:root {
  --ink: #102b3a;
  --ink-2: #173f4c;
  --petrol: #176b68;
  --petrol-dark: #0e504f;
  --sage: #a9c9ba;
  --paper: #f7f4ed;
  --white: #fffdf8;
  --graphite: #20292e;
  --gold: #c8943e;
  --line: rgba(16, 43, 58, .16);
  --sans: "Manrope", system-ui, sans-serif;
  --serif: "Newsreader", Georgia, serif;
  --container: min(1240px, calc(100vw - 64px));
  --ease: cubic-bezier(.22, 1, .36, 1);
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  color: var(--graphite);
  background: var(--paper);
  font-family: var(--sans);
  font-size: 16px;
  line-height: 1.6;
  -webkit-font-smoothing: antialiased;
  overflow-x: hidden;
}
img { display: block; max-width: 100%; }
a { color: inherit; text-decoration: none; }
button, input, textarea { font: inherit; }
.container { width: var(--container); margin-inline: auto; }
.skip-link { position: fixed; z-index: 1000; left: 1rem; top: -5rem; padding: .75rem 1rem; color: #fff; background: var(--ink); }
.skip-link:focus { top: 1rem; }

.site-header {
  position: fixed;
  z-index: 100;
  inset: 0 0 auto;
  height: 92px;
  padding: 0 max(32px, calc((100vw - 1240px)/2));
  display: flex;
  align-items: center;
  justify-content: space-between;
  border-bottom: 1px solid rgba(255,255,255,.2);
  color: #fff;
  transition: height .35s var(--ease), background .35s, color .35s, box-shadow .35s;
}
.site-header.scrolled { height: 72px; color: var(--ink); background: rgba(247,244,237,.93); border-color: var(--line); box-shadow: 0 8px 40px rgba(16,43,58,.08); backdrop-filter: blur(18px); }
.brand { display: inline-flex; align-items: center; gap: 13px; font-size: .74rem; line-height: 1.14; letter-spacing: .06em; text-transform: uppercase; }
.brand strong { font-weight: 700; }
.brand-mark { width: 35px; height: 35px; position: relative; display: grid; place-items: center; border: 1px solid currentColor; border-radius: 50%; }
.brand-mark::after { content: ""; position: absolute; width: 5px; height: 5px; border-radius: 50%; background: var(--gold); }
.brand-mark i { position: absolute; width: 16px; height: 1px; background: currentColor; transform: translateY(-4px); }
.brand-mark i + i { transform: translateY(4px); }
.site-nav { display: flex; align-items: center; gap: 30px; font-size: .79rem; font-weight: 600; letter-spacing: .035em; }
.site-nav > a:not(.nav-cta) { position: relative; }
.site-nav > a:not(.nav-cta)::after { content: ""; position: absolute; left: 0; right: 100%; bottom: -6px; height: 1px; background: currentColor; transition: right .3s var(--ease); }
.site-nav > a:hover::after, .site-nav > a:focus-visible::after { right: 0; }
.nav-cta { padding: 12px 17px; border: 1px solid currentColor; transition: background .3s, color .3s; }
.nav-cta:hover { background: #fff; color: var(--ink); }
.scrolled .nav-cta:hover { background: var(--ink); color: #fff; }
.menu-toggle { display: none; }

