:root {
      --navy: #0b2944;
      --teal: #008397;
      --gold: #ffbe13;
      --text: #24465f;
      --muted: #516a7c;
      --border: #c8dfe7;
      --surface: #f1f7fa;
      --white: #fff;
    }

    * { box-sizing: border-box; }

    body {
      margin: 0;
      background: var(--white);
      color: var(--text);
      font-family: Arial, Helvetica, sans-serif;
      font-size: 16px;
      line-height: 1.65;
    }

    button, input, select { font: inherit; }
    a { color: var(--teal); }
    button, summary { cursor: pointer; }

    a:focus-visible,
    button:focus-visible,
    summary:focus-visible,
    input:focus-visible,
    select:focus-visible {
      outline: 3px solid var(--teal);
      outline-offset: 4px;
    }

    [hidden] { display: none !important; }

    .wrap {
      width: min(1200px, calc(100% - 40px));
      margin-inline: auto;
    }

    .skip {
      position: fixed;
      left: 12px;
      top: -100px;
      padding: 12px;
      background: white;
      z-index: 100;
    }

    .skip:focus { top: 12px; }

    header {
      position: sticky;
      top: 0;
      z-index: 10;
      background: #fff;
      border-bottom: 1px solid var(--border);
    }

    .header-inner {
      min-height: 88px;
      display: flex;
      align-items: center;
      justify-content: space-between;
      gap: 24px;
    }

    .brand {
      text-decoration: none;
      color: var(--navy);
      font-size: 34px;
      font-weight: 800;
      line-height: 1;
      letter-spacing: -1.5px;
    }

    .brand b { color: var(--gold); }

    .brand small {
      display: block;
      margin-top: 8px;
      font-size: 12px;
      letter-spacing: 2px;
    }

    .header-links {
      display: flex;
      align-items: center;
      flex-wrap: wrap;
      gap: 22px;
    }

    .header-links a {
      color: var(--navy);
      text-decoration: none;
      font-size: 15px;
      font-weight: 600;
    }

    main {
      padding-top: 30px;
      padding-bottom: 70px;
    }

    .back { font-weight: 600; text-decoration: none; }

    .reader-heading { padding: 28px 0; }

    .eyebrow {
      display: block;
      color: var(--teal);
      font-size: 13px;
      font-weight: 800;
      letter-spacing: .08em;
      text-transform: uppercase;
    }

    h1, h2, h3 {
      color: var(--navy);
      line-height: 1.25;
    }

    h1 {
      font-size: clamp(30px, 4vw, 42px);
      margin: 12px 0;
    }

    h2 {
      font-size: clamp(26px, 3vw, 34px);
      margin: 15px 0 24px;
    }

    h3 { font-size: 21px; }

    .reader {
      display: grid;
      grid-template-columns: 270px minmax(0, 1fr);
      gap: 42px;
      align-items: start;
    }

    .chapters {
      display: grid;
      gap: 6px;
      position: sticky;
      top: 112px;
    }

    .chapters a {
      display: flex;
      align-items: flex-start;
      gap: 13px;
      width: 100%;
      padding: 14px;
      border: 0;
      border-radius: 8px;
      background: #f2f7fa;
      color: var(--navy);
      text-align: left;
      font-size: 15px;
      line-height: 1.5;
    }

    .chapters a span {
      font-weight: 700;
      flex-shrink: 0;
    }

    .chapters a[aria-current="page"] {
      background: var(--navy);
      color: white;
    }

    article { min-width: 0; }
    #chapter-title { scroll-margin-top: 112px; }

    .intro {
      max-width: 650px;
      font-size: 19px;
      line-height: 1.65;
    }

    .cards {
      display: grid;
      grid-template-columns: repeat(2, minmax(0, 1fr));
      gap: 16px;
      margin: 24px 0;
    }

    .card {
      position: relative;
      background: var(--surface);
      border: 1px solid var(--border);
      border-radius: 14px;
      padding: 23px;
    }

    .card h3 { margin: 10px 0; }
    .card p { margin: 0; line-height: 1.65; }
    .card p + p { margin-top: 14px; }

    .flow {
      grid-template-columns: 1fr;
      gap: 28px;
    }

    .flow .card {
      padding-left: 80px;
      min-height: 110px;
    }

    .number {
      position: absolute;
      left: 22px;
      top: 25px;
      display: grid;
      place-items: center;
      width: 38px;
      height: 38px;
      border-radius: 50%;
      background: var(--navy);
      color: white;
      font-size: 18px;
      font-weight: 700;
    }

