/* ==========================================================================
   Boyer & Boyer Certified Public Accountants - Modern Design System
   WCAG AA Compliant, Mobile-First Architecture, High Performance
   ========================================================================== */

:root {
  /* Brand Color Tokens */
  --primary-950: #071526;
  --primary-900: #0c2138;
  --primary-800: #123153;
  --primary-700: #1b4470;
  --primary-600: #255a93;
  --primary-100: #e8eff7;
  --primary-50:  #f0f5fa;

  /* Warm Gold Accent Tokens */
  --gold-700: #93681a;
  --gold-600: #b58120;
  --gold-500: #d49b2c;
  --gold-400: #e5b34e;
  --gold-100: #fbf3e2;
  --gold-50:  #fdfaf3;

  /* Neutral Slate Surface & Text Tokens */
  --neutral-900: #0f172a;
  --neutral-800: #1e293b;
  --neutral-700: #334155;
  --neutral-600: #475569;
  --neutral-500: #64748b;
  --neutral-400: #94a3b8;
  --neutral-300: #cbd5e1;
  --neutral-200: #e2e8f0;
  --neutral-100: #f1f5f9;
  --neutral-50:  #f8fafc;
  --white:       #ffffff;

  /* Functional Status Tokens */
  --success-bg: #ecfdf5;
  --success-border: #10b981;
  --success-text: #065f46;
  --info-bg: #eff6ff;
  --info-border: #3b82f6;
  --info-text: #1e40af;

  /* Typography */
  --font-sans: system-ui, -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, sans-serif;
  --font-serif: Georgia, 'Times New Roman', Times, serif;

  /* Fluid Sizing & Spacing */
  --container-max: 1240px;
  --header-height: 76px;
  --radius-sm: 6px;
  --radius-md: 10px;
  --radius-lg: 16px;
  --radius-full: 9999px;

  /* Elevation Shadows */
  --shadow-sm: 0 1px 3px rgba(15, 23, 42, 0.08);
  --shadow-md: 0 4px 12px rgba(15, 23, 42, 0.08), 0 1px 3px rgba(15, 23, 42, 0.04);
  --shadow-lg: 0 10px 25px -3px rgba(15, 23, 42, 0.1), 0 4px 10px -2px rgba(15, 23, 42, 0.05);
  --shadow-xl: 0 20px 35px -5px rgba(15, 23, 42, 0.15), 0 8px 16px -4px rgba(15, 23, 42, 0.08);

  /* Transitions */
  --transition-fast: 150ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-base: 250ms cubic-bezier(0.4, 0, 0.2, 1);
  --transition-slow: 350ms cubic-bezier(0.4, 0, 0.2, 1);
}

/* ==========================================================================
   CSS Reset & Base Rules
   ========================================================================== */

*, *::before, *::after {
  box-sizing: border-box;
  margin: 0;
  padding: 0;
}

html {
  scroll-behavior: smooth;
  font-size: 100%;
}

body {
  font-family: var(--font-sans);
  font-size: 1rem;
  line-height: 1.65;
  color: var(--neutral-800);
  background-color: var(--neutral-50);
  min-height: 100vh;
  display: flex;
  flex-direction: column;
  overflow-x: clip; /* Do NOT use overflow-x: hidden on html/body as it breaks sticky header */
  -webkit-font-smoothing: antialiased;
  -moz-osx-font-smoothing: grayscale;
}

/* Accessibility: Skip Navigation Link */
.skip-link {
  position: absolute;
  top: -100px;
  left: 1rem;
  background: var(--gold-500);
  color: var(--primary-950);
  padding: 0.75rem 1.5rem;
  font-weight: 700;
  border-radius: var(--radius-sm);
  z-index: 9999;
  text-decoration: none;
  box-shadow: var(--shadow-lg);
  transition: top var(--transition-fast);
}

.skip-link:focus {
  top: 1rem;
  outline: 3px solid var(--neutral-900);
}

/* Accessible Focus States */
:focus-visible {
  outline: 3px solid var(--gold-500);
  outline-offset: 2px;
}

/* Fluid Typography */
h1, h2, h3, h4, h5, h6 {
  color: var(--primary-950);
  font-family: var(--font-sans);
  line-height: 1.25;
  font-weight: 700;
}

h1 {
  font-size: clamp(1.85rem, 3.8vw + 0.5rem, 2.75rem);
  letter-spacing: -0.02em;
}

h2 {
  font-size: clamp(1.4rem, 2.5vw + 0.3rem, 2rem);
  letter-spacing: -0.01em;
}

h3 {
  font-size: clamp(1.15rem, 1.8vw + 0.2rem, 1.45rem);
}

h4 {
  font-size: 1.125rem;
}

p {
  margin-bottom: 1.25rem;
}

p:last-child {
  margin-bottom: 0;
}

a {
  color: var(--primary-700);
  text-decoration: none;
  transition: color var(--transition-fast);
}

a:hover {
  color: var(--gold-600);
}

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

ul, ol {
  padding-left: 1.5rem;
  margin-bottom: 1.25rem;
}

/* Container Wrapper */
.container {
  width: 100%;
  max-width: var(--container-max);
  margin-inline: auto;
  padding-inline: clamp(1rem, 3.5vw, 2.5rem);
}

