/* Website V0: scoped additions; legacy corporate rollback CSS stays unchanged. */
.website-v0 { --brand-navy:#0F2D46; --brand-green:#10B981; }
.website-v0 .v0-header { flex-wrap:wrap; gap:22px; padding-block:24px; }
.v0-logo { display:block; width:240px; max-width:100%; }
.v0-logo img,.v0-footer img { display:block; width:100%; height:auto; }
.website-v0 .v0-header nav { gap:22px; flex-wrap:wrap; }
.website-v0 .v0-header nav a { display:flex; align-items:center; min-height:44px; }
.website-v0 .v0-hero { padding-block:50px 54px; }
.website-v0 .v0-hero h1 { color:var(--brand-navy); }
.v0-actions { display:flex; flex-wrap:wrap; gap:14px; align-items:center; }
.v0-secondary { display:inline-flex; align-items:center; justify-content:space-between; gap:14px; min-height:48px; padding:15px 20px; border:1px solid var(--ink); font-weight:600; background:white; }
.v0-secondary:hover { background:#eff8f3; }
.v0-caption { font-size:14px; color:var(--muted); }
.v0-card-grid { display:grid; grid-template-columns:repeat(2,minmax(0,1fr)); gap:24px; margin:28px 0; }
.v0-card { display:flex; flex-direction:column; border:1px solid var(--line); border-top:4px solid var(--brand-green); padding:28px; background:white; }
.v0-card p { flex:1; }
.v0-card h3 { font-size:clamp(22px,2.2vw,30px); }
.v0-card .eyebrow { flex:0; color:var(--brand-navy); }
.v0-problems { background:#eef3f1; }
.v0-problem-grid { display:grid; grid-template-columns:repeat(3,minmax(0,1fr)); gap:20px; }
.v0-problem-grid a { background:white; padding:24px; border:1px solid var(--line); display:flex; flex-direction:column; gap:12px; }
.v0-problem-grid span { font-size:14px; }
.v0-content article { border-block:1px solid var(--line); padding:25px 0; margin-bottom:20px; }
.v0-content h3 { font-size:24px; }
.v0-breadcrumb { display:flex!important; flex-wrap:wrap; gap:20px; margin-bottom:24px; font-size:14px; }
.v0-breadcrumb a { min-height:44px; display:flex; align-items:center; text-decoration:underline; }
.v0-footer { display:flex; flex-wrap:wrap; gap:24px; padding-block:32px; }
.v0-footer>a { width:220px; }
.v0-footer nav { flex-wrap:wrap; gap:20px; }
.website-v0 .section { padding-block:64px; }
.website-v0 .content-tool-cta { margin-block:30px; }
@media(max-width:900px) { .website-v0 .v0-header nav { width:100%; justify-content:space-between; gap:10px; } .website-v0 .v0-nav-detail { display:none!important; } }
@media(max-width:600px) {
 .website-v0 .v0-header { gap:12px; padding-block:18px; }
 .website-v0 .v0-header nav { display:flex; }
 .website-v0 .v0-header nav a { display:flex; font-size:13px; }
 .website-v0 .v0-header .small-cta { padding:8px 12px; }
 .website-v0 .v0-logo { width:210px; }
 .website-v0 .v0-hero { padding-block:26px 38px; }
 .website-v0 .v0-hero h1 { font-size:40px; }
 .website-v0 .v0-hero .hero-copy { font-size:16px; }
 .v0-actions { align-items:stretch; flex-direction:column; }
 .v0-actions .button,.v0-secondary { font-size:15px; padding:16px; }
 .v0-card-grid,.v0-problem-grid { grid-template-columns:minmax(0,1fr); }
 .v0-card { padding:22px; }
 .website-v0 .section { padding-block:42px; }
 .v0-content h3 { font-size:21px; }
 .website-v0 footer { flex-wrap:wrap; gap:20px; }
 .v0-footer nav { display:flex; }
}
/* Override legacy mobile nav a:not(.small-cta), not just the nav container. */
