:root{--blue:#0b2a5b;--blue-2:#123d7d;--blue-3:#e8eef8;--gold:#e0b23c;--gold-d:#b8891a;--ink:#1b2333;--muted:#5a6475;--line:#dde3ee;--bg:#f7f9fc;--radius:12px;--max:1120px}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;font-family:system-ui,-apple-system,"Segoe UI",Roboto,"Helvetica Neue",Arial,sans-serif;color:var(--ink);background:#fff;line-height:1.65;font-size:17px}
img{max-width:100%;height:auto;display:block}
a{color:var(--blue-2)}
a:hover{color:var(--gold-d)}
.container{max-width:var(--max);margin:0 auto;padding:0 1.1rem}
.skip-link{position:absolute;left:-999px;top:0;background:var(--gold);color:var(--blue);padding:.5rem 1rem;z-index:10}
.skip-link:focus{left:0}
/* Header */
.site-header{background:var(--blue);color:#fff;border-bottom:4px solid var(--gold);position:sticky;top:0;z-index:5}
.header-inner{display:flex;flex-direction:column;gap:.4rem;padding:.7rem 1.1rem}
.logo{color:#fff;text-decoration:none;font-size:1.25rem;display:flex;align-items:center;gap:.5rem;font-weight:500}
.logo strong{color:var(--gold)}
.logo-mark{display:inline-grid;place-items:center;width:32px;height:32px;border-radius:8px;background:var(--gold);color:var(--blue);font-weight:800}
.nav{list-style:none;margin:0;padding:0;display:flex;gap:.2rem 1rem;flex-wrap:nowrap;overflow-x:auto;-webkit-overflow-scrolling:touch;font-size:.95rem}
.nav a{color:#dfe7f5;text-decoration:none;white-space:nowrap;padding:.2rem 0;display:inline-block}
.nav a:hover{color:var(--gold)}
@media(min-width:860px){.header-inner{flex-direction:row;justify-content:space-between;align-items:center}}
/* Hero */
.hero{position:relative;background:var(--blue);color:#fff;overflow:hidden}
.hero img{width:100%;height:440px;object-fit:cover;object-position:center 40%;opacity:.55}
.hero-content{position:absolute;inset:0;display:flex;align-items:center}
.hero h1{font-size:2rem;line-height:1.2;margin:.2rem 0 .6rem;max-width:760px}
.hero p{max-width:640px;font-size:1.08rem;color:#eef3fb}
.hero .btn{margin-top:.6rem}
@media(min-width:760px){.hero img{height:520px}.hero h1{font-size:2.8rem}}
.page-hero{position:relative;background:var(--blue);color:#fff}
.page-hero img{width:100%;height:300px;object-fit:cover;object-position:center 30%;opacity:.5}
.page-hero--short img{height:200px}
.page-hero-overlay{position:absolute;inset:0;display:flex;align-items:flex-end;padding-bottom:1.4rem;background:linear-gradient(180deg,rgba(11,42,91,0) 20%,rgba(11,42,91,.85))}
.page-hero h1{margin:.2rem 0;font-size:1.9rem;line-height:1.2}
.page-hero .lede{color:#e9eff9;max-width:760px;margin:.3rem 0 0}
@media(min-width:760px){.page-hero img{height:380px}.page-hero h1{font-size:2.5rem}}
.credit{font-size:.8rem;color:var(--muted);margin:.4rem 0 0}
.credit a{color:var(--muted)}
.eyebrow{text-transform:uppercase;letter-spacing:.08em;font-size:.78rem;font-weight:700;color:var(--gold-d);margin:0}
.eyebrow--light{color:var(--gold)}
/* Buttons */
.btn{display:inline-block;padding:.8rem 1.25rem;border-radius:999px;text-decoration:none;font-weight:700;font-size:1rem}
.btn-gold{background:var(--gold);color:var(--blue)}
.btn-gold:hover{background:#f0c552;color:var(--blue)}
.btn-outline{border:2px solid #fff;color:#fff}
/* Sections and cards */
.section{margin:2.4rem 0}
.section h2{font-size:1.6rem;color:var(--blue);margin:0 0 1rem}
.card-grid{display:grid;grid-template-columns:1fr;gap:1rem}
@media(min-width:620px){.card-grid{grid-template-columns:1fr 1fr}}
@media(min-width:960px){.card-grid{grid-template-columns:1fr 1fr 1fr}}
.card{display:block;background:#fff;border:1px solid var(--line);border-radius:var(--radius);text-decoration:none;color:var(--ink);overflow:hidden;transition:box-shadow .15s,transform .15s}
.card:hover{box-shadow:0 8px 24px rgba(11,42,91,.12);transform:translateY(-2px);color:var(--ink)}
.card-thumb{width:100%;aspect-ratio:16/9;object-fit:cover}
.card .tag{display:inline-block;margin:.8rem 1rem 0;font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.06em;color:var(--blue);background:#fbf1d6;border-radius:999px;padding:.15rem .6rem}
.card h3{margin:.4rem 1rem .4rem;font-size:1.08rem;line-height:1.35;color:var(--blue)}
.card p{margin:0 1rem 1rem;color:var(--muted);font-size:.93rem}
.card-grid--small .card h3{font-size:.98rem;margin-bottom:1rem}
.tiles{display:grid;grid-template-columns:1fr 1fr;gap:.8rem}
@media(min-width:760px){.tiles{grid-template-columns:repeat(4,1fr)}}
