:root{
    --ink:#14213d; --ink-soft:#46536e; --paper:#fbfaf7; --line:#e4e1d8;
    --accent:#1f6f5c; --accent-dark:#175545; --accent-tint:#e6f0ec; --gold:#b8893b; --card:#ffffff;
  }
  *{box-sizing:border-box;margin:0;padding:0}
  html{scroll-behavior:smooth;scroll-padding-top:84px}
  body{font-family:Inter,system-ui,sans-serif;color:var(--ink);background:var(--paper);line-height:1.6;font-size:17px;-webkit-font-smoothing:antialiased}
  a{color:inherit}
  img{max-width:100%;display:block}
  :focus-visible{outline:3px solid var(--gold);outline-offset:3px;border-radius:4px}
  .wrap{max-width:1140px;margin:0 auto;padding:0 24px}
  h1,h2,h3{font-family:'Source Serif 4',Georgia,serif;font-weight:700;line-height:1.15;letter-spacing:-.01em}
  .eyebrow{font-size:13px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;color:var(--accent)}

  /* top bar */
  .topbar{background:var(--ink);color:#dfe4ee;font-size:14px}
  .topbar .wrap{display:flex;justify-content:space-between;gap:16px;padding-top:9px;padding-bottom:9px;flex-wrap:wrap}
  .topbar a{text-decoration:none;font-weight:500;color:#fff}
  .topbar a:hover{color:#e0b46a}
  .topbar .links{display:flex;gap:22px}
  @media(max-width:640px){.topbar .loc{display:none}.topbar .wrap{justify-content:center}}

  /* header */
  header{position:sticky;top:0;z-index:30;background:rgba(251,250,247,.96);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
  .nav{display:flex;align-items:center;justify-content:space-between;height:74px}
  .logo{display:flex;align-items:center;gap:11px;text-decoration:none}
  .mark{width:40px;height:40px;border-radius:9px;background:var(--ink);color:#fff;display:grid;place-items:center;font-family:'Source Serif 4',Georgia,serif;font-weight:700;font-size:21px;border-bottom:3px solid var(--gold)}
  .logo-text{font-family:'Source Serif 4',Georgia,serif;font-weight:700;font-size:20px;line-height:1.1}
  .logo-text small{display:block;font-family:Inter,sans-serif;font-weight:500;font-size:10.5px;letter-spacing:.13em;text-transform:uppercase;color:var(--ink-soft)}
  nav ul{display:flex;gap:28px;list-style:none;align-items:center}
  nav a{text-decoration:none;font-size:15px;font-weight:500;color:var(--ink-soft)}
  nav a:hover{color:var(--ink)}
  .btn{display:inline-block;background:var(--accent);color:#fff !important;text-decoration:none;font-weight:600;font-size:15px;padding:13px 24px;border-radius:8px;transition:background .2s,transform .2s;border:0;cursor:pointer}
  .btn:hover{background:var(--accent-dark);transform:translateY(-1px)}
  .btn-ghost{background:transparent;color:var(--ink) !important;border:1.5px solid var(--ink);padding:11.5px 22px}
  .btn-ghost:hover{background:var(--ink);color:#fff !important}
  .menu-btn{display:none;background:none;border:1.5px solid var(--line);border-radius:8px;width:44px;height:44px;cursor:pointer;align-items:center;justify-content:center}
  .menu-btn span,.menu-btn span::before,.menu-btn span::after{display:block;width:20px;height:2px;background:var(--ink);position:relative;content:""}
  .menu-btn span::before{position:absolute;top:-6px}.menu-btn span::after{position:absolute;top:6px}
  @media(max-width:900px){
    .menu-btn{display:flex}
    nav ul{display:none;position:absolute;left:0;right:0;top:74px;background:var(--paper);border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0;padding:8px 24px 20px}
    nav ul.open{display:flex}
    nav ul li a{display:block;padding:14px 0;font-size:17px;border-bottom:1px solid var(--line)}
    nav ul li:last-child a{border:0;text-align:center;margin-top:14px;padding:14px}
  }

