:root{
  --paper:#FFFFFF; --ledger:#F7F2E8; --ledger-2:#EFE7D9; --ink:#14233B; --muted:#4A5872; --rule:#DCD8CF;
  --red:#C95438; --red-dark:#A8422C; --red-tint:#FBEDE8; --hl:#FFE14D; --focus:#1F6FEB; --night:#172942;
  --display:"Bricolage Grotesque", "Avenir Next Condensed", "Arial Narrow", sans-serif;
  --body:"Hanken Grotesk", "Helvetica Neue", Arial, sans-serif;
  --law:"Literata", Georgia, "Times New Roman", serif;
  --r:12px; --gut:clamp(16px,4vw,40px);
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:84px}
body{margin:0;background:var(--paper);color:var(--ink);font:400 1.1875rem/1.6 var(--body);text-rendering:optimizeLegibility}
img,svg{max-width:100%}
a{color:var(--red);text-underline-offset:.18em;text-decoration-thickness:1px}
a:hover{color:var(--red-dark);text-decoration-thickness:2px}
:focus-visible{outline:3px solid var(--focus);outline-offset:3px;border-radius:4px}
h1,h2,h3{font-family:var(--display);line-height:1.08;letter-spacing:-.015em;margin:0;text-wrap:balance}
h1{font-size:clamp(2.1rem,5.2vw,3.6rem);font-weight:800}
h2{font-size:clamp(1.55rem,3.2vw,2.15rem);font-weight:800}
h3{font-size:1.28rem;font-weight:700;letter-spacing:-.005em}
p{margin:0}
.wrap{max-width:1180px;margin:0 auto;padding-inline:var(--gut)}
.skip{position:absolute;left:-999px;top:8px;background:var(--ink);color:#fff;padding:10px 14px;border-radius:8px;z-index:20}
.skip:focus{left:12px}
.ico{width:24px;height:24px;flex:none}.ico-sm{width:18px;height:18px;flex:none}.ico-inline{width:22px;height:22px;vertical-align:-3px;margin-right:10px;color:var(--red)}

/* header */
.top{position:sticky;top:env(safe-area-inset-top,0px);z-index:10;background:rgba(255,255,255,.94);backdrop-filter:saturate(1.4) blur(10px);border-bottom:1px solid var(--rule)}
.top-in{display:flex;align-items:center;justify-content:space-between;gap:16px;min-height:66px;flex-wrap:wrap}
.brand{display:inline-flex;align-items:center;text-decoration:none}
.logo{height:38px;width:auto;display:block}
@media (max-width:620px){.logo{height:32px}}
.brand:hover{color:var(--ink)}
.nav{display:flex;gap:4px;flex-wrap:wrap}
.nav a{color:var(--ink);text-decoration:none;font-weight:600;font-size:1rem;padding:10px 12px;border-radius:8px;min-height:44px;display:inline-flex;align-items:center;transition:background-color .18s ease}
.nav a:hover{background:var(--ledger)}
@media (max-width:620px){.top-in{min-height:58px;padding-block:6px}.nav{width:100%;justify-content:space-between;margin-top:-4px}.nav a{padding:8px 6px;font-size:.95rem}.top{position:static}}

/* hero */
.hero{background:var(--night);color:#F7F2E8;border-bottom:1px solid var(--night)}
.hero h1{color:#FFFFFF}
.hero-sub{color:#CBD5E4}
.hero-note{color:#9FB0C6}
.hero .find label{color:#F7F2E8}
.hero-photo{width:100%;height:auto;border-radius:14px;display:block}
.hero-in{display:grid;gap:clamp(24px,4vw,56px);padding-block:clamp(36px,6vw,80px) clamp(28px,5vw,64px);align-items:center}
@media (min-width:900px){.hero-in{grid-template-columns:minmax(0,1.05fr) minmax(0,.95fr)}}
.hero-copy{display:grid;gap:22px}
.hero-sub{font-size:clamp(1.15rem,2vw,1.35rem);color:var(--muted);max-width:40ch}
.hero-note{font-size:.95rem;color:var(--muted)}
.find{display:grid;gap:8px;max-width:620px}
.find label{font-weight:700;font-size:1rem}
.find-row{display:flex;align-items:center;gap:8px;background:#fff;border:2px solid var(--ink);border-radius:14px;padding:6px 6px 6px 14px;box-shadow:0 10px 30px -18px rgba(23,38,58,.5);flex-wrap:wrap}
.find-ico{color:var(--muted);display:flex}
