:root{
  --ink:#071321;--ink-2:#10273a;--line:#d8e0e4;--paper:#f4f7f7;
  --white:#ffffff;--teal:#76ddd5;--teal-deep:#116e79;--coral:#ff684e;
  --muted:#526575;--shell:1440px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:96px}
body{margin:0;color:var(--ink);background:var(--white);font-family:"Avenir Next","Segoe UI",Arial,sans-serif;font-size:16px;line-height:1.5;-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}button{font:inherit;cursor:pointer}img{display:block;max-width:100%}
:focus-visible{outline:3px solid var(--coral);outline-offset:4px}
.shell{width:min(calc(100% - 96px),var(--shell));margin-inline:auto}
.skip-link{position:absolute;z-index:100;left:16px;top:-80px;padding:12px 16px;background:var(--coral);color:var(--ink)}.skip-link:focus{top:12px}
.overline{margin:0;color:var(--teal);font-size:.78rem;font-weight:800;letter-spacing:.15em;line-height:1.5}
.dark-overline{color:#087d88}
.site-header{height:82px;background:#fff;position:sticky;top:0;z-index:30;border-bottom:1px solid #e5e9eb;box-shadow:0 5px 20px #07132108}
.header-inner{height:100%;display:flex;align-items:center;gap:18px}
.brand{display:block;flex:none;width:155px}.brand img{width:100%;height:auto}
.desktop-nav{display:flex;align-items:center;gap:clamp(13px,1.5vw,24px);margin-left:auto}
.desktop-nav a,.desktop-nav summary{font-size:.875rem;font-weight:700;color:#394b59;white-space:nowrap;transition:color .2s}
.desktop-nav a:hover,.desktop-nav summary:hover{color:#0b8a94}
.nav-disclosure{position:relative}
.nav-disclosure summary,.mobile-disclosure summary{cursor:pointer;list-style:none;display:flex;align-items:center;gap:8px}
.nav-disclosure summary::-webkit-details-marker,.mobile-disclosure summary::-webkit-details-marker{display:none}
.chevron{width:7px;height:7px;border-right:1.5px solid currentColor;border-bottom:1.5px solid currentColor;transform:rotate(45deg) translateY(-2px);transition:transform .2s;flex:none}
details[open]>.nav-dropdown,details[open]>.mobile-subnav{display:flex}
details[open] .chevron{transform:rotate(225deg) translateY(-1px)}
.nav-dropdown{position:absolute;top:calc(100% + 28px);left:-23px;width:295px;display:flex;flex-direction:column;background:#fff;border:1px solid #dce5e7;box-shadow:0 24px 55px #07132123;padding:10px}
.nav-dropdown:before{content:"";position:absolute;left:0;right:0;height:30px;bottom:100%}
.nav-dropdown a{font-size:.88rem;padding:13px 12px;white-space:normal;border-bottom:1px solid #e6ecee}
.nav-dropdown a:last-child{border-bottom:0}.nav-dropdown a:hover{background:#eef6f6}
.header-actions{display:flex;align-items:center;gap:12px}
.language-control{display:flex;align-items:center;gap:2px;border:1px solid #d8e1e5;padding:3px;border-radius:100px}
.language-button{border:0;background:transparent;color:#5e6f7a;border-radius:100px;font-weight:750;font-size:.78rem;letter-spacing:.04em;padding:6px 9px;min-width:34px}
.language-button.active{background:var(--ink);color:#fff}
.header-contact{background:var(--ink);color:#fff;padding:11px 12px 11px 14px;display:flex;align-items:center;gap:12px;font-size:.875rem;font-weight:700;white-space:nowrap;transition:background .2s,transform .2s}
.header-contact:hover{background:#19455a;transform:translateY(-2px)}.header-contact span:last-child{color:var(--teal);font-size:1rem}
.menu-button{display:none;background:transparent;border:0;width:42px;height:42px;padding:8px}.menu-button span{display:block;height:2px;background:var(--ink);margin:7px 0}
.mobile-nav[hidden]{display:none}
.hero{position:relative;background:#071321;color:#fff;overflow:hidden}
.hero:before{content:"";position:absolute;inset:0;background:radial-gradient(circle at 79% 39%,#176c7955,transparent 35%),linear-gradient(105deg,transparent 0 56%,#ffffff04 56% 56.1%,transparent 56.1%);pointer-events:none}
.hero-glow{position:absolute;width:650px;height:650px;border-radius:50%;right:-300px;top:-340px;background:#0a9bac25;filter:blur(70px);pointer-events:none}
