-title{font-size:29px}
  .cta-copy{border-top:0;border-left:3px solid #fff;padding:0 0 0 20px;font-size:13px}
  .cta-action{text-align:center}
  .cta-action .btn-primary{width:100%}
  footer{font-size:11px}
}


@media(max-width:520px){
  .hero-trust{margin-top:22px}
  .hero-trust-item{padding:2px 0}
  .services-grid{gap:14px}
  .cta-grid{gap:16px;padding:24px 0}
  .cta-title{font-size:32px}
  .cta-copy{padding-top:16px}
  .footer-row{padding:14px 0;font-size:11px;line-height:1.45}
}


/* v3 landscape composition correction */
@media (max-height:520px) and (orientation:landscape) and (max-width:950px){
  /* Give the photo enough horizontal room and deliberately anchor the subject. */
  .hero-grid{
    grid-template-columns:minmax(0,56%) minmax(0,44%);
  }
  .hero-copy{
    position:relative;
    z-index:2;
  }
  .hero-photo{
    min-height:315px;
    background-size:cover;
    background-position:35% center;
  }
  .hero-photo:before{
    background:linear-gradient(90deg,rgba(6,47,89,.08),rgba(6,47,89,0) 18%);
  }

  /* The service-card row was also beginning underneath the sticky header when
     scrolling in landscape. Keep a little breathing room at the top. */
  .services{
    scroll-margin-top:62px;
  }
}

/* Extra-wide, very short phone landscape (iPhone-class) */
@media (min-width:700px) and (max-width:950px) and (max-height:450px) and (orientation:landscape){
  .hero-grid{
    grid-template-columns:minmax(0,53%) minmax(0,47%);
  }
  .hero h1{
    font-size:38px;
  }
  .hero-photo{
    background-position:30% center;
  }
}


/* v4: landscape hero subject + equal-height service-card alignment */
@media (max-height:520px) and (orientation:landscape) and (max-width:950px){
  /* Keep the approved two-column hero, but show the person instead of cropping him at the seam. */
  .hero-grid{
    grid-template-columns:minmax(0,50%) minmax(0,50%);
  }
  .hero-photo{
    min-height:330px;
    background-size:cover;
    background-position:18% center;
  }

  /* Make all three cards true equal-height flex columns. */
  .services-grid{
    align-items:stretch;
  }
  .service-card{
    display:flex;
    flex-direction:column;
    height:100%;
  }
  .service-card .card-top{
    min-height:58px;
  }
  .service-card p{
    min-height:52px;
    margin-bottom:8px;
  }
  .service-card .bullets{
    flex:1 1 auto;
    margin-bottom:14px;
  }
  .service-card .learn{
    margin-top:auto;
    width:100%;
  }
}

@media (min-width:700px) and (max-width:950px) and (max-height:450px) and (orientation:landscape){
  .hero-grid{
    grid-template-columns:minmax(0,49%) minmax(0,51%);
  }
  .hero-photo{
    background-position:15% center;
  }
}


/* v5 final QA batch: responsive containment, deliberate landscape composition,
   and synchronized service-card rhythm. */
.hero-copy,.hero-trust,.hero-trust-item,.service-card,.card-top{min-width:0}
.hero-copy{overflow:hidden}
.hero-trust-item>div{min-width:0}
.hero-trust-item strong,.hero-trust-item span{overflow-wrap:break-word}
.hero-actions{align-items:center}

/* Desktop/tablet cards: align the major content zones, not just the buttons. */
@media (min-width:701px){
  .services-grid{align-items:stretch}
  .service-card{display:grid;grid-template-rows:96px 78px 1fr 52px;height:100%;box-sizing:border-box}
  .service-card .card-top{align-self:start}
  .service-card p{margin:12px 0 10px;align-self:start}
  .service-card .bullets{margin:0 0 14px;align-self:start}
  .service-card .learn{align-self:end;margin-top:0}
}

/* Phone portrait: keep the approved stacked composition and guarantee containment. */
@media (max-width:700px) and (orientation:portrait){
  .hero-copy{overflow:hidden}
  .hero-trust-item{width:100%;box-sizing:border-box}
  .hero-trust-item strong,.hero-trust-item span{max-width:100%}
  .hero-photo{background-position:32% center}
}

