:root{
 --navy:#07162f; --navy2:#0d2346; --blue:#1f6feb; --cyan:#22b8cf;
 --orange:#ff8a1f; --lime:#b7e44c; --ink:#132238; --muted:#65748b;
 --surface:#f4f7fb; --card:#fff; --line:#e4eaf2;
 --shadow:0 18px 50px rgba(7,22,47,.10);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--surface);color:var(--ink);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;line-height:1.65}
a{color:var(--blue)}
.site{width:min(1180px,calc(100% - 32px));margin:20px auto 48px}
.topbar{display:flex;align-items:center;justify-content:space-between;gap:20px;background:var(--navy);color:#fff;padding:18px 24px;border-radius:22px 22px 0 0}
.brand{display:flex;align-items:center;gap:13px;text-decoration:none;color:#fff}
.brand-mark{width:42px;height:42px;border-radius:13px;background:linear-gradient(135deg,var(--orange),var(--lime));display:grid;place-items:center;color:var(--navy);font-weight:900;font-size:20px}
.brand strong{display:block;font-size:19px;letter-spacing:-.02em}
.brand span{display:block;color:#aebed4;font-size:12px;margin-top:-2px}
.cta{background:var(--orange);color:var(--navy);text-decoration:none;font-weight:800;padding:11px 16px;border-radius:12px;white-space:nowrap}
nav{display:flex;flex-wrap:wrap;gap:6px;background:#fff;border:1px solid var(--line);border-top:0;padding:10px 14px;box-shadow:var(--shadow)}
nav a{color:var(--ink);text-decoration:none;font-size:13px;font-weight:700;padding:9px 11px;border-radius:9px}
nav a:hover,nav a.active{background:#edf4ff;color:var(--blue)}
main{background:var(--card);border:1px solid var(--line);border-top:0;border-radius:0 0 22px 22px;padding:clamp(24px,4vw,54px);min-height:560px;box-shadow:var(--shadow)}
.content{font-size:15px}
.content h1,.content h2,.content h3{color:var(--navy);line-height:1.2;letter-spacing:-.025em}
.content h1{font-size:clamp(30px,4vw,48px)}
.content h2{font-size:clamp(24px,3vw,34px);margin-top:1.6em}
.content h3{font-size:21px}
.content p{max-width:78ch}
.content img{max-width:100%;height:auto;border-radius:16px}
.content table{width:100%!important;max-width:100%;border-collapse:collapse}
.content td,.content th{padding:14px;border-bottom:1px solid var(--line);vertical-align:top}
.content hr{border:0;border-top:1px solid var(--line);margin:28px 0}
.content strong{color:var(--navy)}
.badge{display:inline-flex;align-items:center;gap:7px;background:#edf8d7;color:#496600;font-size:12px;font-weight:800;padding:7px 10px;border-radius:999px}
.hero{display:grid;grid-template-columns:1.3fr .7fr;gap:28px;align-items:center;margin:-8px -8px 36px;padding:34px;border-radius:22px;background:linear-gradient(135deg,#0b1e3d 0%,#123c71 70%,#1f6feb 100%);color:#fff;overflow:hidden}
.hero h1{color:#fff;margin:12px 0 12px;font-size:clamp(34px,5vw,58px);max-width:700px}
.hero p{color:#d8e5f5;max-width:650px;font-size:17px}
.hero-art{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.hero-art img{width:100%;height:145px;object-fit:cover;background:#fff2;border-radius:18px;padding:8px}
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:28px 0}
.card{background:#fff;border:1px solid var(--line);border-radius:18px;padding:20px;box-shadow:0 8px 25px rgba(7,22,47,.06)}
.card img{width:100%;height:150px;object-fit:cover;margin-bottom:12px}
.card h3{margin:0 0 6px}
.footer{display:flex;justify-content:space-between;gap:20px;margin-top:18px;color:var(--muted);font-size:12px;padding:0 8px}
@media(max-width:760px){
 .site{width:min(100% - 18px,1180px);margin-top:9px}
