:root {
  --ink: #18232c;
  --navy: #17324d;
  --blue: #356b8c;
  --gold: #a77b36;
  --muted: #63707b;
  --line: #d8e0e6;
  --paper: #ffffff;
  --wash: #f4f6f7;
  --max: 1160px;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-size: 16px;
  line-height: 1.65;
  -webkit-font-smoothing: antialiased;
}
a { color: inherit; }
img { max-width: 100%; display: block; }

.site-header {
  min-height: 72px;
  max-width: var(--max);
  margin: 0 auto;
  padding: 0 28px;
  display: grid;
  grid-template-columns: 1fr auto 1fr;
  align-items: center;
  border-bottom: 1px solid var(--line);
}
.brand {
  width: 36px;
  height: 36px;
  display: grid;
  place-items: center;
  color: white;
  background: var(--navy);
  font-weight: 750;
  text-decoration: none;
  letter-spacing: .03em;
}
nav { display: flex; gap: 28px; }
nav a, .header-link {
  color: #46525b;
  font-size: .88rem;
  font-weight: 650;
  text-decoration: none;
}
nav a:hover, .header-link:hover { color: var(--blue); }
.header-link { justify-self: end; }

.hero {
  max-width: 980px;
  margin: 0 auto;
  padding: 110px 28px 90px;
  text-align: center;
}
.eyebrow {
  color: var(--blue);
  font-size: .76rem;
  font-weight: 800;
  letter-spacing: .14em;
  text-transform: uppercase;
}
h1, h2, h3, p { margin-top: 0; }
h1 {
  max-width: 900px;
  margin: 20px auto 24px;
  color: var(--navy);
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(3rem, 6vw, 5.6rem);
  font-weight: 500;
  letter-spacing: -.045em;
  line-height: .98;
}
.hero-copy {
  max-width: 760px;
  margin: 0 auto;
  color: #53606a;
  font-size: 1.18rem;
}
.hero-actions { margin-top: 36px; display: flex; justify-content: center; gap: 12px; flex-wrap: wrap; }
.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 46px;
  padding: 0 20px;
  border: 1px solid var(--navy);
  font-size: .9rem;
  font-weight: 750;
  text-decoration: none;
}
.button.primary { color: white; background: var(--navy); }
.button.secondary { color: var(--navy); background: white; }

.keyline {
  max-width: var(--max);
  margin: 0 auto;
  padding: 0 28px 58px;
  display: grid;
  grid-template-columns: repeat(4, 1fr);
}
.keyline div { padding: 22px 24px; border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.keyline div + div { border-left: 1px solid var(--line); }
.keyline span, .metric-grid span, .coverage-grid span { display: block; color: var(--muted); font-size: .78rem; font-weight: 700; letter-spacing: .04em; text-transform: uppercase; }
.keyline strong { display: block; margin-top: 5px; color: var(--navy); font-family: Georgia, serif; font-size: 1.65rem; font-weight: 500; }

.section {
  max-width: var(--max);
  margin: 0 auto;
  padding: 88px 28px;
  border-top: 1px solid var(--line);
}
.section.shaded { max-width: none; padding-left: max(28px, calc((100vw - var(--max)) / 2 + 28px)); padding-right: max(28px, calc((100vw - var(--max)) / 2 + 28px)); background: var(--wash); }
.section-heading { max-width: 790px; margin-bottom: 46px; }
.section-heading.compact { margin-bottom: 0; }
h2 {
  margin: 10px 0 18px;
  color: var(--navy);
  font-family: Georgia, "Times New Roman", serif;
  font-size: clamp(2.15rem, 4vw, 3.55rem);
  font-weight: 500;
  letter-spacing: -.035em;
  line-height: 1.08;
}
.section-heading p, .prose p, .closing p { color: #4f5d67; font-size: 1.04rem; }

.summary-layout {
  display: grid;
  grid-template-columns: 1fr 1fr;
  border-top: 2px solid var(--navy);
  border-left: 1px solid var(--line);
}
.summary-block {
  padding: 34px;
  border-right: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}
.summary-block > span, .comparison span {
  color: var(--gold);
  font-family: Georgia, serif;
  font-size: 1.1rem;
}
.summary-block h3, .comparison h3 {
  margin: 8px 0 12px;
  color: var(--navy);
  font-family: Georgia, serif;
  font-size: 1.65rem;
  font-weight: 500;
}
.summary-block p { color: #56636d; }
.summary-block dl { margin: 24px 0 0; }
.summary-block dl div { display: flex; justify-content: space-between; gap: 20px; padding: 8px 0; border-top: 1px solid var(--line); }
.summary-block dt { color: var(--muted); font-size: .85rem; }
.summary-block dd { margin: 0; color: var(--navy); font-weight: 750; text-align: right; }
.summary-block.featured { background: var(--navy); }
.summary-block.featured h3, .summary-block.featured dd { color: white; }
.summary-block.featured p, .summary-block.featured dt { color: #c9d5de; }
.summary-block.featured dl div { border-color: rgba(255,255,255,.18); }

