/* =========================================================
   TOKENS — identical values to the shared SA Hedge Fund system,
   scoped to .tax-planning-root so nothing leaks into, or is
   overridden by, the host application's own CSS variables.
   ========================================================= */
.tax-planning-root{
  --navy:#0B1F33; --navy-deep:#071523; --navy-raise:#112A44;
  --gold:#C9A24D; --gold-dim:rgba(201,162,77,0.28); --gold-dark:#9A7A34;
  --cream:#F3EFE7; --neutral:#F3F1ED;
  --on-navy:#F3EFE7; --on-navy-mute:#9FAFC2;
  --on-cream:#0B1F33; --on-cream-mute:#5A6579;
  --good:#5B8A6B; --warn:#B5502E;
  --max:1220px; --gutter:clamp(20px,4vw,48px); --read:720px;
}
.tax-planning-root, .tax-planning-root *{ box-sizing:border-box; }
.tax-planning-root{ background:var(--cream); color:var(--on-cream); font-family:'Inter',sans-serif; -webkit-font-smoothing:antialiased; }
.tax-planning-root h1, .tax-planning-root h2, .tax-planning-root h3, .tax-planning-root h4, .tax-planning-root .serif{ font-family:'Playfair Display',serif; font-weight:600; margin:0; }
.tax-planning-root p{ margin:0; }
.tax-planning-root a{ color:inherit; text-decoration:none; }
.tax-planning-root ::selection{ background:var(--gold); color:var(--navy-deep); }
.tax-planning-wrap{ max-width:var(--max); margin:0 auto; padding:0 var(--gutter); }

.skip-link{ position:absolute; left:-9999px; top:0; z-index:200; background:var(--gold); color:var(--navy-deep); padding:12px 20px; font-size:0.85rem; font-weight:600; }
.skip-link:focus{ left:16px; top:16px; }
a:focus-visible, button:focus-visible, summary:focus-visible, select:focus-visible, input:focus-visible{ outline:2px solid var(--gold); outline-offset:3px; }

.tax-planning-eyebrow{ display:inline-flex; align-items:center; gap:10px; font-size:0.74rem; letter-spacing:0.16em; text-transform:uppercase; color:var(--gold-dark); margin-bottom:20px; }
.tax-planning-eyebrow::before{ content:''; width:24px; height:1px; background:var(--gold-dark); }
.tax-planning-eyebrow-light{ color:var(--gold); }
.tax-planning-eyebrow-light::before{ background:var(--gold); }

.tax-planning-btn{ display:inline-flex; align-items:center; gap:10px; min-height:48px; padding:0 26px; font-size:0.86rem; letter-spacing:0.02em; transition:all .25s ease; border:1px solid transparent; cursor:pointer; font-family:'Inter',sans-serif; background:none; }
.tax-planning-btn-primary{ background:var(--gold); color:var(--navy-deep); font-weight:500; }
.tax-planning-btn-primary:hover{ background:#dcb769; }
.tax-planning-btn-line{ border-bottom:1px solid rgba(11,31,51,0.25); padding:0 0 4px; color:var(--on-cream); }
.tax-planning-btn-line:hover{ border-color:var(--gold-dark); color:var(--gold-dark); }
.tax-planning-btn-line-light{ border-color:rgba(243,239,231,0.35); color:var(--on-navy); }
.tax-planning-btn-line-light:hover{ color:var(--gold); border-color:var(--gold); }
.tax-planning-btn:hover .tax-planning-arrow{ transform:translateX(3px); }
.tax-planning-arrow{ transition:transform .25s ease; display:inline-block; }
.tax-planning-section-head{ max-width:660px; }
.tax-planning-section-head h2{ font-size:clamp(1.5rem,2.8vw,2.05rem); }
.tax-planning-lede{ font-size:1rem; line-height:1.75; color:var(--on-cream-mute); max-width:64ch; margin-top:16px; }

