@import url('https://fonts.googleapis.com/css2?family=DM+Mono:wght@400;500&family=DM+Sans:opsz,wght@9..40,400;9..40,500;9..40,600;9..40,700&family=Playfair+Display:ital,wght@0,600;0,700;1,600&display=swap');

:root {
  --ink: #07182d;
  --ink-2: #0c2543;
  --navy: #0b2b54;
  --blue: #0e4b91;
  --turquoise: #23c7c8;
  --ice: #eaf4f5;
  --chalk: #f8f7f3;
  --paper: #ffffff;
  --line: rgba(7, 24, 45, 0.14);
  --muted: #526176;
  --gold: #d9aa61;
  --display: 'Playfair Display', Georgia, serif;
  --sans: 'DM Sans', Arial, sans-serif;
  --mono: 'DM Mono', monospace;
  --shell: min(1180px, calc(100% - 48px));
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; background: var(--chalk); color: var(--ink); font-family: var(--sans); font-size: 16px; line-height: 1.55; }
a { color: inherit; text-decoration: none; }
button, input, select, textarea { font: inherit; }
button { cursor: pointer; }
img { display: block; max-width: 100%; }
:focus-visible { outline: 3px solid var(--turquoise); outline-offset: 3px; }

.skip-link { position: absolute; left: 16px; top: -60px; z-index: 100; padding: 10px 15px; background: var(--turquoise); color: var(--ink); font-weight: 700; }
.skip-link:focus { top: 16px; }
.shell { width: var(--shell); margin: 0 auto; }
.eyebrow { display: flex; align-items: center; gap: 10px; color: var(--turquoise); font-family: var(--mono); font-size: .71rem; font-weight: 500; letter-spacing: .12em; text-transform: uppercase; }
.eyebrow::before { width: 25px; height: 1px; background: currentColor; content: ''; }
.eyebrow.dark { color: var(--blue); }
.display { font-family: var(--display); letter-spacing: -.04em; line-height: .98; }
.text-muted { color: var(--muted); }

.site-header { position: absolute; z-index: 20; top: 0; width: 100%; border-bottom: 1px solid rgba(255,255,255,.18); color: #fff; }
.header-inner { width: var(--shell); min-height: 80px; margin: 0 auto; display: flex; align-items: center; justify-content: space-between; gap: 28px; }
.brand { width: 158px; height: 50px; display: flex; align-items: center; }
.brand img { max-height: 44px; width: 158px; object-fit: contain; object-position: left center; }
.menu-toggle { display: none; border: 1px solid rgba(255,255,255,.5); background: transparent; color: #fff; padding: 9px 11px; border-radius: 2px; font-size: .82rem; }
.site-nav { display: flex; align-items: center; gap: clamp(10px, 1.1vw, 16px); font-size: .86rem; font-weight: 600; }
.site-nav a { opacity: .88; transition: opacity .2s ease, color .2s ease; }
.site-nav a:hover, .site-nav a[aria-current='page'] { opacity: 1; color: var(--turquoise); }
.nav-cta { display: inline-flex; align-items: center; justify-content: center; gap: 8px; border: 1px solid var(--turquoise); padding: 9px 14px; color: var(--turquoise)!important; opacity: 1!important; }
.nav-cta .nav-cta-icon { width: 16px; height: 16px; flex-shrink: 0; pointer-events: none; }
.nav-student-login { background: var(--turquoise); border-color: var(--turquoise); color: var(--ink)!important; opacity: 1!important; white-space: nowrap; }
.site-nav a.nav-student-login:hover { background: #fff; border-color: #fff; color: var(--ink)!important; }

@media (min-width: 901px) and (max-width: 1050px) {
  .site-header { background: rgba(4,19,37,.82); backdrop-filter: blur(13px); }
  .header-inner { min-height: 68px; }
  .menu-toggle { display: inline-flex; }
  .site-nav { display: none; position: absolute; top: 68px; right: 17px; left: 17px; padding: 18px; background: var(--ink); flex-direction: column; align-items: stretch; gap: 6px; border: 1px solid rgba(255,255,255,.15); max-height: calc(100dvh - 100px); overflow-y: auto; }
  .site-nav.open { display: flex; }
  .site-nav a { padding: 8px; }
  .nav-cta { text-align: center; }
}

.subpage-hero { background: var(--ink); color: #fff; position: relative; padding: 172px 0 78px; overflow: hidden; }
.subpage-hero::after { content: ''; position: absolute; width: 520px; height: 520px; right: -120px; top: -230px; border: 1px solid rgba(35,199,200,.38); border-radius: 50%; box-shadow: 0 0 0 45px rgba(35,199,200,.05), 0 0 0 120px rgba(35,199,200,.03); }
.subpage-hero .shell { position: relative; z-index: 1; }
.subpage-hero h1 { margin: 18px 0 12px; max-width: 760px; font-size: clamp(3.05rem, 6vw, 5.8rem); }
.subpage-hero p { max-width: 655px; margin: 0; color: #c7d7e9; font-size: 1.1rem; }
.breadcrumb { color: #bbcee2; font-size: .79rem; margin-bottom: 24px; }
.breadcrumb a { text-decoration: underline; text-underline-offset: 3px; }

.hero { min-height: 760px; position: relative; overflow: hidden; display: flex; align-items: flex-end; color: #fff; background: #051222; isolation: isolate; }
.hero-media, .hero-overlay { position: absolute; inset: 0; }
.hero-media { background-image: url('/manus-storage/async-images/VfhHxXEQqM1JMwf47Z4F3p/image-1.webp'); background-size: cover; background-position: 68% center; z-index: -2; transform: scale(1.015); }
.hero-overlay { z-index: -1; background: linear-gradient(90deg, rgba(3,14,29,.98) 0%, rgba(3,14,29,.89) 38%, rgba(3,14,29,.32) 74%, rgba(3,14,29,.56) 100%), linear-gradient(0deg, rgba(3,14,29,.78) 0%, transparent 40%); }
.hero-content { width: var(--shell); margin: 0 auto; padding: 165px 0 76px; }
.hero-kicker { display: flex; align-items: center; gap: 12px; color: var(--turquoise); font-family: var(--mono); font-size: .75rem; letter-spacing: .13em; text-transform: uppercase; }
.hero-kicker::before { content: ''; width: 33px; height: 1px; background: currentColor; }
.hero h1 { max-width: 740px; margin: 24px 0; font-size: clamp(3.35rem, 7vw, 7.15rem); font-weight: 600; line-height: .92; }
.hero h1 em { color: var(--turquoise); font-style: italic; }
.hero-impact { display: inline-block; transition: opacity .32s ease, transform .32s ease; }
.hero-impact.is-changing { opacity: 0; transform: translateY(11px); }
.hero-copy { max-width: 550px; margin: 0 0 34px; color: #dbe5ee; font-size: 1.08rem; }
.hero-actions { display: flex; align-items: center; gap: 13px; flex-wrap: wrap; }
.button { display: inline-flex; align-items: center; justify-content: center; gap: 10px; min-height: 48px; padding: 12px 19px; border: 1px solid transparent; font-size: .85rem; font-weight: 700; letter-spacing: .01em; transition: transform .2s ease, background .2s ease, border-color .2s ease; }
.button:hover { transform: translateY(-2px); }
.button-primary { background: var(--turquoise); color: var(--ink); }
.button-primary:hover { background: #68e0df; }
.button-ghost { background: rgba(255,255,255,.04); color: #fff; border-color: rgba(255,255,255,.55); }
.button-ghost:hover { background: rgba(255,255,255,.14); }
.button-dark { background: var(--ink); color: #fff; }
.button-outline { background: transparent; border-color: var(--blue); color: var(--blue); }

