:root{
  --navy-950:#050A26;
  --navy-900:#081040;
  --navy-800:#0D1662;
  --navy-700:#18237A;
  --orange:#F7941D;
  --orange-600:#E57F05;
  --orange-soft:#FDE7CC;
  --ivory:#FAF8F4;
  --paper:#FFFFFF;
  --ink:#0E1430;
  --muted:#5A6079;
  --line:#E7E3DA;
  --line-dark:rgba(255,255,255,.12);
  --serif:"Fraunces", Georgia, serif;
  --sans:"Manrope", system-ui, -apple-system, Segoe UI, sans-serif;
  --radius:18px;
  --shadow:0 1px 2px rgba(8,16,64,.04), 0 12px 32px -12px rgba(8,16,64,.18);
  --ease:cubic-bezier(.2,.7,.2,1);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:var(--sans);color:var(--ink);background:var(--ivory);-webkit-font-smoothing:antialiased;line-height:1.6}
img{max-width:100%;display:block}
a{color:inherit;text-decoration:none}
.wrap{width:min(1240px, 100% - 48px);margin-inline:auto}
.eyebrow{display:inline-flex;align-items:center;gap:12px;font-size:12px;font-weight:700;letter-spacing:.22em;text-transform:uppercase;color:var(--orange-600)}
.eyebrow::before{content:"";width:28px;height:1.5px;background:currentColor}
h1,h2,h3{font-family:var(--serif);font-weight:400;letter-spacing:-.02em;line-height:1.08;margin:0}
h2{font-size:clamp(34px,4.2vw,54px)}
h2 em, h1 em{font-style:italic;color:var(--orange)}
.lead{font-size:18px;color:var(--muted);max-width:56ch}

/* Buttons */
.btn{display:inline-flex;align-items:center;gap:10px;padding:15px 26px;border-radius:999px;font-weight:700;font-size:15px;transition:transform .25s var(--ease), background .25s, box-shadow .25s, color .25s;white-space:nowrap}
.btn svg{width:16px;height:16px;transition:transform .25s var(--ease)}
.btn:hover svg{transform:translateX(3px)}
.btn-primary{background:var(--orange);color:#1a0f00;box-shadow:0 10px 30px -10px rgba(247,148,29,.7)}
.btn-primary:hover{background:#ffa53a;transform:translateY(-1px)}
.btn-ghost{border:1px solid rgba(255,255,255,.28);color:#fff}
.btn-ghost:hover{background:rgba(255,255,255,.08)}
.btn-dark{background:var(--navy-900);color:#fff}
.btn-dark:hover{background:var(--navy-800)}

/* Top bar */
.topbar{background:var(--navy-950);color:rgba(255,255,255,.72);font-size:13px}
.topbar .wrap{display:flex;justify-content:space-between;align-items:center;height:40px;gap:24px}
.topbar .left,.topbar .right{display:flex;gap:26px;align-items:center}
.topbar svg{width:14px;height:14px;color:var(--orange);vertical-align:-2px;margin-right:6px}
.topbar a:hover{color:#fff}
.lang{display:flex;border:1px solid var(--line-dark);border-radius:999px;overflow:hidden}
.lang span{padding:3px 10px;font-weight:700;font-size:11px;letter-spacing:.08em}
.lang .on{background:var(--orange);color:var(--navy-950)}

/* Header */
header.nav{position:sticky;top:0;z-index:50;background:rgba(250,248,244,.86);backdrop-filter:saturate(1.4) blur(14px);-webkit-backdrop-filter:saturate(1.4) blur(14px);border-bottom:1px solid transparent;transition:border-color .3s, box-shadow .3s}
header.nav.scrolled{border-color:var(--line);box-shadow:0 8px 30px -20px rgba(8,16,64,.35)}
header.nav .wrap{display:flex;align-items:center;justify-content:space-between;height:84px;gap:24px}
.brand{display:flex;align-items:center;gap:12px}
.brand img{height:56px;width:auto}
.brand .wm{display:flex;flex-direction:column;line-height:1}
.brand .wm b{font-family:var(--sans);font-weight:800;font-size:26px;letter-spacing:-.02em;color:var(--navy-800)}
.brand .wm b i{font-style:normal;color:var(--orange)}
.brand .wm small{font-size:9.5px;font-weight:700;letter-spacing:.24em;color:var(--navy-800);margin-top:5px}
nav.menu{display:flex;gap:28px;font-size:14.5px;font-weight:600;color:#2a3050;white-space:nowrap}
.brand .wm small, .call b{white-space:nowrap}
nav.menu a{position:relative;padding:6px 0}
nav.menu a::after{content:"";position:absolute;left:0;right:0;bottom:-2px;height:2px;background:var(--orange);transform:scaleX(0);transform-origin:left;transition:transform .3s var(--ease)}
nav.menu a:hover::after, nav.menu a.active::after{transform:scaleX(1)}
.nav-cta{display:flex;align-items:center;gap:22px}
.call{display:flex;align-items:center;gap:10px;line-height:1.2}
.call .ic{width:40px;height:40px;border-radius:50%;display:grid;place-items:center;background:var(--orange-soft);color:var(--orange-600)}
.call .ic svg{width:18px;height:18px}
.call b{display:block;font-size:15px;color:var(--navy-900)}
.call small{font-size:12px;color:var(--muted)}
.burger{display:none;background:none;border:0;padding:8px;cursor:pointer;color:var(--navy-900)}

