:root{--bg:#faf8f3;--ink:#1d2433;--muted:#5b6475;--line:#e2ddd0;--card:#fff;--acc:#1f5f4a;--acc-ink:#fff;--warn:#fdecea;--warn-b:#d9534f;--ok:#e8f3ee;--ok-b:#1f5f4a;--note:#fff7e0;--note-b:#c99a1a}
@media (prefers-color-scheme:dark){:root{--bg:#14171d;--ink:#e8e6df;--muted:#a3a9b5;--line:#2c313b;--card:#1b2029;--acc:#5fbf9d;--acc-ink:#0e1a15;--warn:#3a1f1e;--warn-b:#e0726d;--ok:#16302a;--ok-b:#5fbf9d;--note:#352d14;--note-b:#d8ae3c}}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.6 system-ui,-apple-system,"Segoe UI",Roboto,sans-serif}
.wrap{max-width:46rem;margin:0 auto;padding:0 16px}
header.site{border-bottom:1px solid var(--line)}
header.site .wrap{display:flex;gap:16px;align-items:baseline;justify-content:space-between;flex-wrap:wrap;padding-top:14px;padding-bottom:14px}
.brand{font-weight:700;font-size:1.15rem;color:var(--ink);text-decoration:none;letter-spacing:.01em}
.brand span{color:var(--acc)}
nav a{margin-right:14px;color:var(--muted);text-decoration:none;font-size:.95rem}
nav a:hover,nav a[aria-current]{color:var(--ink);text-decoration:underline}
main{padding:28px 0 40px}
h1{font-size:2rem;line-height:1.2;margin:.2em 0 .4em}
h2{font-size:1.35rem;margin:1.8em 0 .5em;line-height:1.3}
h3{font-size:1.1rem;margin:1.4em 0 .3em}
a{color:var(--acc)}
.lead{font-size:1.15rem;color:var(--muted)}
.muted{color:var(--muted)}.small{font-size:.9rem}
.meta{color:var(--muted);font-size:.9rem;margin:0 0 1.4em}
.card,.box{background:var(--card);border:1px solid var(--line);border-radius:10px;padding:16px 18px;margin:16px 0}
.box p{margin:.3em 0}
.box.warn{background:var(--warn);border-color:var(--warn-b)}.box.ok{background:var(--ok);border-color:var(--ok-b)}.box.note{background:var(--note);border-color:var(--note-b)}
form .row{margin:12px 0}
label{display:block;font-weight:600;margin-bottom:4px}
label.inline{display:flex;gap:8px;align-items:flex-start;font-weight:400}
input[type=text],input[type=date],input[type=email],input[type=number],textarea{width:100%;padding:10px 12px;font:inherit;border:1px solid var(--line);border-radius:8px;background:var(--bg);color:var(--ink)}
input[type=checkbox]{margin-top:.45em;width:18px;height:18px;flex:none}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:12px}
@media (max-width:560px){.grid2{grid-template-columns:1fr}h1{font-size:1.65rem}}
.btn{display:inline-block;background:var(--acc);color:var(--acc-ink);border:0;border-radius:8px;padding:10px 18px;font:inherit;font-weight:600;cursor:pointer;text-decoration:none}
.btn.ghost{background:transparent;color:var(--acc);border:1px solid var(--acc)}
.btn:disabled{opacity:.6}
.actions{display:flex;gap:10px;flex-wrap:wrap;margin:16px 0}
.chips{display:flex;gap:8px;flex-wrap:wrap;margin:8px 0}
.chips button{background:var(--card);color:var(--ink);border:1px solid var(--line);border-radius:999px;padding:6px 12px;font:inherit;font-size:.9rem;cursor:pointer}
ol.dates{list-style:none;padding:0;margin:12px 0}
li.date{border-left:4px solid var(--line);padding:6px 0 6px 14px;margin:10px 0}
li.date.deadline{border-color:var(--acc)}li.date.fee{border-color:var(--warn-b)}li.date.tax,li.date.tax-link{border-color:var(--note-b)}
li.date .what{font-weight:600}
table{border-collapse:collapse;width:100%;margin:14px 0;font-size:.95rem}
th,td{border-bottom:1px solid var(--line);padding:8px 8px;text-align:left;vertical-align:top}
th{background:var(--card)}
.tablewrap{overflow-x:auto}
.src li{margin:.3em 0}
.upsell h2{margin-top:0}
footer.site{border-top:1px solid var(--line);padding:22px 0 36px;color:var(--muted);font-size:.9rem}
footer.site a{color:var(--muted)}
.hp{position:absolute;left:-9999px;height:0;overflow:hidden}
:focus-visible{outline:3px solid var(--acc);outline-offset:2px}
.cards{display:grid;gap:12px}
.cards a.card{text-decoration:none;color:var(--ink);display:block}
.cards a.card strong{color:var(--acc)}
textarea{resize:vertical;font-family:inherit}
.doc h3{margin:1em 0 .2em;font-size:1rem}.doc p{margin:.3em 0;white-space:pre-line}.doc p.sig{margin-top:2.2em}
.door .btn{margin:6px 0}
@media print{header.site,footer.site,.upsell,.actions,form,.chips,.tmpl-warn,.meta,.box,article>h2,article>ul,article>p,article>h3,article .src{display:none}[data-tmpl]>h2{display:none}.doc{border:0;padding:0}body{background:#fff;color:#000}}
ul.check{list-style:none;padding-left:0}ul.check li{margin:.5em 0}
fieldset.row{border:0;padding:0;margin:0 0 14px}fieldset.row legend{font-weight:600;padding:0;margin-bottom:4px}