/* Emrys Tax Advisors - site styles (2026-10-08) */
:root{
  --black:#0a0a0a;--ink:#111111;--panel:#161616;--panel-2:#1c1c1c;--line:#2a2722;
  --gold:#c9a84c;--gold-light:#e2c06e;--gold-dim:#8a6f30;--cream:#f0ece3;--muted:#a49f95;--white:#fff;
  --serif:"Cormorant Garamond",Georgia,serif;--sans:"Montserrat",-apple-system,"Segoe UI",Arial,sans-serif;
  --maxw:1160px;--radius:4px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:var(--black);color:var(--cream);font-family:var(--sans);font-weight:400;font-size:16px;line-height:1.7;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:var(--gold-light);text-decoration:none}
a:hover{color:var(--white)}
h1,h2,h3,h4{font-family:var(--serif);font-weight:600;color:var(--white);line-height:1.12;margin:0 0 .5em}
h1{font-size:clamp(2.6rem,5.4vw,4.4rem)}
h2{font-size:clamp(2rem,3.6vw,3rem)}
h3{font-size:1.55rem}
p{margin:0 0 1em;color:#cfc9bd}
.wrap{max-width:var(--maxw);margin:0 auto;padding:0 24px}
.eyebrow{display:inline-flex;align-items:center;gap:12px;font-size:.72rem;letter-spacing:.28em;text-transform:uppercase;color:var(--gold);font-weight:600;margin-bottom:16px}
.eyebrow:before,.eyebrow.both:after{content:"";width:28px;height:1px;background:var(--gold-dim)}
.center{text-align:center}.center .eyebrow{justify-content:center}
.lead{font-size:1.08rem;color:#d8d2c6;max-width:62ch}
.center .lead{margin-left:auto;margin-right:auto}
.rule{display:flex;align-items:center;justify-content:center;gap:10px;margin:6px auto 34px}
.rule:before,.rule:after{content:"";width:48px;height:1px;background:var(--gold-dim)}
.rule i{width:6px;height:6px;background:var(--gold);transform:rotate(45deg)}
.btn{display:inline-block;padding:15px 28px;background:var(--gold);color:#0a0a0a;font-weight:700;font-size:.74rem;letter-spacing:.22em;text-transform:uppercase;border:1px solid var(--gold);border-radius:var(--radius);transition:background .2s,color .2s}
.btn:hover{background:var(--gold-light);color:#0a0a0a}
.btn.ghost{background:transparent;color:var(--gold)}
.btn.ghost:hover{background:var(--gold);color:#0a0a0a}

/* top strip + header */
.strip{background:#070707;border-bottom:1px solid var(--line);font-size:.78rem;color:var(--muted)}
.strip .wrap{display:flex;justify-content:space-between;align-items:center;gap:18px;padding-top:9px;padding-bottom:9px}
.strip a{color:var(--muted)}.strip a:hover{color:var(--gold)}
.strip .motto{color:var(--gold);letter-spacing:.24em;text-transform:uppercase;font-size:.7rem;font-weight:600}
.site-header{position:sticky;top:0;z-index:50;background:rgba(10,10,10,.94);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.site-header .wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;height:78px}
.brand{display:flex;align-items:center;gap:12px;color:var(--white)}
.brand img{width:50px;height:50px;border-radius:50%;object-fit:cover;border:1px solid var(--gold-dim)}
.brand b{font-family:var(--serif);font-size:1.45rem;letter-spacing:.06em;font-weight:600;line-height:1}
.brand small{display:block;font-family:var(--sans);font-size:.58rem;letter-spacing:.32em;color:var(--gold);margin-top:4px}
.nav{display:flex;align-items:center;gap:26px}
.nav a{color:#ddd6c9;font-size:.74rem;letter-spacing:.16em;text-transform:uppercase;font-weight:500;padding:6px 0;border-bottom:1px solid transparent}
.nav a:hover,.nav a.on{color:var(--gold);border-bottom-color:var(--gold)}
.nav .btn{padding:11px 18px;font-size:.68rem;color:#0a0a0a;border-bottom:1px solid var(--gold)}
.nav .btn:hover{color:#0a0a0a}
.menu-btn{display:none;background:none;border:1px solid var(--gold-dim);color:var(--gold);padding:8px 12px;border-radius:var(--radius);font:inherit;font-size:.72rem;letter-spacing:.18em;text-transform:uppercase;cursor:pointer}