  /* hero */
  .hero{padding:76px 0 80px;overflow:hidden}
  .hero-grid{display:grid;grid-template-columns:1.2fr .8fr;gap:68px;align-items:center}
  .hero h1{font-size:clamp(38px,5.2vw,60px);margin:14px 0 20px}
  .hero h1 em{font-style:normal;color:var(--accent)}
  .hero p.lead{font-size:19px;color:var(--ink-soft);max-width:570px;margin-bottom:30px}
  .hero .actions{display:flex;gap:14px;flex-wrap:wrap}
  .trust{display:flex;gap:22px;flex-wrap:wrap;margin-top:34px;font-size:14px;color:var(--ink-soft)}
  .trust span{display:flex;align-items:center;gap:8px}
  .trust b{width:20px;height:20px;border-radius:50%;background:var(--accent-tint);color:var(--accent);display:grid;place-items:center;font-size:11px}
  .hero-photo{position:relative;z-index:0}
  .hero-photo img{border-radius:18px;aspect-ratio:4/5;object-fit:cover;object-position:center;width:100%;box-shadow:0 24px 60px rgba(20,33,61,.18)}
  .badge{position:absolute;left:50%;transform:translateX(-50%);bottom:-22px;background:#fff;border:1px solid var(--line);border-radius:12px;padding:12px 22px;box-shadow:0 12px 30px rgba(20,33,61,.12);text-align:center;white-space:nowrap}
  .badge strong{display:block;font-family:'Source Serif 4',Georgia,serif;font-size:17px}
  .badge span{font-size:13px;font-weight:700;color:var(--ink-soft)}
  @media(max-width:900px){.hero{padding:52px 0 72px}.hero-grid{grid-template-columns:1fr;gap:52px}.hero-photo{max-width:340px;margin:0 auto}}

  /* stats */
  .stats{background:var(--ink);color:#fff}
  .stats .wrap{display:grid;grid-template-columns:repeat(4,1fr)}
  .stat{padding:34px 20px;text-align:center;border-left:1px solid rgba(255,255,255,.12)}
  .stat:first-child{border-left:0}
  .stat strong{display:block;font-family:'Source Serif 4',Georgia,serif;font-size:34px;line-height:1.1;color:#e0b46a}
  .stat span{font-size:14px;color:#cfd6e4}
  @media(max-width:760px){.stats .wrap{grid-template-columns:1fr 1fr}.stat:nth-child(3){border-left:0}.stat:nth-child(n+3){border-top:1px solid rgba(255,255,255,.12)}}

  /* experience strip */
  .exp{padding:38px 0;border-bottom:1px solid var(--line);background:#fff}
  .exp .wrap{display:flex;align-items:center;justify-content:center;gap:16px 44px;flex-wrap:wrap}
  .exp p{font-size:13px;font-weight:600;letter-spacing:.12em;text-transform:uppercase;color:var(--ink-soft)}
  .exp ul{display:flex;gap:14px 40px;list-style:none;flex-wrap:wrap;justify-content:center}
  .exp li{font-family:'Source Serif 4',Georgia,serif;font-size:22px;font-weight:700;color:var(--ink)}
  .exp li small{font-family:Inter,sans-serif;font-size:13px;font-weight:500;color:var(--ink-soft)}

  /* sections */
  section{padding:92px 0}
  .section-head{max-width:680px;margin-bottom:48px}
  .section-head.center{margin-left:auto;margin-right:auto;text-align:center}
  .section-head h2{font-size:clamp(30px,3.8vw,42px);margin-top:10px}
  .section-head p{color:var(--ink-soft);margin-top:14px;font-size:18px}
  .alt{background:#f2f0ea;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}

