:root{--bg:#fbfaf7;--fg:#1c2430;--muted:#5a6675;--brand:#14365d;--accent:#b7791f;--line:#e2ded4;--card:#fff;--soft:#f1efe8;--link:#0f4c8a}
@media (prefers-color-scheme:dark){:root{--bg:#10151c;--fg:#e6e9ee;--muted:#a3adba;--brand:#8db7ea;--accent:#e0a94a;--line:#26303c;--card:#171e28;--soft:#1a222d;--link:#8db7ea}}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--fg);font:18px/1.7 Georgia,"Times New Roman",serif}
.wrap{max-width:820px;margin:0 auto;padding:0 16px}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:#fff;padding:8px;z-index:9}
a{color:var(--link);text-underline-offset:2px}
h1,h2,h3,.brand,.nav,.btn,.btn-sm,.kicker,.meta,.crumbs,.cards,.toc,.foot-grid,.fine{font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Helvetica,Arial,sans-serif}
h1{font-size:2.05rem;line-height:1.2;margin:.4em 0 .5em;color:var(--brand);letter-spacing:-.01em}
h2{font-size:1.45rem;line-height:1.3;margin:2em 0 .6em;color:var(--brand)}
h3{font-size:1.15rem;margin:1.6em 0 .4em}
p,ul,ol{margin:0 0 1.1em}
li{margin-bottom:.4em}
.site-header{background:var(--card);border-bottom:1px solid var(--line)}
.head-in{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:10px;padding:12px 16px}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--brand);font-weight:700;line-height:1.15}
.brand small{display:block;font-weight:400;font-size:.72rem;color:var(--muted)}
.mark{background:var(--brand);color:var(--bg);border-radius:6px;padding:6px 8px;font-family:Georgia,serif}
.nav{display:flex;flex-wrap:wrap;gap:6px 16px;align-items:center;font-size:.92rem}
.nav a{text-decoration:none;color:var(--fg)}
.nav a:hover{color:var(--link)}
.btn,.btn-sm{display:inline-block;background:var(--brand);color:var(--bg)!important;text-decoration:none;border-radius:6px;font-weight:600}
.btn{padding:11px 20px}.btn-sm{padding:6px 12px}
.btn.ghost{background:transparent;color:var(--brand)!important;border:2px solid var(--brand)}
.crumbs{font-size:.82rem;color:var(--muted);margin:18px 0 0}
.crumbs a{color:var(--muted)}
.kicker{font-size:.8rem;text-transform:uppercase;letter-spacing:.06em;margin:22px 0 0}
.kicker a{color:var(--accent);text-decoration:none}
.meta{color:var(--muted);font-size:.85rem;margin-top:-.2em}
.lead{font-size:1.2rem;color:var(--muted)}
.summary{background:var(--soft);border-left:4px solid var(--accent);padding:14px 18px;border-radius:0 8px 8px 0;margin:1.2em 0}
.toc{background:var(--card);border:1px solid var(--line);border-radius:8px;padding:12px 18px;margin:1.2em 0;font-size:.92rem}
.toc ol{margin:.4em 0 0;padding-left:1.2em}.toc li{margin:.2em 0}
.prose h2{border-top:1px solid var(--line);padding-top:1em}
.callout{margin:1.4em 0;background:var(--soft);border-left:4px solid var(--brand);padding:2px 18px;border-radius:0 8px 8px 0}
.tablewrap{overflow-x:auto;margin:0 0 1.3em}
table{border-collapse:collapse;width:100%;font:.9rem/1.5 -apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif}
th,td{border:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:top}
th{background:var(--soft)}
.cta{background:var(--brand);color:var(--bg);border-radius:12px;padding:8px 24px 6px;margin:2.4em 0}
.cta h2{color:var(--bg);border:0;margin:.6em 0 .4em;font-size:1.3rem}
.cta a:not(.btn){color:var(--bg);font-weight:700}
.cta .btn{background:var(--bg);color:var(--brand)!important}
.related ul{list-style:none;padding:0}
.related li a{font-family:-apple-system,"Segoe UI",Roboto,sans-serif;font-weight:600;display:block}
.related li span{display:block;font-size:.9rem;color:var(--muted);line-height:1.45}
.pn{display:flex;justify-content:space-between;gap:16px;font:.9rem -apple-system,"Segoe UI",sans-serif}
.cards{list-style:none;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(250px,1fr));gap:14px}
.cards li{margin:0}
.cards a{display:block;height:100%;background:var(--card);border:1px solid var(--line);border-radius:10px;padding:14px 16px;text-decoration:none;color:var(--fg)}
