/* Motion direction: warm precision, floating tax documents, scroll-led chapters. */
.hero { min-height: min(900px, 100svh); padding-bottom: 100px; }
.hero-grid { grid-template-columns: 1.08fr 1fr; gap: 48px; }
.hero-copy { min-width: 0; transform: translateY(var(--hero-copy-y, 0px)); }
.hero h1 { font-size: clamp(2.6rem, 4.7vw, 4rem); line-height: 1.08; letter-spacing: -.045em; }
.hero::after { background-position: var(--grid-x, 0px) var(--grid-y, 0px); }
.hero-ring { opacity: .18; right: -19%; }
.tax-orbit { position: relative; min-width: 0; width: 100%; max-width: 460px; margin-left: auto; transform: translateY(var(--hero-art-y, 0px)); }
.orbit-services { padding: 18px 22px 8px; background: rgba(255, 255, 255, .9); border: 1px solid var(--line); border-radius: 16px; box-shadow: 0 14px 40px -30px rgba(132, 64, 0, .3); }
.orbit-services-head { display: flex; align-items: center; justify-content: space-between; gap: 16px; padding: 0 2px 14px; }
.orbit-services-head p { margin: 0; color: var(--muted); font-size: .7rem; font-weight: 700; letter-spacing: .12em; text-transform: uppercase; }
.orbit-card { position: relative; display: flex; align-items: center; gap: 13px; width: 100%; min-height: 72px; padding: 14px 2px; border-top: 1px solid var(--line); color: var(--ink); transition: color .3s; }
.orbit-card:hover { color: var(--amber-deep); }
.orbit-card .mini-icon { width: 36px; height: 40px; border-radius: 10px; background: var(--amber-soft); color: var(--amber-deep); flex: none; transition: background .3s; }
.orbit-card:hover .mini-icon { background: #ffe2b1; }
.orbit-card > .icon { margin-left: auto; color: var(--amber-deep); }
.orbit-card-copy { min-width: 0; }
.orbit-card strong { font-size: .9rem; line-height: 1.4; overflow-wrap: anywhere; }
.orbit-caption { display: inline-flex; align-items: center; gap: 8px; font-size: .72rem; color: var(--amber-deep); font-weight: 700; flex: none; }
.marquee { border-block: 1px solid rgba(184, 90, 0, .12); }
.marquee-group { gap: 35px; padding-right: 35px; font-size: clamp(1rem, 1.4vw, 1.3rem); letter-spacing: -.025em; }
.marquee-group i { font-size: 1.3rem; }
.stats { padding: 52px 0 0; }
.stats-grid { gap: 0; border-bottom: 1px solid var(--line); padding-bottom: 44px; }
.stat { background: none; border: 0; border-radius: 0; padding: 10px 26px; }
.stat + .stat { border-left: 1px solid var(--line); }
.stat::after { display: none; }
.stat-num { font-size: clamp(2.4rem, 4.2vw, 3.7rem); }
.stat span { font-size: .83rem; }
.services-showcase { overflow: hidden; padding-top: 110px; background: linear-gradient(180deg, #fff, #fffaf4); }
.services-showcase > .container { position: relative; }
.section-word { position: absolute; right: -2%; top: 20px; pointer-events: none; font-size: clamp(100px, 21vw, 310px); line-height: 1; letter-spacing: -.06em; font-weight: 800; color: transparent; -webkit-text-stroke: 1px rgba(184, 90, 0, .08); transform: translateX(var(--word-x, 0px)); }
.section-head h2 { font-size: clamp(2rem, 3.7vw, 3.15rem); letter-spacing: -.035em; }
.svc-track { padding: 20px 5px 30px; margin-top: -10px; scroll-behavior: auto; scroll-snap-type: none; -webkit-mask-image: none; mask-image: none; }
.svc-track .service-card { flex: 0 0 calc((100% - 48px) / 3); min-width: 0; padding: 35px 28px 28px; border-radius: 10px; background: linear-gradient(155deg, #fff, #fffcf7); border-color: #ebdcc9; user-select: none; }
.svc-track .service-card:hover { transform: none; border-color: var(--amber-2); box-shadow: 0 15px 36px -22px rgba(184, 90, 0, .55); }
.svc-track .service-card:hover .service-icon { transform: translateX(5px); }
.svc-track .service-card h3 { font-size: 1.2rem; line-height: 1.3; letter-spacing: -.03em; min-height: 2.6em; overflow-wrap: anywhere; }
.svc-track .service-card p { font-size: .9rem; min-height: 6.5em; }
.svc-track .card-index { top: 28px; right: 25px; font-size: 3.3rem; }