/* hero */
.hero{position:relative;overflow:hidden;border-bottom:1px solid var(--line)}
.hero .bg{position:absolute;inset:0;background:url(/assets/office.jpg) right center/cover no-repeat}
.hero .bg:after{content:"";position:absolute;inset:0;background:linear-gradient(90deg,#0a0a0a 0%,rgba(10,10,10,.96) 34%,rgba(10,10,10,.55) 62%,rgba(10,10,10,.25) 100%)}
.hero .wrap{position:relative;padding-top:110px;padding-bottom:110px}
.hero .copy{max-width:560px}
.hero h1 span{color:var(--gold-light);font-style:italic}
.hero .rule{justify-content:flex-start;margin:22px 0 26px}.hero .rule:before{display:none}
.hero .cta{display:flex;flex-wrap:wrap;align-items:center;gap:18px;margin-top:30px}
.hero .cta .call{font-size:.92rem;color:var(--muted)}.hero .cta .call a{font-weight:600}
.page-hero{border-bottom:1px solid var(--line);background:radial-gradient(ellipse at 70% 0%,rgba(201,168,76,.12),transparent 60%),var(--black)}
.page-hero .wrap{padding-top:86px;padding-bottom:70px}
.page-hero h1{font-size:clamp(2.4rem,4.6vw,3.8rem)}
.crumbs{font-size:.74rem;letter-spacing:.14em;text-transform:uppercase;color:var(--muted);margin-bottom:18px}
.crumbs a{color:var(--muted)}.crumbs a:hover{color:var(--gold)}

/* sections */
section.sec{padding:96px 0;border-bottom:1px solid var(--line)}
section.alt{background:var(--ink)}
.grid{display:grid;gap:0;border:1px solid var(--line)}
.grid.c4{grid-template-columns:repeat(4,1fr)}
.grid.c3{grid-template-columns:repeat(3,1fr)}
.cell{padding:34px 28px;border-right:1px solid var(--line);border-bottom:1px solid var(--line);background:var(--black);transition:background .2s}
a.cell{display:block;color:inherit}
a.cell:hover{background:var(--panel)}
a.cell:hover h3{color:var(--gold-light)}
.cell .ic{display:block;width:30px;height:30px;color:var(--gold);margin-bottom:22px}
.cell .ic svg,.oper .mark svg{display:block;width:100%;height:100%}
.oper .mark svg{width:26px;height:26px}
.cell h3{font-family:var(--sans);font-size:.78rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);font-weight:700;margin-bottom:12px}
.cell p{font-size:.92rem;margin:0}
.cell .more{display:inline-block;margin-top:14px;font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold-dim)}
.cards{display:grid;gap:22px}
.cards.c3{grid-template-columns:repeat(3,1fr)}.cards.c2{grid-template-columns:repeat(2,1fr)}
.card{background:var(--panel);border:1px solid var(--line);border-top:2px solid var(--gold);padding:30px 28px;border-radius:var(--radius)}
.card h3{font-size:1.5rem}
.card p:last-child{margin-bottom:0}
.oper{display:grid;grid-template-columns:auto 1fr 1fr 1fr auto;gap:34px;align-items:start}
.oper .mark{width:52px;height:52px;border:1px solid var(--gold);border-radius:50%;display:flex;align-items:center;justify-content:center;color:var(--gold)}
.oper p{font-size:.95rem;margin:0}
.oper .col{border-left:1px solid var(--line);padding-left:26px}
.oper .col:first-of-type{border-left:0;padding-left:0}
.oper .sig{font-family:var(--serif);font-style:italic;color:var(--gold-light);font-size:1.2rem;max-width:200px;text-align:center}
.split{display:grid;grid-template-columns:1.05fr .95fr;gap:60px;align-items:center}
.split img{border:1px solid var(--line)}
blockquote{margin:28px 0;padding:22px 26px;border-left:2px solid var(--gold);background:var(--panel);font-family:var(--serif);font-style:italic;font-size:1.35rem;color:var(--white)}
ul.ticks{list-style:none;padding:0;margin:0 0 1.2em}
ul.ticks li{position:relative;padding-left:28px;margin:10px 0;color:#d8d2c6}
ul.ticks li:before{content:"";position:absolute;left:2px;top:.62em;width:12px;height:6px;border-left:2px solid var(--gold);border-bottom:2px solid var(--gold);transform:rotate(-45deg)}
.steps{counter-reset:s;display:grid;grid-template-columns:repeat(4,1fr);gap:22px}
.steps div{counter-increment:s;border-top:1px solid var(--gold-dim);padding-top:18px}
.steps div:before{content:"0" counter(s);font-family:var(--serif);font-size:2rem;color:var(--gold);display:block;line-height:1;margin-bottom:10px}
.steps b{display:block;color:var(--white);margin-bottom:6px}
.steps p{font-size:.92rem;margin:0}

