@import url("https://fonts.googleapis.com/css2?family=DM+Sans:wght@400;500;600;700&family=Newsreader:opsz,wght@6..72,500;6..72,600&display=swap");

:root {
  color-scheme: light;
  --ink: #18211f;
  --muted: #66716d;
  --paper: #f7f4ed;
  --panel: #ffffff;
  --line: #ded6c6;
  --navy: #13243a;
  --green: #18483f;
  --teal: #2f746f;
  --gold: #d0aa67;
  --brick: #8b5044;
  --soft: #ebe4d6;
  --shadow: 0 24px 70px rgba(26, 33, 31, 0.12);
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  font-family: "DM Sans", sans-serif;
  color: var(--ink);
  background: var(--paper);
  overflow-x: hidden;
}

a {
  color: inherit;
  text-decoration: none;
}

img {
  max-width: 100%;
  display: block;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 20;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 22px;
  padding: 14px clamp(18px, 4vw, 58px);
  color: #fff;
  background: rgba(15, 31, 49, 0.9);
  border-bottom: 1px solid rgba(255, 255, 255, 0.12);
  backdrop-filter: blur(16px);
  transition: padding 240ms ease, background 240ms ease, box-shadow 240ms ease;
}

.site-header.is-scrolled {
  padding-top: 9px;
  padding-bottom: 9px;
  background: rgba(15, 31, 49, 0.97);
  box-shadow: 0 12px 34px rgba(7, 17, 28, 0.16);
}

:focus-visible {
  outline: 3px solid rgba(198, 154, 75, 0.8);
  outline-offset: 3px;
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  font-weight: 800;
  white-space: nowrap;
}

.brand-mark {
  display: grid;
  place-items: center;
  width: 38px;
  height: 38px;
  border: 1px solid rgba(208, 170, 103, 0.62);
  background: rgba(208, 170, 103, 0.12);
  color: #fff;
  font-size: 13px;
}

.nav-links {
  display: flex;
  align-items: center;
  gap: clamp(14px, 2.5vw, 30px);
  color: rgba(255, 255, 255, 0.78);
  font-size: 14px;
  font-weight: 700;
}

.menu-toggle {
  display: none;
  width: 44px;
  height: 44px;
  border: 1px solid rgba(255, 255, 255, 0.24);
  border-radius: 4px;
  background: rgba(255, 255, 255, 0.08);
  color: #fff;
  cursor: pointer;
}

.menu-toggle span {
  display: block;
  width: 20px;
  height: 2px;
  margin: 5px auto;
  background: currentColor;
}

.mobile-panel {
  display: none;
}

.nav-links a:hover,
.footer-links a:hover {
  color: var(--gold);
}

.nav-links a {
  position: relative;
  padding: 8px 0;
}

.nav-links a::after {
  content: "";
  position: absolute;
  right: 0;
  bottom: 2px;
  left: 0;
  height: 1px;
  background: var(--gold);
  transform: scaleX(0);
  transform-origin: right;
  transition: transform 220ms ease;
}

.nav-links a:hover::after,
.nav-links a[aria-current="page"]::after {
  transform: scaleX(1);
  transform-origin: left;
}

.header-cta,
.primary-button,
.secondary-button,
.lead-form button,
.text-button {
  min-height: 44px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  border-radius: 2px;
  font-weight: 800;
  transition: transform 180ms ease, background 180ms ease, border-color 180ms ease, box-shadow 180ms ease;
}

.header-cta,
.primary-button,
.lead-form button {
  color: #151a18;
  background: var(--gold);
}

.header-cta {
  padding: 0 18px;
  font-size: 14px;
}

.primary-button,
.secondary-button,
.text-button {
  padding: 0 22px;
}

.secondary-button {
  color: #fff;
  border: 1px solid rgba(255, 255, 255, 0.44);
  background: rgba(255, 255, 255, 0.08);
}

.text-button {
  color: var(--green);
  border: 1px solid rgba(47, 116, 111, 0.24);
  background: rgba(47, 116, 111, 0.08);
}