/* ---------- nav (sitewide shared component, unprefixed by design) ---------- */
.nav{ position:sticky; top:0; z-index:60; background:rgba(7,21,35,0.94); backdrop-filter:blur(10px); border-bottom:1px solid rgba(201,162,77,0.18); color:#F3EFE7; }
.nav-inner{ display:flex; align-items:center; justify-content:space-between; max-width:1220px; margin:0 auto; padding:18px clamp(20px,4vw,48px); min-height:64px; }
.logo{ display:flex; align-items:center; gap:10px; font-family:'Playfair Display',serif; font-size:1.05rem; letter-spacing:0.01em; color:#F3EFE7; }
.logo .idx{ font-family:'Inter',sans-serif; font-size:0.7rem; color:#C9A24D; letter-spacing:0.1em; border:1px solid rgba(201,162,77,0.28); padding:3px 7px; }
.nav-links{ display:flex; align-items:center; gap:clamp(16px,2.6vw,32px); }
.nav-links a{ font-size:0.78rem; letter-spacing:0.05em; text-transform:uppercase; color:#9FAFC2; position:relative; padding:4px 0; white-space:nowrap; }
.nav-links a::after{ content:''; position:absolute; left:0; bottom:-2px; width:0; height:1px; background:#C9A24D; transition:width .25s ease; }
.nav-links a:hover{ color:#F3EFE7; }
.nav-links a:hover::after{ width:100%; }
.nav-links a[aria-current="page"]{ color:#C9A24D; }
.nav-links a[aria-current="page"]::after{ width:100%; }
.nav-links .nav-cta{ text-transform:none; letter-spacing:0.02em; border:1px solid rgba(201,162,77,0.28); padding:10px 18px; color:#C9A24D; min-height:44px; display:inline-flex; align-items:center; }
.nav-links .nav-cta:hover{ background:#C9A24D; color:#071523; }
.nav-links .nav-cta::after{ display:none; }
.nav-burger{ display:none; width:44px; height:44px; border:1px solid rgba(201,162,77,0.3); background:none; align-items:center; justify-content:center; cursor:pointer; flex-direction:column; gap:5px; }
.nav-burger span{ width:18px; height:1px; background:#C9A24D; display:block; transition:transform .25s ease, opacity .25s ease; }
.nav-burger[aria-expanded="true"] span:nth-child(1){ transform:translateY(6px) rotate(45deg); }
.nav-burger[aria-expanded="true"] span:nth-child(2){ opacity:0; }
.nav-burger[aria-expanded="true"] span:nth-child(3){ transform:translateY(-6px) rotate(-45deg); }
.mobile-drawer{ display:none; flex-direction:column; gap:2px; background:#071523; border-bottom:1px solid rgba(201,162,77,0.18); padding:8px clamp(20px,4vw,48px) 20px; }
.mobile-drawer.open{ display:flex; }
.mobile-drawer a{ padding:14px 4px; font-size:0.95rem; border-bottom:1px solid rgba(201,162,77,0.1); min-height:44px; display:flex; align-items:center; color:#F3EFE7; }
.mobile-drawer a[aria-current="page"]{ color:#C9A24D; }
.mobile-drawer .m-cta{ color:#C9A24D; font-weight:500; }

/* ---------- breadcrumb trail (page-specific class, mirrors schema above) ---------- */
.tax-planning-crumbs{ background:var(--navy-deep); border-bottom:1px solid rgba(201,162,77,0.14); }
.tax-planning-crumbs ol{ list-style:none; display:flex; flex-wrap:wrap; align-items:center; gap:8px; margin:0; padding:12px var(--gutter); max-width:var(--max); margin:0 auto; font-size:0.76rem; color:var(--on-navy-mute); }
.tax-planning-crumbs a{ color:var(--on-navy-mute); }
.tax-planning-crumbs a:hover{ color:var(--gold); }
.tax-planning-crumbs li[aria-current]{ color:var(--gold); }
.tax-planning-crumbs li:not(:last-child)::after{ content:'/'; margin-left:8px; color:rgba(159,175,194,0.4); }