/* Phone landscape is intentionally NOT a squeezed desktop hero.
   Stack the copy and image, then use a wide image crop that keeps the man and mug. */
@media (max-height:520px) and (orientation:landscape) and (max-width:950px){
  html{scroll-padding-top:58px}
  section[id],main[id],footer[id]{scroll-margin-top:58px}
  .nav{min-height:58px}
  .logo img{width:150px;height:46px}
  .navlinks{top:58px;max-height:calc(100vh - 58px);overflow:auto}

  .hero-grid{display:grid;grid-template-columns:1fr;min-height:0}
  .hero-copy{padding:22px 24px 18px;overflow:hidden}
  .hero h1{font-size:40px;line-height:.98;margin-bottom:12px}
  .hero-desc{font-size:15px;line-height:1.38;margin-bottom:14px;max-width:760px}
  .hero-actions{display:block}
  .btn-primary{width:auto;min-width:260px;min-height:44px;padding:10px 22px}
  .hero-trust{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:18px}
  .hero-trust-item{grid-template-columns:42px minmax(0,1fr);gap:10px;align-items:center;overflow:hidden}
  .hero-trust-item svg{width:38px;height:38px}
  .hero-trust-item strong{font-size:13px;line-height:1.2}
  .hero-trust-item span{font-size:11px;line-height:1.25}
  .hero-photo{min-height:300px;background-size:cover;background-position:36% 58%;overflow:hidden}

  .services{padding:16px 0}
  .services-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;align-items:stretch}
  .service-card{display:grid;grid-template-rows:86px 74px 1fr 44px;height:100%;padding:15px;box-sizing:border-box}
  .service-card .card-top{min-height:0;align-self:start}
  .service-card h3{font-size:20px;line-height:1.04}
  .service-card .sub{font-size:10px;line-height:1.2}
  .service-card p{font-size:12px;line-height:1.35;min-height:0;margin:10px 0 8px;align-self:start}
  .service-card .bullets{margin:0 0 10px;align-self:start}
  .bullets li{font-size:12px;line-height:1.25;margin:5px 0}
  .service-card .learn{min-height:40px;margin-top:0;align-self:end}
}

@media (min-width:700px) and (max-width:950px) and (max-height:450px) and (orientation:landscape){
  .hero h1{font-size:38px}
  .hero-photo{min-height:285px;background-position:36% 58%}
}




/* v6: approved portrait/landscape composition */
.handshake-svg{width:50px;height:50px;stroke:white!important;stroke-width:2.4;fill:none;stroke-linecap:round;stroke-linejoin:round}
@media (max-width:700px) and (orientation:portrait){
  .hero-grid{display:flex;flex-direction:column;min-height:0}
  .hero-copy{padding:34px 24px 28px}
  .hero h1{font-size:clamp(46px,12vw,64px);line-height:.96}
  .hero-desc{font-size:20px;line-height:1.4}
  .hero-actions .btn-primary{width:100%;justify-content:center}
  .hero-trust{grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin-top:30px}
  .hero-trust-item{display:flex;flex-direction:column;text-align:center;gap:8px;align-items:center;overflow:visible}
  .hero-trust-item svg{width:44px;height:44px;flex:0 0 44px}
  .hero-trust-item strong{font-size:14px;line-height:1.22}
  .hero-trust-item span:not(.handshake-icon){font-size:12px;line-height:1.3}
  .hero-photo{width:100%;aspect-ratio:766/468;min-height:0;background-size:100% 100%;background-position:center;background-repeat:no-repeat}
  .hero-photo:before{display:none}
}
@media (max-height:520px) and (orientation:landscape) and (max-width:950px){
  .hero-grid{display:grid;grid-template-columns:54% 46%;align-items:stretch}
  .hero-copy{padding:24px 28px 22px}
  .hero h1{font-size:38px;line-height:.96}
  .hero-desc{font-size:14px;line-height:1.35}
  .hero-actions .btn-primary{width:100%;min-width:0;justify-content:center}
  .hero-trust{grid-template-columns:repeat(3,minmax(0,1fr));gap:10px}
  .hero-trust-item{display:flex;flex-direction:column;text-align:center;gap:5px;align-items:center;overflow:visible}
  .hero-trust-item svg{width:34px;height:34px;flex:0 0 34px}
  .hero-trust-item strong{font-size:11px;line-height:1.15}
  .hero-trust-item span:not(.handshake-icon){font-size:9px;line-height:1.2}
  .hero-photo{min-height:0;height:100%;background-size:contain;background-position:center;background-repeat:no-repeat;background-color:#062f59}
  .hero-photo:before{display:none}
}



