:root{--paper:#fff;--ink:#142d3b;--muted:#5d6e76;--blue:#21add6;--line:#d8dfdf;--light:#e4f4f8}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;background:var(--paper);color:var(--ink);font-family:Poppins,Arial,sans-serif;font-size:15px;-webkit-font-smoothing:antialiased}a{color:inherit;text-decoration:none}button,input{font:inherit}button{cursor:pointer;color:inherit}button:disabled{cursor:wait;opacity:.6}a:focus-visible,button:focus-visible,input:focus-visible{outline:3px solid #057d9f;outline-offset:5px}[hidden]{display:none!important}.sr-only,.skip{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0)}.skip:focus{clip:auto;z-index:100;width:auto;height:auto;background:white;padding:12px}.intro{max-width:1120px;margin:auto;text-align:center;padding:82px 24px 67px}.eyebrow{font-size:11px;font-weight:500;letter-spacing:2px}.intro .eyebrow{display:flex;align-items:center;justify-content:center;gap:9px}.eyebrow span{width:7px;height:7px;background:var(--blue);border-radius:50%;display:inline-block}:where(#main) h1,:where(#main) h2,:where(#main) h3,:where(#main) p{margin-top:0}:where(#main) p{margin-bottom:1em}.intro h1{font-size:clamp(48px,6vw,76px);font-weight:400;letter-spacing:-4px;line-height:1.15;margin:22px 0}.intro h1 span{color:#0885ab}.intro>p:last-child{color:var(--muted);font-size:17px;line-height:1.7;margin:0}.journal{max-width:1100px;margin:0 auto;padding:0 24px 80px}.toolbar{display:flex;align-items:center;justify-content:flex-end;gap:20px;padding:22px 0;border:0}#search-form{display:flex;align-items:center;gap:12px;min-width:210px;padding:4px 18px;background:#fff;border:1px solid #e1e7eb;border-radius:24px;transition:border-color .2s,box-shadow .2s}#search-form:focus-within{border-color:#9bcfdd;box-shadow:0 0 0 3px #21add610}#search-form>span{font-size:28px}#search{border:0;background:transparent;padding:10px 0;width:190px;font-size:13px;color:var(--ink)}.section-label{display:flex;justify-content:space-between;align-items:center;margin:40px 0 25px;gap:15px}.section-label h2{font-size:12px;text-transform:uppercase;letter-spacing:1.5px;font-weight:500;margin:0}#result-count{font-size:11px;color:var(--muted)}.post-card{display:grid;grid-template-columns:1.05fr 1fr;background:white;border:1px solid var(--line);border-radius:24px;overflow:hidden;margin-bottom:28px;min-height:360px;transition:box-shadow .2s}.post-card:hover{box-shadow:0 12px 30px #142d3b0b}.post-copy{padding:42px 38px;display:flex;flex-direction:column;align-items:flex-start}.post-meta{font-size:10px;letter-spacing:.6px;display:flex;gap:12px;align-items:center;flex-wrap:wrap;color:var(--muted);margin-bottom:22px}.post-copy h3{font-size:clamp(25px,2.5vw,34px);font-weight:400;line-height:1.25;letter-spacing:-1px;margin-bottom:18px}.post-copy p{font-size:13px;line-height:1.8;color:var(--muted);margin-bottom:24px}.read-link{display:inline-flex;align-items:center;gap:14px;font-size:12px;margin-top:auto}.read-link span{border:1px solid var(--ink);border-radius:50%;width:31px;height:31px;display:grid;place-items:center;font-size:18px;transition:background .2s}.read-link:hover span{background:var(--blue)}.cover{position:relative;overflow:hidden;min-height:350px;display:flex;align-items:center;justify-content:center;background:#daf1f6}.cover img{width:100%;height:100%;object-fit:cover;position:absolute;inset:0}.cover:before,.cover:after{content:"";position:absolute;border:1px solid #53a7bd35;width:420px;height:420px;border-radius:50%}.cover:before{left:-200px;top:-240px}.cover:after{right:-200px;bottom:-220px}.cover-art{width:80%;max-width:360px;position:relative;z-index:1;transform:rotate(-5deg)}.art-top{font-size:10px;letter-spacing:1.6px;margin-bottom:16px;display:flex;align-items:center;gap:8px}.art-top i{width:8px;height:8px;background:#21add6;border-radius:50%}.tax-sheet{background:#fcfdfc;border-radius:13px;padding:28px;box-shadow:0 20px 35px #07547217}.tax-sheet small{font-size:10px;letter-spacing:2px;color:#5e7c88}.tax-sheet strong{font-weight:500;font-size:29px;line-height:1.15;display:block;margin:10px 0 20px;letter-spacing:-1px}.tax-options{display:flex;gap:10px}.tax-options span{padding:12px 18px;border:1px solid #a9c7cf;border-radius:9px;font-size:13px;flex:1;text-align:center}.tax-options