/* ---------- footer (sitewide shared component, unprefixed by design) ---------- */
footer{ border-top:1px solid rgba(201,162,77,0.18); padding:clamp(32px,5vw,48px) 0; background:#071523; color:#F3EFE7; }
.footer-inner{ display:flex; justify-content:space-between; align-items:center; flex-wrap:wrap; gap:20px; }
.footer-inner .fmark{ font-family:'Playfair Display',serif; font-size:0.95rem; }
.footer-links{ display:flex; gap:clamp(16px,3vw,28px); flex-wrap:wrap; }
.footer-links a{ font-size:0.78rem; color:#9FAFC2; }
.footer-links a:hover{ color:#C9A24D; }
.footer-links a[aria-current="page"]{ color:#C9A24D; }
.footer-fine{ font-size:0.74rem; color:rgba(159,175,194,0.5); margin-top:20px; text-align:center; }
.wrap{ max-width:1220px; margin:0 auto; padding:0 clamp(20px,4vw,48px); }

.reveal{ opacity:0; transform:translateY(16px); transition:opacity .7s ease, transform .7s ease; }
.reveal.in{ opacity:1; transform:none; }
@media (prefers-reduced-motion: reduce){ .reveal{ opacity:1; transform:none; transition:none; } }

/* Reusable low-opacity background texture: gold-on-navy for dark
   sections, navy-on-cream/neutral for light ones. Decorative,
   aria-hidden, never sits above readable text. */
.tax-planning-art-dark{ position:absolute; inset:0; pointer-events:none; }
.tax-planning-art-light{ position:absolute; inset:0; pointer-events:none; z-index:0; }

/* =========================================================
   01 HERO — premium editorial photograph on one side (per
   brief: analysis → decision → structure, never a literal tax
   graphic), thin-line Decision → Structure → Tax → After-Tax
   Capital diagram beneath the copy.
   ========================================================= */
.tax-planning-hero{ position:relative; background:var(--navy); color:var(--on-navy); padding:clamp(56px,8vw,92px) 0 0; overflow:hidden; }
.tax-planning-hero-grid{ position:relative; display:grid; grid-template-columns:1.05fr 0.95fr; gap:clamp(32px,5vw,56px); align-items:center; max-width:var(--max); margin:0 auto; padding:0 var(--gutter) clamp(48px,6vw,64px); }
.tax-planning-hero h1{ font-size:clamp(2.1rem,4.2vw,3.1rem); line-height:1.15; letter-spacing:-0.01em; margin-bottom:20px; }
.tax-planning-hero-statement{ font-size:1.12rem; line-height:1.62; color:var(--on-navy); max-width:50ch; margin-bottom:16px; font-style:italic; font-family:'Playfair Display',serif; font-weight:500; }
.tax-planning-hero-sub{ font-size:0.98rem; line-height:1.8; color:var(--on-navy-mute); max-width:56ch; margin-bottom:34px; }
.tax-planning-hero-actions{ display:flex; gap:20px; flex-wrap:wrap; }
.tax-planning-hero-photo{ position:relative; aspect-ratio:4/5; overflow:hidden; }
.tax-planning-hero-photo img{ width:100%; height:100%; object-fit:cover; display:block; filter:grayscale(15%); }
.tax-planning-hero-photo::after{ content:''; position:absolute; inset:0; background:linear-gradient(180deg, rgba(7,21,35,0.05), rgba(7,21,35,0.35)); }
.tax-planning-hero-photo-cap{ position:absolute; left:0; right:0; bottom:0; padding:14px 18px; font-size:0.72rem; letter-spacing:0.06em; text-transform:uppercase; color:var(--on-navy-mute); background:linear-gradient(0deg, rgba(7,21,35,0.85), transparent); }
.tax-planning-hero-strip{ position:relative; border-top:1px solid rgba(201,162,77,0.16); background:var(--navy-deep); padding:clamp(22px,3vw,30px) 0; }
.tax-planning-hero-flow{ display:flex; align-items:center; justify-content:center; gap:6px; flex-wrap:wrap; max-width:1080px; margin:0 auto; }
.tax-planning-hero-node{ font-size:0.8rem; color:var(--on-navy-mute); padding:8px 14px; border:1px solid rgba(201,162,77,0.16); }
.tax-planning-hero-node.is-emphasis{ color:var(--gold); border-color:rgba(201,162,77,0.4); }
.tax-planning-hero-sep{ color:rgba(159,175,194,0.35); display:flex; align-items:center; }
.tax-planning-hero-sep svg{ width:13px; height:13px; }