  /* services */
  .svc-group{font-family:Inter,sans-serif;font-size:13px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;color:var(--ink-soft);margin:40px 0 16px;display:flex;align-items:center;gap:16px}
  .svc-group:first-of-type{margin-top:0}
  .svc-group::after{content:"";flex:1;height:1px;background:var(--line)}
  .services{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
  .service{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:30px;display:flex;flex-direction:column;transition:transform .2s,box-shadow .2s,border-color .2s}
  .service:hover{transform:translateY(-3px);box-shadow:0 14px 34px rgba(20,33,61,.08);border-color:#cfd9d4}
  .icon{width:46px;height:46px;border-radius:10px;background:var(--accent-tint);color:var(--accent);display:grid;place-items:center;margin-bottom:18px;flex:none}
  .service h3{font-size:21px;margin-bottom:8px}
  .service p{color:var(--ink-soft);font-size:15.5px;margin-bottom:16px}
  .service ul{list-style:none;display:grid;gap:7px;margin-top:auto;padding-top:16px;border-top:1px dashed var(--line)}
  .service li{font-size:14.5px;padding-left:20px;position:relative}
  .service li::before{content:"";position:absolute;left:2px;top:9px;width:8px;height:8px;border-radius:2px;background:var(--gold)}
  @media(max-width:960px){.services{grid-template-columns:1fr 1fr}}
  @media(max-width:620px){.services{grid-template-columns:1fr}}

  /* why */
  .why{display:grid;grid-template-columns:repeat(4,1fr);gap:28px}
  .why div{border-top:3px solid var(--gold);padding-top:20px}
  .why h3{font-size:20px;margin-bottom:8px}
  .why p{font-size:15.5px;color:var(--ink-soft)}
  @media(max-width:900px){.why{grid-template-columns:1fr 1fr}}
  @media(max-width:520px){.why{grid-template-columns:1fr}}

  /* about */
  .about{max-width:880px}
  .about img{border-radius:16px;aspect-ratio:4/5;object-fit:cover;object-position:center;width:100%;box-shadow:0 18px 44px rgba(20,33,61,.14)}
  .about h2{font-size:clamp(30px,3.8vw,42px);margin:10px 0 6px}
  .about .role{font-weight:700;color:var(--accent);margin-bottom:18px}
  .about p{color:var(--ink-soft);margin-bottom:16px}
  .timeline{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin:24px 0 6px}
  .timeline div{background:#fff;border:1px solid var(--line);border-radius:10px;padding:14px 16px}
  .timeline strong{display:block;font-family:'Source Serif 4',Georgia,serif;font-size:18px}
  .timeline span{font-size:13px;color:var(--ink-soft)}
  .creds{display:flex;gap:10px;flex-wrap:wrap;margin-top:18px}
  .creds span{font-size:13px;font-weight:600;padding:7px 14px;border-radius:999px;background:var(--ink);color:#fff}
  
  @media(max-width:520px){.timeline{grid-template-columns:1fr}}

  /* industries */
  .inds{display:flex;flex-wrap:wrap;gap:12px;justify-content:center;max-width:920px;margin:0 auto}
  .inds span{background:var(--card);border:1px solid var(--line);border-radius:999px;padding:12px 22px;font-weight:500;font-size:15.5px}
  .ind-note{text-align:center;color:var(--ink-soft);margin-top:28px;font-size:16px}
  .ind-note a{color:var(--accent);font-weight:600}