/* fee table */
table.fees{width:100%;border-collapse:collapse;border:1px solid var(--line)}
table.fees th{background:var(--panel-2);color:var(--gold);font-size:.72rem;letter-spacing:.2em;text-transform:uppercase;text-align:left;padding:16px 22px;font-weight:600}
table.fees td{padding:16px 22px;border-top:1px solid var(--line);color:#ddd6c9}
table.fees td:last-child{text-align:right;font-family:var(--serif);font-size:1.25rem;color:var(--gold-light);white-space:nowrap}
table.fees tr:hover td{background:#141414}
.note{font-size:.88rem;color:var(--muted)}

/* guides */
.guide{display:flex;flex-direction:column}
.guide p{flex:1}
.guide .dl{font-size:.72rem;letter-spacing:.2em;text-transform:uppercase;font-weight:700}

/* faq */
details.faq{border:1px solid var(--line);background:var(--panel);margin-bottom:10px;border-radius:var(--radius)}
details.faq summary{cursor:pointer;padding:18px 22px;font-weight:600;color:var(--white);list-style:none;display:flex;justify-content:space-between;gap:20px}
details.faq summary:after{content:"+";color:var(--gold);font-size:1.3rem;line-height:1}
details.faq[open] summary:after{content:"\2212"}
details.faq p{padding:0 22px 18px;margin:0}

/* sister firm band */
.sister{background:linear-gradient(120deg,#16130d,#0a0a0a 60%);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.sister .wrap{display:grid;grid-template-columns:auto 1fr auto;gap:40px;align-items:center;padding-top:56px;padding-bottom:56px}
.sister img{width:110px;height:110px;border-radius:50%;background:#fbf7ef;object-fit:contain;padding:6px;border:1px solid var(--gold-dim)}
.sister h3{font-size:1.9rem;margin-bottom:6px}
.sister p{margin:0;max-width:62ch}

/* contact */
.contact-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:56px;align-items:start}
.contact-list{list-style:none;padding:0;margin:24px 0}
.contact-list li{display:flex;gap:14px;align-items:center;margin:14px 0}
.contact-list svg{width:20px;height:20px;color:var(--gold);flex:none}
form.cf{background:var(--panel);border:1px solid var(--line);padding:34px;border-radius:var(--radius)}
form.cf label{display:block;font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);font-weight:600;margin:0 0 7px}
form.cf input,form.cf select,form.cf textarea{width:100%;background:#0d0d0d;border:1px solid #333;color:var(--white);font:inherit;font-size:.95rem;padding:13px 14px;border-radius:var(--radius);margin-bottom:18px}
form.cf input:focus,form.cf select:focus,form.cf textarea:focus{outline:none;border-color:var(--gold)}
form.cf textarea{min-height:130px;resize:vertical}
form.cf .row{display:grid;grid-template-columns:1fr 1fr;gap:16px}
form.cf .hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}
form.cf .fine{font-size:.78rem;color:var(--muted);margin:4px 0 18px}
.alert{padding:16px 20px;border-radius:var(--radius);margin-bottom:22px;font-size:.95rem}
.alert.ok{background:rgba(201,168,76,.12);border:1px solid var(--gold-dim);color:var(--gold-light)}
.alert.bad{background:rgba(180,60,60,.12);border:1px solid #7a3434;color:#f0b9b9}