.header-cta:hover,
.primary-button:hover,
.lead-form button:hover,
.secondary-button:hover,
.text-button:hover {
  transform: translateY(-2px);
}

.header-cta:hover,
.primary-button:hover,
.lead-form button:hover {
  box-shadow: 0 10px 26px rgba(7, 17, 28, 0.2);
}

.hero {
  position: relative;
  isolation: isolate;
  min-height: min(860px, calc(100vh - 66px));
  display: grid;
  align-items: center;
  padding: clamp(82px, 10vw, 136px) clamp(20px, 7vw, 96px);
  overflow: hidden;
  color: #fff;
  background: var(--navy);
}

.hero::before {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -2;
  background:
    linear-gradient(90deg, rgba(19, 36, 58, 0.96), rgba(19, 36, 58, 0.75) 46%, rgba(24, 72, 63, 0.52)),
    url("assets/tax-strategy-hero.png") center right / cover;
}

.hero.industry-hero::before {
  background:
    linear-gradient(90deg, rgba(19, 36, 58, 0.96), rgba(19, 36, 58, 0.78) 46%, rgba(24, 72, 63, 0.42)),
    var(--hero-image) var(--hero-position, center right) / cover;
}

.hero-oil-gas { --hero-image: url("assets/oil-gas-hero.png"); --hero-position: 64% center; }
.hero-trucking { --hero-image: url("assets/trucking-hero.png"); --hero-position: 66% center; }
.hero-educators { --hero-image: url("assets/educators-hero.png"); --hero-position: 62% center; }
.hero-real-estate { --hero-image: url("assets/real-estate-hero.png"); --hero-position: 68% center; }
.hero-physicians { --hero-image: url("assets/physicians-hero.png"); --hero-position: 64% center; }
.hero-high-income { --hero-image: url("assets/high-income-families-hero.png"); --hero-position: 67% center; }
.hero-retirement { --hero-image: url("assets/retirement-beach-couple-hero.png"); --hero-position: 64% center; }

.hero:not(.hero--motion)::before {
  inset: -4%;
  transform: scale(1.04) translate3d(var(--hero-x, 0), var(--hero-y, 0), 0);
  animation: pageHeroDrift 20s ease-in-out infinite alternate;
  will-change: transform;
}

.hero::after {
  content: "";
  position: absolute;
  inset: 0;
  z-index: -1;
  background:
    radial-gradient(circle at 76% 22%, rgba(208, 170, 103, 0.18), transparent 24%),
    linear-gradient(0deg, rgba(15, 31, 49, 0.72), transparent 35%);
  pointer-events: none;
}

.hero--motion::before {
  background: linear-gradient(90deg, rgba(15, 31, 49, 0.98) 0%, rgba(15, 31, 49, 0.88) 42%, rgba(24, 72, 63, 0.34) 72%, rgba(15, 31, 49, 0.16) 100%);
}

.hero-media,
.hero-media-image,
.hero-atmosphere {
  position: absolute;
  inset: 0;
  pointer-events: none;
}

.hero-media {
  z-index: -3;
  overflow: hidden;
  background: var(--navy);
}

.hero-media-image {
  inset: -4%;
  background: url("assets/tax-strategy-hero.png") center right / cover no-repeat;
  transform: scale(1.04) translate3d(var(--hero-x, 0), var(--hero-y, 0), 0);
  animation: heroDrift 18s ease-in-out infinite alternate;
  will-change: transform;
}

.hero-atmosphere {
  z-index: -1;
  opacity: 0.48;
  background:
    radial-gradient(circle at 74% 24%, rgba(208, 170, 103, 0.28), transparent 23%),
    linear-gradient(115deg, transparent 48%, rgba(255, 255, 255, 0.08) 48.2%, transparent 48.5%);
  mix-blend-mode: screen;
}

