/* ══════════════════════════════════════════════════════════════
   Norton & Quay Tax Law — site stylesheet
   Palette and typography preserved from the original site.
   ══════════════════════════════════════════════════════════════ */

:root{
  --navy:#1B2A41;
  --gold:#94714B;
  --cream:#F5F2ED;
  --dark:#0F1419;
  --gold-light:#B8956A;
  --navy-light:#2C4266;
  --cream-dark:#E8E3DA;
  --text-body:#3A3A3A;
  --text-muted:#6B6B6B;
  --rule:rgba(27,42,65,.14);
  --serif:'Cormorant Garamond',Georgia,serif;
  --sans:'Jost',-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif;
  --body-serif:'Libre Caslon Text',Georgia,serif;
  --wrap:1180px;
  --read:720px;
}

*,*::before,*::after{margin:0;padding:0;box-sizing:border-box}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{
  font-family:var(--sans);
  font-weight:300;
  font-size:17px;
  line-height:1.75;
  color:var(--text-body);
  background:var(--cream);
  -webkit-font-smoothing:antialiased;
  -moz-osx-font-smoothing:grayscale;
}
img{max-width:100%;height:auto;display:block}
a{color:inherit}

::selection{background:var(--gold);color:#fff}

.wrap{max-width:var(--wrap);margin:0 auto;padding:0 32px}
.read{max-width:var(--read);margin:0 auto}

/* ─── skip link ─── */
.skip{position:absolute;left:-9999px;top:0;background:var(--navy);color:#fff;padding:12px 20px;z-index:999}
.skip:focus{left:0}

/* ─── HEADER ─── */
.site-header{
  position:sticky;top:0;z-index:100;
  background:rgba(245,242,237,.94);
  backdrop-filter:saturate(180%) blur(14px);
  -webkit-backdrop-filter:saturate(180%) blur(14px);
  border-bottom:1px solid var(--rule);
}
.site-header.on-dark{background:rgba(15,20,25,.86);border-bottom-color:rgba(184,149,106,.22)}
.header-inner{
  max-width:var(--wrap);margin:0 auto;padding:0 32px;
  height:80px;display:flex;align-items:center;justify-content:space-between;gap:32px;
}
.brand{display:flex;align-items:center;gap:14px;text-decoration:none;flex-shrink:0}
.brand img{height:42px;width:auto}
.brand-text{display:flex;flex-direction:column;line-height:1.1}
.brand-name{font-family:var(--serif);font-size:20px;font-weight:500;letter-spacing:.04em;color:var(--navy)}
.brand-sub{font-family:var(--sans);font-size:9.5px;letter-spacing:.26em;text-transform:uppercase;color:var(--gold);margin-top:3px}
.on-dark .brand-name{color:var(--cream)}

.nav{display:flex;align-items:center;gap:30px}
.nav a{
  font-family:var(--sans);font-size:12.5px;font-weight:400;letter-spacing:.13em;
  text-transform:uppercase;color:var(--navy);text-decoration:none;
  position:relative;padding:6px 0;transition:color .25s;white-space:nowrap;
}
.on-dark .nav a{color:rgba(245,242,237,.86)}
.nav a::after{
  content:'';position:absolute;left:0;bottom:0;width:0;height:1px;
  background:var(--gold);transition:width .3s ease;
}
.nav a:hover::after,.nav a[aria-current="page"]::after{width:100%}
.nav a:hover{color:var(--gold)}
.nav a[aria-current="page"]{color:var(--gold)}

.nav-cta{
  border:1px solid var(--gold);padding:10px 20px !important;
  color:var(--gold) !important;transition:background .3s,color .3s;
}
.nav-cta::after{display:none}
.nav-cta:hover{background:var(--gold);color:#fff !important}

/* dropdown */
.has-sub{position:relative}
.sub{
  position:absolute;top:calc(100% + 14px);left:50%;transform:translateX(-50%) translateY(-8px);
  background:#fff;border:1px solid var(--rule);box-shadow:0 18px 50px rgba(27,42,65,.14);
  min-width:290px;padding:10px 0;opacity:0;visibility:hidden;transition:.28s ease;
}
.has-sub:hover .sub,.has-sub:focus-within .sub{opacity:1;visibility:visible;transform:translateX(-50%) translateY(0)}
.sub a{
  display:block;padding:11px 24px;font-size:12.5px;letter-spacing:.06em;
  text-transform:none;color:var(--navy) !important;font-weight:300;
}
.sub a::after{display:none}
.sub a:hover{background:var(--cream);color:var(--gold) !important}

