:root{--ink:#122834;--slate:#4b616c;--gold:#f5ad3d;--cream:#f6f4ef;--line:#dbe2e5;--white:#fff;--deep:#0b222d;--green:#176a48;--focus:#0b57d0}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:#fff;color:var(--ink);font-family:Arial,Helvetica,sans-serif;font-size:16px;line-height:1.6}
a{color:#0d4f6b}a:hover{color:var(--ink)}:focus-visible{outline:3px solid var(--focus);outline-offset:2px}
.skip{position:absolute;left:-999px;top:0;background:var(--ink);color:#fff;padding:10px 14px;z-index:200}.skip:focus{left:8px;top:8px}
.shell{width:min(1120px,calc(100% - 32px));margin-inline:auto}
.status{background:var(--ink);color:#fff;font-size:.88rem;padding:8px 0}.status p{margin:0}.status a{color:var(--gold)}
header.nav{display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:76px;flex-wrap:wrap;padding-block:8px}
.brand{display:flex;align-items:center;gap:14px;text-decoration:none;color:var(--ink)}.brand img{width:44px;height:44px;display:block;flex:none}.brand .wm{display:flex;flex-direction:column;line-height:1.05}.brand .wm b{font-size:1.55rem;letter-spacing:-.02em}.brand .wm small{font-size:.82rem;color:var(--slate);font-weight:700;margin-top:3px}
nav.main{display:flex;gap:6px 22px;flex-wrap:wrap;font-weight:700;font-size:.92rem}nav.main a{color:var(--slate);text-decoration:none;padding:6px 0}nav.main a:hover,nav.main a[aria-current=page]{color:var(--ink);box-shadow:inset 0 -3px var(--gold)}
.btn{display:inline-flex;align-items:center;justify-content:center;background:var(--ink);color:#fff;border:2px solid var(--ink);padding:12px 20px;border-radius:3px;font:inherit;font-weight:700;text-decoration:none;cursor:pointer;min-height:44px}.btn:hover{background:#214251;color:#fff}
.btn.alt{background:#fff;color:var(--ink)}.btn.alt:hover{background:var(--cream);color:var(--ink)}
.eyebrow{text-transform:uppercase;letter-spacing:.12em;font-size:.78rem;font-weight:800;color:#7a5410;margin:0 0 12px}
.hero{padding-block:56px 48px}.hero h1{font-size:clamp(2rem,4.6vw,3.4rem);letter-spacing:-.03em;line-height:1.08;margin:0 0 18px;max-width:820px}.lede{font-size:1.15rem;color:var(--slate);max-width:720px}
.actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}.pricetag{margin-top:18px;font-weight:700}.pricetag small{font-weight:400;color:var(--slate)}
section.block{padding-block:40px;border-top:1px solid var(--line)}section.block.alt{background:var(--cream)}
h2{font-size:1.7rem;letter-spacing:-.02em;margin:0 0 14px}h3{font-size:1.1rem;margin:18px 0 6px}
.grid{display:grid;gap:16px;grid-template-columns:repeat(auto-fit,minmax(240px,1fr))}.card{border:1px solid var(--line);background:#fff;padding:20px;border-radius:4px}.card h3{margin-top:0}
.plans{display:grid;gap:16px;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));align-items:stretch}.plan{border:1px solid var(--line);padding:22px;background:#fff;display:flex;flex-direction:column}.plan.rec{border:2px solid var(--ink)}.plan .price{font-size:2rem;font-weight:700;margin:6px 0}.plan .price small{font-size:.9rem;font-weight:400;color:var(--slate)}.plan ul{padding-left:20px;margin:10px 0;flex:1}.badge{display:inline-block;background:var(--gold);color:var(--ink);font-weight:700;font-size:.78rem;padding:3px 8px;border-radius:3px;margin-bottom:6px}
table{border-collapse:collapse;width:100%;font-size:.95rem}th,td{border:1px solid var(--line);padding:10px;text-align:left;vertical-align:top}th{background:var(--cream)}
.steps{counter-reset:s;list-style:none;padding:0;display:grid;gap:12px}.steps li{counter-increment:s;border:1px solid var(--line);padding:14px 14px 14px 56px;position:relative;background:#fff}.steps li::before{content:counter(s);position:absolute;left:14px;top:14px;width:28px;height:28px;border-radius:50%;background:var(--ink);color:#fff;display:grid;place-items:center;font-weight:700}
.facts{list-style:none;padding:0;display:flex;gap:10px 22px;flex-wrap:wrap;margin:22px 0 0}.facts li::before{content:"\2713\00a0";color:var(--green);font-weight:700}
.notice{border-left:4px solid var(--gold);background:var(--cream);padding:12px 16px;margin:18px 0}
details.faq{border:1px solid var(--line);padding:12px 16px;margin:8px 0;background:#fff}details.faq summary{cursor:pointer;font-weight:700}details.faq p{margin:10px 0 0}
.crumbs{font-size:.88rem;color:var(--slate);padding-top:14px}.crumbs a{color:var(--slate)}
fieldset.q{border:1px solid var(--line);padding:14px 16px;margin:0 0 14px;background:#fff}fieldset.q legend{font-weight:700;padding:0 6px}fieldset.q label{display:flex;gap:10px;align-items:flex-start;padding:6px 0;cursor:pointer}fieldset.q input{margin-top:4px;width:18px;height:18px}
.help{color:var(--slate);font-size:.9rem;margin:2px 0 8px}
#progress{font-weight:700}#result{border:2px solid var(--ink);padding:20px;margin-top:20px;background:#fff}#result[hidden]{display:none}#result.required{border-color:#8a5a00}#result.exempt{border-color:var(--green)}#result.review{border-color:#555}
footer.foot{background:var(--deep);color:#d6e0e4;padding-block:32px;margin-top:40px;font-size:.9rem}footer.foot a{color:#fff}footer.foot .cols{display:grid;gap:18px;grid-template-columns:repeat(auto-fit,minmax(220px,1fr))}footer.foot img{width:130px}footer.foot p{margin:6px 0}
.error{color:#9b1c1c;font-weight:700}
@media (max-width:640px){.hero{padding-block:36px 30px}nav.main{gap:4px 16px}th,td{padding:8px}table{display:block;overflow-x:auto}}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

footer.foot .flogo{display:flex;align-items:center;gap:10px}footer.foot .flogo img{width:36px;height:36px}footer.foot .flogo span{display:flex;flex-direction:column;line-height:1.05}footer.foot .flogo b{font-size:1.2rem;color:#fff}footer.foot .flogo small{color:#b8c7cd;font-weight:700}
nav.main a.lang{border:2px solid var(--ink);border-radius:3px;padding:3px 9px;color:var(--ink);box-shadow:none}nav.main a.lang:hover{background:var(--ink);color:#fff;box-shadow:none}