/* Sam Beigi CPA — accessible, dependency-free responsive layout */
:root{--navy:#202c46;--navy2:#142139;--gold:#c9a66b;--gold2:#e1c799;--ink:#243047;--muted:#5c6a7d;--pale:#f5f7fa;--line:#dfe6ef;--white:#fff;--max:1180px}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:#fff;color:var(--ink);font:16px/1.75 system-ui,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;-webkit-font-smoothing:antialiased}img{max-width:100%;height:auto}a{color:inherit;text-decoration:none}a:focus-visible,button:focus-visible,summary:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #bd8c31;outline-offset:3px}p{margin:0 0 1.2em}h1,h2,h3,h4{font-weight:780;line-height:1.17;letter-spacing:-.035em;margin:0 0 .55em}h1{font-size:clamp(2.5rem,5.1vw,5rem)}h2{font-size:clamp(2rem,3.2vw,3.1rem)}h3{font-size:1.2rem}ul{padding-left:1.3em}li{margin-bottom:.65em}.container{width:min(var(--max),calc(100% - 44px));margin:auto}.kicker{text-transform:uppercase;color:#aa8149;letter-spacing:.16em;font-weight:850;font-size:.77rem}.muted{color:var(--muted)}.lead{font-size:1.12rem;color:var(--muted);max-width:760px}.skip{position:absolute;top:-90px;left:8px;padding:10px;background:white;z-index:100}.skip:focus{top:8px}.ribbon{height:5px;background:linear-gradient(90deg,var(--gold),#eed4a5,var(--gold))}.site-header{background:#fff;position:sticky;top:0;z-index:80;box-shadow:0 5px 22px #1421390d}.nav-wrap{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:92px}.brand{display:block;flex:0 0 auto}.brand img{display:block;width:285px;height:auto;max-width:46vw}.nav{display:flex;align-items:center;gap:27px;font-weight:700;font-size:.93rem}.nav>a:not(.button),.nav-drop>a{transition:color .2s}.nav>a:hover,.nav-drop>a:hover{color:#9d7234}.nav .active{color:#a47839}.nav-drop{position:relative;display:flex;align-items:center;gap:5px}.nav-drop>a{padding:22px 0}.drop-toggle{border:0;border-radius:5px;background:transparent;color:var(--navy);font-size:.84rem;cursor:pointer;padding:8px 3px}.submenu{position:absolute;left:-25px;top:100%;min-width:298px;padding:12px;background:#fff;border:1px solid var(--line);box-shadow:0 22px 50px #101f3930;border-radius:13px;opacity:0;pointer-events:none;transform:translateY(8px);transition:opacity .2s,transform .2s}.nav-drop:hover .submenu,.nav-drop:focus-within .submenu,.nav-drop.expanded .submenu{opacity:1;pointer-events:auto;transform:none}.submenu a{display:block;border-radius:7px;padding:10px 13px;font-size:.91rem;white-space:nowrap}.submenu a:hover,.submenu a.active{background:#f8f3ea;color:#835d26}.button{display:inline-flex;align-items:center;justify-content:center;gap:10px;background:var(--gold);color:var(--navy);padding:12px 22px;border:1px solid var(--gold);font-weight:800;border-radius:8px;min-height:46px;line-height:1.4;transition:transform .18s,background .18s}.button:hover{transform:translateY(-2px);background:var(--gold2)}.button.outline{background:transparent;color:inherit;border-color:#9aacc4}.button.outline:hover{background:#ffffff12}.button.navy{background:var(--navy);color:white;border-color:var(--navy)}.menu-button{display:none;border:0;background:#edf1f6;color:var(--navy);border-radius:8px;padding:9px 12px;font-size:1.3rem;cursor:pointer}.hero{background:radial-gradient(circle at 79% 30%,#344868 0%,#202d49 35%,#17233a 80%);color:white;overflow:hidden}.hero-grid{display:grid;grid-template-columns:1.12fr .88fr;min-height:635px;align-items:center;gap:65px;padding:85px 0}.hero h1{max-width:780px}.hero h1 em{font-style:normal;color:var(--gold2)}.hero .lead{color:#dde3ee;max-width:620px}.actions{display:flex;gap:13px;flex-wrap:wrap;margin-top:27px}.hero-art{position:relative;padding:15px 9px}.art-card{border:1px solid #ffffff30;background:linear-gradient(150deg,#ffffff,#eef2f7);color:var(--navy);border-radius:19px;padding:31px;box-shadow:0 35px 70px #050e1e58;transform:rotate(-3deg)}.art-card .micro{font-size:.75rem;color:#6b7891;text-transform:uppercase;letter-spacing:.11em;font-weight:850}.art-head{display:flex;justify-content:space-between;border-bottom:1px