/* mobile nav */
.nav-toggle{display:none;background:none;border:0;cursor:pointer;padding:10px;color:var(--navy)}
.on-dark .nav-toggle{color:var(--cream)}
.nav-toggle span{display:block;width:24px;height:1px;background:currentColor;margin:6px 0;transition:.3s}
.nav-toggle[aria-expanded="true"] span:nth-child(1){transform:translateY(7px) rotate(45deg)}
.nav-toggle[aria-expanded="true"] span:nth-child(2){opacity:0}
.nav-toggle[aria-expanded="true"] span:nth-child(3){transform:translateY(-7px) rotate(-45deg)}

@media(max-width:1024px){
  .nav{
    position:fixed;inset:80px 0 auto 0;background:var(--cream);
    flex-direction:column;align-items:stretch;gap:0;padding:16px 0 32px;
    border-bottom:1px solid var(--rule);max-height:calc(100vh - 80px);overflow-y:auto;
    transform:translateY(-12px);opacity:0;visibility:hidden;transition:.3s;
  }
  .nav.open{transform:translateY(0);opacity:1;visibility:visible}
  .nav a{padding:15px 32px;font-size:13px;border-bottom:1px solid rgba(27,42,65,.06);color:var(--navy) !important}
  .nav a::after{display:none}
  .sub{position:static;transform:none;opacity:1;visibility:visible;box-shadow:none;border:0;background:rgba(27,42,65,.03);min-width:0;padding:0}
  .sub a{padding-left:52px;font-size:12.5px}
  .has-sub:hover .sub{transform:none}
  .nav-cta{margin:20px 32px;text-align:center;padding:14px 20px !important}
  .nav-toggle{display:block}
  .site-header.on-dark{background:rgba(15,20,25,.94)}
}

/* ─── HERO (home) ─── */
.hero{
  min-height:min(88vh,760px);background:var(--dark);
  display:flex;flex-direction:column;align-items:center;justify-content:center;
  text-align:center;padding:96px 24px;position:relative;overflow:hidden;
}
.hero::before{
  content:'';position:absolute;inset:0;pointer-events:none;
  background:
    radial-gradient(ellipse at 20% 50%,rgba(27,42,65,.6) 0%,transparent 60%),
    radial-gradient(ellipse at 80% 30%,rgba(148,113,75,.09) 0%,transparent 50%);
}
.hero-content{position:relative;z-index:2;max-width:880px}
.hero-logo{width:300px;max-width:74vw;margin:0 auto 40px;opacity:0;animation:fadeUp 1.1s ease-out .2s forwards}
.hero-divider{width:60px;height:1px;background:var(--gold);margin:0 auto 34px;opacity:0;animation:fadeUp 1s ease-out .5s forwards}
.hero-announce{
  font-size:12px;letter-spacing:.36em;text-transform:uppercase;color:var(--gold);
  margin-bottom:22px;opacity:0;animation:fadeUp 1s ease-out .7s forwards;
}
.hero-tagline{
  font-family:var(--serif);font-weight:300;font-size:clamp(24px,3.4vw,40px);
  color:rgba(245,242,237,.9);line-height:1.42;max-width:720px;margin:0 auto 44px;
  opacity:0;animation:fadeUp 1s ease-out .9s forwards;
}
.hero-actions{display:flex;gap:18px;justify-content:center;flex-wrap:wrap;opacity:0;animation:fadeUp 1s ease-out 1.1s forwards}

/* ─── buttons ─── */
.btn{
  display:inline-block;font-family:var(--sans);font-size:12.5px;font-weight:400;
  letter-spacing:.18em;text-transform:uppercase;text-decoration:none;
  padding:16px 34px;border:1px solid var(--gold);color:var(--gold);
  background:transparent;transition:.3s;cursor:pointer;
}
.btn:hover{background:var(--gold);color:#fff}
.btn-solid{background:var(--gold);color:#fff}
.btn-solid:hover{background:var(--gold-light);border-color:var(--gold-light)}
.btn-navy{border-color:var(--navy);color:var(--navy)}
.btn-navy:hover{background:var(--navy);color:var(--cream)}