/* ==========================================================================
   Header & Sticky Navigation (Direct child of body, pinned at top)
   ========================================================================== */

.site-header {
  position: sticky;
  top: 0;
  z-index: 1000;
  width: 100%;
  background: rgba(12, 33, 56, 0.96);
  backdrop-filter: blur(12px);
  -webkit-backdrop-filter: blur(12px);
  border-bottom: 1px solid rgba(212, 155, 44, 0.25);
  box-shadow: 0 4px 20px rgba(7, 21, 38, 0.25);
}

/* Top Information Strip */
.header-top-bar {
  background: var(--primary-950);
  border-bottom: 1px solid rgba(255, 255, 255, 0.08);
  font-size: 0.8125rem;
  color: var(--neutral-300);
  padding: 0.4rem 0;
}

.top-bar-inner {
  display: flex;
  justify-content: space-between;
  align-items: center;
  flex-wrap: wrap;
  gap: 0.5rem;
}

.top-bar-contact {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  gap: 1.25rem;
}

.top-bar-item {
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
  color: var(--neutral-300);
}

.top-bar-item a {
  color: var(--neutral-200);
  font-weight: 500;
}

.top-bar-item a:hover {
  color: var(--gold-400);
}

.top-bar-actions {
  display: flex;
  align-items: center;
  gap: 1rem;
}

.top-bar-badge {
  background: rgba(212, 155, 44, 0.15);
  color: var(--gold-400);
  border: 1px solid rgba(212, 155, 44, 0.3);
  padding: 0.15rem 0.5rem;
  border-radius: var(--radius-sm);
  font-size: 0.75rem;
  font-weight: 600;
}

/* Main Navigation Bar */
.nav-bar {
  display: flex;
  justify-content: space-between;
  align-items: center;
  padding: 0.75rem 0;
  min-height: var(--header-height);
}

.brand-identity {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  text-decoration: none;
}

.brand-emblem {
  width: 44px;
  height: 44px;
  background: linear-gradient(135deg, var(--gold-500), var(--gold-700));
  border-radius: var(--radius-sm);
  display: flex;
  align-items: center;
  justify-content: center;
  color: var(--primary-950);
  font-family: var(--font-serif);
  font-size: 1.35rem;
  font-weight: 700;
  box-shadow: var(--shadow-sm);
  flex-shrink: 0;
}

.brand-text {
  display: flex;
  flex-direction: column;
}

.brand-name {
  color: var(--white);
  font-size: 1.3rem;
  font-weight: 800;
  letter-spacing: -0.01em;
  line-height: 1.15;
}

.brand-sub {
  color: var(--gold-400);
  font-size: 0.75rem;
  font-weight: 600;
  letter-spacing: 0.05em;
  text-transform: uppercase;
}

/* Primary Desktop Navigation */
.nav-menu {
  display: none;
  list-style: none;
  margin: 0;
  padding: 0;
  align-items: center;
  gap: 0.5rem;
}

@media (min-width: 992px) {
  .nav-menu {
    display: flex;
  }
}

.nav-link {
  color: var(--neutral-200);
  font-weight: 600;
  font-size: 0.9375rem;
  padding: 0.5rem 0.85rem;
  border-radius: var(--radius-sm);
  transition: all var(--transition-fast);
  position: relative;
  display: inline-flex;
  align-items: center;
  min-height: 44px;
}

.nav-link:hover {
  color: var(--white);
  background: rgba(255, 255, 255, 0.08);
}

.nav-link.active {
  color: var(--gold-400);
  background: rgba(212, 155, 44, 0.12);
}

.nav-link.active::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 0.85rem;
  right: 0.85rem;
  height: 2px;
  background: var(--gold-400);
  border-radius: var(--radius-full);
}

.nav-cta {
  background: linear-gradient(135deg, var(--gold-500), var(--gold-600));
  color: var(--primary-950) !important;
  font-weight: 700 !important;
  padding: 0.55rem 1.15rem !important;
  border-radius: var(--radius-sm);
  box-shadow: 0 2px 8px rgba(212, 155, 44, 0.35);
  margin-left: 0.5rem;
}

.nav-cta:hover {
  background: linear-gradient(135deg, var(--gold-400), var(--gold-500)) !important;
  color: var(--primary-950) !important;
  transform: translateY(-1px);
}

/* Mobile Menu Toggle Button (>= 48px touch target) */
.mobile-toggle-btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 48px;
  height: 48px;
  background: rgba(255, 255, 255, 0.08);
  border: 1px solid rgba(255, 255, 255, 0.15);
  border-radius: var(--radius-sm);
  color: var(--white);
  cursor: pointer;
  padding: 0;
  transition: background var(--transition-fast);
}