.website-v0 .v0-breadcrumb a,.website-v0 .v0-footer nav a { display:flex; }
/* Text CTAs default to readable ink on light surfaces, including FAQ links. */
.website-v0 .text-link { color:var(--brand-navy); border-color:currentColor; }
/* Preserve the brand lime where the existing service section is dark. */
.website-v0 .services .text-link { color:var(--lime); }

/* TAX catalog discovery: paid reference data is distinct from free calculators. */
.tax-data-card{display:grid;grid-template-columns:1.4fr 1fr;gap:36px;border:1px solid #ccd9d0;border-top:4px solid #087358;background:#fff;padding:30px}.tax-data-card h3{color:#0f2d46;font-size:26px}.tax-data-card p{font-size:14px;margin:0 0 18px}.tax-data-card .tax-catalog-tag{font-size:11px;letter-spacing:.1em;color:#3d7158}.tax-data-card .tax-catalog-note{font-size:12px;color:#53685b;margin:12px 0 0}.tax-catalog-action{display:flex;flex-direction:column;justify-content:center;border-left:1px solid #dce6df;padding-left:30px}.tax-catalog-action strong{display:block;font-size:40px;color:#0f2d46;line-height:1.4}.tax-catalog-action strong span{font-size:13px;font-weight:400;margin-left:6px}.tax-catalog-action small{display:block;font-size:12px;margin-top:7px}.tax-catalog-action .v0-secondary{font-size:13px;gap:12px;padding:14px 17px;color:#1f5542;border-color:#92b29f}.tax-catalog-action .v0-secondary span{flex-shrink:0}
@media(max-width:800px){.tax-data-card{grid-template-columns:minmax(0,1fr);gap:23px;padding:24px}.tax-catalog-action{border-left:0;border-top:1px solid #dce6df;padding:20px 0 0}.tax-data-card h3{font-size:23px}.tax-data-card p{font-size:13px}.tax-catalog-action .v0-secondary{max-width:420px}.tax-data-card .tax-catalog-note{font-size:11px}}

/* Shared public navigation and editorial layout. Brand geometry and palette retained. */
.sf-site{margin:0;background:#fff;color:#182b35;font:16px/1.8 -apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;overflow-wrap:anywhere}
.sf-site *,.sf-header *,.sf-footer *{box-sizing:border-box}
.sf-site h1,.sf-site h2,.sf-site h3,.sf-site p{margin:0 0 18px}
.sf-site h1,.sf-site h2,.sf-site h3{color:#0f2d46;line-height:1.5;letter-spacing:-.035em}
.sf-site h1{font-size:clamp(32px,4.4vw,62px);font-weight:750;line-height:1.4}
.sf-site h2{font-size:clamp(25px,3vw,38px)}.sf-site h3{font-size:23px}
.sf-site a{color:#0f2d46;text-underline-offset:5px}.sf-site button,.sf-site input,.sf-site select,.sf-site textarea{font:inherit}
.sf-site :focus-visible,.sf-header :focus-visible,.sf-footer :focus-visible{outline:3px solid #087358;outline-offset:5px}
.sf-site [hidden],.sf-header [hidden]{display:none!important}
.sf-container{width:min(1120px,calc(100% - 64px));margin-inline:auto}
.sf-header{background:#fff;border-bottom:1px solid #dde4e0;color:#0f2d46;font:15px/1.5 -apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;position:relative;z-index:5}
.sf-header .sf-header-inner{width:min(1240px,calc(100% - 64px));margin:auto;display:flex;align-items:center;justify-content:space-between;gap:32px;padding:18px 0}
.sf-brand{display:block;width:220px;flex-shrink:0;max-width:100%}.sf-brand img{display:block;width:100%;height:auto}
.sf-header .sf-nav{display:flex;align-items:center;gap:24px;flex-wrap:wrap}.sf-header .sf-nav a{color:#0f2d46;text-decoration:none;display:flex;align-items:center;min-height:44px;font-weight:650}