@keyframes heroDrift {
  0% { transform: scale(1.04) translate3d(var(--hero-x, 0), var(--hero-y, 0), 0); }
  100% { transform: scale(1.12) translate3d(calc(var(--hero-x, 0) - 1.25%), calc(var(--hero-y, 0) - 0.5%), 0); }
}

@keyframes pageHeroDrift {
  0% { transform: scale(1.04) translate3d(var(--hero-x, 0), var(--hero-y, 0), 0); }
  100% { transform: scale(1.11) translate3d(calc(var(--hero-x, 0) - 1%), calc(var(--hero-y, 0) - 0.35%), 0); }
}

.hero-content {
  width: min(760px, 100%);
  position: relative;
  z-index: 1;
}

.eyebrow {
  margin: 0 0 15px;
  color: var(--gold);
  font-size: 12px;
  font-weight: 900;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.eyebrow.dark {
  color: var(--teal);
}

h1,
h2,
h3,
p,
blockquote {
  margin-top: 0;
}

h1,
h2,
h3 {
  font-family: "Newsreader", Georgia, serif;
  font-weight: 600;
}

h1 {
  margin-bottom: 24px;
  font-size: clamp(46px, 7vw, 88px);
  max-width: 900px;
  line-height: 0.94;
  letter-spacing: -0.025em;
}

h1 span {
  color: #ead7ae;
  font-style: italic;
}

h2 {
  margin-bottom: 16px;
  font-size: clamp(32px, 4vw, 54px);
  line-height: 1.04;
  letter-spacing: -0.018em;
}

h3 {
  margin-bottom: 10px;
  font-size: 22px;
  line-height: 1.18;
}

.hero-copy {
  max-width: 650px;
  margin-bottom: 32px;
  color: rgba(255, 255, 255, 0.84);
  font-size: clamp(18px, 2vw, 22px);
  line-height: 1.55;
}

.hero-actions,
.metric-row,
.card-grid,
.footer-links {
  display: flex;
  align-items: center;
}

.hero-actions {
  gap: 14px;
  flex-wrap: wrap;
}

.metric-row {
  flex-wrap: wrap;
  gap: 14px;
  margin-top: 44px;
}

.metric {
  min-width: 150px;
  padding: 16px 18px;
  border: 1px solid rgba(255, 255, 255, 0.14);
  border-left: 2px solid var(--gold);
  background: rgba(15, 31, 49, 0.34);
  backdrop-filter: blur(12px);
}

.metric strong {
  display: block;
  margin-bottom: 3px;
  font-family: "Newsreader", Georgia, serif;
  font-size: 26px;
  font-weight: 600;
}

.hero-scroll {
  position: absolute;
  right: clamp(20px, 4vw, 58px);
  bottom: 30px;
  display: flex;
  align-items: center;
  gap: 10px;
  color: rgba(255, 255, 255, 0.72);
  font-size: 11px;
  font-weight: 700;
  letter-spacing: 0.14em;
  text-transform: uppercase;
}

.hero-scroll span {
  width: 44px;
  height: 1px;
  overflow: hidden;
  background: rgba(255, 255, 255, 0.28);
}

.hero-scroll span::after {
  content: "";
  display: block;
  width: 55%;
  height: 100%;
  background: var(--gold);
  animation: scrollCue 2.4s ease-in-out infinite;
}

@keyframes scrollCue {
  0%, 100% { transform: translateX(-110%); }
  55% { transform: translateX(190%); }
}

.metric span {
  color: rgba(255, 255, 255, 0.72);
  font-size: 13px;
  font-weight: 700;
}

.trust-bar {
  padding: 22px clamp(20px, 6vw, 78px);
  background: var(--green);
  color: #fff;
  text-align: center;
}

.trust-bar p {
  max-width: 1040px;
  margin: 0 auto;
  font-weight: 800;
  line-height: 1.45;
}

.section {
  width: min(1180px, calc(100% - 40px));
  margin: 0 auto;
  padding: clamp(72px, 8vw, 108px) 0;
}

