@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/2c55a0e60120577a-s.03ez25a9g3i0n.woff2)format("woff2");unicode-range:U+460-52F,U+1C80-1C8A,U+20B4,U+2DE0-2DFF,U+A640-A69F,U+FE2E-FE2F}@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/9c72aa0f40e4eef8-s.3i9rha7jpxn0q.woff2)format("woff2");unicode-range:U+301,U+400-45F,U+490-491,U+4B0-4B1,U+2116}@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/ad66f9afd8947f86-s.2o7ko1d-5m1xu.woff2)format("woff2");unicode-range:U+1F??}@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/5476f68d60460930-s.1ee5w62fj497l.woff2)format("woff2");unicode-range:U+370-377,U+37A-37F,U+384-38A,U+38C,U+38E-3A1,U+3A3-3FF}@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/2bbe8d2671613f1f-s.1way2z9fj6cig.woff2)format("woff2");unicode-range:U+102-103,U+110-111,U+128-129,U+168-169,U+1A0-1A1,U+1AF-1B0,U+300-301,U+303-304,U+308-309,U+323,U+329,U+1EA0-1EF9,U+20AB}@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/1bffadaabf893a1e-s.0szrwpqb9mkwe.woff2)format("woff2");unicode-range:U+100-2BA,U+2BD-2C5,U+2C7-2CC,U+2CE-2D7,U+2DD-2FF,U+304,U+308,U+329,U+1D00-1DBF,U+1E00-1E9F,U+1EF2-1EFF,U+2020,U+20A0-20AB,U+20AD-20C0,U+2113,U+2C60-2C7F,U+A720-A7FF}@font-face{font-family:Inter;font-style:normal;font-weight:100 900;font-display:swap;src:url(../media/83afe278b6a6bb3c-s.p.45535valc9rzk.woff2)format("woff2");unicode-range:U+??,U+131,U+152-153,U+2BB-2BC,U+2C6,U+2DA,U+2DC,U+304,U+308,U+329,U+2000-206F,U+20AC,U+2122,U+2191,U+2193,U+2212,U+2215,U+FEFF,U+FFFD}@font-face{font-family:Inter Fallback;src:local(Arial);ascent-override:90.44%;descent-override:22.52%;line-gap-override:0.0%;size-adjust:107.12%}.inter_c15e96cb-module__0bjUvq__className{font-family:Inter,Inter Fallback;font-style:normal}.inter_c15e96cb-module__0bjUvq__variable{--font-inter:"Inter", "Inter Fallback"}
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-animation-delay:0s;--tw-animation-direction:normal;--tw-animation-duration:initial;--tw-animation-fill-mode:none;--tw-animation-iteration-count:1;--tw-enter-blur:0;--tw-enter-opacity:1;--tw-enter-rotate:0;--tw-enter-scale:1;--tw-enter-translate-x:0;--tw-enter-translate-y:0;--tw-exit-blur:0;--tw-exit-opacity:1;--tw-exit-rotate:0;--tw-exit-scale:1;--tw-exit-translate-x:0;--tw-exit-translate-y:0}}}@layer theme{:root,:host{--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--default-font-family:var(--font-inter), Arial, Helvetica, sans-serif;--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}h1,h2,h3,h4,h5,h6{font-size:revert;font-weight:revert}ul,ol{list-style:revert;padding-left:revert;margin-block:revert}p,h4,h5,h6,dl,blockquote,figure{margin-block:revert}input,select,textarea{border-width:revert;border-style:revert;border-color:revert}}@layer components;@layer utilities{.absolute{position:absolute}.fixed{position:fixed}.static{position:static}.contents{display:contents}.hidden{display:none}.inline{display:inline}.table{display:table}.rounded{border-radius:.25rem}.running{animation-play-state:running}}@property --tw-animation-delay{syntax:"*";inherits:false;initial-value:0s}@property --tw-animation-direction{syntax:"*";inherits:false;initial-value:normal}@property --tw-animation-duration{syntax:"*";inherits:false}@property --tw-animation-fill-mode{syntax:"*";inherits:false;initial-value:none}@property --tw-animation-iteration-count{syntax:"*";inherits:false;initial-value:1}@property --tw-enter-blur{syntax:"*";inherits:false;initial-value:0}@property --tw-enter-opacity{syntax:"*";inherits:false;initial-value:1}@property --tw-enter-rotate{syntax:"*";inherits:false;initial-value:0}@property --tw-enter-scale{syntax:"*";inherits:false;initial-value:1}@property --tw-enter-translate-x{syntax:"*";inherits:false;initial-value:0}@property --tw-enter-translate-y{syntax:"*";inherits:false;initial-value:0}@property --tw-exit-blur{syntax:"*";inherits:false;initial-value:0}@property --tw-exit-opacity{syntax:"*";inherits:false;initial-value:1}@property --tw-exit-rotate{syntax:"*";inherits:false;initial-value:0}@property --tw-exit-scale{syntax:"*";inherits:false;initial-value:1}@property --tw-exit-translate-x{syntax:"*";inherits:false;initial-value:0}@property --tw-exit-translate-y{syntax:"*";inherits:false;initial-value:0}:root{--ink:#1a2d31;--teal:#007778;--bright:#008f90;--mint:#e6f5f5}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:25px}body{color:var(--ink);font-family:var(--font-inter), Arial, Helvetica, sans-serif;margin:0;font-size:17px;line-height:1.6}a{color:inherit;text-decoration:none}button,input{font:inherit}a,button{touch-action:manipulation}a:focus-visible,button:focus-visible,input:focus-visible{outline-offset:5px;outline:3px solid #ed9c39}img{max-width:100%;display:block}.skip{z-index:9;background:#fff;padding:15px;position:absolute;top:-100px}.skip:focus{top:0}.topline{background:var(--ink);color:#fff;letter-spacing:1.6px;justify-content:space-between;padding:9px 5%;font-size:12px;display:flex}.topline span{letter-spacing:.3px}header{border-bottom:1px solid #e5ebeb;justify-content:space-between;align-items:center;gap:35px;padding:22px 5%;display:flex}.brand img{width:125px}nav{gap:30px;font-size:15px;font-weight:600;display:flex}nav a:hover{color:var(--teal)}.navbutton{border:1px solid var(--ink);padding:12px 18px;font-size:14px;font-weight:700}.hero{background:#fff url(/circle.png) 100%/cover no-repeat;grid-template-columns:1.1fr 1fr;align-items:center;gap:5%;padding:65px 5% 70px;display:grid;overflow:hidden}.eyebrow{letter-spacing:2px;margin-bottom:20px;font-size:12px;font-weight:700;display:block}h1,h2,h3,p{margin:0}h1{letter-spacing:-4px;max-width:760px;font-size:clamp(48px,5.5vw,88px);line-height:1.02}h1 em{color:var(--teal);font-style:normal}.hero-copy>p{max-width:580px;margin:25px 0;font-size:18px;line-height:1.65}.button{background:var(--ink);color:#fff;gap:35px;padding:16px 24px;font-weight:700;display:inline-flex}.button:hover{background:var(--teal)}.smallnote{margin-top:17px;font-size:13px}.hero-picture{margin:20px 0 20px 20px;position:relative}.hero-picture>img{object-fit:cover;border-radius:50% 50% 0 0;width:100%;height:480px}.photo-label{background:var(--ink);color:#fff;letter-spacing:1px;padding:24px 30px;font-size:17px;position:absolute;bottom:-20px;left:-25px}.photo-label strong{font-size:26px}.topics-strip{background:var(--ink);color:#fff;letter-spacing:1.4px;justify-content:space-between;padding:20px 5%;font-size:12px;font-weight:700;display:flex}.section{padding:90px 5%}.section-heading{justify-content:space-between;align-items:end;gap:30px;margin-bottom:40px;display:flex}.section-heading>p{color:#53676a;max-width:380px}h2{letter-spacing:-2.5px;font-size:clamp(36px,4.2vw,65px);line-height:1.07}h3{letter-spacing:-.7px;font-size:25px;line-height:1.2}.task-grid{border:1px