:root{
--blue:#0087be; --blue-dark:#0a5678; --blue-bright:#1a9bdc; --olive:#4f5e09;
--ink:#333333; --muted:#6c6c6c; --tint:#dff0f4; --line:#e2e2e2; --bg:#ffffff; --footer:#141414;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:"Helvetica Neue",Helvetica,Arial,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6;font-size:17px}
img{max-width:100%;height:auto;display:block}
a{color:inherit}
.wrap{max-width:1140px;margin:0 auto;padding:0 20px}
h1,h2,h3{line-height:1.2;color:#222}
h2{font-size:clamp(28px,4vw,38px);margin-bottom:14px}
.lead{color:var(--muted);max-width:720px}
.center{text-align:center;margin-left:auto;margin-right:auto}
.btn{display:inline-block;padding:13px 26px;border-radius:999px;font-weight:700;text-decoration:none;transition:background .2s}
.btn-blue{background:var(--blue-bright);color:#fff}
.btn-blue:hover{background:var(--blue)}
.btn-outline{border:2px solid #fff;color:#fff}
.btn-outline:hover{background:rgba(255,255,255,.12)}
section{padding:80px 0}

/* top info bar */
.topbar{background:#fff;border-bottom:1px solid var(--line);font-size:14px}
.topbar .wrap{display:flex;justify-content:flex-end;gap:34px;padding:10px 20px;flex-wrap:wrap}
.ti{display:flex;align-items:center;gap:10px;text-decoration:none;color:#555}
.ti img{width:38px;height:38px}
.ti b{display:block;color:var(--olive);font-size:12px;letter-spacing:.04em;text-transform:uppercase}
@media (max-width:760px){.topbar{display:none}}

/* header */
header.nav{background:#fff;position:sticky;top:0;z-index:20;box-shadow:0 2px 10px rgba(0,0,0,.06)}
header.nav .wrap{display:flex;align-items:center;justify-content:space-between;padding:12px 20px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none}
.brand img{width:52px;height:52px}
.brand span{font-size:26px;font-weight:700;color:var(--blue-dark);letter-spacing:.01em}
nav.links a{margin-left:26px;text-decoration:none;font-weight:600;color:#444}
nav.links a:hover{color:var(--blue)}
.nav-actions{display:flex;align-items:center;gap:10px}
.nav-portal{display:inline-block;border:2px solid var(--blue-bright);color:var(--blue-bright);text-decoration:none;font-weight:700;padding:7px 16px;border-radius:999px;font-size:15px;white-space:nowrap;transition:background .2s,color .2s}
.nav-portal:hover{background:var(--blue-bright);color:#fff}
@media (max-width:480px){.nav-portal{padding:6px 11px;font-size:14px}.nav-portal .long{display:none}.nav-call{padding:8px 12px;font-size:14px}.nav-call .long{display:none}.nav-actions{gap:6px}.brand span{font-size:18px;white-space:nowrap}.nav-portal,.nav-call{white-space:nowrap}}
@media (min-width:481px){.nav-portal .short{display:none}}
.nav-call{display:none;background:var(--blue-bright);color:#fff;text-decoration:none;font-weight:700;padding:9px 16px;border-radius:999px;font-size:15px}
@media (max-width:860px){nav.links{display:none}.nav-call{display:inline-block}.brand span{font-size:21px}.brand img{width:42px;height:42px}}

/* hero */
.hero{position:relative;color:#fff;background:#0a5678 url('/img/philadelphia-skyline.webp') center/cover no-repeat;padding:120px 0 130px}
.hero::before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(6,52,74,.88) 0%,rgba(10,86,120,.7) 50%,rgba(10,86,120,.25) 100%)}
.hero .wrap{position:relative}
.eyebrow{font-weight:700;letter-spacing:.1em;text-transform:uppercase;font-size:18px;color:#e2f6ff;margin-bottom:14px;animation:eyebrowFlash 2s ease-in-out infinite}
@keyframes eyebrowFlash{0%,100%{opacity:1;text-shadow:0 0 8px rgba(190,235,255,1),0 0 18px rgba(159,220,245,.9)}50%{opacity:.45;text-shadow:none}}
@media (prefers-reduced-motion:reduce){.eyebrow{animation:none}}
.hero h1{color:#fff;font-size:clamp(34px,5.6vw,58px);max-width:820px;margin-bottom:20px}
.hero p{font-size:20px;max-width:600px;color:#e3f2f8;margin-bottom:32px}
.ctas{display:flex;gap:14px;flex-wrap:wrap}

/* page hero (inner pages) */
.page-hero{background:linear-gradient(90deg,#06344a 0%,#0a5678 100%);color:#fff;padding:46px 0 54px}
.page-hero h1{color:#fff;font-size:clamp(30px,4.6vw,46px);max-width:860px;margin:10px 0 14px}
.page-hero p{font-size:19px;max-width:700px;color:#e3f2f8;margin-bottom:24px}
.crumbs{font-size:14px;color:#bfe3f3}
.crumbs ol{list-style:none;display:flex;flex-wrap:wrap;gap:6px}
.crumbs li+li::before{content:"›";margin-right:6px;color:#8cc9e3}
.crumbs a{color:#e3f2f8}