/* =========================================================
   02 WHY TAX PLANNING MATTERS — light, faint watermark.
   ========================================================= */
.tax-planning-why{ position:relative; overflow:hidden; padding:clamp(64px,9vw,104px) 0; }
.tax-planning-why-grid{ position:relative; display:grid; grid-template-columns:1.05fr 0.95fr; gap:clamp(40px,5vw,64px); align-items:start; max-width:1120px; margin:0 auto; }
.tax-planning-why-copy p{ font-size:1rem; line-height:1.85; color:var(--on-cream-mute); margin-top:16px; max-width:56ch; }
.tax-planning-why-note{ margin-top:20px; font-family:'Playfair Display',serif; font-style:italic; font-size:1.02rem; line-height:1.6; color:var(--on-cream); background:#fff; border:1px solid rgba(11,31,51,0.1); padding:20px 22px; }
.tax-planning-why-list{ list-style:none; margin:0; padding:0; border-top:1px solid rgba(11,31,51,0.12); }
.tax-planning-why-list li{ padding:16px 2px; font-size:0.9rem; line-height:1.6; color:var(--on-cream); border-bottom:1px solid rgba(11,31,51,0.12); }
.tax-planning-why-list li span{ display:block; font-size:0.7rem; letter-spacing:0.08em; text-transform:uppercase; color:var(--gold-dark); margin-bottom:4px; }

/* =========================================================
   03 THE TAX DECISION — signature dark section, horizontal
   flow: Financial Decision → Ownership/Structure → Timing →
   Tax Consequence → After-Tax Capital → Review.
   ========================================================= */
.tax-planning-decision{ position:relative; overflow:hidden; background:var(--navy); color:var(--on-navy); padding:clamp(72px,10vw,116px) 0; }
.tax-planning-decision-art{ position:absolute; inset:0; opacity:0.07; pointer-events:none; }
.tax-planning-decision .tax-planning-section-head{ position:relative; margin:0 auto clamp(48px,6vw,60px); text-align:center; max-width:660px; }
.tax-planning-decision .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-decision h2{ color:var(--on-navy); }
.tax-planning-decision-grid{ position:relative; display:flex; gap:clamp(8px,1.4vw,16px); max-width:1180px; margin:0 auto; flex-wrap:wrap; }
.tax-planning-decision-step{ flex:1 1 calc(16.66% - 14px); min-width:150px; position:relative; padding-top:40px; }
.tax-planning-decision-step::before{ content:''; position:absolute; top:13px; left:0; right:0; height:1px; background:rgba(201,162,77,0.2); }
.tax-planning-decision-step:first-child::before{ left:50%; }
.tax-planning-decision-step:last-child::before{ right:50%; }
.tax-planning-decision-marker{ position:absolute; top:0; left:50%; transform:translateX(-50%); width:28px; height:28px; border-radius:50%; background:var(--navy-deep); border:1px solid var(--gold-dim); color:var(--gold); display:flex; align-items:center; justify-content:center; }
.tax-planning-decision-marker svg{ width:13px; height:13px; }
.tax-planning-decision-step h3{ text-align:center; font-size:0.86rem; margin-bottom:6px; color:var(--on-navy); }
.tax-planning-decision-step p{ text-align:center; font-size:0.76rem; line-height:1.5; color:var(--on-navy-mute); }

