:root{
  --navy:#062a54;
  --navy-2:#031f3e;
  --blue:#0863c9;
  --blue-2:#0f72e6;
  --ink:#0b2442;
  --text:#27384c;
  --muted:#66758a;
  --line:#dfe5eb;
  --soft:#f5f7fa;
  --white:#fff;
  --shadow:0 12px 34px rgba(13,38,68,.10);
  --radius:12px;
  --max:1180px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:Arial,Helvetica,sans-serif;color:var(--text);background:#fff;line-height:1.6}
img{max-width:100%;display:block}
a{color:inherit}
.container{width:min(var(--max),calc(100% - 40px));margin:auto}
.topbar{background:var(--navy-2);color:#fff;font-size:14px}
.topbar .container{display:flex;justify-content:flex-end;gap:26px;padding:8px 0;flex-wrap:wrap}
.topbar a{text-decoration:none}
.site-header{background:#fff;border-bottom:1px solid #e9edf2;position:sticky;top:0;z-index:30}
.header-row{display:flex;align-items:center;gap:30px;min-height:108px}
.brand{display:flex;align-items:center;gap:16px;text-decoration:none;margin-right:auto}
.brand-mark{font-family:Georgia,serif;font-weight:700;font-size:62px;line-height:.8;color:var(--navy)}
.brand-copy{border-bottom:2px solid var(--navy);padding-bottom:4px}
.brand-name{font-family:Georgia,serif;color:#111;font-size:20px;font-weight:700;white-space:nowrap}
.brand-sub{font-size:11px;font-weight:700;letter-spacing:3px;color:var(--blue);margin-top:2px;white-space:nowrap}
nav{display:flex;align-items:center;gap:30px}
nav a{text-decoration:none;font-weight:600;color:#111;padding:8px 0;border-bottom:2px solid transparent}
nav a:hover,nav a.active{color:var(--blue);border-bottom-color:var(--blue)}
.cta{display:inline-flex;align-items:center;justify-content:center;background:linear-gradient(90deg,var(--blue),#08499d);color:#fff;text-decoration:none;font-weight:700;text-transform:uppercase;font-size:13px;padding:15px 22px;border-radius:3px;letter-spacing:.2px;border:none;cursor:pointer}
.cta:hover{filter:brightness(1.08)}
.mobile-toggle{display:none;background:none;border:0;font-size:28px;color:var(--navy);cursor:pointer}

.hero{background:linear-gradient(90deg,var(--navy-2) 0%,var(--navy) 39%,transparent 65%),url('assets/tax-hero.jpg') right center/cover no-repeat;color:#fff;min-height:430px;display:flex;align-items:center}
.hero.consult{background:linear-gradient(90deg,var(--navy-2) 0%,var(--navy) 40%,transparent 70%),url('assets/consultation-hero.jpg') right center/cover no-repeat}
.hero-content{max-width:520px;padding:70px 0}
.kicker{font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:#0b63bd;font-size:14px}
.hero h1,.section-title,h2,h3{font-family:Georgia,serif;color:var(--ink)}
.hero h1{font-size:54px;line-height:1.05;color:#fff;margin:0 0 20px}
.hero p{font-size:20px;max-width:480px;margin:0 0 28px}
.rule{width:52px;height:3px;background:#1490ff;margin:22px 0}

.section{padding:70px 0}
.section.soft{background:var(--soft)}
.section-title{text-align:center;font-size:40px;margin:5px 0 42px}
.section-sub{text-align:center;max-width:760px;margin:-26px auto 42px;color:var(--muted)}
.cards{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}
.card{background:#fff;border:1px solid var(--line);border-left:4px solid var(--blue);padding:28px;box-shadow:0 5px 15px rgba(20,50,90,.04)}
.card .icon{width:58px;height:58px;border-radius:50%;background:#eef3f8;display:grid;place-items:center;color:var(--blue);font-size:28px;margin-bottom:18px}
.card h3{font-size:24px;margin:0 0 10px}
.card ul{padding-left:19px;margin:14px 0 0}
.card li::marker{color:var(--blue)}

.split{display:grid;grid-template-columns:1fr 1.2fr;gap:44px;align-items:center}
.split.reverse{grid-template-columns:1.15fr 1fr}
.photo-frame{border-radius:8px;overflow:hidden;box-shadow:var(--shadow)}
.photo-frame img{width:100%;height:100%;object-fit:cover}
.about-copy h2{font-size:40px;margin:0 0 16px}
.value-list{display:grid;gap:8px;margin-top:20px}
.value-row{display:grid;grid-template-columns:52px 1fr;gap:16px;padding:15px 0;border-bottom:1px solid var(--line)}
.value-row:last-child{border-bottom:0}
.value-icon{width:44px;height:44px;border-radius:50%;background:#eef3f8;color:var(--blue);display:grid;place-items:center;font-size:22px}
.value-row h3{font-size:19px;margin:0 0 3px}