.tile{position:relative;border-radius:var(--radius);overflow:hidden;display:block;color:#fff;text-decoration:none;background:var(--blue)}
.tile img{width:100%;aspect-ratio:4/3;object-fit:cover;opacity:.65}
.tile span{position:absolute;left:.8rem;bottom:.7rem;font-weight:800;font-size:1.1rem;text-shadow:0 1px 4px rgba(0,0,0,.5)}
.tile:hover img{opacity:.8}
.band{background:var(--blue-3);border-radius:var(--radius);padding:1.4rem}
/* Guide */
.breadcrumbs{font-size:.85rem;color:var(--muted);margin:1rem 0 0}
.guide{max-width:820px;margin:0 auto 3rem}
.guide-header h1{font-size:1.9rem;line-height:1.2;color:var(--blue);margin:.3rem 0 .6rem}
@media(min-width:760px){.guide-header h1{font-size:2.4rem}}
.lede{font-size:1.1rem;color:#344055}
.meta{font-size:.88rem;color:var(--muted)}
.badge{display:inline-block;background:var(--blue);color:#fff;border-radius:6px;padding:.1rem .55rem;margin-right:.4rem;font-weight:600}
.featured-image{margin:1.2rem 0}
.featured-image img{border-radius:var(--radius);width:100%;aspect-ratio:16/9;object-fit:cover}
.featured-image figcaption{font-size:.78rem;color:var(--muted);margin-top:.35rem}
.featured-image figcaption a{color:var(--muted)}
.disclosure-inline{font-size:.86rem;color:var(--muted);border-left:3px solid var(--gold);padding:.2rem .8rem;background:#fffaf0}
.aviso{background:var(--blue-3);border-radius:10px;padding:.7rem 1rem;font-size:.92rem;margin:1rem 0}
.aviso p{margin:0}
.prose h2{color:var(--blue);font-size:1.45rem;margin:2.2rem 0 .6rem;line-height:1.3;border-bottom:2px solid #f3e3b5;padding-bottom:.3rem}
.prose h3{color:var(--blue-2);font-size:1.15rem;margin:1.5rem 0 .4rem}
.prose li{margin:.3rem 0}
.table-wrap{overflow-x:auto;margin:1rem 0}
.prose table{display:block;overflow-x:auto;-webkit-overflow-scrolling:touch;border-collapse:collapse;width:100%;font-size:.9rem;max-width:100%}
.table-wrap table{border-collapse:collapse;width:100%;font-size:.9rem;min-width:520px;display:table}
.prose td{min-width:110px}
.prose{overflow-wrap:anywhere}
@media(min-width:760px){.prose table{display:table}}
.prose th,.prose td{border:1px solid var(--line);padding:.55rem .65rem;text-align:left;vertical-align:top}
.prose thead th{background:var(--blue);color:#fff}
.prose tbody tr:nth-child(even){background:var(--bg)}
.prose .total td{font-weight:700;background:#fbf1d6}
.key-box{background:#fff;border:2px solid var(--gold);border-radius:var(--radius);padding:1rem 1.2rem;margin:1.2rem 0}
.key-box h2,.key-box h3{margin-top:0;border:0}
.sources{font-size:.88rem;color:var(--muted)}
/* CTA */
.cta-box{background:linear-gradient(135deg,var(--blue),var(--blue-2));color:#fff;border-radius:var(--radius);padding:1.4rem 1.3rem;margin:2rem 0;border-top:5px solid var(--gold)}
.cta-box a{color:var(--gold)}
.cta-eyebrow{margin:0;text-transform:uppercase;letter-spacing:.08em;font-size:.75rem;font-weight:700;color:var(--gold)}
.cta-title{margin:.2rem 0 .5rem;font-size:1.45rem;color:#fff;border:0}
.cta-buttons{display:flex;flex-wrap:wrap;gap:.6rem;margin:.8rem 0}
.cta-list{margin:.6rem 0;padding-left:1.1rem}
.cta-note{font-size:.8rem;color:#cdd8ea;margin:.6rem 0 0}
.cta-box--light{background:#fff;color:var(--ink);border:1px solid var(--line);border-top:5px solid var(--gold)}
.cta-box--light .cta-title{color:var(--blue)}
.cta-box--light a{color:var(--blue-2)}
.cta-box--light .cta-note{color:var(--muted)}
.cta-box--llc{background:#fbf1d6;color:var(--ink)}
.cta-box--llc .cta-title{color:var(--blue)}
.cta-box--llc .cta-eyebrow{color:var(--gold-d)}
.cta-box--llc a{color:var(--blue-2);font-weight:700}
.related{margin-top:2.5rem}
.related h2{color:var(--blue)}
.page{max-width:820px;margin:1.5rem auto 3rem}
/* Footer */
.site-footer{background:var(--blue);color:#cfd9ea;margin-top:3rem;border-top:4px solid var(--gold);font-size:.92rem}
.footer-inner{padding:2rem 1.1rem}
.footer-cols{display:grid;gap:1.2rem}
@media(min-width:760px){.footer-cols{grid-template-columns:2fr 1fr 1fr}}
.footer-brand{font-size:1.2rem;color:#fff;margin:0 0 .4rem}
.footer-brand strong{color:var(--gold)}
.footer-h{color:var(--gold);font-weight:700;margin:0 0 .4rem}
.footer-links{list-style:none;margin:0;padding:0}
.footer-links a{color:#e6edf8;text-decoration:none}
.footer-links a:hover{color:var(--gold)}
.disclosure-short{font-size:.82rem;border-top:1px solid rgba(255,255,255,.15);padding-top:.8rem}
.disclosure-short a{color:var(--gold)}
.copy{font-size:.8rem;color:#9fb0cc}