/* article content */
.content{padding:60px 0}
.content-grid{display:grid;grid-template-columns:1fr 320px;gap:50px;align-items:start}
.prose h2{font-size:clamp(24px,3vw,30px);margin:36px 0 12px;color:var(--blue-dark)}
.prose h2:first-child{margin-top:0}
.prose h3{font-size:20px;margin:24px 0 8px}
.prose p{margin-bottom:14px;color:#3d3d3d}
.prose ul{margin:0 0 16px 22px}
.prose li{margin-bottom:6px;color:#3d3d3d}
.prose a{color:var(--blue-dark);font-weight:600}
.aside{position:sticky;top:100px;border:1px solid var(--line);border-radius:10px;padding:24px;background:#f6f8f9}
.aside h2{font-size:20px;margin-bottom:10px}
.aside p{font-size:15px;color:#555;margin-bottom:14px}
.aside .btn{display:block;text-align:center;margin-bottom:10px}
.aside ul{list-style:none;margin-top:16px;border-top:1px solid var(--line);padding-top:14px}
.aside li{margin-bottom:8px;font-size:15px}
.aside li a{color:var(--blue-dark);text-decoration:none;font-weight:600}
.aside li a[aria-current]{color:#222;font-weight:700}
@media (max-width:900px){.content-grid{grid-template-columns:1fr}.aside{position:static}}

/* author box */
.author{display:flex;gap:18px;align-items:flex-start;border:1px solid var(--line);border-left:4px solid var(--blue);border-radius:8px;padding:20px;margin-top:36px;background:#fff}
.author .badge{flex:none;width:64px;height:64px;border-radius:50%;background:var(--blue-dark);color:#fff;font-weight:700;font-size:22px;display:grid;place-items:center}
.author h3{font-size:18px;margin-bottom:4px}
.author p{font-size:15px;color:#555;margin:0}
.author a{color:var(--blue-dark);font-weight:600}

/* services */
.svc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:40px}
.svc{border:1px solid var(--line);border-radius:10px;padding:28px;background:#fff;transition:box-shadow .2s,transform .2s;position:relative}
.svc:hover{box-shadow:0 10px 30px rgba(10,86,120,.12);transform:translateY(-2px)}
.svc img{width:62px;height:62px;margin-bottom:16px}
.svc h3{font-size:21px;margin-bottom:8px;color:var(--blue-dark)}
.svc h3 a{text-decoration:none}
.svc h3 a::after{content:"";position:absolute;inset:0}
.svc p{color:var(--muted);font-size:16px}
.svc .more{display:inline-block;margin-top:10px;font-weight:700;color:var(--blue);font-size:15px}
@media (max-width:900px){.svc-grid{grid-template-columns:1fr 1fr}}
@media (max-width:580px){.svc-grid{grid-template-columns:1fr}}

/* why */
.why{background:var(--tint)}
.why-grid{display:grid;grid-template-columns:1fr 300px 1fr;gap:30px;align-items:center;margin-top:40px}
.why-col{display:grid;gap:44px}
.why-item{display:flex;gap:16px;align-items:flex-start}
.why-item img{width:68px;height:68px;flex:none}
.why-item h3{font-size:22px;color:#555;margin-bottom:6px}
.why-item p{color:#444;font-size:16px}
.why-photo{align-self:end}
@media (max-width:900px){.why-grid{grid-template-columns:1fr}.why-photo{max-width:240px;margin:0 auto}}

/* stats */
.stats{position:relative;background:#6f8a86 url('/img/tax-receipts.webp') center/cover no-repeat;color:#fff;padding:70px 0}
.stats::before{content:"";position:absolute;inset:0;background:rgba(10,60,80,.55)}
.stats .wrap{position:relative;display:grid;grid-template-columns:repeat(3,1fr);gap:20px;text-align:center}
.stat img{height:70px;width:70px;margin:0 auto 14px;opacity:.95}
.stat b{display:block;font-size:46px;line-height:1}
.stat b::after{content:"";display:block;width:80px;height:3px;background:#fff;margin:14px auto}
.stat span{font-size:18px}
@media (max-width:640px){.stats .wrap{grid-template-columns:1fr;gap:40px}}