.metric-grid { display: grid; grid-template-columns: repeat(4, 1fr); border: 1px solid var(--line); }
.metric-grid article { min-height: 150px; padding: 24px; display: flex; flex-direction: column; justify-content: flex-end; }
.metric-grid article + article { border-left: 1px solid var(--line); }
.metric-grid article.accent { background: var(--navy); }
.metric-grid article.accent span, .metric-grid article.accent small { color: #cbd7e0; }
.metric-grid article.accent strong { color: white; }
.metric-grid strong { display: block; margin: 10px 0 2px; color: var(--navy); font-family: Georgia, serif; font-size: 1.9rem; font-weight: 500; }
.metric-grid small { color: var(--muted); }

.exhibit { margin: 50px auto 0; max-width: 900px; }
.exhibit.wide { max-width: 1080px; }
.exhibit.correlation { max-width: 780px; }
.exhibit img { width: 100%; height: auto; }
.exhibit.source-chart {
  padding: 12px;
  border: 1px solid var(--line);
  background: white;
}

.projection-notes {
  margin-top: 34px;
  display: grid;
  grid-template-columns: repeat(3, 1fr);
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
}
.projection-notes div { padding: 22px 22px 14px 0; }
.projection-notes div + div { padding-left: 22px; border-left: 1px solid var(--line); }
.projection-notes strong { color: var(--navy); }
.projection-notes p { margin: 4px 0 0; color: var(--muted); font-size: .9rem; }

.comparison { display: grid; grid-template-columns: 1fr 1fr; margin: 38px 0 50px; border: 1px solid var(--line); }
.comparison article { padding: 32px; }
.comparison article + article { border-left: 1px solid var(--line); }
.comparison .recommended { background: #f4f7f8; }
.comparison p { margin: 0; color: var(--muted); }
.subsection { margin-top: 92px; padding-top: 72px; border-top: 1px solid var(--line); }

.two-column { display: grid; grid-template-columns: .8fr 1.2fr; gap: 70px 90px; }
.two-column .prose { grid-column: 2; }
.facts { grid-column: 1 / -1; margin: 0; display: grid; grid-template-columns: repeat(3, 1fr); border-top: 1px solid var(--line); }
.facts div { padding: 20px 0; border-bottom: 1px solid var(--line); }
.facts div:not(:nth-child(3n + 1)) { padding-left: 24px; border-left: 1px solid var(--line); }
.facts dt { color: var(--muted); font-size: .78rem; font-weight: 750; text-transform: uppercase; letter-spacing: .04em; }
.facts dd { margin: 5px 0 0; color: var(--navy); font-size: 1.12rem; font-weight: 700; }

.table-wrap { margin-top: 42px; overflow-x: auto; border-top: 2px solid var(--navy); }
table { width: 100%; border-collapse: collapse; font-size: .92rem; }
th, td { padding: 15px 16px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; }
th { color: var(--muted); font-size: .72rem; text-transform: uppercase; letter-spacing: .08em; background: transparent; }
td:nth-last-child(-n + 2), th:nth-last-child(-n + 2) { text-align: right; white-space: nowrap; }
tr.base { background: #fffaf0; }
.compact-table td:nth-last-child(-n + 2), .compact-table th:nth-last-child(-n + 2) { text-align: left; }
.insight { margin-top: 28px; padding: 22px 26px; border-left: 4px solid var(--gold); background: white; color: #47545e; }

.coverage-grid { margin-top: 36px; display: grid; grid-template-columns: repeat(5, 1fr); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); }
.coverage-grid div { padding: 20px 14px; }
.coverage-grid div + div { border-left: 1px solid var(--line); }
.coverage-grid strong { display: block; margin-top: 7px; color: var(--navy); font-size: .88rem; }