/* cta + footer */
.cta-band{text-align:center;padding:96px 0;background:radial-gradient(ellipse at center,rgba(201,168,76,.14),transparent 65%),var(--black)}
.cta-band p{margin-left:auto;margin-right:auto;max-width:56ch}
footer.site{background:#070707;padding:70px 0 30px;font-size:.88rem}
footer .fgrid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:40px;margin-bottom:46px}
footer h4{font-family:var(--sans);font-size:.7rem;letter-spacing:.24em;text-transform:uppercase;color:var(--gold);margin-bottom:16px}
footer ul{list-style:none;margin:0;padding:0}
footer li{margin:9px 0;color:#bdb6a8}
footer a{color:#bdb6a8}footer a:hover{color:var(--gold)}
footer .tag{font-family:var(--serif);font-style:italic;color:var(--gold-light);font-size:1.15rem}
footer .legal{border-top:1px solid var(--line);padding-top:24px;display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px;color:#7d776c;font-size:.78rem}
footer .legal a{color:#7d776c}
.prose{max-width:780px}
.prose h2{font-size:2rem;margin-top:1.4em}
.prose p,.prose li{color:#d0cabf}

@media(max-width:1020px){
  .nav{position:fixed;top:78px;left:0;right:0;background:#0a0a0a;flex-direction:column;align-items:flex-start;gap:0;padding:12px 24px 24px;border-bottom:1px solid var(--line);display:none}
  .nav.open{display:flex}
  .nav a{padding:14px 0;width:100%;border-bottom:1px solid var(--line)}
  .nav .btn{margin-top:16px;width:auto}
  .menu-btn{display:block}
  .grid.c4,.grid.c3{grid-template-columns:repeat(2,1fr)}
  .oper{grid-template-columns:1fr}.oper .col{border-left:0;padding-left:0}.oper .sig{text-align:left;max-width:none}
  .split,.contact-grid{grid-template-columns:1fr;gap:36px}
  .steps{grid-template-columns:repeat(2,1fr)}
  .cards.c3{grid-template-columns:1fr 1fr}
  footer .fgrid{grid-template-columns:1fr 1fr}
  .sister .wrap{grid-template-columns:1fr;text-align:left}
}
@media(max-width:640px){
  body{font-size:15px}
  .strip .motto{display:none}
  .hero .wrap{padding-top:72px;padding-bottom:72px}
  .hero .bg:after{background:linear-gradient(180deg,rgba(10,10,10,.82),rgba(10,10,10,.94))}
  section.sec{padding:68px 0}
  .grid.c4,.grid.c3,.cards.c3,.cards.c2,.steps{grid-template-columns:1fr}
  form.cf .row{grid-template-columns:1fr}
  form.cf{padding:24px}
  footer .fgrid{grid-template-columns:1fr}
  table.fees th,table.fees td{padding:13px 14px}
  .brand b{font-size:1.2rem}
}

