.mkt{--mkt-ink:#07141f;--mkt-ink-soft:#132536;--mkt-mist:#e8eef3;--mkt-paper:#f4f7fa;--mkt-teal:#0d9488;--mkt-teal-deep:#0f766e;--mkt-amber:#f0b429;--mkt-text:#1a2b3a;--mkt-muted:#5b6f82;--mkt-line:#07141f1a;--mkt-display:"Fraunces", Georgia, "Times New Roman", serif;--mkt-sans:"Outfit", "Segoe UI", sans-serif;--mkt-gutter:clamp(1rem, 3vw, 2rem);color:var(--mkt-text);font-family:var(--mkt-sans);background:var(--mkt-paper);min-height:100vh;font-size:18px;line-height:1.55;overflow-x:hidden}.mkt a:hover,.mkt a:focus{text-decoration:none}.mkt section h2:after{display:none!important}.mkt-wrap{width:min(1120px, calc(100% - (var(--mkt-gutter,1.25rem) * 2)));margin-inline:auto}.mkt-wrap--narrow{width:min(560px, calc(100% - (var(--mkt-gutter) * 2)))}.mkt-wrap--form{width:min(640px, calc(100% - (var(--mkt-gutter) * 2)))}.mkt .navbar.navbar-default{border:0;border-bottom:1px solid var(--mkt-line,#07141f1a);min-height:64px;box-shadow:none;background:#fff;border-radius:0;margin-bottom:0}.mkt .navbar-brand{height:auto;padding:10px 15px}.mkt .tax-practise-nav-logo,.mkt .tax-solutions-nav-logo{border-radius:10px;width:auto;max-width:60px;height:56px}.mkt .navbar-default .navbar-nav>li>a{color:var(--mkt-text,#1a2b3a);font-family:var(--mkt-sans,"Outfit", sans-serif);padding:18px 12px;font-size:.95rem;font-weight:600}.mkt .navbar-default .navbar-nav>li>a:hover,.mkt .navbar-default .navbar-nav>li>a:focus{color:var(--mkt-teal-deep,#0f766e);background:0 0}.mkt .navbar-default .navbar-toggle{border-color:var(--mkt-line,#07141f26);margin-top:14px}.mkt .navbar-default .navbar-toggle .icon-bar{background:var(--mkt-ink,#07141f)}.mkt-footer{--mkt-ink:#07141f;--mkt-amber:#f0b429;--mkt-gutter:clamp(1rem, 3vw, 2rem);--mkt-display:"Fraunces", Georgia, "Times New Roman", serif;--mkt-sans:"Outfit", "Segoe UI", sans-serif;color:#f8fafce0;font-family:var(--mkt-sans);background:radial-gradient(80% 70% at 10% 0,#0d94882e,#0000 55%),linear-gradient(160deg,#07141f 0%,#132536 55%,#0b3d3a 100%);margin-top:clamp(2.5rem,6vw,4rem);padding:clamp(2.5rem,5vw,3.75rem) 0 clamp(1.75rem,3vw,2.25rem)}.mkt-footer a{color:#f8fafcd1;text-decoration:none;transition:color .15s}.mkt-footer a:hover,.mkt-footer a:focus{color:var(--mkt-amber)}.mkt-footer__grid{grid-template-columns:1.2fr .8fr;gap:clamp(2rem,5vw,3.5rem);margin-bottom:clamp(2rem,4vw,2.75rem);display:grid}.mkt-footer__kicker{letter-spacing:.14em;text-transform:uppercase;color:var(--mkt-amber);margin:0 0 .65rem;font-size:.8rem;font-weight:650;display:block}.mkt-footer__title{font-family:var(--mkt-display);color:#f8fafc;letter-spacing:-.02em;margin:0 0 1.15rem;font-size:clamp(1.35rem,2.5vw,1.75rem);font-weight:650}.mkt-footer__links{grid-template-columns:repeat(2,minmax(0,1fr));gap:.55rem 1.5rem;margin:0;padding:0;list-style:none;display:grid}.mkt-footer__links a{padding:.15rem 0;font-size:1.05rem;font-weight:500;line-height:1.4;display:inline-block}.mkt-footer__also{gap:.75rem;margin:0;padding:0;list-style:none;display:grid}.mkt-footer__also