.hero { position: relative; min-height: 850px; height: 100svh; color: #fff; background: var(--ink); isolation: isolate; overflow: hidden; }
.hero::before { content: ""; position: absolute; inset: 0; z-index: -2; background: linear-gradient(105deg, rgba(7,32,43,.98) 0%, rgba(8,39,49,.94) 44%, rgba(8,39,49,.4) 100%); }
.hero-backdrop { position: absolute; z-index: -3; inset: 0; background: url("../images/hero.webp") center/cover no-repeat; transform: scale(1.02); filter: saturate(.82); }
.hero-backdrop::after { content: ""; position: absolute; inset: 0; background-image: linear-gradient(rgba(255,255,255,.035) 1px, transparent 1px), linear-gradient(90deg, rgba(255,255,255,.035) 1px, transparent 1px); background-size: 72px 72px; mask-image: linear-gradient(90deg, #000, transparent 68%); }
.hero-grid { min-height: 100%; display: grid; grid-template-columns: 1.05fr .95fr; align-items: center; gap: 7vw; padding-top: 90px; }
.hero-copy { position: relative; z-index: 2; max-width: 730px; }
.eyebrow { display: flex; align-items: center; gap: 10px; margin: 0 0 30px; color: var(--petrol); font-size: .72rem; font-weight: 700; letter-spacing: .13em; text-transform: uppercase; }
.eyebrow span { width: 30px; height: 1px; background: currentColor; }
.eyebrow.light { color: var(--sage); }
.hero .eyebrow { color: #d9d5c7; }
.hero h1 { max-width: 760px; margin: 0; font-size: clamp(3rem, 5.5vw, 5.55rem); font-weight: 500; line-height: .99; letter-spacing: -.055em; text-wrap: balance; }
.hero-lead { margin: 28px 0 0; font-family: var(--serif); font-size: clamp(1.5rem, 2.4vw, 2.25rem); line-height: 1.12; color: #e5c991; }
.hero-text { max-width: 620px; margin: 27px 0 34px; color: rgba(255,255,255,.72); font-size: 1rem; }
.hero-text strong { color: #fff; font-weight: 500; }
.button { display: inline-flex; align-items: center; justify-content: space-between; gap: 32px; min-height: 56px; padding: 0 20px; border: 1px solid transparent; font-size: .8rem; font-weight: 700; letter-spacing: .025em; cursor: pointer; transition: transform .3s var(--ease), background .3s, color .3s, border-color .3s; }
.button:hover { transform: translateY(-3px); }
.button-primary { color: var(--ink); background: #f7f1e4; }
.button-primary:hover { background: #fff; }
.hero-visual { position: relative; height: min(62vh, 600px); display: flex; align-items: center; justify-content: center; }
.hero-image-wrap { position: relative; width: min(42vw, 580px); aspect-ratio: 1/1.12; overflow: hidden; border: 1px solid rgba(255,255,255,.2); box-shadow: 0 45px 100px rgba(0,0,0,.28); clip-path: polygon(12% 0, 100% 0, 100% 88%, 88% 100%, 0 100%, 0 12%); }
.hero-image-wrap img { width: 100%; height: 100%; object-fit: cover; object-position: 62% center; }
.hero-image-wrap::after { content: ""; position: absolute; inset: 0; background: linear-gradient(160deg, rgba(255,255,255,.08), transparent 45%, rgba(3,33,42,.32)); }
.focus-ring { position: absolute; z-index: 2; width: 46%; aspect-ratio: 1; right: 8%; top: 12%; border: 1px solid rgba(224,188,112,.9); border-radius: 50%; box-shadow: 0 0 0 12px rgba(255,255,255,.04), inset 0 0 40px rgba(255,255,255,.08); }
.focus-label { position: absolute; z-index: 3; display: flex; gap: 8px; align-items: center; padding: 8px 11px; background: rgba(12,45,54,.84); border: 1px solid rgba(255,255,255,.3); backdrop-filter: blur(8px); font-size: .64rem; letter-spacing: .08em; text-transform: uppercase; }
.focus-label span { color: #e5c991; }
.focus-label-one { left: 7%; top: 27%; }
.focus-label-two { right: 9%; bottom: 14%; }
.vertical-note { position: absolute; right: -22px; bottom: 18px; color: rgba(255,255,255,.5); font-size: .62rem; letter-spacing: .18em; writing-mode: vertical-rl; }
.scroll-cue { position: absolute; bottom: 26px; left: max(32px, calc((100vw - 1240px)/2)); display: flex; align-items: center; gap: 14px; font-size: .66rem; letter-spacing: .1em; text-transform: uppercase; color: rgba(255,255,255,.6); }
.scroll-cue i { display: block; width: 46px; height: 1px; background: rgba(255,255,255,.5); position: relative; overflow: hidden; }
.scroll-cue i::after { content: ""; position: absolute; width: 16px; height: 100%; background: #fff; animation: scrollLine 2s infinite var(--ease); }
@keyframes scrollLine { from { transform: translateX(-18px); } to { transform: translateX(50px); } }

