:root{--bg:#070b1a;--bg2:#0c1228;--bg3:#121a34;--cyan:#00d4ff;--cyan2:rgba(0,212,255,.14);--text:#eef2ff;--muted:#8a96b5;--muted2:#b0bad4;--rule:#1e2a48;--serif:Georgia,Palatino,serif;--sans:system-ui,-apple-system,sans-serif;--mono:ui-monospace,Menlo,monospace}
*{box-sizing:border-box}html{background:var(--bg);scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--text);font:15px/1.55 var(--sans);-webkit-font-smoothing:antialiased}
a{color:inherit;text-decoration:none}img{max-width:100%;display:block}button{font:inherit;color:inherit;background:none;border:0;cursor:pointer}
.wrap{max-width:1100px;margin:0 auto;padding:0 24px}

/* NAV */
.nav{position:sticky;top:0;z-index:100;background:rgba(7,11,26,.9);backdrop-filter:blur(14px);border-bottom:1px solid rgba(255,255,255,.06)}
.nav-in{max-width:1100px;margin:0 auto;padding:0 24px;height:56px;display:flex;align-items:center;justify-content:space-between;gap:16px}
.brand{display:flex;align-items:center;gap:10px;font:600 11px/1 var(--mono);letter-spacing:.06em}
.brand img{width:28px;height:28px}.brand em{color:var(--cyan);font-style:normal}
.nav nav{display:flex;align-items:center;gap:1px}
.nav nav>a{font:500 10px/1 var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--muted);padding:8px 11px;border-radius:2px;transition:.15s}
.nav nav>a:hover,.nav nav>a[aria-current=page]{color:#fff;background:rgba(255,255,255,.04)}
.portal{color:var(--cyan)!important;border:1px solid rgba(0,212,255,.4)!important;margin-left:6px;padding:7px 12px!important}
.portal:hover{background:var(--cyan2)!important}
.nav-toggle{display:none;font-size:20px;color:#fff;padding:4px}

/* HERO denser */
.hero{padding:64px 0 56px;position:relative;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background:radial-gradient(ellipse 60% 50% at 78% 12%,rgba(0,212,255,.07),transparent 55%);pointer-events:none}
.hero-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:40px;align-items:center;position:relative}
.eyebrow{font:600 9px/1 var(--mono);letter-spacing:.15em;color:var(--cyan);text-transform:uppercase;margin:0 0 12px}
.hero h1{font:400 clamp(32px,4.2vw,48px)/1.08 var(--serif);letter-spacing:-.028em;margin:0 0 14px;color:#fff}
.lead{font-size:15px;line-height:1.55;color:var(--muted2);max-width:460px;margin:0}
.actions{display:flex;gap:10px;margin-top:24px;flex-wrap:wrap}
.btn{display:inline-flex;align-items:center;justify-content:center;padding:11px 16px;font:600 10px/1 var(--mono);letter-spacing:.08em;text-transform:uppercase;border:1px solid var(--cyan);border-radius:2px;transition:.15s}
.btn.solid{background:var(--cyan);color:#061018}
.btn.solid:hover{background:#2adbff}
.btn.ghost{color:var(--text)}.btn.ghost:hover{background:var(--cyan2)}

.panel{background:linear-gradient(165deg,rgba(18,26,52,.95),rgba(10,15,32,.98));border:1px solid var(--rule);padding:4px}
.panel-top{display:flex;justify-content:space-between;padding:9px 12px;font:600 8px/1 var(--mono);letter-spacing:.1em;color:var(--muted);text-transform:uppercase;border-bottom:1px solid rgba(255,255,255,.05)}
.panel-top span{color:var(--cyan)}
.panel-grid{display:grid;grid-template-columns:1fr 1fr;gap:4px;padding:4px}
.panel-card{padding:12px 11px;background:rgba(7,11,26,.55);border:1px solid transparent}
.panel-card.active{border-color:rgba(0,212,255,.4);box-shadow:inset 2px 0 0 var(--cyan)}
.panel-card small{font:600 8px/1 var(--mono);letter-spacing:.08em;color:var(--cyan);text-transform:uppercase}
.panel-card strong{display:block;font:400 22px/1.1 var(--serif);margin:5px 0 2px;color:#fff}
.panel-card span{font-size:11px;color:var(--muted)}
.panel-foot{padding:9px 12px;font:500 9px/1.35 var(--mono);color:var(--muted);border-top:1px solid rgba(255,255,255,.05)}