/* v7 landscape QA: compact, fully visible hero + matched line-art handshake */
@media (max-height:520px) and (orientation:landscape) and (max-width:950px){
  .hero-grid{grid-template-columns:52% 48%;align-items:stretch}
  .hero-copy{padding:16px 20px 16px 24px;justify-content:center}
  .hero-kicker{font-size:13px;margin-bottom:5px}
  .hero h1{font-size:32px;line-height:.98;letter-spacing:-.5px;margin:0 0 9px}
  .hero-desc{font-size:12.5px;line-height:1.32;margin:0 0 10px;max-width:100%}
  .btn-primary{min-height:38px;padding:8px 16px;font-size:13px}
  .hero-trust{gap:8px;margin-top:11px}
  .hero-trust-item{gap:5px}
  .hero-trust-item svg{width:29px;height:29px;flex-basis:29px}
  .hero-trust-item strong{font-size:10px;line-height:1.12}
  .hero-trust-item span{font-size:8.5px;line-height:1.15}
  .hero-photo{height:auto;min-height:250px;background-size:cover;background-position:center center}
}


/* v11 shared interior-page framework */
.page-hero{background:var(--navy);color:#fff;padding:64px 0 58px}.page-hero .eyebrow{color:var(--gold);font-weight:800;text-transform:uppercase;letter-spacing:.5px}.page-hero h1{font-size:clamp(42px,5vw,68px);line-height:1;margin:10px 0 16px}.page-hero p{font-size:20px;max-width:760px;margin:0;color:#eef5fb}.page-content{padding:58px 0 70px}.page-content h2{font-size:34px;margin:0 0 16px}.page-content p{font-size:18px;max-width:820px}.page-note{border-left:5px solid var(--gold);background:var(--light);padding:20px 24px;margin-top:30px;max-width:850px}.page-note strong{display:block;margin-bottom:5px}.navlinks a[aria-current="page"]{position:relative}.navlinks a[aria-current="page"]:after{content:"";position:absolute;left:0;right:0;height:3px;background:var(--gold);bottom:-13px;border-radius:2px}@media(max-width:760px){.page-hero{padding:44px 0}.page-content{padding:38px 0 50px}.page-hero p{font-size:18px}}


/* v11 Checkpoint 02 — unified service-card interaction */
.service-card{
  cursor:pointer;
  transition:transform .18s ease,box-shadow .18s ease,border-color .18s ease;
}
.service-card .icon-circle,
.service-card .bullets li:before,
.service-card .learn,
.service-card .sub{transition:background .18s ease,color .18s ease,box-shadow .18s ease;}
/* All cards use the same blue resting state, including Business Registration. */
.service-card .sub{color:#0b4b91;}
.service-card .icon-circle{background:#0d4e91;}
.service-card .bullets li:before{background:#0d4e91;}
.service-card .learn{background:#073763;color:white;}
@media (hover:hover) and (pointer:fine){
  .service-card:hover{transform:translateY(-3px);border-color:#e0a306;box-shadow:0 12px 26px rgba(7,42,74,.13);}
  .service-card:hover .icon-circle,
  .service-card:hover .bullets li:before{background:#d89f05;}
  .service-card:hover .sub{color:#c78f00;}
  .service-card:hover .learn{background:linear-gradient(90deg,#e0a306,#f1bd24);color:#16324f;}
}
.service-card:focus-visible{outline:3px solid #e0a306;outline-offset:3px;}
.service-card:active{border-color:#e0a306;}
.service-card:active .icon-circle,
.service-card:active .bullets li:before{background:#d89f05;}
.service-card:active .sub{color:#c78f00;}
.service-card:active .learn{background:linear-gradient(90deg,#e0a306,#f1bd24);color:#16324f;}