.tax-layout { display: grid; grid-template-columns: 1.45fr .75fr; gap: 54px; align-items: center; }
.tax-layout .exhibit { margin-top: 0; }
.tax-table { border-top: 2px solid var(--navy); }
.tax-table div { padding: 20px 0; border-bottom: 1px solid var(--line); }
.tax-table span, .tax-table small { display: block; color: var(--muted); }
.tax-table span { font-size: .78rem; font-weight: 750; letter-spacing: .05em; text-transform: uppercase; }
.tax-table strong { display: block; margin: 5px 0; color: var(--navy); font-family: Georgia, serif; font-size: 1.7rem; font-weight: 500; }
.risk-grid { margin-top: 44px; display: grid; grid-template-columns: 1fr 1fr; border-top: 1px solid var(--line); border-left: 1px solid var(--line); }
.risk-grid article { padding: 28px; border-right: 1px solid var(--line); border-bottom: 1px solid var(--line); background: white; }
.risk-grid h3 { margin: 0 0 8px; color: var(--navy); font-family: Georgia, serif; font-size: 1.35rem; font-weight: 500; }
.risk-grid p { margin: 0; color: var(--muted); }

.process { grid-column: 2; display: grid; grid-template-columns: 1fr 1fr; gap: 28px 34px; }
.process article { border-top: 1px solid var(--line); padding-top: 18px; }
.process article > span { color: var(--gold); font-family: Georgia, serif; font-size: 1.2rem; }
.process h3, .policy-panel h3 { margin: 8px 0; color: var(--navy); font-size: 1.05rem; }
.process p { margin: 0; color: var(--muted); font-size: .92rem; }
.policy-panel { grid-column: 1 / -1; padding: 34px; background: var(--navy); color: #e1e8ed; }
.policy-panel h3 { color: white; font-family: Georgia, serif; font-size: 1.65rem; font-weight: 500; }
.policy-panel ul { columns: 2; column-gap: 48px; padding-left: 20px; }
.policy-panel li { break-inside: avoid; margin-bottom: 10px; }
.policy-panel a { display: inline-block; margin-top: 10px; color: white; font-weight: 750; }

.closing { max-width: var(--max); margin: 0 auto; padding: 90px 28px; display: grid; grid-template-columns: .8fr 1.2fr; gap: 90px; border-top: 1px solid var(--line); }
.closing h2 { margin-bottom: 0; }
.closing p { align-self: end; margin-bottom: 0; }
footer { max-width: var(--max); margin: 0 auto; padding: 28px; display: flex; justify-content: space-between; gap: 20px; border-top: 1px solid var(--line); color: var(--muted); font-size: .78rem; }

@media (max-width: 850px) {
  .site-header { grid-template-columns: 1fr 1fr; }
  nav { display: none; }
  .hero { padding-top: 80px; }
  .keyline, .metric-grid { grid-template-columns: 1fr 1fr; }
  .keyline div + div, .metric-grid article + article { border-left: 0; }
  .keyline div:nth-child(even), .metric-grid article:nth-child(even) { border-left: 1px solid var(--line); }
  .two-column, .closing { grid-template-columns: 1fr; gap: 34px; }
  .tax-layout { grid-template-columns: 1fr; }
  .two-column .prose, .process { grid-column: 1; }
  .facts { grid-template-columns: 1fr 1fr; }
  .facts div:not(:nth-child(3n + 1)) { padding-left: 0; border-left: 0; }
  .facts div:nth-child(even) { padding-left: 20px; border-left: 1px solid var(--line); }
  .coverage-grid { grid-template-columns: 1fr 1fr; }
  .coverage-grid div + div { border-left: 0; }
  .coverage-grid div:nth-child(even) { border-left: 1px solid var(--line); }
  .policy-panel ul { columns: 1; }
}

@media (max-width: 560px) {
  h1 { font-size: 3.1rem; }
  .hero { text-align: left; }
  .hero-actions { justify-content: flex-start; }
  .keyline, .metric-grid, .facts, .process, .coverage-grid, .summary-layout, .comparison, .projection-notes, .risk-grid { grid-template-columns: 1fr; }
  .keyline div:nth-child(even), .metric-grid article:nth-child(even), .facts div:nth-child(even), .coverage-grid div:nth-child(even) { padding-left: 0; border-left: 0; }
  .keyline div + div { border-top: 0; }
  .metric-grid article + article { border-top: 1px solid var(--line); }
  .comparison article + article, .projection-notes div + div { border-left: 0; border-top: 1px solid var(--line); }
  .section { padding-top: 64px; padding-bottom: 64px; }
  footer { flex-direction: column; }
}