/* Optimist Tax Advisors v2. Palette from Fund I Marquee Deck v4 theme. No letterspaced uppercase anywhere. */
:root{
  --navy:#102F4F;
  --navy-deep:#0A1F36;
  --charcoal:#1C1F28;
  --ink:#141A23;
  --blue:#275582;
  --sky:#4DA6FF;
  --azure:#0080FF;
  --cloud:#DBEDFF;
  --paper:#F5F7F9;
  --white:#FFFFFF;
  --stone:#5D6A79;
  --stone-light:#8B96A3;
  --line:#DBE1E8;
  --serif:'Libre Caslon Text',Georgia,'Times New Roman',serif;
  --sans:'Source Sans 3',-apple-system,BlinkMacSystemFont,'Segoe UI',Arial,Helvetica,sans-serif;
  --maxw:1140px;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
body{font-family:var(--sans);font-size:17px;color:var(--ink);background:var(--white);line-height:1.6;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit;text-decoration:none}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 28px}
h1,h2,h3,h4{font-family:var(--serif);font-weight:700;line-height:1.18;color:var(--navy)}
h1{font-size:clamp(34px,4.6vw,52px)}
h2{font-size:clamp(26px,3.2vw,36px)}
h3{font-size:22px}
.muted{color:var(--stone)}

/* eyebrow: quiet serif italic, normal case */
.eyebrow{font-family:var(--serif);font-style:italic;font-size:16px;color:var(--blue)}
.section{padding:84px 0}
.section.tinted{background:var(--paper)}
.section-head{max-width:720px;margin-bottom:40px}
.section-head h2{margin:10px 0 12px}
.lede{font-size:19px;color:var(--stone)}

/* buttons: normal case */
.btn{display:inline-flex;align-items:center;gap:10px;font-family:var(--sans);font-size:15.5px;font-weight:600;padding:13px 28px;border:1px solid var(--navy);border-radius:2px;cursor:pointer;transition:background .18s,color .18s,border-color .18s;white-space:nowrap}
.btn-solid{background:var(--navy);color:#fff}
.btn-solid:hover{background:var(--navy-deep)}
.btn-outline{background:transparent;color:var(--navy)}
.btn-outline:hover{background:var(--navy);color:#fff}
.btn-ondark{border-color:rgba(255,255,255,.55);color:#fff;background:transparent}
.btn-ondark:hover{background:#fff;color:var(--navy)}
.btn-ondark.btn-solid{background:#fff;color:var(--navy);border-color:#fff}
.btn-ondark.btn-solid:hover{background:var(--cloud)}
.textlink{color:var(--blue);font-weight:600;border-bottom:1px solid var(--sky);padding-bottom:1px}
.textlink:hover{color:var(--azure)}

/* header: single-tier, thin rule, no announcement bar */
header.site{position:sticky;top:0;z-index:60;background:rgba(255,255,255,.97);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;justify-content:space-between;height:86px;gap:24px}
.brand{display:flex;align-items:baseline;gap:14px;color:var(--navy)}
.brand svg{height:17px;width:auto;display:block;transform:translateY(1px)}
.brand .sub{font-family:var(--serif);font-style:italic;font-size:16px;color:var(--stone);border-left:1px solid var(--line);padding-left:14px;line-height:1}
.nav-links{display:flex;align-items:center;gap:6px;list-style:none}
.nav-links>li{position:relative}
.nav-links>li>a,.nav-links>li>button{font-family:var(--sans);font-size:15.5px;font-weight:600;color:var(--ink);padding:10px 13px;background:none;border:0;cursor:pointer;display:inline-flex;align-items:center;gap:7px}
.nav-links>li>a:hover,.nav-links>li>button:hover{color:var(--blue)}
.caret{width:7px;height:7px;border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;transform:rotate(45deg) translateY(-2px)}
/* dropdown: navy panel, distinct from any white-card pattern */
.dropdown{position:absolute;top:calc(100% + 8px);left:0;min-width:320px;background:var(--navy);color:#fff;box-shadow:0 22px 48px rgba(10,31,54,.3);padding:20px 8px;display:none}
.dropdown::before{content:"";position:absolute;top:-8px;left:0;right:0;height:8px}
.nav-links li:hover .dropdown,.nav-links li:focus-within .dropdown{display:block}
.dropdown a{display:block;padding:11px 16px}
.dropdown a:hover{background:rgba(219,237,255,.1)}
.dropdown .dd-title{display:block;font-family:var(--serif);font-weight:700;color:#fff;font-size:16px;line-height:1.3}
.dropdown .dd-desc{display:block;font-size:13.5px;color:#9db3ca;line-height:1.45;margin-top:3px}
.dropdown .dd-group{font-family:var(--serif);font-style:italic;font-size:13.5px;color:var(--sky);padding:14px 16px 4px}
.nav-cta{display:flex;align-items:center;gap:14px}
.menu-toggle{display:none;background:none;border:1px solid var(--line);border-radius:2px;padding:9px 14px;font-size:15px;font-weight:600;color:var(--navy);cursor:pointer}