/* v11 Checkpoint 04 — Tax Services interior page */
.tax-hero{background:linear-gradient(120deg,var(--navy-deep),var(--navy));color:#fff;padding:64px 0;overflow:hidden}
.tax-hero-grid{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(360px,.75fr);gap:70px;align-items:center}
.tax-hero .eyebrow,.section-kicker{color:var(--gold);font-size:14px;font-weight:900;letter-spacing:1.1px;text-transform:uppercase}
.tax-hero h1{font-size:clamp(48px,5.4vw,76px);line-height:.98;letter-spacing:-2px;margin:12px 0 22px;max-width:850px}
.tax-hero h1 span{color:var(--gold)}
.tax-hero-copy>p{font-size:20px;line-height:1.5;max-width:800px;color:#edf4fb;margin:0 0 28px}
.tax-hero-actions{display:flex;align-items:center;gap:24px;flex-wrap:wrap}
.tax-hero .text-link{font-weight:700;color:#fff;border-bottom:1px solid rgba(255,255,255,.5);padding-bottom:3px}
.tax-hero-panel{background:#fff;color:var(--ink);border-radius:12px;padding:28px 30px;box-shadow:0 22px 55px rgba(0,0,0,.18);position:relative}
.tax-hero-panel:before{content:"";position:absolute;left:0;top:0;bottom:0;width:6px;background:var(--gold);border-radius:12px 0 0 12px}
.tax-panel-label{font-size:13px;font-weight:900;letter-spacing:1px;color:#8a6500;margin-bottom:9px}
.tax-panel-item{display:grid;grid-template-columns:44px 1fr;gap:14px;padding:17px 0;border-bottom:1px solid var(--line);align-items:start}
.tax-panel-item>span{width:38px;height:38px;border-radius:50%;display:grid;place-items:center;background:#edf4fb;color:var(--navy);font-weight:900;font-size:13px}
.tax-panel-item strong{display:block;font-size:18px;line-height:1.2}
.tax-panel-item small{display:block;color:var(--muted);font-size:14px;line-height:1.4;margin-top:4px}
.tax-panel-foot{font-size:13px;font-weight:800;color:var(--navy);padding-top:17px}
.tax-intro{padding:72px 0 66px;background:#fff}
.tax-intro-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:80px;align-items:start}
.tax-intro h2,.section-heading h2,.tax-why h2,.tax-final-cta h2{font-size:clamp(34px,3.5vw,50px);line-height:1.08;letter-spacing:-1px;margin:10px 0 0;color:var(--navy-deep)}
.tax-intro-copy{border-left:4px solid var(--gold);padding-left:34px}
.tax-intro-copy p{font-size:18px;line-height:1.6;color:#294564;margin:0 0 14px}
.tax-services-detail{padding:68px 0 76px;background:var(--light)}
.section-heading{max-width:820px;margin-bottom:34px}.section-heading.centered{text-align:center;margin:0 auto 38px}
.tax-service-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}
.tax-service-box{background:#fff;border:1px solid var(--line);border-radius:10px;padding:27px 25px 30px;box-shadow:0 8px 20px rgba(7,42,74,.04)}
.tax-service-num{color:var(--gold-deep);font-size:13px;font-weight:900;letter-spacing:1px;margin-bottom:18px}
.tax-service-box h3{font-size:22px;line-height:1.18;color:var(--navy);margin:0 0 13px}
.tax-service-box p{font-size:16px;line-height:1.55;color:#405874;margin:0}
.tax-why{padding:76px 0;background:#fff}
.tax-why-grid{display:grid;grid-template-columns:1fr 1fr;gap:82px;align-items:center}
.tax-why-card{padding-right:20px}.tax-why-card>p{font-size:18px;line-height:1.6;color:#405874;margin:22px 0 0;max-width:640px}
.tax-benefits{display:grid;gap:10px}
.tax-benefit{display:grid;grid-template-columns:42px 1fr;gap:15px;padding:17px 18px;background:var(--light);border-radius:8px;align-items:start}
.tax-benefit>span{width:32px;height:32px;border-radius:50%;display:grid;place-items:center;background:var(--navy);color:#fff;font-weight:900}
.tax-benefit strong{display:block;color:var(--navy);font-size:17px}.tax-benefit small{display:block;color:var(--muted);font-size:14px;line-height:1.4;margin-top:3px}
.tax-steps{padding:68px 0 74px;background:#f1f5f8}
.tax-step-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:18px;position:relative}
.tax-step{background:#fff;border-top:4px solid var(--gold);padding:24px 22px 26px;min-height:190px}
.tax-step b{display:block;color:#b27e00;font-size:14px;margin-bottom:24px}.tax-step strong{display:block;color:var(--navy);font-size:20px;margin-bottom:8px}.tax-step span{display:block;color:var(--muted);font-size:15px;line-height:1.45}
.tax-final-cta{background:linear-gradient(rgba(3,43,80,.9),rgba(3,43,80,.9)),url('images/cta-bg.jpg') center/cover no-repeat;color:#fff;padding:58px 0}
.tax-final-grid{display:grid;grid-template-columns:1.25fr .75fr;gap:60px;align-items:center}
.tax-final-cta h2{color:#fff;margin-top:8px}.tax-final-cta p{font-size:17px;line-height:1.55;color:#edf4fb;max-width:780px;margin:16px 0 0}
.tax-final-actions{display:grid;gap:13px}.tax-final-actions .btn-primary{justify-content:center}.tax-portal-link{text-align:center;color:#fff;font-size:13px;font-weight:800;letter-spacing:.3px}
@media(max-width:1080px){
 .tax-hero-grid{grid-template-columns:1fr;gap:34px}.tax-hero-panel{max-width:760px}.tax-service-grid{grid-template-columns:repeat(2,1fr)}
 .tax-intro-grid,.tax-why-grid{gap:45px}.tax-step-grid{grid-template-columns:repeat(2,1fr)}
}
@media(max-width:760px){
 .tax-hero{padding:42px 0}.tax-hero-grid{gap:28px}.tax-hero h1{font-size:clamp(43px,12vw,58px);letter-spacing:-1.3px}.tax-hero-copy>p{font-size:17px}
 .tax-hero-actions{display:grid;gap:15px}.tax-hero .btn-primary{width:100%}.tax-hero .text-link{text-align:center;border-bottom:0}
 .tax-hero-panel{padding:22px 21px}.tax-panel-item{grid-template-columns:40px 1fr;padding:14px 0}.tax-panel-item strong{font-size:16px}
 .tax-intro{padding:46px 0}.tax-intro-grid,.tax-why-grid,.tax-final-grid{grid-template-columns:1fr;gap:28px}.tax-intro-copy{padding-left:22px}
 .tax-services-detail,.tax-why,.tax-steps{padding:48px 0}.tax-service-grid,.tax-step-grid{grid-template-columns:1fr}.tax-service-box{padding:23px 21px}.tax-step{min-height:0}
 .tax-final-cta{padding:46px 0}.tax-final-grid{gap:28px}.tax-final-actions .btn-primary{width:100%}
}