.hero-layout{position:relative;min-height:min(740px,calc(100svh - 130px));display:grid;grid-template-columns:minmax(0,1.12fr) minmax(440px,.88fr);align-items:center;gap:clamp(28px,5vw,90px);padding-block:86px 90px}
.hero-copy{position:relative;z-index:2;padding-top:15px}
.hero-overline{display:flex;align-items:center;gap:13px;margin-bottom:34px}
.overline-pulse{display:inline-block;width:8px;height:8px;border-radius:50%;background:var(--coral);box-shadow:0 0 0 6px #ff684e20;flex:none}
.hero h1{font-size:clamp(3.45rem,5.4vw,6.35rem);font-weight:750;letter-spacing:-.072em;line-height:1.025;margin:0;white-space:nowrap}
.gradient-text{background:linear-gradient(95deg,#84e3dc 5%,#d3f8ee 58%,#ff9e83 105%);background-clip:text;-webkit-background-clip:text;color:transparent}
.hero-description{font-size:clamp(1.08rem,1.3vw,1.31rem);line-height:1.57;color:#b8c9d0;max-width:660px;margin:35px 0 0}
.hero-actions{display:flex;align-items:center;gap:30px;flex-wrap:wrap;margin-top:38px}
.button{display:inline-flex;align-items:center;justify-content:space-between;gap:28px;font-weight:750;font-size:.96rem;min-height:58px;padding:0 16px 0 22px;transition:transform .22s,box-shadow .22s,background .22s}
.button:hover{transform:translateY(-3px)}.button-coral{background:var(--coral);color:var(--ink);box-shadow:0 12px 34px #ff684e22}.button-coral:hover{box-shadow:0 18px 40px #ff684e30;background:#ff8168}
.button-mark{display:grid;place-items:center;width:30px;height:30px;font-size:1.1rem;border:1px solid currentColor;border-radius:50%}
.quiet-link{color:#d3e8e9;border-bottom:1px solid #588b90;padding-bottom:5px;font-size:.96rem;font-weight:650;transition:color .2s}.quiet-link:hover{color:#fff}
.hero-visual{height:545px;min-width:0;position:relative;border:1px solid #45657580;background:linear-gradient(145deg,#183447c0,#071725d9 60%,#0f2b3a);box-shadow:0 40px 100px #0006,0 0 0 9px #ffffff06;overflow:hidden;transform:perspective(1000px) rotateY(-5deg) rotateX(2deg)}
.hero-visual:before{content:"";position:absolute;inset:0;background:linear-gradient(130deg,#ffffff08,transparent 35%),radial-gradient(circle at 83% 15%,#ff684e15,transparent 28%);pointer-events:none}
.visual-topline,.visual-bottomline{position:absolute;z-index:2;left:22px;right:22px;display:flex;align-items:center;justify-content:space-between;color:#a9c2cb;font-size:.63rem;letter-spacing:.12em;font-weight:800}
.visual-topline{top:19px}.visual-bottomline{bottom:19px}.live-indicator{display:flex;align-items:center;gap:7px}.live-indicator i{width:5px;height:5px;border-radius:50%;background:var(--teal);box-shadow:0 0 12px var(--teal)}
.signal-space{position:absolute;inset:35px 0}.signal-svg{position:absolute;inset:0;width:100%;height:100%;filter:drop-shadow(0 0 10px #29c7c477)}
.signal-main{stroke-dasharray:770;stroke-dashoffset:770;animation:draw-signal 3s cubic-bezier(.32,.8,.2,1) .3s forwards}
.signal-halo{transform-origin:455px 105px;animation:halo 3s ease-in-out infinite}
.signal-annotations{font-family:"Avenir Next","Segoe UI",Arial,sans-serif}
.signal-annotations .step-number{fill:#8bbbc3;font-size:12px;font-weight:700;letter-spacing:.12em}
.signal-annotations .step-number.step-final{fill:#ffab94}
.signal-annotations .step-name{fill:#e0f4f0;font-size:18px;font-weight:700;letter-spacing:-.02em}
.visual-word{position:absolute;bottom:11%;right:7%;display:flex;align-items:center;gap:12px;font-size:.62rem;font-weight:800;letter-spacing:.14em;color:#dcecea}.visual-word b{font-size:1.4rem;color:var(--coral);line-height:0}
.hero-base{position:relative;display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:72px;border-top:1px solid #385366;color:#92abb6;font-size:.76rem;font-weight:650;letter-spacing:.015em}
.hero-base span+span:before{content:"";display:inline-block;vertical-align:middle;width:4px;height:4px;margin-right:20px;border-radius:50%;background:var(--coral)}
.pathway{background:var(--paper);padding:115px 0 104px}
.pathway-heading{display:grid;grid-template-columns:1.2fr .65fr;align-items:end;gap:100px;margin-bottom:42px}