.find input{flex:1 1 180px;min-width:0;border:0;outline:0;font:500 1.1rem var(--body);color:var(--ink);background:transparent;min-height:48px}
.find button{font:700 1.02rem var(--body);background:var(--red);color:#fff;border:0;border-radius:10px;min-height:48px;padding:0 18px;cursor:pointer;transition:background-color .18s ease,transform .18s ease}
.find button:hover{background:var(--red-dark)}.find button:active{transform:translateY(1px)}
@media (max-width:520px){.find button{width:100%}}
.hero-visual{display:flex;justify-content:center;align-items:center}
.hero-art{width:100%;max-width:560px;height:auto;filter:drop-shadow(0 26px 40px rgba(23,38,58,.22))}

/* bands */
.band{padding-block:clamp(56px,8vw,104px)}
.band-tint{background:var(--ledger)}
.band-ink{background:var(--night);color:#EEF2F4}
.band-ink p{color:#C9D3DC}
.band-red{background:var(--red);color:#fff;background-image:repeating-linear-gradient(135deg,rgba(255,255,255,.045) 0 2px,transparent 2px 14px)}
.two{display:grid;gap:clamp(28px,5vw,64px)}
@media (min-width:900px){.two{grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);align-items:start}}
.band-head{display:grid;gap:14px;max-width:44ch}
@media (min-width:900px){.band-head{position:sticky;top:100px}}
.band-head p,.area-head p{color:var(--muted)}
.steps{list-style:none;margin:0;padding:0;display:grid;gap:0;counter-reset:s}
.step{display:grid;grid-template-columns:52px minmax(0,1fr);gap:18px;padding-block:22px;border-top:1px solid var(--rule)}
.step:last-child{border-bottom:1px solid var(--rule)}
.step-n{font-family:var(--display);font-weight:800;font-size:1.35rem;width:44px;height:50px;display:flex;align-items:center;justify-content:center;background:var(--red);color:#fff;border-radius:9px 9px 3px 3px}
.step h3{margin-bottom:6px}
.step p{color:var(--muted)}
.step-link{display:inline-block;margin-top:8px;font-weight:600}
.topics{display:grid;gap:16px;margin-top:28px}
@media (min-width:760px){.topics{grid-template-columns:repeat(3,minmax(0,1fr))}}
.topic{display:grid;gap:10px;align-content:start;background:#fff;border:1px solid var(--rule);border-radius:var(--r);padding:24px;color:var(--ink);text-decoration:none;position:relative;transition:transform .2s ease,box-shadow .2s ease,border-color .2s ease}
.topic:hover{transform:translateY(-3px);box-shadow:0 18px 30px -22px rgba(23,38,58,.45);border-color:var(--ink);color:var(--ink)}
.topic strong{font-family:var(--display);font-size:1.35rem;line-height:1.15}
.topic>span:last-child{color:var(--muted);font-size:1.02rem}
.topic-ico{width:48px;height:44px;border-radius:9px 9px 3px 3px;display:flex;align-items:center;justify-content:center;color:#fff;background:var(--red)}
.t-report .topic-ico{background:var(--ink)}.t-lawyer .topic-ico{background:var(--hl);color:var(--ink)}
.area-head{display:grid;gap:12px;max-width:60ch;margin-bottom:28px}
.state-grid{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:repeat(auto-fill,minmax(210px,1fr));gap:8px}
.state-grid a{display:flex;justify-content:space-between;align-items:center;gap:10px;padding:12px 14px;border:1px solid var(--rule);border-radius:10px;text-decoration:none;color:var(--ink);font-weight:600;min-height:52px;transition:background-color .18s ease,border-color .18s ease}
.state-grid a:hover{background:var(--ledger);border-color:var(--ink);color:var(--ink)}
.st-tag{font-size:.78rem;font-weight:700;color:var(--muted);white-space:nowrap}
.st-tag.nf{background:var(--hl);color:var(--ink);padding:2px 7px;border-radius:5px}
.on-dark{color:#FFE14D}.on-dark:hover{color:#fff}