.carousel-progress { height: 2px; }
.carousel-progress span { transition: none; }
.carousel-btn { width: 48px; height: 48px; }
.why-immersive { background: #20160f; color: #cfbfae; overflow: clip; padding-block: 120px; isolation: isolate; }
.why-immersive::after { background-image: linear-gradient(rgba(255, 201, 74, .035) 1px, transparent 1px), linear-gradient(90deg, rgba(255, 201, 74, .035) 1px, transparent 1px); }
.why-immersive .section-word { top: auto; bottom: 20px; -webkit-text-stroke-color: rgba(255, 201, 74, .07); }
.why-layout { display: grid; grid-template-columns: 1fr 1fr; gap: 100px; align-items: start; }
.why-sticky { position: sticky; top: 120px; }
.why-immersive .section-head { margin-bottom: 36px; }
.why-immersive h2, .why-immersive h3 { color: #fff8ec; }
.why-immersive .section-head p { color: #cfbfae; }
.why-immersive .eyebrow { color: var(--amber-3); }
.why-immersive .why-grid { grid-template-columns: 1fr; gap: 0; }
.why-immersive .why-item { padding: 40px 8px 40px 74px; border: 0; border-top: 1px solid rgba(255, 201, 74, .18); border-radius: 0; background: transparent; }
.why-immersive .why-item:last-child { border-bottom: 1px solid rgba(255, 201, 74, .18); }
.why-immersive .why-item:hover { transform: translateX(8px); background: transparent; }
.why-immersive .why-number { position: absolute; left: 0; top: 43px; color: var(--amber); font-size: .8rem; font-weight: 600; letter-spacing: .12em; }
.why-immersive .why-icon { width: 42px; height: 42px; background: rgba(255, 165, 31, .1); border-radius: 10px; color: var(--amber-3); }
.why-immersive .why-item h3 { font-size: 1.35rem; margin-top: 20px; }
.why-immersive .why-item p { max-width: 390px; color: #cfbfae; }
.coverage-art { position: relative; width: 270px; max-width: 100%; aspect-ratio: 1; display: flex; flex-direction: column; align-items: center; justify-content: center; margin: 40px 0 0; }
.coverage-ring { position: absolute; inset: 0; border: 1px solid rgba(255, 201, 74, .25); border-radius: 50%; }
.coverage-ring::before { content: ""; position: absolute; inset: -8px; border: 1px dashed rgba(255, 201, 74, .18); border-radius: 50%; animation: spin 40s linear infinite; }
.coverage-ring::after { content: ""; position: absolute; inset: -1px; border: 2px solid transparent; border-top-color: var(--amber); border-radius: 50%; animation: spin 9s linear infinite; }
.coverage-art > strong { color: var(--amber-3); font-size: 132px; font-weight: 800; line-height: 1; letter-spacing: -.07em; }
.coverage-art > span { color: #e8d6c0; font-size: .78rem; }
.state-ticker { position: absolute; bottom: -22px; width: 340px; max-width: 125%; overflow: hidden; mask-image: linear-gradient(90deg, transparent, #000 15%, #000 85%, transparent); }
.state-ticker > div { width: max-content; font-size: .69rem; letter-spacing: .08em; color: #a99178; white-space: pre; animation: marquee 24s linear infinite; }
.process-section { background: radial-gradient(ellipse at 0 90%, #fff2df, transparent 60%), #fff; }
.process::after { transform: scaleX(var(--process-progress, 0)); transition: none; }
.process.in::after { transform: scaleX(var(--process-progress, 0)); }
.process li { transition: opacity .4s; }
.process .step-num { font-size: 1.5rem; border-width: 1px; }
.process.in li .step-num { border-color: var(--line); box-shadow: none; }
.process li.is-active .step-num { color: var(--dark); border-color: var(--amber); background: var(--grad); box-shadow: 0 0 0 7px var(--amber-soft); }
.insights-section .post-card { border-radius: 10px; }
.insights-section .post-thumb { position: relative; }
.insights-section .post-thumb::before { content: ""; position: absolute; inset: 25%; border: 1px solid rgba(184, 90, 0, .2); border-radius: 50%; transform: translateX(var(--post-x, 0px)); }
.cta-band { background-size: 200% 200%; animation: gradMove 12s ease-in-out infinite; }