.mobile-toggle-btn:hover {
  background: rgba(255, 255, 255, 0.15);
}

@media (min-width: 992px) {
  .mobile-toggle-btn {
    display: none;
  }
}

.hamburger-icon {
  width: 24px;
  height: 18px;
  position: relative;
  display: flex;
  flex-direction: column;
  justify-content: space-between;
}

.hamburger-line {
  display: block;
  width: 100%;
  height: 2px;
  background-color: var(--white);
  border-radius: 2px;
  transition: transform var(--transition-base), opacity var(--transition-base);
}

.mobile-toggle-btn[aria-expanded="true"] .hamburger-line:nth-child(1) {
  transform: translateY(8px) rotate(45deg);
}

.mobile-toggle-btn[aria-expanded="true"] .hamburger-line:nth-child(2) {
  opacity: 0;
}

.mobile-toggle-btn[aria-expanded="true"] .hamburger-line:nth-child(3) {
  transform: translateY(-8px) rotate(-45deg);
}

/* Mobile Drawer Menu */
.mobile-nav-drawer {
  display: none;
  background: var(--primary-900);
  border-bottom: 2px solid var(--gold-500);
  padding: 1.25rem 1rem 1.75rem;
  box-shadow: 0 10px 25px rgba(0, 0, 0, 0.4);
}

.mobile-nav-drawer.is-open {
  display: block;
}

@media (min-width: 992px) {
  .mobile-nav-drawer {
    display: none !important;
  }
}

.mobile-nav-list {
  list-style: none;
  margin: 0;
  padding: 0;
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

.mobile-nav-link {
  display: flex;
  align-items: center;
  justify-content: space-between;
  color: var(--neutral-100);
  font-weight: 600;
  font-size: 1.05rem;
  padding: 0.85rem 1rem;
  border-radius: var(--radius-sm);
  background: rgba(255, 255, 255, 0.04);
  min-height: 48px; /* Ergonomic touch target */
}

.mobile-nav-link:hover, .mobile-nav-link.active {
  background: rgba(212, 155, 44, 0.15);
  color: var(--gold-400);
}

.mobile-drawer-cta {
  margin-top: 1rem;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

/* ==========================================================================
   Hero & Page Banner Components
   ========================================================================== */

.hero-section {
  position: relative;
  background: linear-gradient(135deg, var(--primary-950) 0%, var(--primary-900) 60%, var(--primary-800) 100%);
  color: var(--white);
  padding: clamp(3rem, 6vw, 5.5rem) 0;
  overflow: hidden;
}

.hero-section::before {
  content: '';
  position: absolute;
  inset: 0;
  background: radial-gradient(circle at 80% 20%, rgba(212, 155, 44, 0.12) 0%, transparent 60%);
  pointer-events: none;
}

.hero-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
  align-items: center;
  position: relative;
  z-index: 1;
}

@media (min-width: 992px) {
  .hero-grid {
    grid-template-columns: 1.15fr 0.85fr;
    gap: 3.5rem;
  }
}

.hero-badge {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  background: rgba(212, 155, 44, 0.15);
  border: 1px solid rgba(212, 155, 44, 0.35);
  color: var(--gold-400);
  font-size: 0.875rem;
  font-weight: 700;
  letter-spacing: 0.04em;
  text-transform: uppercase;
  padding: 0.35rem 0.85rem;
  border-radius: var(--radius-full);
  margin-bottom: 1.25rem;
}

.hero-title {
  color: var(--white);
  font-size: clamp(2.1rem, 4.2vw + 0.5rem, 3.25rem);
  font-weight: 800;
  line-height: 1.15;
  margin-bottom: 1.25rem;
}

.hero-title span {
  color: var(--gold-400);
}

.hero-motto {
  font-family: var(--font-serif);
  font-size: clamp(1.1rem, 2vw, 1.35rem);
  font-style: italic;
  color: var(--neutral-200);
  margin-bottom: 1.5rem;
  border-left: 3px solid var(--gold-500);
  padding-left: 1rem;
}

.hero-lead {
  font-size: 1.05rem;
  color: var(--neutral-300);
  margin-bottom: 2rem;
  max-width: 620px;
}

.hero-buttons {
  display: flex;
  flex-wrap: wrap;
  gap: 1rem;
}

.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 0.5rem;
  font-family: var(--font-sans);
  font-size: 0.95rem;
  font-weight: 700;
  padding: 0.85rem 1.6rem;
  border-radius: var(--radius-sm);
  cursor: pointer;
  text-decoration: none;
  transition: all var(--transition-fast);
  border: 1px solid transparent;
  min-height: 48px; /* Touch target */
  min-width: 48px;
}

.btn-primary {
  background: linear-gradient(135deg, var(--gold-500), var(--gold-600));
  color: var(--primary-950);
  box-shadow: 0 4px 14px rgba(212, 155, 44, 0.4);
}