.manifesto { padding: 120px 0; background: var(--paper); }
.manifesto-grid { display: grid; grid-template-columns: 1fr 2.2fr 1fr; gap: 60px; align-items: end; }
.section-index { margin: 0; color: rgba(16,43,58,.62); font-size: .68rem; font-weight: 700; letter-spacing: .12em; text-transform: uppercase; }
.section-index.light { color: rgba(255,255,255,.48); }
.manifesto-text { margin: 0; color: var(--ink); font-size: clamp(2.4rem, 4.5vw, 5.2rem); font-weight: 500; line-height: .98; letter-spacing: -.05em; }
.manifesto-text em { color: var(--petrol); font-family: var(--serif); font-weight: 400; }
.manifesto-side { margin: 0; padding-left: 25px; border-left: 1px solid var(--line); font-size: .9rem; color: #526067; }

.practice-section { position: relative; background: #ebe9e1; }
.practice { min-height: 920px; display: grid; grid-template-columns: 1fr 1fr; }
.practice > * { min-width: 0; }
.practice-sticky { min-height: 100%; }
.practice-image { position: sticky; top: 72px; height: calc(100vh - 72px); min-height: 650px; overflow: hidden; }
.practice-image img { width: 100%; height: 100%; object-fit: cover; transition: transform 1.2s var(--ease); }
.practice:hover .practice-image img { transform: scale(1.025); }
.practice-image::after { content: ""; position: absolute; inset: 0; background: linear-gradient(160deg, transparent 55%, rgba(16,43,58,.27)); }
.image-code { position: absolute; z-index: 2; left: 34px; bottom: 30px; padding: 9px 12px; color: #fff; background: rgba(16,43,58,.84); font-size: .66rem; letter-spacing: .12em; }
.practice-content { display: flex; flex-direction: column; justify-content: center; min-height: 920px; padding: 12vw 9vw; background: var(--white); }
.practice-tax .practice-content { background: var(--ink); color: #fff; }
.practice-content h2 { max-width: 620px; margin: 0 0 32px; color: var(--ink); font-size: clamp(2.5rem, 4vw, 4.5rem); line-height: 1.03; letter-spacing: -.05em; }
.practice-tax h2 { color: #fff; }
.practice-intro { max-width: 610px; margin: 0 0 32px; font-family: var(--serif); font-size: clamp(1.35rem, 2vw, 1.8rem); line-height: 1.25; }
.practice-strong { max-width: 600px; margin: 0 0 44px; padding-left: 24px; border-left: 2px solid var(--gold); font-size: .98rem; font-weight: 600; }
.practice-tax .practice-intro, .practice-tax .practice-strong { color: rgba(255,255,255,.78); }
.tag-list { display: flex; flex-wrap: wrap; gap: 9px; margin: 0; padding: 0; list-style: none; }
.tag-list li { padding: 9px 12px; border: 1px solid var(--line); color: #546168; font-size: .7rem; letter-spacing: .025em; }
.practice-tax .tag-list li { color: rgba(255,255,255,.7); border-color: rgba(255,255,255,.2); }

.method { position: relative; padding: 160px 0 180px; color: #fff; background: #0b252f; overflow: hidden; isolation: isolate; }
.method::before { content: ""; position: absolute; z-index: -2; inset: 0; opacity: .34; background-image: linear-gradient(rgba(255,255,255,.06) 1px, transparent 1px), linear-gradient(90deg, rgba(255,255,255,.06) 1px, transparent 1px); background-size: 90px 90px; }
.method-orbit { position: absolute; z-index: -1; width: 760px; height: 760px; border: 1px solid rgba(200,148,62,.22); border-radius: 50%; top: -360px; right: -130px; }
.method-orbit::after { content: ""; position: absolute; inset: 115px; border: 1px dashed rgba(169,201,186,.16); border-radius: 50%; }
.section-heading { display: grid; grid-template-columns: 1fr 3fr; margin-bottom: 85px; }
.section-heading h2, .insights-heading h2, .contact h2 { margin: 0; font-size: clamp(3rem, 5.5vw, 6rem); line-height: .97; letter-spacing: -.055em; font-weight: 500; }
.method-list { counter-reset: steps; margin: 0; padding: 0; list-style: none; border-top: 1px solid rgba(255,255,255,.17); }
.method-step { display: grid; grid-template-columns: .7fr 2fr 1.6fr; gap: 40px; align-items: center; min-height: 150px; border-bottom: 1px solid rgba(255,255,255,.17); transition: background .35s, padding .35s var(--ease); }
.method-step:hover { padding-inline: 24px; background: rgba(255,255,255,.045); }
.method-number { color: var(--gold); font-family: var(--serif); font-size: 2.4rem; }
.method-step h3 { margin: 0; font-size: clamp(1.2rem, 2vw, 1.8rem); font-weight: 500; }
.method-step p { margin: 0; color: rgba(255,255,255,.59); font-size: .9rem; }