.title-unit { display: inline-block; overflow: clip; vertical-align: bottom; padding-bottom: .1em; margin-bottom: -.1em; }
.title-unit > span { display: inline-block; transform: translateY(115%); transition: transform 1s var(--ease); transition-delay: calc(var(--i, 0) * 36ms); }
.title-ready .title-unit > span { transform: none; }
.motion-paused *, .motion-paused *::before, .motion-paused *::after, [data-ambient].ambient-offscreen .marquee-track { animation-play-state: paused !important; }
.motion-paused .title-unit > span { transform: none; transition: none; }
.motion-paused .reveal { opacity: 1; transform: none; transition: none; }
.motion-paused .anim-in { opacity: 1 !important; transform: none !important; }
.motion-paused .hero-copy, .motion-paused .tax-orbit, .motion-paused .section-word { transform: none; }
@media (max-height: 700px) { .why-sticky { position: relative; top: auto; } }
@media (max-width: 1140px) {
  .hero-grid { gap: 28px; }
  .why-layout { gap: 65px; }
  .svc-track .service-card { flex-basis: calc((100% - 40px) / 2.4); }
}
@media (max-width: 960px) {
  .hero { min-height: 0; }
  .hero-grid { grid-template-columns: 1fr; }
  .hero-copy { max-width: 720px; }
  .tax-orbit { max-width: 460px; margin: 28px auto 0; }
  .hero h1 { font-size: clamp(2.6rem, 6.5vw, 4.5rem); }
  .why-layout { gap: 45px; }
  .why-sticky { top: 100px; }
  .why-immersive .why-item { padding-left: 46px; }
  .stat:nth-child(3) { border-left: 0; }
  .stat { padding-block: 22px; }
  .process-section .process { --process-progress: 1 !important; }
}
@media (max-width: 640px) {
  .hero { padding-top: calc(var(--header-h) + 38px); padding-bottom: 48px; }
  .hero h1 { font-size: 2.65rem; }
  .hero .eyebrow { font-size: .65rem; letter-spacing: .11em; }
  .hero .lead { font-size: 1rem; }
  .hero-actions { gap: 10px; }
  .hero-actions .btn { font-size: .83rem; padding: 16px 20px; }
  .hero-points { gap: 8px; }
  .hero-points li { padding: 6px 10px; font-size: .7rem; }
  .tax-orbit { margin-top: 20px; }
  .orbit-services { padding: 16px 18px 6px; }
  .orbit-card { gap: 10px; min-height: 68px; }
  .orbit-card strong { font-size: .84rem; }
  .stats { padding-top: 24px; }
  .stats-grid { gap: 0; padding-bottom: 24px; }
  .stat { padding: 18px 16px; }
  .stat-num { font-size: clamp(1.7rem, 8vw, 2.6rem); }
  .stat span { font-size: .72rem; }
  .services-showcase { padding-top: 70px; }
  .section-head { margin-bottom: 32px; }
  .svc-track .service-card { flex-basis: 88%; padding: 30px 24px 24px; }
  .svc-track .service-card p { min-height: 0; }
  .why-immersive { padding-block: 76px; }
  .why-layout { grid-template-columns: 1fr; gap: 54px; }
  .why-sticky { position: relative; top: auto; }
  .coverage-art { width: 225px; margin: 38px auto 20px; }
  .coverage-art > strong { font-size: 108px; }
  .why-immersive .why-item { padding-block: 30px; }
  .why-immersive .why-number { top: 34px; }
  .why-immersive .why-item h3 { font-size: 1.2rem; }
  .process-section .process { grid-template-columns: 1fr; gap: 30px; padding-left: 20px; }
  .process-section .process li { padding-left: 74px; min-height: 95px; }
  .process-section .step-num { position: absolute; left: -20px; width: 60px; height: 60px; }
  .process-section .process::before { display: block; top: 20px; bottom: 40px; left: 28px; right: auto; width: 1px; height: auto; }
}
@media (prefers-reduced-motion: reduce) {
  html:not(.motion-enabled) .title-unit > span { transform: none; }
  html:not(.motion-enabled) .hero-copy, html:not(.motion-enabled) .tax-orbit, html:not(.motion-enabled) .section-word { transform: none; }
}

/* Editorial photographs replace decorative service and feature pictograms. */
.service-thumb { display: block; flex: none; width: 72px; height: 54px; border-radius: 8px; overflow: hidden; background: var(--cream-2); }