.btn-primary:hover {
  background: linear-gradient(135deg, var(--gold-400), var(--gold-500));
  color: var(--primary-950);
  transform: translateY(-2px);
  box-shadow: 0 6px 18px rgba(212, 155, 44, 0.5);
}

.btn-outline-light {
  background: rgba(255, 255, 255, 0.06);
  border-color: rgba(255, 255, 255, 0.25);
  color: var(--white);
}

.btn-outline-light:hover {
  background: rgba(255, 255, 255, 0.15);
  color: var(--white);
  border-color: var(--white);
  transform: translateY(-2px);
}

.btn-secondary {
  background: var(--primary-800);
  color: var(--white);
  border-color: var(--primary-700);
}

.btn-secondary:hover {
  background: var(--primary-700);
  color: var(--white);
}

/* Hero Highlight Card */
.hero-card {
  background: rgba(255, 255, 255, 0.05);
  border: 1px solid rgba(255, 255, 255, 0.12);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2.25rem);
  backdrop-filter: blur(8px);
  box-shadow: var(--shadow-xl);
}

.hero-card-header {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  margin-bottom: 1.25rem;
  padding-bottom: 1rem;
  border-bottom: 1px solid rgba(255, 255, 255, 0.1);
}

.hero-card-title {
  color: var(--white);
  font-size: 1.25rem;
  margin: 0;
}

.hero-card-list {
  list-style: none;
  padding: 0;
  margin: 0 0 1.5rem 0;
  display: flex;
  flex-direction: column;
  gap: 0.85rem;
}

.hero-card-item {
  display: flex;
  align-items: flex-start;
  gap: 0.75rem;
  font-size: 0.95rem;
  color: var(--neutral-200);
}

.hero-card-icon {
  color: var(--gold-400);
  font-weight: 700;
  margin-top: 0.15rem;
  flex-shrink: 0;
}

/* Page Header Banner for Internal Pages */
.page-header-banner {
  background: linear-gradient(135deg, var(--primary-950), var(--primary-800));
  color: var(--white);
  padding: clamp(2.5rem, 4.5vw, 4rem) 0;
  position: relative;
  border-bottom: 3px solid var(--gold-500);
}

.page-header-banner h1 {
  color: var(--white);
  margin-bottom: 0.5rem;
}

.page-header-banner p {
  color: var(--neutral-200);
  font-size: 1.1rem;
  max-width: 700px;
}

.breadcrumbs {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  gap: 0.5rem;
  font-size: 0.875rem;
  margin-bottom: 0.75rem;
  list-style: none;
  padding: 0;
}

.breadcrumbs li {
  display: inline-flex;
  align-items: center;
  gap: 0.5rem;
  color: var(--neutral-400);
}

.breadcrumbs a {
  color: var(--gold-400);
}

.breadcrumbs a:hover {
  text-decoration: underline;
}

/* ==========================================================================
   Section Structures & Card Grids
   ========================================================================== */

.section {
  padding: clamp(3rem, 5.5vw, 5rem) 0;
}

.section-bg-alt {
  background-color: var(--white);
}

.section-header {
  text-align: center;
  max-width: 760px;
  margin: 0 auto clamp(2rem, 4vw, 3.25rem);
}

.section-tag {
  display: inline-block;
  color: var(--gold-600);
  font-size: 0.85rem;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: 0.08em;
  margin-bottom: 0.5rem;
}

.section-title {
  margin-bottom: 1rem;
}

.section-subtitle {
  color: var(--neutral-600);
  font-size: 1.05rem;
}

/* Grid Systems */
.grid-2 {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.75rem;
}

@media (min-width: 768px) {
  .grid-2 {
    grid-template-columns: repeat(2, 1fr);
  }
}

.grid-3 {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.75rem;
}

@media (min-width: 768px) {
  .grid-3 {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .grid-3 {
    grid-template-columns: repeat(3, 1fr);
  }
}

.grid-4 {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.5rem;
}

@media (min-width: 640px) {
  .grid-4 {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .grid-4 {
    grid-template-columns: repeat(4, 1fr);
  }
}

/* Card Component */
.card {
  background: var(--white);
  border: 1px solid var(--neutral-200);
  border-radius: var(--radius-md);
  padding: clamp(1.25rem, 2.5vw, 1.85rem);
  box-shadow: var(--shadow-sm);
  transition: transform var(--transition-base), box-shadow var(--transition-base), border-color var(--transition-base);
  display: flex;
  flex-direction: column;
  height: 100%;
}

.card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
  border-color: var(--gold-400);
}

.card-icon-wrap {
  width: 52px;
  height: 52px;
  border-radius: var(--radius-sm);
  background: var(--primary-50);
  color: var(--primary-700);
  display: flex;
  align-items: center;
  justify-content: center;
  margin-bottom: 1.25rem;
  border: 1px solid var(--primary-100);
  flex-shrink: 0;
}

