/* Content additions and motion: CSS only, with no animation library. */
.topic-nav{border-bottom:1px solid var(--line);background:#f8fbf8}.topic-nav .wrap{display:flex;align-items:center;gap:27px;min-height:62px;overflow-x:auto;scrollbar-width:none}.topic-nav .wrap>span{font-size:9px;font-weight:700;letter-spacing:.14em;color:#7b9386;white-space:nowrap;margin-right:auto}.topic-nav a{font-size:11px;font-weight:550;white-space:nowrap;display:flex;gap:10px;align-items:center;padding:19px 0}.topic-nav a>span{font-size:13px;color:#40a275}.topic-nav a:hover{color:#257751}.tax-essentials-section{background:#f6f8ee;padding-block:85px;border-top:1px solid #e9eddf;border-bottom:1px solid #e9eddf}.tax-essentials-section .section-heading{margin-bottom:33px}.tax-essentials-section .heading-aside{max-width:370px}.tax-essentials-section .heading-aside p{font-size:13px}.reference-date{font-size:10px;color:#7d8c77;margin-top:13px;display:block}.knowledge-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}.knowledge-card{padding:29px;background:#fff;border:1px solid #dfe6d8;border-radius:8px;display:flex;flex-direction:column}.knowledge-label{font-size:9px;letter-spacing:.14em;color:#67846d;font-weight:700}.knowledge-card h3{font-size:30px;letter-spacing:-.04em;margin:19px 0 13px;line-height:1.12}.knowledge-card>p{font-size:12px;line-height:1.9}.knowledge-card .knowledge-note{font-size:10px;line-height:1.8;color:#788876;margin-top:15px;padding-top:14px;border-top:1px solid #e8eee2}.source-link{display:inline-flex;align-items:center;gap:12px;font-size:10px;font-weight:600;color:#357953;margin-top:auto;padding-top:20px}.source-link>span{font-size:14px}.reading-strip{margin-top:25px;display:grid;grid-template-columns:1fr auto;gap:20px;align-items:center;border:1px solid #dce5d2;border-radius:7px;padding:19px 23px;background:#ffffff70}.reading-strip>span{font-size:10px;color:#6c846e;font-weight:650;letter-spacing:.03em}.reading-links{display:flex;gap:19px;flex-wrap:wrap}.reading-links a{font-size:10px;font-weight:600;display:flex;gap:8px;align-items:center}.reading-links a:hover{text-decoration:underline;text-underline-offset:4px}.reading-links a>span{color:#7c9d73}.tax-information-note{margin-top:20px;font-size:10px;line-height:1.85;color:#7b8876;max-width:850px}.faq-list .faq-source{font-size:10px;display:block;margin-top:10px;color:#2c7b52;text-decoration:none}.faq-list .faq-source:hover{text-decoration:underline}.faq-section .faq-grid>div:first-child{align-self:start}.footer-editorial-note{font-size:9px;color:#a4bdb0;max-width:780px;line-height:1.8;border-top:1px solid #ffffff16;padding-top:17px;margin-bottom:17px}.freezone-section{background:radial-gradient(ellipse at 15% 0,#e6f5e9,transparent 65%),linear-gradient(#f7fcf8,#fff)}.registration-section{background:linear-gradient(115deg,#edf8ef,#f9fcf8 75%)}
/* No JS: all content stays visible. Only off-screen items receive this class. */
@media(prefers-reduced-motion:no-preference){.will-reveal{opacity:0;transform:translateY(12px);transition:opacity .45s ease,transform .45s cubic-bezier(.2,.65,.3,1);transition-delay:var(--reveal-delay,0ms)}.will-reveal.is-visible,.will-reveal:focus-within{opacity:1;transform:none}.underline:after{transform-origin:left center;animation:draw-underline .65s .15s ease-out both}@keyframes draw-underline{from{transform:scaleX(.15) rotate(-1deg);opacity:.5}to{transform:scaleX(1) rotate(-1deg);opacity:1}}.knowledge-card{transition:border-color .2s,box-shadow .2s}.knowledge-card:hover{border-color:#a5c398;box-shadow:0 9px 25px #284f3610}}
@media(max-width:1050px){.topic-nav .wrap{gap:22px}.topic-nav .wrap>span{display:none}.knowledge-card{padding:24px}.knowledge-card h3{font-size:27px}.knowledge-card>p{font-size:11px}.reading-strip{grid-template-columns:1fr;gap:10px}.reading-links{gap:14px 24px}.tax-essentials-section{padding-block:75px}}
@media(max-width:820px){.topic-nav .wrap{gap:24px;min-height:56px}.topic-nav a{font-size:10px;padding-block:16px}.knowledge-grid{grid-template-columns:1fr;gap:17px}.knowledge-card{display:grid;grid-template-columns:1fr 1.3fr;gap:0 35px;padding:25px}.knowledge-label{grid-column:1;grid-row:1}.knowledge-card h3{grid-column:1;grid-row:2/4;margin-top:12px;font-size:30px}.knowledge-card>p{grid-column:2;grid-row:1/3;font-size:12px}.knowledge-card .knowledge-note{grid-column:2;grid-row:3;border:0;padding-top:0;margin-top:11px}.knowledge-card .source-link{grid-column:1;grid-row:4;align-self:end;padding-top:10px}.tax-essentials-section{padding-block:65px}.tax-essentials-section .section-heading h2{font-size:37px}.reference-date{font-size:9px}.reading-links{gap:13px 22px}}
@media(max-width:600px){.topic-nav .wrap{gap:22px;min-height:52px}.topic-nav a{font-size:10px}.tax-essentials-section{padding-block:55px}.tax-essentials-section .section-heading h2{font-size:33px}.tax-essentials-section .heading-aside p{font-size:12px}.knowledge-card{display:flex;padding:25px;gap:0}.knowledge-card h3{margin:15px 0 13px;font-size:32px}.knowledge-card>p{font-size:12px;line-height:1.9}.knowledge-card .knowledge-note{border-top:1px solid #e8eee2;padding-top:13px;margin-top:15px;font-size:10px}.knowledge-card .source-link{align-self:flex-start;padding-top:18px;font-size:10px}.reading-strip{padding:19px;gap:13px}.reading-links{display:grid;grid-template-columns:1fr;gap:12px}.reading-links a{justify-content:space-between;font-size:11px}.reading-strip>span{font-size:9px;letter-spacing:.04em}.tax-information-note{font-size:10px;line-height:1.85}.faq-list details>p{font-size:12px}.faq-list .faq-source{font-size:10px}.footer-editorial-note{font-size:9px}}
@media(prefers-reduced-motion:no-preference){.knowledge-card.will-reveal{transition:opacity .45s ease,transform .45s cubic-bezier(.2,.65,.3,1),border-color .2s,box-shadow .2s}.service-icon img{transition:transform .25s ease}.service-card:hover .service-icon img{transform:translateY(-2px)}}
@media(prefers-reduced-motion:reduce){.will-reveal{opacity:1!important;transform:none!important;transition:none!important}.underline:after{animation:none!important}}

.footer-firm-link + .footer-firm-link{margin-top:10px}