/* CaribTax Private Client
   A deliberately restrained companion to the main CaribTax system.
   No gold, no rating stars, no stock photography. Serif display,
   hairline rules, generous measure. */

*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}

:root{
  --paper:#FFFFFF;
  --paper-2:#F6F6F3;
  --paper-3:#EDEEEA;
  --ink:#12161D;
  --ink-2:#4A5260;
  --ink-3:#7C838F;
  --rule:#DEDFD9;
  --rule-2:#EBEBE6;
  --seal:#16305C;
  --seal-hover:#0E2244;
  --seal-wash:#EDF1F7;
  --measure:68ch;
  --serif:"Source Serif 4",ui-serif,"Iowan Old Style",Charter,Georgia,serif;
  --sans:"Inter",-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;
  --mono:"JetBrains Mono",ui-monospace,"SF Mono",Menlo,monospace;
}

body{
  background:var(--paper);color:var(--ink);
  font-family:var(--sans);font-size:17px;line-height:1.65;
  -webkit-font-smoothing:antialiased;
}

.pc-wrap{max-width:1120px;margin:0 auto;padding:0 32px}
.pc-measure{max-width:var(--measure)}

/* ── header ── */
.pc-header{border-bottom:1px solid var(--rule);background:var(--paper);position:sticky;top:0;z-index:60}
.pc-header-inner{max-width:1120px;margin:0 auto;padding:0 32px;height:70px;
  display:flex;align-items:center;justify-content:space-between;gap:24px}
.pc-brand{display:flex;align-items:center;gap:14px;text-decoration:none;color:inherit}
.pc-brand img{display:block;height:30px;width:auto}
.pc-brand .div{width:1px;height:22px;background:var(--rule)}
.pc-brand .tier{font-family:var(--mono);font-size:10.5px;letter-spacing:.16em;
  text-transform:uppercase;color:var(--seal);white-space:nowrap}
.pc-nav{display:flex;align-items:center;gap:30px}
.pc-nav a{font-size:14.5px;color:var(--ink-2);text-decoration:none;white-space:nowrap}
.pc-nav a:hover,.pc-nav a.on{color:var(--seal)}
.pc-cta{display:inline-block;background:var(--seal);color:#fff;text-decoration:none;
  font-size:13.5px;font-weight:600;padding:11px 20px;white-space:nowrap;transition:background .18s}
.pc-cta:hover{background:var(--seal-hover)}
.pc-burger{display:none;background:none;border:1px solid var(--rule);padding:9px 11px;cursor:pointer}
.pc-burger span{display:block;width:17px;height:1.5px;background:var(--ink);margin:3.5px 0}

/* ── hero ── */
.pc-hero{padding:84px 0 60px;border-bottom:1px solid var(--rule)}
.pc-crumb{font-family:var(--mono);font-size:10.5px;letter-spacing:.13em;text-transform:uppercase;
  color:var(--ink-3);margin-bottom:26px}
.pc-crumb a{color:var(--seal);text-decoration:none}
.pc-crumb a:hover{text-decoration:underline}
.pc-hero h1{font-family:var(--serif);font-weight:600;font-size:clamp(2.3rem,5.2vw,3.6rem);
  line-height:1.06;letter-spacing:-.02em;text-wrap:balance;margin-bottom:20px}
.pc-scope{font-size:1.2rem;color:var(--ink-2);max-width:var(--measure);line-height:1.55}

/* ── sections ── */
.pc-sec{padding:64px 0;border-bottom:1px solid var(--rule-2)}
.pc-sec:last-of-type{border-bottom:none}
.pc-label{font-family:var(--mono);font-size:10.5px;letter-spacing:.14em;text-transform:uppercase;
  color:var(--ink-3);margin-bottom:22px}
.pc-h2{font-family:var(--serif);font-weight:600;font-size:clamp(1.5rem,3vw,2.05rem);
  line-height:1.16;letter-spacing:-.015em;margin-bottom:26px;text-wrap:balance;max-width:22ch}
.pc-h3{font-family:var(--serif);font-weight:600;font-size:1.2rem;margin-bottom:12px}
.pc-body{max-width:var(--measure)}
.pc-body p+p{margin-top:1.1em}
.pc-body p{color:var(--ink-2)}

