@import url('https://fonts.googleapis.com/css2?family=Sora:wght@600;700;800&family=Manrope:wght@400;500;600;700&display=swap');

:root{
  --blue:#2551e8;
  --blue-2:#15308f;
  --blue-light:#eef2ff;
  --coral:#ff6b4a;
  --coral-2:#e34f2c;
  --ink:#14171f;
  --muted:#5c6470;
  --paper:#fbfbfd;
  --line:#e7e9f0;
}

*{box-sizing:border-box;}
html{scroll-behavior:smooth;}
body{
  margin:0;
  background:var(--paper);
  color:var(--ink);
  font-family:'Manrope', system-ui, sans-serif;
  font-size:16px;
  line-height:1.5;
}
h1,h2,h3{
  font-family:'Sora', system-ui, sans-serif;
  font-weight:700;
  margin:0;
}
p{margin:0;}
a{color:var(--blue); text-decoration:none; transition:color .15s ease;}
a:hover{color:var(--coral);}
img,svg{display:block;}

.wrap{max-width:1160px; margin:0 auto; padding:0 24px;}

/* Utility bar */
.utility-bar{background:var(--ink); color:rgba(255,255,255,0.72); font-size:12.5px;}
.utility-bar .wrap{display:flex; align-items:center; justify-content:space-between; height:38px;}
.utility-bar .u-links{display:flex; gap:22px;}
.utility-bar a{color:rgba(255,255,255,0.72); font-weight:600;}
.utility-bar a:hover{color:#fff;}
.utility-bar .u-contact{display:flex; gap:18px;}

/* Header */
.site-header{
  position:sticky; top:0; z-index:50;
  background:rgba(251,251,253,0.92);
  backdrop-filter:blur(8px);
  border-bottom:1px solid var(--line);
}
.site-header .wrap{
  display:flex; align-items:center; justify-content:space-between; height:84px;
}
.brand{display:flex; align-items:center; gap:12px;}
.brand-mark{
  width:42px; height:42px; border-radius:12px;
  background:linear-gradient(135deg, var(--blue), var(--blue-2));
  display:flex; align-items:center; justify-content:center;
  font-family:'Sora', sans-serif; font-weight:800; font-size:16px; color:#fff;
}
.brand-text .name{font-family:'Sora', sans-serif; font-weight:700; font-size:18px; color:var(--ink);}
.brand-text .tag{font-size:11px; letter-spacing:1px; text-transform:uppercase; color:var(--muted); margin-top:1px;}

nav.main-nav{display:flex; align-items:center; gap:34px;}
nav.main-nav a{
  font-size:14.5px; font-weight:600; color:var(--muted); position:relative; padding:6px 0;
}
nav.main-nav a.active{color:var(--ink);}
nav.main-nav a.active::after{
  content:''; position:absolute; left:0; right:0; bottom:-2px; height:2px; background:var(--coral); border-radius:2px;
}
nav.main-nav a:hover{color:var(--ink);}

.btn{
  display:inline-flex; align-items:center; gap:8px;
  padding:13px 26px; border-radius:999px; font-size:14px; font-weight:700;
  cursor:pointer; border:none; transition:transform .15s ease, box-shadow .15s ease;
}
.btn:hover{transform:translateY(-1px);}
.btn-coral{background:var(--coral); color:#fff; box-shadow:0 8px 20px -8px rgba(227,79,44,0.6);}
.btn-coral:hover{background:var(--coral-2); color:#fff;}
.btn-outline{background:transparent; border:1.5px solid rgba(255,255,255,0.55); color:#fff;}
.btn-outline:hover{background:rgba(255,255,255,0.12); color:#fff;}
.btn-outline-dark{background:transparent; border:1.5px solid var(--line); color:var(--ink);}
.btn-outline-dark:hover{border-color:var(--blue); color:var(--blue);}

