/* Layout: navy bands open and close the page; white and cool-paper bands between.
   One signature object: the Form W-12 line the reader already signs, shown as paper. */
:root{
  color-scheme: light;
  --navy:#0E1B2C; --navy-2:#16263B; --navy-3:#2A3D55; --ink:#0E1B2C;
  --amber:#F59E5B; --amber-deep:#A8480C;
  --paper:#F4F6F8; --white:#FFFFFF; --form:#FBFAF6;
  --text:#27333F; --muted:#4D5B6B; --line:#D9DFE6;
  --on-navy:#F4F6F8; --on-navy-muted:#B9C4D1;
  --pen:#1F4FB8; --high:#A32A1C; --med:#8A5A00; --low:#2F5E3A;
  --display:'Archivo','Arial Narrow',Arial,sans-serif;
  --body:'IBM Plex Sans','Segoe UI',system-ui,sans-serif;
  --mono:'IBM Plex Mono',ui-monospace,Menlo,Consolas,monospace;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--white);color:var(--text);font-family:var(--body);font-size:17px;line-height:1.6}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:10;background:var(--navy)}
h1,h2,h3{font-family:var(--display);color:var(--ink);margin:0;line-height:1.12;letter-spacing:-0.012em;text-wrap:balance}
p{margin:0}
a{color:var(--amber-deep)}
a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--pen);outline-offset:3px;border-radius:4px}
.wrap{max-width:1120px;margin:0 auto;padding-left:max(20px,env(safe-area-inset-left,0px));padding-right:max(20px,env(safe-area-inset-right,0px))}
.band{padding-block:84px}
.band-paper{background:var(--paper)}
.band-navy{background:var(--navy);color:var(--on-navy)}
.band-navy h1,.band-navy h2,.band-navy h3{color:#fff}
.eyebrow{font-family:var(--mono);font-size:13px;letter-spacing:.09em;text-transform:uppercase;color:var(--amber-deep)}
.band-navy .eyebrow{color:var(--amber)}
.h2{font-size:clamp(28px,3.6vw,42px);font-weight:700}
.lede{font-size:19px;color:var(--muted);max-width:62ch}
.stack{display:flex;flex-direction:column}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:50px;padding:13px 24px;border-radius:6px;font-family:var(--body);font-weight:600;font-size:16.5px;text-decoration:none;border:1.5px solid transparent;transition:transform .12s ease,background-color .12s ease}
.btn:hover{transform:translateY(-1px)}
@media (prefers-reduced-motion:reduce){.btn{transition:none}.btn:hover{transform:none}}
.btn-amber{background:var(--amber);color:var(--navy)}
.btn-amber:hover{background:#F7AE74}
.btn-navy{background:var(--navy);color:#fff}
.btn-navy:hover{background:var(--navy-2)}
.btn-ghost{border-color:#5B6B80;color:var(--on-navy)}
.btn-ghost:hover{border-color:var(--on-navy)}

/* Header */
.site-head{position:sticky;top:env(safe-area-inset-top,0px);z-index:9;background:var(--navy);border-bottom:1px solid var(--navy-3)}
.head-row{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-block:14px}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:#fff}
.brand b{font-family:var(--display);font-weight:800;font-size:23px;letter-spacing:.005em}
.brand b span{color:var(--amber)}
.nav{display:flex;align-items:center;gap:26px;font-size:15.5px}
.nav a.link{color:var(--on-navy-muted);text-decoration:none;padding:10px 0}
.nav a.link:hover{color:#fff}
.nav .btn{min-height:44px;padding:9px 18px;font-size:15.5px}
.menu-btn{display:none;min-height:44px;min-width:44px;background:none;border:1.5px solid #5B6B80;border-radius:6px;color:#fff;font:600 15px var(--body);padding:8px 14px;cursor:pointer}
@media (max-width:820px){
  .menu-btn{display:inline-flex;align-items:center}
  .nav{display:none;position:absolute;left:0;right:0;top:100%;background:var(--navy);border-bottom:1px solid var(--navy-3);flex-direction:column;align-items:stretch;gap:4px;padding:10px max(20px,env(safe-area-inset-right,0px)) 20px max(20px,env(safe-area-inset-left,0px))}
  .nav.open{display:flex}
  .nav a.link{padding:12px 0;border-bottom:1px solid var(--navy-3)}
  .nav .btn{margin-top:12px}
}

