.breadcrumb{display:flex;align-items:center;gap:12px;font-size:10px;color:#73828a;margin:0 0 42px;flex-wrap:wrap}.breadcrumb a:hover{color:var(--gold)}.breadcrumb>span{color:#b7bfbe}.knowledge-hero{padding:35px 0 65px;border-bottom:1px solid var(--line)}.knowledge-heading{display:grid;grid-template-columns:1.5fr 1fr;gap:80px;align-items:center}.knowledge-heading h1{font-size:76px;line-height:1.02;margin-bottom:25px}.knowledge-heading .eyebrow{color:var(--gold);margin-bottom:20px}.knowledge-intro{max-width:520px;color:var(--muted);font-size:14px;line-height:1.9;margin:0}.knowledge-seal{justify-self:end;display:flex;flex-direction:column;justify-content:space-between;background:var(--navy);width:300px;min-height:285px;padding:27px 30px;position:relative;overflow:hidden}.knowledge-seal:after{content:'';position:absolute;width:250px;height:250px;border:1px solid #c8b47e40;border-radius:50%;top:20px;left:110px;pointer-events:none}.knowledge-seal>span{font-size:8px;letter-spacing:.16em;color:#a9c1ca;z-index:1}.knowledge-seal>strong{font-family:var(--serif);font-weight:400;font-size:47px;line-height:1;color:#f6f3e9;margin:25px 0;z-index:1}.knowledge-seal em{color:#d4b575}.knowledge-directory{padding:48px 0 78px}.directory-toolbar{display:flex;align-items:end;justify-content:space-between;gap:30px;margin-bottom:24px}.directory-toolbar>div{width:440px;max-width:100%}.search-label{font-size:11px;font-weight:600;display:block;margin-bottom:9px}.search-box{border:1px solid #bfc8c8;background:#fff;display:flex;align-items:center;gap:13px;padding:0 17px;transition:border-color .2s}.search-box:focus-within{outline:2px solid var(--gold);outline-offset:3px}.search-box>span{font-size:25px;line-height:1;color:#6f8189}.search-box input{background:none;border:0;min-width:0;width:100%;padding:14px 0;color:var(--navy);font:inherit;font-size:12px;outline:none}.directory-toolbar>p{font-size:11px;color:var(--muted);margin:0 0 12px}.filter-list{display:flex;gap:9px;flex-wrap:wrap;margin:0 0 34px}.filter-button{background:transparent;border:1px solid #d2d7d3;padding:8px 15px;font-size:10px;transition:color .2s,background .2s}.filter-button:hover{border-color:var(--navy)}.filter-button.is-active{background:var(--navy);color:white;border-color:var(--navy)}.knowledge-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:23px}.knowledge-card{border:1px solid #d5dbd6;background:#fdfcf8;transition:transform .2s,box-shadow .2s}.knowledge-card:hover{transform:translateY(-4px);box-shadow:0 13px 25px #102d4409;border-color:#a8b6b9}.knowledge-card-link{display:flex;flex-direction:column;height:100%;padding:27px}.card-top{display:flex;justify-content:space-between;align-items:center;gap:12px;margin-bottom:34px}.card-category{font-size:8px;letter-spacing:.11em;font-weight:600;text-transform:uppercase;color:var(--gold)}.card-number{font-family:var(--serif);font-size:28px;line-height:1;color:#9aaeb4}.knowledge-card h2{font-size:30px;line-height:1.12;margin:0 0 16px}.knowledge-card p{font-size:11px;color:var(--muted);line-height:1.9;margin:0 0 28px}.card-bottom{border-top:1px solid #dce1da;padding-top:18px;display:flex;align-items:center;justify-content:space-between;margin-top:auto;font-size:9px;color:var(--muted)}.read-arrow{width:30px;height:30px;border:1px solid #c2cccb;border-radius:50%;display:grid;place-items:center;font-size:19px;color:var(--navy)}.knowledge-card:hover .read-arrow{background:var(--navy);color:white;border-color:var(--navy)}.empty-results{text-align:center;border:1px solid var(--line);padding:60px 25px}.empty-results h2{font-size:34px;margin-bottom:20px}.empty-results p{font-size:12px;color:var(--muted);margin-bottom:25px}[hidden]{display:none!important}.knowledge-cta{padding:65px 0;background:#eaece5;border-top:1px solid #dce1d6}.knowledge-cta>.wrap{display:flex;align-items:center;justify-content:space-between;gap:40px}.knowledge-cta