/* Hero */
.hero{
  position:relative; overflow:hidden;
  background:linear-gradient(135deg, var(--blue) 0%, var(--blue-2) 60%, #0c2266 100%);
  color:#fff; padding:88px 0 100px;
}
.hero::before{
  content:''; position:absolute; width:520px; height:520px; border-radius:999px;
  background:radial-gradient(circle at 30% 30%, rgba(255,107,74,0.55), transparent 70%);
  top:-180px; right:-160px;
}
.hero::after{
  content:''; position:absolute; width:340px; height:340px; border-radius:999px;
  border:1px solid rgba(255,255,255,0.18);
  bottom:-140px; left:-80px;
}
.hero .inner{position:relative; z-index:2; max-width:680px;}
.eyebrow{
  display:inline-flex; align-items:center; gap:8px;
  background:rgba(255,255,255,0.14); color:#fff;
  font-size:12.5px; font-weight:600; letter-spacing:0.5px;
  padding:8px 16px; border-radius:999px; margin-bottom:24px;
}
.hero h1{font-size:48px; line-height:1.16; margin-bottom:22px;}
.hero p.lead{font-size:17.5px; line-height:1.7; color:rgba(255,255,255,0.85); max-width:540px; margin-bottom:34px;}
.hero .cta-row{display:flex; gap:14px;}

.page-hero{
  background:linear-gradient(135deg, var(--blue) 0%, var(--blue-2) 100%);
  color:#fff; padding:64px 0 72px; position:relative; overflow:hidden;
}
.page-hero::before{
  content:''; position:absolute; width:380px; height:380px; border-radius:999px;
  background:radial-gradient(circle at 30% 30%, rgba(255,107,74,0.5), transparent 70%);
  top:-140px; right:-100px;
}
.page-hero .inner{position:relative; z-index:2; max-width:620px;}
.page-hero .eyebrow{margin-bottom:16px;}
.page-hero h1{font-size:38px; margin-bottom:14px;}
.page-hero p{font-size:16px; color:rgba(255,255,255,0.85); line-height:1.7;}

/* Stats */
.stats{background:#fff; border-bottom:1px solid var(--line);}
.stats .grid{display:grid; grid-template-columns:repeat(3,1fr); gap:24px; padding:36px 0;}
.stat-item{display:flex; align-items:center; gap:14px;}
.stat-icon{
  width:46px; height:46px; border-radius:12px; background:var(--blue-light);
  display:flex; align-items:center; justify-content:center; flex:none;
}
.stat-num{font-family:'Sora', sans-serif; font-weight:800; font-size:20px; color:var(--ink);}
.stat-label{font-size:13px; color:var(--muted); margin-top:2px;}

/* Section */
.section{padding:88px 0;}
.section-head{max-width:620px; margin-bottom:48px;}
.eyebrow-dark{
  display:inline-block; font-size:12.5px; font-weight:700; letter-spacing:1.5px;
  text-transform:uppercase; color:var(--coral-2); margin-bottom:14px;
}
.section-head h2{font-size:32px; color:var(--ink); margin-bottom:14px;}
.section-head p{font-size:15.5px; line-height:1.7; color:var(--muted);}

/* Cards */
.card-grid{display:grid; grid-template-columns:repeat(3, 1fr); gap:22px;}
.card{
  background:#fff; border:1px solid var(--line); border-radius:18px; padding:30px;
  transition:transform .18s ease, box-shadow .18s ease, border-color .18s ease;
}
.card:hover{transform:translateY(-4px); box-shadow:0 16px 32px -18px rgba(20,23,31,0.25); border-color:transparent;}
.card-icon{
  width:46px; height:46px; border-radius:12px;
  display:flex; align-items:center; justify-content:center; margin-bottom:18px;
}
.card-icon.blue{background:linear-gradient(135deg, var(--blue), var(--blue-2));}
.card-icon.coral{background:linear-gradient(135deg, var(--coral), var(--coral-2));}
.card h3{font-size:17.5px; color:var(--ink); margin-bottom:9px;}
.card p{font-size:14px; line-height:1.7; color:var(--muted);}
.card .learn{display:inline-block; margin-top:14px; font-size:13.5px; font-weight:700; color:var(--blue);}

/* About */
.about-split{display:grid; grid-template-columns:280px 1fr; gap:56px; align-items:start;}
.avatar{
  width:200px; height:200px; border-radius:24px;
  background:linear-gradient(135deg, var(--blue), var(--blue-2));
  display:flex; align-items:center; justify-content:center; margin-bottom:18px;
  position:relative; overflow:hidden;
}
.avatar::after{
  content:''; position:absolute; width:140px; height:140px; border-radius:999px;
  background:radial-gradient(circle at 30% 30%, rgba(255,107,74,0.5), transparent 70%);
  bottom:-60px; right:-40px;
}
.avatar span{font-family:'Sora', sans-serif; font-size:52px; color:#fff; position:relative; z-index:2;}

