:root{
  --navy:#0e1b2c;
  --navy-2:#16273d;
  --ink:#1b2430;
  --muted:#5b6675;
  --line:#e3e6ea;
  --paper:#ffffff;
  --sand:#f6f3ee;
  --gold:#b08d4f;
  --gold-dark:#8f6f36;
  --red:#b3262b;
  --radius:10px;
  --serif:"Cormorant Garamond", Georgia, "Times New Roman", serif;
  --sans:"Inter", system-ui, -apple-system, "Segoe UI", Roboto, sans-serif;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:112px}
body{margin:0;font-family:var(--sans);color:var(--ink);background:var(--paper);line-height:1.65;font-size:17px;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit}
.wrap{width:100%;max-width:1120px;margin:0 auto;padding:0 20px}
h1,h2,h3{font-family:var(--serif);font-weight:600;line-height:1.1;margin:0 0 .5em;letter-spacing:.2px}
h1{font-size:clamp(2.5rem,6vw,4.4rem)}
h2{font-size:clamp(2rem,4vw,3rem)}
h3{font-size:1.5rem}
p{margin:0 0 1em}
.eyebrow{font-size:.78rem;letter-spacing:.18em;text-transform:uppercase;color:var(--gold);font-weight:600;margin-bottom:14px;display:block}
.btn{display:inline-block;padding:15px 28px;border-radius:6px;font-weight:600;text-decoration:none;font-size:.98rem;transition:.2s;border:1px solid transparent;cursor:pointer;font-family:var(--sans)}
.btn-gold{background:var(--gold);color:#fff}
.btn-gold:hover{background:var(--gold-dark)}
.btn-ghost{border-color:rgba(255,255,255,.45);color:#fff}
.btn-ghost:hover{background:rgba(255,255,255,.1)}
section{padding:96px 0}

/* NAV */
header{position:fixed;top:0;left:0;right:0;z-index:50;background:rgba(14,27,44,.94);backdrop-filter:blur(8px);border-bottom:1px solid rgba(255,255,255,.08)}
.nav{display:flex;align-items:center;justify-content:space-between;height:68px}
.brand{font-family:var(--serif);font-size:1.6rem;font-weight:700;color:#fff;text-decoration:none;letter-spacing:.5px}
.brand span{color:var(--gold)}
.brand{display:flex;align-items:center;gap:10px}
.brand-logo{display:block;height:38px;width:auto}
.brand-sr{height:52px;width:287px}
@media(max-width:560px){.brand-sr{height:30px;width:166px}}
nav ul{display:flex;gap:clamp(14px,1.8vw,28px);list-style:none;margin:0;padding:0}
nav a{color:#d6dbe3;text-decoration:none;font-size:.92rem;white-space:nowrap}
nav a:hover{color:#fff}
.nav-cta{padding:10px 18px;font-size:.88rem;white-space:nowrap}
@media(max-width:1060px){nav ul{display:none}}

/* HERO */
.hero{position:relative;padding:170px 0 110px;color:#fff;background:
  linear-gradient(115deg,rgba(14,27,44,.9) 0%,rgba(14,27,44,.78) 48%,rgba(14,27,44,.32) 100%),
  url("https://static.wixstatic.com/media/39848f_92edb2d9ddd848078f0e43216ec87afe~mv2.jpg") center/cover no-repeat, var(--navy)}
.hero .lead{font-size:1.2rem;color:#d9dfe8;max-width:640px;margin-bottom:34px}
.hero-actions{display:flex;gap:14px;flex-wrap:wrap}
.hero-meta{display:flex;gap:34px;flex-wrap:wrap;margin-top:60px;padding-top:28px;border-top:1px solid rgba(255,255,255,.18);font-size:.92rem;color:#c3cbd7}
.hero-meta strong{display:block;color:#fff;font-family:var(--serif);font-size:1.7rem;font-weight:600}

