.cra-guide{--g-navy:#0d2b45;--g-navy-soft:#1c4670;--g-gold:#c8a24a;--g-paper:#f6f4ef;--g-ink:#20242b;--g-muted:#6b7280;--g-rule:#d9d5cc;--g-alert:#9b2c2c;background:#fff;padding:0 0 72px}.cra-guide-inner{max-width:760px;margin:0 auto;padding:0 22px}.cra-hero{background:var(--g-navy);color:var(--g-paper);padding:56px 0 40px}.cra-hero .cra-guide-inner{max-width:860px}.cra-hero-kicker{font-family:var(--font-mono),monospace;font-size:.72rem;letter-spacing:.16em;text-transform:uppercase;color:var(--g-gold);margin:0 0 14px}.cra-hero h1{font-family:var(--font-display),Georgia,serif;font-size:clamp(1.9rem,4.4vw,3rem);line-height:1.1;margin:0 0 18px;color:#fff}.cra-hero-rule{width:60px;height:3px;background:var(--g-gold);margin:0 0 20px}.cra-hero-desc{font-size:1.06rem;line-height:1.6;color:#d7dce3;margin:0;max-width:62ch}.cra-byline{display:flex;gap:14px;align-items:center;padding:18px 0;border-bottom:1px solid var(--g-rule);margin-bottom:30px}.cra-byline-photo{width:56px;height:56px;border-radius:50%;object-fit:cover;flex:0 0 56px;border:2px solid var(--g-gold)}.cra-byline-name{margin:0 0 3px;font-size:.95rem;font-weight:700;color:var(--g-ink)}.cra-byline-name a{color:var(--g-navy-soft);text-decoration:none}.cra-byline-name a:hover{text-decoration:underline}.cra-byline-meta{margin:0;font-size:.8rem;color:var(--g-muted);line-height:1.5}.cra-body{font-size:1.06rem;line-height:1.72;color:var(--g-ink)}.cra-body p{margin:0 0 20px}.cra-body h2{font-family:var(--font-display),Georgia,serif;font-size:clamp(1.35rem,2.6vw,1.72rem);line-height:1.25;margin:42px 0 14px}.cra-body h2,.cra-body h3{color:var(--g-navy);scroll-margin-top:90px}.cra-body h3{font-size:1.14rem;font-weight:700;margin:28px 0 10px}.cra-body a{color:var(--g-navy-soft);font-weight:600}.cra-body blockquote{margin:26px 0;padding:4px 0 4px 20px;border-left:3px solid var(--g-gold);font-style:italic;color:#3a4048}.cra-body blockquote p{margin:0}.cra-ol{margin:0 0 22px;padding-left:22px}.cra-ol li{margin-bottom:9px}.cra-body .check-list{margin:0 0 22px}.cra-answer-first{background:var(--g-paper);border-left:4px solid var(--g-gold);padding:20px 24px;margin:0 0 32px;border-radius:0 5px 5px 0}.cra-answer-label{font-family:var(--font-mono),monospace;font-size:.68rem;letter-spacing:.14em;text-transform:uppercase;color:var(--g-muted);margin:0 0 8px}.cra-answer-body{margin:0;font-size:1.1rem;line-height:1.62;font-weight:500;color:var(--g-navy)}.cra-definition{margin:26px 0;padding:18px 22px;border:1px solid var(--g-rule);border-radius:5px;background:#fcfbf9}.cra-definition dt{margin:0 0 7px}.cra-definition dfn{font-style:normal;font-weight:700;font-size:1.02rem;color:var(--g-navy)}.cra-definition dd{margin:0;font-size:.98rem;line-height:1.62;color:#383d45}.cra-keystat{margin:28px 0;padding:20px 24px;background:var(--g-navy);border-radius:6px;color:var(--g-paper)}.cra-keystat-value{display:block;font-family:var(--font-display),Georgia,serif;font-size:clamp(2rem,5vw,2.7rem);line-height:1;color:var(--g-gold);margin-bottom:8px}.cra-keystat figcaption{display:block}.cra-keystat-label{display:block;font-size:.97rem;line-height:1.5;margin-bottom:6px}.cra-keystat-source{display:block;font-size:.75rem;color:#9fb0c2}.cra-note{margin:26px 0;padding:16px 20px;border:1px dashed var(--g-rule);border-radius:5px;background:#fcfbf9;font-size:.97rem;line-height:1.62}.cra-note p{margin:0 0 10px}.cra-note p:last-child{margin:0}.cra-counter{margin:32px 0;border:1px solid var(--g-rule);border-radius:6px;overflow:hidden}.cra-counter-claim{background:#f3f1ec;padding:18px 22px;border-bottom:1px solid var(--g-rule)}.cra-counter-rebuttal{background:#fff;padding:18px 22px;border-left:4px solid var(--g-gold)}.cra-counter-label{font-family:var(--font-mono),monospace;font-size:.66rem;letter-spacing:.13em;text-transform:uppercase;color:var(--g-muted);margin:0 