.hero-footnote { display: flex; align-items: end; justify-content: space-between; gap: 20px; width: var(--shell); margin: 0 auto; padding: 0 0 26px; position: absolute; bottom: 0; left: 50%; transform: translateX(-50%); }
.hero-footnote p { margin: 0; font-size: .75rem; color: #b0c1d0; }
.scroll-cue { display: flex; align-items: center; gap: 9px; color: #dceafa; font-family: var(--mono); font-size: .68rem; letter-spacing: .1em; text-transform: uppercase; }
.scroll-cue::after { content: '↓'; color: var(--turquoise); font-size: 1rem; }

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { animation-duration: .01ms !important; animation-iteration-count: 1 !important; scroll-behavior: auto !important; transition-duration: .01ms !important; }
}

.trust-strip { background: var(--ink-2); color: #fff; padding: 26px 0; }
.trust-grid { width: var(--shell); margin: 0 auto; display: grid; grid-template-columns: 1.2fr repeat(3, 1fr); }
.trust-intro { color: #9fb2c8; padding-right: 42px; font-size: .85rem; line-height: 1.35; }
.metric { padding-left: 28px; border-left: 1px solid rgba(255,255,255,.2); }
.metric strong { display: block; font-family: var(--display); font-size: clamp(1.7rem, 2.5vw, 2.45rem); font-weight: 600; color: var(--turquoise); line-height: 1.05; }
.metric span { display: block; max-width: 150px; margin-top: 5px; font-size: .72rem; line-height: 1.35; color: #d3e0ec; }

.growth-story { padding: 0 0 108px; background: var(--paper); }
.growth-panel { position: relative; display: grid; grid-template-columns: 1.25fr .75fr; gap: 48px; overflow: hidden; min-height: 405px; padding: 58px 62px; color: #fff; background: var(--ink); }
.growth-panel::after { content: 'IPECONT'; position: absolute; right: -20px; bottom: -83px; color: rgba(35,199,200,.07); font-family: var(--display); font-size: clamp(8rem, 17vw, 17rem); font-weight: 700; letter-spacing: -.09em; line-height: 1; pointer-events: none; }
.growth-copy, .growth-proof { position: relative; z-index: 1; }
.growth-copy { display: flex; flex-direction: column; justify-content: space-between; }
.growth-copy .eyebrow { color: var(--turquoise); }
.growth-copy h2 { max-width: 680px; margin: 78px 0 0; font-size: clamp(3rem, 5.5vw, 5.65rem); }
.growth-copy h2 em { color: var(--turquoise); font-style: italic; }
.growth-proof { display: flex; flex-direction: column; align-items: flex-start; justify-content: end; gap: 17px; padding: 0 0 8px 32px; border-left: 1px solid rgba(255,255,255,.3); }
.growth-claim { max-width: 280px; margin: 0; font-family: var(--display); font-size: clamp(1.65rem, 2.5vw, 2.35rem); font-weight: 600; letter-spacing: -.035em; line-height: 1.08; }
.growth-signature { margin: 0; color: #b8ccdb; font-family: var(--mono); font-size: .71rem; letter-spacing: .08em; text-transform: uppercase; }

section { padding: 108px 0; }
.section-head { display: grid; grid-template-columns: 1.05fr .95fr; gap: 60px; align-items: end; margin-bottom: 48px; }
.section-head h2 { margin: 15px 0 0; max-width: 600px; font-size: clamp(2.55rem, 5vw, 4.8rem); }
.section-intro { margin: 0; max-width: 465px; color: var(--muted); font-size: 1.04rem; }

.tax-priority { padding: 0 0 108px; background: var(--paper); }
.tax-priority .shell { padding: 54px 62px 62px; background: var(--ice); }
.tax-priority-head { display: grid; grid-template-columns: 1.08fr .92fr; gap: 58px; align-items: end; margin-bottom: 35px; }
.tax-priority-head h2 { max-width: 660px; margin: 13px 0 0; font-size: clamp(2.65rem, 4.8vw, 4.75rem); }
.tax-priority-head > p { max-width: 420px; margin: 0 0 5px; color: var(--muted); font-size: 1.02rem; }
.tax-priority-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 12px; }
.tax-priority-card { position: relative; display: flex; flex-direction: column; align-items: flex-start; min-height: 320px; padding: 28px; overflow: hidden; color: #fff; background: var(--ink); transition: transform .25s ease, box-shadow .25s ease; }
.tax-priority-card:hover { z-index: 1; transform: translateY(-5px); box-shadow: 0 12px 24px rgba(7,24,45,.18); }
.tax-priority-card::after { position: absolute; right: -20px; bottom: -85px; color: rgba(255,255,255,.055); font-family: var(--display); font-size: 13rem; font-style: italic; line-height: 1; pointer-events: none; }
.tax-priority-review::after { content: '01'; }
.tax-priority-reform { background: var(--blue); }
.tax-priority-reform::after { content: '02'; }
.tax-priority-card > * { position: relative; z-index: 1; }
.tax-priority-card > span { color: var(--turquoise); font-family: var(--mono); font-size: .68rem; letter-spacing: .075em; text-transform: uppercase; }
.tax-priority-card h3 { max-width: 410px; margin: 39px 0 12px; font-family: var(--display); font-size: clamp(2rem, 3vw, 3.25rem); letter-spacing: -.045em; line-height: .98; }
.tax-priority-card h3 em { color: var(--turquoise); font-style: italic; }
.tax-priority-card p { max-width: 390px; margin: 0; color: #cbdae8; font-size: .9rem; }
.tax-priority-card b { display: inline-flex; align-items: center; gap: 10px; margin-top: auto; padding-top: 25px; color: #fff; font-size: .82rem; }
.tax-priority-card b i { display: inline-grid; place-items: center; width: 25px; height: 25px; border: 1px solid rgba(255,255,255,.45); border-radius: 50%; font-style: normal; }

/* Clients */
.clients-hero::after { width: 620px; height: 620px; right: -160px; top: -320px; border-color: rgba(35,199,200,.42); box-shadow: 0 0 0 42px rgba(35,199,200,.05), 0 0 0 104px rgba(35,199,200,.025); }
.clients-hero h1 em { color: var(--turquoise); font-style: italic; }
.client-intro { padding: 80px 0; background: var(--paper); }
.client-intro-grid { display: grid; grid-template-columns: 1fr .78fr; gap: 86px; align-items: end; }
.client-intro h2 { max-width: 720px; margin: 14px 0 0; font-size: clamp(2.85rem, 4.85vw, 4.9rem); }
.client-intro-grid > p { max-width: 460px; margin: 0 0 7px; color: var(--muted); font-size: 1.03rem; }
.client-gallery { padding-top: 80px; background: var(--chalk); }
.client-gallery + .client-gallery { padding-top: 56px; }
.client-gallery-pdf { padding-bottom: 108px; background: var(--paper); }
.client-gallery-head { display: flex; align-items: end; justify-content: space-between; gap: 28px; margin-bottom: 30px; }
.client-gallery-head h2 { max-width: 720px; margin: 13px 0 0; font-size: clamp(2.35rem, 4vw, 3.95rem); }
.client-count { flex: 0 0 auto; padding: 8px 10px; border: 1px solid var(--line); color: var(--blue); font-family: var(--mono); font-size: .68rem; letter-spacing: .06em; text-transform: uppercase; }
.client-source-note { max-width: 720px; margin: -11px 0 25px; color: var(--muted); font-size: .79rem; }
.client-logo-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: 10px; margin: 0; padding: 0; list-style: none; }
.client-logo-card { display: grid; min-height: 132px; place-items: center; padding: 22px; border: 1px solid var(--line); background: #fff; transition: border-color .22s ease, box-shadow .22s ease, transform .22s ease; }
.client-logo-card:hover { z-index: 1; border-color: rgba(14,75,145,.45); box-shadow: 0 10px 20px rgba(7,24,45,.09); transform: translateY(-3px); }
.client-logo-card a { display: flex; align-items: center; justify-content: center; width: 100%; height: 100%; }
.client-logo-card img { width: 100%; max-width: 155px; max-height: 72px; object-fit: contain; opacity: 1; transition: transform .22s ease; }
.client-logo-card:hover img { transform: scale(1.05); }