/* STATS compact */
.stats{border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);background:var(--bg2)}
.stat-row{display:grid;grid-template-columns:repeat(5,1fr)}
.stat-row>div{padding:20px 10px;text-align:center;border-right:1px solid var(--rule)}
.stat-row>div:last-child{border-right:0}
.stat-row b{font:400 26px/1 var(--serif);display:block;color:#fff}
.stat-row span{font:500 9px/1.25 var(--mono);letter-spacing:.04em;color:var(--muted);display:block;margin-top:5px;text-transform:uppercase}

/* SECTIONS tighter */
.section{padding:56px 0}
.section.alt{background:var(--bg2);border-top:1px solid var(--rule);border-bottom:1px solid var(--rule)}
.section h2{font:400 clamp(26px,3.2vw,36px)/1.1 var(--serif);letter-spacing:-.02em;margin:0 0 6px;color:#fff}
.section-head{display:flex;justify-content:space-between;align-items:flex-end;gap:20px;margin-bottom:28px}
.section-head a{font:600 10px/1 var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--muted);white-space:nowrap}
.section-head a:hover{color:var(--cyan)}

.three{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--rule);margin-top:24px}
.three article{background:var(--bg);padding:22px 18px;min-height:160px}
.section.alt .three article{background:var(--bg2)}
.three .num{font:600 10px/1 var(--mono);letter-spacing:.1em;color:var(--cyan)}
.three h3{font:400 18px/1.2 var(--serif);margin:14px 0 6px;color:#fff}
.three p{color:var(--muted);font-size:13px;margin:0;line-height:1.45}

.cards{display:grid;grid-template-columns:1fr 1fr;gap:8px}
.card{display:block;padding:20px 18px;border:1px solid var(--rule);background:rgba(15,22,44,.5);transition:.18s;min-height:140px}
.card:hover{border-color:rgba(0,212,255,.4);transform:translateY(-1px)}
.card .num{font:600 10px/1 var(--mono);letter-spacing:.09em;color:var(--cyan);display:block;margin-bottom:10px}
.card h3{font:400 17px/1.2 var(--serif);margin:0 0 6px;color:#fff}
.card p{color:var(--muted);font-size:13px;margin:0;line-height:1.45}

.solutions{display:grid;grid-template-columns:repeat(3,1fr);gap:8px;margin-top:24px}
.sol{padding:16px 14px;border:1px solid var(--rule);background:var(--bg);transition:.15s}
.sol:hover{border-color:rgba(0,212,255,.4)}
.sol h3{font:400 15px/1.25 var(--serif);margin:0 0 4px;color:#fff}
.sol p{color:var(--muted);font-size:12px;margin:0}

.callout{border:1px solid var(--rule);padding:32px 28px;display:flex;align-items:center;justify-content:space-between;gap:20px;background:linear-gradient(120deg,rgba(0,212,255,.03),transparent 45%),var(--bg2)}
.callout h2{margin:0 0 3px}.callout p{color:var(--muted);margin:0;font-size:14px}

/* PAGE HERO */
.pagehero{padding:56px 0 40px;border-bottom:1px solid var(--rule);background:radial-gradient(ellipse 50% 60% at 90% 0%,rgba(0,212,255,.04),transparent 50%)}
.pagehero h1{font:400 clamp(28px,3.8vw,40px)/1.1 var(--serif);letter-spacing:-.025em;margin:0 0 10px;color:#fff}

/* SERVICES denser */
.service-list article{display:grid;grid-template-columns:48px 1fr;gap:18px;padding:36px 0;border-bottom:1px solid var(--rule);scroll-margin-top:70px}
.service-list article:last-child{border-bottom:0}
.service-list .num{font:600 11px/1 var(--mono);letter-spacing:.08em;color:var(--cyan);padding-top:4px}
.service-list h2{font:400 26px/1.15 var(--serif);margin:0 0 8px;color:#fff}
.service-list>article>div>p{color:var(--muted2);font-size:14px;max-width:680px;margin:0}
.service-list ul{list-style:none;margin:16px 0 0;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:0 24px}
.service-list li{color:var(--muted);padding:9px 0 9px 12px;border-top:1px solid rgba(255,255,255,.05);position:relative;font-size:12.5px}
.service-list li::before{content:"";position:absolute;left:0;top:16px;width:4px;height:1px;background:var(--cyan)}