h2{font-size:44px}.knowledge-cta .eyebrow{font-size:9px;color:#6c797e;margin-bottom:20px}nav [aria-current="page"]{color:var(--gold)}.article-hero{padding:35px 0 44px;background:#edeee8;border-bottom:1px solid #d6ddd6}.article-hero .eyebrow{color:var(--gold);margin-bottom:20px}.article-hero h1{font-size:65px;line-height:1.05;max-width:900px;margin-bottom:24px;letter-spacing:-.025em}.article-lead{max-width:760px;font-size:16px;color:#63737c;line-height:1.8;margin-bottom:28px}.article-meta{display:flex;flex-wrap:wrap;gap:10px 25px;font-size:9px;color:#6e7d83}.article-meta>span+span{border-left:1px solid #bcc8c6;padding-left:25px}.article-layout{display:grid;grid-template-columns:240px minmax(0,740px);gap:75px;justify-content:space-between;padding-top:65px;padding-bottom:70px;align-items:start}.article-sidebar{align-self:stretch;position:relative}.sidebar-inner{position:sticky;top:135px}.article-sidebar .eyebrow{font-size:9px;color:#7f8c8e;margin-bottom:20px}.article-toc{display:flex;align-items:stretch;flex-direction:column;gap:0;border-top:1px solid #d5ddda;font-weight:400;font-size:11px}.article-toc>a{border-bottom:1px solid #d5ddda;line-height:1.6;padding:12px 0!important}.sidebar-contact{margin-top:30px;padding:22px;background:#eaece5;border-top:2px solid #b29859}.sidebar-contact p{font-family:var(--serif);font-size:26px;line-height:1.1;margin:0 0 15px}.sidebar-contact strong{font-weight:400;color:var(--gold)}.sidebar-contact a{font-size:10px}.sidebar-contact a span{margin-left:15px}.article-body{font-size:14px;line-height:1.95;color:#425b69;min-width:0}.article-body>h2,.article-sources h2{font-size:33px;line-height:1.15;color:var(--navy);margin:38px 0 20px;scroll-margin-top:130px}.article-body>p{margin-bottom:22px}.article-body ul{padding-left:22px;margin:0 0 25px}.article-body li{padding-left:6px;margin-bottom:10px}.article-body li::marker{color:var(--gold)}.article-takeaway{background:#eaece4;border-left:2px solid var(--gold);padding:24px 28px;margin-bottom:35px}.article-takeaway .eyebrow{font-size:9px;color:#86723f;margin-bottom:11px}.article-takeaway p:last-child{font-size:14px;color:#264454;line-height:1.75;margin:0}.article-sources{margin-top:40px;border-top:1px solid #d4dddb}.article-sources h2{font-size:29px;margin-top:26px}.article-sources ul{list-style:none;padding:0}.article-sources li{padding:0;margin-bottom:12px;font-size:11px;line-height:1.65}.article-sources a{border-bottom:1px solid #d3dcd5;color:#486674}.article-sources a:hover{color:var(--gold)}.article-sources a span{margin-left:6px}.article-context{border-top:1px solid var(--line);padding-top:20px;margin-top:25px;color:#71818a;font-size:10px;line-height:1.8}.article-context p{margin:0}.article-back{margin-top:28px;gap:12px}.article-image{margin:30px 0}.article-image img{max-width:100%;height:auto;display:block}.article-image figcaption{color:var(--muted);font-size:10px;margin-top:10px}.article-related{padding:65px 0;background:#edeee8}.article-related>.wrap>.eyebrow{color:#728189;margin-bottom:18px}.article-related h2{font-size:42px;margin-bottom:30px}.related-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:30px}.related-grid>a{position:relative;padding:23px 45px 25px 0;border-top:1px solid #bdc9c5}.related-grid>a>span{font-size:8px;letter-spacing:.1em;text-transform:uppercase;color:var(--gold)}.related-grid h3{font-family:var(--serif);font-size:26px;font-weight:400;line-height:1.2;margin:12px 0 0}.related-grid b{position:absolute;right:0;top:45px;font-size:22px;font-weight:400}.related-grid>a:hover h3{color:var(--gold)}
@media(max-width:1100px){.knowledge-heading{gap:35px}.knowledge-heading h1{font-size:65px}.knowledge-seal{width:260px;min-height:260px}.knowledge-grid{gap:18px}.knowledge-card-link{padding:23px}.knowledge-card h2{font-size:27px}.article-layout{grid-template-columns:210px minmax(0,1fr);gap:45px}.article-hero h1{font-size:59px}.knowledge-cta h2{font-size:39px}}