solid #cddcdd;grid-template-columns:repeat(4,1fr);display:grid}.task{border-right:1px solid #cddcdd;flex-direction:column;min-height:345px;padding:30px 25px;transition:all .2s;display:flex}.task:last-child{border:0}.task:hover{background:var(--ink);color:#fff;transform:translateY(-6px)}.num{color:var(--teal);letter-spacing:1px;margin-bottom:30px;font-size:12px;font-weight:700}.task:hover .num{color:#8de5df}.task p{margin-top:18px;font-size:15px;line-height:1.55}.task-bottom{justify-content:space-between;align-items:center;margin-top:auto;padding-top:25px;font-size:12px;display:flex}.task-bottom b{font-size:24px}.full{width:100%}.business{background:var(--ink) url(/network.png) center/cover no-repeat;color:#fff;grid-template-columns:1.1fr 1fr;gap:14%;padding:90px 5%;display:grid}.business-inner>p{color:#d2e4e4;max-width:600px;margin:25px 0}.business .eyebrow{color:#80d7d2}.step-links a{border-top:1px solid #506366;gap:24px;padding:16px 0;font-size:17px;display:flex}.step-links b{color:#80d7d2}.step-links span{margin-left:auto}.business-aside{align-self:end;padding-bottom:20px}.business-aside>span{letter-spacing:-1px;font-size:36px;font-weight:700;line-height:1.15}.business-aside p{margin-top:16px}.search{background:#f4f8f8;border:1px solid #bacdcd;display:flex}.search label{clip-path:inset(50%);width:1px;height:1px;position:absolute;overflow:hidden}.search input{min-width:0;color:var(--ink);background:0 0;border:0;flex:1;padding:20px}.search button{background:var(--ink);color:#fff;cursor:pointer;border:0;padding:15px 30px}.filters{flex-wrap:wrap;gap:12px;margin:24px 0;display:flex}.filters button{cursor:pointer;background:#fff;border:1px solid #c5d4d4;border-radius:30px;padding:8px 18px;font-size:14px}.filters button.active{background:var(--ink);color:#fff;border-color:var(--ink)}.result-count{color:#53676a;margin-bottom:15px;font-size:13px}.resource{border-bottom:1px solid #d3e0df;grid-template-columns:170px 1fr 260px 30px;align-items:center;gap:22px;padding:24px 4px;display:grid}.resource:hover{background:var(--mint)}.resource .category{color:var(--teal);text-transform:uppercase;letter-spacing:1px;font-size:12px;font-weight:700}.resource h3{font-size:21px}.resource p{color:#53676a;margin-top:5px;font-size:14px}.authority{color:#53676a;font-size:13px}.local{background:var(--mint);grid-template-columns:1fr 1fr;display:grid}.local-photo img{object-fit:cover;width:100%;height:100%;min-height:650px}.local-copy{padding:70px 12%}.local-copy>p{margin:24px 0}.local-links a{border-top:1px solid #a9caca;padding:15px 0;font-weight:700;display:block}.local-links span{font-size:13px;font-weight:400;display:block}.tools{background:var(--bright) url(/teal-section.png) top center/100% auto no-repeat;color:#fff;padding:210px 5% 90px}.tools-head{text-align:center}.tools-head p{margin:25px 0 40px}.download-grid{grid-template-columns:repeat(3,1fr);gap:20px;display:grid}.download-grid a{color:var(--ink);background:#fff;flex-direction:column;min-height:300px;padding:35px;display:flex}.filetype{letter-spacing:1px;color:var(--teal);margin-bottom:30px;font-size:11px;font-weight:700}.download-grid p{margin:20px 0 25px;font-size:16px}.download-grid b{margin-top:auto;font-size:14px}.download-grid a:hover{background:var(--mint)}.source-section{grid-template-columns:1.2fr .8fr;align-items:center;gap:10%;display:grid}.source-section p{max-width:650px;margin-top:24px;font-size:16px}.source-section img{object-fit:cover;width:100%;height:360px}.closing{background:var(--mint) url(/circles.png) center/cover no-repeat;padding:80px 5%}.closing h2{margin-bottom:30px}.light{color:var(--ink);background:#fff}footer{background:var(--ink);color:#fff;justify-content:space-between;align-items:center;gap:35px;padding:50px 5%;display:flex}footer>img{width:140px}footer p{font-size:15px}footer a{margin:5px 0;font-size:14px;display:block}footer small{color:#c2d4d4;max-width:260px;font-size:12px}@media (min-width:1700px){.section,header,.hero,.business,.tools,.closing,footer{padding-left:max(5%,50vw - 775px);padding-right:max(5%,50vw - 775px)}}@media (max-width:1000px){nav{gap:15px;font-size:13px}.navbutton{display:none}.hero{gap:20px}.hero-picture>img{height:380px}h1{letter-spacing:-2px}.task-grid{grid-template-columns:repeat(2,1fr)}.task{border-bottom:1px solid #cddcdd}.resource{grid-template-columns:120px 1fr 30px}.authority{display:none}.local-copy{padding:55px 8%}.download-grid a{padding:23px}.source-section{gap:5%}}@media (max-width:640px){.topline{letter-spacing:.6px;font-size:10px}header{gap:15px;padding:15px 5%}.brand img{width:85px}nav{flex-wrap:wrap;gap:8px 16px;max-width:230px;font-size:12px}.hero{background-position:0;background-size:auto 100%;grid-template-columns:1fr;padding:40px 5%}.hero-copy>p{font-size:16px}.hero-picture{margin:10px 0 20px 25px}.hero-picture>img{border-radius:120px 120px 0 0;height:300px}.photo-label{padding:15px 20px;font-size:13px}.photo-label strong{font-size:21px}.topics-strip{flex-wrap:wrap;gap:15px;font-size:10px}.section{padding:55px 5%}.section-heading{display:block}.section-heading>p{margin-top:20px;font-size:15px}h2{letter-spacing:-1.5px}.task{min-height:330px;padding:23px 17px}h3{font-size:22px}.task-bottom{font-size:11px}.business{background-position:25%;grid-template-columns:1fr;padding:55px 5%}.business-aside{display:none}.resource{grid-template-columns:1fr 20px;gap:6px;padding:22px 0}.resource .category{grid-column:1/-1}.resource h3{font-size:19px}.search input{padding:15px;font-size:14px}.search button{padding:12px;font-size:14px}.filters{gap:8px}.filters button{padding:7px 12px;font-size:12px}.local{grid-template-columns:1fr}.local-photo img{height:260px;min-height:0}.local-copy{padding:45px 5%}.tools{background-size:auto 400px;padding:110px 5% 55px}.download-grid{grid-template-columns:1fr}.download-grid a{min-height:240px}.source-section{grid-template-columns:1fr}.source-section img{height:260px;margin-top:20px}.closing{background-position:25%;padding:55px 5%}footer{flex-wrap:wrap;padding:35px 5%}footer>img{width:100px}footer small{max-width:none}}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}.task{transition:none}}.guide-hub{background:#f6f8f7}.guide-panels{grid-template-columns:repeat(3,minmax(0,1fr));align-items:start;gap:25px;display:grid}.guide-panel{background:#fff;border:1px solid #cfdddd}.panel-heading{background:#e6f5f5 url(/circle.png) 50%/cover;min-height:180px;padding:30px}.panel-heading>span{margin-bottom:18px;font-size:12px;font-weight:700;display:block}.panel-heading