 .topbar{padding:15px 16px;border-radius:16px 16px 0 0}
 .cta{display:none}
 nav{padding:8px;overflow:auto;flex-wrap:nowrap}
 nav a{white-space:nowrap}
 main{padding:22px 18px;border-radius:0 0 16px 16px}
 .hero{grid-template-columns:1fr;padding:24px;margin:0 0 26px}
 .hero-art{grid-template-columns:repeat(4,1fr)}
 .hero-art img{height:80px}
 .cards{grid-template-columns:1fr}
 .footer{flex-direction:column}
}


/* Modern content pages */
.page-intro{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(220px,.65fr);gap:28px;align-items:stretch;margin:8px 0 28px}
.page-intro-copy{padding:10px 0}
.eyebrow{display:inline-flex;align-items:center;gap:8px;font-size:.76rem;font-weight:800;letter-spacing:.1em;text-transform:uppercase;color:#1769aa;margin-bottom:10px}
.page-intro h1{font-size:clamp(2rem,4vw,3.2rem);line-height:1.02;margin:0 0 12px;letter-spacing:-.04em}
.page-intro p{font-size:1.02rem;color:#526174;max-width:66ch;margin:0;line-height:1.7}
.page-art{min-height:220px;border-radius:24px;overflow:hidden;position:relative;background:linear-gradient(135deg,#071d35,#125a8d);box-shadow:0 18px 45px rgba(7,29,53,.16)}
.page-art img{width:100%;height:100%;object-fit:cover;display:block;mix-blend-mode:screen;opacity:.94}

.materials-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;margin-top:24px}
.material-card{display:flex;flex-direction:column;gap:12px;padding:22px;border:1px solid #e5eaf0;border-radius:20px;background:#fff;box-shadow:0 10px 28px rgba(15,34,55,.06);transition:transform .2s ease,box-shadow .2s ease}
.material-card:hover{transform:translateY(-3px);box-shadow:0 16px 35px rgba(15,34,55,.1)}
.material-card .icon{width:54px;height:54px;border-radius:15px;object-fit:cover;background:#edf5fb}
.material-card h2{font-size:1.12rem;margin:0}
.material-card p{margin:0;color:#667384;line-height:1.55;font-size:.94rem}
.downloads{display:flex;flex-wrap:wrap;gap:8px;margin-top:auto}
.download{display:inline-flex;align-items:center;justify-content:center;padding:9px 13px;border-radius:999px;background:#edf5fb;color:#0c5d91;font-weight:750;text-decoration:none;font-size:.88rem}
.download.primary{background:#0c6aa6;color:white}
.table-shell{margin-top:18px;border:1px solid #e4e9ef;border-radius:22px;background:#fff;box-shadow:0 12px 35px rgba(16,34,52,.07);overflow:hidden}
.table-toolbar{display:flex;justify-content:space-between;gap:16px;align-items:end;padding:22px 24px;border-bottom:1px solid #e8edf2;background:linear-gradient(180deg,#fbfdff,#f5f9fc)}
.table-toolbar h2{margin:0;font-size:1.1rem}
.table-toolbar p{margin:4px 0 0;color:#687687;font-size:.9rem}
.table-scroll{overflow-x:auto}
.modern-table{width:100%!important;border-collapse:separate!important;border-spacing:0!important;font-family:inherit!important;min-width:680px}
.modern-table th{padding:14px 18px!important;text-align:left!important;background:#0b3555!important;color:#fff!important;font-size:.78rem!important;text-transform:uppercase!important;letter-spacing:.07em!important;border:0!important;white-space:nowrap}
.modern-table th:first-child{border-radius:0!important;width:120px}
.modern-table th:last-child{text-align:right!important;width:150px}
.modern-table td{padding:14px 18px!important;border:0!important;border-bottom:1px solid #edf0f3!important;vertical-align:top!important;text-align:left!important;line-height:1.45!important;font-size:.92rem!important;color:#334155!important;background:#fff!important}