.cards a:hover{border-color:var(--brand)}
.cards strong{display:block;color:var(--brand);font-size:1rem;line-height:1.3;margin-bottom:4px}
.cards span{font-size:.85rem;color:var(--muted);line-height:1.45;display:block}
.hero{padding:34px 0 10px}
.hero h1{font-size:2.3rem}
.plain{padding-left:1.2em}
.listhead{margin-top:1.6em}
.az{font:600 .95rem -apple-system,sans-serif;display:flex;flex-wrap:wrap;gap:10px;margin:1em 0}
dt{font:700 1.05rem -apple-system,"Segoe UI",sans-serif;color:var(--brand);margin-top:1.1em}
dd{margin:.2em 0 0}
.site-footer{border-top:1px solid var(--line);margin-top:3em;padding:28px 0;font-size:.9rem;color:var(--muted);background:var(--card)}
.foot-grid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:20px}
.foot-grid ul{list-style:none;padding:0;margin:.4em 0 0}
.disclaimer{border-top:1px solid var(--line);padding-top:14px;margin-top:18px;font-size:.85rem}
.fine{font-size:.78rem}
@media (max-width:640px){body{font-size:17px}h1{font-size:1.65rem}.hero h1{font-size:1.85rem}.foot-grid{grid-template-columns:1fr}.nav{gap:6px 12px}}


/* Visual refinement 2026-10: preserve the existing brand, layout and content. */
body { -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale; }
h1, h2, h3 { text-wrap: balance; }
p, blockquote { text-wrap: pretty; }
:where(a, button, input, select, textarea):focus-visible { outline: 2px solid currentColor; outline-offset: 4px; }
:where(article, .content, .article-content) a { text-underline-offset: .2em; text-decoration-thickness: 1px; }
:where(.hero-grid, .features-grid, .cards-grid, .grid, .footer-grid) > * { min-width: 0; }
@media (max-width: 600px) { input, select, textarea { font-size: 16px; } :where(.hero-cta, .hero-actions, .cta-actions) { flex-wrap: wrap; row-gap: 12px; } }
@media (prefers-reduced-motion: reduce) { html { scroll-behavior: auto; } *, *::before, *::after { animation-duration: .01ms !important; animation-delay: 0ms !important; transition-duration: .01ms !important; } }

.btn { transition: background-color .2s ease, color .2s ease, border-color .2s ease, box-shadow .2s ease, transform .2s ease; }

h1, h2 { letter-spacing: -.02em; } .eyebrow { line-height: 1.6; } .body-copy { line-height: 1.8; }

/* AE Tax companion publication */
.home{--bg:#f8f6f0;--fg:#172f32;--brand:#183d3c;--accent:#a26337;--muted:#536662;--card:#fffefa;--line:#d8ded4;--link:#244f48;font-family:-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}
.home .wide,.home .wrap{max-width:1220px;margin:auto;padding-left:40px;padding-right:40px}.home .head-in{padding-top:22px;padding-bottom:22px}.home .mark{border-radius:50%;padding:13px 11px}.home .brand small{margin-top:6px}.home .nav{font-size:13px;gap:20px}.home .btn,.home .btn-sm{border-radius:3px}.home .btn{padding:16px 22px;font-size:14px}.home .eyebrow{font-size:10px;font-weight:700;letter-spacing:.15em;margin:0 0 23px;color:var(--accent)}.landing-hero{padding:76px 0 88px;border-bottom:1px solid var(--line);background:radial-gradient(ellipse at 12% 0%,#e7ede2,transparent 65%)}.hero-layout{display:grid;grid-template-columns:1.4fr 1fr;gap:90px;align-items:center}.home h1{font-family:Georgia,serif;font-weight:400;font-size:clamp(42px,5.8vw,73px);line-height:1.08;letter-spacing:-.04em;margin:0 0 28px}.home h1 em{font-weight:400;color:#7e5939}.intro{font-size:18px;line-height:1.8;max-width:550px;color:var(--muted)}.hero-actions{display:flex;gap:22px;align-items:center;flex-wrap:wrap;margin-top:30px}.text-link{font-size:13px;font-weight:650;text-decoration:none;display:inline-block}.field-note{background:var(--card);padding:32px;border:1px solid #c8d2c8;border-top:4px solid var(--brand);box-shadow:10px 10px 0 #e4e8de}.home .field-note h2{font-family:Georgia,serif;font-size:30px;font-weight:400;margin:0 0 24px}.note-row{display:flex;gap:18px;border-top:1px solid var(--line);padding:17px 0}.note-row span{font-size:12px;color:var(--accent);padding-top:4px}.note-row