/* Hero */
.hero{position:relative;overflow:hidden;background:radial-gradient(1200px 600px at 78% 10%, #1B2A8F 0%, transparent 60%), linear-gradient(160deg, var(--navy-900) 0%, var(--navy-950) 70%);color:#fff;isolation:isolate}
.hero::before{content:"";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.035) 1px, transparent 1px),linear-gradient(90deg, rgba(255,255,255,.035) 1px, transparent 1px);background-size:72px 72px;mask-image:radial-gradient(ellipse at 70% 30%, #000 0%, transparent 70%);z-index:-1}
.skyline{position:absolute;left:0;right:0;bottom:0;width:100%;height:auto;z-index:-1;opacity:.9}
.hero-watermark{position:absolute;right:-120px;top:-60px;width:620px;opacity:.05;z-index:-1;filter:grayscale(1) brightness(3)}
.hero .wrap{display:grid;grid-template-columns:1.05fr .95fr;gap:40px;align-items:end;min-height:640px;padding-top:64px}
.hero-copy{padding-bottom:96px}
.hero .eyebrow{color:var(--orange)}
.hero h1{font-size:clamp(44px,5.6vw,78px);margin:22px 0 24px}
.hero h1 .br{display:block}
.hero p.lead{color:rgba(255,255,255,.72)}
.hero-actions{display:flex;gap:14px;margin-top:36px;flex-wrap:wrap}
.hero-proof{display:flex;gap:28px;margin-top:44px;padding-top:28px;border-top:1px solid var(--line-dark);flex-wrap:wrap}
.hero-proof div{display:flex;align-items:center;gap:10px;font-size:13.5px;color:rgba(255,255,255,.8);font-weight:500}
.hero-proof svg{width:18px;height:18px;color:var(--orange);flex:none}

/* CEO slot */
.ceo{position:relative;align-self:end;justify-self:center;width:min(460px,100%)}
.ceo-frame{position:relative;aspect-ratio:4/5;border-radius:240px 240px 0 0;overflow:hidden;background:radial-gradient(circle at 50% 30%, #23339C 0%, #0F1A66 55%, #0A1250 100%);border:1px solid rgba(255,255,255,.18);border-bottom:0;box-shadow:0 -30px 80px -20px rgba(247,148,29,.18)}
.ceo-frame::after{z-index:1;content:"";position:absolute;inset:14px 14px 0;border-radius:226px 226px 0 0;border:1.5px dashed rgba(247,148,29,.55);border-bottom:0;pointer-events:none}
.ceo-ring{position:absolute;inset:-18px -18px auto;aspect-ratio:1;border-radius:50%;border:1px solid rgba(247,148,29,.35);z-index:-1}
.ceo-photo{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:50% 18%;filter:saturate(.92) contrast(1.03)}
.ceo-frame .shade{position:absolute;inset:0;background:linear-gradient(180deg, rgba(8,16,64,0) 55%, rgba(5,10,38,.55) 100%), linear-gradient(0deg, rgba(13,22,98,.12), rgba(13,22,98,.12));pointer-events:none}
.ceo-card{position:absolute;left:-36px;bottom:56px;background:#fff;color:var(--ink);border-radius:16px;padding:16px 20px;box-shadow:0 24px 50px -18px rgba(0,0,0,.5);display:flex;gap:14px;align-items:center}
.ceo-card img{width:42px;height:auto}
.ceo-card b{display:block;font-family:var(--serif);font-size:19px;font-weight:500}
.ceo-card small{color:var(--muted);font-size:12.5px;font-weight:600}
.ceo-badge{position:absolute;right:-22px;top:90px;background:rgba(8,16,64,.72);backdrop-filter:blur(10px);border:1px solid rgba(255,255,255,.16);border-radius:14px;padding:14px 16px;display:flex;gap:12px;align-items:center;font-size:13px;line-height:1.35}
.ceo-badge .dot{width:38px;height:38px;border-radius:10px;background:var(--orange);display:grid;place-items:center;color:var(--navy-950)}
.ceo-badge .dot svg{width:20px;height:20px}
.ceo-badge b{display:block;font-size:14px}
.ceo-badge span{color:rgba(255,255,255,.65)}

/* Service rail under hero */
.rail{position:relative;z-index:2;margin-top:-1px;background:var(--navy-950);border-top:1px solid var(--line-dark)}
.rail .wrap{display:grid;grid-template-columns:repeat(5,1fr)}
.rail a{display:flex;align-items:center;gap:14px;padding:26px 22px;color:#fff;border-left:1px solid var(--line-dark);transition:background .3s}
.rail a:last-child{border-right:1px solid var(--line-dark)}
.rail a:hover{background:rgba(255,255,255,.04)}
.rail .ic{width:44px;height:44px;border-radius:12px;display:grid;place-items:center;background:rgba(247,148,29,.12);color:var(--orange);flex:none}
.rail .ic svg{width:22px;height:22px}
.rail b{display:block;font-size:14.5px;font-weight:700}
.rail small{font-size:12px;color:rgba(255,255,255,.55)}

