/* UA Tax internal pages, editorial advisory system. Loaded after site.css. */
.v2-page{background:var(--white);color:var(--ink)}
.v2-wrap{width:min(100% - 2 * var(--gutter),75rem);margin-inline:auto}
.v2-narrow{width:min(100% - 2 * var(--gutter),52rem);margin-inline:auto}
.v2-page section{position:relative}
.v2-page a{transition:color .18s ease,background-color .18s ease,border-color .18s ease,transform .18s ease}
.v2-page .btn{min-height:3.25rem;padding:.9rem 1.45rem}
.v2-page .btn--quiet{background:transparent;border-color:var(--green);color:var(--green)}
.v2-page .btn--quiet:hover{background:var(--green-50)}

.v2-breadcrumb{background:var(--offwhite);border-bottom:1px solid rgba(0,60,50,.1)}
.v2-breadcrumb ol{display:flex;flex-wrap:wrap;gap:.45rem;padding-block:.8rem;font-size:.8125rem;color:var(--muted)}
.v2-breadcrumb li+li::before{content:"/";margin-right:.45rem;color:#8b9793}
.v2-breadcrumb a{color:var(--green);text-decoration:none}

.v2-hero{overflow:hidden;background:var(--offwhite);padding-block:clamp(3.75rem,2.5rem + 5vw,7rem)}
.v2-hero::after{content:"";position:absolute;right:-11rem;bottom:-13rem;width:31rem;height:31rem;border:1px solid rgba(44,110,98,.16);border-radius:50%;box-shadow:0 0 0 4rem rgba(44,110,98,.035),0 0 0 8rem rgba(44,110,98,.025);pointer-events:none}
.v2-hero__grid{position:relative;z-index:1;display:grid;gap:2.5rem;align-items:end}
.v2-eyebrow{display:inline-flex;align-items:center;gap:.65rem;margin-bottom:1.1rem;font:600 .75rem/1.3 var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--jade)}
.v2-eyebrow::before{content:"";width:1.75rem;height:1px;background:currentColor}
.v2-hero h1{max-width:15ch;font:400 clamp(2.75rem,1.8rem + 4vw,5.25rem)/1.02 var(--display);letter-spacing:-.016em;color:var(--green);text-wrap:balance}
.v2-hero__lead{max-width:46rem;margin-top:1.5rem;font-size:clamp(1.15rem,1.05rem + .42vw,1.38rem);line-height:1.58;color:#314a44}
.v2-actions{display:flex;flex-wrap:wrap;gap:.75rem;margin-top:2rem}
.v2-hero__aside{position:relative;padding:clamp(1.6rem,1.3rem + 1vw,2.25rem);background:var(--white);border:1px solid rgba(0,60,50,.17);box-shadow:0 1.1rem 3rem rgba(0,60,50,.07)}
.v2-hero__aside::before{content:"";position:absolute;inset:0 auto 0 0;width:4px;background:var(--jade)}
.v2-hero__aside-label{font:600 .74rem/1.3 var(--sans);letter-spacing:.13em;text-transform:uppercase;color:var(--jade)}
.v2-hero__aside h2{margin-top:.65rem;font:400 clamp(1.5rem,1.35rem + .6vw,1.9rem)/1.18 var(--serif);color:var(--green)}
.v2-hero__aside ul{display:grid;gap:.9rem;margin-top:1.25rem}
.v2-hero__aside li{position:relative;padding-left:1.35rem;font-size:.94rem;line-height:1.5;color:#40534f}
.v2-hero__aside li::before{content:"";position:absolute;left:0;top:.58rem;width:.48rem;height:.48rem;border-radius:50%;background:var(--jade)}
@media(min-width:58rem){.v2-hero__grid{grid-template-columns:minmax(0,7fr) minmax(18rem,4fr);gap:clamp(3rem,5vw,5.5rem)}.v2-hero__aside{margin-bottom:.35rem}}