/* hero */
.hero{background:linear-gradient(160deg,var(--navy-deep) 0%,var(--navy) 58%,#173A5E 100%);color:#fff;padding:112px 0 98px;position:relative;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background:repeating-linear-gradient(to bottom,transparent 0 87px,rgba(219,237,255,.05) 87px 88px);pointer-events:none}
.hero .inner{position:relative;max-width:820px}
.hero h1{color:#fff;margin:20px 0 20px}
.hero h1 em{font-style:italic;color:var(--cloud)}
.hero .eyebrow{color:var(--sky)}
.hero p.lede{color:#c6d5e6;max-width:640px}
.hero .cta-row{display:flex;gap:16px;margin-top:38px;flex-wrap:wrap}
.hero .frame{position:absolute;right:-40px;top:50%;transform:translateY(-50%);width:380px;height:380px;border:1px solid rgba(219,237,255,.25);outline:1px solid rgba(219,237,255,.12);outline-offset:8px;border-radius:50%;pointer-events:none}
@media(max-width:960px){.hero .frame{display:none}}

/* fact band */
.factband{background:var(--navy-deep);color:#fff}
.factband .grid{display:grid;grid-template-columns:repeat(4,1fr);border-left:1px solid rgba(219,237,255,.16)}
.fact{padding:34px 28px;border-right:1px solid rgba(219,237,255,.16)}
.fact .num{font-family:var(--serif);font-size:34px;color:var(--cloud);line-height:1.1}
.fact .lbl{font-size:13.5px;color:#9db3ca;margin-top:8px;line-height:1.45}
@media(max-width:860px){.factband .grid{grid-template-columns:repeat(2,1fr)}.fact:nth-child(2n){border-right:0}}

/* cards: soft paper panels, short rule under heading, no edge accents */
.cardgrid{display:grid;gap:22px}
.cardgrid.cols-2{grid-template-columns:repeat(2,1fr)}
.cardgrid.cols-3{grid-template-columns:repeat(3,1fr)}
.cardgrid.cols-4{grid-template-columns:repeat(4,1fr)}
@media(max-width:940px){.cardgrid.cols-3,.cardgrid.cols-4{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){.cardgrid{grid-template-columns:1fr!important}}
.card{background:var(--paper);padding:32px 30px;display:flex;flex-direction:column;gap:12px;transition:box-shadow .18s,background .18s}
.card h3{font-size:20px;padding-bottom:12px;position:relative}
.card h3::after{content:"";position:absolute;left:0;bottom:0;width:36px;border-bottom:2px solid var(--sky)}
.card p{font-size:15.5px;color:var(--stone)}
.card .go{margin-top:auto;font-size:15px;font-weight:600;color:var(--blue)}
.card:hover{background:#fff;box-shadow:0 18px 40px rgba(16,47,79,.13)}
.card.dark{background:var(--navy)}
.card.dark h3,.card.dark .go{color:#fff}
.card.dark p{color:#c6d5e6}
.card.dark:hover{background:var(--navy-deep)}

/* editorial text list (landing page, no boxes) */
.textgrid{display:grid;grid-template-columns:1fr 1fr;gap:0 72px}
@media(max-width:820px){.textgrid{grid-template-columns:1fr}}
.textgrid .item{padding:26px 0;border-top:1px solid var(--line)}
.textgrid .item h3{margin-bottom:8px}
.textgrid .item p{color:var(--stone);font-size:16px}

/* split rows */
.split{display:grid;grid-template-columns:1fr 1fr;gap:64px;align-items:center}
@media(max-width:900px){.split{grid-template-columns:1fr;gap:34px}}
.split .visual{border:1px solid var(--line);outline:1px solid var(--line);outline-offset:6px;background:var(--paper);padding:36px;min-height:280px;display:flex;align-items:center;justify-content:center}

/* step list */
.steps{display:grid;border-top:1px solid var(--line)}
.step{display:grid;grid-template-columns:120px 1fr;gap:28px;padding:34px 0;border-bottom:1px solid var(--line)}
.step .n{font-family:var(--serif);font-size:44px;color:var(--sky);line-height:1}
.step h3{margin-bottom:8px}
.step p{color:var(--stone);max-width:640px}
@media(max-width:640px){.step{grid-template-columns:1fr;gap:8px}}

/* prose */
.prose{max-width:760px}
.prose p{margin:0 0 20px;font-size:17.5px;line-height:1.75}
.prose h2{margin:44px 0 16px;font-size:27px}
.prose h3{margin:34px 0 12px;font-size:21px}
.prose ul,.prose ol{margin:0 0 20px 22px}
.prose li{margin-bottom:9px;line-height:1.65}
.prose strong{color:var(--navy)}
.prose .callout{background:var(--paper);border-left:3px solid var(--navy);padding:20px 24px;margin:26px 0;font-size:16px}
.prose table{width:100%;border-collapse:collapse;margin:24px 0;font-size:15.5px}
.prose th{font-family:var(--serif);font-size:15px;color:var(--navy);text-align:left;padding:10px 12px;border-bottom:2px solid var(--navy)}
.prose td{padding:11px 12px;border-bottom:1px solid var(--line);vertical-align:top}
.pagehead{background:var(--paper);border-bottom:1px solid var(--line);padding:64px 0 52px}
.pagehead h1{margin:12px 0 12px}
.pagehead .lede{max-width:700px}
.crumbs{font-size:14px;color:var(--stone-light);margin-bottom:8px}
.crumbs a{color:var(--stone)}
.crumbs a:hover{color:var(--blue)}