.card-title {
  font-size: 1.25rem;
  margin-bottom: 0.75rem;
}

.card-desc {
  color: var(--neutral-600);
  font-size: 0.95rem;
  flex-grow: 1;
  margin-bottom: 1.25rem;
}

.card-link {
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
  font-weight: 700;
  font-size: 0.9rem;
  color: var(--primary-700);
  margin-top: auto;
}

.card-link:hover {
  color: var(--gold-600);
}

/* Pillar Card Accent */
.pillar-card {
  border-top: 4px solid var(--gold-500);
}

.pillar-number {
  font-family: var(--font-serif);
  font-size: 2.25rem;
  font-weight: 700;
  color: var(--gold-500);
  line-height: 1;
  margin-bottom: 0.75rem;
}

/* Quick Utilities Bar */
.quick-tools-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.25rem;
  margin-top: -2.5rem;
  position: relative;
  z-index: 20;
}

@media (min-width: 640px) {
  .quick-tools-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .quick-tools-grid {
    grid-template-columns: repeat(4, 1fr);
  }
}

.quick-tool-card {
  background: var(--white);
  border-radius: var(--radius-md);
  padding: 1.25rem 1.5rem;
  display: flex;
  align-items: center;
  gap: 1rem;
  box-shadow: var(--shadow-md);
  border: 1px solid var(--neutral-200);
  text-decoration: none;
  transition: all var(--transition-fast);
  min-height: 80px;
}

.quick-tool-card:hover {
  transform: translateY(-3px);
  border-color: var(--gold-500);
  box-shadow: var(--shadow-lg);
}

.quick-tool-icon {
  width: 44px;
  height: 44px;
  border-radius: var(--radius-sm);
  background: var(--gold-100);
  color: var(--gold-600);
  display: flex;
  align-items: center;
  justify-content: center;
  flex-shrink: 0;
}

.quick-tool-info h3 {
  font-size: 1rem;
  margin-bottom: 0.15rem;
  color: var(--neutral-900);
}

.quick-tool-info p {
  font-size: 0.8125rem;
  color: var(--neutral-500);
  margin: 0;
}

/* ==========================================================================
   Team Members Profiles
   ========================================================================== */

.team-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2rem;
}

@media (min-width: 768px) {
  .team-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .team-grid {
    grid-template-columns: repeat(3, 1fr);
  }
}

.team-card {
  background: var(--white);
  border: 1px solid var(--neutral-200);
  border-radius: var(--radius-md);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
  transition: all var(--transition-base);
  display: flex;
  flex-direction: column;
}

.team-card:hover {
  transform: translateY(-4px);
  box-shadow: var(--shadow-lg);
  border-color: var(--gold-400);
}

.team-card-header {
  background: linear-gradient(135deg, var(--primary-900), var(--primary-800));
  color: var(--white);
  padding: 1.5rem;
  position: relative;
}

.team-card-header::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 0;
  right: 0;
  height: 3px;
  background: var(--gold-500);
}

.team-member-name {
  color: var(--white);
  font-size: 1.25rem;
  margin-bottom: 0.25rem;
}

.team-member-role {
  color: var(--gold-400);
  font-size: 0.875rem;
  font-weight: 600;
  margin: 0;
}

.team-card-body {
  padding: 1.5rem;
  display: flex;
  flex-direction: column;
  flex-grow: 1;
}

.team-member-email {
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
  font-size: 0.875rem;
  color: var(--primary-700);
  font-weight: 600;
  margin-bottom: 1rem;
  word-break: break-all;
}

.team-member-bio {
  font-size: 0.925rem;
  color: var(--neutral-600);
  line-height: 1.6;
  margin-bottom: 1.25rem;
  flex-grow: 1;
}

.team-member-credentials {
  font-size: 0.8125rem;
  background: var(--neutral-100);
  padding: 0.65rem 0.85rem;
  border-radius: var(--radius-sm);
  border-left: 3px solid var(--gold-500);
  color: var(--neutral-700);
  margin-top: auto;
}

/* ==========================================================================
   Offices & Contact Information
   ========================================================================== */

.offices-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2rem;
}

@media (min-width: 768px) {
  .offices-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

.office-box {
  background: var(--white);
  border: 1px solid var(--neutral-200);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2.25rem);
  box-shadow: var(--shadow-md);
  position: relative;
  overflow: hidden;
}

.office-box-primary {
  border-top: 4px solid var(--primary-700);
}

.office-box-secondary {
  border-top: 4px solid var(--gold-500);
}

.office-badge {
  display: inline-block;
  padding: 0.25rem 0.75rem;
  border-radius: var(--radius-full);
  font-size: 0.75rem;
  font-weight: 700;
  text-transform: uppercase;
  margin-bottom: 1rem;
}

.badge-primary {
  background: var(--primary-100);
  color: var(--primary-800);
}