.v2-proof{background:var(--green-50);border-block:1px solid rgba(0,60,50,.09)}
.v2-proof ul{display:grid;gap:.65rem;padding-block:1.25rem}
.v2-proof li{font:600 .9rem/1.35 var(--sans);color:var(--green)}
@media(min-width:44rem){.v2-proof ul{grid-template-columns:repeat(4,1fr);gap:0}.v2-proof li{padding-inline:1.5rem}.v2-proof li:first-child{padding-left:0}.v2-proof li+li{border-left:1px solid rgba(0,60,50,.17)}}

.v2-section{padding-block:clamp(4.25rem,3rem + 4.5vw,7rem)}
.v2-section--off{background:var(--offwhite)}
.v2-section--stone{background:var(--stone)}
.v2-section--green{overflow:hidden;background:var(--green);color:var(--on-dark-muted)}
.v2-section--green::after{content:"";position:absolute;right:-7rem;top:-10rem;width:30rem;height:30rem;border:1px solid rgba(255,255,255,.09);border-radius:50%;box-shadow:0 0 0 4.5rem rgba(255,255,255,.025)}
.v2-section-head{max-width:49rem;margin-bottom:clamp(2rem,1.5rem + 2vw,3.5rem)}
.v2-kicker{margin-bottom:.75rem;font:600 .75rem/1.3 var(--sans);letter-spacing:.14em;text-transform:uppercase;color:var(--jade)}
.v2-section--green .v2-kicker{color:#9fd0c2}
.v2-h2{max-width:22ch;font:400 clamp(2rem,1.55rem + 1.9vw,3.3rem)/1.08 var(--display);letter-spacing:-.012em;color:var(--green);text-wrap:balance}
.v2-section--green .v2-h2{color:var(--white)}
.v2-section-intro{max-width:61ch;margin-top:1rem;font-size:1.08rem;line-height:1.65;color:var(--muted)}
.v2-section--green .v2-section-intro{color:var(--on-dark-muted)}
.v2-copy-grid{display:grid;gap:2rem}
.v2-copy-grid__title{max-width:22rem}
.v2-prose{max-width:66ch}
.v2-prose>*+*{margin-top:1.15rem}
.v2-prose p{line-height:1.75;color:#40514d}
.v2-prose strong{color:var(--green)}
@media(min-width:58rem){.v2-copy-grid{grid-template-columns:minmax(15rem,4fr) minmax(0,7fr);gap:clamp(3rem,7vw,7rem)}}

.v2-situations{display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule)}
.v2-situation{background:var(--white);padding:clamp(1.5rem,1.2rem + 1.1vw,2.25rem)}
.v2-situation__num{display:block;margin-bottom:1.5rem;font:600 .75rem/1 var(--sans);letter-spacing:.12em;color:var(--jade)}
.v2-situation h3,.v2-card h3{font:400 1.45rem/1.2 var(--serif);color:var(--green)}
.v2-situation p,.v2-card p{margin-top:.75rem;font-size:.96rem;line-height:1.65;color:var(--muted)}
@media(min-width:40rem){.v2-situations{grid-template-columns:repeat(2,1fr)}}
@media(min-width:68rem){.v2-situations{grid-template-columns:repeat(4,1fr)}}

.v2-card-grid{display:grid;gap:1rem}
.v2-card{position:relative;display:flex;min-height:16rem;flex-direction:column;padding:clamp(1.45rem,1.15rem + 1vw,2rem);background:var(--white);border:1px solid var(--rule)}
.v2-card::before{content:"";width:2.2rem;height:3px;margin-bottom:1.35rem;background:var(--jade)}
.v2-card a{color:inherit;text-decoration:none}
.v2-card a::after{content:"";position:absolute;inset:0}
.v2-card__link{display:block;margin-top:auto;padding-top:1.5rem;font:600 .82rem/1.3 var(--sans);letter-spacing:.04em;color:var(--jade)}
.v2-card:hover{border-color:var(--jade);transform:translateY(-2px);box-shadow:0 .8rem 2rem rgba(0,60,50,.06)}
@media(min-width:42rem){.v2-card-grid{grid-template-columns:repeat(2,1fr)}}
@media(min-width:68rem){.v2-card-grid{grid-template-columns:repeat(3,1fr)}}