  /* region band */
  .band{background:linear-gradient(90deg,rgba(20,33,61,.8) 0%,rgba(20,33,61,.5) 48%,rgba(20,33,61,.18) 100%),url(blue-ridge.jpg) center 58%/cover no-repeat var(--ink);color:#fff;padding:104px 0}
  .band-grid{display:grid;grid-template-columns:1.1fr 1fr;gap:56px;align-items:center}
  .band h2{font-size:clamp(28px,3.4vw,38px);margin:10px 0 16px}
  .band h2,.band p,.band .eyebrow{text-shadow:0 1px 12px rgba(10,18,36,.55)}
  .band .eyebrow{color:#e0b46a}
  .band p{color:#e3e8f1}
  .regions{display:grid;grid-template-columns:1fr 1fr;gap:14px}
  .regions div{border:1px solid rgba(255,255,255,.22);border-radius:12px;padding:20px 22px;background:rgba(20,33,61,.72);backdrop-filter:blur(4px)}
  .regions strong{display:block;font-family:'Source Serif 4',Georgia,serif;font-size:20px}
  .regions span{font-size:14px;color:#cfd6e4}
  @media(max-width:860px){.band-grid{grid-template-columns:1fr;gap:36px}.band{background:linear-gradient(180deg,rgba(20,33,61,.78),rgba(20,33,61,.5)),url(blue-ridge.jpg) center/cover no-repeat var(--ink)}}

  /* steps */
  .steps{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;counter-reset:s}
  .step{padding:28px;border-top:3px solid var(--accent);background:var(--card);border-radius:0 0 14px 14px;border-left:1px solid var(--line);border-right:1px solid var(--line);border-bottom:1px solid var(--line)}
  .step::before{counter-increment:s;content:"0" counter(s);font-family:'Source Serif 4',Georgia,serif;font-size:34px;color:var(--gold);display:block;margin-bottom:8px}
  .step h3{font-size:20px;margin-bottom:6px}
  .step p{color:var(--ink-soft);font-size:16px}
  @media(max-width:760px){.steps{grid-template-columns:1fr}}

  /* tax dates */
  .dates{display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
  .date{background:var(--card);border:1px solid var(--line);border-radius:14px;padding:22px}
  .date .when{display:flex;align-items:baseline;gap:10px;padding-bottom:12px;margin-bottom:12px;border-bottom:1px dashed var(--line)}
  .date .when strong{font-family:Inter,system-ui,sans-serif;font-weight:600;font-size:23px;letter-spacing:-.01em;color:var(--accent);line-height:1}
  .date .when span{font-size:13px;color:var(--ink-soft)}
  .date h3{font-size:18px;margin-bottom:6px}
  .date p{font-size:14.5px;color:var(--ink-soft)}
  .dates-note{font-size:13.5px;color:var(--ink-soft);margin-top:22px}
  @media(max-width:960px){.dates{grid-template-columns:1fr 1fr}}
  @media(max-width:520px){.dates{grid-template-columns:1fr}}

  /* mobile contact bar */
  .mbar{display:none}
  @media(max-width:700px){
    .mbar{display:grid;grid-template-columns:1fr 1fr;position:fixed;left:0;right:0;bottom:0;z-index:40;background:#fff;border-top:1px solid var(--line);padding:10px 12px calc(10px + env(safe-area-inset-bottom));gap:10px}
    .mbar a{text-align:center;padding:12px;font-size:15px}
    body{padding-bottom:72px}
  }

  /* faq */
  .faq{max-width:820px;display:grid;gap:12px;margin:0 auto}
  details{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:0 24px}
  summary{cursor:pointer;list-style:none;padding:20px 0;font-weight:600;font-size:17px;display:flex;justify-content:space-between;gap:16px}
  summary::-webkit-details-marker{display:none}
  summary::after{content:"+";font-size:24px;line-height:1;color:var(--accent);flex:none}
  details[open] summary::after{content:"\2013"}
  details p{color:var(--ink-soft);padding-bottom:20px;font-size:16px}

