@font-face{font-family:Space;src:url('/assets/SpaceGrotesk-Variable.ttf') format('truetype');font-weight:300 700;font-display:swap}@font-face{font-family:Plex;src:url('/assets/IBMPlexMono-Regular.ttf') format('truetype');font-display:swap}
:root{--ink:#111110;--bone:#ffffff;--acid:#dfff38;--muted:#b5b3ab;--line:#393a34;--pad:clamp(24px,5vw,88px)}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:var(--ink);color:var(--bone);font:400 17px/1.65 Space,Arial,sans-serif}a{color:inherit;text-underline-offset:5px}button{font:inherit}a,button,summary{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--acid);outline-offset:6px}.light a:focus-visible,.light 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em{font-style:normal;color:var(--acid)}.hero p{max-width:440px;color:#c8c7c0;font-size:18px}.actions{display:flex;gap:22px;align-items:center;flex-wrap:wrap;margin-top:33px}.hero-foot{position:absolute;bottom:24px;left:var(--pad);right:var(--pad);display:flex;justify-content:space-between;align-items:center;color:#a7a99d}.hero-foot span:last-child{color:var(--acid)}.ticker{display:flex;justify-content:space-between;gap:30px;padding:24px var(--pad);background:var(--acid);color:var(--ink);font-family:Plex,monospace;font-size:14px;letter-spacing:.08em}.section{padding:110px var(--pad)}.light{background:var(--bone);color:var(--ink)}.light .eyebrow{color:#5f6058}.section-head{display:grid;grid-template-columns:1.15fr 1fr;gap:80px;align-items:end;margin-bottom:65px}.section-head p{margin:0;max-width:44ch;color:#62645b}.category-grid{display:grid;grid-template-columns:1fr 1fr;border-top:1px solid #b9b9ae}.category{padding:40px 0 20px}.category:first-child{border-right:1px solid #b9b9ae;padding-right:50px}.category:last-child{padding-left:50px}.category .number{font-family:Plex,monospace;color:#797b70;margin-bottom:56px}.category h3{font-size:clamp(2.6rem,5vw,5rem);margin-bottom:20px}.category p{max-width:42ch}.tags{display:flex;flex-wrap:wrap;gap:10px;margin-top:30px}.tags span{font:12px Plex,monospace;letter-spacing:.04em;border:1px solid #aaa99c;padding:8px 12px}.statement{display:grid;grid-template-columns:1fr 1.15fr;gap:10%;align-items:center}.brand-panel{min-height:400px;background:var(--acid);display:flex;align-items:center;padding:50px;position:relative;color:var(--ink)}.brand-panel small{position:absolute;left:30px;bottom:25px;font:12px Plex,monospace}.statement p{color:var(--muted)}.steps{display:grid;grid-template-columns:repeat(3,1fr);gap:45px;margin-top:70px}.step{border-top:1px solid var(--line);padding-top:28px}.step .number{color:var(--acid);font:14px Plex,monospace;display:block;margin-bottom:44px}.step p{color:var(--muted);font-size:16px}.faq-layout{display:grid;grid-template-columns:.8fr 1.2fr;gap:80px}.faq-layout h2{max-width:8ch}details{border-top:1px solid #bbb9ae;padding:23px 0}details:last-child{border-bottom:1px solid #bbb9ae}summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;gap:25px;font-size:20px;font-weight:500;line-height:1.4}summary::-webkit-details-marker{display:none}summary:after{content:'+';font-weight:400}details[open] summary:after{content:'−'}details p{margin:22px 40px 2px 0;color:#585b51;font-size:16px}.cta{padding:100px var(--pad);display:flex;align-items:center;justify-content:space-between;gap:50px;background:var(--acid);color:var(--ink)}.cta h2{max-width:13ch;margin-bottom:20px}.cta .button{background:var(--ink);color:var(--bone)!important}.cta p{margin-bottom:0}.site-footer{padding:60px var(--pad) 28px}.footer-top{display:flex;justify-content:space-between;align-items:start;gap:40px;padding-bottom:65px}.footer-top img{width:190px}.footer-links{display:flex;gap:35px;flex-wrap:wrap;font-size:14px}.footer-note{border-top:1px solid