.modern-table td:first-child{font-variant-numeric:tabular-nums;color:#617083;white-space:nowrap;font-weight:700}
.modern-table td:last-child{text-align:right!important;white-space:nowrap;font-weight:800;color:#0b5d8e!important}
.modern-table tbody tr:nth-child(even) td{background:#f8fafc!important}
.modern-table tbody tr:hover td{background:#eef7fc!important}
.modern-table tbody tr:last-child td{border-bottom:0!important}
.modern-table tbody tr.total-row td{background:#0b3555!important;color:#fff!important;font-weight:850!important;border:0!important;font-size:1rem!important}
.modern-table tbody tr.total-row td:last-child{color:#fff!important}
.year-switcher{display:flex;gap:8px;flex-wrap:wrap;margin:8px 0 18px}
.year-switcher a{padding:8px 12px;border:1px solid #d9e2ea;border-radius:999px;text-decoration:none;color:#34566f;font-weight:750;font-size:.85rem;background:#fff}
.year-switcher a.active{background:#0b3555;color:#fff;border-color:#0b3555}
.home-copy{display:grid;grid-template-columns:1fr 1fr;gap:22px;margin:34px 0}
.home-copy article{padding:26px;border-radius:22px;background:#f7fafc;border:1px solid #e6edf3}
.home-copy article:nth-child(2){background:#fff;border-color:#e6edf3;box-shadow:0 12px 32px rgba(16,34,52,.06)}
.home-copy h2{margin:0 0 12px;font-size:1.25rem}
.home-copy p{margin:0 0 13px;line-height:1.75;color:#4f5e70}
.home-copy p:last-child{margin-bottom:0}
.callout{display:flex;gap:18px;align-items:center;margin-top:22px;padding:22px 24px;border-radius:20px;background:linear-gradient(135deg,#0b3555,#116fa5);color:#fff}
.callout img{width:72px;height:72px;object-fit:cover;border-radius:16px;flex:none}
.callout h2{margin:0 0 5px;font-size:1.12rem}.callout p{margin:0;color:rgba(255,255,255,.84);line-height:1.55}
@media(max-width:800px){.page-intro,.home-copy{grid-template-columns:1fr}.page-art{min-height:180px}.materials-grid{grid-template-columns:1fr}.table-toolbar{align-items:start;flex-direction:column}.modern-table{min-width:620px}.content{padding:22px 16px}}

/* Editorial content refresh */
.content > p, .content-flow > p{margin:0 0 14px;line-height:1.62}
.content-flow{max-width:900px}
.content-flow p{margin:0 0 13px;line-height:1.62}
.content-flow hr{margin:20px 0}
.page-intro{margin-bottom:24px}
.page-intro-copy h1{margin-bottom:10px}
.section-card{padding:22px 24px;margin:20px 0;border:1px solid var(--line);border-radius:20px;background:#fbfdff;box-shadow:0 10px 28px rgba(7,22,47,.05)}
.section-card-head{display:flex;gap:14px;align-items:center;margin-bottom:18px}
.section-card-head h2{margin:0 0 3px!important;font-size:1.35rem!important}
.section-card-head p{margin:0!important;color:var(--muted)}
.step{width:42px;height:42px;border-radius:13px;display:grid;place-items:center;background:var(--navy);color:#fff;font-weight:900;font-size:.8rem;flex:none}
.feature-list{list-style:none;margin:10px 0 16px;padding:0;display:grid;gap:5px}
.feature-list li{position:relative;padding:9px 15px 9px 42px;border:1px solid #e7edf3;border-radius:13px;background:#fff;line-height:1.5}
.feature-list li:before{content:'✓';position:absolute;left:15px;top:10px;width:20px;height:20px;border-radius:50%;display:grid;place-items:center;background:#eaf6d1;color:#527300;font-size:.78rem;font-weight:900}
.krs-card{display:flex!important;align-items:center;justify-content:center;gap:10px;max-width:520px!important;margin:20px auto!important;padding:18px 22px;border-radius:18px;background:linear-gradient(135deg,#071d35,#125a8d);color:#fff;box-shadow:0 12px 30px rgba(7,29,53,.18)}