.sf-header .sf-nav a:hover,.sf-header .sf-nav a[aria-current]{text-decoration:underline;text-underline-offset:6px}
.sf-site .sf-button,.sf-header .sf-button{display:inline-flex;align-items:center;justify-content:space-between;gap:20px;min-height:52px;padding:13px 22px;border:1px solid #0f2d46;background:#d9ff43;color:#0f2d46;font-weight:700;text-decoration:none;line-height:1.6;border-radius:3px;cursor:pointer;max-width:100%}
.sf-site .sf-button:hover,.sf-header .sf-button:hover{background:#c8f030}.sf-site .sf-button:disabled{opacity:.6;cursor:wait}
.sf-site .sf-button-secondary{background:#fff;border-color:#899a93}.sf-site .sf-button-secondary:hover{background:#edf4ef}
.sf-header .sf-nav-cta{min-height:44px;padding:9px 17px;gap:15px}
.sf-menu-toggle{color:#0f2d46;background:#fff;border:1px solid #a8b5b0;padding:8px 12px;min-height:44px;border-radius:3px;font:inherit;cursor:pointer}
.sf-skip{position:absolute;top:8px;left:8px;z-index:100;background:#fff;padding:12px;transform:translateY(-160%);color:#0f2d46}.sf-skip:focus{transform:none}
.sf-actions{display:flex;align-items:center;flex-wrap:wrap;gap:16px;margin-top:30px}
.sf-site .sf-eyebrow{font-size:12px;font-weight:700;letter-spacing:.09em;color:#386351;margin-bottom:16px}
.sf-site .sf-caption{font-size:13px;color:#526359;margin:15px 0 0}.sf-site .sf-lead{font-size:clamp(16px,1.5vw,19px);line-height:1.95;max-width:720px}
.sf-hero{padding-block:66px 68px}.sf-page-head{padding-block:60px 32px}.sf-page-head>p:not(.sf-eyebrow){max-width:780px}
.sf-section{padding-block:68px}.sf-section-compact{padding-top:18px}.sf-tint{background:#f3f6f2;border-block:1px solid #e2e8e2}
.sf-section-heading{display:flex;justify-content:space-between;align-items:flex-end;gap:30px;margin-bottom:24px}.sf-section-heading>p{font-size:15px;color:#526359}
.sf-problems{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:30px}.sf-problems a{display:flex;flex-direction:column;gap:10px;padding:24px;background:#fff;border:1px solid #cbd8cd;text-decoration:none}.sf-problems strong{font-size:18px}.sf-problems span{font-size:13px;color:#526359;display:flex;justify-content:space-between;gap:14px}.sf-problems a:hover{border-color:#0f2d46}
.sf-card-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;margin:24px 0 30px}.sf-card{display:flex;flex-direction:column;background:#fff;border:1px solid #ced9d2;border-top:3px solid #10b981;padding:30px;scroll-margin-top:24px}.sf-card>p:not(.sf-eyebrow){flex:1}.sf-site .sf-card h3{font-size:25px}
.sf-site .sf-text-link{display:inline-flex;align-items:center;gap:14px;min-height:44px;font-weight:650;text-decoration:underline;text-decoration-thickness:1px;color:#0f2d46}.sf-card .sf-text-link{align-self:flex-start}.sf-card dl{font-size:13px;margin:0 0 18px;border-top:1px solid #e2e8e2;padding-top:14px}.sf-card dl div{display:flex;gap:16px}.sf-card dt{flex:0 0 2em;color:#526359}.sf-card dd{margin:0}
.sf-guide-card{display:grid;grid-template-columns:1.6fr 1fr;gap:40px;border-block:1px solid #cad5cc;padding:28px 0;margin:28px 0}.sf-guide-card ol{margin:0;padding:0;list-style:none;display:flex;flex-direction:column;gap:8px;counter-reset:guide}.sf-guide-card li{counter-increment:guide;background:#f3f6f2;padding:10px 16px;display:flex;gap:18px}.sf-guide-card li:before{content:"0" counter(guide);color:#386351}.sf-guide-card h3 a{text-decoration:none}.sf-guide-card h3 a:hover{text-decoration:underline}