0 8px}.cra-counter-rebuttal .cra-counter-label{color:#8a6d24}.cra-counter-text{margin:0;font-size:.99rem;line-height:1.65;color:var(--g-ink)}.cra-counter-text p{margin:0 0 12px}.cra-counter-text p:last-child{margin:0}.cra-counter-source{margin:8px 0 0;font-size:.79rem;color:var(--g-muted);font-style:italic}.cra-table-wrap{margin:28px 0;overflow-x:auto;border:1px solid var(--g-rule);border-radius:6px}.cra-table{width:100%;border-collapse:collapse;font-size:.93rem;min-width:480px}.cra-table caption{caption-side:top;text-align:left;padding:13px 16px 11px;font-weight:700;color:var(--g-navy);background:var(--g-paper);border-bottom:1px solid var(--g-rule)}.cra-table td,.cra-table th{padding:11px 16px;text-align:left;border-bottom:1px solid #ece9e2;vertical-align:top;line-height:1.5}.cra-table thead th{background:var(--g-navy);color:var(--g-paper);font-size:.79rem;letter-spacing:.05em;text-transform:uppercase}.cra-table tbody th{font-weight:700;color:var(--g-navy)}.cra-table tbody tr:last-child td,.cra-table tbody tr:last-child th{border-bottom:none}.cra-table tbody tr:nth-child(2n){background:#fcfbf9}.cra-figure{margin:32px 0;padding:20px 22px;border:1px solid var(--g-rule);border-radius:6px;background:#fff}.cra-figure-svg{display:block;width:100%;height:auto;font-family:var(--font-body),system-ui,sans-serif}.cra-figure figcaption{margin-top:12px;padding-top:11px;border-top:1px solid #ece9e2;font-size:.83rem;line-height:1.55;color:var(--g-muted)}.cra-key-takeaways{margin:40px 0;padding:24px 26px;background:var(--g-paper);border-radius:6px}.cra-key-takeaways h2{margin:0 0 14px;font-family:var(--font-display),Georgia,serif;font-size:1.28rem;color:var(--g-navy)}.cra-key-takeaways ul{margin:0;padding-left:20px}.cra-key-takeaways li{margin-bottom:10px;line-height:1.62;font-size:.99rem}.cra-key-takeaways li:last-child{margin-bottom:0}.cra-faq{margin:40px 0}.cra-faq h2{font-family:var(--font-display),Georgia,serif;font-size:clamp(1.35rem,2.6vw,1.72rem);color:var(--g-navy);margin:0 0 16px}.cra-faq-item{border-bottom:1px solid var(--g-rule)}.cra-faq-item summary{cursor:pointer;padding:15px 30px 15px 0;font-weight:700;font-size:1rem;color:var(--g-navy);list-style:none;position:relative}.cra-faq-item summary::-webkit-details-marker{display:none}.cra-faq-item summary:after{content:"+";position:absolute;right:4px;top:13px;font-size:1.3rem;font-weight:400;color:var(--g-gold)}.cra-faq-item[open] summary:after{content:"\2013"}.cra-faq-answer{padding:0 0 16px}.cra-faq-answer p{margin:0;font-size:.99rem;line-height:1.68;color:#383d45}.cra-cta{margin:44px 0 0;padding:30px 28px;background:var(--g-navy);border-radius:7px;color:var(--g-paper)}.cra-cta h2{font-family:var(--font-display),Georgia,serif;font-size:1.42rem;margin:0 0 10px;color:#fff}.cra-cta p{margin:0 0 20px;font-size:1rem;line-height:1.62;color:#d7dce3}.cra-cta-actions{display:flex;flex-wrap:wrap;gap:14px;align-items:center}.cra-cta-phone{color:#fff;font-weight:700;white-space:nowrap}.cra-compliance{margin:36px 0 0;padding:18px 20px;border-top:1px solid var(--g-rule);font-size:.78rem;line-height:1.62;color:var(--g-muted)}.cra-compliance p{margin:0 0 10px}.cra-compliance p:last-child{margin:0}.cra-related{margin:44px 0 0;padding-top:26px;border-top:1px solid var(--g-rule)}.cra-related h2{font-size:1.16rem;color:var(--g-navy);margin:0 0 16px}.cra-related-list{display:grid;grid-gap:12px;gap:12px}.cra-related-list a{display:block;padding:14px 16px;border:1px solid var(--g-rule);border-radius:5px;text-decoration:none;color:var(--g-navy);font-weight:600;font-size:.97rem;line-height:1.45;transition:border-color .15s ease,background .15s ease}.cra-related-list