.split {
  display: grid;
  grid-template-columns: minmax(0, 0.92fr) minmax(0, 1.08fr);
  gap: clamp(34px, 7vw, 88px);
  align-items: start;
}

.section-copy,
.lead,
.card p,
.list-card li,
.process-card p,
.legal-page p,
.legal-page li,
.contact-list {
  color: var(--muted);
  font-size: 16px;
  line-height: 1.7;
}

.lead {
  font-size: 18px;
}

.card-grid {
  align-items: stretch;
  flex-wrap: wrap;
  gap: 16px;
  margin-top: 34px;
}

.page-image {
  width: 100%;
  min-height: 340px;
  border-radius: 8px;
  border: 1px solid var(--line);
  background: var(--page-image) center / cover;
  box-shadow: var(--shadow);
}

.image-oil-gas { --page-image: url("assets/oil-gas-hero.png"); }
.image-trucking { --page-image: url("assets/trucking-hero.png"); }
.image-educators { --page-image: url("assets/educators-hero.png"); }
.image-real-estate { --page-image: url("assets/real-estate-hero.png"); }
.image-physicians { --page-image: url("assets/physicians-hero.png"); }
.image-high-income { --page-image: url("assets/high-income-families-hero.png"); }
.image-retirement { --page-image: url("assets/retirement-beach-couple-hero.png"); }

.card,
.list-card,
.process-card,
.quote-panel,
.lead-form,
.legal-card {
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--panel);
  box-shadow: 0 18px 44px rgba(42, 46, 42, 0.06);
}

.card {
  flex: 1 1 260px;
  min-height: 230px;
  position: relative;
  padding: 28px;
  overflow: hidden;
  transition: transform 240ms ease, border-color 240ms ease, box-shadow 240ms ease;
}

.card::after {
  content: "";
  position: absolute;
  right: 0;
  bottom: 0;
  width: 54px;
  height: 54px;
  border-right: 1px solid rgba(47, 116, 111, 0.22);
  border-bottom: 1px solid rgba(47, 116, 111, 0.22);
  transform: translate(18px, 18px) rotate(45deg);
  transition: transform 240ms ease;
}

.card:hover {
  transform: translateY(-6px);
  border-color: rgba(47, 116, 111, 0.38);
  box-shadow: 0 24px 54px rgba(42, 46, 42, 0.11);
}

.card:hover::after {
  transform: translate(11px, 11px) rotate(45deg);
}

.card-number {
  display: inline-grid;
  place-items: center;
  width: 42px;
  height: 42px;
  margin-bottom: 20px;
  border: 1px solid rgba(47, 116, 111, 0.3);
  color: var(--teal);
  font-size: 13px;
  font-weight: 900;
}

.band {
  background: var(--soft);
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}

.dark-band {
  background:
    linear-gradient(135deg, rgba(255, 255, 255, 0.035) 25%, transparent 25%) 0 0 / 46px 46px,
    var(--navy);
  color: #fff;
}

.dark-band .section-copy,
.dark-band .process-card p {
  color: rgba(255, 255, 255, 0.72);
}

.list-grid,
.process-grid,
.resource-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 16px;
}

.resource-grid {
  grid-template-columns: repeat(3, minmax(0, 1fr));
}

.list-card,
.process-card,
.legal-card {
  padding: 28px;
}

.list-card ul,
.check-list {
  display: grid;
  gap: 12px;
  padding: 0;
  margin: 18px 0 0;
  list-style: none;
}

.list-card li,
.check-list li {
  position: relative;
  padding-left: 30px;
}

.list-card li::before,
.check-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 8px;
  width: 12px;
  height: 12px;
  border: 2px solid var(--gold);
}

.process-grid {
  grid-template-columns: repeat(3, minmax(0, 1fr));
  margin-top: 34px;
}

.process-card {
  background: rgba(255, 255, 255, 0.06);
  border-color: rgba(255, 255, 255, 0.13);
}

.process-card span {
  display: grid;
  place-items: center;
  width: 48px;
  height: 48px;
  margin-bottom: 18px;
  background: var(--gold);
  color: #151a18;
  font-weight: 900;
}