/* about block on home */
.about{background:#fff}
.about-grid{display:grid;grid-template-columns:1fr 1.4fr;gap:50px;align-items:center}
.about-card{background:var(--tint);border-radius:12px;padding:30px}
.about-card .badge{width:84px;height:84px;border-radius:50%;background:var(--blue-dark);color:#fff;font-weight:700;font-size:30px;display:grid;place-items:center;margin-bottom:16px}
.about-card h3{font-size:24px;margin-bottom:4px}
.about-card .role{color:var(--olive);font-weight:700;font-size:14px;letter-spacing:.04em;text-transform:uppercase;margin-bottom:14px}
.about-card ul{list-style:none}
.about-card li{padding-left:22px;position:relative;margin-bottom:8px;color:#444;font-size:16px}
.about-card li::before{content:"✓";position:absolute;left:0;color:var(--blue);font-weight:700}
.about p{margin-bottom:14px;color:#444}
.about a.text{color:var(--blue-dark);font-weight:700}
@media (max-width:860px){.about-grid{grid-template-columns:1fr}}

/* process & promise */
.pp-grid{display:grid;grid-template-columns:1.6fr 1fr;gap:50px}
.photos{display:grid;grid-template-columns:1fr 1fr;gap:8px;margin-top:26px;border:3px solid #ccc;background:#ccc}
.photos img{width:100%;height:220px;object-fit:cover}
.steps{margin-top:26px;display:grid;gap:14px;counter-reset:s}
.steps li{list-style:none;display:flex;gap:14px;align-items:flex-start;color:#444}
.steps li::before{counter-increment:s;content:counter(s);flex:none;width:30px;height:30px;border-radius:50%;background:var(--blue);color:#fff;font-weight:700;display:grid;place-items:center;font-size:14px;margin-top:2px}
details{border-radius:999px;margin-bottom:12px}
details summary{list-style:none;cursor:pointer;background:var(--blue);color:#fff;font-weight:700;padding:12px 20px;border-radius:999px;display:flex;align-items:center;gap:12px}
details summary::-webkit-details-marker{display:none}
details summary::before{content:"+";width:26px;height:26px;border-radius:50%;background:#fff;color:var(--blue);display:grid;place-items:center;font-size:18px;flex:none}
details[open] summary::before{content:"–"}
details p{padding:14px 18px 6px;color:#555;font-size:16px}
@media (max-width:900px){.pp-grid{grid-template-columns:1fr}}

/* office */
.office{background:#f6f8f9}
.office-grid{display:grid;grid-template-columns:400px 1fr;gap:40px;align-items:stretch;margin-top:30px}
.office-grid > img{border-radius:8px;width:100%;align-self:start}
.office-info{display:grid;gap:20px;align-content:start}
.office-info .row{display:flex;gap:14px;align-items:center}
.office-info .row img{width:44px;height:44px;filter:invert(.3);object-fit:contain}
.office-info a{color:var(--blue-dark);font-weight:600;text-decoration:none}
.map{width:100%;height:260px;border:0;border-radius:8px;margin-top:6px}
.areas{display:flex;flex-wrap:wrap;gap:8px;margin-top:4px}
.areas span{background:#fff;border:1px solid var(--line);border-radius:999px;padding:4px 12px;font-size:14px;color:#555}
@media (max-width:860px){.office-grid{grid-template-columns:1fr}}

/* faq */
.faq{max-width:820px;margin:34px auto 0}
.faq details{border-radius:10px;border:1px solid var(--line)}
.faq details summary{background:#fff;color:#222;border-radius:10px}
.faq details summary::before{background:var(--blue);color:#fff}
.faq details p{padding:0 20px 16px 58px}
.prose .faq{margin:16px 0 0}

/* cta */
.cta{background:#e2e2e2;padding:44px 0}
.cta .wrap{display:flex;justify-content:space-between;align-items:center;gap:20px;flex-wrap:wrap}
.cta h2{margin:0;font-size:clamp(24px,3vw,30px)}

/* 404 */
.nf{padding:90px 0;text-align:center}
.nf h1{font-size:clamp(32px,5vw,48px);margin-bottom:14px;color:var(--blue-dark)}
.nf p{color:var(--muted);max-width:560px;margin:0 auto 26px}
.nf ul{list-style:none;display:flex;flex-wrap:wrap;gap:10px;justify-content:center;margin-top:26px}
.nf li a{display:inline-block;border:1px solid var(--line);border-radius:999px;padding:6px 14px;text-decoration:none;color:var(--blue-dark);font-weight:600}

/* footer */
footer{background:var(--footer);color:#bbb;padding:60px 0 0;font-size:15px}
.f-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:40px}
footer h3{color:#fff;font-size:20px;margin-bottom:22px}
.f-row{display:flex;gap:16px;align-items:center;margin-bottom:18px}
.f-row img{filter:invert(.75)}
footer a{text-decoration:none}
footer a:hover{color:#fff}
.f-list li{list-style:none;margin-bottom:10px;padding-left:16px;position:relative}
.f-list li::before{content:"";position:absolute;left:0;top:7px;border:5px solid transparent;border-left-color:var(--blue)}
.copy{border-top:1px solid #2a2a2a;margin-top:40px;padding:20px 0;text-align:center;color:#ddd;font-size:14px}
@media (max-width:800px){.f-grid{grid-template-columns:1fr}}