/* Hero */
.hero{padding-block:72px 92px}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);gap:56px;align-items:center}
.hero h1{font-size:clamp(36px,5vw,60px);font-weight:800}
.hero h1 em{font-style:normal;color:var(--amber)}
.hero .sub{font-size:19.5px;color:var(--on-navy-muted);max-width:56ch}
.hero-copy{gap:24px;min-width:0}
.cta-row{display:flex;flex-wrap:wrap;gap:14px}
.assure{display:flex;flex-wrap:wrap;gap:10px 26px;margin:0;padding:0;list-style:none;font-size:15px;color:var(--on-navy-muted)}
.assure li{display:flex;align-items:center;gap:8px}
.tick{flex:none;width:16px;height:16px}
@media (max-width:900px){.hero-grid{grid-template-columns:minmax(0,1fr);gap:44px}.hero{padding-block:52px 68px}}

/* The form */
.form-stage{position:relative;min-width:0;padding-bottom:18px}
.w12{background:var(--form);color:#1c1c1a;border-radius:3px;padding:22px 24px 26px;font-family:var(--mono);font-size:13px;line-height:1.5;box-shadow:0 18px 40px rgba(0,0,0,.35);transform:rotate(-1.2deg)}
.w12-top{display:flex;justify-content:space-between;gap:12px;border-bottom:2px solid #1c1c1a;padding-bottom:10px;margin-bottom:14px}
.w12-top b{font-family:var(--display);font-weight:800;font-size:22px;letter-spacing:0}
.w12-top span{font-size:11px;text-align:right;color:#4a4a45}
.w12-faint{height:9px;background:#E4E2DA;border-radius:2px;margin:9px 0}
.w12-line{display:grid;grid-template-columns:auto minmax(0,1fr) auto;gap:12px;align-items:start;border:1.5px solid #1c1c1a;padding:12px;margin:14px 0;background:#fff}
.w12-line .n{font-weight:500;background:#1c1c1a;color:#fff;padding:1px 7px}
.w12-line strong{font-weight:500;display:block;margin-bottom:4px}
.box{width:26px;height:26px;border:1.5px solid #1c1c1a;display:grid;place-items:center;background:#fff}
.w12-note{font:400 12px var(--mono);color:var(--on-navy-muted);margin-top:26px;max-width:46%}
@media (max-width:480px){.w12-note{max-width:none;margin-top:14px}}
.pen-note{position:absolute;right:-6px;bottom:-6px;background:var(--amber);color:var(--navy);font-family:var(--body);font-weight:600;font-size:15.5px;line-height:1.35;padding:12px 16px;border-radius:6px;max-width:250px;box-shadow:0 10px 24px rgba(0,0,0,.3)}
@media (max-width:480px){.pen-note{position:static;margin-top:18px;max-width:none}.w12{transform:none}}

/* IRS quote */
.quote{padding-block:44px;background:var(--paper);border-bottom:1px solid var(--line)}
.quote-row{display:grid;grid-template-columns:auto minmax(0,1fr);gap:22px;align-items:start}
.quote-mark{font-family:var(--display);font-weight:800;font-size:64px;line-height:.8;color:var(--amber-deep)}
.quote blockquote{margin:0;font-family:var(--display);font-weight:600;font-size:clamp(20px,2.4vw,27px);line-height:1.3;color:var(--ink)}
.quote cite{display:block;margin-top:10px;font:normal 14px var(--mono);color:var(--muted)}

/* Why */
.why-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:32px}
.why{border-top:3px solid var(--navy);padding-top:20px;gap:8px}
.why h3{font-size:21px;font-weight:700}
.why p{color:var(--muted)}