/* Credentials */
section{padding:120px 0}
.creds{background:var(--ivory)}
.creds-head{text-align:center;margin-bottom:56px}
.creds-head h2{margin-top:18px}
.creds-head h2 span{color:var(--orange)}
.cred-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}
.cred{background:var(--paper);border:1px solid var(--line);border-radius:var(--radius);padding:32px 28px;transition:transform .35s var(--ease), box-shadow .35s;position:relative;overflow:hidden}
.cred:hover{transform:translateY(-4px);box-shadow:var(--shadow)}
.cred::before{content:"";position:absolute;left:0;top:0;height:3px;width:100%;background:linear-gradient(90deg,var(--orange),transparent);opacity:0;transition:opacity .35s}
.cred:hover::before{opacity:1}
.cred .ic{width:56px;height:56px;border-radius:16px;background:var(--navy-900);color:#fff;display:grid;place-items:center;margin-bottom:22px}
.cred .ic svg{width:26px;height:26px}
.cred .ic.alt{background:var(--orange-soft);color:var(--orange-600)}
.cred h3{font-size:22px;margin-bottom:10px}
.cred p{margin:0;color:var(--muted);font-size:14.5px}
.cred .k{display:inline-block;margin-top:18px;font-size:11px;font-weight:800;letter-spacing:.18em;color:var(--navy-700)}

/* Services */
.services{background:var(--paper)}
.sec-head{display:flex;justify-content:space-between;align-items:end;gap:40px;margin-bottom:56px}
.sec-head h2{margin-top:18px;max-width:16ch}
.sec-head p{max-width:42ch;color:var(--muted);margin:0}
.svc-grid{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid var(--line);border-left:1px solid var(--line)}
.svc{position:relative;padding:40px 36px 44px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);transition:background .4s var(--ease), color .4s;overflow:hidden;min-height:300px;display:flex;flex-direction:column}
.svc .num{font-family:var(--serif);font-style:italic;font-size:15px;color:var(--orange-600)}
.svc .ic{width:48px;height:48px;margin:26px 0 22px;color:var(--navy-800);transition:color .4s}
.svc h3{font-size:26px;margin-bottom:12px}
.svc p{color:var(--muted);margin:0;font-size:15px;transition:color .4s}
.svc .more{margin-top:auto;padding-top:26px;display:inline-flex;align-items:center;gap:8px;font-weight:700;font-size:14px;color:var(--navy-800);transition:color .4s, gap .3s}
.svc .more svg{width:16px;height:16px}
.svc:hover{background:var(--navy-900);color:#fff}
.svc:hover p{color:rgba(255,255,255,.7)}
.svc:hover .ic, .svc:hover .more{color:var(--orange)}
.svc:hover .more{gap:12px}

/* ITIN feature */
.itin{background:linear-gradient(180deg,var(--ivory),#F3EFE7)}
.itin .wrap{display:grid;grid-template-columns:1fr 1fr;gap:72px;align-items:center}
.itin-visual{position:relative;border-radius:28px;background:var(--navy-900);padding:48px;color:#fff;overflow:hidden;min-height:520px;display:flex;flex-direction:column;justify-content:space-between}
.itin-visual .lion{position:absolute;right:-80px;bottom:-60px;width:380px;opacity:.14;filter:grayscale(1) brightness(4)}
.itin-visual .pill{align-self:flex-start;font-size:12px;font-weight:800;letter-spacing:.18em;background:var(--orange);color:var(--navy-950);padding:8px 14px;border-radius:999px}
.itin-visual h3{font-size:clamp(36px,3.6vw,52px);line-height:1.04;margin:26px 0 0}
.itin-visual h3 em{color:var(--orange)}
.itin-phones{display:grid;gap:12px;position:relative}
.itin-phones a{display:flex;align-items:center;gap:14px;background:rgba(255,255,255,.06);border:1px solid var(--line-dark);border-radius:14px;padding:16px 18px;font-size:22px;font-weight:700;letter-spacing:.02em;transition:background .3s}
.itin-phones a:hover{background:rgba(255,255,255,.12)}
.itin-phones .ic{width:40px;height:40px;border-radius:50%;background:var(--orange);color:var(--navy-950);display:grid;place-items:center}
.itin-phones .ic svg{width:18px;height:18px}
.itin-phones small{display:block;font-size:12px;font-weight:600;color:rgba(255,255,255,.55);letter-spacing:0}
.steps{list-style:none;padding:0;margin:40px 0 40px;display:grid;gap:4px}
.steps li{display:grid;grid-template-columns:56px 1fr;gap:18px;padding:22px 0;border-bottom:1px solid var(--line)}
.steps li:first-child{border-top:1px solid var(--line)}
.steps .n{font-family:var(--serif);font-size:34px;line-height:1;color:var(--orange-600);font-style:italic}
.steps b{display:block;font-size:17px;margin-bottom:4px}
.steps span{color:var(--muted);font-size:15px}

