:root{--green:#0f6b3a;--green-d:#0a4a28;--yellow:#f5b800;--black:#101410;--soft:#f3f6f1;--text:#2a302b;
--i-hero:url(https://images.unsplash.com/photo-1554224155-6726b3ff858f?auto=format&fit=crop&w=1600&q=70);
--i-tax:url(https://images.unsplash.com/photo-1554224155-6726b3ff858f?auto=format&fit=crop&w=900&q=70);
--i-fin:url(https://images.unsplash.com/photo-1450101499163-c8848c66ca85?auto=format&fit=crop&w=900&q=70);
--i-biz:url(https://images.unsplash.com/photo-1556761175-5973dc0f32e7?auto=format&fit=crop&w=900&q=70);
--i-doc:url(https://images.unsplash.com/photo-1521791136064-7986c2920216?auto=format&fit=crop&w=900&q=70);
--i-person:url(https://images.unsplash.com/photo-1573496359142-b8d87734a5a2?auto=format&fit=crop&w=900&q=70)}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{font-family:Inter,Arial,sans-serif;color:var(--text);line-height:1.6;background:#fff;overflow-x:hidden}
h1,h2,h3{font-family:Fraunces,Georgia,serif;line-height:1.2;color:var(--black)}
a{color:inherit;text-decoration:none}
:focus-visible{outline:3px solid var(--yellow);outline-offset:2px}
.wrap{max-width:1100px;margin:0 auto;padding:0 20px}
section{padding:70px 0}.center{text-align:center}.lead{max-width:640px;margin:12px auto 0}
.btn{display:inline-block;background:var(--yellow);color:var(--black);font-weight:600;padding:13px 26px;border:0;border-radius:4px;cursor:pointer;font-size:1rem;transition:transform .2s,background .2s}
.btn:hover{background:#ffc928;transform:translateY(-2px)}
.btn.green{background:var(--green);color:#fff}.btn.green:hover{background:var(--green-d)}
header{position:sticky;top:0;z-index:30;background:var(--black);color:#fff}
.nav{display:flex;align-items:center;justify-content:space-between;height:70px}
.logo{font-family:Fraunces,serif;font-weight:700;font-size:1.25rem}.logo b{color:var(--yellow)}
nav ul{display:flex;gap:26px;list-style:none;align-items:center}
nav a:hover,nav a.on{color:var(--yellow)}
.call{background:var(--yellow);color:var(--black)!important;padding:8px 16px;border-radius:4px;font-weight:600}
.menu-btn{display:none;background:none;border:0;color:#fff;font-size:1.8rem;cursor:pointer}
/* hero + parallax */
.hero{position:relative;min-height:88vh;display:flex;align-items:center;color:#fff;overflow:hidden;background:var(--green-d)}
.bg{position:absolute;inset:-12% 0;background:linear-gradient(rgba(10,74,40,.82),rgba(16,20,16,.88)),var(--img,none) center/cover no-repeat;will-change:transform}
.hero .wrap{position:relative;z-index:2}
.hero h1{color:#fff;font-size:clamp(2.2rem,6vw,4.2rem);max-width:760px}
.hero p.sub{font-size:1.25rem;margin:18px 0 28px;color:var(--yellow);font-weight:500}
.shape{position:absolute;border-radius:50%;z-index:1;opacity:.25;background:var(--yellow);animation:float 9s ease-in-out infinite}
.s1{width:220px;height:220px;right:8%;top:14%}.s2{width:90px;height:90px;right:30%;bottom:12%;background:#fff;animation-delay:-3s}.s3{width:140px;height:140px;left:-40px;bottom:10%;background:var(--green);opacity:.5;animation-delay:-6s}
@keyframes float{50%{transform:translateY(-28px) scale(1.06)}}
.in{opacity:0;transform:translateY(30px);animation:in .9s cubic-bezier(.2,.7,.2,1) forwards}
.d1{animation-delay:.2s}.d2{animation-delay:.5s}.d3{animation-delay:.8s}
@keyframes in{to{opacity:1;transform:none}}
.page-hero{position:relative;padding:90px 0;color:#fff;overflow:hidden;background:var(--black)}
.page-hero h1{color:#fff;font-size:clamp(2rem,5vw,3.2rem)}
.page-hero p{color:var(--yellow);margin-top:8px}
/* reveal */
.rv{opacity:0;transform:translateY(40px);transition:opacity .8s,transform .8s}
.rv.l{transform:translateX(-50px)}.rv.r{transform:translateX(50px)}