.krs-card strong,.krs-card span{color:#fff!important}
.notice{padding:16px 18px;margin:18px 0;border-radius:16px;background:#eef7ff;border-left:5px solid var(--blue);line-height:1.55}
.notice.warning{background:#fff7eb;border-left-color:var(--orange)}
.example-card{margin:24px 0;padding:22px;border-radius:20px;background:#f7fafc;border:1px solid #e4ebf1}
.example-card h2{margin:0 0 5px!important;font-size:1.35rem!important}
.example-card .muted{margin:0 0 16px;color:var(--muted);font-size:.9rem}
.example-grid{display:grid;grid-template-columns:1fr 1fr;gap:10px}
.example-row{padding:13px 15px;border-radius:13px;background:#fff;border:1px solid #e7edf3;line-height:1.45}
.example-row strong{display:block;margin-bottom:3px;color:var(--navy)}
.contact-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin:18px 0}
.contact-card{padding:22px;border-radius:20px;border:1px solid var(--line);background:#fff;box-shadow:0 10px 26px rgba(7,22,47,.05)}
.contact-card h2{font-size:1.15rem!important;margin:10px 0 7px!important}
.contact-card p{margin:0;line-height:1.65}
.contact-icon{display:grid;place-items:center;width:46px;height:46px;border-radius:14px;background:#edf4ff;color:var(--blue);font-size:1.25rem;font-weight:800}
.bank-card{margin-top:18px;padding:24px;border-radius:22px;background:linear-gradient(135deg,#071d35,#123c71);color:#fff}
.bank-card h2{margin:0!important;color:#fff!important;font-size:1.35rem!important}
.bank-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin-top:20px}
.bank-grid>div{padding:14px 15px;border-radius:14px;background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.12)}
.bank-grid span{display:block;color:#aac0d6;font-size:.72rem;text-transform:uppercase;letter-spacing:.08em;margin-bottom:5px}
.bank-grid strong{display:block;color:#fff;font-size:.94rem;line-height:1.4;overflow-wrap:anywhere}
.account{font-variant-numeric:tabular-nums}
.phone-art{display:block;aspect-ratio:350/216;height:auto;margin:-2px -2px 12px;border-radius:14px;background:linear-gradient(135deg,#edf4ff,#f7fafc);overflow:hidden;position:relative}
.phone-art img{width:100%!important;height:100%!important;object-fit:cover!important;padding:0}
.phone-card{overflow:hidden}
@media(max-width:800px){.contact-grid,.bank-grid{grid-template-columns:1fr}.example-grid{grid-template-columns:1fr}.section-card{padding:18px}.page-intro{gap:18px}}

/* Final readability pass */
.content .callout h2{color:#fff!important}
.callout p{color:rgba(255,255,255,.9)!important}
.bank-card .eyebrow{color:#d7e9f8!important}
.bank-card .eyebrow + h2{color:#fff!important}
.feature-list li{line-height:1.42}

/* 1,5% page: readable instructional text and tax-form reproduction */
.tax-page{font-size:17px}
.tax-page .content-flow,.tax-page .section-card{font-size:17px}
.tax-page .placeholder{display:inline-block;padding:2px 7px;border-radius:7px;background:#fff1d6;color:#8a4a00!important;font-size:1em!important;font-weight:800;line-height:1.35}
.tax-page .section-card p{line-height:1.58}
.tax-page .feature-list{gap:5px}
.tax-page .feature-list li{padding-top:9px;padding-bottom:9px;font-size:1em}
.tax-form-wrap{width:100%;overflow-x:auto;margin:24px 0}
.tax-page .MsoNormalTable{width:100%!important;max-width:760px;margin-left:auto!important;margin-right:auto!important}
.tax-page .MsoNormalTable td{font-size:15px!important;line-height:1.4!important}
