:root {
  --ink: #0f172a;
  --muted: #64748b;
  --paper: #ffffff;
  --line: #e2e8f0;
  --brand: #14bc48;
  --brand-ink: #076629;
  --soft: #e8faed;
  --r: 16px;
  --sh: 0 12px 28px rgba(15, 23, 42, .06);
}

* { box-sizing: border-box; }
html, body { height: 100%; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: "Inter", system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif;
  line-height: 1.8;
  -webkit-text-size-adjust: 100%;
}

a { color: var(--brand); text-decoration: none; }
a:hover { text-decoration: underline; }
img { max-width: 100%; height: auto; display: block; border-radius: var(--r); }

/* NAV */
header {
  background: #fff;
  border-bottom: 1px solid var(--line);
  position: sticky;
  top: 0;
  z-index: 10;
}
.c4489ed133c {
  width: min(1140px, 94%);
  margin: 0 auto;
  display: flex;
  gap: .6rem;
  justify-content: space-between;
  align-items: center;
  padding: .8rem 0;
  flex-wrap: wrap;
}
.c4489ed133c a {
  padding: .5rem .85rem;
  border-radius: 999px;
}
.c4489ed133c a:hover {
  background: var(--soft);
  text-decoration: none;
}

/* HERO */
.c3477a0305f {
  background: linear-gradient(120deg, var(--soft), #fff 65%);
  border-bottom: 1px solid var(--line);
}
.c3477a0305f .cfa00163ffb {
  width: min(1140px, 94%);
  margin: 0 auto;
  display: grid;
  grid-template-columns: 1.1fr .9fr;
  gap: 1.2rem;
  align-items: center;
  padding: 1.6rem 0;
}
.c3477a0305f h1 {
  font-size: clamp(1.8rem, 3.2vw, 2.5rem);
  margin-bottom: .4rem;
}
.c3477a0305f p.lead {
  color: var(--muted);
  max-width: 640px;
}

/* MAIN SECTIONS */
.main-wrap {
  width: min(1140px, 94%);
  margin: 0 auto;
  padding: 1.4rem 0;
}
.section {
  margin-bottom: 1.4rem;
}
.zigzag {
  display: grid;
  grid-template-columns: 1.05fr .95fr;
  gap: 1.3rem;
  align-items: center;
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 18px;
  padding: 1rem;
  box-shadow: var(--sh);
}
.zigzag.reverse {
  grid-template-columns: .95fr 1.05fr;
}
h2 {
  font-size: clamp(1.2rem, 2.5vw, 1.6rem);
  margin-top: 0;
}
.c4f9f6f63bd {
  display: inline-block;
  background: var(--soft);
  color: var(--brand-ink);
  padding: .2rem .6rem;
  border-radius: 999px;
  font-size: .75rem;
  font-weight: 500;
}
.cards {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(250px,1fr));
  gap: 1rem;
}
.c36aae9cc26 {
  background: #fff;
  border: 1px solid var(--line);
  border-radius: 16px;
  padding: 1rem;
  box-shadow: var(--sh);
}
.timeline {
  list-style: none;
  margin: .4rem 0 0;
  padding: 0;
}
.timeline li {
  position: relative;
  padding-left: 1.4rem;
  margin: .4rem 0;
}
.timeline li::before {
  content: "";
  position: absolute;
  left: .25rem;
  top: .6rem;
  width: .5rem;
  height: .5rem;
  border-radius: 999px;
  background: var(--brand);
}

/* CONTACT FORM (dùng chung) */
button, input, textarea, select { font: inherit; }
.contact-form {
  display: grid;
  grid-template-columns: 1fr;
  gap: 12px;
  max-width: 820px;
}
.contact-form .row-2 {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 12px;
}
.contact-form input,
.contact-form textarea {
  width: 100%;
  padding: .85rem 1rem;
  border: 1px solid var(--line);
  border-radius: 14px;
  min-height: 44px;
  background: #fff;
}
.contact-form textarea { resize: vertical; }
.contact-form button {
  width: auto;
  justify-self: start;
  padding: .95rem 1.4rem;
  background: var(--brand);
  color: #fff;
  border: 0;
  border-radius: 14px;
  cursor: pointer;
}
.contact-form button:hover {
  background: var(--brand-ink);
}

/* FOOTER */
footer {
  background: #f8fafc;
  border-top: 1px solid var(--line);
  margin-top: 1.2rem;
}
.footer-wrap {
  width: min(1140px,94%);
  margin: 0 auto;
  padding: 1.1rem 0;
}
.footer-grid {
  display: grid;
  grid-template-columns: 1fr;
  gap: 1rem;
}
.footer-col .small {
  color: var(--muted);
}
.footer-col a { color: var(--ink); }
.footer-col a:hover { color: var(--brand-ink); }

/* RESPONSIVE */
@media (max-width: 950px) {
  .c3477a0305f .cfa00163ffb {
    grid-template-columns: 1fr;
    text-align: center;
  }
  .zigzag, .zigzag.reverse {
    grid-template-columns: 1fr;
  }
}
@media (max-width: 640px) {
  .c4489ed133c { justify-content: center; }
  .contact-form .row-2 {
    grid-template-columns: 1fr;
  }
  .cards { grid-template-columns: 1fr; }
}

.identity-label,.status-line,.footer-col .status-line,.timeline strong,.section strong,.c3477a0305f strong{color:var(--brand);font-weight:700}
.c4f9f6f63bd,nav .active{color:var(--brand);background:var(--soft);font-weight:700}
.identity-lockup{display:flex;align-items:center;gap:.65rem;flex-wrap:wrap}
.identity-label{font-size:.88rem;line-height:1.35}
.status-line{display:block;margin:.25rem 0}
@media(max-width:640px){.identity-lockup{justify-content:center}.c4489ed133c nav{display:flex;flex-wrap:wrap;justify-content:center}}

a,.identity-label,.status-line,.footer-col .status-line,.timeline strong,.section strong,.c3477a0305f strong,.c4f9f6f63bd,nav .active{color:var(--brand-ink)}
nav .active,.c4f9f6f63bd{box-shadow:inset 0 -3px var(--brand)}
.contact-form button{color:#121a18;font-weight:700}
.contact-form button:hover{background:var(--brand-ink);color:#fff}

/* F01 reference: secondary pages use the orange accent of the original stylesheet. */
:root.inner-theme {
  --brand: #ea580c;
  --brand-ink: #c2410c;
  --soft: #fff4ec;
}
.inner-theme nav a { color: var(--brand); }
.inner-theme .contact-form button { color: white; }

/* Clear emphasis across all legal branches and all page-specific accent palettes */
.identity-label{font-weight:900;letter-spacing:.005em}
.identity-lockup img{border-radius:0;max-height:74px;object-fit:contain}
.section h2,.section h3,.main-wrap h1{font-weight:850;letter-spacing:-.025em}
.irs-notice{width:min(1140px,94%);margin:auto;padding:.65rem 0 1rem;color:var(--brand-ink);font-weight:800}
.irs-notice:empty{display:none}
nav a.active{font-weight:800;border:2px solid var(--brand);color:var(--brand-ink)}
nav a:hover{background:var(--soft);color:var(--brand-ink)}