.two-worlds { padding: 0; background: var(--paper); }
.world-grid { display: grid; grid-template-columns: 1fr 1fr; min-height: 580px; }
.world { position: relative; padding: 76px max(44px, calc((100vw - 1180px) / 2)); display: flex; flex-direction: column; justify-content: end; overflow: hidden; }
.world h2 { position: relative; z-index: 1; max-width: 430px; margin: 18px 0; font-size: clamp(2.6rem, 4.5vw, 4.65rem); }
.world p, .world .button { position: relative; z-index: 1; }
.world p { max-width: 420px; margin: 0 0 30px; }
.world-consulting { color: #fff; background: var(--blue); }
.world-consulting::after { content: '01'; position: absolute; right: 26px; top: 18px; color: rgba(255,255,255,.09); font-family: var(--display); font-size: 14rem; line-height: 1; }
.world-consulting .eyebrow { color: var(--turquoise); }
.world-school { color: var(--ink); background: var(--ice); }
.world-school::before { content: ''; position: absolute; inset: 0; background: url('/manus-storage/async-images/2afXhfr2rkRNNJn1MEYf2L/image-2.webp') center / cover; opacity: .22; mix-blend-mode: multiply; }
.world-school::after { content: '02'; position: absolute; right: 26px; top: 18px; color: rgba(7,24,45,.08); font-family: var(--display); font-size: 14rem; line-height: 1; }

.solutions { background: var(--chalk); }
.solutions-list { border-top: 1px solid var(--line); }
.solution-row { display: grid; grid-template-columns: 105px 1fr 1.1fr auto; align-items: center; gap: 24px; padding: 25px 0; border-bottom: 1px solid var(--line); transition: padding .25s ease, background .25s ease; }
.solution-row:hover { padding-left: 16px; padding-right: 16px; background: #fff; }
.solution-number { color: var(--blue); font-family: var(--mono); font-size: .72rem; }
.solution-row h3 { margin: 0; font-size: 1.27rem; }
.solution-row p { margin: 0; color: var(--muted); font-size: .9rem; }
.circle-arrow { display: inline-grid; place-items: center; flex: 0 0 auto; width: 39px; height: 39px; border: 1px solid var(--line); border-radius: 50%; color: var(--blue); transition: background .2s ease, color .2s ease; }
.solution-row:hover .circle-arrow { background: var(--blue); color: #fff; }

.ecosystem { position: relative; overflow: hidden; background: var(--chalk); }
.ecosystem::before { content: 'ECO'; position: absolute; top: -120px; left: -45px; color: rgba(14,75,145,.035); font-family: var(--display); font-size: 23rem; font-weight: 700; letter-spacing: -.11em; line-height: 1; pointer-events: none; }
.ecosystem .shell { position: relative; }
.ecosystem-map { position: relative; display: grid; grid-template-areas: '. governance .' 'people core tax' '. finance .'; grid-template-columns: minmax(220px, 1fr) minmax(245px, .94fr) minmax(220px, 1fr); grid-template-rows: auto auto auto; gap: 18px 34px; max-width: 1020px; margin: 0 auto; padding: 8px 0 18px; }
.ecosystem-map::before, .ecosystem-map::after { content: ''; position: absolute; z-index: 0; background: rgba(14,75,145,.28); pointer-events: none; }
.ecosystem-map::before { top: 50%; right: 16.666%; left: 16.666%; height: 1px; }
.ecosystem-map::after { top: 17.5%; bottom: 17.5%; left: 50%; width: 1px; }
.ecosystem-core { grid-area: core; position: relative; z-index: 1; display: flex; flex-direction: column; justify-content: center; aspect-ratio: 1; min-height: 242px; padding: 30px; border: 1px solid rgba(35,199,200,.65); border-radius: 50%; color: #fff; background: var(--ink); box-shadow: 0 0 0 13px var(--chalk), 0 0 0 14px rgba(14,75,145,.2); text-align: center; }
.ecosystem-core span, .ecosystem-node > span { color: var(--turquoise); font-family: var(--mono); font-size: .64rem; letter-spacing: .075em; text-transform: uppercase; }
.ecosystem-core strong { margin: 12px 0 10px; font-family: var(--display); font-size: clamp(2rem, 3.4vw, 3.3rem); font-weight: 600; letter-spacing: -.055em; line-height: .92; }
.ecosystem-core p { margin: 0; color: #b9cddd; font-size: .75rem; line-height: 1.35; }
.ecosystem-node { position: relative; z-index: 1; min-height: 184px; padding: 24px 24px 20px; border: 1px solid var(--line); background: #fff; transition: border-color .22s ease, box-shadow .22s ease, transform .22s ease; }
.ecosystem-node:hover { z-index: 2; border-color: var(--blue); box-shadow: 0 13px 24px rgba(7,24,45,.1); transform: translateY(-4px); }
.ecosystem-node h3 { margin: 24px 0 9px; color: var(--ink); font-family: var(--display); font-size: clamp(1.5rem, 2.35vw, 2.05rem); letter-spacing: -.045em; line-height: .98; }
.ecosystem-node p { max-width: 205px; margin: 0; color: var(--muted); font-size: .78rem; line-height: 1.35; }
.ecosystem-node i { position: absolute; right: 17px; bottom: 15px; display: grid; place-items: center; width: 25px; height: 25px; border: 1px solid var(--line); border-radius: 50%; color: var(--blue); font-style: normal; font-size: .84rem; }
.node-governance { grid-area: governance; }
.node-tax { grid-area: tax; }
.node-finance { grid-area: finance; }
.node-people { grid-area: people; }
.managed-service-list { display: grid; grid-template-columns: repeat(3, 1fr); gap: 10px; max-width: 1020px; margin: 25px auto 0; }
.managed-service-list:empty { display: none; }
.managed-service-list a { min-height: 116px; padding: 18px; border: 1px solid var(--line); background: rgba(255,255,255,.72); }
.managed-service-list strong { display: block; margin-bottom: 7px; color: var(--blue); font-size: .93rem; }
.managed-service-list span { color: var(--muted); font-size: .77rem; line-height: 1.35; }

.priority-solutions { background: var(--ink); color: #fff; }
.priority-solutions .section-intro { color: #c4d4e5; }
.priority-solutions .eyebrow { color: var(--turquoise); }
.priority-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 12px; }
.priority-card { position: relative; display: flex; flex-direction: column; min-height: 330px; padding: 26px; overflow: hidden; border-top: 2px solid var(--turquoise); background: rgba(255,255,255,.07); transition: background .25s ease, transform .25s ease; }
.priority-card:nth-child(2) { background: rgba(14,75,145,.72); }
.priority-card:nth-child(3) { background: #17395f; }
.priority-card:nth-child(4) { background: #0d2542; }
.priority-card:hover { z-index: 1; background: rgba(255,255,255,.14); transform: translateY(-5px); }
.priority-card > span { color: var(--turquoise); font-family: var(--mono); font-size: .66rem; letter-spacing: .065em; text-transform: uppercase; }
.priority-card h3 { max-width: 260px; margin: 43px 0 12px; font-family: var(--display); font-size: clamp(1.9rem, 2.8vw, 2.7rem); letter-spacing: -.045em; line-height: 1; }
.priority-card h3 em { color: var(--turquoise); font-style: italic; }
.priority-card p { margin: 0; color: #ceddea; font-size: .87rem; }
.priority-card b { display: inline-flex; align-items: center; gap: 9px; margin-top: auto; padding-top: 22px; font-size: .79rem; }
.priority-card i { display: grid; place-items: center; width: 24px; height: 24px; border: 1px solid rgba(255,255,255,.42); border-radius: 50%; font-style: normal; }