.tax-page .MsoNormalTable p,.tax-page .MsoNormalTable span,.tax-page .MsoNormalTable strong{font-size:15px!important;line-height:1.4!important}
.tax-page .MsoNormalTable .krs-card{font-size:17px!important}
.tax-page .MsoNormalTable .krs-card *{font-size:17px!important}
.tax-page .MsoNormalTable table{width:100%!important}
@media(max-width:760px){.tax-page{font-size:16px}.tax-page .MsoNormalTable{min-width:620px}}

/* v7 visual polish */
nav{align-items:center}
.nav-dropdown{position:relative;display:block}
.nav-dropdown summary{list-style:none;cursor:pointer;color:var(--ink);font-size:13px;font-weight:700;padding:9px 11px;border-radius:9px;white-space:nowrap}
.nav-dropdown summary::-webkit-details-marker{display:none}
.nav-dropdown summary::after{content:'⌄';font-size:11px;margin-left:6px;color:#718096}
.nav-dropdown summary:hover,.nav-dropdown summary.active{background:#edf4ff;color:var(--blue)}
.nav-submenu{position:absolute;z-index:20;top:calc(100% + 5px);left:0;min-width:170px;padding:6px;background:#fff;border:1px solid var(--line);border-radius:12px;box-shadow:0 14px 30px rgba(7,22,47,.14)}
.nav-submenu a{display:block!important}
.nav-submenu a.active{background:#edf4ff;color:var(--blue)}
.page-art{min-height:0;aspect-ratio:3/2;background:#dbe8f4;box-shadow:0 18px 45px rgba(7,29,53,.12)}
.page-art img{width:100%;height:100%;object-fit:cover;display:block;mix-blend-mode:normal;opacity:1;border-radius:0}
.content-flow p{margin-top:.72rem;margin-bottom:.72rem;line-height:1.58}
.content-flow h2{margin-top:1.25em;margin-bottom:.55em}
.feature-list{margin:.35rem 0 .7rem;padding-left:1.35rem}
.feature-list li{margin:.16rem 0;line-height:1.45}
.section-card .feature-list{margin:.25rem 0 .55rem}
.section-card .feature-list li{margin:.12rem 0}
.tax-page .MsoNormalTable p{line-height:1.3!important;margin:.15rem 0!important}
.tax-page .MsoNormalTable strong{font-size:inherit}
.home-copy p{margin:.7rem 0;line-height:1.58}
.home-copy h2{margin-top:1.1em;margin-bottom:.45em}
.cards .card img{object-fit:cover;aspect-ratio:350/216;height:auto}
.callout img{object-fit:cover}
@media(max-width:760px){
 .nav-dropdown{flex:0 0 auto}
 .nav-submenu{position:fixed;left:18px;right:18px;top:auto;margin-top:2px}
 .page-art{aspect-ratio:3/2}
 .content-flow p{line-height:1.52;margin:.6rem 0}
 .feature-list li{margin:.1rem 0;line-height:1.4}
}
.page-art img{object-fit:contain;background:#eef4f8}

/* v7.1 contact image */
.contact-art{aspect-ratio:3/2; min-height:0;}
.contact-art img{width:100%;height:100%;object-fit:cover!important;}
@media(max-width:760px){.contact-art{aspect-ratio:3/2;}}


/* v7.2 compact typography and updated identity */
.brand-mark{font-size:0;background:#f4f7fb url("logo.png") center/82% 82% no-repeat;border-radius:13px;box-shadow:inset 0 0 0 1px rgba(255,255,255,.55);}
.content h2{margin-top:1.05em;margin-bottom:.42em}
.content h3{margin-top:.9em;margin-bottom:.35em}
.content p{margin-top:0;margin-bottom:9px}
.content-flow p{margin-bottom:9px;line-height:1.55}
.section-card-head{margin-bottom:12px}
.feature-list{margin:7px 0 11px;gap:3px}
.feature-list li{padding:6px 12px 6px 38px;line-height:1.38}
.feature-list li:before{left:12px;top:8px;width:18px;height:18px}
.page-intro-copy h1{margin-bottom:7px}
.page-intro p{line-height:1.58}
.tax-page .section-card p{line-height:1.5}
.tax-page .feature-list{gap:3px}
.tax-page .feature-list li{padding-top:6px;padding-bottom:6px}
.phone-art img{object-fit:cover!important;padding:0}