/* Typography and final theme. Responsive geometry is in layout.css. */
@font-face{font-family:CenterSans;src:url('/assets/fonts/center-sans.woff2') format('woff2');font-weight:100 900;font-style:normal;font-display:swap}
:root{--olive:#4c6434;--olive-dark:#354625;--brown:#8a704c;--ink:#222720;--muted:#555d51;--cream:#f3efe7;--paper:#faf9f7;--line:#d9ddd3;--sidebar:226px;--radius:14px}
body{font-family:CenterSans,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;font-size:17px;font-weight:400;line-height:1.75}h1,h2,h3{font-weight:700;line-height:1.4;letter-spacing:-.035em;text-wrap:pretty}h1{font-size:clamp(40px,3.7vw,56px)}h2{font-size:clamp(30px,2.65vw,40px)}h3{font-size:24px;font-weight:650}p{line-height:1.85}small{font-size:14px}.wrap{padding-left:52px;padding-right:52px}.section{padding-top:104px;padding-bottom:104px}.eyebrow{font-size:13px;font-weight:650;line-height:1.5;letter-spacing:.11em;color:var(--olive)}.text-link{font-size:16px;font-weight:600;line-height:1.6}.text-link span,.button span{font-size:22px;line-height:1}.button{font-size:16px;font-weight:650;line-height:1.6;min-height:56px;padding:15px 22px;border-radius:7px}.small-note{font-size:13px;line-height:1.85}.section-desc{font-size:17px;line-height:1.85;max-width:390px}
.sidebar{padding:36px 26px 25px}.brand-original{max-width:174px}.center-label{font-size:15px;font-weight:600;line-height:1.6;margin-bottom:30px}.center-label:before{font-size:12px;font-weight:500;line-height:1.6}.nav-link{font-size:17px;font-weight:600;line-height:1.6;padding:16px 0}.nav-link span{font-size:17px}.side-cta{font-size:15px;font-weight:600;line-height:1.6;border-radius:7px;padding:13px 15px}.side-phone{font-size:18px;font-weight:600;line-height:1.6}.official-link{font-size:12px;line-height:1.7}.topline{font-size:12px;line-height:1.5}.topline a{font-size:14px;font-weight:600}.crumb{font-size:13px;line-height:1.6;padding-left:52px;padding-right:52px}
.hero{grid-template-columns:50% 50%;min-height:638px}.hero-copy{padding:76px 30px 58px 52px;justify-content:center}.hero .eyebrow{font-size:13px;margin-bottom:30px}.hero-pretitle{font-size:17px;font-weight:600;line-height:1.7;margin-bottom:18px}.hero h1{font-size:clamp(42px,3.65vw,56px);font-weight:750;line-height:1.33;white-space:normal;letter-spacing:-.05em}.hero-desc{font-size:18px;font-weight:450;line-height:1.85;margin-top:27px}.hero .hero-actions{gap:23px;margin-top:36px}.photo-caption>span{font-size:28px;font-weight:600;line-height:1.5}.photo-caption small{font-size:10px;line-height:1.6}.hero-caption{display:none}.quick-paths>a{padding:31px 27px;gap:16px}.path-no{font-size:13px;font-weight:600;line-height:1.7}.quick-paths small{font-size:14px;line-height:1.7;margin-bottom:8px}.quick-paths strong{font-size:23px;font-weight:650;line-height:1.5}.quick-paths>a>span:last-child{font-size:25px}
.featured-practices{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;padding-top:56px}.featured-practice{background:#fff;border:1px solid var(--line);border-radius:var(--radius);padding:30px 32px;display:flex;flex-direction:column;align-items:flex-start}.featured-practice h2{font-size:27px;line-height:1.45;margin-bottom:15px}.featured-practice>p:not(.eyebrow){font-size:16px;line-height:1.85;margin-bottom:22px}.featured-practice .text-link{margin-top:auto}.featured-practice .eyebrow{margin-bottom:15px}.practice-list>a{grid-template-columns:28px 245px 1fr 24px;padding:29px 0;gap:20px}.practice-list h3{font-size:23px;font-weight:650;line-height:1.5}.practice-list p{font-size:16px;line-height:1.85}.list-no{font-size:13px;line-height:1.7}.practice-list>a>span:last-child{font-size:26px}