solid #dce2eb;padding-bottom:15px}.art-chart{height:180px;display:flex;align-items:end;gap:12px;padding:26px 0}.art-chart i{display:block;flex:1;border-radius:8px 8px 0 0;background:linear-gradient(0deg,#ad864f,#e9cea1)}.art-chart i:nth-child(1){height:39%}.art-chart i:nth-child(2){height:64%}.art-chart i:nth-child(3){height:52%}.art-chart i:nth-child(4){height:78%}.art-chart i:nth-child(5){height:70%}.art-chart i:nth-child(6){height:100%}.art-foot{display:grid;grid-template-columns:1fr 1fr;gap:12px;border-top:1px solid #dce2eb;padding-top:19px}.art-foot strong{font-size:1.04rem;display:block}.floating{position:absolute;right:-16px;bottom:-16px;background:var(--gold);padding:15px 20px;color:var(--navy);font-weight:800;border-radius:10px;box-shadow:0 15px 35px #0003}.section{padding:95px 0}.section.pale{background:var(--pale)}.section-heading{max-width:760px;margin-bottom:42px}.section-heading p{color:var(--muted)}.service-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}.service-card{display:flex;flex-direction:column;min-height:262px;padding:29px;background:white;border:1px solid var(--line);border-radius:15px;box-shadow:0 9px 32px #13203908;transition:transform .2s,box-shadow .2s}.service-card:hover{transform:translateY(-4px);box-shadow:0 16px 32px #13203915}.service-card h3{font-size:1.2rem;margin:20px 0 12px}.service-card p{color:var(--muted);font-size:.95rem;flex:1}.service-card a{font-weight:800;color:#956e37}.service-icon{width:49px;height:49px;display:grid;place-items:center;background:#f7f0e4;color:#a47532;border-radius:12px;font-size:1.45rem}.feature-grid{display:grid;grid-template-columns:1fr 1fr;gap:70px;align-items:center}.feature-panel{background:var(--navy);border-radius:19px;color:white;padding:40px}.feature-row{display:flex;gap:22px;padding:23px 0;border-bottom:1px solid #ffffff25}.feature-row:last-child{border:0}.feature-row b{color:var(--gold);font-size:1.4rem}.feature-row h3{margin:0 0 7px}.feature-row p{color:#cbd5e6;margin:0}.process-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}.process-step{border-top:3px solid var(--gold);padding:29px;background:var(--pale);border-radius:0 0 13px 13px}.process-step>span{font-weight:850;font-size:2rem;color:#aa8149}.cta{background:var(--navy);color:white;padding:70px 0}.cta-inner{display:flex;align-items:center;justify-content:space-between;gap:30px}.cta p{color:#c9d4e4}.page-hero{background:linear-gradient(125deg,#1a2943,#2a3c5a);padding:84px 0;color:white}.page-hero h1{font-size:clamp(2.55rem,4.4vw,4.25rem);max-width:920px}.page-hero p{color:#dae3f0;font-size:1.09rem;max-width:820px}.crumb{display:flex;gap:9px;flex-wrap:wrap;color:#d3dff0;font-size:.82rem;margin-bottom:26px}.crumb a{color:#f1d4a0}.two-col{display:grid;grid-template-columns:minmax(0,1fr) 305px;gap:65px;align-items:start}.content-section{margin-bottom:46px}.body-copy{font-size:1.045rem}.body-copy h2{font-size:clamp(1.6rem,2.3vw,2.15rem);margin:0 0 18px}.body-copy h3{font-size:1.17rem;margin:22px 0 10px}.detail-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}.detail-item{border:1px solid var(--line);border-radius:11px;padding:22px;background:white}.detail-item p{color:var(--muted);margin:0;font-size:.95rem}.list-ticks{list-style:none;margin:16px 0 0;padding:0}.list-ticks li{position:relative;padding-left:29px;margin:0 0 15px}.list-ticks li:before{content:'✓';position:absolute;left:0;color:#a27b41;font-weight:900}.steps-list{counter-reset:s;list-style:none;padding:0}.steps-list li{counter-increment:s;display:flex;align-items:baseline;gap:13px;margin:15px 0}.steps-list li:before{content:counter(s,decimal-leading-zero);font-weight:850;color:#ae8040;font-size:1.24rem}.aside{position:sticky;top:128px;border-radius:15px;background:var(--pale);border:1px solid var(--line);padding:26px}.aside h3{margin:0 0 15px}.aside>a:not(.button){display:block;padding:9px 0;border-bottom:1px solid var(--line);font-size:.91rem}.aside>a.active{color:#956a31;font-weight:800}.aside .button{width:100%;margin-top:18px}.fqa{border-bottom:1px solid