/* ---------- tools (2026-10-08 b) ---------- */
.tools{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
a.tool{display:flex;flex-direction:column;background:var(--panel);border:1px solid var(--line);border-top:2px solid var(--gold);padding:28px 26px;border-radius:var(--radius);color:inherit;transition:background .2s,transform .2s}
a.tool:hover{background:#1b1914;transform:translateY(-2px)}a.tool:hover h3{color:var(--gold-light)}
a.tool .ic{width:28px;height:28px;color:var(--gold);margin-bottom:16px}a.tool .ic svg{width:100%;height:100%}
a.tool p{flex:1;font-size:.93rem}a.tool .more{font-size:.7rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold-dim);font-weight:700}
.tag-sm{display:inline-block;font-size:.62rem;letter-spacing:.18em;text-transform:uppercase;font-weight:700;color:#0a0a0a;background:var(--gold);padding:3px 8px;border-radius:2px;margin-left:8px;vertical-align:middle}
.panel{background:var(--panel);border:1px solid var(--line);border-radius:var(--radius);padding:30px}
.chips{display:flex;flex-wrap:wrap;gap:10px;margin:8px 0 22px}
.chip{background:#0d0d0d;border:1px solid #333;color:#ddd6c9;padding:11px 16px;border-radius:999px;font:inherit;font-size:.88rem;cursor:pointer;transition:all .15s}
.chip:hover{border-color:var(--gold-dim);color:var(--white)}
.chip.on,.chip[aria-pressed=true]{background:var(--gold);border-color:var(--gold);color:#0a0a0a;font-weight:600}
.chip small{display:block;font-size:.72rem;opacity:.8}
.days{display:flex;gap:10px;overflow-x:auto;padding-bottom:8px;margin-bottom:18px}
.days .chip{border-radius:var(--radius);text-align:center;min-width:92px;flex:none}
.times{display:grid;grid-template-columns:repeat(auto-fill,minmax(110px,1fr));gap:10px;margin-bottom:26px}
.times .chip{border-radius:var(--radius)}
.picked{border:1px solid var(--gold-dim);background:rgba(201,168,76,.08);padding:14px 18px;border-radius:var(--radius);margin-bottom:20px;color:var(--gold-light)}
.checks{display:grid;grid-template-columns:1fr 1fr;gap:10px 18px;margin-bottom:20px}
.checks label{display:flex;gap:12px;align-items:flex-start;background:#0d0d0d;border:1px solid #2c2c2c;padding:13px 15px;border-radius:var(--radius);cursor:pointer;color:#ddd6c9;font-size:.93rem}
.checks label:hover{border-color:var(--gold-dim)}
.checks input{width:18px;height:18px;accent-color:#c9a84c;margin:3px 0 0;flex:none}
.checks label.on{border-color:var(--gold);background:rgba(201,168,76,.07);color:var(--white)}
.doclist h3{font-family:var(--sans);font-size:.78rem;letter-spacing:.2em;text-transform:uppercase;color:var(--gold);margin:26px 0 10px}
.doclist ul{list-style:none;padding:0;margin:0}
.doclist li{display:flex;gap:12px;padding:9px 0;border-bottom:1px solid var(--line);color:#ddd6c9;font-size:.95rem}
.doclist li:before{content:"";width:14px;height:14px;border:1px solid var(--gold);border-radius:2px;flex:none;margin-top:5px}
.search{width:100%;background:#0d0d0d;border:1px solid #3a352a;color:var(--white);font:inherit;font-size:1.05rem;padding:16px 18px;border-radius:var(--radius)}
.search:focus{outline:none;border-color:var(--gold)}
.notice{border:1px solid var(--line);border-left:3px solid var(--gold);background:var(--panel);padding:22px 24px;border-radius:var(--radius);margin-bottom:14px}
.notice h3{font-size:1.55rem;margin-bottom:4px}.notice .lvl{font-size:.68rem;letter-spacing:.2em;text-transform:uppercase;font-weight:700}
.notice .lvl.l1{color:#9fc18a}.notice .lvl.l2{color:var(--gold-light)}.notice .lvl.l3{color:#e48a6e}