/* ─── page header (interior) ─── */
.page-head{background:var(--navy);color:var(--cream);padding:86px 0 74px;position:relative;overflow:hidden}
.page-head::after{
  content:'';position:absolute;inset:0;pointer-events:none;
  background:radial-gradient(ellipse at 78% 20%,rgba(148,113,75,.14) 0%,transparent 55%);
}
.page-head .wrap{position:relative;z-index:2}
.page-head .section-label{color:var(--gold-light)}
.page-head h1{
  font-family:var(--serif);font-weight:300;font-size:clamp(34px,5vw,58px);
  line-height:1.15;color:var(--cream);max-width:15ch;margin-bottom:0;
}
.page-head h1.wide{max-width:22ch}
.page-head .lede{
  font-family:var(--serif);font-size:clamp(19px,2.1vw,24px);font-weight:300;
  color:rgba(245,242,237,.76);line-height:1.55;max-width:62ch;margin-top:26px;
}

/* breadcrumbs */
.crumbs{font-size:11.5px;letter-spacing:.14em;text-transform:uppercase;color:rgba(245,242,237,.5);margin-bottom:22px}
.crumbs a{color:rgba(245,242,237,.62);text-decoration:none;transition:color .25s}
.crumbs a:hover{color:var(--gold-light)}
.crumbs span{margin:0 10px;color:rgba(245,242,237,.28)}

/* ─── generic sections ─── */
section{position:relative}
.sec{padding:96px 0}
.sec-tight{padding:68px 0}
.sec-cream{background:var(--cream)}
.sec-white{background:#fff}
.sec-dark{background:var(--dark);color:rgba(245,242,237,.82)}
.sec-navy{background:var(--navy);color:rgba(245,242,237,.82)}
.sec-band{background:var(--cream-dark)}

.section-label{
  font-size:11.5px;letter-spacing:.34em;text-transform:uppercase;
  color:var(--gold);margin-bottom:20px;font-weight:400;
}
h2{
  font-family:var(--serif);font-weight:300;font-size:clamp(28px,3.6vw,42px);
  line-height:1.22;color:var(--navy);margin-bottom:26px;
}
.sec-dark h2,.sec-navy h2{color:var(--cream)}
h3{font-family:var(--serif);font-weight:500;font-size:23px;line-height:1.3;color:var(--navy);margin-bottom:12px}
.sec-dark h3,.sec-navy h3{color:var(--cream)}
h4{font-family:var(--sans);font-weight:500;font-size:12px;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);margin-bottom:12px}
p{margin-bottom:20px}
p:last-child{margin-bottom:0}
.lead{font-family:var(--serif);font-size:clamp(20px,2.2vw,26px);font-weight:300;line-height:1.55;color:var(--navy)}
.rule{width:60px;height:1px;background:var(--gold);margin:0 0 34px}
.rule-c{margin-left:auto;margin-right:auto}

/* ─── card grids ─── */
.grid{display:grid;gap:2px;background:var(--rule)}
.grid-3{grid-template-columns:repeat(3,1fr)}
.grid-2{grid-template-columns:repeat(2,1fr)}
.grid-4{grid-template-columns:repeat(4,1fr)}
@media(max-width:980px){.grid-3,.grid-4{grid-template-columns:repeat(2,1fr)}}
@media(max-width:660px){.grid,.grid-2,.grid-3,.grid-4{grid-template-columns:1fr}}

.card{background:var(--cream);padding:44px 36px;transition:background .35s,transform .35s;text-decoration:none;display:block;color:inherit}
.sec-white .card{background:#fff}
.card:hover{background:#fff}
.sec-white .card:hover{background:var(--cream)}
a.card:hover h3{color:var(--gold)}
.card h3{transition:color .3s;margin-bottom:14px}
.card p{font-size:15.5px;line-height:1.72;color:var(--text-muted)}
.card-more{
  display:inline-block;margin-top:20px;font-size:11.5px;letter-spacing:.18em;
  text-transform:uppercase;color:var(--gold);
}
.card-more::after{content:' →';transition:margin .3s}
a.card:hover .card-more::after{margin-left:5px}

/* numbered list cards */
.card-num{font-family:var(--serif);font-size:34px;color:var(--gold);opacity:.42;line-height:1;margin-bottom:16px;display:block}

/* ─── pill row ─── */
.pills{display:flex;flex-wrap:wrap;gap:12px;justify-content:center}
.pill{
  font-size:11.5px;letter-spacing:.2em;text-transform:uppercase;color:var(--navy);
  border:1px solid var(--rule);padding:11px 22px;background:transparent;
}
.sec-dark .pill,.sec-navy .pill{color:rgba(245,242,237,.8);border-color:rgba(184,149,106,.32)}