.v2-decision{position:relative;z-index:1;display:grid;gap:2.5rem}
.v2-decision-list{display:grid;border-top:1px solid rgba(255,255,255,.2)}
.v2-decision-list li{display:grid;grid-template-columns:2rem 1fr;gap:1rem;padding-block:1.15rem;border-bottom:1px solid rgba(255,255,255,.2);color:var(--white);line-height:1.55}
.v2-decision-list span{font:600 .75rem/1.7 var(--sans);letter-spacing:.08em;color:#9fd0c2}
@media(min-width:58rem){.v2-decision{grid-template-columns:minmax(0,5fr) minmax(0,6fr);gap:clamp(3rem,7vw,7rem)}}

.v2-adviser-note{display:grid;gap:1.5rem;padding:clamp(1.75rem,1.25rem + 2vw,3rem);background:var(--green-50);border-left:4px solid var(--jade)}
.v2-adviser-note__mark{font:400 3.4rem/1 var(--display);color:var(--jade)}
.v2-adviser-note h2{font:400 clamp(1.55rem,1.35rem + .8vw,2rem)/1.2 var(--serif);color:var(--green)}
.v2-adviser-note p{margin-top:.7rem;max-width:70ch;line-height:1.7;color:#40514d}
@media(min-width:52rem){.v2-adviser-note{grid-template-columns:4rem 1fr;align-items:start}}

.v2-steps{counter-reset:steps;display:grid;gap:1rem}
.v2-step{counter-increment:steps;padding:1.65rem 1.5rem;border:1px solid var(--rule);background:var(--white)}
.v2-step::before{content:"0" counter(steps);display:block;margin-bottom:1.15rem;font:600 .76rem/1 var(--sans);letter-spacing:.1em;color:var(--jade)}
.v2-step h3{font:600 1.04rem/1.35 var(--sans);color:var(--green)}
.v2-step p{margin-top:.55rem;font-size:.93rem;line-height:1.6;color:var(--muted)}
@media(min-width:46rem){.v2-steps{grid-template-columns:repeat(2,1fr)}}
@media(min-width:68rem){.v2-steps{grid-template-columns:repeat(4,1fr)}}

.v2-faq{border-top:1px solid var(--rule-strong)}
.v2-faq details{border-bottom:1px solid var(--rule-strong)}
.v2-faq summary{position:relative;display:block;padding:1.4rem 3.25rem 1.4rem 0;list-style:none;cursor:pointer;font:600 clamp(1.02rem,.98rem + .18vw,1.14rem)/1.45 var(--sans);color:var(--green)}
.v2-faq summary::-webkit-details-marker{display:none}
.v2-faq summary::after{content:"+";position:absolute;right:.4rem;top:1.15rem;font:400 1.8rem/1 var(--serif);color:var(--jade)}
.v2-faq details[open] summary::after{content:"\2212"}
.v2-faq details p{max-width:70ch;padding:0 3rem 1.5rem 0;line-height:1.7;color:var(--muted)}

.v2-related{display:grid;gap:1rem}
.v2-related a{display:flex;min-height:9rem;flex-direction:column;justify-content:space-between;padding:1.5rem;border:1px solid rgba(255,255,255,.25);color:var(--white);text-decoration:none}
.v2-related a::after{content:"Explore \2192";font:600 .78rem/1.2 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:#9fd0c2}
.v2-related strong{font:400 1.45rem/1.2 var(--serif)}
.v2-related span{margin-top:.7rem;font-size:.9rem;line-height:1.5;color:var(--on-dark-muted)}
.v2-related a:hover{background:rgba(255,255,255,.06);border-color:#9fd0c2}
@media(min-width:48rem){.v2-related{grid-template-columns:repeat(3,1fr)}}