/* =========================================================
   04 OUR TAX PLANNING FRAMEWORK — intellectual centre of the
   page, six-stage signature methodology.
   ========================================================= */
.tax-planning-framework{ position:relative; overflow:hidden; padding:clamp(68px,10vw,112px) 0; }
.tax-planning-framework-art{ position:absolute; inset:0; opacity:0.06; pointer-events:none; }
.tax-planning-framework .tax-planning-section-head{ position:relative; margin:0 auto clamp(48px,6vw,60px); text-align:center; max-width:660px; }
.tax-planning-framework .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-steps{ position:relative; display:flex; gap:clamp(10px,1.6vw,18px); max-width:1120px; margin:0 auto; flex-wrap:wrap; }
.tax-planning-step{ flex:1 1 calc(16.66% - 15px); min-width:150px; position:relative; padding-top:40px; }
.tax-planning-step::before{ content:''; position:absolute; top:13px; left:0; right:0; height:1px; background:rgba(11,31,51,0.16); }
.tax-planning-step:first-child::before{ left:50%; }
.tax-planning-step:last-child::before{ right:50%; }
.tax-planning-step-marker{ position:absolute; top:0; left:50%; transform:translateX(-50%); width:28px; height:28px; border-radius:50%; background:var(--navy); color:var(--gold); display:flex; align-items:center; justify-content:center; font-size:0.76rem; font-weight:600; font-family:'Playfair Display',serif; }
.tax-planning-step-icon{ width:40px; height:40px; border-radius:50%; border:1px solid var(--gold-dim); color:var(--gold-dark); display:flex; align-items:center; justify-content:center; margin:0 auto 12px; background:#fff; }
.tax-planning-step-icon svg{ width:17px; height:17px; }
.tax-planning-step h3{ text-align:center; font-size:0.9rem; margin-bottom:7px; }
.tax-planning-step p{ text-align:center; font-size:0.78rem; line-height:1.5; color:var(--on-cream-mute); }

/* =========================================================
   05 WHAT TAX PLANNING SHOULD CONSIDER — eight-card grid,
   neutral, conceptual (never a list of tax rules).
   ========================================================= */
.tax-planning-considerations{ background:var(--neutral); padding:clamp(64px,9vw,104px) 0; }
.tax-planning-considerations .tax-planning-section-head{ margin:0 auto clamp(44px,5.5vw,56px); text-align:center; max-width:660px; }
.tax-planning-considerations .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-considerations-grid{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:rgba(11,31,51,0.1); border:1px solid rgba(11,31,51,0.1); max-width:1160px; margin:0 auto; }
.tax-planning-consideration-card{ background:#fff; padding:clamp(22px,2.4vw,26px); }
.tax-planning-consideration-icon{ width:38px; height:38px; border-radius:50%; border:1px solid var(--gold-dim); color:var(--gold-dark); display:flex; align-items:center; justify-content:center; margin-bottom:14px; }
.tax-planning-consideration-icon svg{ width:16px; height:16px; }
.tax-planning-consideration-card h3{ font-size:0.9rem; margin-bottom:7px; }
.tax-planning-consideration-card p{ font-size:0.8rem; line-height:1.55; color:var(--on-cream-mute); }

/* =========================================================
   06 COMMON TAX PLANNING GAPS — light, eight cards.
   ========================================================= */
.tax-planning-gaps{ padding:clamp(64px,9vw,104px) 0; }
.tax-planning-gaps .tax-planning-section-head{ margin:0 auto clamp(44px,5.5vw,56px); text-align:center; max-width:660px; }
.tax-planning-gaps .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-gaps-grid{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:rgba(11,31,51,0.1); border:1px solid rgba(11,31,51,0.1); max-width:1160px; margin:0 auto; }
.tax-planning-gap-card{ background:#fff; padding:clamp(22px,2.4vw,26px); }
.tax-planning-gap-card h3{ font-size:0.88rem; margin-bottom:8px; }
.tax-planning-gap-card p{ font-size:0.8rem; line-height:1.55; color:var(--on-cream-mute); }
.tax-planning-gap-card.is-scope{ background:var(--navy); }
.tax-planning-gap-card.is-scope h3{ color:var(--gold); }
.tax-planning-gap-card.is-scope p{ color:var(--on-navy-mute); }

