:root{--primary:#1e3a8a;--primary-light:#2563eb;--navy:#0f172a;--teal:#0f766e;--gold:#b45309;--text:#334155;--muted:#64748b;--border:#e2e8f0;--bg:#f8fafc;--shadow:0 3px 12px rgba(15,23,42,.06)}
*,*::before,*::after{box-sizing:border-box;margin:0;padding:0;word-break:keep-all;overflow-wrap:break-word}html{scroll-behavior:smooth}body{font-family:'Malgun Gothic','Apple SD Gothic Neo',sans-serif;background:var(--bg);color:var(--text);font-size:16px;line-height:1.75}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a{ -webkit-tap-highlight-color:transparent}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,textarea:focus-visible{outline:3px solid #2563eb;outline-offset:4px}h1,h2,h3{color:var(--navy);line-height:1.4;font-weight:800}h1{font-size:38px;letter-spacing:-1.5px}h2{font-size:25px;margin-bottom:14px;letter-spacing:-.6px}h3{font-size:20px;margin-bottom:9px}p+p{margin-top:14px}ul,ol{padding-left:22px}li+li{margin-top:8px}small,.small{font-size:13px;color:var(--muted)}[hidden]{display:none!important}.container{max-width:820px;width:100%;margin:auto;padding-inline:20px}.skip-link{position:fixed;top:-100px;left:12px;z-index:200;background:white;padding:12px}.skip-link:focus{top:8px}.site-header{position:sticky;top:0;z-index:100;background:rgba(255,255,255,.98);border-bottom:1px solid var(--border)}.header-inner{max-width:1420px;margin:auto;padding:14px 20px;display:flex;justify-content:space-between;align-items:center;gap:14px;min-height:68px}.site-logo{display:inline-flex;align-items:center;gap:9px;white-space:nowrap;flex-shrink:0;text-decoration:none;font-size:19px;font-weight:800;color:var(--navy)}.logo-symbol{width:35px;height:35px;border-radius:11px;background:var(--primary);display:grid;place-items:center;color:white;font-size:22px}.main-nav{display:flex;gap:4px;flex-wrap:nowrap;align-items:center}.nav-link{padding:7px 8px;white-space:nowrap;flex-shrink:0;font-size:13px;font-weight:700;text-decoration:none;border-radius:7px}.nav-link:hover,.nav-link[aria-current=page]{background:#eff6ff;color:#1d4ed8}.mobile-menu-btn{display:none;border:1px solid var(--border);border-radius:8px;background:white;padding:5px 12px;color:var(--navy)}.mobile-nav{border-top:1px solid var(--border);padding:12px 20px;max-height:70vh;overflow:auto}.mobile-nav a{display:block;padding:9px;text-decoration:none}.breadcrumbs{font-size:13px;color:var(--muted);padding-top:22px;margin-bottom:24px;display:flex;flex-wrap:wrap;gap:8px}.breadcrumbs a{text-decoration:none}.hero{padding:28px 0 12px}.hero-home{padding-top:40px}.eyebrow{font-size:12px;font-weight:800;color:var(--teal);letter-spacing:1.6px;display:block;margin-bottom:12px}.hero-title-line{display:inline-block;white-space:nowrap}.hero-title-line+.hero-title-line{display:block}.accent-text{color:var(--primary-light)}.hero p{margin-top:20px;max-width:650px}.hero .small{margin-top:12px}.trust-strip{display:flex;gap:16px;flex-wrap:wrap;margin-top:22px;font-size:13px;color:var(--teal);font-weight:700}.section{margin:40px 0}.section-intro{margin-bottom:22px}.card-stack,.calc-single-column-container,.nexus-grid{display:flex;flex-direction:column;gap:20px;max-width:820px;width:100%;margin-inline:auto}.feature-card,.content-card,.calc-form-card,.calc-result-card{background:white;border:1px solid var(--border);box-shadow:var(--shadow);border-radius:16px;padding:26px;margin:20px 0}.feature-card{--card-color:#1e40af;--card-tint:#eff6ff;border-left:5px solid var(--card-color);display:block;text-decoration:none;color:var(--text);margin:0}.card--check{--card-color:#1e40af;--card-tint:#eff6ff}.card--finance{--card-color:#6d28d9;--card-tint:#f5f3ff}.card--docs{--card-color:#0f766e;--card-tint:#f0fdfa}.card-icon{display:grid;place-items:center;background:var(--card-tint);color:var(--card-color);border-radius:12px;width:46px;height:46px;font-size:23px;font-weight:800;margin-bottom:14px}.card-label{font-size:12px;font-weight:800;color:var(--card-color)}.card-title{margin:8px 0;font-size:21px}.card-desc{font-size:15px}.card-link{display:block;margin-top:15px;font-weight:700;color:var(--card-color);font-size:14px}a.feature-card{transition:transform .2s,box-shadow .2s}a.feature-card:hover{transform:translateY(-3px);box-shadow:0 8px 26px rgba(15,23,42,.12)}.btn,.btn-view-result,.btn-share-url{display:inline-flex;justify-content:center;align-items:center;gap:12px;border:0;border-radius:10px;min-height:48px;padding:12px 