.v2-conversion{padding-block:clamp(3.5rem,2.5rem + 4vw,6rem);background:var(--white)}
.v2-conversion__box{display:grid;gap:2rem;align-items:center;padding:clamp(2rem,1.3rem + 3vw,4rem);background:var(--stone);border:1px solid rgba(0,60,50,.12)}
.v2-conversion h2{max-width:21ch;font:400 clamp(1.8rem,1.5rem + 1.2vw,2.6rem)/1.12 var(--display);color:var(--green)}
.v2-conversion p{max-width:58ch;margin-top:.8rem;line-height:1.65;color:var(--muted)}
@media(min-width:56rem){.v2-conversion__box{grid-template-columns:1fr auto;gap:4rem}}

.v2-disclaimer{padding-block:1.5rem;border-top:1px solid var(--rule);background:var(--offwhite)}
.v2-disclaimer p{max-width:85ch;font-size:.78rem;line-height:1.55;color:#68736f}

/* Long-form articles and policy pages */
.v2-article-layout{display:grid;gap:3rem}
.v2-toc{align-self:start;padding:1.4rem;background:var(--offwhite);border:1px solid var(--rule)}
.v2-toc p{font:600 .74rem/1.3 var(--sans);letter-spacing:.12em;text-transform:uppercase;color:var(--jade)}
.v2-toc ol{display:grid;gap:.65rem;margin-top:1rem;counter-reset:toc}
.v2-toc li{counter-increment:toc}
.v2-toc a{display:grid;grid-template-columns:1.6rem 1fr;gap:.35rem;color:var(--green);text-decoration:none;font-size:.9rem;line-height:1.4}
.v2-toc a::before{content:"0" counter(toc);color:var(--jade);font-size:.72rem;padding-top:.18rem}
.v2-article{max-width:48rem}
.v2-article>section+section{margin-top:3.5rem;padding-top:3.5rem;border-top:1px solid var(--rule)}
.v2-article h2{font:400 clamp(1.75rem,1.5rem + 1vw,2.5rem)/1.15 var(--display);color:var(--green)}
.v2-article h3{margin-top:1.8rem;font:600 1.12rem/1.4 var(--sans);color:var(--green)}
.v2-article p,.v2-article li{line-height:1.78;color:#40514d}
.v2-article p{margin-top:1rem}
.v2-article ul{display:grid;gap:.65rem;margin-top:1.1rem}
.v2-article li{position:relative;padding-left:1.35rem}
.v2-article li::before{content:"";position:absolute;left:0;top:.72rem;width:.42rem;height:.42rem;background:var(--jade)}
.v2-article .v2-callout{margin-top:2rem;padding:1.5rem;background:var(--green-50);border-left:3px solid var(--jade)}
@media(min-width:62rem){.v2-article-layout{grid-template-columns:16rem minmax(0,1fr);gap:clamp(3rem,6vw,6rem)}.v2-toc{position:sticky;top:7rem}}