@media(max-width:800px){.knowledge-heading h1{font-size:56px}.knowledge-heading{grid-template-columns:1fr 220px;gap:30px}.knowledge-seal{width:220px;min-height:240px;padding:23px}.knowledge-seal>strong{font-size:42px}.knowledge-intro{font-size:12px}.knowledge-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.article-hero h1{font-size:50px}.article-layout{grid-template-columns:1fr;gap:30px;padding-top:35px}.article-sidebar{border-bottom:1px solid var(--line);padding-bottom:25px}.sidebar-inner{position:static}.article-sidebar .eyebrow{margin-bottom:10px}.article-toc{position:static;display:flex;background:transparent;box-shadow:none;border-bottom:none;padding:0;flex-direction:row;flex-wrap:wrap;gap:0 20px;font-size:10px}.article-toc>a{border-bottom:0;padding:8px 0!important}.sidebar-contact{display:none}.article-body{font-size:13px;max-width:740px}.article-meta{font-size:8px}.related-grid{gap:20px}.related-grid h3{font-size:23px}.knowledge-cta>.wrap{gap:25px}.knowledge-cta h2{font-size:35px}.knowledge-cta .button{flex-shrink:0}.article-body>h2{scroll-margin-top:100px}}
@media(max-width:560px){.knowledge-hero{padding:24px 0 38px}.breadcrumb{font-size:9px;gap:9px;margin-bottom:30px}.knowledge-heading{grid-template-columns:1fr}.knowledge-heading h1{font-size:58px}.knowledge-seal{display:none}.knowledge-intro{font-size:13px}.knowledge-directory{padding:32px 0 50px}.directory-toolbar{gap:15px;align-items:start;flex-direction:column;margin-bottom:18px}.directory-toolbar>div{width:100%}.directory-toolbar>p{margin:0}.filter-list{gap:8px;margin-bottom:25px}.filter-button{font-size:9px;padding:7px 11px}.knowledge-grid{grid-template-columns:1fr;gap:18px}.knowledge-card-link{padding:25px}.card-top{margin-bottom:26px}.knowledge-card h2{font-size:32px}.knowledge-card p{font-size:12px}.knowledge-cta{padding:45px 0}.knowledge-cta>.wrap{flex-direction:column;align-items:start;gap:25px}.knowledge-cta h2{font-size:36px}.article-hero{padding:24px 0 30px}.article-hero h1{font-size:43px}.article-lead{font-size:14px;line-height:1.7;margin-bottom:22px}.article-meta{gap:9px 15px;font-size:8px}.article-meta>span+span{padding-left:15px}.article-meta>span:last-child{width:100%;padding:0;border:0}.article-layout{padding-top:25px;padding-bottom:45px;gap:25px}.article-toc{font-size:10px;gap:0 15px}.article-body{font-size:13px;line-height:1.9}.article-body>h2{font-size:29px;margin:30px 0 17px}.article-takeaway{padding:20px;margin-bottom:27px}.article-takeaway p:last-child{font-size:13px}.article-sources h2{font-size:27px}.article-related{padding:45px 0}.article-related h2{font-size:36px}.related-grid{grid-template-columns:1fr;gap:10px}.related-grid>a{padding:20px 40px 22px 0}.related-grid h3{font-size:26px}.article-sources a{overflow-wrap:anywhere}.empty-results{padding:40px 20px}}

.article-formula{background:#eaece5;border:1px solid #d5ddda;padding:20px 24px;color:var(--navy);font-weight:600;font-size:13px;line-height:1.7}.article-table{overflow-x:auto;max-width:100%;margin:26px 0 28px;border:1px solid #ced8d5}.article-table table{border-collapse:collapse;min-width:640px;width:100%;font-size:11px;line-height:1.65}.article-table caption{text-align:left;padding:12px 15px;font-size:10px;color:var(--muted);background:#eaece5}.article-table th{background:var(--navy);color:#f5f5ee;text-align:left;font-weight:600;padding:13px 14px;vertical-align:top}.article-table td{padding:14px;border-top:1px solid #d3dcd8;vertical-align:top}.article-table tbody tr:nth-child(even){background:#eef0e9}.article-table th:nth-child(-n+3),.article-table td:nth-child(-n+3){white-space:nowrap}.article-table td:last-child{min-width:195px}.article-table:focus-visible{outline:2px solid var(--gold);outline-offset:3px}@media(min-width:801px){.article-sidebar .sidebar-inner{max-height:calc(100vh - 150px);overflow-y:auto;scrollbar-width:thin;padding-right:8px}}