.pathway h2,.capabilities h2,.us-entry h2,.firm h2,.contact h2{font-size:clamp(2.65rem,4vw,4.75rem);letter-spacing:-.065em;line-height:1.07;font-weight:740;margin:20px 0 0}
.pathway-heading>p{max-width:440px;color:var(--muted);font-size:1.08rem;line-height:1.55;margin:0 0 4px}
.pathway-interface{display:grid;grid-template-columns:minmax(290px,.7fr) minmax(0,1.3fr);min-height:520px;border:1px solid #cad6db;background:#fff;box-shadow:0 28px 60px #09203112}
.pathway-list{display:flex;flex-direction:column;border-right:1px solid #d8e3e6}
.pathway-tab{border:0;border-bottom:1px solid #d8e3e6;background:#f8faf9;color:#223747;display:grid;grid-template-columns:36px 1fr 26px;align-items:center;text-align:left;gap:12px;flex:1;width:100%;min-height:100px;padding:20px 25px;transition:background .2s,color .2s}
.pathway-tab:last-child{border-bottom:0}.pathway-tab:hover{background:#ebf4f3}
.pathway-tab.active{background:var(--ink);color:#fff}.pathway-tab.active:hover{background:#0d2938}
.pathway-index{font-size:.72rem;font-weight:800;align-self:start;margin-top:4px;color:#6f9197}
.pathway-tab.active .pathway-index{color:var(--teal)}
.pathway-name{font-size:clamp(1.04rem,1.4vw,1.32rem);line-height:1.2;font-weight:700;letter-spacing:-.025em}
.pathway-indicator{opacity:.4;font-size:1.15rem}.pathway-tab.active .pathway-indicator{color:var(--coral);opacity:1}
.pathway-panel{display:flex;flex-direction:column;background:#fff;position:relative;min-width:0;padding:34px clamp(34px,4vw,65px) 38px;overflow:hidden}
.pathway-panel:before{content:"";position:absolute;width:470px;height:470px;right:-270px;top:-220px;border:1px solid #d9ebec;border-radius:50%;box-shadow:0 0 0 45px #f5faf921,0 0 0 90px #d5e8e925;pointer-events:none}
.panel-head,.panel-bottom{position:relative;z-index:1}
.panel-head{display:flex;justify-content:space-between;align-items:center;gap:20px;color:#36707a;font-size:.74rem;letter-spacing:.1em;font-weight:800}
.panel-status{display:flex;gap:8px;align-items:center;color:#4b6a73}.panel-status i{width:6px;height:6px;border-radius:50%;background:var(--coral)}
.panel-content{position:relative;z-index:1;max-width:700px;margin:auto 0;padding:35px 0}
.panel-kicker{font-size:.85rem;color:#057c86;font-weight:800;margin:0 0 16px}
.panel-content h3{font-size:clamp(2rem,3.15vw,3.6rem);letter-spacing:-.06em;line-height:1.12;margin:0;max-width:690px}
.panel-content>p:last-child{font-size:1.09rem;color:#516675;max-width:610px;margin:24px 0 0;line-height:1.53}
.panel-bottom{border-top:1px solid #d7e2e4;padding-top:25px;display:flex;align-items:end;justify-content:space-between;gap:25px}
.panel-steps{display:flex;gap:9px;flex-wrap:wrap;max-width:520px}
.panel-steps span{font-size:.71rem;font-weight:750;color:#2f5660;background:#eaf3f3;padding:9px 11px}
.panel-bottom a{color:var(--ink);font-size:.85rem;font-weight:800;white-space:nowrap;border-bottom:2px solid var(--coral);padding-bottom:6px;display:flex;gap:22px}
.panel-bottom a span:last-child{font-size:1rem;color:#e0523b}
.pathway-note{font-size:.78rem;color:#627581;margin:19px 0 0}
.capabilities{background:#0a1e2d;color:#fff;padding:118px 0 128px;position:relative;overflow:hidden}
.capabilities:before{content:"";position:absolute;inset:0;background:linear-gradient(120deg,transparent 49.9%,#ffffff05 50%,transparent 50.1%),radial-gradient(circle at 14% 87%,#116e792b,transparent 36%);pointer-events:none}
.capabilities-layout{display:grid;grid-template-columns:.9fr 1.1fr;gap:clamp(60px,9vw,150px);position:relative}
.capabilities-intro{position:sticky;top:80px;align-self:start}
.capabilities h2{font-size:clamp(2.8rem,3.8vw,4.65rem);max-width:620px}
.capabilities-intro>p:last-child{font-size:1.15rem;color:#b0c4ca;max-width:540px;margin:31px 0 0;line-height:1.6}
.capability-rows{border-top:1px solid #4a6473}
.capability-rows>div{display:grid;grid-template-columns:46px 1fr;column-gap:18px;padding:28px 0 27px;border-bottom:1px solid #4a6473;transition:padding-left .25s,background .25s}
.capability-rows>div:hover{padding-left:10px;background:#ffffff06}