.deadline-section{padding-top:0}.deadline-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.deadline-card{border:1px solid var(--line);background:#fff;border-radius:var(--radius);padding:30px}.deadline-card .period{font-size:42px;font-weight:700;color:var(--olive);line-height:1.25;margin-bottom:17px}.deadline-card h3{font-size:22px;margin-bottom:15px}.deadline-card p{font-size:16px;line-height:1.85}.deadline-note{margin-top:25px;font-size:14px;line-height:1.9}.deadline-links{display:flex;gap:24px;flex-wrap:wrap;margin-top:22px}
.case-grid{gap:24px}.case-card{border:1px solid var(--line);border-top:3px solid var(--olive);border-radius:var(--radius);padding:29px 26px 25px}.case-meta{font-size:12px;font-weight:550;line-height:1.7}.case-meta span:last-child{color:var(--olive)}.tags span{font-size:13px;font-weight:550;line-height:1.6;padding:5px 10px;border-radius:5px}.case-card>.client-side{font-size:13px;font-weight:500;line-height:1.7;margin-bottom:13px}.case-card h3{font-size:24px;font-weight:650;line-height:1.5}.case-card>p:not(.client-side){font-size:16px;line-height:1.85}.case-bottom>span{font-size:13px;font-weight:500;line-height:1.7}.case-bottom .text-link{font-size:14px}.case-bottom .text-link span{font-size:21px}.approach-photo{border-radius:var(--radius);overflow:hidden}.approach-photo small{font-size:12px;line-height:1.6}.numbered article>span{font-size:13px;font-weight:600;line-height:1.8}.numbered h3{font-size:23px;line-height:1.5}.numbered p{font-size:16px;line-height:1.85}
.people-grid.four,.people-grid.three{grid-template-columns:repeat(4,minmax(0,1fr));gap:48px 24px}.portrait{border-radius:12px;aspect-ratio:2/2.75}.person-card>h3{font-size:27px;font-weight:700;line-height:1.4;margin-top:21px}.person-card h3 small{display:block;font-size:15px;font-weight:500;line-height:1.65;margin:7px 0 0;color:#4b5545}.person-card>.person-note{font-size:15px;font-weight:500;line-height:1.7;margin-top:16px;color:var(--olive)}.person-badge{font-size:14px;font-weight:500;line-height:1.75;margin-top:10px;color:#596052}.tax-placeholder{border-radius:12px}.tax-placeholder>span{font-size:13px;font-weight:600;line-height:1.6}.research-band{padding:78px 0}.research-inner>.eyebrow{font-size:13px;color:#dbe3ce}.research-inner h2{font-size:36px;line-height:1.45}.research-inner h3{font-size:20px;font-weight:550;line-height:1.85}.research-inner p{font-size:15px;line-height:1.8;color:#e4e9dd}.research-inner .text-link{font-size:14px;color:#fff}
.guide-top{font-size:14px;font-weight:550;line-height:1.7;color:var(--olive)}.guide-card h3{font-size:25px;line-height:1.5}.guide-card>p{font-size:16px;line-height:1.85}.guide-card>.text-link{font-size:15px}.contact-band{padding-top:72px;padding-bottom:72px}.contact-band h2{font-size:40px;line-height:1.4}.contact-band p{font-size:17px;line-height:1.85}.contact-band .eyebrow{font-size:13px;line-height:1.5}.band-phone{font-size:30px;font-weight:600;line-height:1.6}.contact-band>div:last-child{min-width:285px}