var(--line);padding-top:25px;display:flex;gap:25px;justify-content:space-between;font-size:12px;line-height:1.5;color:#a4a69a}.footer-note p{margin:0;max-width:65ch}.page-hero{padding:85px var(--pad) 75px;border-bottom:1px solid var(--line)}.page-hero h1{max-width:13ch}.page-hero p{max-width:52ch;font-size:20px;color:var(--muted)}.about-copy{display:grid;grid-template-columns:1fr 1fr;gap:10%}.about-copy p{color:#5e6057}.value-row{padding:32px 0;border-bottom:1px solid #b9b9ae;display:grid;grid-template-columns:100px 1fr;gap:20px}.value-row .mono{padding-top:5px;color:#62645b}.value-row h3{margin-bottom:15px}.value-row p{margin-bottom:0}.profiles{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin-top:50px}.profile img{width:100%;aspect-ratio:1;object-fit:cover;border:1px solid var(--line)}.profile h3{font-size:18px;margin:22px 0 10px}.profile a{font-size:14px}.profile p{font-size:13px;color:var(--muted);margin:8px 0}.legal{max-width:880px;margin:0 auto;padding:70px var(--pad) 100px}.legal h2{font-size:27px;letter-spacing:-.02em;margin-top:45px;margin-bottom:18px;line-height:1.2}.legal p{color:#53574d}.legal ul{padding-left:22px}.legal li{margin:12px 0;color:#53574d}.legal a{font-weight:500}.wide-photo{width:100%;aspect-ratio:2.6;object-fit:cover;object-position:50% 65%}.breadcrumb{margin-bottom:28px}.breadcrumb a{text-decoration:none}.not-found{padding:100px var(--pad);min-height:60vh}.not-found h1{font-size:100px}
@media(min-width:1700px){.hero{min-height:840px}.hero-photo{width:65%}}@media(max-width:1000px){.nav{gap:20px}.hero{min-height:660px}.hero-photo{width:85%}.hero:before{background:linear-gradient(90deg,#111110 8%,rgba(17,17,16,.9) 32%,rgba(17,17,16,.15) 95%)}.section-head,.faq-layout{gap:45px}.statement{gap:6%}.brand-panel{min-height:320px;padding:30px}.profiles{gap:15px}.section{padding-top:80px;padding-bottom:80px}}
@media(max-width:700px){.topbar{font-size:10px}.topbar span:last-child{display:none}.site-header{height:78px}.brand,.brand img{width:100px}.menu-button{display:block}.nav{display:none;position:absolute;top:77px;left:0;right:0;padding:24px;background:var(--ink);border-bottom:1px solid var(--line);align-items:stretch;gap:22px}.nav.open{display:flex;flex-direction:column}.nav a{font-size:16px}.hero{min-height:730px;padding-top:46px;align-items:start}.hero-content{grid-column:1 / -1}.hero-photo{width:100%;height:61%;top:auto;bottom:0;object-position:65% 80%}.hero:before{background:linear-gradient(180deg,#111110 16%,rgba(17,17,16,.92) 43%,rgba(17,17,16,.08) 77%,#111110 99%)}.hero h1{font-size:clamp(2.7rem,10.5vw,4rem);max-width:none}.hero p{font-size:16px;max-width:29ch}.hero .eyebrow{font-size:11px;margin-bottom:19px}.hero .actions{gap:17px;margin-top:25px}.hero-foot{font-size:10px}.hero-foot span:last-child{display:none}.ticker{font-size:11px;justify-content:center;gap:20px;flex-wrap:wrap;padding:17px 20px}.ticker span:last-child{display:none}.section{padding:65px 24px}.section-head,.statement,.faq-layout,.about-copy{grid-template-columns:1fr;gap:30px}.section-head{margin-bottom:35px}.section-head h2{margin-bottom:0}.category-grid{grid-template-columns:1fr}.category:first-child{border-right:0;padding-right:0;border-bottom:1px solid #b9b9ae}.category:last-child{padding-left:0}.category{padding-top:28px;padding-bottom:30px}.category .number{margin-bottom:27px}.category h3{font-size:3.1rem}.tags{margin-top:20px}.brand-panel{min-height:280px}.statement>div:last-child{padding-top:15px}.steps{grid-template-columns:1fr;gap:30px;margin-top:42px}.step .number{margin-bottom:22px}.step h3{font-size:25px}.step p{margin-bottom:0}.faq-layout h2{max-width:none}summary{font-size:18px}.cta{padding:60px 24px;display:block}.cta .button{margin-top:30px}.footer-top{flex-direction:column;padding-bottom:35px}.footer-top img{width:140px}.footer-links{gap:20px}.footer-note{flex-direction:column;font-size:11px}.site-footer{padding:45px 24px 26px}.page-hero{padding:55px 24px}.page-hero h1{font-size:3.4rem}.page-hero p{font-size:18px}.value-row{grid-template-columns:45px 1fr}.profiles{grid-template-columns:1fr 1fr;gap:30px 16px}.profile h3{font-size:16px}.legal{padding:25px 24px 65px}.wide-photo{aspect-ratio:1.5}.actions .button{padding-left:18px;padding-right:18px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}

