:root{--bg:#ebe6dc;--surface:#fffdf9;--text:#1f1c18;--text-muted:#5c5650;--border:#d4cdc2;--brand:#3d5248;--brand-hover:#2d3d36;--brand-muted:#e3eae5;--highlight:#b86b42;--highlight-hover:#9a5835;--highlight-muted:#f3e8df;--positive:#3d6b52;--positive-muted:#e2ede6;--positive-text:#2a4d38;--warning-bg:#f8f0de;--warning-border:#c9922a;--warning-text:#6b5012;--danger-bg:#faeeee;--danger-border:#c24f4f;--danger-text:#7a2e2e;--primary:var(--brand);--primary-hover:var(--brand-hover);--primary-light:var(--brand-muted);--accent:var(--highlight);--accent-light:var(--highlight-muted);--radius:12px;--shadow:0 1px 2px #1f1c180f, 0 8px 24px #1f1c180f;--font:"Segoe UI", system-ui, -apple-system, sans-serif}*,:before,:after{box-sizing:border-box}html{scroll-behavior:smooth}.skip-link{z-index:1000;background:var(--brand);color:#fff;border-radius:6px;padding:.5rem 1rem;font-size:.9rem;text-decoration:none;position:absolute;top:-100px;left:1rem}.skip-link:focus{outline:2px solid var(--highlight);outline-offset:2px;top:1rem}body{font-family:var(--font);color:var(--text);background:var(--bg);background-image:radial-gradient(120% 80% at 50% -20%,#b86b4214,#0000 60%);margin:0;font-size:1rem;line-height:1.6}a{color:var(--brand);text-underline-offset:2px;text-decoration-thickness:1px}a:hover{color:var(--highlight)}.container{width:min(960px,100% - 2rem);margin-inline:auto}.site-header{backdrop-filter:blur(8px);border-bottom:1px solid var(--border);background:#fffdf9eb;padding:.875rem 0}.site-header .container{justify-content:space-between;align-items:center;gap:1rem;display:flex}.logo{color:var(--text);font-size:1.125rem;font-weight:700;text-decoration:none}.logo span{color:var(--highlight)}.nav{flex-wrap:wrap;gap:1rem;display:flex}.nav a{color:var(--text-muted);font-size:.9rem;text-decoration:none}.nav a:hover{color:var(--brand)}.hero{padding:2rem 0 1rem}.hero h1{letter-spacing:-.02em;margin:0 0 .5rem;font-size:clamp(1.6rem,4vw,2.25rem);line-height:1.2}.hero-subtitle{color:var(--text-muted);margin:0 0 .75rem;font-size:1.1rem;font-weight:500}.hero .lead{color:var(--text-muted);max-width:58ch;margin:0;font-size:1.05rem}.hero-ctas{flex-wrap:wrap;gap:.75rem;margin-top:1.25rem;display:flex}.hero-ctas .btn{text-decoration:none;display:inline-block}.privacy-banner{background:var(--positive-muted);color:var(--positive-text);border:1px solid #3d6b5240;border-radius:8px;align-items:center;gap:.5rem;margin-top:1rem;padding:.6rem .9rem;font-size:.85rem;display:flex}.tax-year-badge{background:var(--brand-muted);color:var(--brand);border-radius:6px;margin-top:.75rem;padding:.25rem .6rem;font-size:.8rem;font-weight:500;display:inline-block}.steps{flex-wrap:wrap;gap:.5rem;margin-bottom:1.5rem;display:flex}.step-indicator{border:1px solid var(--border);background:var(--surface);color:var(--text-muted);border-radius:999px;padding:.35rem .75rem;font-size:.8rem}.step-indicator.active{background:var(--brand);color:#fff;border-color:var(--brand)}.step-indicator.done{background:var(--positive-muted);color:var(--positive);border-color:var(--positive)}.card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);margin-bottom:1.5rem;padding:1.5rem}.card h2{margin:0 0 .25rem;font-size:1.1rem}.card h2:focus:not(:focus-visible){outline:none}.card h2:focus-visible{outline:2px solid var(--brand);outline-offset:2px;border-radius:4px}.card .subtitle{color:var(--text-muted);margin:0 0 1rem;font-size:.875rem}.field{margin-bottom:1rem}.field label{margin-bottom:.25rem;font-size:.875rem;font-weight:500;display:block}.field input,.field select{border:1px solid var(--border);background:#fff;border-radius:8px;width:100%;padding:.6rem .75rem;font-family:inherit;font-size:1rem}.field input:focus,.field select:focus{outline:2px