.badge-secondary {
  background: var(--gold-100);
  color: var(--gold-700);
}

.office-name {
  font-size: 1.4rem;
  margin-bottom: 0.75rem;
}

.office-detail-list {
  list-style: none;
  padding: 0;
  margin: 0 0 1.5rem 0;
  display: flex;
  flex-direction: column;
  gap: 0.75rem;
}

.office-detail-item {
  display: flex;
  align-items: flex-start;
  gap: 0.75rem;
  font-size: 0.95rem;
  color: var(--neutral-700);
}

.office-detail-icon {
  color: var(--gold-600);
  flex-shrink: 0;
  margin-top: 0.2rem;
}

.office-hours-box {
  background: var(--neutral-50);
  border: 1px solid var(--neutral-200);
  border-radius: var(--radius-sm);
  padding: 1rem;
  margin-top: 1rem;
}

.office-hours-title {
  font-size: 0.875rem;
  font-weight: 700;
  color: var(--neutral-900);
  margin-bottom: 0.5rem;
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.office-hours-row {
  display: flex;
  justify-content: space-between;
  font-size: 0.875rem;
  padding: 0.25rem 0;
  border-bottom: 1px dashed var(--neutral-200);
}

.office-hours-row:last-child {
  border-bottom: none;
}

/* ==========================================================================
   Forms & Inputs (100% Accessible with Labels)
   ========================================================================== */

.form-group {
  margin-bottom: 1.25rem;
  text-align: left;
}

.form-label {
  display: block;
  font-size: 0.9rem;
  font-weight: 600;
  color: var(--neutral-800);
  margin-bottom: 0.4rem;
}

.form-label .required-mark {
  color: #dc2626;
}

.form-control {
  width: 100%;
  font-family: var(--font-sans);
  font-size: 0.95rem;
  padding: 0.75rem 1rem;
  border: 1px solid var(--neutral-300);
  border-radius: var(--radius-sm);
  background-color: var(--white);
  color: var(--neutral-800);
  transition: border-color var(--transition-fast), box-shadow var(--transition-fast);
  min-height: 48px; /* Accessible touch target */
}

.form-control:focus {
  border-color: var(--primary-700);
  outline: none;
  box-shadow: 0 0 0 3px rgba(27, 68, 112, 0.2);
}

textarea.form-control {
  min-height: 120px;
  resize: vertical;
}

select.form-control {
  cursor: pointer;
}

.form-help {
  font-size: 0.8125rem;
  color: var(--neutral-500);
  margin-top: 0.35rem;
}

.form-feedback {
  padding: 1rem;
  border-radius: var(--radius-sm);
  margin-bottom: 1.25rem;
  display: none;
  font-size: 0.925rem;
}

.form-feedback.is-success {
  display: block;
  background-color: var(--success-bg);
  border: 1px solid var(--success-border);
  color: var(--success-text);
}

.form-feedback.is-error {
  display: block;
  background-color: #fef2f2;
  border: 1px solid #ef4444;
  color: #991b1b;
}

/* ==========================================================================
   Tax Rates & Financial Calculators Components
   ========================================================================== */

.tabs-nav {
  display: flex;
  gap: 0.5rem;
  overflow-x: auto;
  padding-bottom: 0.5rem;
  margin-bottom: 1.5rem;
  border-bottom: 1px solid var(--neutral-200);
}

.tab-btn {
  background: var(--neutral-100);
  border: 1px solid var(--neutral-200);
  color: var(--neutral-700);
  padding: 0.65rem 1.25rem;
  border-radius: var(--radius-sm);
  font-weight: 600;
  font-size: 0.925rem;
  cursor: pointer;
  white-space: nowrap;
  transition: all var(--transition-fast);
  min-height: 44px;
}

.tab-btn:hover {
  background: var(--primary-100);
  color: var(--primary-800);
}

.tab-btn.active {
  background: var(--primary-800);
  color: var(--white);
  border-color: var(--primary-800);
}

.tab-content {
  display: none;
}

.tab-content.active {
  display: block;
  animation: fadeIn 200ms ease;
}

@keyframes fadeIn {
  from { opacity: 0; transform: translateY(4px); }
  to { opacity: 1; transform: translateY(0); }
}

/* Responsive Tables */
.table-responsive {
  width: 100%;
  overflow-x: auto;
  border: 1px solid var(--neutral-200);
  border-radius: var(--radius-md);
  box-shadow: var(--shadow-sm);
  background: var(--white);
  margin-bottom: 1.5rem;
}

.tax-table {
  width: 100%;
  border-collapse: collapse;
  text-align: left;
  font-size: 0.925rem;
}

.tax-table th, .tax-table td {
  padding: 0.85rem 1rem;
  border-bottom: 1px solid var(--neutral-200);
}

.tax-table th {
  background: var(--primary-900);
  color: var(--white);
  font-weight: 600;
  font-size: 0.875rem;
  letter-spacing: 0.02em;
}