.studio { background: var(--ink); color: #fff; overflow: hidden; }
.studio-grid { display: grid; grid-template-columns: .96fr 1.04fr; gap: 75px; align-items: center; }
.studio-photo { min-height: 520px; position: relative; background: #234; overflow: hidden; }
.studio-photo img { width: 100%; height: 100%; min-height: 520px; object-fit: cover; filter: saturate(.78) contrast(1.06); }
.studio-photo::after { content: ''; position: absolute; inset: 0; background: linear-gradient(0deg, rgba(7,24,45,.65), transparent 45%); }
.image-caption { position: absolute; z-index: 2; bottom: 20px; left: 22px; padding-left: 12px; border-left: 2px solid var(--turquoise); font-family: var(--mono); font-size: .67rem; letter-spacing: .08em; text-transform: uppercase; }
.studio-content h2 { margin: 14px 0 22px; max-width: 560px; font-size: clamp(2.65rem, 4.3vw, 4.6rem); }
.studio-content > p { color: #bfd0e0; max-width: 560px; }
.topic-cloud { display: flex; flex-wrap: wrap; gap: 9px; margin: 30px 0 34px; }
.topic-cloud span { padding: 8px 10px; border: 1px solid rgba(255,255,255,.26); color: #e6f1f7; font-family: var(--mono); font-size: .69rem; letter-spacing: .035em; }

.timeline { background: var(--paper); }
.timeline-grid { display: grid; grid-template-columns: .85fr 1.15fr; gap: 90px; }
.timeline-intro h2 { margin: 14px 0 22px; font-size: clamp(2.75rem, 5vw, 4.7rem); }
.timeline-intro p { max-width: 380px; color: var(--muted); }
.timeline-steps { border-top: 1px solid var(--line); }
.step { display: grid; grid-template-columns: 72px 1fr; gap: 26px; padding: 27px 0; border-bottom: 1px solid var(--line); }
.step b { color: var(--blue); font-family: var(--mono); font-size: .7rem; letter-spacing: .08em; }
.step h3 { margin: 0 0 6px; font-size: 1.14rem; }
.step p { max-width: 560px; margin: 0; color: var(--muted); font-size: .92rem; }

.quote-band { background: var(--ice); padding: 92px 0; }
.quote-band blockquote { max-width: 940px; margin: 0; font-family: var(--display); font-size: clamp(2rem, 3.6vw, 3.7rem); font-weight: 600; letter-spacing: -.035em; line-height: 1.13; }
.quote-band cite { display: block; margin-top: 22px; color: var(--blue); font-family: var(--mono); font-size: .76rem; font-style: normal; letter-spacing: .08em; text-transform: uppercase; }

.contact { background: var(--blue); color: #fff; padding: 95px 0; }
.contact-grid { display: grid; grid-template-columns: .95fr 1.05fr; gap: 85px; align-items: start; }
.contact h2 { max-width: 490px; margin: 14px 0 18px; font-size: clamp(2.85rem, 5vw, 4.7rem); }
.contact-copy { max-width: 470px; color: #c7d7ed; }
.contact-channels { display: flex; flex-direction: column; gap: 11px; margin-top: 33px; font-family: var(--mono); font-size: .78rem; }
.contact-channels a { color: var(--turquoise); text-decoration: underline; text-underline-offset: 4px; }
.contact-channels--interactive { max-width: 420px; gap: 12px; }
.contact-channels--interactive a { display: flex; align-items: center; gap: 12px; min-height: 58px; padding: 10px 14px; color: #fff; background: rgba(255,255,255,.05); border: 1px solid rgba(255,255,255,.22); border-radius: 4px; text-decoration: none; line-height: 1.5; transition: background .2s ease, border-color .2s ease, transform .2s ease; }
.contact-channels--interactive a:hover, .contact-channels--interactive a:focus-visible { background: rgba(255,255,255,.13); border-color: var(--turquoise); transform: translateY(-2px); }
.contact-channels--interactive a:focus-visible { outline: 2px solid var(--turquoise); outline-offset: 3px; }
.contact-channels--interactive .contact-channel-icon { display: grid; place-items: center; flex: 0 0 36px; width: 36px; height: 36px; color: var(--turquoise); background: rgba(35,199,200,.14); border-radius: 50%; }
.contact-channels--interactive .contact-channel-icon svg { width: 20px; height: 20px; }
.contact-channels--interactive .contact-channel-label { min-width: 0; flex: 1; overflow-wrap: anywhere; }
.contact-channels--interactive .contact-channel-arrow { flex: 0 0 auto; color: var(--turquoise); font-size: 1rem; transition: transform .2s ease; }
.contact-channels--interactive a:hover .contact-channel-arrow, .contact-channels--interactive a:focus-visible .contact-channel-arrow { transform: translate(2px, -2px); }
@media (prefers-reduced-motion: reduce) {
  .contact-channels--interactive a, .contact-channels--interactive .contact-channel-arrow { transition: none; }
  .contact-channels--interactive a:hover, .contact-channels--interactive a:focus-visible, .contact-channels--interactive a:hover .contact-channel-arrow, .contact-channels--interactive a:focus-visible .contact-channel-arrow { transform: none; }
}
.contact-form { padding: 27px; background: #fff; color: var(--ink); }
.form-note { margin: 0 0 19px; color: var(--muted); font-size: .8rem; }
.field-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 14px; }
.field { display: flex; flex-direction: column; gap: 6px; margin-bottom: 14px; }
.field label { font-family: var(--mono); font-size: .66rem; font-weight: 500; letter-spacing: .08em; text-transform: uppercase; }
.field input, .field select, .field textarea { width: 100%; padding: 11px 0; border: 0; border-bottom: 1px solid #b9c6d3; background: transparent; color: var(--ink); border-radius: 0; }
.contact-form--neutral-focus .field input:focus, .contact-form--neutral-focus .field select:focus, .contact-form--neutral-focus .field textarea:focus { border-bottom: 1px solid transparent; outline: 0; box-shadow: none; }
.contact-form--neutral-focus .field input:focus-visible, .contact-form--neutral-focus .field select:focus-visible, .contact-form--neutral-focus .field textarea:focus-visible { background-color: #f1f2f4; outline: 0; }
.field textarea { min-height: 74px; resize: vertical; }
.form-disclosure { margin: 12px 0 0; color: var(--muted); font-size: .74rem; line-height: 1.35; }
.form-status { min-height: 20px; margin: 12px 0 0; color: var(--blue); font-size: .8rem; }

.site-footer { background: #041325; color: #b4c6d9; padding: 56px 0 22px; }
.footer-top { display: grid; grid-template-columns: 1.25fr .8fr .8fr; gap: 45px; padding-bottom: 45px; }
.footer-brand img { width: 175px; height: auto; }
.footer-brand p { max-width: 300px; margin: 17px 0 0; font-size: .87rem; }
.footer-nav h3 { margin: 0 0 12px; color: #fff; font-family: var(--mono); font-size: .72rem; letter-spacing: .08em; text-transform: uppercase; }
.footer-nav a { display: block; margin: 8px 0; font-size: .88rem; }
.footer-bottom { display: flex; align-items: center; justify-content: space-between; gap: 20px; border-top: 1px solid rgba(255,255,255,.15); padding-top: 18px; font-family: var(--mono); font-size: .66rem; letter-spacing: .05em; text-transform: uppercase; }