.capability-rows span{color:#56c7c6;font-size:.74rem;font-weight:800;padding-top:7px}
.capability-rows h3{font-size:clamp(1.2rem,1.6vw,1.65rem);line-height:1.25;letter-spacing:-.035em;margin:0}
.capability-rows h3 a:hover{color:#81e7db}
.capability-rows p{grid-column:2;color:#a7bbc3;margin:10px 0 0;max-width:470px;font-size:.94rem}
.tax-focus{background:#f7faf9;color:var(--ink);padding:118px 0 85px;overflow:hidden}
.tax-head{display:grid;grid-template-columns:1.05fr .65fr;gap:clamp(50px,8vw,145px);align-items:end;margin-bottom:43px}
.tax-focus h2{font-size:clamp(2.75rem,4vw,4.9rem);line-height:1.07;letter-spacing:-.065em;margin:20px 0 0;max-width:830px}
.tax-head>p{font-size:1.12rem;line-height:1.58;color:#526977;margin:0 0 5px;max-width:515px}
.tax-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.tax-feature{min-height:480px;padding:32px clamp(30px,3.4vw,55px) 35px;display:flex;flex-direction:column;justify-content:space-between;position:relative;overflow:hidden}
.tax-feature:after{content:"";position:absolute;width:450px;height:450px;border:1px solid currentColor;border-radius:50%;opacity:.13;right:-250px;top:-240px;box-shadow:0 0 0 52px #ffffff08,0 0 0 105px #ffffff07;pointer-events:none}
.tax-irs{background:#0d2c3b;color:#fff}.tax-strategy{background:#dceeed;color:#0d2c3b}
.tax-feature-top{display:flex;align-items:center;justify-content:space-between;font-size:.72rem;font-weight:850;letter-spacing:.12em}
.tax-irs .tax-feature-top{color:#8ddbd7}.tax-strategy .tax-feature-top{color:#176a73}.tax-signal{color:var(--coral);font-size:1.1rem}
.tax-feature h3{position:relative;z-index:1;font-size:clamp(2rem,2.5vw,3.1rem);letter-spacing:-.055em;line-height:1.12;margin:0 0 20px;max-width:590px}
.tax-feature p{position:relative;z-index:1;font-size:1.03rem;line-height:1.57;max-width:595px;margin:0}
.tax-irs p{color:#b8cbd0}.tax-strategy p{color:#3f5c64}
.tax-link{position:relative;z-index:1;display:flex;align-items:center;justify-content:space-between;gap:20px;width:max-content;max-width:100%;padding-bottom:7px;border-bottom:2px solid var(--coral);font-size:.91rem;font-weight:800;margin-top:28px}
.tax-link span:last-child{color:var(--coral);font-size:1.1rem}
.tax-foot{display:flex;align-items:center;justify-content:space-between;gap:20px;border-top:1px solid #cbdcde;margin-top:33px;padding-top:22px;color:#5d7379;font-size:.72rem;font-weight:800;letter-spacing:.12em}
.tax-foot span+span:before{content:"";display:inline-block;background:var(--coral);width:5px;height:5px;border-radius:50%;vertical-align:middle;margin-right:clamp(10px,3vw,52px)}
.tax-foot a{width:100%;display:flex;justify-content:space-between;align-items:center;color:#0f6f79;font-size:1.05rem;letter-spacing:-.02em;font-weight:800}.tax-foot a:hover{color:#082f3c}.tax-foot a span:last-child{font-size:1.25rem;color:var(--coral)}
.us-entry{position:relative;overflow:hidden;background:#7be0d7;color:#08212d;padding:118px 0 145px;min-height:610px}
.us-entry:before{content:"";position:absolute;inset:0;background:linear-gradient(126deg,#c1f3e8aa,transparent 55%),radial-gradient(circle at 100% 80%,#2199a390,transparent 40%)}
.us-layout{display:grid;grid-template-columns:1fr .75fr;gap:clamp(70px,11vw,190px);position:relative;z-index:2}
.us-entry .overline{color:#075965}.us-entry h2{font-size:clamp(3rem,4.6vw,5.5rem);max-width:780px}
.button-dark{background:var(--ink);color:#fff;margin-top:44px}.button-dark:hover{background:#15384a}.button-dark .button-mark{color:var(--teal)}
.us-detail{align-self:center;padding-top:48px}
.us-detail>p{font-size:clamp(1.15rem,1.6vw,1.48rem);line-height:1.55;font-weight:530;max-width:570px;margin:0}
.us-markers{display:flex;flex-wrap:wrap;gap:10px;margin-top:37px}
.us-markers span{font-size:.69rem;font-weight:850;letter-spacing:.07em;padding:11px;border:1px solid #155f6a55}
.us-watermark{position:absolute;z-index:1;right:-.035em;bottom:-.24em;color:#084e5a11;font-weight:900;font-size:clamp(23rem,43vw,55rem);line-height:1;letter-spacing:-.12em;pointer-events:none}