.tax-table tr:nth-child(even) td {
  background-color: var(--neutral-50);
}

.tax-table tr:hover td {
  background-color: var(--primary-50);
}

.tax-table caption {
  caption-side: top;
  font-size: 1.15rem;
  font-weight: 700;
  color: var(--primary-900);
  padding: 1rem;
  background: var(--neutral-100);
  border-bottom: 2px solid var(--gold-500);
  text-align: left;
}

/* Calculator Card */
.calculator-box {
  background: var(--white);
  border: 1px solid var(--neutral-200);
  border-radius: var(--radius-lg);
  padding: clamp(1.5rem, 3vw, 2.25rem);
  box-shadow: var(--shadow-md);
}

.calculator-result-box {
  background: linear-gradient(135deg, var(--primary-950), var(--primary-800));
  color: var(--white);
  border-radius: var(--radius-md);
  padding: 1.5rem;
  margin-top: 1.5rem;
  border: 1px solid var(--primary-700);
}

.calculator-result-label {
  font-size: 0.875rem;
  color: var(--neutral-300);
  text-transform: uppercase;
  letter-spacing: 0.05em;
}

.calculator-result-val {
  font-size: clamp(1.75rem, 3vw, 2.5rem);
  font-weight: 800;
  color: var(--gold-400);
  margin: 0.35rem 0;
}

/* Retention Matrix */
.retention-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1.5rem;
}

@media (min-width: 640px) {
  .retention-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .retention-grid {
    grid-template-columns: repeat(4, 1fr);
  }
}

.retention-card {
  background: var(--white);
  border-radius: var(--radius-md);
  border: 1px solid var(--neutral-200);
  overflow: hidden;
  box-shadow: var(--shadow-sm);
}

.retention-card-header {
  padding: 1rem 1.25rem;
  font-weight: 700;
  font-size: 1.1rem;
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.retention-1yr .retention-card-header { background: #e0f2fe; color: #0369a1; }
.retention-3yr .retention-card-header { background: #fef3c7; color: #b45309; }
.retention-6yr .retention-card-header { background: #fee2e2; color: #b91c1c; }
.retention-perm .retention-card-header { background: #dcfce7; color: #15803d; }

.retention-list {
  padding: 1.25rem;
  list-style-type: disc;
  margin: 0;
  font-size: 0.875rem;
  color: var(--neutral-700);
  display: flex;
  flex-direction: column;
  gap: 0.5rem;
}

/* ==========================================================================
   Accessible Modal Dialog
   ========================================================================== */

.modal-backdrop {
  position: fixed;
  inset: 0;
  background: rgba(7, 21, 38, 0.75);
  backdrop-filter: blur(4px);
  z-index: 2000;
  display: none;
  align-items: center;
  justify-content: center;
  padding: 1rem;
}

.modal-backdrop.is-active {
  display: flex;
}

.modal-dialog {
  background: var(--white);
  border-radius: var(--radius-lg);
  max-width: 520px;
  width: 100%;
  box-shadow: var(--shadow-xl);
  overflow: hidden;
  position: relative;
  border: 1px solid var(--neutral-200);
  animation: modalScaleUp 200ms cubic-bezier(0.16, 1, 0.3, 1);
}

@keyframes modalScaleUp {
  from { opacity: 0; transform: scale(0.95) translateY(10px); }
  to { opacity: 1; transform: scale(1) translateY(0); }
}

.modal-header {
  background: linear-gradient(135deg, var(--primary-950), var(--primary-800));
  color: var(--white);
  padding: 1.5rem;
  display: flex;
  align-items: center;
  justify-content: space-between;
}

.modal-title {
  color: var(--white);
  font-size: 1.25rem;
  display: flex;
  align-items: center;
  gap: 0.5rem;
}

.modal-close-btn {
  background: transparent;
  border: none;
  color: var(--neutral-300);
  font-size: 1.5rem;
  width: 44px;
  height: 44px;
  display: flex;
  align-items: center;
  justify-content: center;
  cursor: pointer;
  border-radius: var(--radius-sm);
  transition: all var(--transition-fast);
}

.modal-close-btn:hover {
  background: rgba(255, 255, 255, 0.1);
  color: var(--white);
}

.modal-body {
  padding: 1.75rem;
}

.security-badge-strip {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  background: var(--primary-50);
  border: 1px solid var(--primary-100);
  padding: 0.75rem 1rem;
  border-radius: var(--radius-sm);
  margin-bottom: 1.25rem;
  font-size: 0.8125rem;
  color: var(--primary-900);
}

/* ==========================================================================
   Footer Component
   ========================================================================== */

.site-footer {
  background: var(--primary-950);
  color: var(--neutral-300);
  margin-top: auto;
  border-top: 3px solid var(--gold-500);
}

.footer-top {
  padding: clamp(3rem, 5vw, 4.5rem) 0 2rem;
}

.footer-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 2.5rem;
}

@media (min-width: 640px) {
  .footer-grid {
    grid-template-columns: repeat(2, 1fr);
  }
}

