:root{--ink:#162028;--muted:#52606c;--red:#b52c37;--line:#d9dfe2;--paper:#fff;--wash:#f3f5f6}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);background:var(--paper);font:17px/1.7 -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif}a{color:inherit;text-underline-offset:5px}a:hover{color:var(--red)}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--red);outline-offset:5px}.wrap{width:min(1200px,calc(100% - 64px));margin:auto}.skip{position:absolute;left:-9999px}.skip:focus{left:16px;top:16px;background:white;z-index:99}header{border-top:5px solid var(--red);border-bottom:1px solid var(--line)}.top{display:flex;align-items:center;justify-content:space-between;gap:24px;min-height:102px}.brand{text-decoration:none;font-size:24px;font-weight:750;letter-spacing:-1px;line-height:1.15}.brand span{display:block;font-size:12px;text-transform:uppercase;letter-spacing:2px;font-weight:500;margin-top:8px;color:var(--muted)}nav{display:flex;gap:25px;align-items:center;font-size:14px;font-weight:600}nav a{text-decoration:none}.button,button{display:inline-block;background:var(--ink);color:white;padding:12px 22px;border:1px solid var(--ink);text-decoration:none;font:600 14px/1.4 inherit;cursor:pointer;border-radius:2px}.button:hover,button:hover{background:var(--red);color:white;border-color:var(--red)}.button.light{background:white;color:var(--ink)}.eyebrow{text-transform:uppercase;font-size:12px;letter-spacing:2px;color:var(--red);font-weight:750}.hero{display:grid;grid-template-columns:1.5fr 1fr;gap:80px;padding:75px 0 66px}.hero h1{font-family:Georgia,serif;font-size:clamp(45px,5.7vw,77px);line-height:1.04;letter-spacing:-2px;font-weight:400;margin:20px 0 27px}.hero h1 em{color:var(--red);font-weight:400}.hero p{max-width:560px;font-size:19px;color:var(--muted)}.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:30px}.quick{border-left:2px solid var(--red);padding-left:30px;align-self:center}.quick h2{font-family:Georgia,serif;font-size:25px;font-weight:400}.quick a{display:block;text-decoration:none;border-top:1px solid var(--line);padding:18px 0}.quick small{display:block;color:var(--muted);font-size:14px}.strip{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:16px 0;font-size:14px;display:flex;justify-content:space-between;gap:20px}.section{padding:60px 0}.section-title{display:flex;justify-content:space-between;gap:25px;align-items:end;margin-bottom:28px}h2{font-family:Georgia,serif;font-size:36px;line-height:1.2;font-weight:400;margin:0 0 20px}h3{font-size:21px;line-height:1.35}p{margin:0 0 20px}.section-title p{color:var(--muted);max-width:440px;margin:0}.grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.card{border-top:2px solid var(--ink);padding:25px 8px 18px 0;text-decoration:none}.card .num{color:var(--red);font-size:13px;letter-spacing:1px}.card h3{font-family:Georgia,serif;font-weight:400;font-size:27px;margin:14px 0}.card p{font-size:16px;color:var(--muted)}.card:hover{border-color:var(--red)}.band{background:var(--ink);color:white;padding:50px;display:grid;grid-template-columns:1fr 1fr;gap:50px}.band .eyebrow{color:#ff9aa2}.band p{color:#d2dbe1}.band a{color:white}.guide-list{display:grid;grid-template-columns:1fr 1fr;gap:0 50px}.guide-list a{padding:22px 0;border-top:1px solid var(--line);text-decoration:none;font-size:20px}.guide-list small{display:block;font-size:14px;color:var(--muted)}footer{border-top:1px solid var(--line);padding:38px 0;margin-top:50px;font-size:14px;color:var(--muted)}.foot{display:flex;justify-content:space-between;gap:40px}.foot p{max-width:500px}.footlinks{display:flex;gap:20px;flex-wrap:wrap}.crumb{font-size:14px;color:var(--muted);padding-top:28px}.article-head{max-width:850px;padding:45px 0 38px}.article-head h1{font:400 clamp(38px,5vw,61px)/1.1 Georgia,serif;letter-spacing:-1px;margin:18px 0 24px}.lede{font-size:21px;color:var(--muted)}.meta{font-size:13px;color:var(--muted)}.article-grid{display:grid;grid-template-columns:240px minmax(0,740px);gap:70px;align-items:start}.toc{position:sticky;top:25px;border-left:2px solid var(--red);padding-left:20px;font-size:14px}.toc strong{display:block;margin-bottom:12px}.toc a{display:block;margin:10px 0;text-decoration:none}.prose h2{font-size:32px;margin-top:40px;scroll-margin-top:30px}.prose h2:first-child{margin-top:0}.prose li{margin-bottom:10px}.callout{background:var(--wash);border-left:3px solid var(--red);padding:24px;margin:28px 0}.callout p:last-child{margin-bottom:0}.table-wrap{overflow:auto}table{width:100%;border-collapse:collapse;font-size:16px;margin:25px 0}th,td{text-align:left;vertical-align:top;padding:14px;border-bottom:1px solid var(--line)}th{background:var(--wash)}details{border-top:1px solid var(--line);padding:19px 