/* v11 Checkpoint 06 — Business Registration interior page, using the approved Tax page system */
.business-hero .tax-hero-panel{border-top:1px solid rgba(255,255,255,.12)}
.business-step-grid{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));gap:14px}
.business-step-grid .tax-step{min-height:210px}
.business-step-heading{display:flex;align-items:baseline;gap:9px;margin-bottom:10px}.business-step-heading b,.business-step-heading strong{display:inline;margin:0}.business-step-heading b{color:#b27e00;font-size:14px}.business-step-heading strong{color:var(--navy);font-size:20px}
.business-more{padding:68px 0 72px;background:#fff}
.business-more-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:18px}
.business-more-grid article{border:1px solid var(--line);border-radius:10px;padding:24px 22px;background:var(--light)}
.business-more-grid strong{display:block;color:var(--navy);font-size:19px;line-height:1.2;margin-bottom:9px}
.business-more-grid span{display:block;color:var(--muted);font-size:15px;line-height:1.5}
.business-more-note{max-width:900px;margin:24px 0 0;color:#607086;font-size:13px;line-height:1.5}
@media(max-width:1080px){
 .business-step-grid{grid-template-columns:repeat(2,1fr)}
 .business-step-grid .tax-step:last-child{grid-column:1/-1}
 .business-more-grid{grid-template-columns:repeat(2,1fr)}
}
@media(max-width:760px){
 .business-step-grid,.business-more-grid{grid-template-columns:1fr}
 .business-step-grid .tax-step:last-child{grid-column:auto}
 .business-step-grid .tax-step{min-height:0}
 .business-more{padding:48px 0}
}