.serve{display:grid;grid-template-columns:1fr 1fr;min-height:330px}
.serve-copy{padding:54px;background:#f3f5f7;display:flex;flex-direction:column;justify-content:center;border-right:4px solid var(--blue)}
.serve-copy h2{font-size:42px;margin:0 0 18px}
.serve-image{background:url('assets/desert-lake.jpg') center/cover no-repeat;min-height:330px}

.banner{background:linear-gradient(90deg,rgba(3,31,62,.97),rgba(3,31,62,.55)),url('assets/desert-lake.jpg') center/cover no-repeat;color:#fff;padding:58px 0}
.banner-inner{display:flex;align-items:center;justify-content:space-between;gap:30px}
.banner h2{color:#fff;font-size:38px;margin:0 0 10px}
.banner p{margin:0;max-width:700px}

.contact-grid{display:grid;grid-template-columns:.85fr 1.35fr;gap:45px;align-items:start}
.contact-panel h2{font-size:38px;margin:0 0 10px}
.contact-item{display:grid;grid-template-columns:46px 1fr;gap:16px;align-items:start;padding:18px 0}
.contact-icon{width:46px;height:46px;border-radius:50%;background:#eef3f8;color:var(--blue);display:grid;place-items:center;font-size:23px}
.contact-item strong{display:block;color:var(--ink);font-size:18px}
.contact-item a{text-decoration:none;color:var(--text)}
.info-box{background:#eef3f8;padding:22px;border-radius:8px;margin-top:25px}
.form-card{background:#fff;border:1px solid var(--line);border-radius:12px;padding:32px;box-shadow:var(--shadow)}
.form-card h2{font-size:38px;margin:0 0 5px}
.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:18px}
.field.full{grid-column:1/-1}
label{display:block;font-weight:700;font-size:14px;color:var(--ink);margin-bottom:6px}
input,select,textarea{width:100%;padding:13px 14px;border:1px solid #cfd7e1;border-radius:4px;font:inherit;color:var(--text);background:#fff}
textarea{min-height:120px;resize:vertical}
.check{display:flex;align-items:flex-start;gap:10px;font-size:14px}
.check input{width:auto;margin-top:5px}
.submit-btn{width:100%;font-size:16px;padding:14px}
.secure{text-align:center;color:var(--muted);font-size:13px;margin:10px 0 0}
.required{color:#d22}

.footer{background:var(--navy-2);color:#fff;padding:34px 0 20px}
.footer-grid{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:30px;align-items:center}
.footer .brand-mark{color:#fff;font-size:50px}
.footer .brand-name{color:#fff;font-size:16px}
.footer .brand-copy{border-bottom-color:#fff}
.footer-links{display:flex;gap:20px;justify-content:center;flex-wrap:wrap}
.footer-links a{text-decoration:none}
.footer-contact{justify-self:end}
.footer-contact a{display:block;text-decoration:none;margin:5px 0}
.copyright{text-align:center;border-top:1px solid rgba(255,255,255,.18);padding-top:16px;margin-top:22px;font-size:13px}

.notice{padding:28px;background:#f7fbff;border:1px solid #d9e9fb;border-radius:8px}
.notice h2{margin-top:0}
.success{max-width:760px;margin:80px auto;text-align:center;padding:50px;border:1px solid var(--line);border-radius:12px;box-shadow:var(--shadow)}

@media (max-width:960px){
  .header-row{min-height:86px}
  .brand-mark{font-size:48px}
  .brand-name{font-size:17px}
  .mobile-toggle{display:block}
  nav{position:absolute;left:0;right:0;top:86px;background:#fff;display:none;flex-direction:column;align-items:stretch;padding:20px;border-top:1px solid var(--line);box-shadow:0 14px 24px rgba(0,0,0,.08)}
  nav.open{display:flex}
  nav .cta{width:100%}
  .header-row>.cta{display:none}
  .hero{min-height:390px;background:linear-gradient(90deg,rgba(3,31,62,.95),rgba(3,31,62,.73)),url('assets/tax-hero.jpg') center/cover no-repeat}
  .hero.consult{background:linear-gradient(90deg,rgba(3,31,62,.95),rgba(3,31,62,.73)),url('assets/consultation-hero.jpg') center/cover no-repeat}
  .cards{grid-template-columns:1fr 1fr}
  .split,.split.reverse,.contact-grid,.serve{grid-template-columns:1fr}
  .serve-copy{border-right:0;border-bottom:4px solid var(--blue)}
  .footer-grid{grid-template-columns:1fr;text-align:center}
  .footer .brand{justify-content:center}
  .footer-contact{justify-self:center}
}
@media (max-width:620px){
  .container{width:min(var(--max),calc(100% - 24px))}
  .topbar .container{justify-content:center;gap:10px;font-size:12px}
  .brand-copy{display:none}
  .hero h1{font-size:42px}
  .hero p{font-size:18px}
  .section-title{font-size:34px}
  .cards{grid-template-columns:1fr}
  .form-grid{grid-template-columns:1fr}
  .field.full{grid-column:auto}
  .banner-inner{align-items:flex-start;flex-direction:column}
}