footer{background:#273027;color:#fff;padding-top:72px}.footer-top{border-color:#606b59}.footer-top .eyebrow{font-size:12px;color:#d2ddc7}.footer-top h2{font-size:34px;font-weight:650;line-height:1.45}.footer-contact>a:first-child{font-size:32px;font-weight:550;line-height:1.6}.footer-contact p{font-size:15px;line-height:1.85;color:#d4dccf}.footer-contact>a:last-child{font-size:15px;line-height:1.7}.footer-details p{font-size:13px;line-height:1.95;color:#d4dccf}.footer-details>div{font-size:13px;line-height:1.8}.copyright{font-size:11px;line-height:1.7;color:#b5c0ae}
.page-intro{padding-top:60px;padding-bottom:70px}.page-intro h1{font-size:clamp(40px,3.6vw,54px);font-weight:750;line-height:1.4}.intro-desc{font-size:18px;line-height:1.85;max-width:900px}.service-index{gap:24px;border:0}.service-index>a,.service-index>a:nth-child(even){border:1px solid var(--line);border-radius:var(--radius);padding:34px;background:#fff}.service-index h2{font-size:30px;font-weight:650;line-height:1.45}.service-index p:not(.eyebrow){font-size:17px;line-height:1.85}.service-index .eyebrow{font-size:13px}.service-index>a:last-child:nth-child(odd){grid-column:1/-1}.service-name{font-size:19px;font-weight:600;line-height:1.7}.service-hero-layout{grid-template-columns:minmax(0,1fr) 255px;gap:42px}.service-hero h1{font-size:clamp(36px,3.2vw,50px);line-height:1.45}.service-hero .intro-desc{font-size:18px;line-height:1.85}.service-hero aside{border-radius:var(--radius)}.service-hero aside h2{font-size:25px;line-height:1.5}.service-hero aside>p:not(.eyebrow){font-size:15px;line-height:1.8}.service-count{font-size:58px;font-weight:400;line-height:1.3}.service-count small{font-size:15px;font-weight:400;line-height:1.6}.item-number{font-size:14px;font-weight:600;line-height:1.7}.three-columns h3{font-size:25px;line-height:1.45}.three-columns p{font-size:17px;line-height:1.85}.prep-layout h2{font-size:36px;line-height:1.45}.prep-layout p{font-size:16px;line-height:1.85}.check-list li{font-size:17px;line-height:1.8}.faq-list summary{font-size:20px;font-weight:600;line-height:1.7}.faq-list summary span{font-size:25px;line-height:1.5}.faq-list details p{font-size:17px;line-height:1.9}
.search-form label{font-size:15px;font-weight:550;line-height:1.7}.search-form input{font-size:18px;line-height:1.7}.search-form button{font-size:16px;font-weight:600;line-height:1.6}.filter-group button{font-size:15px;font-weight:550;line-height:1.6;border-radius:24px;padding:11px 18px;min-height:46px}.results-heading{font-size:15px;line-height:1.7}.results-heading strong{font-weight:650}.reset-search{font-size:14px;line-height:1.7}.empty-state h2{font-size:28px;line-height:1.5}.article-layout{grid-template-columns:minmax(0,1fr) 290px;gap:52px}.prose h2{font-size:29px;line-height:1.5}.prose p{font-size:18px;line-height:1.95}.prose .eyebrow{font-size:13px;font-weight:600;line-height:1.5}.number-facts dt{font-size:30px;font-weight:600;line-height:1.5}.number-facts dd{font-size:16px;line-height:1.8}.role-list strong{font-size:17px;font-weight:650;line-height:1.7;min-width:62px}.role-list span{font-size:16px;line-height:1.85}.case-status{border-radius:var(--radius)}.case-status h2{font-size:26px;line-height:1.5}.case-status dt{font-size:14px;font-weight:550;line-height:1.7}.case-status dd{font-size:16px;line-height:1.85}.case-status>p:not(.eyebrow){font-size:14px;line-height:1.8}.case-status .button{font-size:15px}.source-note{border-radius:12px}.source-note