solid var(--brand);outline-offset:1px;border-color:var(--brand)}.field input[aria-invalid=true],.field select[aria-invalid=true]{border-color:var(--danger-border);background:var(--danger-bg)}.field-error{color:var(--danger-text);margin-top:.25rem;font-size:.8rem;font-weight:500}.form-errors{background:var(--danger-bg);border:1px solid var(--danger-border);color:var(--danger-text);border-radius:8px;margin-bottom:1rem;padding:.75rem 1rem;font-size:.9rem}.field-hint{color:var(--text-muted);margin-top:.2rem;font-size:.75rem}.field-row{grid-template-columns:1fr 1fr;gap:.75rem;display:grid}@media (width<=600px){.field-row{grid-template-columns:1fr}}.payment-group{border:1px solid var(--border);border-radius:8px;margin-bottom:1rem;padding:1rem}.payment-group legend{color:var(--text);margin-bottom:.75rem;padding:0;font-size:.875rem;font-weight:600}.payment-badge{text-transform:uppercase;letter-spacing:.04em;vertical-align:middle;border-radius:4px;margin-right:.5rem;padding:.15rem .5rem;font-size:.7rem;font-weight:600;display:inline-block}.badge-qualifying{background:var(--positive-muted);color:var(--positive-text);border:1px solid var(--positive)}.badge-taxable{background:var(--warning-bg);color:var(--warning-text);border:1px solid var(--warning-border)}.payment-group.qualifying{border-left:4px solid var(--positive)}.payment-group.taxable{border-left:4px solid var(--warning-border)}fieldset.payment-group{border:1px solid var(--border)}.checkbox-field{align-items:flex-start;gap:.5rem;margin-bottom:.75rem;font-size:.875rem;display:flex}.checkbox-field input{width:auto;accent-color:var(--brand);margin-top:.2rem}.btn-row{flex-wrap:wrap;gap:.75rem;margin-top:1rem;display:flex}.btn{cursor:pointer;border:1px solid var(--border);background:var(--surface);color:var(--text);border-radius:8px;padding:.6rem 1.25rem;font-family:inherit;font-size:.9rem;font-weight:500;transition:background .15s,border-color .15s,color .15s}.btn:hover{border-color:var(--brand);color:var(--brand)}.btn-primary{background:var(--brand);color:#fff;border-color:var(--brand)}.btn-primary:hover{background:var(--brand-hover);border-color:var(--brand-hover);color:#fff}.btn:focus-visible{outline:2px solid var(--highlight);outline-offset:2px}.btn:disabled{opacity:.5;cursor:not-allowed}.results-hero{background:linear-gradient(145deg, var(--highlight-muted) 0%, var(--brand-muted) 50%, var(--surface) 100%);border:1px solid var(--border);border-radius:var(--radius);text-align:center;margin-bottom:1.5rem;padding:1.5rem}.results-hero .big-number{color:var(--highlight);font-variant-numeric:tabular-nums;font-size:2.25rem;font-weight:700}.results-hero .label{color:var(--text-muted);font-size:.9rem}.result-grid{grid-template-columns:1fr 1fr;gap:1rem;margin-bottom:1rem;display:grid}.result-grid-secondary{margin-top:-.25rem}@media (width<=600px){.result-grid{grid-template-columns:1fr}}.result-stat{background:var(--bg);text-align:center;border:1px solid #0000;border-radius:8px;padding:.75rem}.result-stat .value{font-variant-numeric:tabular-nums;font-size:1.25rem;font-weight:600}.result-stat .label{color:var(--text-muted);font-size:.75rem}.result-stat.highlight{background:var(--highlight-muted);border-color:#b86b4259}.result-stat.highlight .value{color:var(--highlight)}.accordion{border:1px solid var(--border);background:var(--surface);border-radius:8px;margin:1rem 0;padding:0}.accordion summary{cursor:pointer;padding:.75rem 1rem;font-size:.9rem;font-weight:500;list-style-position:inside}.accordion summary:focus-visible{outline:2px solid var(--brand);outline-offset:-2px}.accordion-body{color:var(--text-muted);padding:0 1rem 1rem;font-size:.875rem}.accordion-body ul{margin:0;padding-left:1.25rem}.accordion-body