22px;background:var(--primary);color:white;text-decoration:none;font-weight:700}.btn:hover{background:#172d70}.btn-secondary{background:white;border:1px solid #cbd5e1;color:var(--primary)}.btn-view-result{display:flex;width:100%;background:linear-gradient(110deg,#1e3a8a,#2563eb);font-size:17px}.button-row{display:flex;gap:12px;flex-wrap:wrap;margin-top:22px}.geo-summary-box{background:#f0fdf4;border:1px solid #bbf7d0;border-left:4px solid #15803d;border-radius:12px;padding:20px;margin:24px 0}.geo-summary-box strong{color:#166534}.geo-summary-box ul{margin-top:10px;font-size:15px}.notice-box{padding:20px;border:1px solid;border-left-width:4px;border-radius:12px;margin:22px 0}.notice-box-warning{background:#fffbeb;border-color:#f59e0b;color:#92400e}.notice-box-info{background:#eff6ff;border-color:#93c5fd;color:#1e3a8a}.notice-box strong{display:block;margin-bottom:6px}.ad-placement{width:100%;max-width:820px;margin:28px auto;padding:14px 12px;text-align:center;background:#f8fafc;border:1px solid #e2e8f0;border-radius:12px}.ad-caption{font-size:12px;color:var(--muted);margin-bottom:8px}.ad-placement ins.adsbygoogle{display:block}.step{border-top:1px solid var(--border);padding:18px 0}.step:first-of-type{border:0}.step-number{font-size:12px;letter-spacing:1px;color:var(--teal);font-weight:800;display:block;margin-bottom:6px}.official-address{display:block;background:#f1f5f9;padding:12px;border:1px solid var(--border);border-radius:8px;margin:14px 0;color:var(--navy);font-family:inherit}.official-list{list-style:none;padding:0}.official-list li{border-top:1px solid var(--border);padding:18px 0}.source-box{border-left:4px solid var(--teal);font-size:14px}.source-box .source-url{display:block;font-size:13px;color:var(--muted);margin-top:5px}.related-nexus-section{margin:44px 0 28px;padding:26px 0}.related-nexus-section .feature-card{padding:20px}.related-nexus-section h3{font-size:18px}.nexus-header{margin-bottom:22px}.faq details{border-top:1px solid var(--border);padding:16px 0}.faq summary{cursor:pointer;color:var(--navy);font-weight:700}.faq details p{margin-top:12px}.search-form{display:flex;gap:10px;margin:18px 0}.search-form input{flex:1;min-width:0;border:2px solid #cbd5e1;border-radius:10px;padding:12px}.search-results{margin-bottom:24px}.search-results a{display:block;padding:12px;background:white;border-bottom:1px solid var(--border)}fieldset{border:0;margin:0;padding:22px 0;border-bottom:1px solid var(--border)}legend{font-weight:800;color:var(--navy);padding-top:20px}.radio-options{display:flex;gap:10px;margin-top:12px;flex-wrap:wrap}.radio-options label{flex:1;min-width:75px;border:2px solid #cbd5e1;padding:10px 12px;border-radius:10px;cursor:pointer;font-size:14px;display:flex;align-items:center;gap:8px}.radio-options label:has(input:checked){border-color:var(--primary-light);background:#eff6ff;color:var(--primary)}input[type=radio],input[type=checkbox]{accent-color:var(--primary-light);width:18px;height:18px;flex-shrink:0}.result-action-box{border-top:2px dashed var(--border);padding-top:22px}.result-action-tip{display:block;text-align:center;margin-top:12px;font-size:13px;color:var(--muted)}.result-column-wrapper{scroll-margin-top:150px;margin:30px 0}.mobile-result-divider{text-align:center;font-size:13px;font-weight:700;margin:25px 0;color:var(--muted)}.result-section-header{background:linear-gradient(135deg,#0f172a,#1e3a8a);border-left:5px solid #f59e0b;border-radius:12px;color:white;padding:20px}.result-section-header h2{color:white;font-size:22px;margin:0}.result-card{border-top:5px solid var(--primary)}.result-value{font-size:38px;line-height:1.4;font-weight:800;color:var(--primary);margin:12px 0}.share-banner-box{background:#fff7ed;border:2px dashed #fb923c;padding:20px;border-radius:12px;margin:24px 0}.share-banner-box p{font-size:14px;margin:6px 0 12px}.btn-share-url{background:linear-gradient(120deg,#9a3412,#c2410c)}.sticky-progress-card{position:sticky;top:76px;z-index:85;background:var(--primary);color:white;padding:12px 18px;border-radius:12px;margin:20px 0;box-shadow:var(--shadow);font-size:14px}progress{width:100%;height:6px;display:block;margin-top:7px;accent-color:#f59e0b}.check-row{display:flex;align-items:flex-start;gap:12px;margin:16px 0}.check-row input{margin-top:5px}.contact-form label{display:block;font-weight:700;margin-top:18px}.contact-form input,.contact-form textarea{display:block;width:100%;border:2px solid #cbd5e1;border-radius:10px;padding:12px;margin-top:8px}.contact-form