/* =========================================================
   07 PRE-TAX VS AFTER-TAX THINKING — strong conceptual dark
   section, no numerical examples per brief.
   ========================================================= */
.tax-planning-aftertax{ position:relative; overflow:hidden; background:var(--navy); color:var(--on-navy); padding:clamp(72px,10vw,116px) 0; }
.tax-planning-aftertax-art{ position:absolute; inset:0; opacity:0.07; pointer-events:none; }
.tax-planning-aftertax .tax-planning-wrap{ position:relative; max-width:900px; text-align:center; }
.tax-planning-aftertax h2{ color:var(--on-navy); font-size:clamp(1.5rem,3vw,2rem); line-height:1.35; margin-bottom:clamp(40px,5vw,48px); }
.tax-planning-aftertax-flow{ display:flex; align-items:center; justify-content:center; gap:6px; flex-wrap:wrap; margin:0 auto clamp(40px,5vw,48px); }
.tax-planning-aftertax-node{ font-size:0.86rem; color:var(--on-navy); background:var(--navy-deep); border:1px solid rgba(201,162,77,0.22); padding:11px 18px; }
.tax-planning-aftertax-sep{ color:rgba(159,175,194,0.4); display:flex; align-items:center; }
.tax-planning-aftertax-sep svg{ width:14px; height:14px; }
.tax-planning-aftertax-copy{ font-size:1rem; line-height:1.85; color:var(--on-navy-mute); max-width:66ch; margin:0 auto clamp(32px,4vw,40px); }
.tax-planning-aftertax-statement{ background:var(--navy-deep); border:1px solid rgba(201,162,77,0.24); padding:clamp(26px,3.2vw,34px); max-width:600px; margin:0 auto; }
.tax-planning-aftertax-statement p{ font-family:'Playfair Display',serif; font-style:italic; font-size:1.14rem; line-height:1.5; color:var(--gold); }

/* =========================================================
   08 OUR PERSPECTIVE — brand-statement section, cream.
   ========================================================= */
.tax-planning-perspective{ padding:clamp(64px,9vw,104px) 0; }
.tax-planning-perspective .tax-planning-wrap{ max-width:820px; }
.tax-planning-perspective-body p{ font-size:1.02rem; line-height:1.85; color:var(--on-cream-mute); margin-top:16px; max-width:70ch; }
.tax-planning-perspective-closing{ margin-top:28px; font-family:'Playfair Display',serif; font-style:italic; font-size:1.16rem; line-height:1.5; color:var(--on-cream); border-left:3px solid var(--gold-dark); padding-left:22px; }

/* =========================================================
   09 WHO TAX PLANNING IS FOR — neutral, four audience groups.
   ========================================================= */
.tax-planning-audience{ background:var(--neutral); padding:clamp(64px,9vw,104px) 0; }
.tax-planning-audience .tax-planning-section-head{ margin:0 auto clamp(44px,5.5vw,56px); text-align:center; max-width:660px; }
.tax-planning-audience .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-audience-grid{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:rgba(11,31,51,0.1); border:1px solid rgba(11,31,51,0.1); max-width:1160px; margin:0 auto; }
.tax-planning-audience-card{ background:#fff; padding:clamp(24px,2.6vw,28px); }
.tax-planning-audience-icon{ width:38px; height:38px; border-radius:50%; background:var(--navy); color:var(--gold); display:flex; align-items:center; justify-content:center; margin-bottom:14px; }
.tax-planning-audience-icon svg{ width:16px; height:16px; }
.tax-planning-audience-card h3{ font-size:0.94rem; margin-bottom:8px; }
.tax-planning-audience-card p{ font-size:0.82rem; line-height:1.6; color:var(--on-cream-mute); }
.tax-planning-audience-note{ text-align:center; font-family:'Playfair Display',serif; font-style:italic; font-size:1rem; color:var(--on-cream-mute); max-width:600px; margin:clamp(36px,4.5vw,44px) auto 0; }

/* =========================================================
   10 HOW WE WORK — five-step process + explicit scope
   boundary statement.
   ========================================================= */
.tax-planning-process{ padding:clamp(64px,9vw,104px) 0; }
.tax-planning-process .tax-planning-section-head{ margin:0 auto clamp(48px,6vw,56px); text-align:center; max-width:660px; }
.tax-planning-process .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-process-flow{ display:flex; align-items:center; justify-content:center; gap:6px; flex-wrap:wrap; max-width:900px; margin:0 auto clamp(48px,6vw,56px); }
.tax-planning-process-node{ font-size:0.86rem; color:var(--on-cream); background:#fff; border:1px solid rgba(11,31,51,0.14); padding:11px 18px; }
.tax-planning-process-sep{ color:rgba(11,31,51,0.25); display:flex; align-items:center; }
.tax-planning-process-sep svg{ width:14px; height:14px; }
.tax-planning-process-grid{ display:grid; grid-template-columns:repeat(5,1fr); gap:1px; background:rgba(11,31,51,0.1); border:1px solid rgba(11,31,51,0.1); max-width:1160px; margin:0 auto clamp(40px,5vw,48px); }
.tax-planning-process-card{ background:#fff; padding:clamp(20px,2.2vw,24px); }
.tax-planning-process-card h3{ font-size:0.86rem; margin-bottom:7px; }
.tax-planning-process-card p{ font-size:0.78rem; line-height:1.55; color:var(--on-cream-mute); }
.tax-planning-scope{ max-width:760px; margin:0 auto; background:var(--neutral); border-left:3px solid var(--gold-dark); padding:clamp(22px,2.6vw,28px); display:flex; gap:14px; align-items:flex-start; }
.tax-planning-scope svg{ flex:none; width:18px; height:18px; color:var(--gold-dark); margin-top:2px; }
.tax-planning-scope p{ font-size:0.88rem; line-height:1.7; color:var(--on-cream-mute); }