/* ─── two-column feature ─── */
.split{display:grid;grid-template-columns:1fr 1fr;gap:78px;align-items:center}
.split-portrait{grid-template-columns:.85fr 1.15fr}
@media(max-width:900px){.split,.split-portrait{grid-template-columns:1fr;gap:44px}}
.portrait{position:relative}
.portrait img{width:100%;filter:grayscale(100%) contrast(1.04);transition:filter .6s}
.portrait:hover img{filter:grayscale(0%)}
.portrait::after{content:'';position:absolute;inset:16px -16px -16px 16px;border:1px solid var(--gold);z-index:-1}

/* ─── checklists ─── */
.ticks{list-style:none}
.ticks li{position:relative;padding-left:30px;margin-bottom:14px;font-size:16px;line-height:1.7}
.ticks li::before{
  content:'';position:absolute;left:0;top:11px;width:12px;height:1px;background:var(--gold);
}
.ticks-2{columns:2;column-gap:52px}
@media(max-width:760px){.ticks-2{columns:1}}

/* ─── article body ─── */
.article{padding:76px 0 90px}
.article .read>p{font-size:17.5px;line-height:1.82;margin-bottom:24px}
.article h2{font-size:clamp(25px,3vw,32px);margin:52px 0 20px}
.article h3{font-size:21px;margin:38px 0 14px}
.article ul,.article ol{margin:0 0 24px 22px}
.article li{margin-bottom:11px;line-height:1.78}
.article strong{font-weight:500;color:var(--navy)}
.article em{font-style:italic}
.article a{color:var(--gold);text-decoration:none;border-bottom:1px solid rgba(148,113,75,.36)}
.article a:hover{border-bottom-color:var(--gold)}
.standfirst{
  font-family:var(--serif);font-size:clamp(20px,2.3vw,25px);font-weight:300;
  line-height:1.55;color:var(--navy);margin-bottom:34px;
}
.pullquote{
  border-left:2px solid var(--gold);padding:6px 0 6px 28px;margin:40px 0;
  font-family:var(--serif);font-size:24px;font-weight:300;line-height:1.45;color:var(--navy);
}
.callout{
  background:var(--cream-dark);border-left:2px solid var(--gold);
  padding:30px 34px;margin:38px 0;font-size:16px;
}
.callout h4{margin-bottom:10px}
.article-meta{
  font-size:11.5px;letter-spacing:.18em;text-transform:uppercase;
  color:var(--gold-light);margin-bottom:0;
}
.byline{
  display:flex;align-items:center;gap:16px;margin:0 0 42px;padding:22px 0;
  border-top:1px solid var(--rule);border-bottom:1px solid var(--rule);
}
.byline img{width:52px;height:52px;border-radius:50%;object-fit:cover;filter:grayscale(100%)}
.byline-text{font-size:14px;line-height:1.5;color:var(--text-muted)}
.byline-text strong{display:block;color:var(--navy);font-weight:500;font-size:15px}

.disclaimer-note{
  margin-top:52px;padding-top:26px;border-top:1px solid var(--rule);
  font-size:13.5px;line-height:1.7;color:var(--text-muted);font-style:italic;
}

/* ─── insight list ─── */
.insight-row{
  display:grid;grid-template-columns:170px 1fr;gap:38px;
  padding:38px 0;border-bottom:1px solid var(--rule);text-decoration:none;color:inherit;
  transition:.3s;
}
.insight-row:hover{background:rgba(255,255,255,.55)}
.insight-row:hover h3{color:var(--gold)}
.insight-date{font-size:11.5px;letter-spacing:.16em;text-transform:uppercase;color:var(--gold);padding-top:6px}
.insight-row h3{margin-bottom:10px;transition:color .3s}
.insight-row p{font-size:15.5px;color:var(--text-muted);margin:0}
@media(max-width:720px){.insight-row{grid-template-columns:1fr;gap:10px}.insight-date{padding-top:0}}

/* ─── fact sheet grid ─── */
.fs{background:#fff;border:1px solid var(--rule);padding:30px 28px;transition:.3s}
.fs:hover{border-color:var(--gold);transform:translateY(-2px)}
.fs h3{font-size:19px;margin-bottom:8px}
.fs p{font-size:14.5px;color:var(--text-muted);margin:0}
.fs-tag{font-size:10.5px;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);display:block;margin-bottom:12px}
.fs-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
@media(max-width:980px){.fs-grid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:640px){.fs-grid{grid-template-columns:1fr}}