/* v11 Checkpoint 08 — About + Contact launch pages */
.about-value-grid .tax-service-box{min-height:230px}
.contact-detail{padding:19px 0;border-bottom:1px solid var(--line)}
.contact-detail>span{display:block;color:#8a6500;font-size:11px;font-weight:900;letter-spacing:1.1px;margin-bottom:6px}
.contact-detail>a,.contact-detail>strong{display:block;color:var(--navy);font-size:18px;line-height:1.35;font-weight:800;word-break:break-word}
.contact-detail>a:hover{text-decoration:underline}
.contact-options{padding:70px 0 76px;background:var(--light)}
.contact-option-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}
.contact-option{display:block;background:#fff;border:1px solid var(--line);border-radius:10px;padding:30px 27px;box-shadow:0 8px 20px rgba(7,42,74,.04);transition:transform .18s ease,box-shadow .18s ease,border-color .18s ease}
.contact-option h3{font-size:23px;line-height:1.18;color:var(--navy);margin:0 0 12px}
.contact-option p{font-size:16px;line-height:1.55;color:#405874;margin:0 0 24px}
.contact-option>span{color:var(--navy);font-size:14px;font-weight:900}
@media(hover:hover) and (pointer:fine){.contact-option:hover{transform:translateY(-3px);border-color:var(--gold);box-shadow:0 12px 26px rgba(7,42,74,.1)}}
.contact-next{padding:76px 0;background:#fff}
.contact-next-grid{display:grid;grid-template-columns:1.15fr .85fr;gap:70px;align-items:center}
.contact-next h2{font-size:clamp(34px,3.5vw,50px);line-height:1.08;letter-spacing:-1px;color:var(--navy-deep);margin:10px 0 16px}
.contact-next p{font-size:18px;line-height:1.6;color:#405874;max-width:680px;margin:0 0 26px}
.contact-client-card{background:var(--navy);color:#fff;border-radius:12px;padding:32px 34px;border-left:6px solid var(--gold)}
.contact-client-card h3{font-size:28px;line-height:1.15;margin:9px 0 12px}.contact-client-card p{color:#edf4fb;font-size:16px;margin:0 0 22px}
.client-portal-button{display:inline-flex;align-items:center;justify-content:center;background:var(--gold);color:var(--navy-deep);font-weight:900;min-height:48px;padding:11px 20px;border-radius:6px}
@media(max-width:900px){.contact-option-grid{grid-template-columns:1fr}.contact-next-grid{grid-template-columns:1fr;gap:34px}}
@media(max-width:760px){.about-value-grid .tax-service-box{min-height:0}.contact-options,.contact-next{padding:48px 0}.contact-option{padding:24px 22px}.contact-client-card{padding:27px 24px}.contact-next .btn-primary,.client-portal-button{width:100%;box-sizing:border-box;text-align:center}}

