:root{--navy:#10233f;--navy2:#0a172a;--blue:#1769aa;--teal:#168f87;--gold:#f2bd55;--ink:#203047;--muted:#65748a;--paper:#f4f7fb;--line:#e2e9f1;--white:#fff;--shadow:0 18px 50px rgba(16,35,63,.10)}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;font-family:Inter,ui-sans-serif,system-ui,-apple-system,"Segoe UI",Arial,sans-serif;color:var(--ink);line-height:1.65;background:#fff}a{color:inherit}.wrap{width:min(1160px,92%);margin:auto}
header{position:sticky;top:0;z-index:20;background:rgba(255,255,255,.94);backdrop-filter:blur(14px);border-bottom:1px solid var(--line)}.nav{min-height:78px;display:flex;align-items:center;justify-content:space-between;gap:22px}.brand{display:flex;align-items:center;gap:11px;text-decoration:none;color:var(--navy);font-weight:850;font-size:1.2rem;letter-spacing:-.03em}.brand img{width:46px;height:46px;object-fit:contain}.navlinks{display:flex;align-items:center;gap:25px}.navlinks a{text-decoration:none;font-weight:700;font-size:.93rem;color:#34445a;transition:.2s}.navlinks a:hover,.navlinks a.active{color:var(--blue)}.navlinks .nav-cta{background:var(--navy);color:#fff;padding:11px 17px;border-radius:10px}.menu-toggle{display:none;border:1px solid var(--line);background:#fff;border-radius:9px;padding:9px 12px;font-size:1.1rem}
.hero{position:relative;overflow:hidden;color:#fff;background:linear-gradient(112deg,rgba(7,24,47,.97),rgba(16,74,112,.91)),url("images/elencho-tax-banner.svg") center/cover;padding:100px 0 92px}.hero:after{content:"";position:absolute;width:420px;height:420px;border:1px solid rgba(255,255,255,.12);border-radius:50%;right:-100px;top:-170px;box-shadow:0 0 0 45px rgba(255,255,255,.025),0 0 0 90px rgba(255,255,255,.02)}.hero-grid{position:relative;z-index:1;display:grid;grid-template-columns:1.2fr .8fr;gap:54px;align-items:center}.eyebrow{display:inline-flex;align-items:center;gap:9px;text-transform:uppercase;letter-spacing:.15em;font-weight:850;font-size:.75rem;color:#eac66f}.eyebrow:before{content:"";width:25px;height:2px;background:currentColor}.hero h1{font-size:clamp(2.65rem,5.5vw,4.65rem);line-height:1.04;letter-spacing:-.055em;margin:18px 0 22px;max-width:760px}.hero p{font-size:1.12rem;color:#dce7f2;max-width:650px}.actions{display:flex;gap:13px;flex-wrap:wrap;margin-top:30px}.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:13px 20px;border-radius:10px;text-decoration:none;font-weight:800;border:1px solid transparent;transition:transform .2s,box-shadow .2s}.btn:hover{transform:translateY(-2px);box-shadow:0 10px 24px rgba(0,0,0,.13)}.btn.primary{background:var(--gold);color:#192b42}.btn.secondary{border-color:rgba(255,255,255,.55);color:#fff}.btn.dark{background:var(--navy);color:#fff}.btn.outline{border-color:#cbd7e4;color:var(--navy)}.hero-panel{padding:30px;border:1px solid rgba(255,255,255,.2);border-radius:22px;background:rgba(255,255,255,.09);backdrop-filter:blur(10px);box-shadow:0 25px 60px rgba(0,0,0,.13)}.hero-panel .big{font-size:2.35rem;font-weight:900;letter-spacing:-.05em;color:#f5ce79}.hero-panel h3{margin:8px 0;color:#fff}.hero-panel p{font-size:.97rem;margin-bottom:0}.mini-points{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:22px}.mini-points span{padding:10px 12px;border-radius:10px;background:rgba(255,255,255,.09);font-size:.88rem;font-weight:700}
section{padding:82px 0}.soft{background:var(--paper)}.section-head{max-width:740px;margin:0 auto 42px;text-align:center}.section-head .eyebrow{color:var(--blue)}.section-head h2{font-size:clamp(2rem,3.5vw,2.9rem);line-height:1.12;letter-spacing:-.045em;color:var(--navy);margin:13px 0}.section-head p{color:var(--muted);margin:0;font-size:1.02rem}.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.card{background:#fff;border:1px solid var(--line);border-radius:17px;padding:27px;box-shadow:0 8px 28px rgba(20,45,75,.045);transition:.22s}.card:hover{transform:translateY(-5px);box-shadow:var(--shadow);border-color:#c8d9e9}.card-icon{width:51px;height:51px;display:grid;place-items:center;background:#eaf3fb;border-radius:14px;font-size:1.45rem;margin-bottom:19px}.card h3{color:var(--navy);font-size:1.16rem;margin:0 0 9px}.card p{color:var(--muted);margin:0}.card a{display:inline-block;margin-top:17px;text-decoration:none;color:var(--blue);font-weight:800}.split{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center}.feature-panel{background:#eaf3fb;border:1px solid #d6e7f4;border-radius:22px;padding:32px}.feature-panel h3{color:var(--navy);margin-top:0}.checks{list-style:none;padding:0;margin:18px 0 0}.checks li{padding:9px 0 9px 30px;position:relative}.checks li:before{content:"✓";position:absolute;left:0;color:var(--teal);font-weight:900}.callout{padding:27px 30px;border-radius:18px;background:linear-gradient(105deg,#10233f,#17577c);color:#fff;display:flex;align-items:center;justify-content:space-between;gap:24px}.callout h2{margin:0 0 5px;font-size:1.55rem}.callout p{margin:0;color:#dbe7f2}.callout .btn{white-space:nowrap}