/* Consulting page */
.content-section { background: var(--paper); }
.content-split { display: grid; grid-template-columns: .82fr 1.18fr; gap: 95px; }
.sticky-label { align-self: start; position: sticky; top: 30px; }
.sticky-label h2 { margin: 13px 0 15px; font-size: clamp(2.5rem, 4vw, 4.1rem); }
.sticky-label p { color: var(--muted); }
.pillar-index { display: grid; gap: 8px; margin-top: 28px; border-top: 1px solid var(--line); padding-top: 16px; }
.pillar-index a { display: flex; align-items: baseline; gap: 9px; color: var(--ink); font-size: .81rem; font-weight: 700; }
.pillar-index a:hover { color: var(--blue); }
.pillar-index span { color: var(--blue); font-family: var(--mono); font-size: .66rem; }
.pillar-note { margin: 18px 0 0; color: var(--muted); font-size: .78rem; line-height: 1.45; }
.accordion { border-top: 1px solid var(--line); }
.accordion-item { border-bottom: 1px solid var(--line); }
.accordion-heading { margin: 0; }
.accordion-trigger { width: 100%; display: grid; grid-template-columns: 50px 1fr 28px; gap: 14px; align-items: center; padding: 24px 0; background: none; border: 0; color: var(--ink); text-align: left; }
.accordion-trigger .index { color: var(--blue); font-family: var(--mono); font-size: .69rem; }
.accordion-trigger .accordion-title { font-size: 1.14rem; font-weight: 700; }
.accordion-trigger .symbol { display: grid; place-items: center; width: 26px; height: 26px; border: 1px solid var(--line); border-radius: 50%; font-size: 1rem; transition: transform .2s ease; }
.accordion-trigger[aria-expanded='true'] .symbol { color: var(--blue); transform: rotate(45deg); }
.accordion-panel { max-height: 0; overflow: hidden; transition: max-height .35s ease; }
.accordion-panel.open { max-height: 420px; }
.accordion-inner { padding: 0 0 25px 64px; color: var(--muted); }
.scope-list { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 15px; }
.scope-list span { padding: 6px 9px; background: var(--ice); color: var(--ink); font-size: .76rem; }
.approach { background: var(--ice); }
.approach-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1px; background: rgba(7,24,45,.14); border: 1px solid rgba(7,24,45,.14); }
.approach-grid-four { grid-template-columns: repeat(4, 1fr); }
.approach-card { min-height: 262px; padding: 27px; background: var(--ice); }
.approach-card .num { display: block; color: var(--blue); font-family: var(--mono); font-size: .72rem; }
.approach-card h3 { margin: 42px 0 10px; font-size: 1.2rem; }
.approach-card p { margin: 0; color: var(--muted); font-size: .9rem; }
.tax-spotlight { background: var(--ink); color: #fff; }
.tax-spotlight-grid { display: grid; grid-template-columns: .92fr 1.08fr; gap: 68px; align-items: end; }
.tax-spotlight h2 { margin: 14px 0 18px; max-width: 600px; font-size: clamp(2.55rem, 4.35vw, 4.45rem); }
.tax-spotlight-intro { max-width: 500px; margin: 0; color: #c4d4e5; }
.tax-cards { display: grid; grid-template-columns: 1fr 1fr; grid-auto-rows: 1fr; gap: 12px; }
.tax-card { position: relative; display: flex; flex-direction: column; min-height: 255px; padding: 27px; border-top: 2px solid var(--turquoise); color: #fff; background: rgba(255,255,255,.07); transition: background .25s ease, transform .25s ease; }
.tax-card:hover { background: rgba(255,255,255,.13); transform: translateY(-4px); }
.tax-card span { color: var(--turquoise); font-family: var(--mono); font-size: .69rem; letter-spacing: .08em; text-transform: uppercase; }
.tax-card h3 { margin: 35px 0 10px; font-family: var(--display); font-size: 1.85rem; letter-spacing: -.035em; line-height: 1.03; }
.tax-card p { margin: 0 0 20px; color: #cfdeeb; font-size: .89rem; }
.tax-card-arrow { position: static; align-self: flex-end; flex-shrink: 0; margin-top: auto; display: grid; place-items: center; width: 28px; height: 28px; border: 1px solid rgba(255,255,255,.45); border-radius: 50%; color: #fff!important; font-family: var(--sans)!important; font-size: .9rem!important; letter-spacing: 0!important; }

/* Tax service pages */
.service-hero { position: relative; overflow: hidden; padding: 170px 0 88px; color: #fff; background: var(--ink); }
.service-hero::after { content: ''; position: absolute; width: 660px; height: 660px; right: -240px; bottom: -420px; border: 1px solid rgba(35,199,200,.38); border-radius: 50%; box-shadow: 0 0 0 48px rgba(35,199,200,.06), 0 0 0 120px rgba(35,199,200,.03); }
.service-reform { background: linear-gradient(128deg, #0e4b91 0%, #07182d 74%); }
.service-reform::after { width: 800px; height: 800px; right: -330px; top: -440px; bottom: auto; border-color: rgba(255,255,255,.28); box-shadow: 0 0 0 66px rgba(255,255,255,.05), 0 0 0 155px rgba(255,255,255,.025); }
.service-hero .shell { position: relative; z-index: 1; }
.service-hero .breadcrumb { margin: 0 0 23px; color: #bbcee2; }
.service-hero .eyebrow { color: var(--turquoise); }
.service-hero h1 { max-width: 900px; margin: 18px 0; font-size: clamp(3.15rem, 6.1vw, 6.15rem); }
.service-hero h1 em { color: var(--turquoise); font-style: italic; }
.service-dek { max-width: 620px; margin: 0; color: #cedbea; font-size: 1.08rem; }
.service-hero-points { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 36px; }
.service-hero-points span { padding: 8px 11px; border: 1px solid rgba(255,255,255,.32); color: #e4eff5; font-family: var(--mono); font-size: .67rem; letter-spacing: .05em; text-transform: uppercase; }
.service-declaration { background: var(--paper); }
.service-declaration-ice { background: var(--ice); }
.service-declaration-grid { display: grid; grid-template-columns: 1fr .88fr; gap: 90px; align-items: end; }
.service-declaration h2 { max-width: 720px; margin: 14px 0 0; font-size: clamp(2.75rem, 4.7vw, 4.75rem); }
.statement-side > p { max-width: 510px; margin: 0; color: var(--muted); font-size: 1.08rem; }
.statement-tags { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 27px; }
.statement-tags span { padding: 8px 10px; border: 1px solid var(--line); color: var(--blue); font-family: var(--mono); font-size: .67rem; letter-spacing: .05em; text-transform: uppercase; }
.method-section { background: var(--chalk); }
.method-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 1px; border: 1px solid var(--line); background: var(--line); }
.method-card { min-height: 258px; padding: 28px; background: var(--chalk); }
.method-card span, .focus-grid article span { color: var(--blue); font-family: var(--mono); font-size: .7rem; letter-spacing: .08em; }
.method-card h3 { margin: 42px 0 10px; font-size: 1.2rem; }
.method-card p { margin: 0; color: var(--muted); font-size: .9rem; }
.scope-band { background: var(--blue); color: #fff; }
.scope-band-grid { display: grid; grid-template-columns: .8fr 1.2fr; gap: 70px; align-items: center; }
.scope-band .eyebrow { color: var(--turquoise); }
.scope-band h2 { max-width: 520px; margin: 15px 0 0; font-size: clamp(2.55rem, 4.35vw, 4.4rem); }
.scope-cloud { display: flex; flex-wrap: wrap; gap: 10px; }
.scope-cloud span { padding: 11px 12px; border: 1px solid rgba(255,255,255,.34); color: #fff; font-size: .81rem; }
.scope-clarifier { max-width: 630px; margin: 18px 0 0; color: #d0dfeb; font-size: .83rem; }
.scope-clarifier a { color: var(--turquoise); font-weight: 700; text-decoration: underline; text-underline-offset: 3px; }
.scope-band-light { background: var(--paper); color: var(--ink); }
.scope-band-light .eyebrow { color: var(--blue); }
.scope-band-light .scope-cloud span { border-color: var(--line); color: var(--ink); background: var(--chalk); }
.scope-band-light .scope-clarifier { color: var(--muted); }
.scope-band-light .scope-clarifier a { color: var(--blue); }
.reform-focus { background: var(--paper); }
.focus-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 14px; }
.focus-grid article { min-height: 275px; padding: 27px; border-top: 3px solid var(--turquoise); background: var(--ink); color: #fff; }
.focus-grid article:nth-child(2) { background: var(--blue); }
.focus-grid article:nth-child(3) { background: #17395f; }
.focus-grid article span { color: var(--turquoise); }
.focus-grid article h3 { max-width: 285px; margin: 46px 0 12px; font-family: var(--display); font-size: 1.82rem; letter-spacing: -.035em; line-height: 1.05; }
.focus-grid article p { margin: 0; color: #cfdeeb; font-size: .88rem; }
.process-rail { background: var(--ink); color: #fff; }
.process-rail-head { display: flex; align-items: end; justify-content: space-between; gap: 40px; margin-bottom: 43px; }
.process-rail-head h2 { margin: 10px 0 0; font-size: clamp(2.65rem, 4.6vw, 4.5rem); }
.rail-steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 1px; border-top: 1px solid rgba(255,255,255,.23); border-bottom: 1px solid rgba(255,255,255,.23); }
.rail-steps article { min-height: 220px; padding: 25px 25px 24px 0; border-right: 1px solid rgba(255,255,255,.23); }
.rail-steps article:not(:first-child) { padding-left: 25px; }
.rail-steps article:last-child { border-right: 0; }
.rail-steps b { color: var(--turquoise); font-family: var(--mono); font-size: .72rem; }
.rail-steps h3 { margin: 39px 0 8px; font-size: 1.15rem; }
.rail-steps p { max-width: 200px; margin: 0; color: #bed0df; font-size: .86rem; }