/* WHY */
.why{background:var(--sand)}
.section-head{max-width:720px;margin-bottom:54px}
.section-head p{color:var(--muted);font-size:1.08rem}
.grid4{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:30px 26px}
.card .num{font-family:var(--serif);font-size:2.2rem;color:var(--gold);line-height:1;margin-bottom:12px}
.card h3{font-size:1.4rem}
.card p{color:var(--muted);margin:0;font-size:.97rem}
@media(max-width:980px){.grid4{grid-template-columns:repeat(2,1fr)}}
@media(max-width:560px){.grid4{grid-template-columns:1fr}}

/* SERVICES */
.services-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:26px}
.service{border-top:3px solid var(--gold);padding:26px 4px 0}
.service p{color:var(--muted);font-size:.98rem}
.service ul{padding-left:18px;margin:0;color:var(--muted);font-size:.95rem}
.service li{margin-bottom:6px}
.service .sub{display:block;font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;font-weight:700;color:var(--gold);margin:16px 0 6px}
.cross{margin-top:56px;background:var(--navy);color:#fff;border-radius:14px;padding:44px 40px}
.cross-head{max-width:760px;margin-bottom:32px}
.cross-head h3{color:#fff;font-size:1.9rem;margin:6px 0 10px}
.cross-head p{color:#c9d2de;margin:0}
.cross-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:30px}
.cross-col{border-top:3px solid var(--gold);padding-top:20px}
.cross-col .cc-tag{display:block;font-size:.74rem;letter-spacing:.16em;text-transform:uppercase;font-weight:700;color:var(--gold);margin-bottom:6px}
.cross-col h4{font-family:var(--serif);font-size:1.4rem;line-height:1.2;color:#fff;margin:0 0 10px}
.cross-col p{color:#c9d2de;font-size:.96rem;margin:0 0 12px}
.cross-col ul{padding-left:18px;margin:0;color:#dfe5ec;font-size:.95rem}
.cross-col li{margin-bottom:6px}
@media(max-width:1100px){.services-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:900px){.services-grid{grid-template-columns:1fr}.cross{padding:32px 22px}.cross-grid{grid-template-columns:1fr}}

/* TAX RATE */
.rate{background:var(--paper)}
.rate .section-head{margin-bottom:40px}
.rate-grid{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:start}
.layers{display:grid;gap:14px;margin-top:26px}
.layer{display:grid;grid-template-columns:44px 1fr;gap:16px;background:var(--sand);border:1px solid var(--line);border-radius:var(--radius);padding:18px 20px}
.layer .tag{width:44px;height:44px;border-radius:50%;background:var(--navy);color:var(--gold);display:grid;place-items:center;font-family:var(--serif);font-size:1.3rem}
.layer h3{font-size:1.2rem;margin:0 0 .15em}
.layer p{margin:0;color:var(--muted);font-size:.93rem}
.estimator{background:var(--navy);color:#fff;border-radius:14px;padding:34px 30px;position:sticky;top:90px}
.estimator h3{font-size:1.8rem;margin-bottom:.2em}
.estimator .sub{color:#b9c3d1;font-size:.93rem;margin-bottom:22px}
.estimator label{color:#c9d2de}
.estimator select,.estimator input{background:#fff}
.estimator form{gap:16px}
.result{display:none;margin-top:20px;padding:18px 20px;border-radius:8px;background:rgba(176,141,79,.16);border:1px solid rgba(176,141,79,.5);font-size:.95rem}
.result strong{display:block;font-family:var(--serif);font-size:2rem;color:#fff;line-height:1.1;margin-bottom:6px}
.estimator .small{color:#9eabbd}
@media(max-width:900px){.rate-grid{grid-template-columns:1fr}.estimator{position:static}}