.sf-dark{background:#0f2d46;color:#fff}.sf-site .sf-dark h2,.sf-site .sf-dark .sf-lead{color:#fff}.sf-site .sf-dark .sf-eyebrow,.sf-site .sf-dark .sf-text-link{color:#d9ff43}.sf-site .sf-dark .sf-caption{color:#d1ded8}.sf-dark :focus-visible{outline-color:#d9ff43}.sf-service-tags{display:flex;gap:14px 26px;flex-wrap:wrap;padding:0;list-style:none}.sf-service-tags li{border-bottom:1px solid #718d99;padding-bottom:7px}
.sf-footer{padding:42px 0 18px;background:#fff;color:#0f2d46;font:14px/1.7 -apple-system,BlinkMacSystemFont,"Hiragino Kaku Gothic ProN","Yu Gothic",Meiryo,sans-serif;border-top:1px solid #ced9d2}.sf-footer .sf-footer-top{display:flex;justify-content:space-between;align-items:center;gap:20px;margin-bottom:30px}.sf-footer-top p{margin:0}.sf-footer .sf-footer-grid{display:grid;grid-template-columns:1fr .85fr 1fr 1.25fr 1.3fr;gap:24px}.sf-footer .sf-footer-grid>div{display:flex;flex-direction:column;align-items:flex-start}.sf-footer .sf-footer-grid h2{font-size:14px;margin:0 0 14px;line-height:1.5;letter-spacing:0}.sf-footer .sf-footer-grid a{display:flex;align-items:center;min-height:44px;text-decoration:none;color:#344c3e;line-height:1.6}.sf-footer a:hover{text-decoration:underline}.sf-footer .sf-copyright{border-top:1px solid #e1e7e2;margin:30px 0 0;padding-top:20px;font-size:12px;color:#526359}
.sf-category-nav{display:flex;gap:12px;flex-wrap:wrap;margin:25px 0}.sf-category-nav a{display:flex;align-items:center;min-height:44px;padding:7px 18px;background:#f3f6f2;border:1px solid #ced9d2;text-decoration:none}
.sf-note,.sf-related{border:1px solid #d7e0d8;background:#f3f6f2;padding:28px;margin-block:30px}.sf-site .sf-note h2,.sf-site .sf-related h2{font-size:22px}.sf-related a{display:block;padding-block:8px;min-height:44px}.sf-note p:last-child{margin-bottom:0}
.sf-service-list article{padding:30px 0;border-bottom:1px solid #ced9d2;scroll-margin-top:24px}.sf-service-list article>p{max-width:800px}.sf-steps{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:35px;padding-left:24px;margin:30px 0}.sf-steps h3{font-size:20px}.sf-steps p{font-size:15px}
.sf-faq details{border-top:1px solid #ced9d2;padding:16px 0}.sf-faq summary{font-weight:650;min-height:44px;cursor:pointer;padding:8px 0}.sf-faq details p{margin-top:14px}.sf-faq .eyebrow{font-size:12px;color:#386351}
.sf-prose{max-width:820px;padding-bottom:54px}.sf-prose h2{font-size:26px;margin-top:40px}.sf-prose h1{font-size:clamp(30px,4vw,44px)}.sf-prose h3{font-size:22px}.sf-prose .eyebrow,.sf-prose .article-dates{font-size:13px;color:#526359}.sf-prose .content-tool-cta{margin-top:35px;padding:24px;background:#f3f6f2}.sf-prose .content-tool-cta h2{margin-top:0}.sf-breadcrumb{display:flex;align-items:center;gap:16px;margin-block:20px}.sf-breadcrumb a{padding:10px 0;min-height:44px}