/* School */
.catalog-section { background: var(--paper); }
.catalog-toolbar { display: flex; align-items: center; justify-content: space-between; gap: 20px; margin-bottom: 25px; border-top: 1px solid var(--line); padding-top: 18px; }
.catalog-toolbar p { margin: 0; color: var(--muted); font-size: .9rem; }
.filters { display: flex; flex-wrap: wrap; gap: 8px; }
.filter-button { padding: 7px 10px; border: 1px solid var(--line); background: #fff; color: var(--ink); font-size: .75rem; font-weight: 600; }
.filter-button.active, .filter-button:hover { background: var(--ink); border-color: var(--ink); color: #fff; }
.course-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 14px; }
.course-card { min-height: 292px; position: relative; display: flex; flex-direction: column; align-items: flex-start; padding: 22px; border: 1px solid var(--line); background: var(--chalk); transition: background .25s ease, transform .25s ease; }
.course-card:hover { background: var(--ice); transform: translateY(-3px); }
.course-card .course-type { display: block; margin: 0 0 20px; color: var(--blue); font-family: var(--mono); font-size: .66rem; letter-spacing: .08em; line-height: 1.4; text-transform: uppercase; }
.course-card h3 { max-width: 275px; margin: 0 0 13px; font-family: var(--display); font-size: 1.8rem; letter-spacing: -.035em; line-height: 1.03; }
.course-card p { margin: 0 0 18px; color: var(--muted); font-size: .84rem; }
.course-card .course-modality { color: var(--muted); font-size: .82rem; text-transform: capitalize; }
.course-catalog-state { display: flex; flex-wrap: wrap; align-items: center; gap: 18px; margin-top: 22px; }
.course-catalog-state p { margin: 0; color: var(--muted); font-size: .9rem; max-width: 650px; }
.course-catalog-state .button { font-size: .8rem; }
.filter-button:disabled { opacity: .5; cursor: default; }
.course-card-actions { display: flex; align-items: center; gap: 13px; flex-wrap: wrap; margin-top: auto; }
.course-enroll { display: inline-flex; align-items: center; gap: 8px; padding: 8px 11px; background: var(--ink); color: #fff; font-size: .76rem; font-weight: 700; transition: background .2s ease, transform .2s ease; }
.course-enroll:hover { background: var(--blue); transform: translateY(-1px); }
.text-link { color: var(--blue); font-size: .82rem; font-weight: 700; text-decoration: underline; text-underline-offset: 4px; }
.program-banner { display: grid; grid-template-columns: 1fr .7fr; gap: 45px; margin-top: 69px; padding: 45px; color: #fff; background: var(--ink); }
.program-banner h2 { margin: 14px 0 0; max-width: 630px; font-size: clamp(2.2rem, 4vw, 3.9rem); }
.program-banner p { align-self: end; margin: 0; color: #c1d2df; }
.modes { background: var(--ice); }
.modes-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.mode-card { padding: 28px; border-top: 2px solid var(--blue); background: #fff; }
.mode-card h3 { margin: 12px 0 8px; font-size: 1.18rem; }
.mode-card p { margin: 0; color: var(--muted); font-size: .9rem; }

/* About */
.about-manifesto { background: var(--paper); }
.manifesto { display: grid; grid-template-columns: .3fr 1fr; gap: 44px; }
.manifesto .big { margin: 0; max-width: 840px; font-family: var(--display); font-size: clamp(2.35rem, 4.65vw, 4.5rem); font-weight: 600; letter-spacing: -.045em; line-height: 1.08; }
.manifesto .big em { color: var(--blue); }
.leadership { background: var(--chalk); }
.people-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 1px; background: var(--line); border: 1px solid var(--line); }
.person { min-height: 280px; padding: 29px; background: var(--chalk); }
.person .role { color: var(--blue); font-family: var(--mono); font-size: .69rem; letter-spacing: .07em; text-transform: uppercase; }
.person h3 { margin: 11px 0 12px; font-family: var(--display); font-size: 2rem; letter-spacing: -.035em; line-height: 1; }
.person p { margin: 0; color: var(--muted); font-size: .89rem; }
.partner-grid { display: grid; grid-template-columns: repeat(5, 1fr); gap: 12px; }
.partner-card { display: flex; flex-direction: column; min-width: 0; overflow: hidden; background: var(--paper); border: 1px solid var(--line); }
.partner-card img { width: 100%; aspect-ratio: 1; object-fit: cover; background: var(--ink); filter: saturate(.92) contrast(1.02); }
.partner-copy { display: flex; flex-direction: column; flex: 1; padding: 18px; }
.partner-copy .role { min-height: 2.7em; margin: 0; color: var(--blue); font-family: var(--mono); font-size: .62rem; letter-spacing: .065em; line-height: 1.35; text-transform: uppercase; }
.partner-copy h3 { min-height: 3.04rem; margin: 9px 0 8px; font-family: var(--display); font-size: 1.52rem; letter-spacing: -.035em; line-height: 1; }
.partner-bio { flex: 1; margin: 0; color: var(--muted); font-size: .81rem; line-height: 1.45; }
.partner-links { display: flex; flex-direction: column; gap: 3px; margin: 13px 0 0; padding-top: 11px; border-top: 1px solid var(--line); }
.partner-links a { color: var(--blue); font-family: var(--mono); font-size: .68rem; text-decoration: none; overflow-wrap: anywhere; }
.partner-links a:hover { text-decoration: underline; }
.management-leadership { display: grid; grid-template-columns: .72fr 1.28fr; gap: 42px; align-items: start; margin-top: 58px; padding-top: 41px; border-top: 1px solid var(--line); }
.management-leadership h3 { margin: 13px 0 0; font-size: clamp(2rem, 3.2vw, 3.2rem); }
.management-leadership > div > p:last-child { max-width: 540px; margin: 0; color: var(--muted); }
.management-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 12px; }
.management-grid article { min-height: 182px; padding: 22px; border-top: 2px solid var(--blue); background: var(--paper); }
.management-grid span { color: var(--blue); font-family: var(--mono); font-size: .66rem; letter-spacing: .07em; text-transform: uppercase; }
.management-grid h4 { margin: 25px 0 8px; font-size: 1.03rem; }
.management-grid p { margin: 0; color: var(--muted); font-size: .82rem; line-height: 1.43; }
.footprint { background: var(--blue); color: #fff; }
.footprint-grid { display: grid; grid-template-columns: .9fr 1.1fr; gap: 65px; align-items: center; }
.footprint h2 { margin: 14px 0; font-size: clamp(2.8rem, 4.6vw, 4.4rem); }
.footprint p { color: #c4d7ee; }
.state-list { display: grid; grid-template-columns: repeat(3, 1fr); gap: 9px; }
.state-list span { padding: 10px; border: 1px solid rgba(255,255,255,.25); font-family: var(--mono); font-size: .7rem; }
.testimonials { background: var(--paper); }
.testimonials-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 1px; background: var(--line); border: 1px solid var(--line); }
.testimonial { padding: 30px; background: var(--paper); }
.testimonial p { margin: 0; font-family: var(--display); font-size: 1.35rem; line-height: 1.3; }
.testimonial footer { margin-top: 18px; color: var(--blue); font-family: var(--mono); font-size: .68rem; letter-spacing: .06em; text-transform: uppercase; }