.insights { padding: 150px 0; background: var(--paper); }
.insights-heading { display: grid; grid-template-columns: 2fr 1fr; gap: 70px; align-items: end; margin-bottom: 70px; }
.insights-heading .section-index { margin-bottom: 25px; }
.insights-heading h2 { color: var(--ink); }
.insights-heading > p { max-width: 350px; margin: 0; padding-left: 25px; border-left: 1px solid var(--line); color: #5f696f; }
.article-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.article-card { position: relative; min-height: 480px; padding: 20px 20px 34px; border: 1px solid var(--line); background: var(--white); transition: transform .4s var(--ease), box-shadow .4s; }
.article-card:hover { transform: translateY(-10px); box-shadow: 0 28px 65px rgba(16,43,58,.12); }
.article-art { position: relative; height: 245px; margin-bottom: 25px; overflow: hidden; color: rgba(255,255,255,.9); background: var(--petrol); }
.article-tax .article-art { background: var(--gold); }
.article-method .article-art { background: var(--ink); }
.article-art::before, .article-art::after { content: ""; position: absolute; border: 1px solid rgba(255,255,255,.28); border-radius: 50%; }
.article-art::before { width: 300px; height: 300px; top: -160px; right: -100px; }
.article-art::after { width: 180px; height: 180px; bottom: -100px; left: -50px; }
.article-art span { position: absolute; z-index: 2; left: 22px; top: 17px; font-family: var(--serif); font-size: 3.6rem; }
.article-art i { position: absolute; inset: 0; background-image: linear-gradient(rgba(255,255,255,.1) 1px, transparent 1px), linear-gradient(90deg, rgba(255,255,255,.1) 1px, transparent 1px); background-size: 36px 36px; transform: rotate(-8deg) scale(1.25); }
.article-meta { display: flex; justify-content: space-between; gap: 10px; color: #707b80; font-size: .64rem; font-weight: 700; letter-spacing: .1em; text-transform: uppercase; }
.article-card h3 { max-width: 290px; margin: 22px 0 0; color: var(--ink); font-size: 1.25rem; line-height: 1.3; font-weight: 600; }
.article-arrow { position: absolute; right: 22px; bottom: 30px; color: var(--petrol); font-size: 1.2rem; }
.insights-link { display: flex; justify-content: flex-end; margin-top: 36px; }
.insights-link a { display: inline-flex; gap: 24px; align-items: center; padding-bottom: 7px; border-bottom: 1px solid var(--ink); color: var(--ink); font-size: .78rem; font-weight: 700; }