/* ─── CTA band ─── */
.cta-band{background:var(--dark);padding:88px 0;text-align:center;position:relative;overflow:hidden}
.cta-band::before{
  content:'';position:absolute;inset:0;pointer-events:none;
  background:radial-gradient(ellipse at 50% 120%,rgba(148,113,75,.16) 0%,transparent 60%);
}
.cta-band .wrap{position:relative;z-index:2}
.cta-band h2{color:var(--cream);max-width:26ch;margin:0 auto 20px}
.cta-band p{color:rgba(245,242,237,.66);max-width:56ch;margin:0 auto 36px;font-size:17px}
.cta-actions{display:flex;gap:18px;justify-content:center;flex-wrap:wrap}

/* ─── contact ─── */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:72px}
@media(max-width:900px){.contact-grid{grid-template-columns:1fr;gap:52px}}
.form-field{margin-bottom:24px}
.form-field label{
  display:block;font-size:11.5px;letter-spacing:.18em;text-transform:uppercase;
  color:var(--navy);margin-bottom:9px;font-weight:400;
}
.form-field input,.form-field select,.form-field textarea{
  width:100%;font-family:var(--sans);font-size:16px;font-weight:300;color:var(--text-body);
  background:#fff;border:1px solid var(--rule);padding:14px 16px;transition:border-color .25s;
}
.form-field input:focus,.form-field select:focus,.form-field textarea:focus{
  outline:none;border-color:var(--gold);
}
.form-field textarea{min-height:150px;resize:vertical}
.form-note{font-size:13px;color:var(--text-muted);line-height:1.6;margin-top:18px}
.hp{position:absolute;left:-9999px;opacity:0;height:0;overflow:hidden}
.contact-line{display:flex;gap:16px;padding:22px 0;border-bottom:1px solid var(--rule);align-items:baseline}
.contact-line dt{font-size:11px;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);min-width:96px}
.contact-line dd{font-size:16.5px;color:var(--navy)}
.contact-line dd a{color:var(--navy);text-decoration:none;border-bottom:1px solid var(--rule)}
.contact-line dd a:hover{color:var(--gold);border-bottom-color:var(--gold)}

/* ─── footer ─── */
.site-footer{background:var(--dark);color:rgba(245,242,237,.62);padding:76px 0 0;font-size:14.5px}
.footer-top{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:48px;padding-bottom:56px}
@media(max-width:900px){.footer-top{grid-template-columns:1fr 1fr;gap:40px}}
@media(max-width:560px){.footer-top{grid-template-columns:1fr}}
.footer-logo{width:170px;margin-bottom:22px}
.site-footer h4{color:var(--gold-light);margin-bottom:18px}
.site-footer ul{list-style:none}
.site-footer li{margin-bottom:11px}
.site-footer a{color:rgba(245,242,237,.62);text-decoration:none;transition:color .25s}
.site-footer a:hover{color:var(--gold-light)}
.footer-bottom{
  border-top:1px solid rgba(245,242,237,.1);padding:30px 0 40px;
  font-size:12.5px;line-height:1.85;color:rgba(245,242,237,.42);
}
.footer-bottom p{margin-bottom:6px}

/* ─── reveal ─── */
/* Content is visible by default. Animation is only applied when JS is running,
   so nothing is ever hidden from a user (or a crawler) if scripts fail. */
html.js .reveal{opacity:0;transform:translateY(22px);transition:opacity .85s ease-out,transform .85s ease-out}
html.js .reveal.visible{opacity:1;transform:translateY(0)}

@media(prefers-reduced-motion:reduce){
  html.js .reveal{opacity:1;transform:none;transition:none}
  *{animation:none !important}
  html{scroll-behavior:auto}
  /* hero elements are animated in — make sure they are visible when animation is off */
  .hero-logo,.hero-divider,.hero-announce,.hero-tagline,.hero-actions{opacity:1 !important}
}
/* same safety net when JS is unavailable */
html:not(.js) .hero-logo,html:not(.js) .hero-divider,html:not(.js) .hero-announce,
html:not(.js) .hero-tagline,html:not(.js) .hero-actions{opacity:1;animation:none}

@keyframes fadeUp{from{opacity:0;transform:translateY(24px)}to{opacity:1;transform:translateY(0)}}

/* ─── print ─── */
@media print{
  .site-header,.cta-band,.nav-toggle,.site-footer .footer-top{display:none}
  body{background:#fff;font-size:11pt}
  .page-head{background:#fff;color:#000;padding:20pt 0}
  .page-head h1,.page-head .lede{color:#000}
}