/* meta strip */
.metastrip{display:flex;border:1px solid var(--line);margin:34px 0;flex-wrap:wrap}
.metastrip div{padding:16px 22px;border-right:1px solid var(--line);flex:1;min-width:160px}
.metastrip .k{font-size:13px;color:var(--stone);font-weight:600}
.metastrip .v{font-family:var(--serif);color:var(--navy);font-size:17px;margin-top:4px}

/* calculators */
.calc{display:grid;grid-template-columns:1fr 1fr;gap:44px;align-items:start}
@media(max-width:880px){.calc{grid-template-columns:1fr}}
.calc-inputs{border:1px solid var(--line);padding:30px}
.calc-inputs h3{margin-bottom:18px}
.field{margin-bottom:18px}
.field label{display:block;font-size:14px;color:var(--stone);font-weight:600;margin-bottom:6px}
.field input,.field select{width:100%;padding:12px 14px;border:1px solid var(--line);border-radius:2px;font-size:16px;font-family:var(--sans);color:var(--ink);background:#fff}
.field input:focus,.field select:focus{outline:2px solid var(--sky);border-color:var(--sky)}
.calc-results{background:var(--navy);color:#fff;padding:34px 32px}
.calc-results h3{color:#fff;margin-bottom:6px}
.calc-results .note{font-size:13.5px;color:#9db3ca;margin-bottom:22px}
.res-row{display:flex;justify-content:space-between;gap:16px;padding:13px 0;border-bottom:1px solid rgba(219,237,255,.18);font-size:15.5px}
.res-row .k{color:#c6d5e6}
.res-row .v{font-family:var(--serif);color:#fff;white-space:nowrap}
.res-row.total .v{color:var(--sky);font-size:22px}
.res-row.total .k{color:#fff;font-weight:600}
.assumptions{font-size:13.5px;color:var(--stone);border-top:1px solid var(--line);margin-top:30px;padding-top:16px}

/* footer */
footer.site{background:var(--charcoal);color:#aeb7c2}
footer .fwrap{display:grid;grid-template-columns:2fr 1fr 1fr 1fr 1fr;gap:36px;padding:70px 0 40px}
@media(max-width:900px){footer .fwrap{grid-template-columns:1fr 1fr}}
footer h4{font-family:var(--serif);font-size:16.5px;color:#fff;margin-bottom:14px;font-weight:700}
footer a{display:block;font-size:14.5px;padding:4px 0;color:#aeb7c2}
footer a:hover{color:#fff}
footer .brandcol svg{height:15px;color:#fff;margin-bottom:6px}
footer .brandcol .sub{font-family:var(--serif);font-style:italic;font-size:14px;color:#8b96a3;margin-bottom:16px}
footer .legal{border-top:1px solid #2c313c;padding:26px 0 40px;font-size:12.5px;line-height:1.7;color:#7d8794}
footer .legal a{display:inline;color:#aeb7c2;border-bottom:1px solid #3a4150;padding:0}

/* CTA band */
.ctaband{background:var(--navy);color:#fff;padding:78px 0;text-align:center}
.ctaband h2{color:#fff;max-width:640px;margin:0 auto 14px}
.ctaband p{color:#c6d5e6;max-width:560px;margin:0 auto 32px}

/* article list */
.artlist{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
@media(max-width:940px){.artlist{grid-template-columns:1fr 1fr}}
@media(max-width:640px){.artlist{grid-template-columns:1fr}}
.artcard{background:var(--paper);padding:28px;display:flex;flex-direction:column;gap:10px}
.artcard:hover{background:#fff;box-shadow:0 16px 34px rgba(16,47,79,.12)}
.artcard .cat{font-family:var(--serif);font-style:italic;font-size:14px;color:var(--blue)}
.artcard h3{font-size:19px;line-height:1.3;padding-bottom:10px;position:relative}
.artcard h3::after{content:"";position:absolute;left:0;bottom:0;width:36px;border-bottom:2px solid var(--sky)}
.artcard p{font-size:14.5px;color:var(--stone)}
.artcard .date{margin-top:auto;font-size:13px;color:var(--stone-light)}

/* mobile nav */
@media(max-width:1020px){
  .nav-links{display:none;position:absolute;top:100%;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;padding:12px 20px 24px;box-shadow:0 24px 40px rgba(16,47,79,.14)}
  .nav-links.open{display:flex}
  .nav-links>li>a,.nav-links>li>button{width:100%;justify-content:space-between;padding:14px 6px;border-bottom:1px solid var(--paper)}
  .dropdown{position:static;display:none;box-shadow:none;margin:6px 0}
  .nav-links li.open .dropdown{display:block}
  .menu-toggle{display:block}
  .nav-cta .btn{display:none}
  .brand .sub{display:none}
}