.demo{display:inline-block;background:#b3262b;color:#fff;font-size:.72rem;font-weight:700;letter-spacing:.08em;padding:5px 10px;border-radius:4px;margin-bottom:16px}
.seg{display:inline-flex;border:1px solid rgba(255,255,255,.25);border-radius:999px;padding:3px;margin-bottom:16px}
.seg button{background:none;border:0;color:#c9d2de;font:inherit;font-size:.88rem;padding:7px 18px;border-radius:999px;cursor:pointer}
.seg button.on{background:var(--gold);color:#fff}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:22px}
.chips button{background:rgba(255,255,255,.07);border:1px solid rgba(255,255,255,.22);color:#e6ebf2;font:inherit;font-size:.86rem;padding:8px 14px;border-radius:8px;cursor:pointer}
.chips button.on{background:#fff;color:var(--navy);border-color:#fff;font-weight:600}
.big{margin-bottom:16px}
.big > span{display:block;font-family:var(--serif);font-size:3.6rem;line-height:1;font-weight:600;color:#fff}
.big small span{display:inline}
.big small{display:block;color:#b9c3d1;font-size:.88rem;margin-top:6px}
.stack{display:flex;height:12px;border-radius:999px;overflow:hidden;background:rgba(255,255,255,.1);margin-bottom:18px}
.stack i{display:block;height:100%;transition:width .35s}
.rows{list-style:none;margin:0 0 4px;padding:0}
.rows li{display:grid;grid-template-columns:14px 1fr auto;gap:12px;align-items:center;padding:11px 0;border-bottom:1px solid rgba(255,255,255,.12);font-size:.94rem}
.rows .dot{width:10px;height:10px;border-radius:50%}
.rows .pct{color:#9eabbd;font-size:.82rem;margin-left:8px}
.totalrow{display:flex;justify-content:space-between;padding:14px 0 20px;font-weight:600}
.btn.block{display:block;text-align:center}


.tabs{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}
.tabs button{position:relative;display:flex;flex-direction:column;align-items:flex-start;gap:2px;min-width:240px;text-align:left;padding:14px 26px;border-radius:12px;border:2px solid var(--navy);background:#fff;color:var(--navy);font:inherit;cursor:pointer;transition:background .15s,box-shadow .15s}
.tabs button:hover{background:var(--sand)}
.tabs .t-main{font-weight:700;font-size:1.08rem}
.tabs .t-sub{font-size:.82rem;font-weight:500;color:var(--muted)}
@media(max-width:560px){.tabs button{flex:1 1 100%;min-width:0}}
.tabs button[aria-selected="true"]{background:var(--navy);color:#fff;box-shadow:0 8px 22px rgba(14,27,44,.28)}
.tabs button[aria-selected="true"] .t-sub{color:#c9d2de}
.tabs button[aria-selected="true"]::after{content:"";position:absolute;left:26px;right:26px;bottom:-2px;height:3px;border-radius:3px;background:var(--gold)}
.swap{display:block;width:100%;margin-top:14px;background:none;border:0;color:#e4c98d;font:inherit;font-size:.9rem;text-decoration:underline;cursor:pointer;text-align:center}
.panel[hidden]{display:none}
.panel-title{font-size:clamp(1.8rem,3vw,2.4rem);margin-bottom:.4em}


/* VISUALS */
.band{position:relative;overflow:hidden;color:#fff;text-align:center;padding:140px 0;background:var(--navy)}
.band-art{position:absolute;inset:0;width:100%;height:100%;display:block}
.band-shade{position:absolute;inset:0;background:radial-gradient(ellipse 70% 62% at 50% 46%,rgba(14,27,44,.8) 0%,rgba(14,27,44,.52) 55%,rgba(14,27,44,0) 100%)}
.band .wrap{position:relative}
.band blockquote{font-family:var(--serif);font-size:clamp(1.9rem,4vw,3.1rem);line-height:1.18;font-weight:600;max-width:860px;margin:0 auto 30px;text-shadow:0 2px 24px rgba(0,0,0,.45)}
.band .eyebrow{color:#e4c98d}
.icon{width:48px;height:48px;border-radius:12px;background:var(--sand);display:grid;place-items:center;margin-bottom:16px;color:var(--gold)}
.icon svg{width:26px;height:26px;fill:none;stroke:currentColor;stroke-width:1.6;stroke-linecap:round;stroke-linejoin:round}
.portrait{margin:0 0 20px;border-radius:var(--radius);overflow:hidden;aspect-ratio:3/2;background:var(--sand)}
.portrait img{width:100%;height:100%;object-fit:cover;object-position:center}