/* Founder */
.founder{background:var(--navy-950);color:#fff;position:relative;overflow:hidden}
.founder .wrap{display:grid;grid-template-columns:.85fr 1.15fr;gap:80px;align-items:center}
.founder-photo{position:relative;aspect-ratio:4/5;border-radius:24px;background:linear-gradient(160deg,#16206e,#0a1240);border:1px solid var(--line-dark);overflow:hidden}
.founder-photo img{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:50% 70%}
.founder-photo::after{content:"";position:absolute;inset:0;background:linear-gradient(180deg, transparent 60%, rgba(5,10,38,.35));pointer-events:none}
.founder-photo .corner{z-index:2}
.founder-photo .corner{position:absolute;width:60px;height:60px;border-color:var(--orange);border-style:solid;border-width:0}
.founder-photo .tl{top:18px;left:18px;border-top-width:2px;border-left-width:2px;border-top-left-radius:10px}
.founder-photo .br{bottom:18px;right:18px;border-bottom-width:2px;border-right-width:2px;border-bottom-right-radius:10px}
.founder .eyebrow{color:var(--orange)}
blockquote{margin:28px 0 32px;font-family:var(--serif);font-size:clamp(26px,2.6vw,36px);line-height:1.28;font-weight:300;letter-spacing:-.01em}
blockquote::before{content:"“";display:block;font-size:90px;line-height:.6;color:var(--orange);margin-bottom:12px}
.sig{display:flex;align-items:center;gap:18px}
.sig .line{width:48px;height:1.5px;background:var(--orange)}
.sig b{font-family:var(--serif);font-size:22px;font-weight:500}
.sig small{display:block;color:rgba(255,255,255,.6);font-size:13px;font-weight:600;letter-spacing:.06em}
.values{display:grid;grid-template-columns:repeat(3,1fr);gap:0;margin-top:48px;border-top:1px solid var(--line-dark)}
.values div{padding:26px 24px 0 0}
.values b{display:block;font-size:15px;margin-bottom:6px}
.values span{font-size:14px;color:rgba(255,255,255,.6)}

/* CTA + contact */
.contact{background:var(--ivory)}
.contact .wrap{display:grid;grid-template-columns:1fr 1.1fr;gap:64px}
.contact h2{margin:18px 0 22px}
.info{display:grid;gap:0;margin-top:40px}
.info a, .info div{display:flex;gap:16px;align-items:flex-start;padding:20px 0;border-bottom:1px solid var(--line)}
.info .ic{width:44px;height:44px;border-radius:12px;background:var(--paper);border:1px solid var(--line);display:grid;place-items:center;color:var(--orange-600);flex:none}
.info .ic svg{width:20px;height:20px}
.info small{display:block;font-size:12px;font-weight:700;letter-spacing:.14em;color:var(--muted);text-transform:uppercase}
.info b{font-size:17px;font-weight:700;color:var(--navy-900)}
form.card{background:var(--paper);border:1px solid var(--line);border-radius:24px;padding:44px;box-shadow:var(--shadow)}
form.card h3{font-size:30px;margin-bottom:6px}
form.card > p{color:var(--muted);margin:0 0 28px;font-size:15px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
label{display:block;font-size:12.5px;font-weight:700;color:#3a4060;margin-bottom:16px}
input,select,textarea{width:100%;margin-top:8px;font:inherit;font-size:15px;font-weight:500;color:var(--ink);background:var(--ivory);border:1px solid var(--line);border-radius:12px;padding:14px 16px;outline:none;transition:border-color .2s, box-shadow .2s, background .2s}
input:focus,select:focus,textarea:focus{border-color:var(--orange);background:#fff;box-shadow:0 0 0 4px rgba(247,148,29,.15)}
textarea{min-height:110px;resize:vertical}
form .btn{width:100%;justify-content:center;border:0;cursor:pointer;margin-top:6px}
.fine{font-size:12px;color:var(--muted);text-align:center;margin:14px 0 0}

/* Footer */
footer{background:var(--navy-950);color:rgba(255,255,255,.65);padding:80px 0 32px;font-size:14.5px}
.foot{display:grid;grid-template-columns:1.4fr 1fr 1fr 1.2fr;gap:48px;padding-bottom:56px;border-bottom:1px solid var(--line-dark)}
.foot .brand .wm b{color:#fff}
.foot .brand .wm small{color:rgba(255,255,255,.6)}
.foot .brand img{filter:none}
.foot p{max-width:34ch;margin:22px 0 0}
.foot h4{color:#fff;font-size:13px;letter-spacing:.18em;text-transform:uppercase;margin:6px 0 20px}
.foot ul{list-style:none;margin:0;padding:0;display:grid;gap:12px}
.foot a:hover{color:var(--orange)}
.social{display:flex;gap:10px;margin-top:24px}
.social a{width:40px;height:40px;border-radius:50%;border:1px solid var(--line-dark);display:grid;place-items:center;color:#fff;transition:background .3s, border-color .3s}
.social a:hover{background:var(--orange);border-color:var(--orange);color:var(--navy-950)}
.social svg{width:17px;height:17px}
.legal{display:flex;justify-content:space-between;padding-top:28px;font-size:13px;gap:20px;flex-wrap:wrap}

/* WhatsApp float */
.wa{position:fixed;right:24px;bottom:24px;z-index:60;width:60px;height:60px;border-radius:50%;background:#25D366;color:#fff;display:grid;place-items:center;box-shadow:0 14px 34px -8px rgba(37,211,102,.6);transition:transform .25s var(--ease)}
.wa:hover{transform:scale(1.06)}
.wa svg{width:30px;height:30px}

