@font-face{font-family:Alarm;src:local("Arial");font-display:swap}
:root{--red:#e60028;--ink:#161616;--muted:#65615d;--paper:#faf8f4;--line:#dedbd6;--cream:#f1ece4;--soft:#fff0f2;--green:#285847}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:126px}body{margin:0;background:#fff;color:var(--ink);font-family:Arial,Helvetica,sans-serif;line-height:1.65;font-size:17px}a{color:inherit;text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a{touch-action:manipulation}button{cursor:pointer}img{display:block;max-width:100%}h1,h2,h3,h4,p{margin:0}h1,h2,h3{line-height:1.08;letter-spacing:-.045em}h1{font-size:clamp(46px,5vw,70px);font-weight:900}h2{font-size:clamp(36px,4vw,56px);font-weight:900}h3{font-size:26px;letter-spacing:-.025em}p+p{margin-top:16px}ul,ol{padding-left:23px}li+li{margin-top:9px}.wrap{max-width:1280px;padding:0 40px;margin:auto}.section{padding-top:94px;padding-bottom:94px}.eyebrow{font-size:12px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;line-height:1.5;color:var(--red);margin-bottom:18px}.lead{font-size:21px;line-height:1.6;max-width:760px;color:#494541}.section-head{margin-bottom:42px;max-width:820px}.section-head h2{margin-bottom:22px}.underline{display:inline;background:linear-gradient(transparent 88%,var(--red) 88%,var(--red) 97%,transparent 97%)}.btn{display:inline-flex;align-items:center;justify-content:center;gap:24px;min-height:51px;padding:13px 22px;border:1px solid var(--ink);border-radius:5px;font-size:15px;line-height:1.4;font-weight:700;text-decoration:none;background:#fff}.btn.red{background:var(--red);border-color:var(--red);color:#fff}.btn.dark{background:var(--ink);color:#fff}.btn:hover{transform:translateY(-1px);box-shadow:0 4px 0 rgba(0,0,0,.1)}.btn.small{min-height:42px;font-size:13px;padding:10px 15px}.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:27px}.small{font-size:13px;color:var(--muted);line-height:1.6}.refs{display:block;font-size:12px;color:var(--muted);margin-top:17px;letter-spacing:.025em}.refs a{margin-left:7px}.tag{display:inline-block;padding:5px 11px;border:1px solid var(--line);border-radius:30px;font-size:12px;line-height:1.3;font-weight:700}.skip{position:absolute;left:15px;top:-80px;background:white;padding:10px;z-index:20}.skip:focus{top:8px}:focus-visible{outline:3px solid #226ddb;outline-offset:4px}
.header{background:white}.header-inner{min-height:109px;display:flex;align-items:center;justify-content:space-between;gap:24px}.brand{width:318px;flex:none}.brand img{display:block;width:100%;height:auto;object-fit:contain}.header-links{display:flex;gap:25px;align-items:center;font-size:13px;font-weight:700}.header-links a{text-decoration:none}.header-links a:hover{text-decoration:underline}.family-link{border:1px solid var(--line);padding:9px 15px;border-radius:4px}.nav{position:sticky;top:0;background:rgba(255,255,255,.97);border-top:1px solid var(--line);border-bottom:1px solid var(--line);z-index:9}.nav-inner{display:flex;gap:28px;overflow-x:auto;white-space:nowrap;min-height:52px;align-items:center;font-size:13px;font-weight:700;scrollbar-width:thin}.nav a{text-decoration:none;padding:16px 0}.nav a:hover{color:var(--red)}
.hero{background:var(--paper)}.hero-grid{display:grid;grid-template-columns:48% 52%;min-height:608px;max-width:1500px;margin:auto}.hero-copy{padding:76px 40px 60px max(40px,calc((100vw - 1200px)/2));align-self:center}.hero-copy .lead{max-width:500px;margin-top:27px;font-size:20px}.hero-copy .small{margin-top:22px}.hero-photo{margin:0;position:relative;min-height:600px;overflow:hidden}.hero-photo img{width:100%;height:100%;object-fit:cover;object-position:71% center;position:absolute}.photo-label{position:absolute;bottom:20px;right:24px;font-size:11px;background:rgba(255,255,255,.88);padding:4px 10px;border-radius:3px}.hero-photo:before{content:"";position:absolute;inset:0 auto 0 0;width:70px;background:linear-gradient(90deg,var(--paper),transparent);z-index:1}.promise{border-bottom:1px solid var(--line)}.promise-inner{padding-top:22px;padding-bottom:22px;display:flex;justify-content:space-between;gap:20px;font-size:14px}.promise span{display:flex;align-items:center;gap:10px}.promise b{color:var(--red);font-size:17px}.start-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:17px}.start-card{padding:28px;border:1px solid var(--line);border-radius:7px;text-decoration:none;display:flex;flex-direction:column;min-height:225px;transition:.15s}.start-card:hover{border-color:var(--red);background:var(--soft);transform:translateY(-3px)}.start-card .num{font-size:12px;letter-spacing:.1em;color:var(--red);font-weight:800;margin-bottom:24px}.start-card h3{font-size:24px;letter-spacing:-.03em}.start-card p{font-size:15px;color:var(--muted);margin-top:13px;line-height:1.5}.start-card .arrow{margin-top:auto;padding-top:18px;font-size:22px}.note{padding:23px 27px;background:var(--paper);border-left:4px solid var(--red);margin-top:28px;font-size:15px}.note strong{display:block;margin-bottom:6px}.urgent{background:#fff3f4}