    .arrow {
      position: absolute;
      bottom: -29px;
      left: 36px;
      color: var(--teal);
      font-size: 26px;
      font-weight: 700;
      line-height: 28px;
    }

    .onda {
      padding: 24px;
      background: var(--navy);
      color: white;
      border-radius: 14px;
      margin: 24px 0;
    }

    .onda .eyebrow { color: #ffd05a; }

    .onda p {
      color: white;
      font-size: 18px;
      line-height: 1.65;
      margin: 12px 0 0;
    }

    .note {
      font-size: 14px;
      line-height: 1.75;
      color: var(--muted);
    }

    .pagination {
      display: flex;
      justify-content: space-between;
      align-items: center;
      gap: 15px;
      border-top: 1px solid var(--border);
      padding-top: 24px;
      margin-top: 35px;
    }

    .pagination button {
      padding: 12px 18px;
      background: #eef5f8;
      color: var(--navy);
      border: 0;
      border-radius: 8px;
      min-height: 46px;
    }

    .pagination button:disabled {
      opacity: .4;
      cursor: default;
    }

    .example {
      background: #fff8e5;
      border: 1px solid #edd694;
      border-radius: 14px;
      padding: 24px;
      margin: 24px 0;
    }

    .example small {
      font-size: 14px;
      line-height: 1.6;
      display: block;
    }

    .equation {
      display: flex;
      align-items: center;
      justify-content: space-between;
      gap: 12px;
      margin: 24px 0;
      flex-wrap: wrap;
    }

    .equation > span {
      color: var(--navy);
      font-size: 24px;
      font-weight: 750;
    }

    .equation small {
      color: var(--muted);
      font-weight: 400;
      margin-top: 8px;
    }

    .receipt { margin: 20px 0; }

    .receipt > div {
      display: flex;
      justify-content: space-between;
      gap: 18px;
      padding: 12px 0;
      border-bottom: 1px solid #e7d5a7;
    }

    .receipt dd {
      margin: 0;
      font-weight: 750;
      white-space: nowrap;
      color: var(--navy);
    }

    .total { font-size: 20px; font-weight: 700; }

    details > summary {
      cursor: pointer;
      font-weight: 700;
      padding: 18px 0;
      color: var(--navy);
    }

    .product-list {
      margin: 24px 0;
      padding: 0 20px;
      border: 1px solid #bfd8e3;
      border-radius: 14px;
      background: #f6fafc;
    }

    .product-list details + details {
      border-top: 1px solid var(--border);
    }

    .product-list .cards { grid-template-columns: 1fr; }
    .product-list h3 { font-size: 18px; }
    .product-list p { margin: 14px 0; }

    .button {
      display: inline-flex;
      align-items: center;
      justify-content: center;
      padding: 15px 22px;
      background: var(--gold);
      color: var(--navy);
      border: 0;
      border-radius: 9px;
      font-weight: 750;
      text-decoration: none;
      margin-top: 15px;
      min-height: 48px;
    }

    .button:hover { background: #ffd264; }

    .calculator {
      background: #eff7fa;
      padding: 25px;
      border-radius: 15px;
      margin: 16px 0;
    }

    .calculator h3 { margin-top: 0; }

    .fields {
      display: grid;
      grid-template-columns: 1fr 1fr;
      gap: 16px;
    }

    .fields label { display: grid; gap: 8px; }

    .fields input,
    .fields select {
      width: 100%;
      min-height: 45px;
      border: 1px solid #a7c5d2;
      border-radius: 6px;
      background: white;
      color: var(--navy);
      padding: 8px;
    }

    .checkbox {
      display: flex;
      gap: 10px;
      align-items: flex-start;
      margin-top: 20px;
    }

    .checkbox input { margin-top: 7px; }

    .calculator-output {
      margin: 20px 0;
      line-height: 1.8;
    }

    .calculator-output strong {
      display: block;
      font-size: 23px;
      color: var(--navy);
    }

    .references {
      margin-top: 36px;
      border-top: 1px solid var(--border);
    }

    footer {
      background: #f2f7fa;
      border-top: 1px solid var(--border);
      color: var(--navy);
      padding: 30px 0;
    }

    .footer-inner {
      display: flex;
      justify-content: space-between;
      gap: 24px;
      flex-wrap: wrap;
    }

    .footer-links {
      display: flex;
      gap: 18px;
      flex-wrap: wrap;
    }

    footer a { color: var(--navy); }

    @media (max-width: 800px) {
      .reader { grid-template-columns: 1fr; gap: 25px; }