/* ── enumerated lists ── */
.pc-list{list-style:none;max-width:var(--measure)}
.pc-list li{padding:17px 0 17px 34px;border-bottom:1px solid var(--rule-2);position:relative;
  color:var(--ink-2);font-size:16px}
.pc-list li:first-child{border-top:1px solid var(--rule)}
.pc-list li::before{content:"";position:absolute;left:2px;top:1.62em;
  width:13px;height:1px;background:var(--seal)}

/* ── stakes ── */
.pc-stakes{display:grid;grid-template-columns:repeat(auto-fit,minmax(268px,1fr));gap:1px;
  background:var(--rule);border:1px solid var(--rule)}
.pc-stake{background:var(--paper);padding:26px 26px 28px;border-top:2px solid var(--seal)}
.pc-stake h3{font-family:var(--serif);font-size:1.08rem;font-weight:600;line-height:1.3;margin-bottom:10px}
.pc-stake p{font-size:14.8px;color:var(--ink-2);line-height:1.6}

/* ── myths ── */
.pc-myths{max-width:var(--measure);border-top:1px solid var(--rule)}
.pc-myth{padding:24px 0;border-bottom:1px solid var(--rule-2)}
.pc-myth .claim{font-family:var(--serif);font-size:1.14rem;font-weight:600;line-height:1.35;
  color:var(--ink);margin-bottom:10px}
.pc-myth .truth{font-size:15.5px;color:var(--ink-2);line-height:1.65;padding-left:20px;
  border-left:2px solid var(--seal)}

/* ── technical prose block ── */
.pc-technical{background:var(--paper-2);border-left:2px solid var(--seal);padding:34px 36px;
  max-width:var(--measure)}
.pc-technical p+p{margin-top:1.1em}
.pc-technical p{color:var(--ink-2)}

/* ── process ── */
.pc-stages{display:grid;gap:1px;background:var(--rule);border:1px solid var(--rule);margin-top:8px}
.pc-stage{background:var(--paper);padding:30px 32px;display:grid;grid-template-columns:4.5rem 1fr;gap:0 26px;align-items:start}
.pc-stage-n{font-family:var(--mono);font-size:11px;letter-spacing:.1em;color:var(--seal);
  text-transform:uppercase;padding-top:5px}
.pc-stage h3{font-family:var(--serif);font-size:1.22rem;font-weight:600;margin-bottom:9px}
.pc-stage p{color:var(--ink-2);font-size:15.5px;max-width:60ch}
.pc-stage .deliv{margin-top:13px;font-size:14px;color:var(--ink-3);border-top:1px solid var(--rule-2);padding-top:11px}
.pc-stage .deliv b{color:var(--ink-2);font-weight:600}

/* ── practice index ── */
.pc-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(304px,1fr));gap:1px;
  background:var(--rule);border:1px solid var(--rule)}
.pc-card{background:var(--paper);padding:28px 26px;text-decoration:none;color:inherit;
  display:flex;flex-direction:column;transition:background .18s}
.pc-card:hover{background:var(--paper-2)}
.pc-card h3{font-family:var(--serif);font-size:1.14rem;font-weight:600;margin-bottom:9px;line-height:1.25}
.pc-card p{font-size:14.5px;color:var(--ink-2);line-height:1.55;flex:1}
.pc-card .go{font-family:var(--mono);font-size:10.5px;letter-spacing:.12em;text-transform:uppercase;
  color:var(--seal);margin-top:17px}

/* ── faq ── */
.pc-faq{max-width:var(--measure);border-top:1px solid var(--rule)}
.pc-faq details{border-bottom:1px solid var(--rule-2)}
.pc-faq summary{padding:19px 34px 19px 0;cursor:pointer;position:relative;list-style:none;
  font-weight:600;font-size:16px;color:var(--ink)}
.pc-faq summary::-webkit-details-marker{display:none}
.pc-faq summary::after{content:"+";position:absolute;right:4px;top:17px;color:var(--seal);
  font-size:19px;font-weight:400;line-height:1}
.pc-faq details[open] summary::after{content:"\2212"}
.pc-faq .a{padding:0 34px 21px 0;color:var(--ink-2);font-size:15.5px}

