/* WittCPA legal pages — shared styles (brand-aligned) */
:root{
  --navy:#313A51; --navy-deep:#272E40; --grey:#939393; --gold:#C99A52; --gold-deep:#B0843C;
  --gold-tint:#F4EAD2; --ink:#474C58; --paper:#F8F7F4; --line:rgba(49,58,81,.12); --line-soft:rgba(49,58,81,.07);
  --serif:"Newsreader",Georgia,"Times New Roman",serif; --sans:"Hanken Grotesk","Helvetica Neue",Helvetica,Arial,sans-serif;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:var(--sans);background:var(--paper);color:var(--ink);line-height:1.7;-webkit-font-smoothing:antialiased}
a{color:var(--gold-deep);text-decoration:none}
a:hover{text-decoration:underline}
.wrap{max-width:820px;margin:0 auto;padding:0 28px}

/* Header */
.lp-nav{background:rgba(248,247,244,.9);backdrop-filter:saturate(140%) blur(12px);border-bottom:1px solid var(--line-soft);position:sticky;top:0;z-index:10}
.lp-nav .wrap{max-width:1100px;display:flex;align-items:center;justify-content:space-between;height:74px}
.lp-logo{display:inline-flex;align-items:center}
.lp-logo img{height:34px;width:auto;display:block}
.lp-back{font-size:.92rem;font-weight:600;color:var(--navy);display:inline-flex;align-items:center;gap:8px}
.lp-back:hover{color:var(--gold-deep);text-decoration:none}
.lp-back svg{width:16px;height:16px}

/* Hero */
.lp-head{background:var(--navy);color:#fff;padding:64px 0 56px}
.lp-head .eyebrow{font-size:.74rem;font-weight:600;letter-spacing:.18em;text-transform:uppercase;color:var(--gold);display:inline-flex;align-items:center;gap:.7rem}
.lp-head .eyebrow::before{content:"";width:28px;height:1.5px;background:var(--gold);display:inline-block}
.lp-head h1{font-family:var(--serif);font-weight:500;font-size:clamp(2.1rem,4.4vw,3rem);letter-spacing:-.02em;color:#fff;margin-top:16px}
.lp-head .updated{color:rgba(255,255,255,.66);font-size:.9rem;margin-top:14px}

/* Body */
.lp-body{padding:60px 0 80px}
.lp-body .intro{font-size:1.12rem;color:var(--ink)}
.lp-body h2{font-family:var(--serif);font-weight:500;font-size:1.5rem;color:var(--navy);margin:40px 0 12px;letter-spacing:-.01em}
.lp-body h2 .nx{color:var(--gold-deep);font-size:1rem;font-family:var(--sans);font-weight:700;margin-right:10px;letter-spacing:.02em}
.lp-body h3{font-family:var(--sans);font-weight:700;font-size:1.02rem;color:var(--navy);margin:22px 0 6px}
.lp-body p{margin-top:12px}
.lp-body ul{margin:12px 0 12px 4px;padding-left:22px}
.lp-body li{margin-top:8px}
.lp-body strong{color:var(--navy)}
.lp-callout{background:#fff;border:1px solid var(--line-soft);border-left:3px solid var(--gold);border-radius:10px;padding:20px 24px;margin-top:24px}
.lp-callout p{margin-top:8px}
.lp-callout p:first-child{margin-top:0}
hr.lp-rule{border:0;border-top:1px solid var(--line);margin:44px 0}
.contact-block{background:#fff;border:1px solid var(--line-soft);border-radius:12px;padding:26px 28px;margin-top:26px}
.contact-block .k{font-size:.74rem;text-transform:uppercase;letter-spacing:.12em;color:var(--grey);font-weight:600;margin-top:14px}
.contact-block .k:first-child{margin-top:0}
.contact-block .v{font-size:1rem;color:var(--ink);font-weight:500;margin-top:2px}

/* Footer */
.lp-foot{background:var(--navy-deep);color:rgba(255,255,255,.6);padding:40px 0}
.lp-foot .wrap{max-width:1100px;display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;font-size:.86rem}
.lp-foot a{color:rgba(255,255,255,.7)}
.lp-foot a:hover{color:var(--gold)}
.lp-foot .links{display:flex;gap:22px}

@media print{
  .lp-nav,.lp-foot{display:none}
  body{background:#fff}
  .lp-head{background:#fff;color:#000;padding:0 0 20px;border-bottom:2px solid var(--navy)}
  .lp-head h1,.lp-head .eyebrow{color:var(--navy)}
  .lp-head .updated{color:#555}
  a{color:var(--navy)}
}