@media(min-width:801px){.article-table table{min-width:0;table-layout:fixed}.article-table th:nth-child(-n+3),.article-table td:nth-child(-n+3){white-space:normal}.article-table th:first-child{width:17%}.article-table th:nth-child(2){width:23%}.article-table th:nth-child(3){width:18%}.article-table th:last-child{width:42%}.article-table td:last-child{min-width:0}}

/* Reading sizes for articles, service pages and the knowledge directory. */
.breadcrumb{font-size:13px;line-height:1.7}
.knowledge-intro{font-size:17px;line-height:1.85}
.knowledge-seal>span{font-size:12px;line-height:1.6}
.search-label,.directory-toolbar>p{font-size:14px;line-height:1.7}
.search-box input{font-size:16px;min-height:48px}
.filter-button{font-size:14px;line-height:1.6;padding:10px 16px;min-height:44px}
.card-category,.related-grid>a>span{font-size:12px;line-height:1.7;letter-spacing:.06em}
.knowledge-card p{font-size:16px;line-height:1.8}
.card-bottom{font-size:13px;line-height:1.7}
.empty-results p{font-size:16px}
.knowledge-cta .eyebrow,.article-sidebar .eyebrow,.article-takeaway .eyebrow{font-size:12px;line-height:1.7}
.article-lead{font-size:18px;line-height:1.8}
.article-meta{font-size:13px;line-height:1.8;gap:10px 24px}
.article-toc{font-size:14px;line-height:1.75}
.sidebar-contact a{font-size:14px;line-height:1.8}
.article-body{font-size:17px;line-height:1.85;color:#344e5d}
.article-body>p,.article-body>ul,.article-body>ol{margin-bottom:24px}
.article-takeaway p:last-child{font-size:17px;line-height:1.8}
.article-sources li{font-size:14px;line-height:1.8;overflow-wrap:anywhere}
.article-context,.article-image figcaption{font-size:14px;line-height:1.8;color:var(--muted)}
.article-formula{font-size:16px;line-height:1.8}
.article-table table{font-size:15px;line-height:1.8}
.article-table caption{font-size:14px;line-height:1.8}
@media(max-width:560px){.article-lead{font-size:17px}.article-body{font-size:16px;line-height:1.85}.article-takeaway p:last-child{font-size:16px}.knowledge-intro,.knowledge-card p{font-size:16px}.article-table table{font-size:14px}.article-meta{font-size:13px}.article-toc{font-size:14px}.breadcrumb{font-size:13px}}

.article-download{display:grid;grid-template-columns:150px minmax(0,1fr);gap:28px;align-items:center;background:#eaece5;border:1px solid #cbd4ce;padding:26px;margin:26px 0 38px}
.download-preview{display:block;background:white;border:1px solid #cbd4ce;padding:5px}.download-preview img{display:block;width:100%;height:auto}
.article-download .eyebrow{font-size:12px;letter-spacing:.08em;color:#72521d;margin-bottom:12px}.article-download .download-summary{font-size:17px;line-height:1.7;margin:0 0 18px}.article-download .button{font-size:15px;line-height:1.6;gap:16px;max-width:100%;text-align:left}.article-download .download-meta{font-size:14px;line-height:1.8;margin:12px 0 18px;color:var(--muted)}.article-download .text-link{font-size:14px;line-height:1.7;gap:12px}
@media(max-width:600px){.article-download{grid-template-columns:minmax(0,1fr);gap:20px;padding:22px}.download-preview{max-width:150px}.article-download .download-summary{font-size:16px}}

.article-video{margin:24px 0 30px}.article-video video{display:block;width:100%;height:auto;aspect-ratio:80/43;background:#102d44;border:1px solid var(--line)}.article-video figcaption{font-size:14px;line-height:1.8;color:var(--muted);margin-top:12px}

.private-tax-resource{margin-bottom:36px;padding-top:24px;padding-bottom:24px;border-top:1px solid #cbd4d5;border-bottom:1px solid #cbd4d5}.private-tax-resource h2{font-size:30px;margin-bottom:12px}.private-tax-resource p{font-size:18px;line-height:1.6;margin-bottom:14px}