h3{max-width:260px;font-size:30px;line-height:1.1}.business-guides .panel-heading{color:#fff;background:#1a2d31 url(/network.png) 50%/cover}.property-guides .panel-heading{color:#fff;background:#007778}.panel-links{padding:0 25px 12px}.panel-links a{border-bottom:1px solid #dce7e7;justify-content:space-between;align-items:center;gap:18px;padding:20px 0;font-size:16px;font-weight:700;line-height:1.4;display:flex}.panel-links a:last-child{border:0}.panel-links a:hover{color:#007778}.panel-links a span{color:#007778;flex-shrink:0;font-size:22px}@media (max-width:900px){.guide-panels{grid-template-columns:1fr}.panel-heading{min-height:0}.panel-heading h3{max-width:none}.panel-links{padding:0 30px 12px}}html{scroll-behavior:smooth}.guide-hero{background:#e6f5f5 url(/circle.png) 100%/cover no-repeat;min-height:570px;padding:45px 7% 65px}.guide-hero-inner{max-width:850px}.guide-hero h1{letter-spacing:-.055em;margin:30px 0;font-size:clamp(48px,6.3vw,88px);line-height:1.03}.guide-hero p{max-width:610px;font-size:21px;line-height:1.65}.guide-hero .eyebrow{margin-top:45px;display:block}.back{font-size:14px;font-weight:700}.g1{color:#fff;background-color:#1a2d31;background-image:url(/network.png)}.g1 .eyebrow{color:#83dddd}.g2{background-image:url(/circles.png)}.g2 .guide-hero-inner{background:#fffffff2;max-width:790px;padding:25px 35px}.guide-meta{border-bottom:1px solid #d5e2e2;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:25px;padding:26px 7%;font-size:14px;display:flex}.guide-meta a{color:#007778;font-weight:700}article{max-width:1240px;margin:auto;padding:20px 6%}.guide-section{border-bottom:1px solid #d5e2e2;grid-template-columns:180px 1fr;gap:35px;padding:65px 0;display:grid}.guide-label{letter-spacing:.09em;color:#007778;padding-top:12px;font-size:12px;font-weight:800}.guide-section h2{letter-spacing:-.035em;margin:0 0 25px;font-size:clamp(30px,3vw,44px);line-height:1.12}.guide-section p,.checklist{font-size:18px;line-height:1.8}.guide-section p{margin:17px 0}.guide-section .source-link{color:#52686a;font-size:14px;line-height:1.6}.source-link a{color:#007778;text-underline-offset:4px;text-decoration:underline}.table-wrap{margin:25px 0;overflow-x:auto}.table-wrap table{border-collapse:collapse;width:100%;font-size:16px;line-height:1.6}.table-wrap th,.table-wrap td{text-align:left;vertical-align:top;border-bottom:1px solid #c6dada;padding:17px}.table-wrap th{color:#fff;background:#1a2d31}.table-wrap td{background:#f1f8f7}.table-wrap td:first-child{width:48%}.example{background:#e6f5f5;border-left:5px solid #008f90;margin:30px 0;padding:28px 32px}.example h3{margin:15px 0;font-size:27px}.checklist{padding:0;list-style:none}.checklist li{border-bottom:1px solid #e1eceb;padding:13px 0 13px 35px;position:relative}.checklist li:before{content:"□";color:#007778;font-weight:700;position:absolute;left:0}.guide-download{color:#fff;background:#008f90 url(/teal-section.png) 50%/cover;padding:90px 8%}.guide-download .eyebrow{color:#fff}.guide-download h2,.guide-related h2{margin:25px 0;font-size:clamp(36px,4vw,60px);line-height:1.05}.guide-download p{margin-bottom:30px;font-size:19px}.guide-related{padding:75px 8%}.guide-related>div{grid-template-columns:1fr 1fr;gap:25px;display:grid}.guide-related>div>a{background:#e6f5f5;padding:32px}.guide-related span{letter-spacing:.1em;font-size:12px;font-weight:700}.guide-related h3{min-height:70px;font-size:28px;line-height:1.2}.guide-note{max-width:1100px;padding:30px 8% 55px;font-size:14px;line-height:1.8}@media (max-width:700px){.guide-hero{background-position:35%;min-height:0;padding:30px 6% 45px}.guide-hero p{font-size:18px}.guide-hero h1{font-size:48px}.g2 .guide-hero-inner{padding:20px}.guide-section{grid-template-columns:1fr;gap:18px;padding:40px 0}.guide-meta{gap:12px}.guide-related>div{grid-template-columns:1fr}.guide-download{padding:60px 6%}.guide-section p,.checklist{font-size:17px}}@media print{.site-header,footer:not(.paper-foot),.topline,.back,.guide-download,.guide-related,.guide-meta a,.button,.skip{display:none!important}.guide-hero{min-height:0;padding:20px;color:#000!important;background:0 0!important}.guide-hero h1{font-size:32px}.guide-hero .eyebrow{margin:0}.guide-section{break-inside:avoid;padding:20px 0;display:block}article{padding:0}.guide-section p,.checklist{font-size:11pt}.guide-section h2{font-size:20pt}.guide-meta{padding:10px}a{color:#000!important}}.new-hero{background:#e6f5f5 url(/circle.png) 50%/cover;grid-template-columns:1.12fr 1fr;align-items:center;gap:5%;padding:55px 7% 65px;display:grid}.new-hero .eyebrow{margin:40px 0 25px;display:block}.new-hero h1{letter-spacing:-.055em;margin:0 0 25px;font-size:clamp(44px,5.5vw,76px);line-height:1.03}.new-hero p{max-width:620px;font-size:20px;line-height:1.7}.hero-art{min-width:0;position:relative}.hero-art>img{object-fit:cover;border-radius:100px 0;width:100%;height:450px;display:block}.art-caption{color:#fff;letter-spacing:.13em;background:#1a2d31;padding:22px;font-size:12px;line-height:1.8;position:absolute;bottom:25px;left:25px;right:25px}.art-caption strong{letter-spacing:0;font-size:20px}.type1{color:#fff;background:#1a2d31 url(/network.png) 50%/cover}.type1 .eyebrow{color:#8ce3df}.type1 .hero-art>img{border-radius:0 100px}.type1 .art-caption{background:#007778}.type2{background:#f6f8f7 url(/dots.svg) 100%/40% no-repeat}.payroll-art{background:#f6f8f7;border:1px solid #d3e7e5;min-height:430px}.payroll-art>img{object-fit:cover;object-position:left;border-radius:0;width:100%;height:310px}.visual-cards{grid-template-columns:repeat(3,1fr);gap:15px;margin:25px 0;display:grid}.visual-cards>div{background:#e6f5f5;padding:24px}.card-number{color:#007778;font-size:38px;font-weight:800}.visual-cards h3{margin:20px 0 12px;font-size:21px}.visual-cards p{font-size:16px;line-height:1.65}.stat-panel{color:#fff;background:#1a2d31 url(/network.png) 50%/cover;align-items:center;gap:30px;margin:25px 0;padding:30px;display:flex}.stat-panel strong{letter-spacing:-.05em;white-space:nowrap;font-size:clamp(38px,4vw,60px)}.stat-panel span{max-width:360px;font-size:17px;line-height:1.6}.process{grid-template-columns:repeat(3,1fr);gap:20px;margin:30px 0;display:grid}.process>div{background:#f6f8f7;border-top:4px solid #008f90;padding:25px 15px}.process b{color:#007778;font-size:32px}.process h3{font-size:24px}.process p{font-size:16px}.guide-section{grid-template-columns:145px 1fr;gap:25px}article{max-width:1400px}@media (max-width:900px){.new-hero{grid-template-columns:1fr}.hero-art{margin-top:30px}.hero-art>img{height:280px}.payroll-art{min-height:330px}.visual-cards,.process{grid-template-columns:1fr}.stat-panel{flex-direction:column;align-items:flex-start;gap:12px}}@media (max-width:700px){.new-hero{padding:30px 6% 40px}.new-hero h1{font-size:46px}.new-hero p{font-size:18px}.guide-section{grid-template-columns:1fr}.hero-art>img{border-radius:50px 0}.new-hero .eyebrow{margin-top:25px}}@media print{.hero-art{display:none}.new-hero{color:#000;padding:10px;display:block;background:#fff!important}.new-hero h1{font-size:32px}.visual-cards,.process{display:block}.stat-panel{color:#000;background:#fff}.visual-cards>div{break-inside:avoid}}.batch-hero{background:#f6f8f7;grid-template-columns:1.1fr 1fr;align-items:center;gap:5%;padding:50px 7% 65px;display:grid}.batch-copy{max-width:650px}.batch-copy .eyebrow{margin:35px 0 25px;display:block}.batch-copy h1{letter-spacing:-.055em;margin:0 0 25px;font-size:clamp(46px,5.7vw,80px);line-height:1.04}.batch-copy h1 em{color:#007778;font-style:normal}.batch-copy p{font-size:20px;line-height:1.7}.batch0{background:#e6f5f5 url(/dots.svg) 100%/35% no-repeat}.asset-visual{color:#fff;background:#1a2d31;padding:32px;overflow:hidden;transform:rotate(2deg);box-shadow:18px 18px #008f90}.mini-label{letter-spacing:.14em;font-size:11px;font-weight:700}.asset-tile{border-bottom:1px solid #507174;align-items:center;gap:25px;padding:18px 0;display:flex}.asset-tile b{color:#7bdfdc;font-size:38px}.asset-tile span{font-size:18px;font-weight:700}.asset-visual img{object-fit:cover;object-position:left;width:100%;height:100px;margin-top:25px}.batch1{color:#fff;background:#1a2d31 url(/network.png) 50%/cover}.batch1 .eyebrow{color:#91e9e4}.permit-photo{position:relative}.permit-photo img{object-fit:cover;border-radius:120px 0 0;width:100%;height:470px;display:block}.permit-photo>span{color:#fff;background:linear-gradient(#0000,#1a2d31);padding:90px 30px 30px;font-size:30px;font-weight:700;line-height:1.15;position:absolute;bottom:0;left:0;right:0}.permit-photo strong{color:#92e9e5}.batch2{background:#f6f8f7 url(/circles.png) 100%/cover}.batch2 .batch-copy{background:#f6f8f7;padding:28px}.help-visual{color:#fff;background:#1a2d31;padding:30px;box-shadow:15px 15px #007778}.help-visual>div{border-bottom:1px solid #526b6e;padding:26px 0 20px 60px;position:relative}.help-visual b{color:#8de3dd;font-size:30px;position:absolute;top:25px;left:0}.help-visual h3{margin:0 0 10px;font-size:24px}.help-visual p{color:#d5eeee;margin:0;font-size:16px;line-height:1.6}.help-free{letter-spacing:.08em;padding-top:25px;font-size:11px;display:block}.inventory-preview{border:1px solid #bdd4d3;margin:25px 0;overflow-x:auto}.inventory-preview>div{background:#f1f8f7;border-bottom:1px solid #bdd4d3;grid-template-columns:1.2fr 1fr 1.2fr;gap:20px;min-width:450px;padding:18px;font-size:15px;display:grid}.inventory-preview>div:first-child{color:#fff;background:#1a2d31}.choice-grid{grid-template-columns:1fr 1fr;gap:20px;display:grid}.choice-grid>div{background:#e6f5f5;padding:28px}.choice-grid>div:last-child{color:#fff;background:#1a2d31}.choice-grid span{letter-spacing:.1em;font-size:11px;font-weight:700}.choice-grid h3{font-size:27px;line-height:1.2}.choice-grid a{font-weight:700;text-decoration:underline}.choice-grid p{font-size:17px}.guide-section a:not(.source-link a){text-underline-offset:4px;text-decoration:underline}@media (max-width:900px){.batch-hero{grid-template-columns:1fr;gap:40px}.batch-copy{max-width:none}.asset-visual{transform:none;box-shadow:9px 9px #008f90}.permit-photo img{height:300px}.choice-grid{grid-template-columns:1fr}.batch2 .batch-copy{padding:20px}}@media (max-width:600px){.batch-hero{padding:28px 6% 45px}.batch-copy h1{font-size:46px}.batch-copy p{font-size:18px}.help-visual{padding:24px;box-shadow:7px 7px #007778}.help-visual h3{font-size:21px}}@media print{.batch-hero{color:#000;display:block;background:#fff!important}.batch-copy h1{font-size:32px}.asset-visual,.permit-photo,.help-visual{display:none}.choice-grid{display:block}.choice-grid>div{color:#000!important;background:#fff!important}}.inventory-preview>div:not(:first-child),.choice-grid>div:not(:last-child){color:#1a2d31}.five-hero{background:#e6f5f5 url(/circle.png) 100%/cover;grid-template-columns:1.1fr 1fr;align-items:center;gap:6%;padding:50px 7% 65px;display:grid}.five-hero .eyebrow{margin:35px 0 25px;display:block}.five-hero h1{letter-spacing:-.05em;margin:0 0 25px;font-size:clamp(44px,5.5vw,78px);line-height:1.04}.five-hero p{font-size:20px;line-height:1.7}.calendar-art{color:#fff;background:#1a2d31;padding:35px;box-shadow:15px 15px #008f90}.calendar-art>span{letter-spacing:.12em;font-size:12px}.calendar-art>div{border-bottom:1px solid #527276;align-items:center;gap:25px;padding:30px 0;display:flex}.calendar-art b{color:#84ded9;font-size:40px}.calendar-art strong{font-size:25px}.five1{color:#fff;background:#1a2d31 url(/network.png) 50%/cover}.five1 .eyebrow{color:#99e8e3}.letter-art{color:#1a2d31;background:#f6f8f7;padding:35px;transform:rotate(3deg);box-shadow:15px 15px #007778}.letter-top{border-bottom:2px solid #008f90;justify-content:space-between;align-items:center;padding-bottom:20px;display:flex}.letter-top span{letter-spacing:.1em;font-size:11px}.letter-top b{color:#007778;font-size:35px}.letter-art h3{letter-spacing:-.04em;margin:25px 0;font-size:55px;line-height:1.05}.letter-art p{margin:0;font-size:17px}.five2{background:#f6f8f7}.recovery-art{position:relative}.recovery-art>img{object-fit:cover;border-radius:0 110px 0 0;width:100%;height:460px;display:block}.recovery-art>div{color:#fff;background:#007778;padding:25px;position:absolute;bottom:0;left:0;right:0}.recovery-art span{letter-spacing:.12em;margin-bottom:14px;font-size:10px;display:block}.recovery-art strong{font-size:36px;line-height:1.04}.deadline-filters{flex-wrap:wrap;gap:10px;margin:25px 0;display:flex}.deadline-filters button{font:inherit;color:#1a2d31;cursor:pointer;background:#fff;border:1px solid #9dbdba;padding:12px 17px;font-weight:700}.deadline-filters button[aria-pressed=true]{color:#fff;background:#1a2d31}.deadline-filters button:focus-visible,summary:focus-visible{outline-offset:3px;outline:3px solid #008f90}.deadline-table tbody th{color:#1a2d31;background:#e6f5f5;width:26%;font-weight:700}.deadline-table td{width:auto}.deadline-table td:nth-child(2){width:32%}.deadline-table a{font-size:14px}.deadline-table tr[hidden]{display:none}.deadline-count{color:#007778;font-weight:700;font-size:14px!important}.notice-answers details{background:#e6f5f5;border-bottom:1px solid #bbd2d0;padding:22px 25px}.notice-answers summary{cursor:pointer;font-size:21px;font-weight:700;line-height:1.4}.notice-answers details p{margin-bottom:0;font-size:17px}@media (max-width:900px){.five-hero{grid-template-columns:1fr;gap:40px}.letter-art{transform:none}.recovery-art>img{height:320px}.deadline-table{min-width:650px}}@media (max-width:600px){.five-hero{padding:30px 6% 45px}.five-hero h1{font-size:46px}.five-hero p{font-size:18px}.calendar-art,.letter-art{padding:25px;box-shadow:7px 7px #008f90}.calendar-art strong{font-size:21px}.letter-art h3{font-size:48px}}@media print{.five-hero{display:block;color:#000!important;background:#fff!important}.five-hero h1{font-size:32px}.calendar-art,.letter-art,.recovery-art,.deadline-filters{display:none}.deadline-table{min-width:0}.deadline-table tr[hidden]{display:table-row}.notice-answers details{break-inside:avoid}.notice-answers details:not([open])>p{display:block}}.notice-answers details{color:#1a2d31}.four-hero{background:#e6f5f5;grid-template-columns:1.15fr 1fr;align-items:center;gap:6%;padding:50px 7% 65px;display:grid}.four-hero .eyebrow{margin:35px 0 25px;display:block}.four-hero h1{letter-spacing:-.05em;margin:0 0 25px;font-size:clamp(44px,5.5vw,78px);line-height:1.04}.four-hero p{font-size:20px;line-height:1.7}.four0{color:#fff;background:#1a2d31 url(/network.png) 50%/cover}.four0 .eyebrow{color:#9be5df}.tax-orbit{aspect-ratio:1;text-align:center;background:#007778;border:2px solid #76d9d4;border-radius:50%;flex-direction:column;justify-content:center;display:flex;box-shadow:20px 20px #1a2d31}.tax-orbit span,.tax-orbit small{letter-spacing:.12em;font-size:11px}.tax-orbit strong{padding:25px;font-size:clamp(32px,3.2vw,48px);line-height:1.2}.four1{background:#e6f5f5 url(/circle.png) 50%/cover}.record-stack{color:#fff;background:#1a2d31;padding:35px;transform:rotate(-2deg);box-shadow:15px 15px #007778}.record-stack>span{letter-spacing:.13em;font-size:11px}.record-stack>div{border-bottom:1px solid #4b696c;padding:25px 0;font-size:30px;font-weight:700}.record-stack b{color:#8ae0da;width:70px;display:inline-block}.four2{background:#f6f8f7}.support-picture{position:relative}.support-picture img{object-fit:cover;border-radius:100px 0;width:100%;height:420px;display:block}.support-picture strong{color:#fff;background:#007778;padding:25px;font-size:26px;line-height:1.2;position:absolute;bottom:30px;left:20px;right:20px}.live-checklist{background:#e6f5f5;padding:28px}.live-checklist label{cursor:pointer;border-bottom:1px solid #bfd7d5;gap:15px;padding:17px 0;font-size:18px;line-height:1.6;display:flex}.live-checklist input{accent-color:#007778;flex-shrink:0;width:22px;height:22px;margin-top:4px}.live-checklist label:has(input:checked){color:#496869}.check-progress{color:#007778;font-weight:700}.reset-checks{color:#fff;font:inherit;cursor:pointer;background:#1a2d31;border:0;margin-top:25px;padding:12px 18px}.reset-checks:focus-visible{outline-offset:3px;outline:3px solid #008f90}@media (max-width:900px){.four-hero{grid-template-columns:1fr;gap:35px}.tax-orbit{width:100%;max-width:440px;margin:auto}.record-stack{transform:none}.support-picture img{height:300px}}@media (max-width:600px){.four-hero{padding:30px 6% 45px}.four-hero h1{font-size:46px}.four-hero p{font-size:18px}.tax-orbit strong{font-size:35px}.tax-orbit span,.tax-orbit small{font-size:9px}.live-checklist{padding:18px}.record-stack{box-shadow:7px 7px #007778}}@media print{.four-hero{display:block;color:#000!important;background:#fff!important}.four-hero h1{font-size:32px}.tax-orbit,.record-stack,.support-picture,.reset-checks{display:none}.live-checklist{background:#fff}}.live-checklist{color:#1a2d31}.exp-hero{background:linear-gradient(125deg,#e6f5f5 0 66%,#fff 66%);padding:70px 7%}.exp-hero small{letter-spacing:.13em;color:#007778;font-size:13px;font-weight:800}.exp-hero h1{letter-spacing:-.055em;max-width:1050px;margin:24px 0;font-size:clamp(48px,7vw,90px);line-height:.98}.exp-hero p{color:#40565a;max-width:780px;font-size:19px;line-height:1.65}.exp-links{flex-wrap:wrap;gap:10px;margin-top:28px;display:flex}.exp-links a{color:#fff;background:#1a2d31;padding:14px 18px;font-weight:800}.exp-links a:first-child{background:#008f90}.exp-main{max-width:1180px;margin:auto;padding:70px 6%}.exp-lead{grid-template-columns:1.2fr .8fr;align-items:start;gap:55px;display:grid}.exp-copy h2{letter-spacing:-.04em;font-size:clamp(31px,4vw,48px);line-height:1.08}.exp-copy h3{margin-top:40px;font-size:25px}.exp-copy p,.exp-copy li{color:#40565a;font-size:17px;line-height:1.72}.exp-copy li{margin:8px 0}.exp-panel{color:#fff;background:#1a2d31;padding:30px;position:sticky;top:120px}.exp-panel h2{margin-top:0;font-size:25px}.exp-panel a{color:#fff;border-top:1px solid #506668;padding:13px 0;font-weight:700;display:block}.exp-panel a:hover{color:#71d3d2}.exp-facts{background:#ccdedd;grid-template-columns:repeat(3,1fr);gap:2px;margin:55px 0;display:grid}.exp-fact{background:#fff;padding:28px}.exp-fact:nth-child(2){background:#e6f5f5}.exp-fact b{color:#008f90;margin-bottom:8px;font-size:26px;display:block}.exp-fact span{color:#40565a;line-height:1.45}.exp-callout{background:#e6f5f5;border-left:7px solid #008f90;margin:45px 0;padding:30px}.exp-callout h3{margin-top:0}.tool-wrap{background:#e6f5f5;padding:55px 6%}.tool-surface{background:#fff;border-top:7px solid #008f90;max-width:1180px;margin:auto;padding:35px;box-shadow:0 25px 70px #0b303324}.tool-surface h2{margin-top:0;font-size:34px}.tool-grid{grid-template-columns:repeat(4,1fr);gap:15px;display:grid}.tool-field{flex-direction:column;gap:7px;display:flex}.tool-field label{font-size:14px;font-weight:800}.tool-field input,.tool-field select{min-height:48px;font:inherit;border:1px solid #9eb4b2;padding:11px}.tool-actions{flex-wrap:wrap;gap:10px;margin:20px 0;display:flex}.tool-actions button{color:#fff;cursor:pointer;background:#008f90;border:0;padding:14px 18px;font-weight:800}.tool-actions button.secondary{background:#1a2d31}.tool-result{color:#fff;background:#1a2d31;grid-template-columns:repeat(3,1fr);gap:20px;padding:25px;display:grid}.tool-result small{color:#91bcba;display:block}.tool-result strong{margin-top:5px;font-size:31px;display:block}.trip-table{border-collapse:collapse;width:100%;margin-top:20px}.trip-table th{color:#fff;text-align:left;background:#1a2d31;padding:10px;font-size:13px}.trip-table td{border:1px solid #cfdddc;padding:7px}.trip-table input{width:100%;font:inherit;border:0;padding:7px}.source-box{color:#5d6f72;border-top:1px solid #ccd9d8;margin-top:50px;padding-top:18px;font-size:13px}.source-box a{color:#007778;font-weight:700}@media (max-width:850px){.exp-lead{grid-template-columns:1fr}.exp-panel{position:static}.exp-facts{grid-template-columns:1fr}.tool-grid,.tool-result{grid-template-columns:1fr 1fr}}@media (max-width:560px){.tool-grid,.tool-result{grid-template-columns:1fr}.tool-surface{padding:22px}.trip-table{white-space:nowrap;display:block;overflow-x:auto}.exp-hero{padding:55px 6%}}.calc-page{background:var(--paper)}.calc-shell{background:linear-gradient(135deg, var(--mint) 0 54%, #fff 54%);padding:55px 6% 80px}.calc-intro{max-width:1180px;margin:auto}.calc-kicker{letter-spacing:.14em;color:var(--deep);font-size:13px;font-weight:800}.calc-intro h1{letter-spacing:-.055em;max-width:900px;margin:18px 0 16px;font-size:clamp(42px,6vw,76px);line-height:1}.calc-intro>p{color:#395155;max-width:760px;margin-bottom:28px;font-size:18px;line-height:1.6}.calculator{border-top:7px solid var(--teal);background:#fff;grid-template-columns:minmax(0,1.08fr) minmax(320px,.92fr);max-width:1180px;margin:0 auto;display:grid;box-shadow:0 28px 75px #10303324}.calc-form{padding:36px}.calc-form h2,.calc-result h2{margin:0 0 24px;font-size:25px}.fields{grid-template-columns:1fr 1fr;gap:18px;display:grid}.field{flex-direction:column;gap:8px;display:flex}.field.wide{grid-column:1/-1}.field label{color:var(--ink);font-size:14px;font-weight:750}.field small{color:var(--slate);font-size:12px;line-height:1.35}.field input,.field select{width:100%;min-height:50px;font:inherit;color:var(--ink);background:#fff;border:1px solid #a9bfbd;border-radius:0;padding:12px 13px}.field input:focus,.field select:focus{border-color:var(--teal);outline:3px solid #008f9033}.calc-button{background:var(--teal);color:#fff;cursor:pointer;width:100%;box-shadow:5px 5px 0 var(--ink);border:0;margin-top:24px;padding:17px 20px;font-size:15px;font-weight:800}.calc-button:hover{background:var(--deep);transform:translate(-1px,-1px)}.calc-result{background:var(--ink);color:#fff;flex-direction:column;padding:36px;display:flex}.result-main{border-top:1px solid #4d6567;border-bottom:1px solid #4d6567;padding:24px 0}.result-main span{color:#a8cecc;font-size:13px;font-weight:700;display:block}.result-main strong{color:#fff;letter-spacing:-.05em;margin-top:5px;font-size:clamp(40px,5vw,66px);display:block}.result-list{margin:0;padding:18px 0;list-style:none}.result-list li{color:#d8e7e6;border-bottom:1px solid #385154;justify-content:space-between;gap:20px;padding:11px 0;display:flex}.result-list b{color:#fff;text-align:right}.result-note{border-left:4px solid var(--teal);color:#d8e7e6;background:#0f3e42;margin-top:auto;padding:17px;font-size:13px;line-height:1.5}.calc-content{background:#fff;grid-template-columns:minmax(0,1.35fr) minmax(260px,.65fr);gap:65px;max-width:1180px;margin:auto;padding:70px 6%;display:grid}.calc-copy h2{letter-spacing:-.04em;font-size:clamp(30px,4vw,49px);line-height:1.05}.calc-copy h3{margin-top:42px;font-size:25px}.calc-copy p,.calc-copy li{color:#3f5559;font-size:17px;line-height:1.75}.calc-copy li{margin:8px 0}.calc-copy .example{background:var(--mint);border-left:6px solid var(--teal);margin:32px 0;padding:27px}.calc-copy .example strong{font-size:20px}.calc-aside{align-self:start;position:sticky;top:120px}.calc-aside>div{background:var(--ink);color:#fff;padding:28px}.calc-aside h3{margin-top:0}.calc-aside a{color:#fff;border-top:1px solid #52696b;padding:14px 0;font-weight:700;display:block}.calc-aside a:hover{color:#80d9d8}.calc-caveat{color:var(--slate);background:#fff;border:1px solid #cbd8d7;margin-top:16px;padding:20px;font-size:13px;line-height:1.55}.hub-hero{background:var(--mint) url(/circle.png) right center/cover no-repeat;padding:75px 7%}.hub-hero span{letter-spacing:.13em;color:var(--deep);font-size:13px;font-weight:800}.hub-hero h1{letter-spacing:-.055em;margin:24px 0;font-size:clamp(52px,7vw,96px);line-height:.98}.hub-hero p{max-width:700px;font-size:20px;line-height:1.6}.calc-grid{background:#d7e5e4;grid-template-columns:repeat(3,1fr);gap:2px;padding:70px 7%;display:grid}.calc-card{background:#fff;flex-direction:column;min-height:290px;padding:34px;display:flex;position:relative;overflow:hidden}.calc-card:nth-child(2n){background:var(--mint)}.calc-card:nth-child(3){background:var(--ink);color:#fff}.calc-card small{letter-spacing:.1em;color:var(--teal);font-weight:800}.calc-card h2{margin:18px 0;font-size:29px;line-height:1.1}.calc-card p{color:var(--slate);line-height:1.55}.calc-card:nth-child(3) p{color:#d0e0df}.calc-card b{color:var(--teal);margin-top:auto}.calc-card:after{content:"↗";color:#008f9014;font-size:105px;font-weight:900;position:absolute;bottom:-15px;right:20px}.hub-trust{background:#fff;grid-template-columns:1fr 1fr;gap:50px;padding:65px 7%;display:grid}.hub-trust h2{letter-spacing:-.04em;font-size:44px}.hub-trust p{color:#40565a;font-size:17px;line-height:1.7}@media (max-width:900px){.calculator,.calc-content{grid-template-columns:1fr}.calc-grid{grid-template-columns:1fr 1fr}.calc-aside{position:static}.calc-shell{padding:40px 4%}.hub-trust{grid-template-columns:1fr}}@media (max-width:620px){.fields,.calc-grid{grid-template-columns:1fr}.calc-form,.calc-result{padding:25px}.calc-content{gap:25px;padding:50px 6%}.hub-hero{padding:58px 6%}.calc-grid{padding:20px 5%}}.calc-form h2,.calc-result h2{letter-spacing:-.5px}:root{--ink:#1a2d31;--teal:#008f90;--deep:#007778;--mint:#e6f5f5;--paper:#f6f8f7;--slate:#5d6f72}.title-accent{color:var(--teal);font-style:normal}.site-header{z-index:50;border-bottom:3px solid var(--teal);background:#fffffffa;padding-top:16px;padding-bottom:16px;position:sticky;top:0;box-shadow:0 9px 30px #0f2d3114}.site-nav{align-self:stretch;align-items:center;display:flex}.nav-desktop{align-items:center;gap:3px;height:100%;display:flex}.nav-group{align-items:center;height:100%;display:flex;position:relative}.nav-group-trigger,.nav-direct{color:var(--ink);font:700 14px/1 var(--font-inter), Arial, Helvetica, sans-serif;cursor:pointer;white-space:nowrap;background:0 0;border:0;padding:15px 13px}.nav-group-trigger>span{color:var(--teal);margin-left:3px;font-size:17px}.nav-group:hover .nav-group-trigger,.nav-group:focus-within .nav-group-trigger,.nav-group.is-open .nav-group-trigger,.nav-direct:hover{background:var(--mint);color:var(--deep)}.nav-direct{align-items:center;gap:8px;display:flex}.nav-direct b{background:var(--teal);color:#fff;border-radius:20px;place-items:center;min-width:25px;height:25px;font-size:11px;display:grid}.nav-flyout{border:1px solid #d5e4e3;border-top:5px solid var(--teal);opacity:0;visibility:hidden;pointer-events:none;background:#fff;grid-template-columns:260px 1fr;width:min(720px,88vw);transition:all .16s;display:grid;position:absolute;top:calc(100% + 14px);left:50%;transform:translate(-50%,10px);box-shadow:0 28px 70px #0c262a38}.nav-flyout:before{content:"";height:18px;position:absolute;top:-19px;left:0;right:0}.nav-group:hover .nav-flyout,.nav-group:focus-within .nav-flyout,.nav-group.is-open .nav-flyout{opacity:1;visibility:visible;pointer-events:auto;transform:translate(-50%)}.nav-feature{background:var(--ink) url(/dots.svg) right bottom/150px auto no-repeat;color:#fff;flex-direction:column;padding:28px;display:flex}.nav-feature small,.nav-list>small{letter-spacing:.13em;color:#81deda;font-size:11px;font-weight:800}.nav-feature h3{letter-spacing:-.04em;margin:18px 0 12px;font-size:25px;line-height:1.08}.nav-feature p{color:#d3e6e4;margin-bottom:25px;font-size:14px;line-height:1.5}.nav-feature a{color:#fff;border-top:1px solid #53696b;justify-content:space-between;margin-top:auto;padding-top:15px;font-size:13px;display:flex}.nav-list{padding:27px 30px}.nav-list>small{color:var(--deep);margin-bottom:10px;display:block}.nav-list>a{border-bottom:1px solid #e4eceb;justify-content:space-between;gap:16px;padding:10px 0;font-size:14px;font-weight:700;line-height:1.25;display:flex}.nav-list>a:hover{color:var(--teal);padding-left:7px}.nav-list>a b{color:var(--teal)}.mobile-menu-toggle{display:none}.navbutton{box-shadow:5px 5px 0 var(--teal);transition:all .15s;background:var(--ink)!important;color:#fff!important;border-color:var(--ink)!important}.navbutton:hover{box-shadow:5px 5px 0 var(--ink);transform:translate(-1px,-1px);background:var(--teal)!important}article{overflow:hidden;max-width:none!important;margin:0!important;padding:0!important}.guide-section{position:relative;border:0!important;padding:clamp(62px,8vw,112px) max(7%,50% - 560px)!important;display:block!important}.guide-section>div{max-width:930px}.guide-section:nth-child(4n+2){background:var(--mint)}.guide-section:nth-child(4n+2)>div{margin-left:auto}.guide-section:nth-child(4n+3){background:var(--ink);color:#fff}.guide-section:nth-child(4n+3) .source-link,.guide-section:nth-child(4n+3) .source-link a{color:#9fe5e1}.guide-section:nth-child(4n+3) td{color:var(--ink)}.guide-section:nth-child(4n+4){background:var(--paper)}.guide-section:nth-child(4n+4):after{content:"";opacity:.18;pointer-events:none;background:url(/dots.svg) 50%/cover;width:380px;height:380px;position:absolute;top:-120px;right:-100px}.guide-section h2{max-width:900px;font-size:clamp(38px,4.7vw,66px)!important}.guide-section p{max-width:850px}.guide-section .example{color:var(--ink);box-shadow:12px 12px 0 var(--teal);background:#fff;border:0;border-radius:0}.guide-section:nth-child(4n+1) .checklist,.guide-section:nth-child(4n+2) .checklist{grid-template-columns:repeat(2,minmax(0,1fr));gap:0 32px;display:grid}.guide-download h2 .title-accent,.closing h2 .title-accent{color:#fff}.guide-related>div>a:nth-child(2n){background:var(--ink);color:#fff}.guide-related>div>a:nth-child(2n) .title-accent{color:#78d6d3}.downloads-hero{background:var(--mint) url(/circle.png) right center/cover no-repeat;padding:clamp(70px,9vw,125px) 7%}.downloads-hero>span{letter-spacing:.13em;color:var(--deep);font-size:13px;font-weight:800}.downloads-hero h1{letter-spacing:-.055em;margin:28px 0;font-size:clamp(52px,7vw,100px);line-height:.98}.downloads-hero p{max-width:650px;font-size:20px;line-height:1.6}.downloads-grid{background:#d7e5e4;grid-template-columns:repeat(3,1fr);gap:2px;padding:70px 7%;display:grid}.downloads-grid>a{background:#fff;flex-direction:column;min-height:230px;padding:34px;display:flex}.downloads-grid>a:nth-child(4n+2),.downloads-grid>a:nth-child(4n+4){background:var(--mint)}.downloads-grid>a:nth-child(6n+3){background:var(--ink);color:#fff}.downloads-grid span{letter-spacing:.1em;color:var(--teal);font-size:12px;font-weight:800}.downloads-grid h2{font-size:27px;line-height:1.15}.downloads-grid b{color:var(--teal);margin-top:auto}@media (max-width:1180px){.nav-group-trigger,.nav-direct{padding:13px 8px;font-size:12px}.brand img{width:105px}.downloads-grid{grid-template-columns:repeat(2,1fr)}}@media (max-width:900px){.site-header{position:relative}.site-nav{margin-left:auto}.mobile-menu-toggle{color:var(--ink);background:#fff;border:1px solid #bdd0cf;align-items:center;gap:9px;padding:11px 13px;font-weight:800;display:flex}.mobile-menu-toggle span{background:var(--teal);color:#fff;letter-spacing:.08em;text-transform:uppercase;padding:4px 7px;font-size:10px}.nav-desktop{background:#fff;border-top:1px solid #d9e5e4;height:auto;max-height:75vh;padding:16px 5%;display:none;position:absolute;top:100%;left:0;right:0;overflow:auto;box-shadow:0 22px 40px #0c262a2e}.site-nav.menu-open .nav-desktop{display:block}.nav-group{border-bottom:1px solid #dae6e5;height:auto;display:block}.nav-group-trigger{justify-content:space-between;width:100%;padding:17px 4px;font-size:15px;display:flex}.nav-flyout{opacity:1;visibility:visible;pointer-events:auto;width:100%;box-shadow:none;border:0;grid-template-columns:1fr;margin:0 0 18px;display:none;position:static;transform:none!important}.nav-group.is-open .nav-flyout{display:grid}.nav-feature{display:none}.nav-list{background:var(--mint);padding:10px 16px}.nav-list>a{padding:12px 0}.nav-direct{padding:18px 4px;font-size:15px}.navbutton{display:none!important}}@media (max-width:620px){.guide-section{padding:58px 6%!important}.guide-section .checklist{grid-template-columns:1fr!important}.downloads-grid{grid-template-columns:1fr;padding:20px 5%}.downloads-hero{padding:60px 6%}}@media print{.site-nav{display:none!important}.guide-section:nth-child(n){color:#000!important;background:#fff!important;padding:20px!important}.title-accent{color:#000!important}}.verification-note{color:#1a2d31;background:#e6f5f5;border-top:1px solid #c8dedd;grid-template-columns:minmax(250px,.8fr) minmax(320px,1.2fr);align-items:center;gap:36px;margin:0;padding:24px max(6%,50% - 590px);display:grid}.verification-note div{flex-direction:column;gap:4px;display:flex}.verification-note strong{font-size:15px}.verification-note span{color:#52686b;font-size:13px}.verification-note p{color:#40565a;margin:0;font-size:14px;line-height:1.55}.location-note{color:#fff;background:#1a2d31;grid-template-columns:minmax(220px,.6fr) minmax(320px,1.4fr);align-items:center;gap:30px;max-width:1180px;margin:34px auto 0;padding:22px 6%;display:grid}.location-note strong{font-size:19px}.location-note span{color:#d7e8e7;font-size:15px;line-height:1.55}@media (max-width:700px){.verification-note,.location-note{grid-template-columns:1fr;gap:10px}.location-note{margin-top:20px}}@media print{.verification-note,.location-note{display:none!important}}.worksheet{background:#e6f5f5;padding:70px 4%}.worksheet-hero{max-width:1180px;margin:0 auto 50px}.worksheet-hero>span{letter-spacing:.12em;color:#007778;font-size:13px;font-weight:800}.worksheet-hero h1{letter-spacing:-.055em;margin:24px 