:root{
  --ink:#152231;--muted:#5d6976;--paper:#f7f9fc;--panel:#ffffff;--line:#e3e8ef;
  --brand:#3157d5;--brand-dark:#203b9f;--brand-soft:#eef3ff;--good:#0d7653;
  --warn:#765d0d;--shadow:0 10px 35px rgba(20,34,49,.07);
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.68 Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}
a{color:var(--brand);text-decoration-thickness:1px;text-underline-offset:3px}
a:hover{text-decoration:underline}
img{max-width:100%;height:auto}
.wrap{width:min(1180px,92%);margin:auto}
.skip{position:absolute;left:-999px;top:auto}.skip:focus{left:12px;top:12px;background:#fff;padding:10px;z-index:99}
.site-header{position:sticky;top:0;z-index:30;background:rgba(255,255,255,.96);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.header-row{display:flex;align-items:center;gap:22px;min-height:72px}
.brand{font-weight:900;letter-spacing:-.035em;color:var(--ink);font-size:1.05rem;white-space:nowrap;text-decoration:none}
.main-nav{display:flex;gap:17px;align-items:center;margin-left:auto}
.main-nav a{color:#35404c;font-weight:650;font-size:.92rem;text-decoration:none}
.main-nav a:hover{color:var(--brand)}
.header-cta{display:inline-flex;align-items:center;justify-content:center;background:var(--brand);color:#fff!important;padding:10px 14px;border-radius:10px;font-weight:800!important;white-space:nowrap}
.header-cta:hover{background:var(--brand-dark);text-decoration:none!important}
.hero{padding:76px 0 54px;background:linear-gradient(180deg,#fff 0%,var(--brand-soft) 100%);border-bottom:1px solid #dde5fb}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(300px,.65fr);gap:38px;align-items:center}
.eyebrow{color:var(--brand);font-weight:850;text-transform:uppercase;letter-spacing:.12em;font-size:.76rem}
.hero h1,.article h1{font-size:clamp(2.25rem,5vw,4.35rem);line-height:1.03;letter-spacing:-.055em;margin:.22em 0}
.hero p.lede,.article p.lede{font-size:1.18rem;color:var(--muted);max-width:780px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:7px;border-radius:11px;padding:12px 16px;background:var(--brand);color:#fff;font-weight:800;text-decoration:none;margin:5px 8px 5px 0}
.btn:hover{background:var(--brand-dark);text-decoration:none}
.btn-outline{background:#fff;color:var(--brand);border:1px solid #b9c8f7}
.hero-card,.card,.sidebar-card,.callout,.source-box{background:var(--panel);border:1px solid var(--line);border-radius:16px;box-shadow:var(--shadow)}
.hero-card{padding:25px}.hero-card ul{padding-left:20px}.hero-card li{margin:.45em 0}
main{padding:46px 0 78px}
.content-grid{display:grid;grid-template-columns:minmax(0,790px) 300px;gap:42px;align-items:start}
.article{min-width:0}
.breadcrumb{font-size:.88rem;color:var(--muted);margin:0 0 25px}.breadcrumb a{color:var(--muted)}
.article h2{font-size:1.65rem;line-height:1.2;letter-spacing:-.025em;margin:2.25em 0 .65em}
.article h3{font-size:1.18rem;line-height:1.3;margin:1.55em 0 .45em}
.article p,.article li{font-size:1.02rem}
.article ul,.article ol{padding-left:1.35em}
.article li{margin:.42em 0}
.note{border-left:4px solid var(--brand);background:var(--brand-soft);padding:14px 18px;border-radius:0 11px 11px 0;margin:23px 0}
.disclosure{background:#fff8df;border:1px solid #f0df9d;border-radius:12px;padding:14px 17px;margin:20px 0;color:#55471d}
.money-box{background:linear-gradient(135deg,#eef3ff,#fff);border:1px solid #cdd8fb;border-radius:16px;padding:23px;margin:30px 0}
.money-box h2,.money-box h3{margin-top:0}
.small{font-size:.84rem!important;color:var(--muted)}
.sidebar{position:sticky;top:92px}.sidebar-card{padding:20px;margin-bottom:17px}.sidebar-card h3{margin:.05em 0 .5em}.sidebar-card p{font-size:.93rem;color:var(--muted)}.sidebar .btn{width:100%;margin:6px 0}
.related{list-style:none;padding:0!important;margin:0}.related li{border-top:1px solid var(--line);padding:9px 0;margin:0!important}.related li:first-child{border-top:0}
.grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}.card{padding:22px}.card h3{margin:.1em 0 .5em}.card p{color:var(--muted);font-size:.95rem}
.section{margin:52px 0}.section-head{max-width:760px;margin-bottom:20px}.section-head h2{font-size:2rem;letter-spacing:-.035em;margin-bottom:.3em}
.table-wrap{overflow:auto;margin:22px 0}table{border-collapse:collapse;width:100%;background:#fff}th,td{border:1px solid var(--line);padding:11px 12px;text-align:left;vertical-align:top}th{background:#f0f3f7}
.kicker{font-weight:800;color:var(--good)}
.source-box{padding:18px 20px;margin:34px 0;box-shadow:none}.source-box h2{font-size:1.15rem;margin:0 0 .5em}.source-box ul{margin:.4em 0;padding-left:20px}.source-box li{font-size:.9rem}
footer{background:#fff;border-top:1px solid var(--line);padding:38px 0 95px;color:var(--muted);font-size:.9rem}
.footer-grid{display:grid;grid-template-columns:1.2fr 1fr 1fr;gap:28px}.footer-title{font-weight:850;color:var(--ink)}.footer-links{display:grid;gap:8px}.footer-links a{color:var(--muted)}
.mobile-cta{display:none}
@media(max-width:980px){
  .main-nav a:not(.header-cta){display:none}
  .hero-grid,.content-grid{grid-template-columns:1fr}
  .sidebar{position:static}
  .sidebar-card.cta-card{display:none}
  .grid{grid-template-columns:repeat(2,1fr)}
}
@media(max-width:640px){
  .header-row{min-height:64px}.brand{font-size:.96rem}.header-cta{padding:9px 10px;font-size:.82rem}
  .hero{padding:50px 0 38px}.grid,.footer-grid{grid-template-columns:1fr}.article h1{font-size:2.45rem}
  .mobile-cta{display:block;position:fixed;left:0;right:0;bottom:0;background:#fff;border-top:1px solid var(--line);padding:9px 4%;z-index:40}
  .mobile-cta .btn{width:100%;margin:0}
}