/* ABOUT */
.about-grid{display:grid;grid-template-columns:220px 1fr;gap:36px;align-items:start}
.portrait{width:100%;aspect-ratio:4/5;object-fit:cover;border:1px solid var(--rule);padding:4px;background:var(--bg2)}
.ledger{border:1px solid var(--rule);background:var(--bg2)}
.ledger>div{display:grid;grid-template-columns:1.1fr 2fr 80px;gap:12px;padding:14px 16px;border-bottom:1px solid rgba(255,255,255,.05);align-items:baseline}
.ledger>div:last-child{border-bottom:0}
.ledger b{font:400 16px/1.2 var(--serif);color:#fff}
.ledger span{font-size:12px;color:var(--muted)}
.ledger small{font:500 10px/1 var(--mono);color:var(--muted);text-align:right}
.two-col{display:grid;grid-template-columns:1fr 1fr;gap:40px}
.two-col p{color:var(--muted2);font-size:14px;line-height:1.55}
.tags{display:flex;flex-wrap:wrap;gap:6px;margin-top:12px}
.tags span{border:1px solid var(--rule);padding:6px 9px;font:500 9px/1 var(--mono);color:var(--muted2)}

/* INSIGHTS - 4 cards */
.insights-grid{display:grid;grid-template-columns:1fr 1fr;gap:8px;margin-top:24px}
.insights-grid .card{min-height:120px}
.svc{display:grid;grid-template-columns:1fr 1fr;gap:24px 32px}
.svc-item{display:flex;gap:16px;padding-bottom:20px;border-bottom:1px solid var(--rule)}
.svc-item .num{font:600 12px/1.4 var(--mono);letter-spacing:.08em;color:var(--cyan);flex-shrink:0;padding-top:2px}
.svc-item h3{font:400 16px/1.25 var(--serif);margin:0 0 6px;color:#fff}
.svc-item>div>p{color:var(--muted);font-size:13px;margin:0 0 8px}
.svc-item ul{list-style:none;margin:0;padding:0;display:grid;gap:4px}
.svc-item li{color:var(--muted);font-size:12.5px;padding-left:14px;position:relative}
.svc-item li::before{content:"";position:absolute;left:0;top:.6em;width:6px;height:1px;background:var(--cyan)}

/* CONTACT */
.contact-grid{display:grid;grid-template-columns:1.35fr .65fr;gap:16px}
.form-box{border:1px solid var(--rule);background:var(--bg2);padding:5px;min-height:580px}
.form-box iframe{width:100%;height:560px;border:0}
.side-cards{display:flex;flex-direction:column;gap:8px}
.side-card{padding:18px;border:1px solid var(--rule);background:var(--bg2)}
.side-card h3{font:400 17px/1.2 var(--serif);margin:5px 0;color:#fff}
.side-card p{color:var(--muted);font-size:12.5px;margin:0 0 8px}
.side-card a{font:600 10px/1 var(--mono);letter-spacing:.07em;text-transform:uppercase;color:var(--cyan)}