/* LANGUAGE BAR */
.langbar{background:rgba(6,13,23,.72);border-bottom:1px solid rgba(255,255,255,.07)}
.langbar .wrap{display:flex;justify-content:space-between;align-items:center;height:34px}
.langbar .tag{font-size:.74rem;letter-spacing:.04em;color:#8e9aac}
.langs{display:flex;gap:4px}
.lang{display:flex;align-items:center;gap:8px;padding:4px 11px;border-radius:6px;border:1px solid transparent;color:#c9d2de;font-size:.8rem;text-decoration:none;white-space:nowrap}
.lang:hover{background:rgba(255,255,255,.08);color:#fff}
.lang[aria-current="true"]{background:rgba(255,255,255,.13);border-color:rgba(255,255,255,.25);color:#fff;font-weight:600}
.lang.soon{opacity:.6;cursor:not-allowed}
.lang.soon:hover{background:none;color:#c9d2de}
.flag{display:block;flex:none;width:20px;height:14px;border-radius:2px;box-shadow:0 0 0 1px rgba(255,255,255,.28)}
.l-code{display:none}
@media(max-width:760px){.l-name{display:none}.l-code{display:inline}.langbar .tag{display:none}.langbar .wrap{justify-content:flex-end}}

/* AFFILIATIONS */
.affiliations{background:var(--navy);color:#fff;padding:72px 0}
.affiliations .eyebrow{text-align:center}
.aff-lead{text-align:center;color:#b9c3d1;max-width:620px;margin:0 auto 36px}
.aff-list{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
.aff{display:flex;flex-direction:column;align-items:center;gap:12px;height:100%;padding:24px 16px 20px;background:#fff;border-radius:var(--radius);color:var(--ink);text-decoration:none;border:1px solid transparent;transition:box-shadow .2s,border-color .2s}
.aff:hover{border-color:var(--gold);box-shadow:0 10px 26px rgba(0,0,0,.28)}
.aff-logo{display:flex;align-items:center;justify-content:center;width:100%;height:76px}
.aff-logo img{width:auto;height:auto;max-width:150px;max-height:76px;object-fit:contain;filter:grayscale(1);opacity:.85;transition:filter .2s,opacity .2s}
.aff:hover img{filter:none;opacity:1}
.aff-name{font-size:.86rem;line-height:1.35;text-align:center;color:var(--muted)}
@media(max-width:860px){.aff-list{grid-template-columns:repeat(2,1fr)}}

/* PROCESS */
.process{background:var(--navy);color:#fff}
.process .section-head p{color:#b9c3d1}
.steps{display:grid;grid-template-columns:repeat(5,1fr);gap:20px;counter-reset:s}
.step{position:relative;padding-top:54px}
.step::before{counter-increment:s;content:counter(s);position:absolute;top:0;left:0;width:40px;height:40px;border-radius:50%;border:1px solid var(--gold);color:var(--gold);display:grid;place-items:center;font-family:var(--serif);font-size:1.3rem}
.step::after{content:"";position:absolute;top:20px;left:52px;right:-10px;height:1px;background:rgba(255,255,255,.15)}
.step:last-child::after{display:none}
.step h3{font-size:1.25rem;margin-bottom:.35em}
.step p{color:#b9c3d1;font-size:.93rem;margin:0}
@media(max-width:980px){.steps{grid-template-columns:1fr 1fr}.step::after{display:none}}
@media(max-width:560px){.steps{grid-template-columns:1fr}}
.note{margin-top:40px;font-size:.88rem;color:#8e9aac}