.contact { position: relative; padding: 150px 0; color: #fff; background: var(--petrol-dark); overflow: hidden; isolation: isolate; }
.contact::before { content: ""; position: absolute; z-index: -2; inset: 0; background: linear-gradient(115deg, rgba(8,45,46,.95), rgba(20,91,88,.83)); }
.contact-glow { position: absolute; z-index: -1; width: 700px; height: 700px; border: 1px solid rgba(255,255,255,.16); border-radius: 50%; left: -280px; bottom: -400px; box-shadow: 0 0 0 90px rgba(255,255,255,.025), 0 0 0 180px rgba(255,255,255,.02); }
.contact-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 10vw; align-items: start; }
.contact-copy > p:not(.eyebrow) { max-width: 470px; margin: 32px 0 48px; color: rgba(255,255,255,.72); font-size: 1.05rem; }
.contact-principles { display: grid; grid-template-columns: 1fr 1fr; max-width: 480px; border-top: 1px solid rgba(255,255,255,.22); border-left: 1px solid rgba(255,255,255,.22); }
.contact-principles span { padding: 13px; border-right: 1px solid rgba(255,255,255,.22); border-bottom: 1px solid rgba(255,255,255,.22); font-size: .62rem; letter-spacing: .12em; text-transform: uppercase; }
.contact-form { padding: 42px; color: var(--graphite); background: var(--white); box-shadow: 0 35px 80px rgba(0,0,0,.18); }
.contact-form fieldset { padding: 0; margin: 0 0 26px; border: 0; }
.contact-form legend, .contact-form label { display: block; color: #435158; font-size: .68rem; font-weight: 700; letter-spacing: .06em; text-transform: uppercase; }
.choice-row { display: grid; grid-template-columns: 1fr 1fr; gap: 9px; margin-top: 10px; }
.choice-row label { cursor: pointer; }
.choice-row input { position: absolute; opacity: 0; }
.choice-row span { display: grid; place-items: center; min-height: 50px; border: 1px solid var(--line); transition: background .25s, color .25s; }
.choice-row input:checked + span { color: #fff; background: var(--ink); border-color: var(--ink); }
.form-row { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }
.contact-form input:not([type="radio"]):not([type="checkbox"]), .contact-form textarea { width: 100%; margin: 7px 0 21px; padding: 12px 0; border: 0; border-bottom: 1px solid #aeb7b9; border-radius: 0; outline: 0; color: var(--ink); background: transparent; transition: border-color .2s; }
.contact-form textarea { resize: vertical; }
.contact-form input:focus, .contact-form textarea:focus { border-color: var(--petrol); }
.consent { display: grid !important; grid-template-columns: 18px 1fr; gap: 11px; align-items: start; margin: 2px 0 24px; font-size: .6rem !important; font-weight: 500 !important; line-height: 1.5; letter-spacing: 0 !important; text-transform: none !important; }
.consent input { margin-top: 3px; accent-color: var(--petrol); }
.button-light { width: 100%; color: #fff; background: var(--ink); }
.button-light:hover { background: var(--petrol); }
.form-note { margin: 12px 0 0; color: #738084; text-align: center; font-size: .66rem; }

.site-footer { color: rgba(255,255,255,.7); background: #071c24; }
.footer-top { min-height: 190px; display: grid; grid-template-columns: 1fr 1fr auto; gap: 60px; align-items: center; }
.footer-brand { color: #fff; }
.footer-top p { margin: 0; max-width: 300px; font-family: var(--serif); font-size: 1.35rem; line-height: 1.2; }
.footer-up { display: grid; place-items: center; width: 46px; height: 46px; border: 1px solid rgba(255,255,255,.3); color: #fff; transition: background .25s, color .25s; }
.footer-up:hover { background: #fff; color: var(--ink); }
.footer-bottom { min-height: 74px; display: flex; justify-content: space-between; align-items: center; gap: 40px; border-top: 1px solid rgba(255,255,255,.14); font-size: .64rem; letter-spacing: .04em; }
.footer-bottom nav { display: flex; flex-wrap: wrap; gap: 24px; }
.footer-bottom a:hover { color: #fff; }

.reveal { opacity: 0; transform: translateY(34px); transition: opacity .8s var(--ease), transform .8s var(--ease); }
.reveal.visible { opacity: 1; transform: translateY(0); }
.method-step:nth-child(2), .article-card:nth-child(2) { transition-delay: .08s; }
.method-step:nth-child(3), .article-card:nth-child(3) { transition-delay: .16s; }
.method-step:nth-child(4) { transition-delay: .24s; }