@media (min-width: 1024px) {
  .footer-grid {
    grid-template-columns: 1.4fr 1fr 1fr 1.2fr;
  }
}

.footer-col-title {
  color: var(--white);
  font-size: 1.125rem;
  margin-bottom: 1.25rem;
  position: relative;
  padding-bottom: 0.5rem;
}

.footer-col-title::after {
  content: '';
  position: absolute;
  bottom: 0;
  left: 0;
  width: 32px;
  height: 2px;
  background: var(--gold-500);
}

.footer-desc {
  font-size: 0.925rem;
  line-height: 1.65;
  color: var(--neutral-400);
  margin-bottom: 1.25rem;
}

.footer-nav {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 0.65rem;
}

.footer-nav a {
  color: var(--neutral-300);
  font-size: 0.925rem;
  transition: all var(--transition-fast);
  display: inline-flex;
  align-items: center;
  gap: 0.4rem;
}

.footer-nav a:hover {
  color: var(--gold-400);
  transform: translateX(3px);
}

.footer-office-block {
  margin-bottom: 1.25rem;
}

.footer-office-title {
  color: var(--gold-400);
  font-weight: 700;
  font-size: 0.95rem;
  margin-bottom: 0.35rem;
}

.footer-office-text {
  font-size: 0.875rem;
  color: var(--neutral-400);
  line-height: 1.5;
  margin-bottom: 0.25rem;
}

.footer-social-links {
  display: flex;
  align-items: center;
  gap: 0.75rem;
  margin-top: 1rem;
}

.footer-social-link {
  width: 38px;
  height: 38px;
  border-radius: var(--radius-sm);
  background: rgba(255, 255, 255, 0.08);
  display: flex;
  align-items: center;
  justify-content: center;
  transition: all var(--transition-fast);
}

.footer-social-link:hover {
  background: var(--gold-500);
  transform: translateY(-2px);
}

.footer-social-link img {
  width: 20px;
  height: 20px;
}

.footer-bottom {
  border-top: 1px solid rgba(255, 255, 255, 0.08);
  padding: 1.5rem 0;
  font-size: 0.8125rem;
  color: var(--neutral-500);
}

.footer-bottom-inner {
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: space-between;
  gap: 1rem;
  text-align: center;
}

@media (min-width: 768px) {
  .footer-bottom-inner {
    flex-direction: row;
    text-align: left;
  }
}

.footer-tr-credit {
  display: flex;
  align-items: center;
  gap: 0.5rem;
  color: var(--neutral-400);
}

/* ==========================================================================
   Back-to-Top Button (>= 48px Touch Target, Smooth Scroll)
   ========================================================================== */

.back-to-top {
  position: fixed;
  bottom: 24px;
  right: 24px;
  width: 50px;
  height: 50px;
  border-radius: var(--radius-full);
  background: var(--primary-900);
  color: var(--gold-400);
  border: 2px solid var(--gold-500);
  box-shadow: 0 4px 16px rgba(0, 0, 0, 0.3);
  cursor: pointer;
  display: flex;
  align-items: center;
  justify-content: center;
  opacity: 0;
  visibility: hidden;
  transform: translateY(12px);
  transition: opacity var(--transition-base), visibility var(--transition-base), transform var(--transition-base), background var(--transition-fast);
  z-index: 900;
}

.back-to-top.is-visible {
  opacity: 1;
  visibility: visible;
  transform: translateY(0);
}

.back-to-top:hover {
  background: var(--gold-500);
  color: var(--primary-950);
  transform: translateY(-3px);
  box-shadow: 0 6px 20px rgba(212, 155, 44, 0.5);
}

/* ==========================================================================
   Utility Helpers & Print Styles
   ========================================================================== */

.text-center { text-align: center; }
.text-left { text-align: left; }
.text-right { text-align: right; }
.mt-1 { margin-top: 0.5rem; }
.mt-2 { margin-top: 1rem; }
.mt-3 { margin-top: 1.5rem; }
.mt-4 { margin-top: 2rem; }
.mb-1 { margin-bottom: 0.5rem; }
.mb-2 { margin-bottom: 1rem; }
.mb-3 { margin-bottom: 1.5rem; }
.mb-4 { margin-bottom: 2rem; }

@media (prefers-reduced-motion: reduce) {
  html {
    scroll-behavior: auto;
  }
  *, *::before, *::after {
    animation-duration: 0.01ms !important;
    animation-iteration-count: 1 !important;
    transition-duration: 0.01ms !important;
    scroll-behavior: auto !important;
  }
}

@media print {
  .site-header, .site-footer, .back-to-top, .hero-buttons, .modal-backdrop {
    display: none !important;
  }
  body {
    background: #fff;
    color: #000;
  }
  .card, .office-box, .calculator-box {
    box-shadow: none;
    border: 1px solid #ccc;
    break-inside: avoid;
  }
}