li{margin-bottom:.35rem}.next-question-poll{border:1px solid var(--border);border-radius:var(--radius);background:var(--surface);margin-top:1.5rem;padding:1.25rem}.next-question-poll h3{margin:0 0 .35rem;font-size:1rem}.next-question-options{flex-wrap:wrap;gap:.5rem;margin-top:.75rem;display:flex}.next-question-btn{background:var(--bg);border:1px solid var(--border);color:var(--text);padding:.45rem .75rem;font-size:.8rem}.next-question-btn:hover:not(:disabled){border-color:var(--brand);color:var(--brand)}.next-question-btn:disabled{opacity:.55;cursor:default}.next-question-thanks{color:var(--positive-text);margin:.75rem 0 0;font-size:.85rem}.premium-cta{background:linear-gradient(145deg, var(--highlight-muted) 0%, var(--surface) 100%);border-radius:var(--radius);text-align:center;border:1px solid #b86b4266;margin-top:1.5rem;padding:1.5rem}.premium-cta h3{color:var(--text);margin:0 0 .5rem;font-size:1.1rem}.premium-cta p{color:var(--text-muted);margin:0 0 1rem;font-size:.9rem}.compare-summary{background:var(--bg);border:1px solid var(--border);border-radius:8px;margin:1rem 0;padding:1rem}.compare-summary h3{margin:0 0 .5rem;font-size:1rem}.cta-box{background:var(--brand-muted);border:1px solid var(--border);border-radius:var(--radius);text-align:center;margin-top:2rem;padding:1.5rem}.cta-box h2{margin:0 0 .5rem;font-size:1.1rem}.cta-box p{margin:0 0 1rem}.cta-box .btn{text-decoration:none;display:inline-block}.reviewed-date{color:var(--text-muted);margin:0 0 1rem;font-size:.8rem}.lead-content{max-width:65ch;font-size:1.05rem}.uc-section{border:1px solid var(--border);border-radius:var(--radius);background:var(--surface);margin-top:1.5rem;padding:1.25rem}.uc-section h3{margin:0 0 .75rem;font-size:1rem}.uc-band{border-radius:8px;margin-bottom:.75rem;padding:.75rem 1rem;font-size:.875rem}.uc-band.safe{background:var(--positive-muted);border-left:4px solid var(--positive)}.uc-band.warning{background:var(--warning-bg);border-left:4px solid var(--warning-border)}.uc-band.danger{background:var(--danger-bg);border-left:4px solid var(--danger-border)}.uc-status-badge{text-transform:uppercase;letter-spacing:.04em;border:1px solid;border-radius:4px;margin-bottom:.5rem;padding:.15rem .5rem;font-size:.7rem;font-weight:600;display:inline-block}.uc-band.safe .uc-status-badge{color:var(--positive-text)}.uc-band.warning .uc-status-badge{color:var(--warning-text)}.uc-band.danger .uc-status-badge{color:var(--danger-text)}.uc-subheading{color:var(--text);margin:1.25rem 0 .75rem;font-size:.95rem;font-weight:600}.uc-split-grid{grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:1rem;margin-bottom:1.25rem;display:grid}.uc-split-card{border-radius:8px;padding:1rem;font-size:.875rem}.uc-split-card h4{text-transform:uppercase;letter-spacing:.03em;margin:0 0 .35rem;font-size:.8rem}.uc-split-earnings{background:var(--warning-bg);border:1px solid var(--warning-border)}.uc-split-capital{background:var(--brand-muted);border:1px solid var(--border)}.uc-split-total{font-variant-numeric:tabular-nums;color:var(--text);margin:0 0 .25rem;font-size:1.35rem;font-weight:700}.uc-split-hint{color:var(--text-muted);margin:0 0 .5rem;font-size:.75rem}.uc-split-card ul{color:var(--text-muted);margin:0;padding-left:1.1rem;font-size:.8rem}.uc-split-card li{margin-bottom:.25rem}.uc-timeline-preview{border-top:1px solid var(--border);margin-top:1.25rem;padding-top:1.25rem}.uc-timeline-preview h4{margin:0 0 .35rem;font-size:.95rem}.timeline-table-wrap{margin:.75rem 0;overflow-x:auto}.timeline-table{border-collapse:collapse;width:100%;min-width:420px;font-size:.8rem}.timeline-table th,.timeline-table td{text-align:left;border-bottom:1px solid var(--border);padding:.5rem .6rem}.timeline-table