.us-watermark i{font-style:normal;color:#ff684e44}
.us-orbit{position:absolute;z-index:1;width:540px;height:540px;right:-210px;top:-230px;border:1px solid #176f7444;border-radius:50%;pointer-events:none}.us-orbit span{position:absolute;inset:50px;border:1px solid #176f7444;border-radius:50%}.us-orbit span:nth-child(2){inset:100px}.us-orbit span:nth-child(3){inset:150px}
.firm{padding:116px 0 124px;background:#fff}
.firm-layout{display:grid;grid-template-columns:1fr .72fr;gap:clamp(85px,11vw,180px)}
.firm h2{max-width:770px}
.firm-side{padding-top:17px}
.firm-side p{font-size:1.16rem;color:#3b5261;line-height:1.62;margin:0 0 21px}
.firm-signature{margin-top:33px;display:flex;align-items:center;gap:16px;color:#107985;font-size:.88rem;font-weight:800}
.signature-line{display:inline-block;width:28px;height:3px;background:var(--coral);flex:none}
.contact{background:var(--coral);color:var(--ink);padding:95px 0}
.contact-layout{display:grid;grid-template-columns:1.2fr .8fr;align-items:end;gap:80px}
.contact .overline{color:#713426}.contact h2{font-size:clamp(3.5rem,6.2vw,7rem);margin:12px 0 17px}
.contact p:not(.overline){font-size:1.2rem;line-height:1.55;max-width:720px;margin:0}
.contact-action{display:flex;flex-direction:column;align-items:flex-start;gap:12px;padding-bottom:8px}
.contact-action a{font-size:clamp(1.45rem,2.1vw,2.2rem);font-weight:800;letter-spacing:-.05em;display:flex;justify-content:space-between;align-items:center;width:min(100%,460px);border-bottom:2px solid var(--ink);padding-bottom:13px;transition:gap .2s}.contact-action a:hover{gap:30px}
.contact-action a span:last-child{font-size:1.4rem}
.contact-action>span{font-weight:650;font-size:.98rem}
.contact-action small{font-size:.8rem;line-height:1.45;max-width:450px;margin-top:19px;color:#643327}
.site-footer{background:#06101c;color:#dce8ea;padding:55px 0}
.footer-layout{display:flex;justify-content:space-between;gap:50px;align-items:end}
.footer-word{font-size:2.15rem;font-weight:800;letter-spacing:-.08em;line-height:1}.footer-word span{color:var(--coral)}
.site-footer p{color:#9aafb9;margin:12px 0 0;font-size:.86rem}
.footer-end{display:flex;align-items:center;gap:28px;color:#9aafb9;font-size:.76rem}
.footer-end a{color:#e9f4f3;border-bottom:1px solid #66808b}
/* Interior pages */
.inner-hero{position:relative;color:#fff;background:#071321;overflow:hidden;padding:30px 0 94px}
.inner-hero:before{content:"";position:absolute;inset:0;background:radial-gradient(circle at 84% 35%,#137f8c55,transparent 38%),linear-gradient(115deg,transparent 54%,#ffffff05 54.1%,transparent 54.2%);pointer-events:none}
.inner-hero.theme-teal{background:#0b3c47}.inner-hero.theme-coral{background:#f07054;color:#071321}
.inner-hero.theme-coral:before{background:radial-gradient(circle at 85% 45%,#ffe6c36b,transparent 39%),linear-gradient(115deg,transparent 54%,#07132108 54.1%,transparent 54.2%)}
.breadcrumbs{position:relative;z-index:2;display:flex;align-items:center;gap:10px;flex-wrap:wrap;font-size:.76rem;font-weight:700;color:#9bb5bd}
.breadcrumbs a:hover{text-decoration:underline;text-underline-offset:4px}.breadcrumbs>span[aria-hidden]{opacity:.48}
.theme-coral .breadcrumbs{color:#36545b}.theme-coral .breadcrumbs>span:last-child{color:#071321}
.inner-hero-layout{position:relative;z-index:1;display:grid;grid-template-columns:1.12fr .88fr;align-items:center;gap:clamp(50px,7vw,115px);min-height:560px}
.inner-hero-copy{padding-top:40px}.inner-hero h1{font-size:clamp(3.5rem,5.1vw,6.25rem);line-height:1.035;letter-spacing:-.072em;font-weight:760;max-width:890px;margin:25px 0 28px}
.inner-lead{font-size:clamp(1.1rem,1.35vw,1.32rem);line-height:1.6;color:#b7c9cf;max-width:750px;margin:0 0 38px}
.theme-coral .inner-lead{color:#294651}.theme-coral .overline{color:#284956}.theme-coral .button-coral{background:var(--ink);color:#fff}.theme-coral .button-mark{color:var(--teal)}
.inner-visual{height:465px;border:1px solid #ffffff30;background:#ffffff0a;position:relative;overflow:hidden;box-shadow:0 35px 85px #0004;display:flex;align-items:center;justify-content:center}