/* =========================================================
   11 RELATED RESEARCH — placeholder cards, "Coming Soon".
   ========================================================= */
.tax-planning-research{ background:var(--neutral); padding:clamp(64px,9vw,104px) 0; }
.tax-planning-research .tax-planning-section-head{ margin:0 0 clamp(12px,1.6vw,16px); }
.tax-planning-research-note{ font-size:0.86rem; color:var(--on-cream-mute); margin-bottom:clamp(36px,4.5vw,48px); max-width:62ch; }
.tax-planning-research-grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:1px; background:rgba(11,31,51,0.1); border:1px solid rgba(11,31,51,0.1); }
.tax-planning-research-card{ background:#fff; padding:clamp(22px,2.6vw,26px); display:flex; flex-direction:column; }
.tax-planning-research-card .tax-planning-tag{ font-size:0.68rem; letter-spacing:0.1em; text-transform:uppercase; color:var(--gold-dark); margin-bottom:12px; }
.tax-planning-research-card h3{ font-size:0.92rem; line-height:1.4; margin-bottom:10px; color:var(--on-cream-mute); }
.tax-planning-research-card p{ font-size:0.8rem; line-height:1.6; color:var(--on-cream-mute); flex:1; margin-bottom:14px; }
.tax-planning-soon{ font-size:0.72rem; font-weight:600; letter-spacing:0.05em; text-transform:uppercase; color:var(--on-cream-mute); display:inline-flex; align-items:center; gap:6px; width:fit-content; }
.tax-planning-soon::before{ content:''; width:6px; height:6px; border-radius:50%; background:var(--on-cream-mute); }

/* =========================================================
   12 FAQ
   ========================================================= */
.tax-planning-faq{ padding:clamp(64px,9vw,104px) 0; }
.tax-planning-faq .tax-planning-wrap{ max-width:var(--read); }
.tax-planning-faq .tax-planning-section-head{ margin-bottom:clamp(36px,5vw,48px); }
.tax-planning-faq-list{ border-top:1px solid rgba(11,31,51,0.12); }
.tax-planning-faq-item{ border-bottom:1px solid rgba(11,31,51,0.12); }
.tax-planning-faq-item summary{ list-style:none; cursor:pointer; display:flex; align-items:center; justify-content:space-between; gap:20px; padding:20px 2px; font-size:0.98rem; font-weight:500; color:var(--on-cream); }
.tax-planning-faq-item summary::-webkit-details-marker{ display:none; }
.tax-planning-faq-item[open] .tax-planning-chevron{ transform:rotate(180deg); }
.tax-planning-chevron{ transition:transform .25s ease; color:var(--gold-dark); flex:none; }
.tax-planning-faq-item p{ font-size:0.94rem; line-height:1.72; color:var(--on-cream-mute); max-width:66ch; padding:0 2px 20px; }

/* =========================================================
   13 RELATED PRESERVE SERVICES
   ========================================================= */
.tax-planning-related{ background:var(--neutral); padding:clamp(64px,9vw,104px) 0; }
.tax-planning-related .tax-planning-section-head{ margin:0 auto clamp(44px,5.5vw,56px); text-align:center; max-width:660px; }
.tax-planning-related .tax-planning-eyebrow{ justify-content:center; }
.tax-planning-related-grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:14px; max-width:1000px; margin:0 auto; }
.tax-planning-related-card{ background:#fff; border:1px solid rgba(11,31,51,0.12); padding:clamp(26px,3vw,32px); display:flex; flex-direction:column; }
.tax-planning-related-card h3{ font-size:1rem; margin-bottom:10px; }
.tax-planning-related-card p{ font-size:0.86rem; line-height:1.6; color:var(--on-cream-mute); flex:1; margin-bottom:18px; }
.tax-planning-related-card a{ font-size:0.82rem; color:var(--gold-dark); display:inline-flex; align-items:center; gap:6px; }
.tax-planning-related-card a:hover{ color:var(--navy); }