var(--line);padding:15px 0}.fqa summary{font-weight:760;cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:12px}.fqa summary::-webkit-details-marker{display:none}.fqa summary:after{content:'+';font-weight:900;font-size:1.3rem;color:#a07a3b}.fqa[open] summary:after{content:'−'}.fqa p{color:var(--muted);margin:12px 0 3px}.faq-filter{display:flex;gap:10px;flex-wrap:wrap;margin-bottom:30px}.filter-btn{border:1px solid var(--line);border-radius:100px;background:white;color:var(--navy);padding:10px 17px;font-size:.88rem;font-weight:800;cursor:pointer}.filter-btn[aria-pressed=true]{background:var(--navy);color:white}.faq-group{margin-bottom:40px}.faq-group h2{font-size:1.7rem}.contact-grid{display:grid;grid-template-columns:.86fr 1.14fr;gap:55px}.contact-card{background:var(--pale);border:1px solid var(--line);padding:30px;border-radius:15px}.contact-card strong{display:block;margin:20px 0 4px}.contact-card a{text-decoration:underline;text-decoration-color:#b39869;text-underline-offset:4px}.contact-form{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:17px}.contact-form .wide{grid-column:1/-1}.contact-form label{display:block;font-weight:800;font-size:.87rem;margin-bottom:6px}.contact-form input,.contact-form select,.contact-form textarea{width:100%;border:1px solid #cbd4e1;border-radius:8px;font:inherit;padding:13px 14px;color:var(--ink);background:#fff}.contact-form textarea{min-height:145px;resize:vertical}.smallprint{font-size:.84rem;color:var(--muted)}.hidden-trap{position:absolute;left:-10000px;opacity:0}.note{padding:21px 24px;background:#faf4e8;border-left:4px solid var(--gold);border-radius:4px;color:#514c42}.related{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.footer{background:#111d31;color:#c7d3e5;padding:65px 0 25px}.footer-grid{display:grid;grid-template-columns:1.3fr 1fr 1fr 1fr;gap:32px}.footer h3{color:white;font-size:1.08rem;margin:0 0 15px}.footer a{display:block;margin:7px 0;overflow-wrap:anywhere}.footer a:hover{color:var(--gold)}.footer p{margin-bottom:13px}.footer-legal{border-top:1px solid #ffffff25;padding-top:21px;margin-top:45px;font-size:.84rem}.footer-brand{font-weight:850;color:#fff;font-size:1.25rem;line-height:1.4}.footer-brand small{display:block;font-size:.76rem;font-weight:500;letter-spacing:.13em}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media(max-width:1050px){.nav{gap:18px;font-size:.88rem}.brand img{width:245px}.hero-grid{gap:30px}}
@media(max-width:860px){.menu-button{display:inline-flex}.nav-wrap{min-height:82px;flex-wrap:wrap}.brand img{width:240px;max-width:64vw}.nav{display:none;position:absolute;top:100%;left:0;right:0;background:#fff;box-shadow:0 20px 35px #18233720;flex-direction:column;align-items:stretch;padding:14px 24px 25px;gap:0;max-height:calc(100vh - 86px);overflow:auto}.nav.open{display:flex}.nav>a:not(.button),.nav-drop>a{display:block;padding:12px 5px}.nav-drop{display:block;position:relative}.drop-toggle{position:absolute;right:2px;top:4px;border:1px solid var(--line);width:45px;height:41px}.submenu{display:none;position:static;opacity:1;pointer-events:auto;transform:none;box-shadow:none;min-width:0;width:100%;border-radius:7px;padding:6px 8px;margin:3px 0 7px}.nav-drop.expanded .submenu{display:block}.nav-drop:hover:not(.expanded) .submenu,.nav-drop:focus-within:not(.expanded) .submenu{display:none}.submenu a{white-space:normal}.nav .button{margin-top:13px}.hero-grid,.feature-grid,.contact-grid{grid-template-columns:1fr}.hero-grid{padding:65px 0;gap:35px}.hero-art{max-width:530px;margin:auto;width:100%}.service-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.two-col{grid-template-columns:1fr}.aside{position:static}.footer-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:610px){.container{width:min(var(--max),calc(100% - 34px))}.section{padding:63px 0}.page-hero{padding:62px 0}.hero-grid{padding:60px 0}.hero-art{padding:8px}.art-card{padding:19px}.floating{right:-4px;bottom:-6px;font-size:.78rem}.service-grid,.process-grid,.detail-grid,.related,.footer-grid{grid-template-columns:1fr}.feature-panel{padding:25px}.cta-inner{display:block}.cta .button{margin-top:13px}.contact-form{grid-template-columns:1fr}.contact-form .wide{grid-column:auto}.brand img{width:220px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important;animation:none!important}}