/* ABOUT */
.about-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:60px;align-items:center}
.stats{display:grid;gap:18px}
.stat{background:var(--sand);border-radius:var(--radius);padding:24px 26px;border-left:3px solid var(--gold)}
.stat strong{font-family:var(--serif);font-size:2.2rem;display:block;line-height:1;color:var(--navy)}
.stat span{color:var(--muted);font-size:.95rem}
.pills{display:flex;flex-wrap:wrap;gap:8px;margin-top:8px}
.pills span{border:1px solid var(--line);border-radius:999px;padding:6px 14px;font-size:.85rem;color:var(--muted)}
@media(max-width:860px){.about-grid{grid-template-columns:1fr;gap:34px}}

/* FAQ */
.faq{background:var(--sand)}
.faq-list{max-width:820px}
details{background:#fff;border:1px solid var(--line);border-radius:var(--radius);margin-bottom:12px;padding:0 24px}
summary{cursor:pointer;list-style:none;padding:20px 28px 20px 0;font-weight:600;position:relative}
summary::-webkit-details-marker{display:none}
summary::after{content:"+";position:absolute;right:0;top:50%;transform:translateY(-50%);font-size:1.5rem;color:var(--gold);font-weight:400}
details[open] summary::after{content:"–"}
details p{color:var(--muted);padding-bottom:20px;margin:0;font-size:.98rem}

/* CONTACT */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:60px}
form{display:grid;gap:14px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
label{font-size:.82rem;font-weight:600;color:var(--muted);display:block;margin-bottom:5px}
input,textarea,select{width:100%;padding:13px 14px;border:1px solid #cfd5dc;border-radius:6px;font:inherit;font-size:.97rem;background:#fff;color:var(--ink)}
input:focus,textarea:focus,select:focus{outline:2px solid var(--gold);outline-offset:1px;border-color:var(--gold)}
textarea{min-height:130px;resize:vertical}
.small{font-size:.82rem;color:var(--muted)}
.offices{display:grid;gap:18px;align-content:start}
.office{background:var(--sand);border-radius:var(--radius);padding:22px 26px;border-left:3px solid var(--gold)}
.office h3{font-size:1.3rem;margin-bottom:.15em}
.office p{margin:0;color:var(--muted);font-size:.96rem}
.office.main{background:var(--navy);border-left:5px solid var(--gold);box-shadow:0 12px 30px rgba(14,27,44,.22)}
.office.main h3{color:#fff}
.office.main p{color:#cfd7e3}
.badge{display:inline-block;margin-bottom:10px;padding:4px 11px;border-radius:999px;background:var(--gold);color:#fff;font-size:.7rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase}
.map{margin-top:16px;border-radius:8px;overflow:hidden;background:#243651;aspect-ratio:16/9}
.map iframe{display:block;width:100%;height:100%;border:0}
.maplink{display:inline-block;margin-top:12px;color:#e4c98d;font-size:.9rem;text-decoration:none;border-bottom:1px solid rgba(228,201,141,.5)}
.direct a{color:var(--navy);font-weight:400;text-decoration:none;border-bottom:1px solid var(--gold)}
@media(max-width:860px){.contact-grid{grid-template-columns:1fr;gap:40px}.row{grid-template-columns:1fr}}

footer{background:var(--navy);color:#9eabbd;padding:46px 0;font-size:.85rem}
footer .wrap{display:grid;gap:14px}
footer a{color:#cfd7e3}
.foot-top{display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;align-items:center}

.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
.form-status{margin:4px 0 0;padding:12px 14px;border-radius:8px;font-size:.95rem;background:var(--sand);color:var(--ink)}
.form-status.ok{background:#e8f3ea;color:#1f5f2c}
.form-status.err{background:#fbeaea;color:#8a1f24}