/* ── related ── */
.pc-related{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:1px;
  background:var(--rule);border:1px solid var(--rule)}
.pc-related a{background:var(--paper);padding:22px 24px;text-decoration:none;color:inherit;transition:background .18s}
.pc-related a:hover{background:var(--paper-2)}
.pc-related .k{font-family:var(--mono);font-size:10px;letter-spacing:.12em;text-transform:uppercase;
  color:var(--ink-3);margin-bottom:8px}
.pc-related .t{font-family:var(--serif);font-size:1.03rem;font-weight:600;color:var(--seal)}

/* ── engage band ── */
.pc-engage{background:var(--seal);color:#fff;padding:64px 0}
.pc-engage .pc-wrap{display:grid;grid-template-columns:1fr auto;gap:40px;align-items:center}
.pc-engage h2{font-family:var(--serif);font-size:clamp(1.6rem,3.2vw,2.2rem);font-weight:600;
  line-height:1.16;margin-bottom:14px;text-wrap:balance}
.pc-engage p{color:#C3CEE0;max-width:56ch;font-size:16px}
.pc-engage .btn{display:inline-block;background:#fff;color:var(--seal);text-decoration:none;
  font-weight:600;font-size:15px;padding:16px 30px;white-space:nowrap;transition:opacity .18s}
.pc-engage .btn:hover{opacity:.88}

/* ── tier note ── */
.pc-tiernote{background:var(--paper-2);border:1px solid var(--rule);padding:24px 28px;
  max-width:var(--measure);font-size:15px;color:var(--ink-2)}
.pc-tiernote a{color:var(--seal);font-weight:600}

/* ── footer ── */
.pc-footer{background:var(--ink);color:#9AA2AE;padding:56px 0 0;font-size:14.5px}
.pc-footer-inner{max-width:1120px;margin:0 auto;padding:0 32px;
  display:grid;grid-template-columns:1.7fr 1fr 1fr 1fr;gap:44px}
.pc-footer h4{color:#fff;font-size:11px;font-family:var(--mono);letter-spacing:.14em;
  text-transform:uppercase;margin-bottom:16px;font-weight:500}
.pc-footer ul{list-style:none}
.pc-footer li{margin-bottom:9px}
.pc-footer a{color:#9AA2AE;text-decoration:none}
.pc-footer a:hover{color:#fff}
.pc-footer .desc{max-width:38ch;line-height:1.6}
.pc-footer-bottom{max-width:1120px;margin:44px auto 0;padding:22px 32px;
  border-top:1px solid #262C36;display:flex;justify-content:space-between;gap:18px;flex-wrap:wrap;font-size:13px}
.pc-disclaimer{border-top:1px solid #262C36;margin-top:0}
.pc-disclaimer p{max-width:1056px;margin:0 auto;padding:22px 32px 34px;font-size:12.5px;
  line-height:1.65;color:#767E8B}

a:focus-visible,summary:focus-visible,button:focus-visible{outline:2px solid var(--seal);outline-offset:3px}
.pc-footer a:focus-visible,.pc-engage a:focus-visible{outline-color:#fff}

@media (max-width:900px){
  .pc-footer-inner{grid-template-columns:1fr 1fr;gap:34px}
  .pc-engage .pc-wrap{grid-template-columns:1fr}
}
@media (max-width:760px){
  body{font-size:16px}
  .pc-wrap,.pc-header-inner,.pc-footer-inner,.pc-footer-bottom{padding-left:20px;padding-right:20px}
  .pc-nav{display:none;position:absolute;top:70px;left:0;right:0;background:var(--paper);
    border-bottom:1px solid var(--rule);flex-direction:column;align-items:stretch;gap:0;padding:8px 20px 16px}
  .pc-nav.open{display:flex}
  .pc-nav a{padding:12px 0;border-bottom:1px solid var(--rule-2)}
  .pc-burger{display:block}
  .pc-header .pc-cta{display:none}
  .pc-hero{padding:52px 0 44px}
  .pc-sec{padding:48px 0}
  .pc-stage{grid-template-columns:1fr;gap:10px}
  .pc-technical{padding:26px 22px}
  .pc-footer-inner{grid-template-columns:1fr}
}
@media (prefers-reduced-motion:reduce){
  *{animation:none!important;transition:none!important;scroll-behavior:auto!important}
}