  /* contact */
  .contact{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:start}
  .contact-info{display:grid;gap:22px}
  .contact-item{display:flex;gap:14px;align-items:center}
  .contact-item .icon{margin:0}
  .contact-item strong{display:block;font-size:14px;color:var(--ink-soft);font-weight:500}
  .contact-item a,.contact-item .val{font-size:18px;font-weight:600;text-decoration:none}
  .contact-item a:hover{color:var(--accent)}
  .cta-box{background:var(--ink);color:#fff;border-radius:16px;padding:40px}
  .cta-box h3{font-size:28px;margin-bottom:12px}
  .cta-box p{color:#cfd6e4;margin-bottom:26px}
  .cta-box .row{display:flex;gap:12px;flex-wrap:wrap}
  .cta-box .btn{background:var(--gold);color:var(--ink) !important}
  .cta-box .btn:hover{background:#cf9d4b}
  .cta-box .btn.line{background:transparent;color:#fff !important;border:1.5px solid rgba(255,255,255,.5);padding:11.5px 22px}
  .cta-box .btn.line:hover{background:#fff;color:var(--ink) !important}
  @media(max-width:860px){.contact{grid-template-columns:1fr}}

  footer{background:var(--ink);color:#aeb8cc;padding:56px 0 28px;font-size:14.5px}
  .foot{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:36px}
  .foot h4{color:#fff;font-family:Inter,sans-serif;font-size:13px;letter-spacing:.12em;text-transform:uppercase;margin-bottom:14px}
  .foot ul{list-style:none;display:grid;gap:8px}
  .foot a{text-decoration:none}
  .foot a:hover{color:#fff}
  .foot .logo-text{color:#fff}.foot .logo-text small{color:#aeb8cc}
  .foot .mark{background:#fff;color:var(--ink)}
  .foot p{margin-top:16px;max-width:300px}
  .legal{border-top:1px solid rgba(255,255,255,.12);margin-top:40px;padding-top:22px;display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;font-size:13px}
  @media(max-width:820px){.foot{grid-template-columns:1fr 1fr}}
  @media(max-width:480px){.foot{grid-template-columns:1fr}}

  /* ---- hero identity ---- */
  .loc-chip{display:inline-flex;align-items:center;gap:8px;background:#fff;border:1px solid var(--line);border-radius:999px;padding:7px 14px 7px 10px;font-size:14px;font-weight:600;color:var(--ink)}
  .loc-chip svg{color:var(--accent);flex:none}
  .loc-chip span{color:var(--ink-soft);font-weight:500}
  .hero h1{margin:18px 0 20px}
  img{height:auto}
  .hero h1 .firm{display:block;font-size:clamp(38px,4.8vw,58px);line-height:1.06;color:var(--ink);letter-spacing:-.015em}
  .hero h1 .firm span{white-space:nowrap}
  .hero h1 .tag{display:block;font-size:clamp(22px,2.5vw,30px);line-height:1.25;color:var(--ink-soft);margin-top:14px;font-weight:600}
  .hero h1 .tag em{font-style:normal;color:var(--accent)}
  @media(max-width:640px){.loc-chip span{display:none}}

  /* ---- service card links ---- */
  .service .more{display:inline-flex;align-items:center;gap:6px;margin-top:18px;font-size:15px;font-weight:600;color:var(--accent);text-decoration:none}
  .service .more:hover{text-decoration:underline}