a{background:#f8fafc0a;border:1px solid #f8fafc24;border-radius:8px;padding:1rem 1.15rem;transition:border-color .2s,background .2s,transform .2s;display:block}.mkt-footer__also a:hover{color:#fff;background:#f0b42914;border-color:#f0b42973;transform:translateY(-2px)}.mkt-footer__also strong{color:#f8fafc;margin-bottom:.2rem;font-size:1.1rem;font-weight:650;display:block}.mkt-footer__also span{color:#e8eef3b3;font-size:.95rem;line-height:1.45;display:block}.mkt-footer__bottom{border-top:1px solid #f8fafc1f;gap:.75rem;padding-top:1.35rem;display:grid}.mkt-footer__copy{color:#e8eef3a6;margin:0;font-size:.95rem}.mkt-footer__disclaimer{color:#e8eef38c;max-width:52rem;margin:0;font-size:.9rem;line-height:1.55}.mkt-page{padding:clamp(2rem,5vw,3.25rem) 0 clamp(3rem,6vw,4.5rem)}.mkt-crumb{color:var(--mkt-muted);flex-wrap:wrap;align-items:center;gap:.35rem .5rem;margin:0 0 1.35rem;padding:0;font-size:.95rem;list-style:none;display:flex}.mkt-crumb a{color:var(--mkt-teal-deep);font-weight:600}.mkt-crumb li+li:before{content:"/";color:var(--mkt-muted);margin-right:.5rem;font-weight:400}.mkt-page__kicker{letter-spacing:.14em;text-transform:uppercase;color:var(--mkt-teal-deep);margin:0 0 .65rem;font-size:.9rem;font-weight:650;display:block}.mkt-page__title{font-family:var(--mkt-display);letter-spacing:-.02em;color:var(--mkt-ink);margin:0 0 .65rem;font-size:clamp(2.1rem,4.5vw,3rem);font-weight:650;line-height:1.15}.mkt-page__lead{color:var(--mkt-muted);max-width:42rem;margin:0 0 1.5rem;font-size:clamp(1.15rem,2vw,1.3rem);line-height:1.6}.mkt-notice{border-left:3px solid var(--mkt-amber);color:var(--mkt-ink-soft);background:#f0b4291a;margin:0 0 1.75rem;padding:.95rem 1.15rem;font-size:.98rem;line-height:1.55}.mkt-prose{gap:1rem;display:grid}.mkt-prose p{color:var(--mkt-text);margin:0;font-size:1.12rem;line-height:1.7}.mkt-section{margin-top:2rem}.mkt-section h2{font-family:var(--mkt-display);color:var(--mkt-ink);margin:0 0 .75rem;font-size:clamp(1.35rem,2.4vw,1.65rem);font-weight:650}.mkt-faq{gap:.85rem;margin-top:.5rem;display:grid}.mkt-faq__item{border:1px solid var(--mkt-line);background:#fff;border-radius:8px;padding:1.15rem 1.25rem}.mkt-faq__item h3{color:var(--mkt-ink);margin:0 0 .5rem;font-size:1.15rem;font-weight:650}.mkt-faq__item p{color:var(--mkt-muted);margin:0;font-size:1.05rem;line-height:1.6}.mkt-page__actions{flex-wrap:wrap;gap:.75rem 1rem;margin-top:2.25rem;display:flex}.mkt-btn{box-sizing:border-box;min-height:3.25rem;font-family:var(--mkt-sans);letter-spacing:.01em;cursor:pointer;border:1px solid #0000;border-radius:6px;justify-content:center;align-items:center;padding:.85rem 1.5rem;font-size:1.05rem;font-weight:650;line-height:1.2;text-decoration:none;transition:transform .2s,background .2s,color .2s,border-color .2s;display:inline-flex}.mkt-btn:hover{text-decoration:none;transform:translateY(-2px)}.mkt-btn--primary{background:var(--mkt-amber);color:var(--mkt-ink)}.mkt-btn--primary:hover,.mkt-btn--primary:focus{color:var(--mkt-ink);background:#f5c14d}.mkt-btn--teal{background:var(--mkt-teal);color:#fff}.mkt-btn--teal:hover,.mkt-btn--teal:focus{background:var(--mkt-teal-deep);color:#fff}.mkt-btn--ghost{border-color:var(--mkt-line);color:var(--mkt-ink);background:0 0}.mkt-btn--ghost:hover,.mkt-btn--ghost:focus{border-color:var(--mkt-teal);color:var(--mkt-teal-deep)}.mkt-btn--block{width:100%}.mkt-btn:disabled{opacity:.65;cursor:not-allowed;transform:none}.mkt-auth{padding:clamp(2.25rem,5vw,3.5rem) 0 clamp(3rem,6vw,4.5rem)}.mkt-auth__card{border:1px solid var(--mkt-line);box-shadow:none;background:#fff;border-radius:10px;padding:clamp(1.75rem,4vw,2.35rem)}.mkt-auth__title{font-family:var(--mkt-display);letter-spacing:-.02em;color:var(--mkt-ink);text-align:center;margin:0 0 .45rem;font-size:clamp(1.85rem,3.5vw,2.35rem);font-weight:650}.mkt-auth__lede{text-align:center;color:var(--mkt-muted);margin:0 0 1.65rem;font-size:1.08rem;line-height:1.55}.mkt-auth__logo{object-fit:contain;border-radius:14px;width:auto;max-width:140px;height:112px;margin:0 auto 1.15rem;display:block}.mkt-form .form-group{margin-bottom:1.15rem}.mkt-form label{color:var(--mkt-ink-soft);margin-bottom:.4rem;font-size:.98rem;font-weight:650;display:block}.mkt-form .form-control,.mkt-form select.form-control,.mkt-form textarea.form-control{border:1px solid var(--mkt-line);height:auto;min-height:3rem;box-shadow:none;color:var(--mkt-text);background:#fff;border-radius:6px;padding:.7rem .9rem;font-size:1.05rem}.mkt-form textarea.form-control{resize:vertical;min-height:8rem}.mkt-form .form-control:focus{border-color:var(--mkt-teal);outline:none;box-shadow:0 0 0 3px #0d94882e}.mkt-form .help-block{color:var(--mkt-muted);margin-top:.35rem;font-size:.9rem}.mkt-form .req{color:#b91c1c}.mkt-alert{border:1px solid #0000;border-radius:6px;margin:0 0 1rem;padding:.9rem 1.05rem;font-size:1rem;line-height:1.5}.mkt-alert--ok{color:#166534;background:#15803d14;border-color:#15803d40}.mkt-alert--info{color:var(--mkt-teal-deep);background:#0d948814;border-color:#0d948840}.mkt-alert--warn{color:#92400e;background:#b4530914;border-color:#b4530940}.mkt-alert--bad{color:#991b1b;background:#b91c1c14;border-color:#b91c1c40}.mkt-auth__footer{border-top:1px solid var(--mkt-line);text-align:center;color:var(--mkt-muted);margin-top:1.5rem;padding-top:1.25rem;font-size:.98rem}.mkt-auth__footer p{margin:0 0 .45rem}.mkt-auth__footer a{color:var(--mkt-teal-deep);font-weight:650}.mkt-auth__footer a:hover{color:var(--mkt-ink)}.mkt-contact{border:1px solid var(--mkt-line);background:#fff;border-radius:8px;margin-top:1.75rem;padding:clamp(1.35rem,3vw,1.75rem)}.mkt-contact h2{font-family:var(--mkt-display);color:var(--mkt-ink);margin:0 0 1.15rem;font-size:clamp(1.35rem,2.4vw,1.6rem);font-weight:650}@media (max-width:768px){.mkt{font-size:17px}.mkt-footer__grid,.mkt-footer__links{grid-template-columns:1fr}.mkt-page__actions{flex-direction:column;align-items:stretch}.mkt-page__actions .mkt-btn{width:100%}}