      .chapters {
        position: static;
        grid-template-columns: 1fr 1fr;
      }

      .chapters a {
        font-size: 14px;
        padding: 12px;
      }

      .header-inner {
        padding-block: 16px;
        align-items: flex-start;
      }

      .header-links { gap: 12px; justify-content: flex-end; }
    }

    @media (max-width: 600px) {
      .wrap { width: calc(100% - 28px); }
      .cards, .fields { grid-template-columns: 1fr; }
      .card { padding: 20px; }
      .flow .card { padding-left: 72px; }
      .example, .calculator { padding: 20px; }
      .equation > span { font-size: 18px; }
      .receipt > div { font-size: 15px; }
      .header-links a { font-size: 14px; }
      .pagination { gap: 8px; }
      .pagination button { padding: 12px; }
      .brand { font-size: 29px; }
    }

    @media (prefers-reduced-motion: no-preference) {
      button, .button { transition: background-color .15s; }
    }

    .limits-table-wrap { margin: 24px 0; border: 1px solid var(--border); border-radius: 14px; overflow: hidden; }
    .limits-table { width: 100%; border-collapse: collapse; table-layout: fixed; font-size: 16px; }
    .limits-table caption { padding: 20px; text-align: left; font-weight: 800; color: var(--navy); background: var(--surface); font-size: 20px; }
    .limits-table th, .limits-table td { padding: 18px 20px; text-align: left; vertical-align: top; border-bottom: 1px solid var(--border); overflow-wrap: anywhere; }
    .limits-table thead { background: #e8f2f8; color: var(--navy); }
    .limits-table tbody th { font-weight: 650; }
    .limits-table td { font-weight: 700; }
    .limits-table small { display: block; margin-top: 5px; font-size: 14px; line-height: 1.55; font-weight: 400; }
    .limits-table .limits-minimum { background: #fff8e7; }
    .limits-table tfoot { background: var(--navy); color: #fff; font-weight: 800; font-size: 19px; }
    .limits-table tfoot th, .limits-table tfoot td { border: 0; }
    #chapter-note[hidden] { display: none !important; }
    @media (max-width: 520px) { .limits-table th, .limits-table td { padding: 15px 12px; } .limits-table caption { font-size: 18px; padding: 16px 12px; } .limits-table tfoot { font-size: 17px; } }

    .guide-next-steps { margin-top: 28px; }
    .guide-next-steps[hidden] { display: none !important; }
    .guide-next-steps > h3 { color: var(--navy); font-size: 24px; margin: 0 0 18px; }
    .guide-next-card { border: 1px solid var(--border); border-radius: 16px; padding: 24px; }
    .guide-next-card + .guide-next-card { margin-top: 18px; }
    .guide-next-primary { background: #edf9f4; border-color: #afdac9; }
    .guide-next-steps .guide-next-button { display: flex; align-items: center; justify-content: space-between; gap: 18px; width: 100%; box-sizing: border-box; white-space: normal; text-align: left; line-height: 1.55; padding: 16px 20px; font-size: 17px; text-decoration: none; border-radius: 10px; background: #007d55; color: #fff; }
    .guide-next-button > span { flex-shrink: 0; }
    .guide-next-consulting { background: var(--surface); }
    .guide-next-consulting h4 { color: var(--navy); font-size: 20px; line-height: 1.5; margin: 0 0 14px; }
    .guide-next-consulting p { font-size: 16px; line-height: 1.65; }
    .guide-consulting-price { display: flex; align-items: baseline; flex-wrap: wrap; gap: 8px 18px; margin: 0 0 12px; }
    .guide-consulting-price strong { font-size: 28px; color: var(--navy); }
    .guide-next-steps .guide-consulting-button { background: var(--navy); margin-top: 20px; }
    .guide-next-button:hover { filter: brightness(.93); }
    .guide-next-button:focus-visible { outline: 3px solid #1769e0; outline-offset: 4px; }
    .guide-consulting-credit { border-top: 1px solid var(--border); padding-top: 16px; margin: 20px 0 0; }
    @media (max-width: 520px) { .guide-next-card { padding: 18px; } .guide-next-steps .guide-next-button { padding: 14px 16px; font-size: 16px; } }