[hidden]{display:none!important}.link-button{background:none;border:0;color:inherit;font:inherit;padding:0;text-decoration:underline;text-underline-offset:5px;cursor:pointer}.consent{position:fixed;bottom:18px;left:18px;z-index:20;background:#fff;color:#111;max-width:460px;padding:24px;border:1px solid #111;box-shadow:0 8px 28px #0004}.consent p{font-size:15px;margin-bottom:18px}.consent>div{display:flex;gap:14px;flex-wrap:wrap}.consent button{background:#111;color:#fff;border:1px solid #111;padding:10px 16px;font-size:14px;cursor:pointer}.consent button:last-child{background:#fff;color:#111}.consent button:focus-visible{outline-color:#111}@media(max-width:700px){.consent{left:12px;right:12px;bottom:12px}.profiles{grid-template-columns:1fr 1fr}}
/* CPA Journal */
.journal-hero{padding:60px 6% 0}.journal-title{display:flex;justify-content:space-between;align-items:flex-end;gap:40px;padding:40px 0 55px}.journal-title h1{font-size:clamp(5rem,10vw,9.5rem);line-height:.94;letter-spacing:-.07em;margin:20px 0 0}.journal-title em{color:var(--acid);font-style:normal}.journal-title>p{font-size:23px;line-height:1.5;margin:0 0 8px}.journal-topics{display:flex;gap:26px;flex-wrap:wrap;border-top:1px solid #ffffff35;padding:24px 0;font-size:14px}.journal-topics a{text-decoration:none}.journal-topics a:hover{color:var(--acid)}.journal-feature{display:grid;grid-template-columns:1fr 1fr;gap:8%;align-items:center}.journal-feature h2{font-size:clamp(2.2rem,3.5vw,3.9rem);letter-spacing:-.045em;line-height:1.08;margin:25px 0}.journal-feature h2 a{text-decoration:none}.journal-feature .mono{font-size:12px;margin:30px 0}.journal-art{background:var(--acid);padding:55px;display:flex;justify-content:center;align-items:center;min-height:440px;overflow:hidden}.graphic-card{background:var(--ink);color:var(--white,#fff);border-radius:14px;transform:rotate(-7deg);width:78%;max-width:290px;min-height:350px;padding:25px;display:flex;flex-direction:column;justify-content:space-between;box-shadow:12px 12px 0 #11111024;border:1px solid #555}.graphic-card span{font:10px 'IBM Plex Mono',monospace;letter-spacing:.12em}.graphic-card strong{font-size:54px;line-height:.96;letter-spacing:-.055em;color:#fff;margin:26px 0}.journal-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:25px}.journal-card{border:1px solid #1111103b;display:flex;flex-direction:column;min-width:0;padding:26px;transition:background .2s}.journal-card:hover{background:#f2f2ec}.journal-card-top{display:flex;justify-content:space-between;gap:15px;align-items:start;border-bottom:1px solid #1111102b;padding-bottom:22px}.journal-card .eyebrow{font-size:10px;line-height:1.5;margin:0}.journal-card .mono{font-size:10px;white-space:nowrap}.journal-card h3{font-size:28px;letter-spacing:-.04em;line-height:1.13;margin:26px 0 17px}.journal-card h3 a{text-decoration:none}.journal-card h3 a:hover{text-decoration:underline;text-underline-offset:4px}.journal-card p{font-size:15px;line-height:1.7;flex:1}.journal-card-bottom{display:flex;justify-content:space-between;align-items:center;font-size:12px;margin-top:22px}.journal-card-bottom span{font-size:28px}.journal-archive{padding-top:10px}.topic-group{scroll-margin-top:110px;margin-top:65px}.topic-group>h2{font-size:26px;letter-spacing:-.03em;border-bottom:1px