/* Mockup note */
.note{position:fixed;left:24px;bottom:24px;z-index:60;background:var(--navy-950);color:#fff;font-size:12.5px;padding:10px 14px;border-radius:10px;border:1px solid rgba(247,148,29,.5);max-width:300px;line-height:1.45}
.note b{color:var(--orange)}

/* Reveal */
.reveal{opacity:0;transform:translateY(24px);transition:opacity .9s var(--ease), transform .9s var(--ease)}
.reveal.in{opacity:1;transform:none}
.d1{transition-delay:.08s}.d2{transition-delay:.16s}.d3{transition-delay:.24s}
@media (prefers-reduced-motion: reduce){.reveal{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}

/* Responsive */
.call{display:none}
@media (max-width:1100px){
  nav.menu{gap:20px;font-size:14px}
  .cred-grid{grid-template-columns:repeat(2,1fr)}
  .rail .wrap{grid-template-columns:repeat(3,1fr)}
  .rail a:nth-child(n+4){border-top:1px solid var(--line-dark)}
  .foot{grid-template-columns:1fr 1fr}
}
@media (max-width:900px){
  nav.menu{display:none}
  nav.menu.open{display:flex;position:absolute;top:84px;left:0;right:0;flex-direction:column;gap:0;background:var(--ivory);border-bottom:1px solid var(--line);padding:8px 24px 20px}
  nav.menu.open a{padding:14px 0;border-bottom:1px solid var(--line)}
  .burger{display:block}
  .nav-cta .btn{display:none}
  .hero .wrap{grid-template-columns:1fr;padding-top:48px}
  .hero-copy{padding-bottom:20px}
  .ceo{width:min(380px,90%)}
  .ceo-card{left:-8px}
  .ceo-badge{right:-6px}
  .svc-grid{grid-template-columns:1fr 1fr}
  .itin .wrap, .founder .wrap, .contact .wrap{grid-template-columns:1fr;gap:48px}
  .sec-head{flex-direction:column;align-items:flex-start}
  section{padding:88px 0}
  .topbar .left span:nth-child(2){display:none}
}
@media (max-width:600px){
  .wrap{width:calc(100% - 32px)}
  .topbar .left{display:none}
  .topbar .wrap{justify-content:flex-end}
  .brand img{height:46px}
  .brand .wm b{font-size:22px}
  .rail .wrap{grid-template-columns:1fr 1fr}
  .rail a{padding:18px 14px}
  .rail a:nth-child(n+3){border-top:1px solid var(--line-dark)}
  .rail a:last-child{grid-column:1/-1}
  .cred-grid,.svc-grid,.row,.values,.foot{grid-template-columns:1fr}
  .itin-visual{padding:32px;min-height:0;gap:32px}
  form.card{padding:28px}
  .ceo-badge{display:none}
  .note{display:none}
  .values div{padding-right:0}
}

/* ---------- Rounded refinements (site-wide) ---------- */
.svc-grid{border:0;gap:16px}
.svc{border:1px solid var(--line);border-radius:22px;background:#fff}
.svc:hover{border-color:var(--navy-900);box-shadow:0 24px 50px -24px rgba(8,16,64,.45)}
.rail{padding:18px 0;border-top:0}
.rail .wrap{gap:12px}
.rail a, .rail a:last-child{border:1px solid var(--line-dark);border-radius:18px;background:rgba(255,255,255,.03)}
.rail a:hover{background:rgba(255,255,255,.07);border-color:rgba(247,148,29,.45)}
.ceo{margin-bottom:36px}
.ceo-frame{border-radius:240px 240px 28px 28px;border-bottom:1px solid rgba(255,255,255,.18)}
.ceo-frame::after{border-radius:226px 226px 18px 18px;inset:14px;border-bottom:1.5px dashed rgba(247,148,29,.55)}
.ceo-card{bottom:40px}
.hero-proof{border-top:0;padding-top:0}
.hero-proof div{background:rgba(255,255,255,.06);border:1px solid var(--line-dark);border-radius:999px;padding:8px 16px 8px 12px}
.hero-proof{gap:10px}
.steps li, .steps li:first-child{border:1px solid var(--line);border-radius:16px;background:#fff;padding:18px 20px;margin-bottom:10px}
.steps{gap:0}
.info a, .info div{border:1px solid var(--line);border-radius:16px;background:#fff;padding:16px 18px;margin-bottom:10px;align-items:center}
.values{border-top:0;gap:12px}
.values div{border:1px solid var(--line-dark);border-radius:16px;padding:18px 20px;background:rgba(255,255,255,.03)}
.foot{border-bottom:0}
.legal{border-top:1px solid var(--line-dark);border-radius:0}
.faq{border-top:0}
.faq details{border:1px solid var(--line);border-radius:16px;background:#fff;padding:0 22px;margin-bottom:10px;transition:border-color .2s, box-shadow .2s}
.faq details[open]{border-color:rgba(247,148,29,.5);box-shadow:var(--shadow)}
.cmp li{border-top:0;padding:10px 0}
.doc li{border-top:0;padding:8px 0}
.toc > a{border-left:0;border-radius:10px;padding:10px 14px}
.toc > a.on{background:#fff;box-shadow:inset 3px 0 0 var(--orange)}
.lang{border-radius:999px}
.note{border-radius:14px}