.notice dl{display:grid;grid-template-columns:150px 1fr;gap:6px 16px;margin:12px 0 0}.notice dt{color:var(--gold);font-size:.8rem;font-weight:600}.notice dd{margin:0;color:#d0cabf;font-size:.93rem}
.dl-row{display:grid;grid-template-columns:130px 1fr;gap:20px;padding:18px 0;border-bottom:1px solid var(--line)}
.dl-row .d{font-family:var(--serif);font-size:1.5rem;color:var(--gold-light);line-height:1.1}.dl-row .d small{display:block;font-family:var(--sans);font-size:.7rem;letter-spacing:.16em;text-transform:uppercase;color:var(--muted);margin-top:4px}
.dl-row b{color:var(--white)}.dl-row p{margin:4px 0 0;font-size:.93rem}
.dl-row.past{opacity:.45}
.stepper{display:flex;gap:8px;margin-bottom:24px}.stepper span{flex:1;height:3px;background:#2c2c2c}.stepper span.on{background:var(--gold)}
.result{border:1px solid var(--gold-dim);background:linear-gradient(120deg,#16130d,#0d0d0d);padding:30px;border-radius:var(--radius);margin-top:24px}
.drop{border:1px dashed var(--gold-dim);background:#0d0d0d;border-radius:var(--radius);padding:40px 20px;text-align:center;cursor:pointer;color:#ddd6c9}
.drop.over{border-color:var(--gold);background:rgba(201,168,76,.07)}
.uplist{list-style:none;padding:0;margin:18px 0 0}.uplist li{display:flex;justify-content:space-between;gap:12px;padding:10px 0;border-bottom:1px solid var(--line);font-size:.92rem}
.uplist .st{color:var(--muted);white-space:nowrap}.uplist .st.ok{color:#9fc18a}.uplist .st.bad{color:#e48a6e}
/* family-of-firms band in footer */
.family{border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:26px 0;margin-bottom:40px;display:grid;grid-template-columns:auto 1fr auto;gap:26px;align-items:center}
.family img{width:64px;height:64px;border-radius:50%;background:#fbf7ef;object-fit:contain;padding:4px;border:1px solid var(--gold-dim)}
.family b{display:block;font-family:var(--serif);font-size:1.3rem;color:var(--white);font-weight:600}
.family p{margin:2px 0 0;font-size:.86rem;color:#a9a294}
.family .firms{display:flex;gap:10px;flex-wrap:wrap}.family .firms a{border:1px solid var(--gold-dim);padding:9px 14px;font-size:.7rem;letter-spacing:.16em;text-transform:uppercase;font-weight:600;color:var(--gold);border-radius:2px}
.family .firms a.here{background:var(--gold);color:#0a0a0a}
.nl{display:flex;gap:10px;margin-top:14px}.nl input{flex:1;min-width:0;background:#0d0d0d;border:1px solid #333;color:var(--white);font:inherit;font-size:.88rem;padding:11px 12px;border-radius:2px}
.nl button{padding:11px 14px;font-size:.66rem}
.legacy{border:1px solid var(--line);background:var(--panel);padding:34px;border-radius:var(--radius);display:grid;grid-template-columns:200px 1fr;gap:34px;align-items:center}
.legacy img{border:1px solid var(--gold-dim);filter:sepia(.25)}
@media(max-width:1020px){.tools{grid-template-columns:1fr 1fr}.family{grid-template-columns:auto 1fr}.family .firms{grid-column:1/-1}}
@media(max-width:640px){.tools,.checks{grid-template-columns:1fr}.notice dl,.dl-row{grid-template-columns:1fr;gap:4px}.legacy{grid-template-columns:1fr}.panel{padding:22px}}
@media print{.strip,.site-header,footer,.no-print,.cta-band{display:none!important}body{background:#fff;color:#000}.doclist li,.doclist h3,h1,h2,p{color:#000!important}section.sec{padding:10px 0;border:0}.page-hero{background:none;border:0}}
.hp{position:absolute!important;left:-9999px;width:1px;height:1px;overflow:hidden}
.contact-grid>*,footer .fgrid>*,.split>*{min-width:0}
@media(max-width:1020px){#bk{order:-1}}