.sf-contact-grid{display:grid;grid-template-columns:1fr 1.4fr;gap:60px;align-items:start}.sf-contact-card{padding:30px;border:1px solid #cbd8cd;background:#f3f6f2}.sf-contact-card label{display:block;font-weight:650;margin:16px 0 6px}.sf-contact-card input:not([type=checkbox]),.sf-contact-card textarea,.sf-contact-card select{width:100%;max-width:100%;min-height:48px;padding:10px;border:1px solid #819689;border-radius:2px;background:white;color:#182b35}.sf-contact-card label span{font-size:12px;font-weight:400}.sf-contact-card .privacy-check{display:flex;align-items:flex-start;gap:12px;margin:22px 0}.sf-contact-card input[type=checkbox]{width:24px;height:24px;flex-shrink:0;accent-color:#0f2d46}.sf-contact-card .privacy-check span{font-size:14px}.form-trap{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}.sf-contact-card .contact-hint{font-size:13px;margin-top:14px}.sf-contact-card .email-alternative{border-top:1px solid #cad5cc;padding-top:22px;margin-top:20px}.email-alternative summary{cursor:pointer;min-height:44px}.email-row{display:flex;flex-wrap:wrap;gap:12px;align-items:center}.email-row button{min-height:44px;background:white;border:1px solid #819689;cursor:pointer}.sf-contact-card .error{color:#a22626}
@media(max-width:1000px){.sf-header .sf-nav{gap:16px}.sf-brand{width:180px}.sf-problems{grid-template-columns:repeat(2,minmax(0,1fr))}.sf-footer .sf-footer-grid{grid-template-columns:repeat(3,minmax(0,1fr))}.sf-contact-grid{gap:30px}.sf-header .sf-header-inner{gap:20px}}
@media(max-width:760px){.sf-container,.sf-header .sf-header-inner{width:calc(100% - 40px)}.sf-header .sf-header-inner{flex-wrap:wrap;padding-block:14px;gap:10px}.sf-header .sf-brand{width:166px}.sf-header .sf-nav{width:100%;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:4px 16px;border-top:1px solid #dce4df;padding-top:14px}.sf-header .sf-nav a{padding:10px 12px}.sf-header .sf-nav .sf-nav-cta{grid-column:1/-1;margin-top:6px}.sf-hero{padding-block:38px 44px}.sf-section{padding-block:44px}.sf-page-head{padding-block:36px 22px}.sf-section-compact{padding-top:10px}.sf-card-grid{gap:16px}.sf-card{padding:22px}.sf-site .sf-card h3{font-size:22px}.sf-section-heading{display:block}.sf-guide-card{grid-template-columns:1fr;gap:20px}.sf-guide-card ol{flex-direction:row;flex-wrap:wrap;font-size:13px}.sf-guide-card li{flex:1;min-width:100px;gap:8px}.sf-contact-grid{grid-template-columns:1fr}.sf-steps{grid-template-columns:1fr;gap:20px}.sf-footer .sf-footer-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.sf-footer .sf-footer-top{align-items:flex-start}.sf-prose h2{font-size:23px}.sf-dark .sf-lead br{display:none}.sf-dark .sf-lead{max-width:580px}}
@media(max-width:480px){.sf-container,.sf-header .sf-header-inner{width:calc(100% - 32px)}.sf-site h1{font-size:34px}.sf-site h2{font-size:26px}.sf-hero .sf-lead br{display:none}.sf-site .sf-lead{font-size:16px}.sf-problems,.sf-card-grid{grid-template-columns:minmax(0,1fr)}.sf-problems a{padding:20px}.sf-actions{align-items:stretch;flex-direction:column}.sf-site .sf-button{padding:13px 16px;font-size:15px}.sf-footer .sf-footer-top{flex-direction:column}.sf-footer .sf-footer-grid{gap:24px 15px;font-size:13px}.sf-contact-card,.sf-note,.sf-related{padding:20px}.sf-prose h1{font-size:30px}.sf-site .sf-desktop-break{display:none}.sf-card-grid{margin-top:20px}}
@media(prefers-reduced-motion:reduce){.sf-site *{scroll-behavior:auto!important}}
/* Shared chrome must not appear in a tool's printable document. */
@media print{.sf-header,.sf-footer,.sf-skip,.sf-tool-related{display:none!important}}