.rv.show{opacity:1;transform:none}
.soft{background:var(--soft)}
.steps,.quotes,.values,.news{display:grid;grid-template-columns:repeat(3,1fr);gap:26px;margin-top:34px;text-align:left}
.step{border-top:4px solid var(--yellow);background:#fff;padding:24px}.step span{color:var(--green);font-weight:700}
.services{display:grid;grid-template-columns:repeat(2,1fr);gap:24px;margin-top:36px;text-align:left}
.card{border:1px solid #dde4da;border-left:6px solid var(--green);padding:28px;border-radius:6px;display:flex;flex-direction:column;gap:12px;background:#fff;transition:box-shadow .3s}
.card:hover{box-shadow:0 10px 28px rgba(15,107,58,.18)}
.card ul{padding-left:18px}.card .btn{align-self:flex-start;margin-top:auto;font-size:.9rem;padding:10px 20px}
.dark{background:var(--black);color:#fff}.dark h2{color:var(--yellow)}.dark p{color:#d6ddd4}
.green-s{background:var(--green);color:#fff}.green-s h2{color:#fff}
.quote{background:rgba(0,0,0,.25);padding:26px;border-radius:6px;border-bottom:4px solid var(--yellow)}
.quote q{display:block;font-style:italic;margin-bottom:14px}.quote strong{color:var(--yellow)}
.values h3{color:var(--green);margin-bottom:8px}
.parallax{position:relative;overflow:hidden;color:#fff;padding:110px 0;text-align:center}
.parallax blockquote{position:relative;z-index:2;font-family:Fraunces,serif;font-size:clamp(1.3rem,3vw,1.9rem);max-width:760px;margin:0 auto}
.parallax cite{display:block;margin-top:16px;color:var(--yellow);font-style:normal;position:relative;z-index:2}
.post{border:1px solid #dde4da;border-radius:6px;overflow:hidden;background:#fff}
.post .img{height:130px;background:linear-gradient(135deg,var(--green),var(--yellow))}.post .t{padding:18px}
/* service bands */
.band{display:grid;grid-template-columns:1fr 1fr;min-height:260px}
.band .ttl{display:flex;align-items:center;justify-content:center;background:var(--soft);padding:30px}
.band .ttl h2{color:var(--green);font-weight:600}
.band .pic{background:linear-gradient(135deg,var(--green),var(--yellow)) ,var(--img) center/cover;background:var(--img) center/cover,linear-gradient(135deg,var(--green),var(--yellow));overflow:hidden;position:relative}
.band.flip .pic{order:-1}
.band .pic .bg{inset:-15% 0;background:var(--img) center/cover}
.sgrid{display:grid;grid-template-columns:1fr 1fr;gap:28px 50px;padding:50px 0}
.sgrid h3{font-size:1.15rem;margin-bottom:6px}.sgrid a.more{color:var(--green);font-weight:600;text-decoration:underline}
.cta{background:#4a3f33;background:var(--green-d);color:#fff;border-radius:8px;padding:34px;display:flex;gap:24px;align-items:center;justify-content:space-between;flex-wrap:wrap}
.cta h3{color:#fff}
/* about */
.two{display:grid;grid-template-columns:1fr 1fr;gap:44px;align-items:center}
.photo{height:380px;border-radius:8px;background:var(--i-person) center/cover,linear-gradient(135deg,var(--green),var(--yellow));border-bottom:8px solid var(--yellow)}
.nums{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;text-align:center}
.nums b{display:block;font-family:Fraunces,serif;font-size:2.6rem;color:var(--yellow)}
/* contact */
.where-grid{display:grid;grid-template-columns:1fr 1fr;gap:40px}
form{background:#fff;padding:26px;border-radius:6px;border-top:5px solid var(--yellow);display:grid;gap:14px;box-shadow:0 8px 30px rgba(0,0,0,.08)}
label{font-weight:600;font-size:.9rem}
input,select,textarea{width:100%;padding:11px;border:1px solid #b9c4b6;border-radius:4px;font:inherit;margin-top:4px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
.ok{display:none;background:#e6f4ea;border-left:4px solid var(--green);padding:12px}