    .tax-examples-wrap { margin: 16px 0; border: 1px solid var(--border); border-radius: 10px; overflow: hidden; }
    .tax-examples-table { width: 100%; table-layout: fixed; border-collapse: collapse; font-size: 15px; line-height: 1.5; }
    .tax-examples-table caption { padding: 12px; text-align: left; font-size: 15px; font-weight: 700; color: var(--navy); background: #fff; }
    .tax-examples-table th, .tax-examples-table td { padding: 12px 8px; border-bottom: 1px solid var(--border); text-align: center; vertical-align: middle; }
    .tax-examples-table th:first-child { width: 42%; text-align: left; }
    .tax-examples-table thead { background: #e3eff6; color: var(--navy); }
    .tax-examples-table tbody { background: #fff; }
    .tax-examples-table tbody th { font-weight: 500; }
    .tax-examples-table td { font-weight: 700; white-space: nowrap; }
    .tax-examples-table tfoot { background: var(--navy); color: #fff; }
    .tax-examples-table tfoot th, .tax-examples-table tfoot td { border-bottom: 0; font-weight: 800; }
    @media (max-width: 360px) { .tax-examples-table { font-size: 14px; } .tax-examples-table th, .tax-examples-table td { padding: 10px 6px; } }

    .calculator-output .calculator-freight-note { margin: 14px 0 0; padding: 12px 14px; border-left: 3px solid #d68a00; border-radius: 6px; background: #fff7e3; color: #694700; font-size: 15px; line-height: 1.6; }

    .clear-limits { display: grid; gap: 24px; margin: 24px 0; }
    .clear-limits > section { padding: 24px; border: 1px solid var(--border); border-radius: 16px; }
    .clear-limits h3 { margin: 10px 0 14px; font-size: 23px; line-height: 1.35; }
    .clear-limits p { margin: 0; font-size: 17px; line-height: 1.7; }
    .clear-limits .limit-support { margin-top: 14px; font-size: 15px; }
    .limit-step { display: block; color: #006b6d; font-size: 14px; font-weight: 800; letter-spacing: .035em; }
    .limit-minimum { background: #fff8e7; }
    .clear-limits .limit-minimum-value { margin: 12px 0; font-size: 34px; font-weight: 800; color: var(--navy); }
    .limit-minimum-value span { display: inline-block; font-size: 18px; font-weight: 500; }
    .limit-periods { background: #f1f7fa; }
    .clear-limits .limits-table-wrap { margin: 20px 0 0; }
    .clear-limits .limits-table { font-size: 17px; }
    .clear-limits .limits-table caption { font-size: 16px; padding: 14px; background: #fff; }
    .clear-limits .limits-table th, .clear-limits .limits-table td { padding: 16px; }
    .clear-limits .limits-table tbody { background: #fff; }
    .clear-limits .limits-table tfoot { font-size: 18px; }
    .limit-balance { background: #fff; }
    .limit-balance-list { margin: 20px 0 0; }
    .limit-balance-list > div { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 16px; padding: 14px; border-bottom: 1px solid var(--border); font-size: 17px; }
    .limit-balance-list dd { margin: 0; font-weight: 750; color: var(--navy); white-space: nowrap; }
    .limit-balance-list .limit-balance-result { background: #e8f7ef; border: 1px solid #acd9c0; border-radius: 10px; font-weight: 700; }
    .limit-balance-result dd { color: #006344; font-size: 21px; }
    .limit-no-carry { margin-top: 20px; padding: 18px; background: #fff6df; border-left: 4px solid #d99400; border-radius: 8px; }
    .limit-no-carry h4 { font-size: 18px; line-height: 1.45; margin: 0 0 10px; color: #714b00; }
    .limit-no-carry p { font-size: 16px; color: #624500; }
    @media (max-width: 520px) {
      .clear-limits > section { padding: 18px 14px; }
      .clear-limits h3 { font-size: 21px; }
      .clear-limits .limits-table { font-size: 16px; }
      .clear-limits .limits-table th, .clear-limits .limits-table td { padding: 13px 10px; }
      .clear-limits .limits-table tfoot { font-size: 16px; }
      .limit-balance-list > div { padding: 12px 8px; gap: 10px; font-size: 16px; }
      .limit-balance-result dd { font-size: 18px; }
    }