.band-ink h2{color:#fff;margin-bottom:16px}
.band-ink .two>div{display:grid;gap:14px}
.faq{display:grid;margin-top:24px;border-top:1px solid var(--rule)}
.narrow{max-width:820px}
details{border-bottom:1px solid var(--rule)}
summary{cursor:pointer;list-style:none;font-weight:700;font-size:1.12rem;padding:18px 40px 18px 0;position:relative;min-height:44px}
summary::-webkit-details-marker{display:none}
summary::after{content:"";position:absolute;right:6px;top:50%;width:10px;height:10px;border-right:2.5px solid var(--red);border-bottom:2.5px solid var(--red);transform:translateY(-70%) rotate(45deg);transition:transform .2s ease}
details[open] summary::after{transform:translateY(-30%) rotate(-135deg)}
details p{padding-bottom:18px;color:var(--muted);max-width:68ch}
.cta-in{display:grid;gap:16px;justify-items:start}
.cta-in p{color:#F3E3DF;max-width:52ch}
.btn-light{background:#fff;color:var(--red);font-weight:700;text-decoration:none;padding:14px 20px;border-radius:10px;min-height:48px;display:inline-flex;align-items:center;transition:transform .18s ease,box-shadow .18s ease}
.btn-light:hover{color:var(--red-dark);transform:translateY(-2px);box-shadow:0 12px 24px -14px rgba(0,0,0,.5)}

/* law quote */
.law{margin:14px 0 0;background:var(--ledger);border-radius:10px;padding:14px 16px;display:grid;gap:6px}
.law p{font-family:var(--law);font-style:italic;font-size:1.06rem;line-height:1.5;color:var(--ink)}
.law figcaption{font-size:.9rem;font-weight:600}
.law-big{background:rgba(255,255,255,.06);border:1px solid rgba(255,255,255,.14);padding:28px}
.law-big p{color:#fff;font-size:clamp(1.3rem,2.4vw,1.7rem)}
.law-big figcaption,.law-big a{color:#C9D3DC}
.law-link{margin-top:10px;font-weight:600;font-size:.98rem}

/* guide pages */
.crumbs{max-width:1180px;margin:0 auto;padding:18px var(--gut) 0}
.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:6px;font-size:.95rem;color:var(--muted)}
.crumbs li+li::before{content:"/";margin-right:6px;color:var(--rule)}
.guide{max-width:820px;padding-block:20px 72px;display:grid;gap:36px}
.guide.wide{max-width:1180px}
.guide-head{display:grid;gap:14px}
.checked{display:flex;gap:10px;align-items:flex-start;color:var(--muted);font-size:1rem}
.checked .ico-sm{color:var(--red);margin-top:4px}
.fault-tag span{display:inline-block;background:var(--hl);font-weight:700;font-size:.95rem;padding:4px 10px;border-radius:6px}
.answer{background:var(--red-tint);border-radius:var(--r);padding:clamp(20px,3vw,30px);display:grid;gap:10px}
.answer h2{font-size:1.15rem;color:var(--red)}
.answer p{font-size:1.25rem;line-height:1.55}
.block{display:grid;gap:4px}
.block>h2{margin-bottom:10px;padding-bottom:12px;border-bottom:3px solid var(--ink)}
.fact{display:grid;grid-template-columns:44px minmax(0,1fr);gap:16px;padding-block:20px;border-bottom:1px solid var(--rule)}
.fact-ico{width:44px;height:44px;border-radius:9px 9px 3px 3px;background:var(--ledger);color:var(--red);display:flex;align-items:center;justify-content:center}
.fact-body{display:grid;gap:8px}
.fact h3{font-size:1.25rem}
.more{margin-top:6px;font-weight:600}
.small{font-size:.98rem;color:var(--muted);margin-top:10px}
.plain{margin-bottom:6px}
.deadlines{margin:0;display:grid;gap:0;border-top:1px solid var(--rule)}
.dl-row{display:grid;grid-template-columns:minmax(120px,190px) minmax(0,1fr);gap:16px;padding-block:14px;border-bottom:1px solid var(--rule);align-items:baseline}
.dl-row dt{margin:0}