/* ---------- Services dropdown ---------- */
.dd{position:relative;display:flex;align-items:center}
.dd > a{display:inline-flex;align-items:center;gap:6px}
.dd > a svg{width:12px;height:12px;transition:transform .25s var(--ease)}
.dd:hover > a svg,.dd:focus-within > a svg{transform:rotate(180deg)}
.dd-menu{position:absolute;top:100%;left:50%;transform:translate(-50%,10px);margin-top:14px;width:620px;background:#fff;border:1px solid var(--line);border-radius:22px;box-shadow:0 30px 60px -24px rgba(8,16,64,.35);padding:12px;display:grid;grid-template-columns:1fr 1fr;gap:4px;opacity:0;visibility:hidden;transition:opacity .25s var(--ease),transform .25s var(--ease),visibility .25s;white-space:normal}
.dd-menu::before{content:"";position:absolute;left:0;right:0;top:-18px;height:18px}
.dd:hover .dd-menu,.dd:focus-within .dd-menu{opacity:1;visibility:visible;transform:translate(-50%,0)}
nav.menu .dd-menu a{display:flex;gap:14px;align-items:flex-start;padding:14px;border-radius:14px;transition:background .2s}
nav.menu .dd-menu a::after{display:none}
nav.menu .dd-menu a:hover, nav.menu .dd-menu a.current{background:var(--ivory)}
.dd-menu .ic{width:38px;height:38px;border-radius:12px;background:var(--orange-soft);color:var(--orange-600);display:grid;place-items:center;flex:none}
.dd-menu .ic svg{width:19px;height:19px}
.dd-menu b{display:block;font-size:14.5px;color:var(--navy-900)}
.dd-menu small{display:block;font-size:12.5px;font-weight:500;color:var(--muted);line-height:1.4;margin-top:2px}

/* ---------- Service pages ---------- */
.page-hero{position:relative;overflow:hidden;isolation:isolate;color:#fff;background:radial-gradient(900px 500px at 85% 0%, #1B2A8F 0%, transparent 60%), linear-gradient(160deg, var(--navy-900) 0%, var(--navy-950) 75%)}
.page-hero::before{content:"";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.035) 1px, transparent 1px),linear-gradient(90deg, rgba(255,255,255,.035) 1px, transparent 1px);background-size:72px 72px;mask-image:radial-gradient(ellipse at 80% 20%, #000 0%, transparent 70%);z-index:-1}
.page-hero .lion-mark{position:absolute;right:-90px;bottom:-120px;width:460px;opacity:.06;filter:grayscale(1) brightness(3);z-index:-1}
.page-hero .wrap{display:grid;grid-template-columns:1.25fr .85fr;gap:64px;align-items:end;padding:56px 0 88px}
.crumbs{display:flex;gap:10px;align-items:center;font-size:13px;font-weight:600;color:rgba(255,255,255,.55);margin-bottom:34px}
.crumbs a:hover{color:var(--orange)}
.crumbs span{opacity:.5}
.page-hero .eyebrow{color:var(--orange)}
.page-hero h1{font-size:clamp(40px,4.8vw,66px);margin:20px 0 22px}
.page-hero .lead{color:rgba(255,255,255,.74)}
.page-hero .hero-actions{margin-top:34px}
.facts{background:rgba(255,255,255,.06);border:1px solid var(--line-dark);border-radius:24px;padding:10px 28px 14px;backdrop-filter:blur(8px)}
.facts h4{margin:14px 0 4px;font-size:11.5px;letter-spacing:.2em;color:var(--orange);font-weight:800}
.facts div{display:flex;justify-content:space-between;align-items:baseline;gap:24px;padding:15px 0;border-bottom:1px solid var(--line-dark)}
.facts div:last-child{border-bottom:0}
.facts small{font-size:13px;color:rgba(255,255,255,.6);font-weight:600;white-space:nowrap}
.facts b{font-size:15px;text-align:right;font-weight:700}

.page-body{padding:104px 0 40px;background:var(--ivory)}
.page-body > .wrap{display:grid;grid-template-columns:250px minmax(0,1fr);gap:80px;align-items:start}
.toc{position:sticky;top:116px}
.toc h4{font-size:11.5px;letter-spacing:.2em;color:var(--muted);margin:0 0 12px 14px;font-weight:800}
.toc > a{display:block;color:var(--muted);font-size:14px;font-weight:600;transition:color .2s,background .2s}
.toc > a:hover{color:var(--navy-900)}
.toc > a.on{color:var(--navy-900)}
.toc-card{margin-top:28px;background:var(--navy-900);color:#fff;border-radius:22px;padding:24px}
.toc-card b{font-family:var(--serif);font-weight:400;font-size:21px;line-height:1.2;display:block}
.toc-card p{font-size:13.5px;color:rgba(255,255,255,.65);margin:8px 0 16px}
.toc-card .btn{padding:12px 18px;font-size:14px;width:100%;justify-content:center}
.toc-card a.tel{display:block;text-align:center;margin-top:12px;font-weight:700;font-size:14px;color:var(--orange)}