@media (max-width: 1040px) {
  :root { --container: min(100% - 48px, 900px); }
  .site-header { padding-inline: 24px; }
  .site-nav { gap: 18px; }
  .hero { min-height: 800px; height: auto; }
  .hero-grid { grid-template-columns: 1fr; padding-block: 170px 110px; }
  .hero-copy { max-width: 760px; }
  .hero-visual { position: absolute; inset: 90px -140px 0 auto; width: 52vw; opacity: .35; }
  .hero-image-wrap { width: 100%; }
  .manifesto-grid { grid-template-columns: 1fr 3fr; }
  .manifesto-side { grid-column: 2; }
  .practice { min-height: 780px; }
  .practice-content { min-height: 780px; padding: 100px 7vw; }
  .practice-image { min-height: 600px; }
  .article-card { min-height: 430px; }
  .article-art { height: 200px; }
  .contact-grid { gap: 6vw; }
}

@media (max-width: 760px) {
  :root { --container: calc(100% - 36px); }
  .site-header { height: 72px; padding-inline: 18px; }
  .menu-toggle { display: grid; place-content: center; gap: 7px; width: 44px; height: 44px; padding: 0; border: 1px solid currentColor; color: inherit; background: transparent; }
  .menu-toggle span { display: block; width: 19px; height: 1px; background: currentColor; transition: transform .25s; }
  .menu-toggle[aria-expanded="true"] span:first-child { transform: translateY(4px) rotate(45deg); }
  .menu-toggle[aria-expanded="true"] span:last-child { transform: translateY(-4px) rotate(-45deg); }
  .site-nav { position: fixed; inset: 72px 0 auto; display: grid; gap: 0; padding: 15px 18px 24px; color: var(--ink); background: var(--paper); border-bottom: 1px solid var(--line); transform: translateY(-130%); opacity: 0; visibility: hidden; transition: transform .35s var(--ease), opacity .25s; }
  .site-nav.open { transform: translateY(0); opacity: 1; visibility: visible; }
  .site-nav > a { padding: 15px 4px; border-bottom: 1px solid var(--line); }
  .site-nav .nav-cta { margin-top: 14px; color: #fff; text-align: center; background: var(--ink); border: 0; }
  .hero { min-height: 760px; }
  .hero-grid { padding-block: 135px 100px; }
  .hero h1 { font-size: clamp(2.8rem, 13vw, 4.3rem); }
  .hero-text { font-size: .94rem; }
  .hero-visual { inset: 150px -55vw 0 auto; width: 100vw; opacity: .24; }
  .hero-image-wrap { clip-path: none; }
  .scroll-cue { left: 18px; }
  .manifesto { padding: 90px 0; }
  .manifesto-grid { grid-template-columns: 1fr; gap: 30px; }
  .manifesto-side { grid-column: 1; }
  .practice { display: flex; flex-direction: column; min-height: 0; }
  .practice-tax { flex-direction: column-reverse; }
  .practice-sticky { min-height: 0; }
  .practice-image { position: relative; top: auto; height: 58vw; min-height: 330px; }
  .practice-content { min-height: 0; padding: 90px 24px; }
  .practice-content h2 { font-size: clamp(2.55rem, 11vw, 4rem); }
  .method { padding: 100px 0; }
  .section-heading { grid-template-columns: 1fr; gap: 35px; margin-bottom: 60px; }
  .method-list { border-top: 0; }
  .method-step { grid-template-columns: 60px 1fr; gap: 15px; padding: 30px 0; }
  .method-step h3 { font-size: 1.2rem; }
  .method-step p { grid-column: 2; }
  .insights { padding: 100px 0; }
  .insights-heading { grid-template-columns: 1fr; gap: 35px; margin-bottom: 50px; }
  .article-grid { grid-template-columns: 1fr; }
  .article-card { min-height: 420px; }
  .article-art { height: 230px; }
  .contact { padding: 100px 0; }
  .contact-grid { grid-template-columns: 1fr; gap: 65px; }
  .contact-form { padding: 28px 20px; }
  .form-row { grid-template-columns: 1fr; gap: 0; }
  .footer-top { grid-template-columns: 1fr auto; gap: 25px; padding-block: 50px; }
  .footer-top p { grid-column: 1 / -1; grid-row: 2; }
  .footer-bottom { align-items: flex-start; flex-direction: column; padding-block: 26px; }
}

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  *, *::before, *::after { animation-duration: .01ms !important; animation-iteration-count: 1 !important; transition-duration: .01ms !important; }
  .reveal { opacity: 1; transform: none; }
}