.map{width:100%;height:320px;border:0;border-radius:8px;margin-top:20px}
footer{background:var(--black);color:#cfd6cd;padding:50px 0 24px}
.foot{display:grid;grid-template-columns:2fr 1fr 1fr;gap:30px}
footer h4{color:var(--yellow);margin-bottom:10px;font-family:Fraunces,serif}
footer li{list-style:none;margin:6px 0}footer a:hover{color:var(--yellow)}
.copy{border-top:1px solid #2c342c;margin-top:30px;padding-top:16px;font-size:.85rem}
.wa{position:fixed;right:18px;bottom:18px;z-index:40;background:#25d366;color:#fff;width:54px;height:54px;border-radius:50%;display:grid;place-items:center;font-weight:700;box-shadow:0 4px 14px rgba(0,0,0,.3)}
@media(max-width:800px){
.menu-btn{display:block}
nav ul{display:none;position:absolute;top:70px;left:0;right:0;background:var(--black);flex-direction:column;padding:20px;gap:16px}
nav ul.open{display:flex}
.steps,.services,.quotes,.values,.news,.where-grid,.foot,.row,.two,.band,.sgrid{grid-template-columns:1fr}
.nums{grid-template-columns:1fr 1fr}.band .pic{min-height:200px}.band.flip .pic{order:0}section{padding:50px 0}}
@media(prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important}.in,.rv{opacity:1;transform:none}html{scroll-behavior:auto}}

/* logo + watermarks */
.logo-img{height:50px;width:auto;background:#fff;border-radius:6px;padding:3px 10px;display:block}
.logo-img.big{height:90px;margin-bottom:6px}
.wm{position:relative;overflow:hidden}
.wm>*{position:relative;z-index:1}
.wm::before{content:"";position:absolute;width:420px;height:335px;background:url(logo.png) center/contain no-repeat;opacity:.08;pointer-events:none;z-index:0;animation:wmf 14s ease-in-out infinite}
.wm.lt::before{filter:brightness(0) invert(1);opacity:.07}
.wm-tl::before{top:-50px;left:-70px;transform:rotate(-12deg)}
.wm-tr::before{top:-50px;right:-70px;transform:rotate(10deg)}
.wm-bl::before{bottom:-60px;left:-60px;transform:rotate(8deg)}
.wm-br::before{bottom:-60px;right:-60px;transform:rotate(-10deg)}
.wm-l::before{top:50%;left:-100px;margin-top:-167px;transform:rotate(-6deg)}
.wm-r::before{top:50%;right:-100px;margin-top:-167px;transform:rotate(6deg)}
.wm-c::before{top:50%;left:50%;margin:-167px 0 0 -210px}
.hero::after{content:"";position:absolute;right:4%;bottom:-40px;width:340px;height:270px;background:url(logo.png) center/contain no-repeat;filter:brightness(0) invert(1);opacity:.08;z-index:1;pointer-events:none}
@keyframes wmf{50%{translate:0 -14px}}
@media(max-width:800px){.wm::before{width:260px;height:207px}.logo-img{height:42px}}

/* taxpayer form */
.tf fieldset{background:#fff;border:0;border-top:5px solid var(--yellow);border-radius:6px;padding:24px;margin-bottom:22px;display:grid;gap:14px;box-shadow:0 6px 24px rgba(0,0,0,.06)}
.tf legend{font-family:Fraunces,serif;font-size:1.3rem;font-weight:700;color:var(--green);padding:0 8px;background:#fff}
.row3{display:grid;grid-template-columns:2fr 1fr 1fr;gap:14px}
.q{display:flex;flex-wrap:wrap;gap:8px 20px;align-items:center;padding:8px 0;border-bottom:1px solid #e6ece4}
.q>span{flex:1 1 320px}.q label,.opts label,.chk{display:flex;gap:6px;align-items:center;font-weight:500}
.q input,.opts input,.chk input{width:auto;margin:0}
.opts{display:grid;gap:8px}.h{font-weight:600}.note{font-size:.9rem}
.tw{overflow-x:auto}table{border-collapse:collapse;width:100%;min-width:640px}
th,td{border:1px solid #b9c4b6;padding:4px}th{background:var(--soft);font-size:.8rem;text-align:left;padding:8px}td input{border:0;margin:0;padding:8px}
.err{display:none;background:#fdecea;border-left:4px solid #c0392b;padding:12px;margin-top:12px}
.tf .ok{margin-top:12px}
@media(max-width:800px){.row3{grid-template-columns:1fr}}