.block{padding-bottom:80px;margin-bottom:80px;border-bottom:1px solid var(--line);scroll-margin-top:120px}
.block:last-child{border-bottom:0;margin-bottom:0}
.block h2{font-size:clamp(30px,3.1vw,44px);margin:16px 0 22px;max-width:22ch}
.block > p{font-size:17px;color:#3b4160;max-width:68ch;margin:0 0 16px}
.callout{display:flex;gap:16px;align-items:flex-start;background:var(--orange-soft);border-radius:18px;padding:20px 24px;color:#5a3500;font-size:15px;line-height:1.55;margin-top:28px;max-width:780px}
.callout svg{width:22px;height:22px;flex:none;margin-top:1px;color:var(--orange-600)}
.callout.navy{background:#E8EBF8;color:var(--navy-900)}
.callout.navy svg{color:var(--navy-700)}
.callout a{font-weight:700;text-decoration:underline;text-underline-offset:3px}

.cards{display:grid;grid-template-columns:repeat(2,1fr);gap:14px;margin-top:30px}
.card-i{position:relative;background:#fff;border:1px solid var(--line);border-radius:18px;padding:22px 22px 22px 62px;transition:box-shadow .3s,transform .3s var(--ease)}
.card-i:hover{box-shadow:var(--shadow);transform:translateY(-2px)}
.card-i > svg{position:absolute;left:22px;top:23px;width:24px;height:24px;color:var(--orange-600)}
.card-i b{display:block;font-size:16px;margin-bottom:4px;color:var(--navy-900)}
.card-i span{display:block;color:var(--muted);font-size:14.5px;line-height:1.55}

.timeline{list-style:none;margin:34px 0 0;padding:0;counter-reset:st;max-width:760px}
.timeline li{position:relative;padding:0 0 34px 76px;counter-increment:st}
.timeline li::before{content:counter(st,decimal-leading-zero);position:absolute;left:0;top:-4px;width:50px;height:50px;border-radius:50%;background:#fff;border:1px solid var(--line);display:grid;place-items:center;font-family:var(--serif);font-style:italic;font-size:18px;color:var(--orange-600)}
.timeline li::after{content:"";position:absolute;left:25px;top:52px;bottom:4px;width:1px;background:var(--line)}
.timeline li:last-child{padding-bottom:0}
.timeline li:last-child::after{display:none}
.timeline b{display:block;font-size:18px;color:var(--navy-900);margin-bottom:4px}
.timeline span{color:var(--muted);font-size:15.5px}

.docs{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;margin-top:30px}
.doc{background:#fff;border:1px solid var(--line);border-radius:22px;padding:26px 26px 18px}
.doc h3{font-family:var(--sans);font-size:13px;letter-spacing:.16em;text-transform:uppercase;font-weight:800;color:var(--navy-700);margin-bottom:12px}
.doc ul{list-style:none;margin:0;padding:0}
.doc li{display:flex;gap:12px;font-size:15px;color:#2f3554}
.doc li::before{content:"";flex:none;width:16px;height:16px;margin-top:3px;border-radius:50%;border:1.5px solid var(--orange)}
.doc.feature{background:var(--navy-900);border-color:var(--navy-900);color:#fff}
.doc.feature h3{color:var(--orange)}
.doc.feature li{color:#fff}

.compare{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:30px}
.cmp{border-radius:24px;padding:30px;border:1px solid var(--line);background:#fff}
.cmp h3{font-size:24px;margin-bottom:6px}
.cmp > small{display:block;color:var(--muted);font-size:13px;font-weight:600;margin-bottom:14px}
.cmp ul{list-style:none;margin:0;padding:0}
.cmp li{display:flex;gap:12px;font-size:15px}
.cmp li svg{width:20px;height:20px;flex:none;margin-top:1px}
.cmp.bad li svg{color:#B4B8C8}
.cmp.bad li{color:#5a6079}
.cmp.good{background:var(--navy-900);border-color:var(--navy-900);color:#fff;position:relative;overflow:hidden}
.cmp.good > small{color:var(--orange)}
.cmp.good li svg{color:var(--orange)}
.cmp.good .ribbon{position:absolute;top:22px;right:22px;font-size:11px;font-weight:800;letter-spacing:.16em;background:var(--orange);color:var(--navy-950);padding:6px 12px;border-radius:999px}

.dl{width:100%;max-width:820px;border-collapse:separate;border-spacing:0;margin-top:28px;background:#fff;border:1px solid var(--line);border-radius:20px;overflow:hidden;font-size:15px}
.dl th{text-align:left;font-size:12px;letter-spacing:.14em;text-transform:uppercase;color:var(--muted);font-weight:800;padding:16px 22px;background:#F4F1EA}
.dl td{padding:16px 22px;border-top:1px solid var(--line);vertical-align:top}
.dl td:first-child{font-weight:700;color:var(--navy-900)}
.dl td:last-child{white-space:nowrap;color:var(--orange-600);font-weight:700}

.faq{margin-top:26px;max-width:820px}
.faq summary{list-style:none;cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:24px;padding:20px 0;font-size:17px;font-weight:700;color:var(--navy-900)}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"";flex:none;width:28px;height:28px;border-radius:50%;border:1px solid var(--line);background:linear-gradient(var(--orange-600),var(--orange-600)) center/12px 1.6px no-repeat,linear-gradient(var(--orange-600),var(--orange-600)) center/1.6px 12px no-repeat;transition:transform .3s var(--ease),background-color .3s}
.faq details[open] summary::after{transform:rotate(45deg);background-color:var(--orange-soft)}
.faq details p{margin:0 0 22px;color:#3b4160;font-size:16px;max-width:70ch}
.faq details p a{color:var(--orange-600);font-weight:700}