span:last-child{background:#102e3d;color:white;border-color:#102e3d}.art-note{position:absolute;right:-15px;bottom:-23px;background:#21add6;padding:12px 20px;border-radius:30px;box-shadow:0 5px 20px #07547213;font-size:11px;transform:rotate(9deg)}.cover.mei{background:#e9eee7}.mei .cover-art{transform:rotate(4deg)}.mei .art-top i{background:#618267}.mei .tax-sheet{background:#fcfdf8}.mei .art-note{background:#c4e1b8;transform:rotate(-9deg);right:-10px}.document-lines{display:flex;flex-direction:column;gap:8px;margin:14px 0 18px}.document-lines i{height:5px;background:#dce5df;border-radius:5px;width:75%}.document-lines i:nth-child(2){width:55%}.document-check{border-top:1px solid #dce5df;padding-top:15px;font-size:12px;display:flex;gap:9px;align-items:center}.check-circle{background:#d4e8cd;width:26px;height:26px;border-radius:50%;display:grid;place-items:center}.loading,.empty{padding:65px 24px;text-align:center;color:var(--muted);border:1px dashed var(--line);border-radius:20px}.empty h3{color:var(--ink)}.outline-button{display:block;margin:32px auto 0;padding:14px 24px;border:1px solid var(--ink);background:transparent;border-radius:30px;font-size:13px}.outline-button:hover{background:var(--light)}.cta{background:#eff9fc;display:flex;align-items:center;justify-content:space-between;gap:30px;padding:65px max(6%,calc((100vw - 1052px)/2))}.cta h2{font-size:clamp(30px,3.5vw,46px);line-height:1.2;font-weight:400;letter-spacing:-1.5px;margin:18px 0}.cta p:last-child{color:var(--muted);font-size:13px;margin-bottom:0}.article-view{max-width:850px;margin:0 auto;padding:55px 24px 80px}.back-link{display:inline-block;font-size:13px;margin-bottom:38px;border-bottom:1px solid var(--blue);padding-bottom:6px}.article-view h1{font-size:clamp(34px,5vw,54px);font-weight:400;line-height:1.15;letter-spacing:-2px;margin:20px 0}.article-lead{font-size:18px;color:var(--muted);line-height:1.7}.article-view .cover{border-radius:22px;height:400px;margin:35px 0}.article-body{max-width:690px;margin:40px auto 0;font-size:16px;line-height:1.9}.article-body h2{font-size:25px;font-weight:500;letter-spacing:-.5px;margin:36px 0 14px;line-height:1.4}.article-body .callout{border-left:3px solid var(--blue);background:#eaf4f6;padding:22px 25px;border-radius:0 12px 12px 0;font-size:15px}.sources{border-top:1px solid var(--line);padding-top:24px;margin-top:35px;font-size:12px}.sources h2{font-size:15px}.sources a{text-decoration:underline;text-underline-offset:3px;color:#087b9b;overflow-wrap:anywhere}.article-actions{display:flex;gap:15px;align-items:center;margin-top:30px}.article-share{display:inline-flex;align-items:center;justify-content:center;width:44px;height:44px;color:#333;transition:color .2s}.article-share svg{width:22px;height:22px;fill:currentColor}.article-share:hover,.article-share:focus-visible{color:var(--blue)}@media(min-width:1100px){.post-card:nth-child(even) .cover{order:2}.post-card:nth-child(even) .post-copy{order:1}}@media(max-width:850px){.post-copy{padding:30px 25px}.cover{min-height:330px}.tax-sheet{padding:22px}.tax-sheet strong{font-size:25px}.tax-options span{padding:10px}.cta{padding:45px 6%}}@media(max-width:650px){.intro{padding:50px 20px 38px}.intro h1{font-size:49px;letter-spacing:-2.5px}.intro>p:last-child{font-size:14px}.intro .eyebrow{font-size:9px;letter-spacing:1.5px}.journal{padding:0 20px 45px}.toolbar{flex-direction:column;align-items:stretch;gap:18px}#search-form{width:100%}#search{width:100%}.section-label{margin:26px 0 18px}.section-label h2{font-size:10px}.post-card{display:flex;flex-direction:column;border-radius:18px}.cover{min-height:290px}.cover-art{max-width:290px;width:76%}.post-copy{padding:26px}.post-copy h3{font-size:28px}.post-meta{margin-bottom:15px;font-size:9px}.cta{flex-direction:column;align-items:flex-start;padding:42px 24px}.cta h2{font-size:36px}.article-view{padding:35px 22px 50px}.article-view .cover{height:310px}.article-lead{font-size:16px}.article-body{font-size:15px}.article-view h1{letter-spacing:-1.3px}.article-actions{flex-wrap:wrap}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}

#search:focus-visible{outline:none}
.article-sharing{margin-top:30px}.article-body .article-sharing h2{font-size:15px;font-weight:500;letter-spacing:0;margin:0 0 12px}.article-sharing .article-actions{margin-top:0}