.dl-row mark{background:linear-gradient(transparent 12%,var(--hl) 12%,var(--hl) 88%,transparent 88%);font-family:var(--display);font-weight:800;font-size:1.45rem;font-variant-numeric:tabular-nums;padding:0 6px;color:var(--ink);box-decoration-break:clone;-webkit-box-decoration-break:clone}
.dl-row dd{margin:0;display:grid;gap:2px}
.dl-row dd a{font-size:.88rem;color:var(--muted)}
@media (max-width:520px){.dl-row{grid-template-columns:1fr;gap:4px}.fact{grid-template-columns:1fr}.fact-ico{width:38px;height:38px}}
.asklist{margin-top:18px;background:var(--ledger);border-radius:var(--r);padding:22px}
.asklist ol{margin:10px 0 0;padding-left:1.3em;display:grid;gap:8px}
.related ul{list-style:none;margin:14px 0 0;padding:0;display:grid;gap:10px}
.related a{display:flex;gap:12px;align-items:center;padding:16px 18px;border:1px solid var(--rule);border-radius:10px;text-decoration:none;color:var(--ink);font-weight:700;transition:border-color .18s ease,background-color .18s ease}
.related a:hover{border-color:var(--ink);background:var(--ledger);color:var(--ink)}
.related .ico-sm{color:var(--red)}
.sources{font-size:.98rem;color:var(--muted);display:grid;gap:8px}
.sources h2{font-size:1.25rem;color:var(--ink)}
.sources ol{padding-left:1.3em;margin:4px 0 0;display:grid;gap:6px;overflow-wrap:anywhere}
.notice{font-size:.95rem;color:var(--muted);border-top:1px solid var(--rule);padding-top:18px}
.prose{gap:18px}.prose h2{font-size:1.45rem;margin-top:14px}.prose p{max-width:68ch}
.find-inline{margin-top:4px}
.table-wrap{overflow-x:auto;border:1px solid var(--rule);border-radius:var(--r)}
table.states{border-collapse:collapse;width:100%;min-width:640px;font-size:1rem}
.states caption{text-align:left;padding:14px 16px;font-weight:700;color:var(--muted)}
.states th,.states td{padding:12px 16px;border-top:1px solid var(--rule);text-align:left;vertical-align:top}
.states thead th{background:var(--ledger);font-size:.9rem}
.states tbody tr:hover{background:#F7F9F8}

/* footer */
.foot{background:var(--night);color:#C9D3DC;padding-block:56px 40px;font-size:1rem}
.foot-in{display:grid;gap:28px}
@media (min-width:820px){.foot-in{grid-template-columns:minmax(0,1.2fr) minmax(0,1fr)}.foot-legal{grid-column:1/-1}}
.foot a{color:#fff}
.foot-brand{display:grid;gap:12px;max-width:44ch}
.brand-light,.brand-light:hover{color:#fff}
.foot-links{display:grid;gap:10px;align-content:start}
.foot-links a{text-decoration:none;min-height:32px;display:inline-flex;align-items:center}
.foot-links a:hover{text-decoration:underline}
.foot-legal{border-top:1px solid rgba(255,255,255,.14);padding-top:20px;font-size:.92rem}

/* motion */
@keyframes rise{from{opacity:0;transform:translateY(18px)}to{opacity:1;transform:none}}
@keyframes sweep{from{transform:scaleX(0)}to{transform:scaleX(1)}}
@media (prefers-reduced-motion:no-preference){
  .hero-art .card{animation:rise .7s cubic-bezier(.2,.7,.2,1) both}
  .hero-art .c3{animation-delay:.05s}.hero-art .c2{animation-delay:.18s}.hero-art .c1{animation-delay:.32s}
  .hero-art .hl{transform-box:fill-box;transform-origin:left center;animation:sweep .55s cubic-bezier(.3,.7,.2,1) .95s both}
  @supports (animation-timeline:view()){
    @keyframes lift{from{transform:translateY(14px)}to{transform:none}}
    .reveal,.band .steps .step,.state-grid li,.topic{animation:lift linear both;animation-timeline:view();animation-range:entry 0% entry 45%}
  }
}
@media (prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important}}
.ico-h{width:26px;height:26px;color:var(--red);vertical-align:-4px;margin-right:10px}
.fact{display:grid;gap:8px;padding-block:20px;border-bottom:1px solid var(--rule);grid-template-columns:none}