.sf-tool-related{border-top:1px solid #ccd8cd;padding:28px 0;margin-top:40px;color:#0f2d46}.sf-tool-related h2{font-size:20px}.sf-tool-related a{display:inline-flex;align-items:center;min-height:44px;margin-right:24px;color:#0f2d46;text-underline-offset:4px}
.sf-site .sf-card h2{font-size:25px}.sf-guide-card h2{font-size:23px}.sf-guide-card h2 a{text-decoration:none}.sf-guide-card h2 a:hover{text-decoration:underline}@media(max-width:760px){.sf-site .sf-card h2{font-size:22px}}

/* Practical tool guides: extend the existing prose, CTA and card styles. */
.sf-guide{max-width:860px;overflow-wrap:anywhere}.sf-guide article>header{padding-block:12px 20px}.sf-guide h1{max-width:20em;line-height:1.4;text-wrap:balance}.sf-guide h2{scroll-margin-top:110px;line-height:1.55}.sf-guide h3{margin-top:30px;line-height:1.5}.sf-guide p,.sf-guide li{line-height:1.95}.sf-guide ul,.sf-guide ol{padding-left:1.6em}.sf-guide li+li{margin-top:8px}.sf-guide .sf-guide-caption,.sf-guide figcaption,.sf-guide-scroll-note{font-size:14px;color:#526359}.sf-guide .sf-actions{align-items:center;gap:18px;flex-wrap:wrap}.sf-guide .sf-button{white-space:normal;text-align:center}.sf-guide-toc{background:#f3f6f2;border:1px solid #cad5cc;padding:24px;margin-block:34px}.sf-guide-toc h2{margin:0;font-size:22px}.sf-guide-toc ol{margin-bottom:0}.sf-guide-toc a{display:inline-block;padding:5px 0;text-underline-offset:4px}.sf-guide-steps li{padding-left:6px;margin-block:14px}.sf-guide-figure{margin:26px 0}.sf-guide-figure a{display:block;border:1px solid #cad5cc;background:#f6f8f5;border-radius:8px;overflow:hidden}.sf-guide-figure img{display:block;width:100%;height:auto}.sf-guide figcaption{margin-top:10px}.sf-guide figcaption span{display:block}.sf-guide-table{max-width:100%;overflow-x:auto;border:1px solid #cad5cc;border-radius:5px}.sf-guide-table table{border-collapse:collapse;min-width:540px;width:100%;font-size:15px}.sf-guide-table th,.sf-guide-table td{padding:14px 16px;border-bottom:1px solid #dce4df;text-align:left;vertical-align:top;line-height:1.7}.sf-guide-table thead{background:#edf3ed}.sf-guide-table tbody th{width:26%;font-weight:600}.sf-guide-table tr:last-child>*{border-bottom:0}.sf-guide-scroll-note{margin-bottom:8px}.sf-guide-note{background:#f3f6f2;border-left:4px solid #477552;padding:18px 22px}.sf-guide details{border-bottom:1px solid #cad5cc;padding-block:5px}.sf-guide summary{padding:16px 8px;font-weight:700;cursor:pointer;line-height:1.7}.sf-guide details p{padding:0 8px 12px;margin-top:0}.sf-guide-consultation{border-top:1px solid #cad5cc;margin-top:40px;padding-top:26px}.sf-guide-consultation h2{margin-top:10px}.sf-guide .sf-related a{display:block;padding-block:10px}.sf-guide :focus-visible{outline:3px solid #285c43;outline-offset:4px}
@media(max-width:760px){.sf-guide-toc{padding:20px}.sf-guide h2{scroll-margin-top:110px}.sf-guide .sf-actions{align-items:stretch}.sf-guide-table th,.sf-guide-table td{padding:12px}.sf-guide .sf-guide-caption{font-size:14px}.sf-guide h1{font-size:30px}}

.sf-tool-guide-nav{display:flex;flex-wrap:wrap;gap:8px 28px;padding-block:18px;font:14px/1.7 -apple-system,BlinkMacSystemFont,sans-serif}.sf-tool-guide-nav a{display:flex;align-items:center;min-height:44px;color:#0f2d46}
@media print{.sf-tool-guide-nav{display:none}}