/* Course detail */
.course-detail { background: var(--paper); }
.detail-grid { display: grid; grid-template-columns: 1.25fr .75fr; gap: 80px; }
.detail-grid h2 { margin: 0 0 18px; font-size: clamp(2.3rem, 4vw, 3.8rem); }
.detail-grid p { color: var(--muted); }
.course-aside { padding: 26px; background: var(--ice); border-top: 3px solid var(--turquoise); }
.course-aside h3 { margin: 0 0 15px; font-size: 1.2rem; }
.course-aside dl { margin: 0; }
.course-aside dt { margin-top: 16px; color: var(--blue); font-family: var(--mono); font-size: .66rem; letter-spacing: .07em; text-transform: uppercase; }
.course-aside dd { margin: 3px 0 0; font-size: .91rem; }
.detail-topics { margin-top: 37px; border-top: 1px solid var(--line); }
.detail-topic { display: grid; grid-template-columns: 36px 1fr; gap: 12px; padding: 18px 0; border-bottom: 1px solid var(--line); }
.detail-topic b { color: var(--blue); font-family: var(--mono); font-size: .72rem; }
.detail-topic h3 { margin: 0 0 5px; font-size: 1.05rem; }
.detail-topic p { margin: 0; font-size: .9rem; }

@media (max-width: 900px) {
  :root { --shell: min(100% - 34px, 1180px); }
  .site-header { background: rgba(4,19,37,.82); backdrop-filter: blur(13px); }
  .header-inner { min-height: 68px; }
  .brand { width: 135px; }
  .brand img { width: 135px; }
  .menu-toggle { display: inline-flex; }
  .site-nav { display: none; position: absolute; top: 68px; right: 17px; left: 17px; padding: 18px; background: var(--ink); flex-direction: column; align-items: stretch; gap: 6px; border: 1px solid rgba(255,255,255,.15); }
  .site-nav.open { display: flex; }
  .site-nav a { padding: 8px; }
  .nav-cta { text-align: center; }
  .hero { min-height: 745px; }
  .hero-content { padding-top: 145px; padding-bottom: 98px; }
  .hero h1 { max-width: 650px; }
  .trust-grid { grid-template-columns: repeat(3, 1fr); row-gap: 23px; }
  .trust-intro { grid-column: 1 / -1; padding-right: 0; }
  .metric { padding-left: 17px; }
  .section-head, .studio-grid, .timeline-grid, .contact-grid, .content-split, .footprint-grid, .detail-grid, .growth-panel, .tax-spotlight-grid, .management-leadership, .service-declaration-grid, .scope-band-grid, .client-intro-grid { grid-template-columns: 1fr; gap: 36px; }
  .section-head { align-items: start; }
  .tax-priority .shell { padding: 45px 42px; }
  .tax-priority-head { grid-template-columns: 1fr; gap: 17px; }
  .client-logo-grid { grid-template-columns: repeat(3, 1fr); }
  .world { padding: 58px 34px; }
  .world-grid { min-height: 0; }
  .solution-row { grid-template-columns: 75px 1fr auto; }
  .solution-row p { grid-column: 2 / -1; }
  .studio-photo, .studio-photo img { min-height: 400px; }
  .sticky-label { position: static; }
  .approach-grid, .course-grid, .modes-grid, .partner-grid, .method-grid, .focus-grid, .rail-steps, .priority-grid { grid-template-columns: repeat(2, 1fr); }
  .ecosystem-map { grid-template-areas: 'governance tax' 'people finance' 'core core'; grid-template-columns: 1fr 1fr; max-width: 700px; gap: 12px; }
  .managed-service-list { grid-template-columns: repeat(2, 1fr); max-width: 700px; }
  .ecosystem-map::before, .ecosystem-map::after { display: none; }
  .ecosystem-core { width: min(290px, 100%); min-height: 0; justify-self: center; }
  .management-grid { grid-template-columns: repeat(3, 1fr); }
  .program-banner { grid-template-columns: 1fr; gap: 24px; }
  .footer-top { grid-template-columns: 1.3fr 1fr; }
  .footer-brand { grid-column: 1 / -1; }
  .service-hero { padding-top: 145px; }
  .rail-steps article:nth-child(2) { border-right: 0; }
  .rail-steps article:nth-child(3) { padding-left: 0; }
}

@media (max-width: 620px) {
  section { padding: 70px 0; }
  .hero { min-height: 720px; }
  .hero h1 { font-size: clamp(3.1rem, 15vw, 4.8rem); }
  .hero-copy { font-size: .98rem; }
  .hero-footnote { display: none; }
  .trust-grid { grid-template-columns: 1fr; gap: 17px; }
  .metric { padding: 14px 0 0; border-left: 0; border-top: 1px solid rgba(255,255,255,.2); }
  .metric span { max-width: none; }
  .world-grid { grid-template-columns: 1fr; }
  .world { min-height: 420px; padding: 42px 17px; }
  .world h2 { font-size: 3.05rem; }
  .solution-row { grid-template-columns: 55px 1fr auto; gap: 12px; }
  .solution-row h3 { font-size: 1.08rem; }
  .solution-row p { font-size: .83rem; }
  .studio-photo, .studio-photo img { min-height: 300px; }
  .field-grid, .approach-grid, .course-grid, .modes-grid, .people-grid, .partner-grid, .management-grid, .testimonials-grid, .tax-cards, .method-grid, .focus-grid, .rail-steps, .priority-grid { grid-template-columns: 1fr; }
  .ecosystem-map { grid-template-areas: 'governance' 'tax' 'finance' 'people' 'core'; grid-template-columns: 1fr; gap: 9px; }
  .managed-service-list { grid-template-columns: 1fr; }
  .ecosystem-node { min-height: 153px; padding: 20px; }
  .ecosystem-node h3 { margin-top: 17px; }
  .ecosystem-core { width: min(264px, 100%); min-height: 264px; margin-top: 18px; }
  .growth-story { padding-bottom: 70px; }
  .growth-panel { min-height: 0; padding: 38px 24px; gap: 50px; }
  .growth-copy h2 { margin-top: 48px; }
  .growth-proof { padding: 24px 0 0; border-top: 1px solid rgba(255,255,255,.3); border-left: 0; }
  .tax-priority { padding-bottom: 70px; }
  .tax-priority .shell { padding: 38px 24px; }
  .tax-priority-grid { grid-template-columns: 1fr; }
  .tax-priority-card { min-height: 280px; }
  .tax-priority-card h3 { font-size: 2.45rem; }
  .client-intro { padding: 70px 0; }
  .client-gallery, .client-gallery + .client-gallery { padding-top: 70px; }
  .client-gallery-pdf { padding-bottom: 70px; }
  .client-gallery-head { align-items: start; flex-direction: column; gap: 15px; }
  .client-logo-grid { grid-template-columns: repeat(2, 1fr); gap: 8px; }
  .client-logo-card { min-height: 108px; padding: 16px; }
  .client-logo-card img { max-width: 130px; max-height: 58px; }
  .partner-copy h3 { font-size: 1.72rem; }
  .contact-form { padding: 21px; }
  .program-banner { margin-top: 42px; padding: 26px; }
  .catalog-toolbar { align-items: start; flex-direction: column; }
  .service-hero { padding: 135px 0 70px; }
  .service-hero h1 { font-size: clamp(3rem, 14vw, 4.55rem); }
  .service-dek { font-size: 1rem; }
  .service-declaration h2 { font-size: 2.85rem; }
  .method-card, .focus-grid article { min-height: 0; }
  .process-rail-head { align-items: start; flex-direction: column; gap: 5px; }
  .rail-steps { border-bottom: 0; }
  .rail-steps article, .rail-steps article:not(:first-child), .rail-steps article:nth-child(3) { min-height: 0; padding: 22px 0; border-right: 0; border-bottom: 1px solid rgba(255,255,255,.23); }
  .rail-steps h3 { margin-top: 18px; }
  .footer-top { grid-template-columns: 1fr 1fr; gap: 30px; }
  .footer-brand { grid-column: 1 / -1; }
  .footer-bottom { align-items: start; flex-direction: column; }
  .state-list { grid-template-columns: repeat(2, 1fr); }
  .manifesto { grid-template-columns: 1fr; gap: 20px; }
  .accordion-inner { padding-left: 0; }
  .subpage-hero { padding-top: 135px; }
}