/* Deliverable */
.deliver-grid{display:grid;grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:56px;align-items:start}
@media (max-width:900px){.deliver-grid{grid-template-columns:minmax(0,1fr);gap:40px}}
.includes{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:18px}
.includes li{display:grid;grid-template-columns:auto minmax(0,1fr);gap:14px}
.includes b{display:block;color:var(--ink);font-weight:600}
.includes span{color:var(--muted);font-size:16px}
.includes .tick{margin-top:6px}
.doc{background:#fff;border:1px solid var(--line);border-radius:4px;box-shadow:0 14px 34px rgba(14,27,44,.10);min-width:0}
.doc-head{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;padding:12px 22px;border-bottom:1px solid var(--line);font:500 12px var(--mono);letter-spacing:.06em;text-transform:uppercase;color:var(--muted)}
.doc-head .conf{color:var(--high)}
.doc-body{padding:24px 22px 8px}
.doc-body h3{font-size:19px;font-weight:700;margin-bottom:8px}
.doc-body p{font-size:15.5px;color:var(--text)}
.doc-body mark{background:#FDEBD8;color:inherit;padding:0 3px;border-radius:2px}
.gap-scroll{overflow-x:auto;padding:0 22px 22px}
.gaps{width:100%;min-width:460px;border-collapse:collapse;font-size:14.5px;margin-top:20px}
.gaps caption{text-align:left;font:500 12px var(--mono);letter-spacing:.06em;text-transform:uppercase;color:var(--muted);padding-bottom:8px}
.gaps th{font:500 12px var(--mono);text-transform:uppercase;letter-spacing:.05em;text-align:left;color:var(--muted);border-bottom:1.5px solid var(--navy);padding:8px 10px 8px 0}
.gaps td{border-bottom:1px solid var(--line);padding:10px 10px 10px 0;vertical-align:top}
.gaps td:first-child{font-family:var(--mono);white-space:nowrap}
.sev{font:500 12px var(--mono);padding:2px 8px;border-radius:3px;border:1px solid currentColor;white-space:nowrap}
.sev.h{color:var(--high)}.sev.m{color:var(--med)}.sev.l{color:var(--low)}
.doc-foot{padding:10px 22px;border-top:1px solid var(--line);font-size:13px;color:var(--muted)}

/* Steps */
.steps{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:24px;counter-reset:s;list-style:none;margin:0;padding:0}
.steps li{background:#fff;border:1px solid var(--line);border-radius:8px;padding:28px;display:flex;flex-direction:column;gap:10px}
.steps li::before{counter-increment:s;content:"Step " counter(s);font:500 13px var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--amber-deep)}
.steps h3{font-size:21px;font-weight:700}
.steps p{color:var(--muted)}

/* Pricing */
.price-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:24px}
.plan{border-radius:10px;padding:34px;gap:18px}
.plan.kit{border:2px solid var(--navy);background:#fff}
.plan.con{background:var(--navy);color:var(--on-navy)}
.plan.con h3{color:#fff}
.plan h3{font-size:24px;font-weight:700}
.plan .for{color:var(--muted);font-size:16px}
.plan.con .for{color:var(--on-navy-muted)}
.amount{font-family:var(--display);font-weight:800;font-size:54px;line-height:1;color:var(--ink);font-variant-numeric:tabular-nums}
.plan.con .amount{color:#fff}
.amount small{font:400 17px var(--body);color:var(--muted);margin-left:6px}
.plan.con .amount small{color:var(--on-navy-muted)}
.plan ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:10px;font-size:16px}
.plan li{display:grid;grid-template-columns:auto minmax(0,1fr);gap:10px}
.plan li .tick{margin-top:5px}
.plan .btn{margin-top:auto}
.plan .fine{font-size:14px;color:var(--muted)}
.plan.con .fine{color:var(--on-navy-muted)}
.pay-note{font-size:15px;color:var(--muted)}
.larger{display:flex;flex-wrap:wrap;gap:16px 40px;align-items:center;justify-content:space-between;background:#fff;border:1px solid var(--line);border-left:4px solid var(--navy);border-radius:6px;padding:22px 26px}
.larger>div:first-child{flex:999 1 420px;min-width:0}
.larger b{color:var(--ink)}
.larger-mail{font-size:15px;color:var(--muted)}
.larger-mail span{font-family:var(--mono);font-size:15px;color:var(--ink);overflow-wrap:anywhere}

/* About */
.about-grid{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:56px;align-items:start}
@media (max-width:900px){.about-grid{grid-template-columns:minmax(0,1fr);gap:28px}}
.creds{list-style:none;margin:0;padding:0;border-top:1.5px solid var(--navy)}
.creds li{display:flex;justify-content:space-between;gap:16px;padding:12px 0;border-bottom:1px solid var(--line);font-size:16px}
.creds span{font:400 13px var(--mono);color:var(--muted);text-align:right}

/* FAQ */
.faq{max-width:820px}
.faq details{border-bottom:1px solid var(--line)}
.faq summary{list-style:none;cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:16px;min-height:60px;padding:14px 0;font-family:var(--display);font-weight:600;font-size:19px;color:var(--ink)}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";font:400 26px var(--mono);color:var(--amber-deep);flex:none}
.faq details[open] summary::after{content:"\2212"}
.faq details p{padding:0 0 20px;color:var(--muted);max-width:68ch}