h2{font-size:21px;line-height:1.6}.source-note p,.prose .source-note p{font-size:14px;line-height:1.9}.source-note .text-link{font-size:14px}.related-practice>.text-link{font-size:16px}.info-panel{border-radius:var(--radius)}.info-panel h2{font-size:29px;line-height:1.5}.info-panel p{font-size:17px;line-height:1.85}.info-panel .text-link{font-size:15px}.profile-photo{border-radius:var(--radius);overflow:hidden}.profile-hero .person-note{font-size:17px;font-weight:550;line-height:1.7}.profile-hero h1{font-size:50px;font-weight:750;line-height:1.4}.profile-hero h1 small{font-size:19px;font-weight:550;line-height:1.6}.profile-badge{font-size:17px;font-weight:500;line-height:1.75}.profile-hero .intro-desc{font-size:18px;line-height:1.85}.profile-details h2{font-size:29px;line-height:1.5}.plain-list li{font-size:17px;line-height:1.9}
.contact-choice{border-radius:var(--radius);min-height:325px}.contact-choice .eyebrow{font-size:13px}.contact-choice h2{font-size:27px;line-height:1.5}.contact-choice strong{font-size:29px;font-weight:600;line-height:1.5;white-space:normal;overflow-wrap:anywhere}.contact-choice>p{font-size:16px;line-height:1.85}.contact-choice .text-link{font-size:15px}.interactive-checklist label{font-size:17px;line-height:1.8}.interactive-checklist>p{font-size:15px;font-weight:550;line-height:1.7}.location>img,.about-photo img{border-radius:var(--radius)}.location h2{font-size:36px;line-height:1.45}.location p{font-size:17px;line-height:1.85}
@media(min-width:1600px){:root{--sidebar:238px}.wrap{padding-left:72px;padding-right:72px}.hero-copy{padding-left:72px}.hero{min-height:680px}.hero .hero-actions{flex-direction:column;align-items:flex-start}.hero h1{font-size:56px}}
@media(max-width:1220px){:root{--sidebar:202px}.sidebar{padding-left:22px;padding-right:22px}.wrap{padding-left:40px;padding-right:40px}.hero-copy{padding-left:40px;padding-right:24px}.hero h1{font-size:44px}.hero-pretitle{font-size:16px}.hero-desc{font-size:17px}.hero-desc br{display:none}.quick-paths>a{padding:27px 21px}.quick-paths strong{font-size:21px}.quick-paths small{font-size:13px}.practice-list>a{grid-template-columns:24px 214px 1fr 22px;gap:16px}.practice-list h3{font-size:21px}.practice-list p{font-size:15px}.case-card{padding:25px 21px}.case-card h3{font-size:22px}.case-card>p:not(.client-side){font-size:15px}.service-hero h1{font-size:39px}.service-hero-layout{grid-template-columns:minmax(0,1fr) 225px;gap:30px}.service-hero .intro-desc{font-size:17px}.contact-choice h2{font-size:24px}.contact-choice strong{font-size:25px}.article-layout{grid-template-columns:minmax(0,1fr) 260px;gap:32px}.research-inner h3{font-size:18px}}
@media(min-width:810px) and (max-width:1199.98px){.people-grid.four,.people-grid.three{grid-template-columns:repeat(3,minmax(0,1fr));gap:42px 24px}}
@media(max-width:1000px){:root{--sidebar:0px}.sidebar{height:85px;width:100%;padding:14px 30px}.center-label{font-size:14px;margin:0 0 0 24px}.menu-toggle{font-size:14px;font-weight:600;line-height:1.6}.menu-toggle span{font-size:24px;line-height:1}.nav-link{font-size:19px}.hero h1{font-size:44px}.hero{min-height:610px}.topline{font-size:11px}.section{padding-top:86px;padding-bottom:86px}.deadline-section{padding-top:0}.featured-practices{padding-top:40px}}
@media(max-width:809.98px){.people-grid.four,.people-grid.three{grid-template-columns:repeat(2,minmax(0,1fr));gap:38px 24px}}