  /* ---- service pages ---- */
  .page-hero{padding:56px 0 60px;background:#f2f0ea;border-bottom:1px solid var(--line)}
  .crumbs{font-size:14px;color:var(--ink-soft);margin-bottom:22px}
  .crumbs a{text-decoration:none;color:var(--ink-soft)}
  .crumbs a:hover{color:var(--accent)}
  .crumbs span{margin:0 8px;color:#a9aebb}
  .page-hero h1{font-size:clamp(34px,4.6vw,52px);margin:12px 0 18px;max-width:820px}
  .page-hero .lead{font-size:19px;color:var(--ink-soft);max-width:720px;margin-bottom:28px}
  .page-hero .actions{display:flex;gap:12px;flex-wrap:wrap}
  .page-body{padding:72px 0 84px}
  .page-grid{display:grid;grid-template-columns:1fr 340px;gap:64px;align-items:start}
  .prose h2{font-size:clamp(26px,3vw,32px);margin:48px 0 16px}
  .prose h2:first-child{margin-top:0}
  .prose p{color:var(--ink-soft);margin-bottom:16px;font-size:17.5px}
  .checks{list-style:none;display:grid;grid-template-columns:1fr 1fr;gap:12px 24px;margin-top:6px}
  .checks li{position:relative;padding-left:30px;font-size:16px}
  .checks li::before{content:"\2713";position:absolute;left:0;top:1px;width:20px;height:20px;border-radius:50%;background:var(--accent-tint);color:var(--accent);font-size:11px;font-weight:700;display:grid;place-items:center}
  .dots{list-style:none;display:grid;gap:10px;margin-top:6px}
  .dots li{position:relative;padding-left:22px;font-size:16.5px;color:var(--ink-soft)}
  .dots li::before{content:"";position:absolute;left:4px;top:10px;width:8px;height:8px;border-radius:2px;background:var(--gold)}
  .mini-steps{display:grid;grid-template-columns:repeat(3,1fr);gap:16px;margin-top:8px;counter-reset:m}
  .mini-steps div{background:var(--card);border:1px solid var(--line);border-top:3px solid var(--accent);border-radius:0 0 12px 12px;padding:20px}
  .mini-steps div::before{counter-increment:m;content:"0" counter(m);font-family:'Source Serif 4',Georgia,serif;font-weight:700;font-size:26px;color:var(--gold);display:block;margin-bottom:6px}
  .mini-steps h3{font-size:18px;margin-bottom:4px}
  .mini-steps p{font-size:15px;color:var(--ink-soft);margin:0}
  .prose .faq{max-width:none;margin-top:8px}
  .side{position:sticky;top:96px;background:var(--ink);color:#fff;border-radius:16px;overflow:hidden}
  .side img{width:100%;aspect-ratio:1/1;object-fit:cover;object-position:center top}
  .side .in{padding:26px}
  .side h3{font-size:22px;margin-bottom:4px}
  .side .role{color:#e0b46a;font-weight:700;font-size:14px;margin-bottom:14px}
  .side p{color:#cfd6e4;font-size:15px;margin-bottom:18px}
  .side .btn{display:block;text-align:center;margin-bottom:10px}
  .side .btn.gold{background:var(--gold);color:var(--ink) !important}
  .side .btn.gold:hover{background:#cf9d4b}
  .side .btn.line{background:transparent;border:1.5px solid rgba(255,255,255,.45)}
  .side .btn.line:hover{background:#fff;color:var(--ink) !important}
  .side small{display:block;text-align:center;color:#aeb8cc;font-size:13px;margin-top:6px}
  .related{padding:72px 0;background:#f2f0ea;border-top:1px solid var(--line)}
  .related h2{font-size:clamp(26px,3vw,34px);margin:8px 0 26px}
  .rel-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}
  .rel-grid a{display:flex;justify-content:space-between;align-items:center;gap:10px;background:#fff;border:1px solid var(--line);border-radius:12px;padding:16px 18px;text-decoration:none;font-weight:600;font-size:15.5px;transition:border-color .2s,transform .2s}
  .rel-grid a:hover{border-color:var(--accent);transform:translateY(-2px)}
  .rel-grid a span{color:var(--accent)}
  @media(max-width:980px){.page-grid{grid-template-columns:1fr;gap:44px}.side{position:static;max-width:460px}.rel-grid{grid-template-columns:1fr 1fr}}
  @media(max-width:620px){.checks{grid-template-columns:1fr}.mini-steps{grid-template-columns:1fr}.rel-grid{grid-template-columns:1fr}}
  .notfound{padding:110px 0;text-align:center}
  .notfound h1{font-size:clamp(34px,4.6vw,50px);margin:12px 0 14px}
  .notfound p{color:var(--ink-soft);margin-bottom:28px}