0;font-size:clamp(48px,6.5vw,92px);line-height:1}.worksheet-hero p{max-width:680px;font-size:19px;line-height:1.65}.worksheet-actions{flex-wrap:wrap;gap:12px;margin-top:28px;display:flex}.worksheet-actions button,.worksheet-actions a{color:#fff;cursor:pointer;background:#008f90;border:0;padding:17px 24px;font:700 14px inherit}.worksheet-actions a{background:#1a2d31}.worksheet-paper{background:#fff;max-width:1280px;margin:auto;padding:48px;box-shadow:0 25px 70px #0b303324}.paper-head{border-bottom:5px solid #008f90;justify-content:space-between;align-items:center;padding-bottom:24px;display:flex}.paper-head img{width:115px}.paper-head div{text-align:right}.paper-head strong{font-size:26px;display:block}.paper-head small{color:#5d6f72}.identity-line{grid-template-columns:1fr 1fr;gap:30px;margin:38px 0;display:grid}.identity-line span{color:#5d6f72;border-bottom:1px solid #809395;padding-bottom:12px;font-size:13px}.worksheet-list label{border-bottom:1px solid #d7e5e4;grid-template-columns:28px 1fr;gap:14px;padding:15px 0;line-height:1.45;display:grid}.worksheet-list i{border:2px solid #008f90;width:19px;height:19px}.sheet-table{width:100%;overflow-x:auto}.sheet-table table{border-collapse:collapse;table-layout:fixed;width:100%;min-width:0}.sheet-table th{color:#fff;text-align:left;vertical-align:bottom;overflow-wrap:anywhere;-webkit-hyphens:auto;hyphens:auto;background:#1a2d31;padding:10px 7px;font-size:11px;line-height:1.25}.sheet-table td{overflow-wrap:anywhere;border:1px solid #cbd8d7;height:38px;padding:4px}.sheet-table.cols-12 th,.sheet-table.cols-13 th{padding:9px 5px;font-size:10px}.sheet-table.cols-12 td,.sheet-table.cols-13 td{height:34px}.notes{margin-top:30px}.notes strong{margin-bottom:10px;display:block}.notes i{border-bottom:1px solid #cbd8d7;height:34px;display:block}.paper-foot{color:#5d6f72;border-top:1px solid #cbd8d7;margin-top:35px;padding-top:15px;font-size:11px}@media (max-width:700px){.worksheet{padding:45px 4%}.worksheet-paper{padding:25px}.paper-head{align-items:flex-start}.paper-head strong{font-size:19px}.identity-line{grid-template-columns:1fr}.worksheet-actions>*{text-align:center;width:100%}.sheet-table table{min-width:900px}}@media print{html,body{width:100%;margin:0!important;padding:0!important}.topline,.site-header,.worksheet-hero,.site-nav{display:none!important}.worksheet{background:#fff!important;padding:0!important}.worksheet-paper{box-shadow:none!important;break-inside:avoid!important;width:100%!important;max-width:none!important;margin:0!important;padding:0!important}.paper-head{border-bottom-width:2px!important;padding-bottom:2mm!important}.paper-head img{width:23mm!important}.paper-head strong{font-size:12pt!important}.paper-head small{font-size:7pt!important}.identity-line{gap:7mm!important;margin:3mm 0 4mm!important}.identity-line span{padding-bottom:2mm!important;font-size:7pt!important}.sheet-table{width:100%!important;max-width:100%!important;display:block!important;overflow:hidden!important}.sheet-table table{table-layout:fixed!important;border-collapse:collapse!important;width:100%!important;min-width:0!important;max-width:100%!important;display:table!important}.sheet-table th,.sheet-table td{overflow-wrap:anywhere!important;word-break:normal!important;-webkit-hyphens:auto!important;hyphens:auto!important;width:auto!important;min-width:0!important;max-width:none!important;overflow:hidden!important}.sheet-table th{padding:1.4mm .7mm!important;font-size:6.3pt!important;line-height:1.08!important}.sheet-table td{height:8mm!important;padding:.6mm!important}.worksheet-list label{break-inside:avoid!important;grid-template-columns:5mm 1fr!important;gap:3mm!important;padding:1.7mm 0!important;font-size:8.5pt!important;line-height:1.2!important}.worksheet-list i{width:3.8mm!important;height:3.8mm!important}.notes{display:none!important}.paper-foot{break-inside:avoid!important;margin-top:3mm!important;padding-top:2mm!important;font-size:6.5pt!important;position:static!important}}.worksheet-official{margin-top:20px!important;font-size:15px!important}.worksheet-official a{color:#007778;text-underline-offset:4px;font-weight:700;text-decoration:underline}.worksheet-paper .paper-foot{color:#5d6f72;background:0 0;padding:15px 0 0;display:block}:is(.hero,.guide-hero:not(.g1):not(.g2),.new-hero:not(.type1):not(.type2),.five-hero:not(.five1):not(.five2),.four1){background:#fff url(/circle.png) 100%/auto 100% no-repeat!important}.downloads-hero,.hub-hero{background:#fff url(/circle.png) right -14vw center/auto 100% no-repeat}.downloads-hero>:is(span,h1,p),.hub-hero>:is(span,h1,p){max-width:min(760px,52%)}@media (max-width:1000px){:is(.hero,.guide-hero:not(.g1):not(.g2),.new-hero:not(.type1):not(.type2),.five-hero:not(.five1):not(.five2),.four1,.hub-hero,.downloads-hero){background:var(--mint)!important}.downloads-hero>:is(span,h1,p),.hub-hero>:is(span,h1,p){max-width:none}}.closing{background:linear-gradient(90deg, var(--mint) 0%, var(--mint) 38%, #e6f5f500 62%), var(--mint) url(/circles.png) right center / auto 100% no-repeat}.closing h2 .title-accent{color:var(--deep)!important}@media (max-width:1000px){.closing{background:var(--mint)}}.tools h2 .title-accent{color:var(--ink)}.hub-hero h1 .title-accent{font-size:inherit;letter-spacing:inherit;font-weight:inherit;color:var(--teal)}@media print{.task,.guide-panel,.download-grid>a,.downloads-grid>a,.calc-card,.guide-section>div,.guide-related>div>a,.visual-cards>div,.process>div,.exp-fact,.source-section>*,.local-copy{visibility:visible!important;opacity:1!important;transform:none!important}.calc-content,.exp-main{padding-bottom:0!important}.calc-aside>div,.exp-panel,.calc-result,.tool-result,.result-note{color:#000!important;box-shadow:none!important;background:#fff!important;border:1px solid #b9c9c8!important}.calc-aside a,.exp-panel a,.calc-result *,.tool-result *,.result-note{color:#000!important}}:root{--radius:.625rem;--background:#fff;--foreground:#1a2d31;--card:#fff;--card-foreground:#1a2d31;--popover:#fff;--popover-foreground:#1a2d31;--primary:#1a2d31;--primary-foreground:#fafafa;--secondary:#e6f5f5;--secondary-foreground:#1a2d31;--muted:#f5f5f5;--muted-foreground:#737373;--accent:#e6f5f5;--accent-foreground:#007778;--destructive:#e40014;--border:#e5e5e5;--input:#e5e5e5;--ring:#008f90}@supports (color:lab(0% 0 0)){:root{--background:lab(100% 0 0);--card:lab(100% 0 0);--popover:lab(100% 0 0);--primary-foreground:lab(98.26% 0 0);--muted:lab(96.52% -.0000298023 .0000119209);--muted-foreground:lab(48.496% 0 0);--destructive:lab(48.4493% 77.4328 61.5452);--border:lab(90.952% 0 -.0000119209);--input:lab(90.952% 0 -.0000119209)}}