/* CTA + footer */
.cta-band{padding-block:72px}
.cta-flex{display:flex;flex-wrap:wrap;gap:24px;align-items:center;justify-content:space-between}
.cta-flex p{color:var(--on-navy-muted)}
.foot{background:#08111D;color:#93A1B3;font-size:14.5px;padding-block:44px}
.foot-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:32px}
.foot a{color:#C9D2DD}
.foot h3{font:500 12px var(--mono);letter-spacing:.08em;text-transform:uppercase;color:#93A1B3;margin-bottom:10px}
.foot ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:6px}
.foot .legal{margin-top:32px;padding-top:20px;border-top:1px solid #1B2A3D;font-size:13.5px}

/* ---------- Inner pages ---------- */
.nav a.link[aria-current="page"]{color:#fff;box-shadow:inset 0 -2px 0 var(--amber)}
.page-head{padding-block:64px 68px}
.page-head h1{font-size:clamp(32px,4.4vw,52px);font-weight:800;max-width:22ch}
.page-head .sub{font-size:19.5px;color:var(--on-navy-muted);max-width:60ch}
.crumbs{font:400 13px var(--mono);letter-spacing:.04em;color:var(--on-navy-muted)}
.crumbs a{color:var(--on-navy-muted)}
.crumbs a:hover{color:#fff}
.meta{font:400 13px var(--mono);color:var(--on-navy-muted)}
.article-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:64px;align-items:start}
@media (max-width:960px){.article-grid{grid-template-columns:minmax(0,1fr);gap:40px}}
.prose{min-width:0;max-width:70ch;display:flex;flex-direction:column;gap:18px}
.prose h2{font-size:clamp(24px,2.8vw,30px);font-weight:700;margin-top:26px}
.prose h3{font-size:20px;font-weight:700;margin-top:10px}
.prose ul,.prose ol{margin:0;padding-left:22px;display:flex;flex-direction:column;gap:8px}
.prose li::marker{color:var(--amber-deep)}
.prose strong{color:var(--ink);font-weight:600}
.prose .answer{font-size:19.5px;color:var(--ink);border-left:4px solid var(--amber);padding:4px 0 4px 20px}
.prose .src{font-size:14.5px;color:var(--muted)}
.prose .src li{overflow-wrap:anywhere}
.table-scroll{overflow-x:auto}
.prose table{width:100%;min-width:480px;border-collapse:collapse;font-size:16px}
.prose th{font:500 12px var(--mono);letter-spacing:.05em;text-transform:uppercase;text-align:left;color:var(--muted);border-bottom:1.5px solid var(--navy);padding:8px 14px 8px 0}
.prose td{border-bottom:1px solid var(--line);padding:12px 14px 12px 0;vertical-align:top}
.side{position:sticky;top:calc(env(safe-area-inset-top,0px) + 92px);display:flex;flex-direction:column;gap:14px;background:var(--navy);color:var(--on-navy);border-radius:8px;padding:26px}
@media (max-width:960px){.side{position:static}}
.side h2{color:#fff;font-size:21px;font-weight:700}
.side p{font-size:15.5px;color:var(--on-navy-muted)}
.side .btn{width:100%}
.res-grid{display:grid;grid-template-columns:repeat(auto-fit,minmax(290px,1fr));gap:24px}
.res{display:flex;flex-direction:column;gap:10px;background:#fff;border:1px solid var(--line);border-top:3px solid var(--navy);border-radius:6px;padding:26px;text-decoration:none;color:var(--text)}
.res:hover{border-top-color:var(--amber-deep)}
.res .tag{font:500 12px var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--amber-deep)}
.res h3{font-size:21px;font-weight:700}
.res p{color:var(--muted);font-size:16px}
.res .go{margin-top:auto;font-weight:600;color:var(--amber-deep)}
.more{font-weight:600}
.facts{list-style:none;margin:0;padding:0;border-top:1.5px solid var(--navy)}
.facts li{padding:14px 0;border-bottom:1px solid var(--line)}
.facts b{display:block;color:var(--ink);font-weight:600}
.two{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:48px}
.legal-page .prose{max-width:76ch}
.notfound{padding-block:120px;text-align:left}