th{color:var(--text-muted);background:var(--bg);font-weight:500}.timeline-table td{font-variant-numeric:tabular-nums}.uc-warnings{color:var(--warning-text);margin:.75rem 0 0;padding-left:1.25rem;font-size:.8rem}.uc-warnings li{margin-bottom:.35rem}.timeline-upsell{color:var(--text-muted);background:var(--bg);border-radius:8px;margin:.75rem 0 0;padding:.75rem;font-size:.85rem}.methodology-box{background:var(--bg);color:var(--text-muted);border-radius:8px;margin-top:1rem;padding:1rem;font-size:.85rem}.methodology-box h4{text-transform:uppercase;color:var(--text);margin:0 0 .5rem;font-size:.8rem}.methodology-box ol{margin:0;padding-left:1.25rem}.methodology-box li{margin-bottom:.35rem}.disclaimer{color:var(--text-muted);border-top:1px solid var(--border);margin-top:1rem;padding-top:1rem;font-size:.8rem}.disclaimer-prominent{background:var(--warning-bg);border:1px solid var(--warning-border);color:var(--text);border-radius:8px;margin-bottom:1rem;padding:.75rem 1rem;font-size:.85rem}.scenario-tabs{gap:.5rem;margin-bottom:1rem;display:flex}.scenario-tab{border:1px solid var(--border);background:var(--surface);cursor:pointer;border-radius:8px;padding:.5rem 1rem;font-family:inherit;font-size:.85rem}.scenario-tab.active{background:var(--brand);color:#fff;border-color:var(--brand)}.compare-table-wrap{-webkit-overflow-scrolling:touch;margin:0 -.5rem;padding:0 .5rem;overflow-x:auto}.compare-table{border-collapse:collapse;width:100%;min-width:480px;font-size:.875rem}.compare-table th,.compare-table td{text-align:left;border-bottom:1px solid var(--border);padding:.5rem}.compare-table th{color:var(--text-muted);font-weight:500}.compare-table .diff-positive{color:var(--positive)}.compare-table .diff-negative{color:var(--danger-border)}.collapsible-toggle{color:var(--brand);cursor:pointer;background:0 0;border:none;padding:0;font-family:inherit;font-size:.875rem;text-decoration:underline}.collapsible-content{margin-top:.75rem;display:none}.collapsible-content.open{display:block}.optional-section{display:none}.optional-section.visible{display:block}.guides-grid{grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:1rem;margin-top:1.5rem;display:grid}.guide-card{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);color:inherit;padding:1.25rem;text-decoration:none;transition:border-color .15s,box-shadow .15s;display:block}.guide-card:hover{border-color:var(--highlight);box-shadow:var(--shadow)}.guide-card h3{margin:0 0 .5rem;font-size:1rem}.guide-card p{color:var(--text-muted);margin:0;font-size:.875rem}.content-section{padding:2rem 0 3rem}.content-section h1{margin:0 0 1rem;font-size:1.75rem}.content-section h2{margin:2rem 0 .75rem;font-size:1.25rem}.content-section p,.content-section li{color:var(--text-muted);max-width:70ch}.content-section ul{padding-left:1.25rem}.source-table{border-collapse:collapse;width:100%;margin:1rem 0;font-size:.875rem}.source-table th,.source-table td{text-align:left;border-bottom:1px solid var(--border);vertical-align:top;padding:.6rem}.source-table th{background:var(--bg);font-weight:500}.site-footer{border-top:1px solid var(--border);color:var(--text-muted);background:#fffdf999;margin-top:2rem;padding:2rem 0;font-size:.8rem}.site-footer .container{flex-wrap:wrap;justify-content:space-between;gap:1rem;display:flex}.hidden{display:none!important}@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important;animation-duration:.01ms!important;animation-iteration-count:1!important}}@media (width<=430px){.card{padding:1rem}.hero h1{font-size:1.5rem}.results-hero .big-number{font-size:1.75rem}.steps{gap:.35rem}.step-indicator{padding:.3rem .5rem;font-size:.7rem}}@media (width>=320px) and (width<=390px){.container{width:min(960px,100% - 1rem)}.btn-row .btn{text-align:center;flex:100%}}