.timeline{display:flex; flex-direction:column; gap:0; margin-top:28px;}
.tl-item{display:grid; grid-template-columns:76px 1fr; gap:20px; padding:20px 0; border-top:1px solid var(--line);}
.tl-item:first-child{border-top:none;}
.tl-year{font-family:'Sora', sans-serif; font-weight:800; color:var(--blue); font-size:16px;}
.tl-body h4{font-size:15.5px; font-weight:700; color:var(--ink); margin:0 0 4px;}
.tl-body p{font-size:14px; color:var(--muted); line-height:1.6;}

/* CTA banner */
.cta-banner{
  background:linear-gradient(120deg, var(--coral), var(--coral-2));
  border-radius:24px; padding:52px 56px;
  display:flex; align-items:center; justify-content:space-between; gap:32px;
  color:#fff;
}
.cta-banner h2{font-size:26px; margin-bottom:8px;}
.cta-banner p{font-size:15px; color:rgba(255,255,255,0.9);}

/* Contact */
.contact-grid{display:grid; grid-template-columns:1fr 1fr; gap:22px;}
.contact-card{
  background:#fff; border:1px solid var(--line); border-radius:18px; padding:28px;
  display:flex; gap:16px; align-items:flex-start;
}
.contact-card .ic{
  width:42px; height:42px; border-radius:11px; background:var(--blue-light);
  display:flex; align-items:center; justify-content:center; flex:none;
}
.contact-card h4{font-size:13px; letter-spacing:1px; text-transform:uppercase; color:var(--muted); margin-bottom:6px;}
.contact-card .val{font-size:15.5px; color:var(--ink); line-height:1.6; font-weight:600;}

.map-box{
  border-radius:18px; overflow:hidden; border:1px solid var(--line); height:340px;
  background:
    linear-gradient(rgba(37,81,232,0.06), rgba(37,81,232,0.06)),
    repeating-linear-gradient(0deg, transparent, transparent 39px, var(--line) 40px),
    repeating-linear-gradient(90deg, transparent, transparent 39px, var(--line) 40px);
  display:flex; align-items:center; justify-content:center; position:relative;
}
.map-pin{
  width:52px; height:52px; border-radius:999px 999px 999px 0; transform:rotate(45deg);
  background:linear-gradient(135deg, var(--coral), var(--coral-2));
  display:flex; align-items:center; justify-content:center;
  box-shadow:0 12px 24px -10px rgba(227,79,44,0.6);
}
.map-pin svg{transform:rotate(-45deg);}
.map-label{
  position:absolute; bottom:22px; background:#fff; padding:10px 18px; border-radius:999px;
  font-size:13px; font-weight:600; color:var(--ink); box-shadow:0 8px 20px -10px rgba(20,23,31,0.3);
}

/* Footer */
footer{background:#0e1424; color:rgba(255,255,255,0.6); padding-top:64px;}
footer .wrap{padding-bottom:32px;}
.footer-grid{display:grid; grid-template-columns:1.4fr 1fr 1fr; gap:40px; padding-bottom:44px; border-bottom:1px solid rgba(255,255,255,0.1);}
.footer-brand .brand-text .name{color:#fff;}
.footer-brand p{font-size:14px; line-height:1.7; color:rgba(255,255,255,0.55); margin-top:16px; max-width:280px;}
.footer-col h5{font-size:12.5px; letter-spacing:1px; text-transform:uppercase; color:rgba(255,255,255,0.4); margin-bottom:16px; font-weight:700;}
.footer-col a{display:block; font-size:14.5px; color:rgba(255,255,255,0.72); margin-bottom:12px;}
.footer-col a:hover{color:#fff;}
.footer-bottom{display:flex; justify-content:space-between; padding-top:24px; font-size:13px; color:rgba(255,255,255,0.4);}