.page-hero{padding:70px 0 64px;background:linear-gradient(115deg,#0c203b,#17577c);color:#fff}.page-hero h1{font-size:clamp(2.3rem,5vw,3.8rem);line-height:1.08;letter-spacing:-.05em;margin:13px 0}.page-hero p{max-width:720px;color:#dce7f2;font-size:1.08rem}.crumb{font-size:.86rem;color:#b9d0e2}.crumb a{color:#fff;text-decoration:none}
.update-list{display:grid;gap:16px;max-width:900px;margin:auto}.update{display:grid;grid-template-columns:130px 1fr;gap:22px;padding:24px;background:#fff;border:1px solid var(--line);border-radius:15px}.update-date{font-size:.83rem;font-weight:850;color:var(--blue)}.tag{display:inline-block;margin-top:8px;background:#edf5fb;color:#245b83;border-radius:99px;padding:4px 9px;font-size:.74rem;font-weight:800}.update h3{margin:0 0 7px;color:var(--navy)}.update p{margin:0;color:var(--muted)}.update a{display:inline-block;margin-top:10px;color:var(--blue);font-weight:800;text-decoration:none}
.pricing-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;align-items:stretch}.price-card{border:1px solid var(--line);border-radius:18px;padding:28px;background:#fff;box-shadow:0 8px 28px rgba(20,45,75,.05)}.price-card.featured{border:2px solid var(--blue);box-shadow:var(--shadow);position:relative}.popular{font-size:.72rem;font-weight:900;letter-spacing:.08em;color:var(--blue);text-transform:uppercase}.price-card h3{color:var(--navy);margin:10px 0}.price{font-size:1.7rem;font-weight:900;color:var(--navy);letter-spacing:-.04em}.price small{font-size:.82rem;font-weight:600;color:var(--muted);letter-spacing:0}.price-card p{color:var(--muted)}.price-card ul{padding-left:20px;color:#485970}.price-card li{margin:8px 0}
.service-group{margin:36px 0}.service-group h2{color:var(--navy);font-size:1.55rem;margin-bottom:16px}.service-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:15px}.service-item{display:flex;gap:15px;padding:20px;background:#fff;border:1px solid var(--line);border-radius:14px}.service-item .card-icon{flex:0 0 46px;width:46px;height:46px;margin:0}.service-item h3{font-size:1.02rem;color:var(--navy);margin:0 0 4px}.service-item p{font-size:.92rem;color:var(--muted);margin:0}
.contact{background:var(--navy2);color:#fff}.contact .section-head h2{color:#fff}.contact .section-head p{color:#cad7e5}.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:22px}.contact-box{padding:28px;border:1px solid rgba(255,255,255,.16);border-radius:16px;background:rgba(255,255,255,.055)}.contact-box h3{color:#f4ce7a;margin-top:0}.contact-box p{color:#d5e0ec}.contact-box a:not(.btn){color:#f4ce7a}
footer{padding:26px 0;background:#071323;color:#b9c7d8;font-size:.88rem}.footer-inner{display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}.footer-links{display:flex;gap:18px;flex-wrap:wrap}.footer-links a{color:#d9e3ed;text-decoration:none}
.notice{margin-top:20px;padding:15px 18px;border-left:4px solid var(--gold);background:#fff8e8;color:#685225;border-radius:0 10px 10px 0;font-size:.9rem}
@media(max-width:850px){.nav{min-height:70px}.menu-toggle{display:block}.navlinks{display:none;position:absolute;top:70px;left:0;right:0;padding:18px 4%;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 15px 25px rgba(0,0,0,.08);flex-direction:column;align-items:stretch;gap:14px}.navlinks.open{display:flex}.navlinks .nav-cta{text-align:center}.hero{padding:70px 0}.hero-grid,.split,.contact-grid{grid-template-columns:1fr}.hero-grid{gap:30px}.cards,.pricing-grid{grid-template-columns:1fr 1fr}.callout{align-items:flex-start;flex-direction:column}}
@media(max-width:580px){section{padding:60px 0}.cards,.pricing-grid,.service-grid{grid-template-columns:1fr}.hero h1{font-size:2.65rem}.update{grid-template-columns:1fr;gap:8px}.mini-points{grid-template-columns:1fr 1fr}.page-hero{padding:55px 0}.callout{padding:23px}}