.service-thumb img, .service-photo img, .why-photo img, .service-row-photo img, .side-service-photo img { width: 100%; height: 100%; object-fit: cover; transition: transform .8s var(--ease); }
.orbit-card { min-height: 84px; gap: 15px; }
.orbit-card:hover .service-thumb img { transform: scale(1.06); }
.marquee-group i { display: block; width: 5px; height: 5px; border-radius: 50%; background: currentColor; flex: none; }
.svc-track .service-card { padding: 0 0 26px; }
.service-photo { display: block; width: 100%; aspect-ratio: 16 / 10; overflow: hidden; flex: none; background: var(--cream-2); }
.service-photo img[src*="individual-tax"], .service-thumb img[src*="individual-tax"], .service-row-photo img[src*="individual-tax"] { object-position: 65% 85%; }
.svc-track .service-card:hover .service-photo img { transform: scale(1.045); }
.svc-track .service-card h3 { margin: 24px 26px 12px; }
.svc-track .service-card > p { margin: 0 26px 18px; }
.svc-track .service-card .card-points { margin: 0 26px 20px; }
.svc-track .service-card > .link-more { margin: 0 26px; }
.svc-track .card-index { top: 14px; right: 14px; z-index: 2; padding: 7px 9px; background: rgba(255, 255, 255, .94); color: var(--ink); border-radius: 6px; font-size: .8rem; -webkit-text-stroke: 0; }
.why-photo { display: block; width: 100%; aspect-ratio: 16 / 10; overflow: hidden; border-radius: 8px; background: var(--cream-2); }
.why-item:hover .why-photo img { transform: scale(1.045); }
.why-immersive .why-photo { width: 168px; height: 108px; aspect-ratio: auto; }
.service-row { grid-template-columns: 190px 1fr auto; }
.service-row-photo { display: block; width: 190px; aspect-ratio: 4 / 3; overflow: hidden; border-radius: 10px; }
.service-row:hover .service-row-photo img { transform: scale(1.045); }
.service-row .card-index { display: none; }
.service-cover { display: block; width: 100%; height: auto; aspect-ratio: 16 / 10; object-fit: cover; border-radius: 12px; margin-bottom: 36px; }
.prose h2[id] { scroll-margin-top: calc(var(--header-h) + 24px); }
.tax-id-section { padding-block: 76px; background: var(--cream); }
.tax-id-section .section-head-row > div { max-width: 760px; }
.tax-id-regions { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); border-block: 1px solid var(--line); }
.tax-id-region { position: relative; display: block; padding: 30px; color: var(--text); transition: background .3s; }
.tax-id-region + .tax-id-region { border-left: 1px solid var(--line); }
.tax-id-region:hover { background: var(--amber-soft); color: var(--text); }
.region-code { display: block; color: var(--amber-deep); font-size: .7rem; font-weight: 700; letter-spacing: .14em; margin-bottom: 20px; }
.tax-id-region h3 { font-size: 1.4rem; padding-right: 26px; overflow-wrap: anywhere; }
.tax-id-region ul { list-style: none; padding: 0; margin: 16px 0 0; font-size: .93rem; line-height: 1.65; }
.tax-id-region li + li { margin-top: 7px; }
.tax-id-region > .icon { position: absolute; right: 30px; top: 72px; color: var(--amber-deep); }
.side-service-photo { width: 44px; height: 34px; flex: none; overflow: hidden; border-radius: 5px; }
.insights-section .post-thumb::before { display: none; }
@media (max-width: 960px) {
  .service-row { grid-template-columns: 150px 1fr; }
  .service-row-photo { width: 150px; }
  .service-row > .btn { grid-column: 2; justify-self: start; }
}
@media (max-width: 640px) {
  .tax-id-section { padding-block: 60px; }
  .tax-id-regions { grid-template-columns: 1fr; }
  .tax-id-region { padding: 24px 12px; }
  .tax-id-region + .tax-id-region { border-left: 0; border-top: 1px solid var(--line); }
  .tax-id-region > .icon { right: 12px; top: 66px; }
  .service-thumb { width: 64px; height: 48px; }
  .orbit-card { gap: 12px; }
  .service-row { grid-template-columns: 1fr; }
  .service-row-photo { width: 100%; aspect-ratio: 16 / 9; }
  .service-row > .btn { grid-column: 1; }
  .why-immersive .why-photo { width: 150px; height: 96px; }
}