/* Booking, contact and forms */
.v2-booking-grid{display:grid;gap:1.5rem}
.v2-booking-card{padding:clamp(1.5rem,1.2rem + 1.2vw,2.25rem);background:var(--white);border:1px solid var(--rule)}
.v2-booking-card--featured{border-top:4px solid var(--jade);box-shadow:0 1rem 3rem rgba(0,60,50,.06)}
.v2-booking-card h2{font:400 clamp(1.65rem,1.4rem + 1vw,2.25rem)/1.15 var(--display);color:var(--green)}
.v2-booking-card p{margin-top:.8rem;line-height:1.65;color:var(--muted)}
.v2-fact-list{display:grid;gap:.7rem;margin-top:1.3rem}
.v2-fact-list li{padding-top:.7rem;border-top:1px solid var(--rule);font-size:.93rem;line-height:1.5;color:#40514d}
@media(min-width:52rem){.v2-booking-grid{grid-template-columns:repeat(2,1fr)}}
.v2-booking-terms{display:grid;gap:1.75rem;margin-top:2rem;padding:clamp(1.5rem,1.1rem + 2vw,2.75rem);background:var(--white);border:1px solid var(--rule);border-top:4px solid var(--jade);box-shadow:0 1rem 3rem rgba(0,60,50,.055)}
.v2-booking-terms__intro h3{font:400 clamp(1.7rem,1.45rem + 1vw,2.35rem)/1.15 var(--display);color:var(--green)}
.v2-booking-terms__intro>p:last-child{margin-top:.75rem;max-width:65ch;line-height:1.65;color:var(--muted)}
.v2-booking-terms a{font-weight:600;color:var(--green);text-underline-offset:.18em}
.v2-booking-summary{display:grid;border:1px solid var(--rule)}
.v2-booking-summary>div{padding:1rem 1.1rem}
.v2-booking-summary>div+div{border-top:1px solid var(--rule)}
.v2-booking-summary dt{font:600 .74rem/1.3 var(--sans);letter-spacing:.1em;text-transform:uppercase;color:var(--jade)}
.v2-booking-summary dd{margin-top:.4rem;line-height:1.55;color:#40514d}
.v2-booking-terms__detail{padding-top:.25rem;border-top:1px solid var(--rule)}
.v2-booking-terms__detail p{margin-top:1rem;line-height:1.65;color:#40514d}
.v2-booking-terms__detail strong{color:var(--green)}
.v2-booking-terms__detail .v2-booking-terms__acceptance{margin-top:1.35rem;padding:1rem 1.1rem;background:var(--green-50);border-left:3px solid var(--jade);color:var(--green)}
@media(min-width:48rem){.v2-booking-summary{grid-template-columns:repeat(2,1fr)}.v2-booking-summary>div:nth-child(even){border-left:1px solid var(--rule)}.v2-booking-summary>div:nth-child(2){border-top:0}}
@media(min-width:62rem){.v2-booking-terms{grid-template-columns:minmax(15rem,4fr) minmax(0,7fr)}.v2-booking-terms__intro{grid-row:1 / span 2}.v2-booking-summary,.v2-booking-terms__detail{grid-column:2}}
.v2-calendar-shell{overflow:hidden;margin-top:1.5rem;padding:clamp(.35rem,.2rem + .7vw,.8rem);min-height:37rem;background:var(--white);border:1px solid var(--rule)}
.v2-calendar-shell .tidycal-embed{min-height:35rem}
.v2-form{display:grid;gap:1.15rem;margin-top:2rem}
.v2-form-row{display:grid;gap:1rem}
.v2-contact-options{display:grid;gap:1rem}
.v2-contact-option{padding:clamp(1.25rem,2.5vw,1.75rem);background:var(--white);border:1px solid rgba(0,60,50,.14);border-radius:var(--radius);box-shadow:0 12px 30px rgba(0,60,50,.06)}
.v2-contact-option h3{margin:.25rem 0 .65rem;font-family:var(--font-display);font-size:clamp(1.35rem,2.4vw,1.7rem);line-height:1.15;color:var(--green)}
.v2-contact-option p:not(.v2-kicker){margin:0 0 1.1rem;color:var(--muted)}
.v2-contact-option .v2-actions{margin-top:.75rem}
.v2-contact-note{margin:.25rem 0 0;font-size:.875rem;color:var(--muted)}
.v2-field label{display:block;margin-bottom:.45rem;font-weight:600;font-size:.88rem;color:var(--green)}
.v2-field input,.v2-field select,.v2-field textarea{width:100%;min-height:3.25rem;padding:.8rem .9rem;border:1px solid var(--rule-strong);border-radius:2px;background:var(--white);color:var(--ink);font:inherit}
.v2-field textarea{min-height:9rem;resize:vertical}
.v2-field input:focus,.v2-field select:focus,.v2-field textarea:focus{border-color:var(--jade);outline:3px solid rgba(44,110,98,.14)}
@media(min-width:42rem){.v2-form-row{grid-template-columns:repeat(2,1fr)}}