    .calculator > p { font-size: 17px; line-height: 1.7; }
    .calculator .fields { margin-top: 22px; align-items: start; }
    .calculator .fields label > span { font-size: 16px; font-weight: 700; line-height: 1.5; }
    .calculator .fields input, .calculator .fields select { font-size: 17px; min-height: 48px; }
    .calculator .fields small, .calculator .checkbox small { display: block; font-size: 14px; line-height: 1.6; color: var(--muted); }
    .calculator .checkbox { padding: 16px; border: 1px solid var(--border); border-radius: 10px; background: #fff; font-size: 16px; }
    .calculator .checkbox input { width: 20px; height: 20px; flex: 0 0 20px; margin-top: 3px; }
    .calculator .checkbox small { margin-top: 6px; }
    .calc-breakdown-title { font-size: 20px; color: var(--navy); margin: 26px 0 14px; }
    .calc-breakdown { margin: 0; border: 1px solid var(--border); border-radius: 12px; overflow: hidden; background: #fff; }
    .calc-breakdown > div { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 16px; padding: 17px; border-bottom: 1px solid var(--border); font-size: 16px; line-height: 1.6; }
    .calc-breakdown > div:last-child { border-bottom: 0; }
    .calc-breakdown dt { font-weight: 650; }
    .calc-breakdown dd { margin: 0; text-align: right; font-weight: 750; color: var(--navy); white-space: nowrap; }
    .calc-breakdown small { display: block; font-size: 14px; font-weight: 400; line-height: 1.55; margin-top: 5px; }
    .calc-freight-pending { display: inline-block; white-space: normal; max-width: 105px; color: #805800; font-size: 14px; }
    .calc-final-total { margin-top: 18px; padding: 22px; border-radius: 12px; background: var(--navy); color: #fff; }
    .calculator-output .calc-final-total p { margin: 0 0 8px; font-size: 17px; font-weight: 600; line-height: 1.5; }
    .calculator-output .calc-final-total strong { color: #8cedc3; font-size: 30px; line-height: 1.35; }
    .calc-final-total small { display: block; margin-top: 8px; color: #e0edf3; font-size: 14px; }
    @media (max-width: 520px) {
      .calculator .fields { gap: 20px; }
      .calc-breakdown > div { grid-template-columns: 1fr; gap: 8px; padding: 15px; }
      .calc-breakdown dd { text-align: left; font-size: 19px; }
      .calc-freight-pending { max-width: none; }
      .calc-final-total { padding: 18px; }
    }
  
/* Public reading pages: static content and real navigation links. */
.rtu-public-page {background:#eaf1f6;}.rtu-public-page main.wrap{padding-top:32px;padding-bottom:48px;}
.rtu-public-page .reader{gap:30px}.rtu-public-page .reader>article{background:#fff;border:1px solid #c8dfe7;border-radius:18px;padding:30px;box-shadow:0 12px 28px #092b4409;}
.rtu-public-page h1{font-size:clamp(28px,3vw,40px);line-height:1.2;margin:14px 0 20px;color:var(--navy);}
.rtu-public-page .chapters a{text-decoration:none;background:#fff;font-size:16px;}.rtu-public-page .chapters a:hover{background:#dcecf3;color:#092b44;}.rtu-public-page .chapters a[aria-current=page]{background:#092b44;color:#fff;}
.rtu-public-page .public-meta{font-size:14px;color:#516a7c;margin-bottom:24px;}.rtu-public-page .public-contact{background:#092b44;color:#fff;padding:25px;border-radius:14px;margin-top:28px;}.rtu-public-page .public-contact h2{color:#fff;margin:12px 0;}.rtu-public-page .public-contact .eyebrow{color:#86e7c4;}.rtu-public-page .public-contact p{color:#e1eef5;}.rtu-public-page .public-contact .button{background:#86e7c4;color:#092b44;white-space:normal;text-align:center;}.rtu-public-page .public-secondary{display:block;color:#b4eced;margin-top:16px;}
.rtu-public-page .pagination a{padding:12px 16px;border-radius:8px;background:#eaf3f7;color:#0b2944;text-decoration:none;font-weight:700;}.rtu-public-page .references{background:#fff;padding:20px;border-radius:12px;}.rtu-public-page .public-index{display:grid;grid-template-columns:1fr 1fr;gap:10px;padding:0;list-style:none;}.rtu-public-page .public-index a{display:block;padding:14px;background:#edf6f8;border-radius:8px;text-decoration:none;}.rtu-public-page .back{margin-bottom:24px;}
@media(max-width:800px){.rtu-public-page .reader>article{padding:22px 16px;}.rtu-public-page .reader{gap:20px;}.rtu-public-page .chapters{position:static;grid-template-columns:1fr 1fr;}.rtu-public-page .chapters a{padding:10px;font-size:14px;gap:7px;}.rtu-public-page .public-index{grid-template-columns:1fr;}.rtu-public-page .public-contact{padding:20px 16px;}.rtu-public-page .pagination{gap:10px;}.rtu-public-page .pagination a{padding:10px;font-size:14px;}}

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