textarea{min-height:140px}.footer{border-top:1px solid var(--border);background:white;margin-top:60px;padding:36px 0;color:var(--muted);font-size:13px}.footer-logo{color:var(--navy);font-size:20px;font-weight:800;margin-bottom:12px}.footer-nav{display:flex;gap:15px;flex-wrap:wrap;margin:18px 0}.footer-admin-bar{padding-top:18px;border-top:1px solid var(--border)}.toast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%);max-width:calc(100% - 32px);background:var(--navy);color:white;z-index:180;border-radius:10px;padding:12px 18px;font-size:14px}.highlight-pulse{animation:pulse 1.2s ease-out}@keyframes pulse{0%,100%{box-shadow:var(--shadow)}40%{box-shadow:0 0 0 5px #93c5fd}}.toc{display:flex;flex-wrap:wrap;gap:8px;margin:24px 0}.toc a{font-size:13px;padding:7px 12px;background:white;border:1px solid var(--border);border-radius:7px;text-decoration:none}section[id]{scroll-margin-top:90px}.list-empty{padding:20px;border:1px dashed var(--border)}
@media(max-width:1060px){.main-nav{display:none}.mobile-menu-btn{display:flex}}@media(min-width:1061px){.mobile-nav{display:none!important}}@media(max-width:540px){h1{font-size:28px;letter-spacing:-1px}h2{font-size:23px}.container{padding-inline:16px}.hero{padding-top:20px}.hero-home{padding-top:30px}.hero-title-line{display:block;white-space:nowrap}.site-logo{font-size:17px}.feature-card,.content-card,.calc-form-card,.calc-result-card{padding:20px 18px}.card-stack{gap:16px}.card-title{font-size:19px}.search-form .btn{padding:12px 14px}.ad-placement{margin:20px auto;padding:10px 8px}.sticky-progress-card{top:74px}.section{margin:32px 0}.button-row .btn{flex:1}.radio-options label{padding:10px 8px}.trust-strip{gap:8px 16px}.result-section-header h2{font-size:20px}.result-value{font-size:34px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}}

/* Direct official and related-document actions */
.official-link-panel{border-top:4px solid var(--primary)}.official-address[href]{color:var(--primary);text-decoration:underline;text-underline-offset:4px;overflow-wrap:anywhere}.official-address[href]:hover{background:#e2e8f0}.official-actions,.official-related-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:18px}.official-actions .btn,.official-related-actions .btn{white-space:normal;text-align:center;line-height:1.5}.official-copy{font-size:13px;background:white;min-height:44px}.official-related{margin-top:24px;padding-top:20px;border-top:1px solid var(--border)}.official-related-title{font-size:14px;font-weight:700;color:var(--navy)}.official-related-actions{margin-top:12px}.official-related-actions .btn{font-size:14px}.official-notice{font-size:13px;color:var(--muted);margin-top:18px}.official-ad-placement{margin:32px auto}.official-directory .official-list>li{padding:26px 0}.official-directory .official-list>li:first-child{border-top:0}.official-directory .official-related{margin-top:18px}
@media(max-width:540px){.official-actions,.official-related-actions{flex-direction:column}.official-actions .btn,.official-related-actions .btn{width:100%}.official-ad-placement{margin:28px auto}.official-copy{align-self:flex-start}}

.official-actions .btn-secondary:hover,.official-related-actions .btn-secondary:hover{background:#eff6ff;border-color:var(--primary);color:var(--primary)}

/* Answers and evidence remain visible in static HTML on all screen sizes. */
.hero .answer-question{font-size:16px;color:var(--teal);margin-top:18px}.hero .direct-answer{margin-top:12px;max-width:none;font-size:17px;color:var(--navy)}.article-byline a{color:inherit}.answer-summary h2{font-size:21px;margin-bottom:12px}.answer-facts{border-collapse:collapse;width:100%;table-layout:fixed;font-size:15px}.answer-facts caption{text-align:left;font-size:13px;color:var(--muted);margin-bottom:10px}.answer-facts th,.answer-facts td{padding:12px 10px;border-top:1px solid #cbd5e1;text-align:left;vertical-align:top;overflow-wrap:anywhere}.answer-facts th{width:29%;font-weight:700;color:var(--navy)}.answer-summary>.small{margin-top:16px}.source-box h2{font-size:21px}.source-links{margin:16px 0}.source-links a{font-weight:700}.source-links .source-url{display:block;font-size:12px;color:var(--muted);overflow-wrap:anywhere;margin-top:4px}.source-scope{font-size:14px}#quick-answer{scroll-margin-top:90px}
@media(max-width:540px){.hero .direct-answer{font-size:16px}.answer-facts{font-size:14px}.answer-facts th{width:31%}.answer-facts th,.answer-facts td{padding:10px 6px}}