/* About, insight index, checklist and utility pages */
.v2-stat-grid{display:grid;gap:1rem}
.v2-stat{padding:1.6rem;background:var(--green);color:var(--white)}
.v2-stat strong{display:block;font:400 2.1rem/1 var(--display)}
.v2-stat span{display:block;margin-top:.55rem;font-size:.86rem;color:var(--on-dark-muted)}
@media(min-width:40rem){.v2-stat-grid{grid-template-columns:repeat(2,1fr)}}
@media(min-width:64rem){.v2-stat-grid{grid-template-columns:repeat(4,1fr)}}
.v2-profile-grid{display:grid;gap:1.5rem}
.v2-profile{display:grid;gap:1.5rem;padding:1.5rem;border:1px solid var(--rule);background:var(--white)}
.v2-profile img{width:min(100%,18rem);aspect-ratio:4/5;object-fit:cover;object-position:center 25%}
.v2-profile h3{font:400 1.6rem/1.2 var(--serif);color:var(--green)}
.v2-profile .v2-role{margin-top:.25rem;font:600 .77rem/1.3 var(--sans);letter-spacing:.09em;text-transform:uppercase;color:var(--jade)}
.v2-profile p{margin-top:.8rem;font-size:.94rem;line-height:1.65;color:var(--muted)}
@media(min-width:52rem){.v2-profile-grid{grid-template-columns:repeat(2,1fr)}.v2-profile{grid-template-columns:11rem 1fr}.v2-profile img{width:100%;aspect-ratio:4/5}}
.v2-insight-grid{display:grid;gap:1rem}
.v2-insight-card{position:relative;display:flex;min-height:20rem;flex-direction:column;padding:2rem;background:var(--white);border:1px solid var(--rule)}
.v2-insight-card__category{font:600 .74rem/1.3 var(--sans);letter-spacing:.12em;text-transform:uppercase;color:var(--jade)}
.v2-insight-card h2{margin-top:2rem;font:400 clamp(1.55rem,1.4rem + .6vw,1.9rem)/1.18 var(--serif);color:var(--green)}
.v2-insight-card p{margin-top:.8rem;font-size:.94rem;line-height:1.6;color:var(--muted)}
.v2-insight-card a{color:inherit;text-decoration:none}
.v2-insight-card a::after{content:"";position:absolute;inset:0}
.v2-insight-card__read{margin-top:auto;padding-top:1.5rem;font:600 .78rem/1.3 var(--sans);letter-spacing:.08em;text-transform:uppercase;color:var(--jade)}
.v2-insight-card:hover{border-color:var(--jade);transform:translateY(-2px)}
@media(min-width:48rem){.v2-insight-grid{grid-template-columns:repeat(3,1fr)}}
.v2-checklist{display:grid;gap:1rem;counter-reset:check}
.v2-check{counter-increment:check;padding:1.5rem;border:1px solid var(--rule);background:var(--white)}
.v2-check::before{content:"0" counter(check);display:block;margin-bottom:1rem;font:600 .75rem/1 var(--sans);letter-spacing:.1em;color:var(--jade)}
.v2-check h3{font:400 1.35rem/1.2 var(--serif);color:var(--green)}
.v2-check p{margin-top:.65rem;font-size:.93rem;line-height:1.62;color:var(--muted)}
@media(min-width:46rem){.v2-checklist{grid-template-columns:repeat(2,1fr)}}
@media(min-width:68rem){.v2-checklist{grid-template-columns:repeat(3,1fr)}}
.v2-utility{min-height:55vh;display:grid;align-items:center;background:var(--offwhite);padding-block:5rem;text-align:center}
.v2-utility h1{max-width:15ch;margin-inline:auto;font:400 clamp(2.8rem,2rem + 3.5vw,5rem)/1.03 var(--display);color:var(--green)}
.v2-utility p{max-width:40rem;margin:1.2rem auto 0;color:var(--muted);font-size:1.1rem;line-height:1.65}
.v2-utility .v2-actions{justify-content:center}

@media(max-width:38rem){.v2-actions{flex-direction:column;align-items:stretch}.v2-actions .btn{width:100%}.v2-hero__aside{padding-left:1.45rem}.v2-section{padding-block:3.75rem}}
@media(prefers-reduced-motion:reduce){.v2-page *{scroll-behavior:auto!important;transition:none!important}}