.quote-panel {
  padding: clamp(28px, 4vw, 44px);
  background: var(--green);
  color: #fff;
}

.quote-panel blockquote {
  margin-bottom: 20px;
  font-size: clamp(24px, 3vw, 36px);
  line-height: 1.16;
  font-weight: 800;
}

.quote-panel p {
  margin-bottom: 0;
  color: rgba(255, 255, 255, 0.7);
  font-weight: 700;
}

.cta-panel {
  width: min(1180px, calc(100% - 40px));
  margin: 0 auto 76px;
  padding: clamp(30px, 5vw, 58px);
  display: grid;
  grid-template-columns: minmax(0, 0.88fr) minmax(0, 1.12fr);
  gap: clamp(30px, 6vw, 76px);
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 8px;
  box-shadow: var(--shadow);
}

.lead-form {
  display: grid;
  gap: 15px;
  padding: 0;
  border: 0;
  box-shadow: none;
}

.lead-form label {
  display: grid;
  gap: 8px;
  color: var(--ink);
  font-size: 14px;
  font-weight: 800;
}

.lead-form .checkbox-label {
  grid-template-columns: 18px 1fr;
  align-items: start;
  gap: 10px;
  font-size: 12px;
  font-weight: 600;
  color: var(--muted);
  line-height: 1.5;
}

.lead-form .checkbox-label input {
  width: 18px;
  height: 18px;
  margin: 2px 0 0;
}

.lead-form input,
.lead-form select,
.lead-form textarea {
  width: 100%;
  border: 1px solid #cbc5b4;
  border-radius: 4px;
  padding: 13px 14px;
  color: var(--ink);
  background: #fbfaf6;
  font: inherit;
}

.lead-form input:focus,
.lead-form select:focus,
.lead-form textarea:focus {
  outline: 3px solid rgba(47, 116, 111, 0.2);
  border-color: var(--teal);
}

.lead-form button {
  border: 0;
  cursor: pointer;
  font: inherit;
}

.form-note {
  margin: 0;
  color: var(--muted);
  font-size: 12px;
  line-height: 1.55;
}

.form-status {
  min-height: 20px;
  margin: 0;
  color: var(--green);
  font-size: 13px;
  font-weight: 800;
}

.sticky-mobile-cta {
  display: none;
}

.site-footer {
  padding: 34px clamp(20px, 6vw, 78px);
  color: rgba(255, 255, 255, 0.72);
  background: #101b2b;
}

.footer-inner {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(260px, 0.7fr);
  gap: 24px;
  width: min(1180px, 100%);
  margin: 0 auto;
}

.footer-disclaimer {
  grid-column: 1 / -1;
  max-width: 1060px;
  margin: 8px 0 0;
  color: rgba(255, 255, 255, 0.62);
  font-size: 12px;
  line-height: 1.6;
}

.footer-inner p {
  margin-bottom: 8px;
}

.footer-links {
  align-items: flex-start;
  gap: 14px;
  flex-wrap: wrap;
  font-size: 14px;
  font-weight: 700;
}

.legal-page {
  width: min(900px, calc(100% - 40px));
  margin: 0 auto;
  padding: 72px 0 92px;
}

.legal-page h1 {
  color: var(--ink);
  font-size: clamp(40px, 5vw, 64px);
}

.legal-card {
  margin-top: 24px;
}

.cookie-banner {
  position: fixed;
  left: 18px;
  right: 18px;
  bottom: 18px;
  z-index: 50;
  display: none;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: 18px;
  align-items: center;
  max-width: 1040px;
  margin: 0 auto;
  padding: 18px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
  box-shadow: var(--shadow);
}

.cookie-banner.is-visible {
  display: grid;
}

.cookie-banner p {
  margin: 0;
  color: var(--muted);
  font-size: 13px;
  line-height: 1.5;
}