/* Checkpoint 10: approved founder bio/photo and Protection Plus addition */
.about-founder{padding:76px 0;background:var(--light)}.about-founder-grid{display:grid;grid-template-columns:minmax(300px,.78fr) minmax(0,1.22fr);gap:70px;align-items:center}.about-founder-photo{position:relative;overflow:hidden;aspect-ratio:6/5;border-radius:12px;background:#e8edf1;box-shadow:0 12px 30px rgba(7,42,74,.12)}.about-founder-photo img{position:absolute;left:0;top:0;width:300%;height:auto;max-width:none;transform:translate(-33.3333%,-50%)}.about-founder-copy h2{font-size:clamp(38px,4vw,56px);line-height:1.04;letter-spacing:-1px;color:var(--navy-deep);margin:10px 0 4px}.about-founder-title{color:#a87900;font-size:16px;font-weight:900;letter-spacing:.5px;margin-bottom:22px}.about-founder-copy p{font-size:17px;line-height:1.62;color:#405874;margin:0 0 14px}
.tax-protection{padding:76px 0;background:var(--navy-deep);color:#fff}.tax-protection-grid{display:grid;grid-template-columns:minmax(300px,.84fr) minmax(0,1.16fr);gap:64px;align-items:center}.tax-protection-visual{background:#fff;border-radius:12px;padding:18px;box-shadow:0 14px 36px rgba(0,0,0,.2)}.tax-protection-visual img{display:block;width:100%;height:auto;border-radius:7px}.tax-protection-copy h2{font-size:clamp(36px,3.7vw,52px);line-height:1.06;letter-spacing:-1px;margin:10px 0 15px;color:#fff}.tax-protection-copy h3{font-size:21px;line-height:1.3;color:var(--gold);margin:0 0 20px}.tax-protection-copy>p{font-size:16px;line-height:1.62;color:#edf4fb;margin:0 0 15px}.tax-protection-benefits{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:24px 0}.tax-protection-benefits>div{padding:19px;background:rgba(255,255,255,.08);border-top:3px solid var(--gold);border-radius:7px}.tax-protection-benefits strong,.tax-protection-benefits span{display:block}.tax-protection-benefits strong{font-size:17px;line-height:1.3;margin-bottom:7px}.tax-protection-benefits span{font-size:14px;line-height:1.45;color:#dbe7f2}.tax-protection-copy .tax-protection-disclaimer{font-size:12px;line-height:1.5;color:#cbd7e3;margin-top:22px}
@media(max-width:900px){.about-founder-grid,.tax-protection-grid{grid-template-columns:1fr;gap:38px}.about-founder-photo{max-width:600px}.tax-protection-visual{max-width:620px}.tax-protection-benefits{grid-template-columns:1fr}}
@media(max-width:760px){.about-founder,.tax-protection{padding:48px 0}.about-founder-grid,.tax-protection-grid{gap:30px}.about-founder-copy p{font-size:16px}.tax-protection-visual{padding:11px}}

/* Checkpoint 09: approved Business Registration packages */
.business-packages{padding:72px 0;background:#f4f6f8}.business-package-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:30px}.business-package{background:#fff;border:1px solid #dfe4e8;border-radius:14px;padding:28px;position:relative;box-shadow:0 8px 24px rgba(14,31,53,.06)}.business-package.featured{border:2px solid #c8a24a;transform:translateY(-4px)}.business-package-badge{display:inline-block;background:#c8a24a;color:#10243d;font-size:12px;font-weight:800;letter-spacing:.06em;padding:6px 10px;border-radius:999px;margin-bottom:14px}.business-package h3{margin:0;color:#10243d;font-size:25px}.business-package-price{font-size:38px;font-weight:800;color:#10243d;margin:8px 0 4px}.business-package-price small{font-size:13px;font-weight:600;color:#66717e}.business-package-desc{min-height:54px;color:#66717e}.business-package ul{list-style:none;padding:0;margin:20px 0 0}.business-package li{padding:8px 0;border-top:1px solid #edf0f2;color:#303b46}.business-package li::before{content:'✓';color:#c8a24a;font-weight:900;margin-right:9px}.business-package li.na{color:#9aa2aa}.business-package li.na::before{content:'—';color:#9aa2aa}.business-fee-note{margin-top:24px;font-size:14px;color:#66717e;text-align:center}.business-disclaimer{padding:28px 0 64px;background:#fff}.business-disclaimer-box{border-left:4px solid #c8a24a;background:#f7f8f9;padding:22px 24px;color:#59636d;font-size:14px;line-height:1.65}.business-more-grid article span.price{display:block;color:#a47d20;font-weight:800;margin-top:8px}.footer-phone{white-space:nowrap}@media(max-width:820px){.business-package-grid{grid-template-columns:1fr}.business-package.featured{transform:none}.business-package-desc{min-height:0}}