/* =========================================================
   14 FINAL CTA — quiet, institutional, dark navy.
   ========================================================= */
.tax-planning-cta{ position:relative; overflow:hidden; background:var(--navy); color:var(--on-navy); padding:clamp(72px,10vw,120px) 0; text-align:center; }
.tax-planning-cta-art{ position:absolute; inset:0; opacity:0.5; pointer-events:none; }
.tax-planning-cta .tax-planning-wrap{ position:relative; max-width:660px; }
.tax-planning-cta-rule{ width:44px; height:2px; background:var(--gold); margin:0 auto 32px; }
.tax-planning-cta h2{ font-size:clamp(1.55rem,3vw,2.05rem); margin-bottom:18px; line-height:1.35; color:var(--on-navy); }
.tax-planning-cta p{ font-size:1rem; line-height:1.78; color:var(--on-navy-mute); margin-bottom:36px; }
.tax-planning-cta-actions{ display:flex; gap:22px; justify-content:center; flex-wrap:wrap; }

.tax-planning-wa-icon{ width:16px; height:16px; }

.tax-planning-sticky-cta{ display:none; }

@media (max-width: 980px){
  .nav-links{ display:none; }
  .nav-burger{ display:flex; }
  .tax-planning-hero-grid{ grid-template-columns:1fr; }
  .tax-planning-hero-photo{ aspect-ratio:16/9; order:-1; }
  .tax-planning-why-grid{ grid-template-columns:1fr; }
  .tax-planning-decision-grid{ flex-wrap:wrap; }
  .tax-planning-decision-step{ flex:1 1 calc(33.33% - 14px); margin-bottom:26px; }
  .tax-planning-steps{ flex-wrap:wrap; }
  .tax-planning-step{ flex:1 1 calc(33.33% - 15px); margin-bottom:26px; }
  .tax-planning-considerations-grid{ grid-template-columns:repeat(2,1fr); }
  .tax-planning-gaps-grid{ grid-template-columns:repeat(2,1fr); }
  .tax-planning-audience-grid{ grid-template-columns:repeat(2,1fr); }
  .tax-planning-process-grid{ grid-template-columns:repeat(2,1fr); }
  .tax-planning-research-grid{ grid-template-columns:repeat(2,1fr); }
  .tax-planning-related-grid{ grid-template-columns:1fr; }

  .tax-planning-sticky-cta{ display:flex; position:fixed; left:0; right:0; bottom:0; z-index:70; background:rgba(7,21,35,0.97); backdrop-filter:blur(8px); border-top:1px solid rgba(201,162,77,0.22); }
  .tax-planning-sticky-cta a{ flex:1; text-align:center; padding:14px 10px; font-size:0.82rem; color:var(--on-navy); min-height:48px; display:flex; align-items:center; justify-content:center; }
  .tax-planning-sticky-cta a:first-child{ border-right:1px solid rgba(201,162,77,0.18); color:var(--gold); font-weight:500; }
  .tax-planning-root{ padding-bottom:56px; }
}
@media (max-width:640px){
  .tax-planning-decision-step, .tax-planning-step{ flex:1 1 100%; }
  .tax-planning-considerations-grid, .tax-planning-gaps-grid, .tax-planning-audience-grid, .tax-planning-process-grid, .tax-planning-research-grid{ grid-template-columns:1fr; }
  .tax-planning-hero-actions, .tax-planning-cta-actions, .tax-planning-aftertax-flow, .tax-planning-hero-flow, .tax-planning-process-flow{ flex-direction:column; align-items:flex-start; }
  .tax-planning-cta-actions, .tax-planning-aftertax-flow{ align-items:center; }
}