.has-card{grid-template-columns:minmax(0,1fr);align-items:center}
.state-card{width:220px;height:auto;filter:drop-shadow(0 14px 22px rgba(23,38,58,.18))}
@media (min-width:760px){.has-card{grid-template-columns:minmax(0,1fr) 230px;gap:28px}}
@media (max-width:759px){.state-card{width:180px}}
.art{width:100%;height:auto;border-radius:var(--r);margin-top:8px}
.art-wide{max-width:760px;margin:0 0 28px;display:block}
@media (max-width:520px){.state-card{display:none}}

.hero-in{padding-block:clamp(30px,5vw,64px) clamp(30px,5vw,64px)}
.foot .logo{height:34px}
/* claim check */
.cc-form{display:grid;gap:22px;margin-top:6px}
.cc-q{border:0;margin:0;padding:0;display:grid;gap:10px}
.cc-q legend{font-family:var(--display);font-weight:700;font-size:1.18rem;padding:0;margin-bottom:2px}
.cc-opts{display:grid;gap:8px}
@media (min-width:700px){.cc-opts{grid-template-columns:repeat(2,minmax(0,1fr))}}
.cc-opt{display:flex;gap:10px;align-items:flex-start;padding:12px 14px;border:1px solid var(--rule);border-radius:10px;cursor:pointer;background:#fff;min-height:48px;transition:border-color .16s ease,background-color .16s ease}
.cc-opt:hover{border-color:var(--ink)}
.cc-opt input{margin:4px 0 0;accent-color:var(--red);width:20px;height:20px;flex:none}
.cc-opt:has(input:checked){border-color:var(--red);background:var(--red-tint)}
.cc-form button{justify-self:start;font:700 1.05rem var(--body);background:var(--red);color:#fff;border:0;border-radius:10px;min-height:52px;padding:0 22px;cursor:pointer;transition:background-color .18s ease,transform .18s ease}
.cc-form button:hover{background:var(--red-dark)}.cc-form button:active{transform:translateY(1px)}
.cc-result{margin-top:30px;background:var(--ledger);border-radius:var(--r);padding:clamp(20px,3vw,30px);display:grid;gap:14px;scroll-margin-top:90px}
.cc-result h3{font-size:1.5rem}.cc-result h4{font-family:var(--display);font-size:1.2rem;margin-top:8px}
.cc-lede{color:var(--muted)}
.cc-rows{display:grid;gap:12px}
.cc-row{display:grid;grid-template-columns:minmax(120px,170px) minmax(0,1fr);gap:16px;align-items:baseline;background:#fff;border-radius:10px;padding:16px}
@media (max-width:560px){.cc-row{grid-template-columns:1fr;gap:6px}}
.cc-amt{font-family:var(--display);font-weight:800;font-size:1.9rem;font-variant-numeric:tabular-nums;color:var(--ink);background:linear-gradient(transparent 14%,var(--hl) 14%,var(--hl) 86%,transparent 86%);padding:0 6px;justify-self:start}
.cc-src{font-size:.85rem;color:var(--muted);margin-top:4px}
.cc-note{font-size:.95rem;color:var(--muted)}
.cc-rules{list-style:none;margin:0;padding:0;display:grid;gap:14px}
.cc-rules li{background:#fff;border-radius:10px;padding:16px}
.sponsor{background:#fff;border:2px dashed var(--rule);border-radius:var(--r);padding:20px;display:grid;gap:8px;margin-top:8px}
.sponsor-label{font-size:.8rem;font-weight:700;color:var(--muted)}
.sponsor h4{font-family:var(--display);font-size:1.3rem}
table.naic{border-collapse:collapse;width:100%;min-width:420px;font-size:1rem}
.naic caption{text-align:left;padding:14px 16px;color:var(--muted);font-size:.92rem}
.naic th,.naic td{padding:12px 16px;border-top:1px solid var(--rule);text-align:left}
.naic td.n{text-align:right;font-variant-numeric:tabular-nums;font-weight:700;white-space:nowrap}
.t-worth .topic-ico{background:var(--ledger-2);color:var(--red)}
@media (min-width:760px){.topics{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (min-width:1080px){.topics{grid-template-columns:repeat(4,minmax(0,1fr))}}