/* Tax calendar */
.cal-table{width:100%; border-collapse:collapse; background:#fff; border:1px solid var(--line); border-radius:14px; overflow:hidden;}
.cal-table th{
  text-align:left; font-size:12px; letter-spacing:1px; text-transform:uppercase; color:var(--muted);
  padding:16px 20px; background:#f6f7fa; font-weight:700;
}
.cal-table td{padding:18px 20px; border-top:1px solid var(--line); font-size:14.5px; color:var(--ink); vertical-align:top;}
.cal-table tr:hover td{background:var(--blue-light);}
.cal-freq{
  display:inline-block; font-size:11.5px; font-weight:700; padding:4px 10px; border-radius:999px;
  background:var(--blue-light); color:var(--blue);
}
.cal-freq.quarterly{background:#fff1ec; color:var(--coral-2);}

/* Resource links */
.res-grid{display:grid; grid-template-columns:repeat(2, 1fr); gap:16px;}
.res-card{
  display:flex; align-items:center; justify-content:space-between; gap:16px;
  background:#fff; border:1px solid var(--line); border-radius:14px; padding:22px 24px;
  transition:border-color .15s ease, transform .15s ease;
}
.res-card:hover{border-color:var(--blue); transform:translateY(-2px);}
.res-card .r-name{font-weight:700; font-size:15px; color:var(--ink);}
.res-card .r-desc{font-size:13px; color:var(--muted); margin-top:3px;}

/* Quick updates list */
.update-list{display:flex; flex-direction:column; border:1px solid var(--line); border-radius:14px; overflow:hidden; background:#fff;}
.update-item{display:grid; grid-template-columns:110px 1fr; gap:20px; padding:18px 22px; border-top:1px solid var(--line);}
.update-item:first-child{border-top:none;}
.update-date{font-size:13px; color:var(--muted); font-weight:600; padding-top:2px;}
.update-text{font-size:14.5px; color:var(--ink); line-height:1.6;}
.update-text a{font-weight:700;}

/* Insights / Articles */
.insight-filter{display:flex; gap:10px; margin-bottom:36px; flex-wrap:wrap;}
.filter-chip{
  font-size:13px; font-weight:700; padding:9px 18px; border-radius:999px;
  border:1px solid var(--line); color:var(--muted); background:#fff;
}
.filter-chip.active{background:var(--ink); color:#fff; border-color:var(--ink);}

.article-header{max-width:720px; margin:0 auto;}
.article-header .cat{
  display:inline-block; font-size:12px; font-weight:700; letter-spacing:0.5px;
  text-transform:uppercase; color:var(--coral-2); background:#fff1ec;
  padding:6px 14px; border-radius:999px; margin-bottom:20px;
}
.article-header h1{font-size:36px; line-height:1.22; margin-bottom:16px;}
.article-meta{display:flex; gap:18px; font-size:13.5px; color:rgba(255,255,255,0.75); flex-wrap:wrap;}

.article-body{max-width:720px; margin:0 auto; padding:64px 0;}
.article-body p{font-size:16.5px; line-height:1.85; color:var(--ink); margin-bottom:22px;}
.article-body h3{font-size:21px; color:var(--ink); margin:38px 0 14px;}
.article-body ul{margin:0 0 22px; padding-left:22px;}
.article-body li{font-size:16px; line-height:1.8; color:var(--ink); margin-bottom:8px;}
.pullquote{
  border-left:3px solid var(--coral); background:var(--blue-light);
  border-radius:0 14px 14px 0; padding:22px 26px; margin:32px 0;
}
.pullquote .num{font-family:'Sora', sans-serif; font-weight:800; font-size:26px; color:var(--blue); margin-bottom:4px;}
.pullquote .label{font-size:14px; color:var(--muted);}
.disclaimer{
  margin-top:40px; padding:20px 24px; border-radius:14px; background:#f4f5f8;
  font-size:13.5px; line-height:1.7; color:var(--muted);
}
.related-strip{border-top:1px solid var(--line); padding:56px 0; background:#fff;}

@media (max-width: 860px){
  nav.main-nav{display:none;}
  .hero h1{font-size:34px;}
  .card-grid{grid-template-columns:1fr;}
  .about-split{grid-template-columns:1fr;}
  .contact-grid{grid-template-columns:1fr;}
  .footer-grid{grid-template-columns:1fr;}
  .cta-banner{flex-direction:column; align-items:flex-start;}
  .stats .grid{grid-template-columns:1fr;}
}