solid #111110;padding-bottom:16px;margin-bottom:24px}.empty-topic{font-size:16px;color:#50504a;max-width:65ch}.editorial-strip p{max-width:55ch}.article-hero{padding:60px 6% 65px;max-width:1200px;margin:auto}.article-hero .eyebrow{margin:40px 0 24px}.article-hero h1{font-size:clamp(2.8rem,5.6vw,5.4rem);max-width:19ch;letter-spacing:-.055em;line-height:1.06;margin:0 0 28px}.article-deck{font-size:22px;max-width:65ch;line-height:1.55;color:#c9c9c2}.article-meta{display:flex;gap:22px;flex-wrap:wrap;font-size:12px;padding-top:25px}.article-layout{padding:70px 6%;display:grid;grid-template-columns:240px minmax(0,760px);justify-content:center;gap:65px}.article-toc{position:sticky;top:110px;align-self:start;font-size:14px}.article-toc ol{padding-left:18px;line-height:1.6;margin:20px 0}.article-toc li{margin:12px 0}.article-toc a{color:inherit;text-decoration:none}.article-toc a:hover{text-decoration:underline}.article-copy{min-width:0}.article-copy p{font-size:18px;line-height:1.85}.article-copy h2{font-size:32px;letter-spacing:-.035em;line-height:1.2;margin:45px 0 20px}.article-copy section{scroll-margin-top:110px}.article-copy .article-intro{font-size:22px;line-height:1.7}.takeaways{background:#eff8ce;border-left:4px solid #111;padding:24px 30px;margin:35px 0 45px}.takeaways h2{font-size:21px;margin:0 0 15px}.takeaways ul{padding-left:20px}.takeaways li{margin:12px 0;line-height:1.65}.article-copy .source-note{font-size:13px;line-height:1.65;color:#575750;overflow-wrap:anywhere}.article-sources{border-top:1px solid #aaa;margin-top:50px}.article-sources li{margin:14px 0;line-height:1.6}.article-sources ul{padding-left:20px;overflow-wrap:anywhere}.article-channel{background:var(--ink);color:#fff;padding:30px;margin-top:40px}.article-channel h2{margin:0 0 15px}.article-channel p{font-size:16px}.article-channel .button{background:var(--acid);color:var(--ink)}
@media(min-width:701px) and (max-width:1050px){.journal-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.journal-feature{gap:35px}.journal-art{padding:25px}.article-layout{grid-template-columns:180px minmax(0,1fr);gap:30px}.nav{gap:18px}}
@media(max-width:700px){.journal-hero{padding:35px 24px 0}.journal-title{display:block;padding:30px 0}.journal-title h1{font-size:5.5rem}.journal-title>p{font-size:18px;margin-top:30px}.journal-topics{gap:14px 22px;font-size:12px}.journal-feature{grid-template-columns:1fr;gap:35px}.journal-art{min-height:340px;padding:32px}.graphic-card{min-height:290px}.graphic-card strong{font-size:44px}.journal-grid{grid-template-columns:1fr}.journal-card{padding:24px}.journal-card h3{font-size:28px}.journal-feature h2{font-size:2.25rem}.article-hero{padding:35px 24px 45px}.article-hero h1{font-size:2.75rem;overflow-wrap:break-word}.article-deck{font-size:18px}.article-meta{gap:15px;font-size:11px}.article-layout{grid-template-columns:1fr;padding:35px 24px 50px;gap:20px}.article-toc{position:static;border-bottom:1px solid #bbb;padding-bottom:30px}.article-copy h2{font-size:27px}.article-copy p{font-size:17px}.article-copy .article-intro{font-size:20px}.takeaways{padding:22px}.article-channel{padding:24px}.topic-group{margin-top:42px}}

.archive-nav{display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap;margin-top:40px;font-size:14px}
.contact-email{font-size:clamp(1rem,2vw,1.5rem);overflow-wrap:anywhere}.contact-notes{display:grid;grid-template-columns:1fr 1fr;gap:60px;margin-top:90px;border-top:1px solid #111;padding-top:45px}.contact-notes h2{font-size:30px;line-height:1.2;letter-spacing:-.035em}.contact-notes p{font-size:16px}.nav{gap:22px}@media(max-width:700px){.contact-notes{grid-template-columns:1fr;gap:35px;margin-top:55px}.nav{gap:22px}}