0}summary{font-weight:650;cursor:pointer}details p{margin:15px 0 0}.related{border-top:1px solid var(--line);margin-top:40px;padding-top:25px}.worksheet label{display:block;font-weight:600;margin-top:20px}.worksheet textarea{width:100%;min-height:80px;border:1px solid #9aa5ae;padding:12px;font:inherit;resize:vertical}.worksheet .help{font-size:14px;color:var(--muted)}.notfound{padding:100px 0}.print-only{display:none}@media(max-width:850px){.top{align-items:start;flex-direction:column;padding:22px 0;gap:20px}nav{flex-wrap:wrap;gap:14px 22px}.hero{gap:35px;grid-template-columns:1fr;padding:45px 0}.quick{padding-left:22px}.grid{grid-template-columns:1fr 1fr}.band{padding:30px;gap:25px}.article-grid{grid-template-columns:1fr;gap:30px}.toc{position:static}.section-title{display:block}.section-title p{margin-top:12px}.strip{flex-wrap:wrap}.foot{flex-direction:column}}@media(max-width:540px){.wrap{width:calc(100% - 36px)}.grid,.guide-list,.band{grid-template-columns:1fr}.hero h1{letter-spacing:-1px}.hero{padding-top:32px}.section{padding:38px 0}.band{margin:0 -18px}.strip{font-size:13px}.article-head{padding-top:30px}.article-head h1{font-size:39px}.lede{font-size:19px}.button{padding:11px 16px}nav .button{background:none;color:var(--ink);padding:0;border:0}.footlinks{gap:12px}h2{font-size:30px}}@media print{header,footer,.toc,.actions,.related,.no-print{display:none!important}.wrap{width:100%}.article-grid{display:block}.article-head{padding:0}.prose{max-width:none}.worksheet textarea{min-height:90px}.print-only{display:block}body{font-size:12pt}h2{break-after:avoid}label,textarea{break-inside:avoid}}
.visual-hero{grid-template-columns:1.05fr 1fr;gap:38px;align-items:center;padding:48px 0}.hero-photo{margin:0;position:relative;background:var(--ink)}.hero-photo img{width:100%;height:490px;object-fit:cover;display:block}.hero-photo figcaption{position:absolute;left:0;bottom:0;background:linear-gradient(transparent,rgba(0,0,0,.85));padding:60px 25px 22px;color:white;font-size:14px;width:100%}.hero-photo figcaption span{display:block;font-size:12px;opacity:.8}.intro-grid{display:grid;grid-template-columns:1fr 1.4fr;gap:70px;border-bottom:1px solid var(--line)}.intro-grid p{font-size:20px}.feature-split{display:grid;grid-template-columns:1fr 1fr;align-items:stretch;background:var(--wash);margin:30px 0}.feature-image{width:100%;height:100%;min-height:350px;object-fit:cover;display:block}.feature-copy{padding:45px}.feature-copy h2{font-size:38px;margin:18px 0}.feature-copy p{color:var(--muted)}.reverse .feature-image{order:2}.read{font-size:14px;font-weight:650;text-decoration:underline;text-underline-offset:5px}.article-photo{margin:0 0 42px;max-width:1050px}.article-photo img{display:block;width:100%;height:350px;object-fit:cover}.article-photo figcaption{font-size:12px;color:var(--muted);margin-top:6px}.disclosure{font-size:13px;margin-top:18px!important}.band .button.light{color:var(--ink)}@media(max-width:850px){.visual-hero{grid-template-columns:1fr}.hero-photo img{height:420px}.intro-grid{gap:30px}.feature-copy{padding:30px}}@media(max-width:540px){.intro-grid,.feature-split{grid-template-columns:1fr}.hero-photo img{height:350px}.hero-photo{margin:0 -18px}.feature-image{height:280px;min-height:0}.reverse .feature-image{order:0}.feature-copy{padding:28px}.article-photo img{height:230px}.visual-hero{padding-top:35px}.intro-grid p{font-size:18px}}
.prose,.article-grid>*,.table-wrap{min-width:0}.prose .grid{grid-template-columns:repeat(2,minmax(0,1fr))}.prose .guide-list{grid-template-columns:1fr}.prose .card h3{font-size:25px}.planning-tool fieldset{border:1px solid var(--line);padding:22px;margin:24px 0}.planning-tool legend{font-weight:700;font-size:19px;padding:0 8px}.planning-tool .check-row{display:flex;gap:14px;align-items:flex-start;font-weight:400;margin:0 0 18px;cursor:pointer}.check-row input{width:20px;height:20px;flex-shrink:0;margin-top:5px;accent-color:var(--red)}.check-row:has(input:checked) span{color:var(--muted)}.worksheet textarea:focus-visible{outline:3px solid var(--red);outline-offset:3px}.table-wrap{max-width:100%}.table-wrap table{overflow-wrap:anywhere}.planning-tool button{font-family:inherit}.planning-tool fieldset:last-of-type{margin-bottom:34px}@media(max-width:540px){.prose .grid{grid-template-columns:1fr}.planning-tool fieldset{padding:15px}.table-wrap table{font-size:14px}.table-wrap th,.table-wrap td{padding:10px 8px}.hero h1{font-size:43px}}@media print{.article-photo{display:none}.planning-tool fieldset{break-inside:avoid}.planning-tool input{appearance:auto!important}.prose h2{font-size:22pt}.actions{display:none!important}}

@media(min-width:851px){.toc{max-height:calc(100vh - 50px);overflow-y:auto;padding-right:10px}}