a:hover{border-color:var(--g-gold);background:#fcfbf9}.cra-crumbs{font-size:.8rem;color:var(--g-muted);padding:16px 0 0;margin:0}.cra-crumbs a{color:var(--g-navy-soft);text-decoration:none}.cra-crumbs a:hover{text-decoration:underline}.cra-hero-img{width:100%;height:auto;aspect-ratio:16/9;object-fit:cover;border-radius:7px;margin:0 0 30px;display:block}.cra-index{background:#fff;padding:44px 0 72px}.cra-index-inner{max-width:1080px;margin:0 auto;padding:0 22px}.cra-filters{display:flex;flex-wrap:wrap;gap:9px;margin:0 0 30px}.cra-filter{display:inline-block;padding:7px 14px;border:1px solid var(--g-rule,#d9d5cc);border-radius:999px;font-size:.83rem;font-weight:600;color:#1c4670;text-decoration:none;background:#fff}.cra-filter:hover{border-color:#c8a24a;background:#fcfbf9}.cra-filter[aria-current=page]{background:#0d2b45;border-color:#0d2b45;color:#f6f4ef}.cra-card-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(290px,1fr));grid-gap:20px;gap:20px}.cra-card{display:flex;flex-direction:column;border:1px solid #d9d5cc;border-radius:7px;overflow:hidden;background:#fff;transition:border-color .15s ease,transform .15s ease}.cra-card:hover{border-color:#c8a24a;transform:translateY(-2px)}.cra-card-img{width:100%;aspect-ratio:16/9;object-fit:cover;display:block;background:#f6f4ef}.cra-card-body{padding:17px 19px 19px;display:flex;flex-direction:column;flex:1 1}.cra-card-tag{font-family:var(--font-mono),monospace;font-size:.66rem;letter-spacing:.12em;text-transform:uppercase;color:#8a6d24;margin:0 0 8px}.cra-card h3{margin:0 0 9px;font-size:1.04rem;line-height:1.35}.cra-card h3 a{color:#0d2b45;text-decoration:none}.cra-card h3 a:hover{text-decoration:underline}.cra-card p{margin:0 0 14px;font-size:.91rem;line-height:1.55;color:#4a5058;flex:1 1}.cra-card-meta{font-size:.76rem;color:#6b7280;margin:0}.cra-pagination{display:flex;gap:10px;align-items:center;justify-content:center;margin:40px 0 0;flex-wrap:wrap}.cra-pagination a,.cra-pagination span{padding:8px 14px;border:1px solid #d9d5cc;border-radius:5px;font-size:.88rem;font-weight:600;text-decoration:none;color:#1c4670}.cra-pagination span[aria-current=page]{background:#0d2b45;border-color:#0d2b45;color:#f6f4ef}.cra-pagination span.cra-page-dots{border:none;color:#6b7280;padding:8px 4px}@media (max-width:620px){.cra-byline{align-items:flex-start}.cra-counter-claim,.cra-counter-rebuttal{padding:15px 17px}.cra-cta{padding:24px 20px}}.cra-related-reason{display:block;font-family:var(--font-mono),monospace;font-size:.62rem;letter-spacing:.12em;text-transform:uppercase;color:#8a6d24;margin-bottom:5px;font-weight:700}.cra-key-facts{border:1px solid #d7dee7;border-left:4px solid #134e86;border-radius:6px;background:#f8fafc;padding:20px 22px;margin:30px 0}.cra-key-facts__h{font-size:.82rem;letter-spacing:.06em;text-transform:uppercase;color:#134e86;margin:0 0 12px}.cra-key-facts__list{margin:0;padding-left:18px}.cra-key-facts__item{margin:0 0 10px;line-height:1.55}.cra-key-facts__item:last-child{margin-bottom:0}.cra-key-facts__src{color:#6b7280;font-size:.84rem}.cra-key-facts__src a{color:#6b7280;text-decoration:underline}.cra-calc-prompt{margin:34px 0;padding:24px 26px;border:1px solid var(--g-rule);border-left:4px solid var(--g-gold,#c8a24a);border-radius:6px;background:#fbfaf7}.cra-calc-prompt__h{font-family:var(--font-display),Georgia,serif;font-size:1.2rem;margin:0 0 8px;color:var(--g-navy,#0d2b45)}.cra-calc-prompt__body{margin:0 0 16px;font-size:.97rem;line-height:1.6;color:var(--g-ink,#20242b);max-width:60ch}.cra-calc-prompt__btn{display:inline-block;padding:10px 20px;border-radius:5px;background:var(--g-navy,#0d2b45);color:#fff;font-weight:600;font-size:.93rem;text-decoration:none}.cra-calc-prompt__btn:focus-visible,.cra-calc-prompt__btn:hover{background:var(--g-navy-soft,#1c4670)}