.theme-coral .inner-visual{border-color:#0a34404d;background:#0d3a4520;box-shadow:0 35px 85px #632e1e28}
.inner-visual:after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,#ffffff0b 1px,transparent 1px),linear-gradient(#ffffff0b 1px,transparent 1px);background-size:68px 68px;mask-image:linear-gradient(to bottom,transparent,#000 25%,#000 80%,transparent)}
.inner-visual-top{position:absolute;top:25px;left:27px;font-size:.7rem;font-weight:800;letter-spacing:.1em;color:#a9c6c9;z-index:2}.theme-coral .inner-visual-top{color:#245560}
.inner-visual strong{position:relative;z-index:2;text-align:center;max-width:88%;font-size:clamp(2.3rem,4vw,4.9rem);font-weight:790;line-height:1.05;letter-spacing:-.065em;overflow-wrap:anywhere}
.inner-rings{position:absolute;left:50%;top:50%;width:390px;height:390px;transform:translate(-50%,-50%);border:1px solid #75dad455;border-radius:50%;box-shadow:0 0 0 44px #76ddd514,0 0 0 88px #76ddd50b}
.inner-rings i{position:absolute;inset:50px;border:1px solid #75dad455;border-radius:50%}.inner-rings i:nth-child(2){inset:100px}.inner-rings i:nth-child(3){inset:150px;background:#ff684e44;border-color:#ff684e88}
.theme-coral .inner-rings{border-color:#164f5b55;box-shadow:0 0 0 44px #0b34400d,0 0 0 88px #0b344008}.theme-coral .inner-rings i{border-color:#164f5b55}
.inner-visual-dot{position:absolute;z-index:3;width:10px;height:10px;background:var(--coral);border-radius:50%;right:18%;top:18%;box-shadow:0 0 0 10px #ff684e22}
.theme-coral .inner-visual-dot{background:#092b37;box-shadow:0 0 0 10px #092b3722}
.directory{background:#f4f7f7;padding:112px 0 125px}.directory-light{background:#fff}
.directory-heading{display:flex;align-items:end;justify-content:space-between;gap:50px;margin-bottom:38px}.directory-heading h2{font-size:clamp(2.7rem,4vw,4.65rem);line-height:1.07;letter-spacing:-.065em;max-width:790px;margin:15px 0 0}
.directory-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.directory-card{min-height:380px;padding:30px;display:flex;flex-direction:column;background:#fff;border:1px solid #d8e2e4;transition:transform .23s,box-shadow .23s,border-color .23s}
.directory-light .directory-card{background:#f4f8f8}.directory-card:hover{transform:translateY(-6px);box-shadow:0 24px 50px #0d2e3a16;border-color:#5fb8bb}
.directory-number{font-size:.72rem;font-weight:850;letter-spacing:.13em;color:#0c818b}
.directory-card h3{font-size:clamp(1.55rem,2vw,2.1rem);line-height:1.14;letter-spacing:-.047em;margin:42px 0 16px}
.directory-card p{font-size:1rem;color:#526979;line-height:1.55;margin:0;max-width:360px}
.directory-cta{display:flex;align-items:center;justify-content:space-between;gap:12px;border-top:1px solid #d7e1e3;padding-top:19px;margin-top:auto;color:#103947;font-size:.86rem;font-weight:800}.directory-cta b{font-size:1.2rem;color:#ea644c;font-weight:500}
.detail-steps{background:#fff;padding:116px 0 125px}.detail-steps:nth-of-type(even){background:#f7faf9}
.detail-layout{display:grid;grid-template-columns:.8fr 1.2fr;gap:clamp(70px,10vw,170px)}.detail-intro{position:sticky;top:120px;align-self:start}
.detail-intro h2{font-size:clamp(2.65rem,3.8vw,4.5rem);line-height:1.07;letter-spacing:-.065em;margin:19px 0 0}
.detail-rows{border-top:1px solid #cad7db}.detail-row{display:grid;grid-template-columns:48px 1fr;gap:16px;padding:27px 0 30px;border-bottom:1px solid #cad7db}
.detail-row>span{font-size:.75rem;color:#0a8890;font-weight:850;padding-top:5px}.detail-row h3{font-size:clamp(1.4rem,1.8vw,1.9rem);line-height:1.2;letter-spacing:-.04em;margin:0 0 10px}.detail-row p{font-size:1.02rem;color:#526775;line-height:1.58;margin:0;max-width:580px}
.entity-section{background:#fff;padding:112px 0 118px}.entity-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.entity-card{background:#0b2a39;color:#fff;padding:37px clamp(32px,3.8vw,58px) 46px;min-height:560px}.entity-card:nth-child(2){background:#dbf1ed;color:#0b2a39}