.cookie-actions {
  display: flex;
  gap: 10px;
  flex-wrap: wrap;
}

.small-button {
  min-height: 38px;
  border: 1px solid var(--line);
  border-radius: 4px;
  padding: 0 12px;
  background: #fff;
  color: var(--ink);
  font: inherit;
  font-size: 13px;
  font-weight: 800;
  cursor: pointer;
}

.small-button.accept {
  border-color: var(--gold);
  background: var(--gold);
}

.back-to-top {
  position: fixed;
  right: 18px;
  bottom: 86px;
  z-index: 25;
  display: none;
  width: 42px;
  height: 42px;
  border: 0;
  border-radius: 4px;
  background: var(--navy);
  color: #fff;
  font-size: 18px;
  cursor: pointer;
  box-shadow: 0 12px 28px rgba(16, 27, 43, 0.24);
}

.back-to-top.is-visible {
  display: block;
}

.reveal {
  opacity: 0;
  transform: translateY(16px);
  transition: opacity 500ms ease, transform 500ms ease;
}

.reveal.is-visible {
  opacity: 1;
  transform: none;
}

@media (max-width: 920px) {
  .nav-links {
    display: none;
  }

  .menu-toggle {
    display: block;
  }

  .mobile-panel {
    position: fixed;
    top: 71px;
    left: 0;
    right: 0;
    z-index: 19;
    display: none;
    padding: 18px;
    background: rgba(19, 36, 58, 0.98);
    border-bottom: 1px solid rgba(255, 255, 255, 0.12);
  }

  .mobile-panel.is-open {
    display: grid;
  }

  .mobile-panel a {
    padding: 14px 4px;
    color: rgba(255, 255, 255, 0.86);
    font-weight: 800;
    border-bottom: 1px solid rgba(255, 255, 255, 0.09);
  }

  .hero {
    min-height: auto;
  }

  .hero-media-image {
    background-position: 64% center;
  }

  .hero:not(.hero--motion)::before {
    background-position: var(--hero-position, 66% center);
  }

  .split,
  .cta-panel,
  .footer-inner {
    grid-template-columns: 1fr;
  }

  .list-grid,
  .process-grid,
  .resource-grid {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 640px) {
  .site-header {
    padding: 13px 16px;
  }

  .brand span:last-child {
    display: none;
  }

  .header-cta {
    min-height: 40px;
    padding: 0 12px;
  }

  h1 {
    font-size: 44px;
  }

  .hero {
    padding: 72px 20px 88px;
  }

  .hero--motion::before {
    background: linear-gradient(180deg, rgba(15, 31, 49, 0.78), rgba(15, 31, 49, 0.95) 58%, rgba(15, 31, 49, 0.99));
  }

  .hero-media-image {
    background-position: 68% center;
    opacity: 0.72;
  }

  .hero:not(.hero--motion)::before {
    inset: -2%;
    background-position: var(--hero-position, 68% center);
  }

  .hero-scroll {
    right: auto;
    left: 20px;
    bottom: 24px;
  }

  .hero-actions a {
    width: 100%;
  }

  .metric-row {
    display: grid;
    grid-template-columns: 1fr;
  }

  .section,
  .cta-panel,
  .legal-page {
    width: calc(100% - 32px);
  }

  .section {
    padding: 62px 0;
  }

  .sticky-mobile-cta {
    position: fixed;
    left: 14px;
    right: 14px;
    bottom: 14px;
    z-index: 30;
    display: flex;
    box-shadow: 0 12px 32px rgba(16, 27, 43, 0.24);
  }

  .cookie-banner {
    grid-template-columns: 1fr;
    bottom: 70px;
  }

  .cookie-actions {
    display: grid;
    grid-template-columns: 1fr;
  }
}

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }

  *,
  *::before,
  *::after {
    animation-duration: 0.001ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.001ms !important;
  }

  .hero-media-image {
    animation: none;
    transform: scale(1.04);
  }

  .hero:not(.hero--motion)::before {
    animation: none;
    transform: scale(1.04);
  }
}