/* v3: ensure navigational UI keeps its intended layout independently of the previous site's cached stylesheet. */
@media(min-width:861px){.site-header .nav-wrap{display:flex;align-items:center;justify-content:space-between;flex-wrap:nowrap}.site-header .nav{display:flex;flex-direction:row;align-items:center;flex-wrap:nowrap}.site-header .nav-drop{position:relative}.site-header .submenu{position:absolute;z-index:110;top:100%;left:-25px;display:block}.site-header .menu-button{display:none}}
@media(max-width:860px){.site-header .nav{display:none}.site-header .nav.open{display:flex}.site-header .submenu{display:none}.site-header .nav-drop.expanded .submenu{display:block}}
.faq-filter .filter-btn{appearance:none;-webkit-appearance:none;display:inline-flex;align-items:center;justify-content:center;line-height:1.3;min-height:43px}
/* Minimize fragile layout shifts in service dropdown and long descriptions. */
.site-header .nav{min-width:0}.site-header .nav-drop>a{white-space:nowrap}.page-hero,.section,.footer{overflow-wrap:break-word}
@media(min-width:861px) and (max-width:1180px){.site-header .nav{gap:13px;font-size:.81rem}.site-header .brand img{width:215px}.site-header .nav .button{padding:10px 13px}}

/* V4 editorial photography */
.hero-photo-wrap{position:relative;margin:0;isolation:isolate;overflow:hidden;align-self:stretch;border-radius:20px;min-height:500px;box-shadow:0 26px 65px #08112166;border:1px solid #ffffff2b}
.hero-photo-wrap img{width:100%;height:100%;min-height:500px;object-fit:cover;display:block;object-position:50% 46%;filter:saturate(.95)}
.hero-photo-wrap:after{content:"";position:absolute;inset:0;background:linear-gradient(0deg,#102039ca,transparent 43%);pointer-events:none}
.hero-photo-wrap figcaption{position:absolute;z-index:1;bottom:28px;left:28px;right:28px;color:#fff;font-size:1.28rem;font-weight:800;text-shadow:0 1px 8px #0006}
.service-card{padding:0;min-height:360px;overflow:hidden}
.service-photo{display:block;width:100%;height:176px;object-fit:cover;object-position:center;flex:none;filter:saturate(.93)}
.service-card>.service-icon{margin:21px 25px 0;flex:none}
.service-card>h3{margin:15px 25px 9px}
.service-card>p{margin:0 25px 15px;flex:1}
.service-card>a{margin:0 25px 24px}
.detail-photo{margin:0 0 35px;overflow:hidden;border-radius:16px;background:#e5eaf1;box-shadow:0 9px 27px #101e3415}
.detail-photo img{display:block;width:100%;height:285px;object-fit:cover}
.feature-photo{width:100%;height:260px;object-fit:cover;border-radius:17px;display:block;box-shadow:0 15px 30px #14213914}
.faq-photo-hero .container{position:relative;padding-right:min(43%,410px);min-height:195px}
.faq-accent-photo{position:absolute;right:0;top:0;width:36%;height:100%;object-fit:cover;border-radius:14px;opacity:.87;box-shadow:0 14px 27px #030a191f}
.contact-card{overflow:hidden}.contact-photo{display:block;width:calc(100% + 60px);max-width:none;margin:-30px -30px 28px;height:210px;object-fit:cover}
.captcha-row{background:#f8f4ec;border:1px solid #dfcead;border-radius:12px;padding:16px;grid-column:1/-1}
.captcha-prompt{font-weight:850;color:var(--navy);font-size:1.03rem;margin-bottom:10px}
.captcha-row input{max-width:260px;background:#fff}
.form-feedback{padding:14px 17px;border-radius:8px;background:#fff0e8;color:#8b3519;margin-bottom:18px;font-weight:700;border-left:4px solid #be6736}
@media(max-width:860px){.hero-photo-wrap,.hero-photo-wrap img{min-height:360px;max-height:440px}.faq-photo-hero .container{padding-right:0}.faq-accent-photo{position:static;width:100%;height:155px;margin-top:20px}}
@media(max-width:610px){.service-photo{height:195px}.detail-photo img{height:210px}.contact-photo{height:165px}.hero-photo-wrap,.hero-photo-wrap img{min-height:285px;max-height:320px}}