/* Shared business contact ribbon */
.topbar{background:#fff}
.topbar-inner{min-height:70px;display:flex;align-items:center;justify-content:space-between;gap:22px}
.top-contact{display:flex;align-items:center;justify-content:flex-end;gap:24px;flex-wrap:wrap;color:#41536a;font-size:.88rem;font-weight:700}
.top-contact a{text-decoration:none;color:#1769aa}
.top-contact a:hover{text-decoration:underline}
.top-contact span[aria-hidden="true"]{margin-right:5px;color:#168f87}
.nav-row{background:#f7f9fc;border-top:1px solid #edf1f6}
.nav-row .nav{min-height:48px;justify-content:flex-end}
.nav-row .navlinks{gap:24px}
@media(max-width:850px){
 .topbar-inner{min-height:66px;flex-wrap:wrap;padding-top:9px;padding-bottom:9px}
 .top-contact{order:3;width:100%;justify-content:flex-start;gap:10px 18px;font-size:.78rem}
 .top-contact span:last-child{display:inline}
 .nav-row .nav{min-height:0;justify-content:flex-start}
 .nav-row .navlinks{display:none;position:absolute;top:112px;left:0;right:0;padding:18px 4%;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 15px 25px rgba(0,0,0,.08);flex-direction:column;align-items:stretch;gap:14px}
 .nav-row .navlinks.open{display:flex}
 .nav-row .menu-toggle{display:block}
}
@media(max-width:520px){
 .top-contact{gap:6px 12px}
 .top-contact span:last-child{width:100%}
 .nav-row .navlinks{top:136px}
}

/* Shared contact footer used on every page */
.contact-box p{margin:0 0 14px}
.contact-box p:last-child{margin-bottom:0}
.contact-box a:not(.btn){overflow-wrap:anywhere}
@media(max-width:580px){.contact-box{padding:22px}.contact-grid{gap:14px}}

/* Brand header refinement: white contact ribbon + deep navy navigation ribbon */
.nav-row{background:#10233f;border-top:1px solid rgba(255,255,255,.08)}
.nav-row .navlinks a{color:#ffffff}
.nav-row .navlinks a:hover,.nav-row .navlinks a.active{color:#f2bd55}
.nav-row .navlinks .nav-cta{background:#f2bd55;color:#10233f}
.nav-row .navlinks .nav-cta:hover{background:#ffd477;color:#10233f}
@media(max-width:850px){
 .nav-row .navlinks{background:#10233f;border-bottom:1px solid rgba(255,255,255,.12)}
 .nav-row .menu-toggle{background:#ffffff;color:#10233f;border-color:#d7e0ea}
}

/* Final header layout: blue contact ribbon above white branded navigation */
.topbar{background:#1769AA;border:0}
.topbar-inner{min-height:42px;display:flex;align-items:center;justify-content:flex-end;padding-top:5px;padding-bottom:5px}
.top-contact{display:flex;align-items:center;justify-content:flex-end;gap:25px;flex-wrap:wrap;color:#ffffff;font-size:.84rem;font-weight:750}
.top-contact a{color:#ffffff;text-decoration:none}
.top-contact a:hover{text-decoration:underline}
.top-contact span[aria-hidden="true"]{color:#f2bd55;margin-right:5px}
.nav-row{background:#ffffff;border-top:1px solid #e5ebf2}
.nav-row .nav{min-height:78px;display:flex;align-items:center;justify-content:space-between;gap:25px}
.nav-row .brand{flex:0 0 auto;color:#10233f}
.nav-row .navlinks{position:static;display:flex;align-items:center;justify-content:flex-end;gap:23px;background:transparent;box-shadow:none;border:0;padding:0}
.nav-row .navlinks a{color:#263b56}
.nav-row .navlinks a:hover,.nav-row .navlinks a.active{color:#1769AA}
.nav-row .navlinks .nav-cta{background:#10233f;color:#ffffff;padding:11px 17px;border-radius:10px}
.nav-row .navlinks .nav-cta:hover{background:#1769AA;color:#ffffff}
.nav-row .menu-toggle{display:none}
@media(max-width:850px){
 .topbar-inner{min-height:40px;justify-content:center}
 .top-contact{justify-content:center;gap:8px 17px;font-size:.77rem}
 .nav-row .nav{min-height:72px;position:relative;justify-content:space-between}
 .nav-row .menu-toggle{display:block;background:#fff;color:#10233f;border:1px solid #d5dfeb}
 .nav-row .navlinks{display:none;position:absolute;top:72px;left:0;right:0;z-index:30;padding:18px 4%;background:#fff;border:1px solid #e2e9f1;box-shadow:0 15px 25px rgba(0,0,0,.10);flex-direction:column;align-items:stretch;gap:14px}
 .nav-row .navlinks.open{display:flex}
 .nav-row .navlinks .nav-cta{text-align:center}
}
@media(max-width:520px){
 .topbar-inner{padding-top:7px;padding-bottom:7px}
 .top-contact{gap:5px 12px;font-size:.72rem}
 .top-contact span:last-child{width:100%;text-align:center}
 .nav-row .brand{font-size:1.05rem}
 .nav-row .brand img{width:40px;height:40px}
}