/* FOOTER compact */
.footer{padding:40px 0 18px;border-top:1px solid var(--rule);background:#040712}
.footer-top{display:grid;grid-template-columns:1fr 2fr;gap:32px;margin-bottom:28px}
.footer-logo{width:150px;margin-bottom:10px}
.footer-desc{color:var(--muted);font-size:12px;max-width:210px;margin:0;line-height:1.45}
.footer-cols{display:grid;grid-template-columns:repeat(4,1fr);gap:16px}
.footer-cols h4{font:600 9px/1 var(--mono);letter-spacing:.1em;color:var(--cyan);text-transform:uppercase;margin:0 0 10px}
.footer-cols a{display:block;color:var(--muted);font-size:12px;margin:6px 0}
.footer-cols a:hover{color:#fff}
.footer-cols .soon-head{display:block;color:var(--muted);font-size:12px;margin:14px 0 4px;font-weight:600}
.footer-cols .soon-head em{font:600 8px/1 var(--mono);letter-spacing:.06em;text-transform:uppercase;color:#5a638c;margin-left:6px;font-style:normal}
.footer-cols .soon-sub{display:block;color:#5a638c;font-size:11px;margin:4px 0 4px 2px}
.disclaimer{border-top:1px solid var(--rule);padding-top:14px;text-align:center;color:#4e586e;font-size:10px;line-height:1.45;max-width:760px;margin:0 auto}
.copyright{text-align:center;color:#343c50;font:9px/1 var(--mono);margin-top:8px}

.offline-page{min-height:100vh;display:grid;place-items:center;text-align:center;padding:28px}

@media(max-width:960px){
.stat-row{grid-template-columns:repeat(3,1fr)}
.stat-row>div:nth-child(n+4){border-top:1px solid var(--rule)}
.solutions{grid-template-columns:1fr 1fr}
.cards,.insights-grid{grid-template-columns:1fr}
}
@media(max-width:820px){
.nav nav{display:none}.nav-toggle{display:block}
.nav nav.open{display:flex;flex-direction:column;position:absolute;left:0;right:0;top:56px;background:var(--bg2);padding:10px 16px 18px;border-bottom:1px solid var(--rule);gap:1px}
.nav nav.open .portal{margin:8px 0 0;text-align:center}
.hero-grid,.about-grid,.two-col,.contact-grid{grid-template-columns:1fr}
.svc{grid-template-columns:1fr}

.three{grid-template-columns:1fr}
.stat-row{grid-template-columns:1fr 1fr}
.service-list ul{grid-template-columns:1fr}
.callout{flex-direction:column;align-items:flex-start}
.ledger>div{grid-template-columns:1fr}.ledger small{text-align:left}
.footer-top{grid-template-columns:1fr}.footer-cols{grid-template-columns:1fr 1fr}
.solutions{grid-template-columns:1fr}
}
@media(max-width:540px){
.wrap,.nav-in{padding-left:16px;padding-right:16px}
.hero{padding:40px 0 36px}.hero h1,.pagehero h1{font-size:28px}
.stat-row{grid-template-columns:1fr}.stat-row>div{border-right:0;border-bottom:1px solid var(--rule)}
.section{padding:40px 0}
.service-list article{grid-template-columns:32px 1fr;gap:10px}.service-list h2{font-size:22px}
.footer-cols{grid-template-columns:1fr}
}


/* ---------- Home hero: Peer Tax Disclosure promo column ---------- */
.promo-col{display:flex;flex-direction:column;gap:14px}
.promo-col .panel{margin:0}
.promo-col .btn{width:100%;text-align:center}

/* ---------- Peer Tax Disclosure product page ---------- */
.ptd-hero{padding:64px 0 56px;position:relative;overflow:hidden;background:var(--bg2);border-bottom:1px solid var(--rule)}
.ptd-hero::before{content:"";position:absolute;inset:0;background:radial-gradient(ellipse 60% 50% at 82% 8%,rgba(0,212,255,.08),transparent 55%);pointer-events:none}
.ptd-hero .hero-grid{position:relative}
.ptd-badge{display:inline-flex;align-items:center;gap:8px;font:600 9px/1 var(--mono);letter-spacing:.12em;text-transform:uppercase;color:var(--cyan);border:1px solid rgba(0,212,255,.4);padding:6px 11px;border-radius:2px;margin-bottom:16px}