.entity-card>span{font-size:.73rem;letter-spacing:.12em;font-weight:850;color:#83ded8}.entity-card:nth-child(2)>span{color:#146e79}
.entity-card h3{font-size:clamp(2.3rem,3vw,3.55rem);letter-spacing:-.065em;line-height:1.05;margin:45px 0 20px}.entity-card p{font-size:1.08rem;line-height:1.58;margin:0 0 30px;max-width:530px;color:#bbced1}.entity-card:nth-child(2) p{color:#365862}
.entity-card ul{list-style:none;margin:0;padding:0;border-top:1px solid #ffffff4d}.entity-card:nth-child(2) ul{border-color:#4b878355}
.entity-card li{padding:14px 0;border-bottom:1px solid #ffffff4d;font-weight:700;font-size:.95rem}.entity-card:nth-child(2) li{border-color:#4b878355}
.related-links{display:flex;gap:13px;padding-block:38px}.related-links a{flex:1;display:flex;justify-content:space-between;align-items:center;gap:20px;padding:19px 22px;border:1px solid #d2e1e3;color:#0d3f4a;font-weight:800;font-size:.91rem;transition:background .2s}.related-links a:hover{background:#e9f5f4}.related-links a span:last-child{color:#e9684e;font-size:1.1rem}
.page-contact{background:#f16e54;color:#08202a;padding:86px 0 93px}.page-contact .overline{color:#67382e}
.page-contact-layout{display:grid;grid-template-columns:1fr .7fr;gap:70px;align-items:end}.page-contact h2{font-size:clamp(3rem,4.4vw,5.4rem);line-height:1.06;letter-spacing:-.07em;margin:16px 0 18px}.page-contact-lead{font-size:1.06rem;margin:0}
.page-contact-layout>div:last-child{display:flex;flex-direction:column;align-items:flex-start;gap:16px;padding-bottom:7px}
.page-contact-layout a{display:flex;justify-content:space-between;gap:30px;width:min(100%,460px);border-bottom:2px solid #08202a;padding-bottom:13px;font-size:clamp(1.4rem,2vw,2rem);font-weight:800;letter-spacing:-.04em}.page-contact-layout a span:last-child{font-size:1.3rem}
.page-contact-layout small{font-size:.82rem;color:#633b31;line-height:1.45}
@keyframes draw-signal{to{stroke-dashoffset:0}}@keyframes halo{50%{transform:scale(1.22);opacity:.45}}
@media(max-width:1190px){
 .shell{width:min(calc(100% - 64px),var(--shell))}.desktop-nav{gap:13px}.header-inner{gap:16px}.brand{width:145px}
 .hero-layout{grid-template-columns:1.1fr .9fr;gap:35px}.hero h1{font-size:clamp(3.1rem,5vw,5.4rem)}.hero-visual{height:490px}
 .pathway-heading{gap:50px}
}
@media(max-width:1060px){
 .site-header{height:74px}.desktop-nav,.header-contact{display:none}.header-actions{margin-left:auto}.menu-button{display:block}
 .mobile-nav{position:absolute;top:74px;left:0;right:0;background:#fff;box-shadow:0 22px 40px #07132125;padding:12px 32px 28px;display:flex;flex-direction:column;max-height:calc(100svh - 74px);overflow-y:auto}
 .mobile-nav>a,.mobile-disclosure>summary{padding:13px 0;border-bottom:1px solid #d9e1e4;font-size:1.03rem;font-weight:700}
 .mobile-disclosure>summary{justify-content:space-between}.mobile-subnav{display:flex;flex-direction:column;background:#f1f7f7;padding:4px 15px}
 .mobile-subnav a{padding:11px 0;border-bottom:1px solid #d7e5e7;font-size:.93rem;font-weight:650}.mobile-subnav a:last-child{border-bottom:0}
 .hero-layout{grid-template-columns:1fr;min-height:0;padding:76px 0 75px}.hero h1{font-size:clamp(3.5rem,7.8vw,6rem)}.hero-visual{height:430px;max-width:700px;width:100%;transform:none}
 .hero-description{max-width:680px}.hero-base{flex-wrap:wrap;justify-content:flex-start;gap:12px 26px;padding:19px 0}
 .pathway-heading{grid-template-columns:1fr;gap:17px}.pathway-heading>p{max-width:640px}
 .capabilities-layout,.us-layout,.firm-layout{grid-template-columns:1fr;gap:50px}.capabilities-intro{position:static}.capabilities-intro>p:last-child{max-width:760px}
 .tax-head{grid-template-columns:1fr;gap:20px}.tax-head>p{max-width:750px}
 .us-detail{padding-top:0}.firm-side{padding-top:0}.contact-layout{gap:40px}
 .footer-end{flex-direction:column;align-items:flex-end;gap:8px}
 .inner-hero-layout{grid-template-columns:1fr;gap:35px;min-height:0}.inner-hero{padding-bottom:70px}.inner-hero-copy{padding-top:70px}.inner-visual{height:340px;max-width:700px}