/* O atributo hidden deve prevalecer sobre layouts flex/grid dos componentes. */
[hidden] { display: none !important; }

/* Destaque da pós-graduação integrado à Escola de Negócios. */
.school-mba-feature { padding: 0 0 28px; background: var(--paper); }
.school-mba-feature .program-banner { margin-top: 0; }
.school-mba-feature .program-banner > div:last-child { display: flex; flex-direction: column; align-items: flex-start; justify-content: center; gap: 21px; }
.school-mba-feature .program-banner p.school-mba-start { color: var(--turquoise); font-size: .73rem; }
.school-mba-feature .program-banner h2 { max-width: 650px; }

/* Navegação da área editorial: preservar todas as opções e evitar sobreposição. */
.brand { flex: 0 0 158px; }
.site-nav { gap: 18px; font-size: .8rem; }
.site-nav > a { white-space: nowrap; }
@media (max-width: 1240px) {
  .header-inner { min-height: 68px; }
  .brand { width: 143px; flex-basis: 143px; }
  .brand img { width: 143px; }
  .menu-toggle { display: block; }
  .site-nav { display: none; position: absolute; top: 68px; right: 17px; left: 17px; padding: 18px; background: var(--ink); flex-direction: column; align-items: stretch; gap: 6px; border: 1px solid rgba(255,255,255,.15); max-height: calc(100dvh - 100px); overflow-y: auto; }
  .site-nav.open { display: flex; }
  .site-nav a { padding: 8px; white-space: normal; }
}
.home-study-callout { padding: 70px 0; background: var(--ice); }
.home-study-callout .shell { display: flex; align-items: center; justify-content: space-between; gap: 42px; }
.home-study-callout h2 { margin: 12px 0 18px; max-width: 640px; font: 600 clamp(2.1rem, 3.8vw, 3.6rem)/1.04 var(--display); letter-spacing: -.035em; }
.home-study-callout p:not(.eyebrow) { margin: 0; color: var(--muted); max-width: 640px; }
.home-study-callout .button { flex-shrink: 0; }
@media (max-width: 720px) {
  .home-study-callout .shell { flex-direction: column; align-items: flex-start; gap: 25px; }
}


/* Vagas */
.jobs-hero h1 { max-width: 820px; }
.jobs-section { background: var(--paper); }
.jobs-section-head { margin-bottom: 42px; }
.jobs-toolbar { display: flex; align-items: center; justify-content: space-between; gap: 18px; min-height: 58px; margin-bottom: 20px; padding: 12px 0; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.jobs-toolbar p { margin: 0; color: var(--muted); font-size: .88rem; }
.jobs-toolbar .button { min-height: 40px; padding: 8px 14px; font-size: .78rem; }
.jobs-list { display: grid; grid-template-columns: repeat(auto-fit, minmax(min(100%, 520px), 1fr)); gap: 16px; align-items: stretch; }
.job-card { display: flex; flex-direction: column; min-width: 0; padding: 28px; border: 1px solid var(--line); border-top: 3px solid var(--blue); background: var(--chalk); }
.job-card-head { display: flex; flex-wrap: wrap; align-items: center; gap: 8px; margin-bottom: 19px; }
.job-type-badge, .job-modality { display: inline-flex; align-items: center; min-height: 28px; padding: 5px 9px; font-family: var(--mono); font-size: .67rem; letter-spacing: .04em; }
.job-type-badge { color: var(--blue); background: var(--ice); text-transform: uppercase; }
.job-modality { border: 1px solid var(--line); color: var(--muted); }
.job-title { margin: 0; max-width: 650px; font-family: var(--display); font-size: clamp(1.65rem, 2.5vw, 2.35rem); letter-spacing: -.035em; line-height: 1.08; overflow-wrap: anywhere; }
.job-company { margin: 10px 0 0; color: var(--blue); font-size: .88rem; font-weight: 700; }
.job-summary { margin: 19px 0 0; color: var(--muted); font-size: .94rem; white-space: pre-line; overflow-wrap: anywhere; }
.job-facts { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0 18px; margin: 23px 0 0; padding: 15px 0 0; border-top: 1px solid var(--line); }
.job-fact { min-width: 0; padding: 9px 0; }
.job-fact dt { color: var(--muted); font-family: var(--mono); font-size: .64rem; letter-spacing: .07em; text-transform: uppercase; }
.job-fact dd { margin: 4px 0 0; color: var(--ink); font-size: .88rem; font-weight: 600; overflow-wrap: anywhere; }
.job-description-details { margin-top: 15px; padding-top: 13px; border-top: 1px solid var(--line); }
.job-description-details summary { width: fit-content; color: var(--blue); font-size: .83rem; font-weight: 700; cursor: pointer; }
.job-description { margin: 13px 0 0; color: var(--muted); font-size: .9rem; white-space: pre-line; overflow-wrap: anywhere; }
.job-benefits { margin-top: 20px; }
.job-benefits h3 { margin: 0 0 8px; color: var(--ink); font-family: var(--mono); font-size: .68rem; font-weight: 500; letter-spacing: .08em; text-transform: uppercase; }
.job-benefit-list { display: flex; flex-wrap: wrap; gap: 7px; margin: 0; padding: 0; list-style: none; }
.job-benefit-list li { padding: 6px 9px; border: 1px solid var(--line); color: var(--muted); font-size: .76rem; overflow-wrap: anywhere; }
.job-actions { display: flex; flex-wrap: wrap; align-items: center; gap: 13px; margin-top: auto; padding-top: 24px; }
.job-actions .button { min-height: 43px; padding: 10px 14px; font-size: .78rem; }
.job-email-link, .job-phone-link { color: var(--blue); font-size: .8rem; font-weight: 700; text-decoration: underline; text-underline-offset: 3px; overflow-wrap: anywhere; }
.job-contact-missing { margin: 0; color: var(--muted); font-size: .83rem; }
.jobs-guidance { background: var(--ice); }
.jobs-guidance-inner { display: grid; grid-template-columns: 1fr .75fr; align-items: center; gap: 55px; }
.jobs-guidance h2 { max-width: 670px; margin: 14px 0 0; font-size: clamp(2.2rem, 4vw, 3.7rem); }
.jobs-guidance-inner > p { max-width: 470px; margin: 0; color: var(--muted); font-size: .98rem; }
.jobs-noscript { margin: 24px 0 0; padding: 16px; border-left: 3px solid var(--blue); background: var(--ice); color: var(--ink); }
@media (max-width: 900px) {
  .jobs-list { grid-template-columns: 1fr; }
  .jobs-guidance-inner { grid-template-columns: 1fr; gap: 22px; }
}
@media (max-width: 620px) {
  .jobs-section-head { margin-bottom: 30px; }
  .job-card { padding: 21px; }
  .job-facts { grid-template-columns: 1fr; }
  .jobs-toolbar { align-items: flex-start; flex-direction: column; }
  .job-actions { align-items: flex-start; flex-direction: column; }
  .job-actions .button { width: 100%; }
}