.brief{background:linear-gradient(165deg,rgba(18,26,52,.95),rgba(10,15,32,.98));border:1px solid var(--rule);padding:0}
.brief-top{display:flex;justify-content:space-between;align-items:center;padding:11px 16px;font:600 9px/1 var(--mono);letter-spacing:.1em;text-transform:uppercase;color:var(--muted);border-bottom:1px solid rgba(255,255,255,.06)}
.brief-top span{color:var(--cyan)}
.brief-row{display:grid;grid-template-columns:1.3fr .7fr 1.2fr;gap:10px;padding:14px 16px;border-bottom:1px solid rgba(255,255,255,.05);align-items:center}
.brief-row:last-child{border-bottom:0}
.brief-row .co{font:600 12px/1.2 var(--mono);color:#fff}
.brief-row .co small{display:block;font:500 9px/1.3 var(--mono);color:var(--muted);margin-top:2px;text-transform:none;letter-spacing:0}
.brief-row .etr{font:400 22px/1 var(--serif);color:var(--cyan);text-align:right}
.brief-row .etr small{display:block;font:500 9px/1 var(--mono);color:var(--muted);margin-top:4px}
.brief-row .note{font-size:11.5px;color:var(--muted2);line-height:1.4}
.brief-foot{padding:10px 16px;font:500 9px/1.4 var(--mono);color:var(--muted);border-top:1px solid rgba(255,255,255,.05)}

.tier-compare{display:grid;grid-template-columns:1fr 1fr;gap:1px;background:var(--rule);margin-top:36px;border:1px solid var(--rule)}
.tier{background:var(--bg);padding:28px 26px}
.tier.exec{background:var(--bg2)}
.tier h3{font:400 22px/1.15 var(--serif);color:#fff;margin-bottom:4px}
.tier .price{font:600 11px/1 var(--mono);color:var(--cyan);letter-spacing:.04em;margin-bottom:18px}
.tier .price s{color:var(--muted);font-weight:500;margin-right:6px}
.tier ul{list-style:none;display:grid;gap:9px;margin-bottom:22px}
.tier li{font-size:13px;color:var(--muted2);padding-left:16px;position:relative;line-height:1.4}
.tier li::before{content:"";position:absolute;left:0;top:.6em;width:6px;height:1px;background:var(--cyan)}
.tier li.plus::before{background:#fff}
.tier li.plus{color:#fff}
.sample-tag{display:inline-block;font:600 9px/1 var(--mono);letter-spacing:.08em;text-transform:uppercase;color:var(--muted);border:1px solid var(--rule);padding:5px 9px;margin-bottom:10px}

.diy{display:grid;grid-template-columns:1fr 1fr;gap:1px;background:var(--rule);margin-top:32px;border:1px solid var(--rule)}
.diy>div{background:var(--bg);padding:26px 24px}
.diy h3{font:400 18px/1.2 var(--serif);color:#fff;margin-bottom:8px}
.diy b{font:400 34px/1 var(--serif);display:block;margin:8px 0;color:#fff}
.diy .cyan b{color:var(--cyan)}
.diy p{color:var(--muted);font-size:13px;margin:0}

.moat{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--rule);margin-top:32px;border:1px solid var(--rule)}
.moat>div{background:var(--bg);padding:24px 22px}
.moat h3{font:400 17px/1.2 var(--serif);color:#fff;margin-bottom:8px}
.moat p{color:var(--muted);font-size:13px;margin:0;line-height:1.5}

.embed-shell{margin-top:36px;border:1px solid var(--rule);background:var(--bg2);padding:20px;display:flex;flex-direction:column;align-items:center;gap:14px}
.embed-shell p{color:var(--muted);font-size:12.5px;margin:0;text-align:center}
.embed-shell iframe{max-width:100%}

@media(max-width:820px){
.tier-compare,.diy,.moat{grid-template-columns:1fr}
.brief-row{grid-template-columns:1fr;gap:4px}
.brief-row .etr{text-align:left}
}

.hero,.pagehero,.ptd-hero{position:relative;overflow:hidden}
.hero .hero-grid,.pagehero .wrap,.ptd-hero .hero-grid{position:relative;z-index:1}

/* ---------- Insights category pages: article list rendered from the Worker API ---------- */
#article-list{list-style:none;margin:24px 0 0;padding:0;display:grid;gap:22px;max-width:70ch}
#article-list li{padding-bottom:18px;border-bottom:1px solid var(--rule)}
#article-list a{color:#fff;font:400 16px/1.35 var(--serif);text-decoration:none}
#article-list a:hover{color:var(--cyan)}
#article-list p{color:var(--muted);font-size:13px;margin:8px 0 0}
#article-empty{display:none;color:var(--muted);font-size:13px;margin-top:20px}