.cta-band{background:var(--ivory);padding:40px 0 120px}
.cta-box{position:relative;overflow:hidden;border-radius:32px;background:linear-gradient(135deg,var(--navy-800),var(--navy-950));color:#fff;padding:64px;display:grid;grid-template-columns:1.3fr 1fr;gap:48px;align-items:center}
.cta-box img{position:absolute;right:-60px;top:-80px;width:360px;opacity:.08;filter:grayscale(1) brightness(3)}
.cta-box h2 em{color:var(--orange)}
.cta-box p{color:rgba(255,255,255,.7);margin:16px 0 0;max-width:46ch}
.cta-box .acts{display:grid;gap:12px;position:relative}
.cta-box .acts .btn{justify-content:center}
.cta-box .acts .tel{display:flex;justify-content:center;gap:18px;font-weight:700;font-size:15px;color:rgba(255,255,255,.85);flex-wrap:wrap}
.cta-box .acts .tel a:hover{color:var(--orange)}

.related{background:var(--paper);padding:110px 0}
.related .svc-grid{margin-top:48px}
.disclaimer{font-size:12.5px;color:var(--muted);margin:40px 0 0;max-width:80ch}

@media (max-width:1100px){
  .page-body > .wrap{grid-template-columns:1fr;gap:0}
  .toc{display:none}
}
@media (max-width:900px){
  .page-hero .wrap{grid-template-columns:1fr;gap:40px;padding-bottom:64px}
  .dd-menu{position:static;opacity:1;visibility:visible;transform:none;width:auto;margin:0;box-shadow:none;border:0;padding:0 0 8px;grid-template-columns:1fr;background:transparent}
  .dd-menu .ic,.dd-menu small{display:none}
  nav.menu .dd-menu a{padding:10px 0 10px 16px;border-bottom:0}
  .dd{flex-direction:column;align-items:stretch}
  .dd > a svg{display:none}
  .cta-box{grid-template-columns:1fr;padding:44px 32px}
}
@media (max-width:600px){
  .cards,.docs,.compare{grid-template-columns:1fr}
  .dl td:last-child{white-space:normal}
  .block{padding-bottom:56px;margin-bottom:56px}
  .page-body{padding-top:72px}
  .rail a:nth-child(n+3){border-top:1px solid var(--line-dark)}
}

/* ---------- Language switch + full logo ---------- */
.lang{display:flex;padding:3px;gap:2px;border:1px solid var(--line-dark);border-radius:999px;background:rgba(255,255,255,.04)}
.lang a{padding:3px 11px;border-radius:999px;font-weight:800;font-size:11px;letter-spacing:.08em;color:rgba(255,255,255,.7);transition:background .2s,color .2s}
.lang a:hover{color:#fff;background:rgba(255,255,255,.08)}
.lang a.on{background:var(--orange);color:var(--navy-950)}
.brand .logo-full{height:70px;width:auto}
header.nav .wrap{height:96px}
@media (max-width:600px){.brand .logo-full{height:46px}}
@media (max-width:900px){nav.menu.open{top:96px}}

/* ---------- BBB official seal + featured tax service ---------- */
.bbb-pill{display:inline-flex;align-items:center;background:#fff;border-radius:14px;padding:6px 14px;box-shadow:0 10px 24px -14px rgba(0,0,0,.6);transition:transform .25s var(--ease)}
.bbb-pill:hover{transform:translateY(-1px)}
.bbb-pill img{height:38px;width:auto}
.bbb-seal{display:inline-flex;background:#fff;border:1px solid var(--line);border-radius:14px;padding:8px 10px;margin-bottom:22px}
.bbb-seal img{height:56px;width:auto}
.bbb-foot{display:inline-flex;margin-top:22px;background:#fff;border-radius:14px;padding:8px 12px}
.bbb-foot img{height:50px;width:auto}

/* ---------- CEO card tag + footer logo card ---------- */
.ceo-card .ceo-tag{display:block;font-size:10.5px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;color:var(--orange-600);margin-bottom:4px}
.foot-logo{display:inline-flex;background:#fff;border-radius:18px;padding:14px 20px;box-shadow:0 14px 30px -18px rgba(0,0,0,.6)}
.foot-logo img{height:64px;width:auto}

/* ---------- BBB seal: logo only (official dynamic image, "Click for Profile" line cropped) ---------- */
.bbb-crop{display:block;overflow:hidden;width:140px;height:54px}
.bbb-crop img{display:block;width:140px;height:auto;max-width:none}
.bbb-pill{background:rgba(255,255,255,.06);border:1px solid var(--line-dark);border-radius:999px;padding:7px 18px;box-shadow:none}
.bbb-pill .bbb-crop{width:96px;height:37px}
.bbb-pill .bbb-crop img{width:96px}
.bbb-seal{background:none;border:0;padding:0;margin-bottom:22px}
.bbb-foot{background:#fff;padding:10px 14px}
.doc.feature{background:#fff;border-color:var(--line);color:inherit}
.doc.feature h3{color:var(--navy-700)}
.doc.feature li{color:#2f3554}