@media(max-width:760px){.wrap{padding-left:24px;padding-right:24px}.sidebar{height:75px;padding:12px 22px}.center-label{font-size:12px;margin-left:18px}.menu-toggle{font-size:0}.menu-toggle span{font-size:24px}.nav-link{font-size:19px;padding:16px 0}.topline{font-size:9px}.hero{grid-template-columns:1fr;min-height:0}.hero-copy{padding:43px 24px 38px}.hero .eyebrow{font-size:12px;margin-bottom:26px}.hero-pretitle{font-size:15px;margin-bottom:17px}.hero h1{font-size:38px;font-weight:750;line-height:1.37;letter-spacing:-.04em}.hero-desc{font-size:17px;line-height:1.8;margin-top:24px}.hero .hero-actions{flex-direction:column;align-items:flex-start;gap:20px;margin-top:30px}.hero .button{font-size:16px;min-height:54px;padding:14px 18px;gap:28px}.hero .text-link{font-size:15px;gap:24px}.hero-photo{aspect-ratio:1.55}.photo-caption>span{font-size:24px;line-height:1.45}.photo-caption small{font-size:9px}.quick-paths>a{padding:25px 24px;gap:18px}.quick-paths strong{font-size:23px}.quick-paths small{font-size:14px}.path-no{font-size:13px}.section{padding-top:64px;padding-bottom:64px}.section-heading h2{font-size:32px;line-height:1.4}.section-heading .eyebrow,.eyebrow{font-size:12px}.section-desc{font-size:16px}.section-desc .text-link{font-size:15px}.button{font-size:16px;min-height:54px}.text-link{font-size:15px}.small-note{font-size:13px}.featured-practices{grid-template-columns:1fr;padding-top:32px;gap:18px}.featured-practice{padding:27px 25px}.featured-practice h2{font-size:25px}.practice-list>a{grid-template-columns:22px 1fr 22px;gap:0 14px;padding:26px 0}.practice-list h3{font-size:23px}.practice-list p{font-size:16px;padding-top:13px}.list-no{font-size:13px}.deadline-section{padding-top:0}.deadline-grid{grid-template-columns:1fr;gap:18px}.deadline-card{padding:27px 25px}.deadline-card .period{font-size:36px}.deadline-card h3{font-size:23px}.deadline-card p,.deadline-note{font-size:16px}.case-card{padding:28px 25px}.case-card h3{font-size:24px;line-height:1.5}.case-card>p:not(.client-side){font-size:16px}.case-meta{font-size:12px}.case-card>.client-side,.tags span{font-size:13px}.case-bottom>span{font-size:14px}.case-bottom .text-link{font-size:15px}.approach h2{font-size:31px}.numbered h3{font-size:23px}.numbered p{font-size:16px}.numbered article>span{font-size:13px}.people-grid.four,.people-grid.three{gap:36px 18px}.person-card>h3{font-size:25px;font-weight:700;line-height:1.4;margin-top:18px}.person-card h3 small{font-size:14px}.person-card>.person-note{font-size:14px;line-height:1.75;margin-top:14px}.person-badge{font-size:13px}.tax-placeholder>span{font-size:11px}.research-band{padding:54px 0}.research-inner h2{font-size:32px;line-height:1.4}.research-inner>.eyebrow{font-size:12px}.research-inner h3{font-size:19px;line-height:1.8}.research-inner .text-link{font-size:14px}.guide-card h3{font-size:25px}.guide-card>p{font-size:16px}.guide-card>.text-link{font-size:15px}.contact-band{padding-top:57px;padding-bottom:57px}.contact-band h2{font-size:34px}.contact-band p{font-size:17px}.contact-band .eyebrow{font-size:12px}.contact-band>div:last-child{min-width:0;margin-top:28px}.band-phone{font-size:29px}.crumb{font-size:12px;padding:21px 24px 0}.page-intro{padding-top:40px;padding-bottom:48px}.page-intro .eyebrow{font-size:12px}.page-intro