 .directory-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.detail-layout{grid-template-columns:1fr;gap:43px}.detail-intro{position:static}
 .page-contact-layout{grid-template-columns:1fr;gap:36px}
}
@media(max-width:700px){
 html{scroll-padding-top:75px}.shell{width:min(calc(100% - 38px),var(--shell))}.brand{width:145px}
 .hero-layout{padding:68px 0 52px;gap:49px}.hero-overline{margin-bottom:23px;font-size:.68rem;letter-spacing:.105em}
 .hero h1{font-size:clamp(2.7rem,9.45vw,4.3rem);letter-spacing:-.072em;white-space:normal}
 .hero-description{font-size:1.07rem;margin-top:26px}.hero-actions{margin-top:30px;gap:23px}
 .button{min-height:56px;font-size:.89rem}.hero-visual{height:390px}.signal-annotations .step-number{font-size:15px}.signal-annotations .step-name{font-size:22px}.visual-word{font-size:.53rem}
 .hero-base{font-size:.68rem;gap:7px 15px}.hero-base span+span:before{margin-right:12px}
 .pathway,.capabilities,.firm{padding:77px 0 85px}.pathway h2,.capabilities h2,.us-entry h2,.firm h2,.tax-focus h2{font-size:clamp(2.45rem,8vw,3.7rem)}
 .pathway-interface{display:block}.pathway-list{display:grid;grid-template-columns:1fr 1fr;border-right:0}
 .pathway-tab{min-height:88px;padding:14px 12px;grid-template-columns:25px 1fr;gap:5px;border-right:1px solid #d8e3e6}
 .pathway-tab:nth-child(2){border-right:0}.pathway-tab:nth-child(3),.pathway-tab:nth-child(4){border-bottom:0}.pathway-tab:nth-child(4){border-right:0}
 .pathway-index{font-size:.65rem}.pathway-name{font-size:.95rem}.pathway-indicator{display:none}
 .pathway-panel{min-height:465px;padding:24px 20px 26px}.panel-content{padding:30px 0}.panel-content h3{font-size:clamp(1.85rem,6vw,2.6rem)}
 .panel-content>p:last-child{font-size:.98rem;margin-top:17px}.panel-bottom{display:block}.panel-bottom a{margin-top:23px;width:max-content}.panel-steps span{font-size:.65rem}
 .capability-rows>div{padding:23px 0}.capability-rows h3{font-size:1.25rem}
 .tax-focus{padding:77px 0 60px}.tax-grid{grid-template-columns:1fr;gap:10px}.tax-feature{min-height:420px;padding:27px 25px 30px}.tax-feature h3{font-size:clamp(2rem,7vw,2.8rem)}.tax-head>p{font-size:1.04rem}.tax-foot{flex-wrap:wrap;justify-content:flex-start;gap:12px 20px;font-size:.65rem}.tax-foot span+span:before{margin-right:12px}
 .us-entry{padding:78px 0 105px;min-height:0}.us-layout{gap:39px}.us-detail>p{font-size:1.1rem}
 .us-watermark{font-size:26rem;bottom:-.19em}.firm-layout{gap:28px}.firm-side p{font-size:1.05rem}
 .contact{padding:77px 0}.contact-layout{grid-template-columns:1fr}.contact h2{font-size:4rem}.contact p:not(.overline){font-size:1.06rem}
 .contact-action{padding-top:12px}.site-footer{padding:43px 0}.footer-layout{align-items:start;flex-direction:column;gap:30px}.footer-end{align-items:flex-start}
 .inner-hero{padding:22px 0 61px}.inner-hero-copy{padding-top:56px}.inner-hero h1{font-size:clamp(2.8rem,9vw,4.1rem);margin:19px 0 24px}.inner-lead{font-size:1.06rem;margin-bottom:28px}.inner-visual{height:260px}.inner-visual strong{font-size:clamp(2rem,8vw,3.4rem)}.inner-rings{width:230px;height:230px}.inner-rings i{inset:29px}.inner-rings i:nth-child(2){inset:59px}.inner-rings i:nth-child(3){inset:89px}
 .directory,.directory-light,.detail-steps,.entity-section{padding:75px 0 82px}.directory-heading h2,.detail-intro h2{font-size:clamp(2.5rem,8vw,3.65rem)}.directory-grid,.entity-grid{grid-template-columns:1fr}.directory-card{min-height:285px;padding:26px}.directory-card h3{margin:33px 0 13px}.entity-card{min-height:0;padding:30px 27px 38px}.entity-card h3{margin-top:32px}.related-links{flex-direction:column;padding-block:27px}
 .page-contact{padding:70px 0 78px}.page-contact h2{font-size:clamp(2.9rem,9vw,4rem)}.page-contact-layout{gap:30px}
}
@media(max-width:390px){
 .hero h1{font-size:2.48rem}.hero-visual{height:345px}
 .pathway-tab{min-height:100px}.pathway-name{font-size:.88rem}.pathway-panel{min-height:520px}
}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{animation:none!important;transition:none!important}.signal-main{stroke-dashoffset:0}}