/* CP11: Formspree inquiry integration */
.ts-inquiry{padding:70px 0;background:#f4f6f8}.ts-inquiry .section-heading{margin-bottom:30px}.ts-form{max-width:820px;margin:0 auto;padding:36px;background:#fff;border:1px solid #e1e5e9;border-radius:12px;box-shadow:0 12px 28px rgba(15,34,54,.06)}.ts-fields{display:grid;grid-template-columns:1fr 1fr;gap:0 22px}.ts-form label{display:block;font-size:15px;font-weight:600;color:#14283e;margin:0 0 20px}.ts-form input:not([type=checkbox]),.ts-form select,.ts-form textarea{display:block;box-sizing:border-box;width:100%;margin-top:8px;padding:13px;border:1px solid #aab7c3;border-radius:6px;background:#fff;color:#172c40;font:inherit;font-weight:400}.ts-form input:focus,.ts-form select:focus,.ts-form textarea:focus{outline:2px solid #c4a052;outline-offset:1px}.ts-privacy{font-size:13px;line-height:1.65;color:#586978}.ts-form .ts-consent{display:flex;gap:10px;align-items:flex-start;font-weight:400;line-height:1.5}.ts-consent input{margin-top:4px}.ts-submit{border:0;cursor:pointer}.ts-submit:disabled{opacity:.65;cursor:wait}.ts-status{padding:14px 16px;margin:15px 0;border-radius:6px}.ts-success{background:#e8f6ed;color:#195f35}.ts-error{background:#fff0ec;color:#8a3224}@media(max-width:650px){.ts-inquiry{padding:45px 0}.ts-form{padding:22px}.ts-fields{grid-template-columns:1fr}}

/* CP13: restrained navigation refinements and consultation booking */
@media(min-width:1025px){.navlinks{gap:clamp(12px,1.65vw,25px);font-size:14px;font-weight:500}.navlinks a:not(.nav-cta):not(.client-login){text-decoration:none;transition:color .18s ease}.navlinks a:not(.nav-cta):not(.client-login):hover{color:#ae842b;text-decoration:underline;text-decoration-color:#c8a24a;text-underline-offset:7px}}
.header-script{font-family:Georgia,serif;font-style:italic;font-size:16px;line-height:1.2;transform:rotate(-3deg);width:148px}
.ts-booking{background:#f4f6f8;padding:42px 0}.ts-booking-inner{display:flex;align-items:center;justify-content:space-between;gap:30px}.ts-booking h2{color:#10243d;margin:6px 0 12px}.ts-booking p{max-width:640px;margin:0;color:#59636d}.ts-booking .btn-primary{white-space:nowrap}.ts-booking-compact{padding:30px 0}
.business-package{transition:box-shadow .2s,border-color .2s,transform .2s;cursor:pointer}.business-package:hover,.business-package:focus-visible{box-shadow:0 15px 32px rgba(14,31,53,.15);border-color:#c8a24a}.business-package-action,.business-addon-action{display:inline-block;color:#17385a;font-weight:800;text-decoration:underline;text-decoration-color:#c8a24a;text-underline-offset:4px;margin-top:20px}.business-package-action:hover,.business-addon-action:hover{color:#a47d20}.business-more-grid article{transition:box-shadow .2s}.business-more-grid article:hover{box-shadow:0 9px 22px rgba(14,31,53,.1)}
@media(max-width:760px){.ts-booking-inner{flex-direction:column;align-items:flex-start}.ts-booking .btn-primary{white-space:normal}}

/* CP14 approved polish: founder portrait and header slogan option 1 */
.about-founder-photo img{
  position:absolute;
  inset:0;
  width:100%;
  height:100%;
  max-width:100%;
  object-fit:cover;
  object-position:58% center;
  transform:none;
}
.header-script{
  position:relative;
  flex:0 0 148px;
  width:148px;
  padding:0 0 10px;
  color:#07509b;
  font-family:Georgia,"Times New Roman",serif;
  font-style:italic;
  font-weight:700;
  font-size:17px;
  line-height:1.06;
  letter-spacing:-.45px;
  text-align:center;
  transform:none;
}
.header-script::after{
  content:"";
  position:absolute;
  left:11%;
  right:7%;
  bottom:1px;
  height:8px;
  border-top:3px solid #e5a500;
  border-radius:55% 55% 0 0;
  transform:rotate(-5deg);
}
@media(max-width:1024px){.header-script{display:none}}

/* CP15: desktop-only hero edge alignment. Keep the approved portrait and phone layouts untouched.
   The content begins at the normal centered page gutter; the photo now reaches the viewport edge. */
@media (min-width:1025px){
  .hero-grid{
    width:calc(100% - max(28px, (100% - 1380px)/2));
    margin-left:max(28px, (100% - 1380px)/2);
    margin-right:0;
  }
  .hero-photo{background-position:center center;background-size:cover}
}