h1{font-size:35px;line-height:1.45}.intro-desc{font-size:17px}.service-index{gap:19px}.service-index>a,.service-index>a:nth-child(even){padding:29px 25px}.service-index>a:last-child:nth-child(odd){grid-column:auto}.service-index .eyebrow{font-size:12px}.service-index h2{font-size:28px}.service-index p:not(.eyebrow){font-size:16px}.service-index .text-link{font-size:15px}.service-name{font-size:17px}.service-hero h1{font-size:34px;line-height:1.5}.service-hero .eyebrow{font-size:12px}.service-hero .intro-desc{font-size:17px}.service-hero .button,.service-hero .text-link{font-size:15px}.service-hero aside .eyebrow{font-size:10px}.service-hero aside h2{font-size:23px}.service-hero aside>p:not(.eyebrow){font-size:14px}.service-count{font-size:40px}.service-count small{font-size:13px}.three-columns h3{font-size:25px}.three-columns p{font-size:17px}.item-number{font-size:14px}.prep-layout h2{font-size:31px}.prep-layout p,.check-list li{font-size:16px}.faq-list summary{font-size:19px}.faq-list summary span{font-size:24px}.faq-list details p{font-size:17px}.search-form label{font-size:14px}.search-form input{font-size:17px}.search-form button{font-size:15px}.filter-group button{font-size:14px;padding:10px 14px}.results-heading{font-size:14px}.reset-search{font-size:13px}.article-layout{grid-template-columns:1fr;gap:30px}.prose h2{font-size:28px}.prose p{font-size:17px}.prose .eyebrow{font-size:12px}.prose .source-note p{font-size:14px}.role-list strong{font-size:17px;min-width:60px}.role-list span{font-size:16px}.case-status h2{font-size:26px}.case-status dt{font-size:14px}.case-status dd{font-size:16px}.case-status>p:not(.eyebrow){font-size:14px}.case-status .button{font-size:15px}.related-practice>.text-link{font-size:16px}.info-panel h2{font-size:26px}.info-panel p{font-size:16px}.profile-hero .person-note{font-size:16px}.profile-hero h1{font-size:40px}.profile-hero h1 small{font-size:17px}.profile-hero .intro-desc{font-size:17px}.profile-badge{font-size:16px}.profile-details h2{font-size:28px}.plain-list li{font-size:17px}.contact-choice{min-height:240px}.contact-choice .eyebrow{font-size:12px}.contact-choice h2{font-size:27px}.contact-choice strong{font-size:30px;overflow-wrap:normal}.contact-choice>p{font-size:16px}.contact-choice .text-link{font-size:15px}.interactive-checklist label{font-size:17px}.location h2{font-size:32px}.location p{font-size:17px}.mobile-contact{min-height:60px}.mobile-contact a{font-size:15px;font-weight:600;line-height:1.6;padding:17px 12px}.mobile-contact span{padding-left:15px}footer{padding:54px 24px 100px}.footer-top h2{font-size:30px}.footer-top .eyebrow{font-size:11px}.footer-contact>a:first-child{font-size:30px}.footer-contact p,.footer-contact>a:last-child{font-size:15px}.footer-details p,.footer-details>div{font-size:13px}.copyright{font-size:11px}}
@media(max-width:370px){.hero h1{font-size:32px}.hero-pretitle{font-size:14px}.hero-desc{font-size:16px}.center-label{font-size:11px;margin-left:12px}.page-intro h1,.service-hero h1{font-size:31px}.section-heading h2{font-size:30px}.person-card>h3{font-size:24px}.person-card h3 small,.person-card>.person-note{font-size:13px}.contact-choice strong{font-size:27px}.profile-hero h1{font-size:36px}}
@media print{body{font-size:12pt}.prose p{font-size:11pt}.deadline-grid,.featured-practices{display:block}.deadline-card{break-inside:avoid}}