p{font-size:14px;line-height:1.6;margin:0}.field-note>a{font-size:12px;font-weight:650}.landing-section{padding:75px 0}.section-heading{display:flex;justify-content:space-between;align-items:center;gap:40px;margin-bottom:30px}.home .section-heading h2,.home .editorial-feature h2,.home .planning-banner h2{font-family:Georgia,serif;font-size:38px;font-weight:400;line-height:1.2;margin:0}.section-heading>p{max-width:350px;font-size:14px;color:var(--muted);margin:0}.path-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.path-card{display:block;padding:30px;text-decoration:none;color:var(--fg);border:1px solid var(--line);background:var(--card);transition:border-color .2s}.path-card:hover,.reading-card:hover{border-color:var(--brand)}.path-number{font-family:Georgia,serif;font-size:32px;color:#9eae9c}.home .path-card h3{font-family:Georgia,serif;font-size:25px;font-weight:400;margin:25px 0 14px;line-height:1.25}.path-card p,.reading-card>p:not(.eyebrow){font-size:14px;line-height:1.7;color:var(--muted)}.read-link{font-size:12px;font-weight:700;display:block;margin-top:28px}.editorial-feature{display:grid;grid-template-columns:1fr 1fr;gap:75px;padding:55px;background:#e8eee4;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.editorial-feature p:not(.eyebrow){font-size:14px;color:var(--muted);margin:20px 0}.entity-diagram{align-self:center}.entity-diagram>div{border:1px solid #b9c9b5;background:#f8faf4;padding:23px}.entity-diagram small,.entity-diagram strong,.entity-diagram span{display:block}.entity-diagram small{font-size:10px;letter-spacing:.13em;color:var(--accent)}.entity-diagram strong{font-size:16px;margin:8px 0}.entity-diagram span{font-size:12px;color:var(--muted)}.entity-diagram .diagram-plus{text-align:center;font-size:26px}.reading-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}.reading-card{border-top:2px solid var(--line);padding-top:24px;color:var(--fg);text-decoration:none}.home .reading-card h3{font-family:Georgia,serif;font-size:23px;font-weight:400;line-height:1.25;margin:0 0 15px}.planning-banner{background:#183d3c;color:#f8f6f0;padding:50px;display:grid;grid-template-columns:1.5fr 1fr;gap:65px;align-items:center}.home .planning-banner h2{color:#f8f6f0}.planning-banner p:not(.eyebrow){font-size:14px;color:#d2ded8;margin:20px 0 0}.planning-banner .eyebrow{color:#c8b18b}.planning-banner .btn{background:#f8f6f0;color:#183d3c!important}.planning-banner .text-link{color:#f8f6f0;display:block;margin-top:22px}.source-note{font-size:12px;color:var(--muted);padding:35px 0 0;max-width:850px}.home .site-footer{margin-top:35px;font-size:13px}.home .foot-grid{gap:70px}.guide-step{border-left:3px solid var(--accent);padding-left:22px;margin:32px 0}.planning-checklist label{display:flex;align-items:flex-start;gap:12px;padding:16px 0;border-bottom:1px solid var(--line)}.planning-checklist input{margin-top:8px;width:18px;height:18px;accent-color:var(--brand)}.print-action{border:0;cursor:pointer;font:inherit}
@media(max-width:1000px){.hero-layout{gap:35px}.home .nav{gap:12px}.reading-grid{grid-template-columns:repeat(2,1fr)}.editorial-feature{gap:30px;padding:35px}.planning-banner{gap:30px}}
@media(max-width:700px){.home .wide,.home .wrap{padding-left:22px;padding-right:22px}.hero-layout,.path-grid,.editorial-feature,.planning-banner{grid-template-columns:1fr}.landing-hero{padding:45px 0}.field-note{margin-top:10px}.section-heading{display:block}.section-heading>p{margin-top:20px}.home .section-heading h2,.home .editorial-feature h2,.home .planning-banner h2{font-size:31px}.landing-section{padding:48px 0}.reading-grid{grid-template-columns:1fr}.editorial-feature,.planning-banner{padding:27px}.home .foot-grid{gap:25px}.home .nav{margin-top:12px}.section-heading>a{margin-top:20px}}
@media print{.site-header,.site-footer,.cta,.print-action{display:none}.planning-checklist input{appearance:none;border:1px solid #000}.wrap{max-width:none}body{background:#fff;color:#000}}