.stats-section{background:var(--ink);color:white}.stats-section .eyebrow{color:#ff8f9e}.stats-section .lead,.stats-section .small,.stats-section .refs{color:#c7c4bf}.stats-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:40px;margin-top:47px}.stat{border-top:1px solid #5e5c59;padding-top:24px}.stat-value{font-size:clamp(40px,4.4vw,65px);font-weight:800;letter-spacing:-.055em;line-height:1}.stat-label{font-size:17px;margin:16px 0 9px}.stats-detail{margin-top:42px;border:1px solid #55514e;padding:24px;border-radius:5px}.stats-detail summary{font-size:17px}.stats-detail table{margin-top:20px;color:white}.stats-detail th,.stats-detail td{border-color:#4e4c49}.stats-detail p{font-size:14px;color:#c7c4bf;margin-top:18px}
.steps-section{background:var(--paper)}.tabs{display:flex;gap:10px;flex-wrap:wrap;margin-bottom:36px}.tab{padding:12px 20px;border:1px solid var(--line);background:white;border-radius:5px;font-size:15px;font-weight:700}.tab[aria-selected=true]{color:white;background:var(--ink);border-color:var(--ink)}[hidden]{display:none!important}.flow{display:grid;grid-template-columns:1fr 1fr;gap:0 42px}.step{padding:23px 0;border-top:1px solid var(--line);display:grid;grid-template-columns:44px 1fr;gap:14px}.step-n{font-size:13px;font-weight:800;color:var(--red);padding-top:2px}.step h3{font-size:22px}.step p{font-size:15px;color:#5d5853;margin-top:11px}.step a{font-size:13px;font-weight:700;display:inline-block;margin-top:13px}.deadline{display:flex;gap:32px;background:#fff;border:1px solid var(--line);padding:27px;margin-top:34px;border-radius:5px}.deadline h3{min-width:175px;font-size:23px}.deadline p{font-size:15px;color:#59534f}
.money-intro{display:grid;grid-template-columns:1.05fr .95fr;gap:60px;margin-bottom:48px}.money-intro .section-head{margin:0}.formula{background:var(--soft);padding:28px;align-self:end;border-radius:7px}.formula .value{font-size:43px;font-weight:800;letter-spacing:-.04em;margin-top:10px}.formula .minus{padding:12px 0;border-bottom:1px solid #e3c9ce;font-size:18px}.formula .result{font-size:39px;font-weight:800;letter-spacing:-.04em;margin-top:12px}.table-wrap{overflow-x:auto;border:1px solid var(--line);border-radius:6px}.table-wrap table{margin:0;width:100%;min-width:675px}table{border-collapse:collapse;width:100%;font-size:14px;text-align:left}th,td{padding:15px 19px;border-bottom:1px solid var(--line);white-space:nowrap}th{font-size:12px;text-transform:uppercase;letter-spacing:.06em;background:var(--paper);font-weight:800}td:not(:first-child),th:not(:first-child){text-align:right}tbody tr:last-child td{border-bottom:0}.highlight{background:var(--soft)}.table-caption{font-size:13px;color:var(--muted);margin-top:16px}.table-caption a{font-weight:700}.mini-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;margin-top:35px}.mini-card{padding:27px;background:var(--paper);border-radius:6px}.mini-card h3{font-size:21px}.mini-card p{font-size:15px;margin-top:15px;color:#5d5853}.mini-card .amount{font-size:35px;font-weight:800;line-height:1.2;margin:17px 0}.expand{margin-top:32px;border-top:1px solid var(--line);border-bottom:1px solid var(--line);padding:23px 0}.expand summary{font-size:20px;font-weight:700}.expand table{margin-top:20px}.expand p{font-size:15px;margin-top:16px}.example-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}.example{padding:28px;border:1px solid var(--line);border-radius:6px}.example h3{font-size:23px}.example p{font-size:15px;color:var(--muted);margin-top:15px}.example .calculation{font-weight:700;font-size:20px;color:var(--ink);padding:18px 0;border-top:1px solid var(--line);margin-top:20px}.uv-section{background:var(--cream)}.uv-layout{display:grid;grid-template-columns:1fr 1fr;gap:70px}.uv-tile{background:white;padding:34px;border-radius:6px}.uv-tile h3{font-size:26px}.uv-tile .amount-row{display:flex;align-items:center;justify-content:space-between;border-bottom:1px solid var(--line);padding:17px 0}.uv-tile .amount-row b{font-size:29px;letter-spacing:-.04em}.uv-tile .small{margin-top:22px}.uv-text p{font-size:16px}.uv-text .section-head{margin-bottom:24px}.uv-check{padding:0;list-style:none}.uv-check li{padding-left:27px;position:relative}.uv-check li:before{content:"✓";position:absolute;left:0;color:var(--green);font-weight:800}
.docs-layout{display:grid;grid-template-columns:238px 1fr;gap:50px}.docs-side{position:sticky;top:94px;align-self:start;font-size:13px}.docs-side label{display:block;font-weight:700;margin-bottom:8px}.search{width:100%;padding:12px 13px;border:1px solid var(--line);border-radius:4px;background:#fff;font-size:14px}.docs-side a{display:block;text-decoration:none;padding:9px 0;border-bottom:1px solid #eee8e2}.docs-side .small{margin-top:20px}.doc{border-bottom:1px solid var(--line);padding:24px 0}.doc:first-child{border-top:1px solid var(--line)}summary{cursor:pointer;list-style:none;position:relative;padding-right:35px}summary::-webkit-details-marker{display:none}summary:after{content:"+";position:absolute;right:3px;top:0;font-size:25px;line-height:1.2;font-weight:400}details[open]>summary:after{content:"−"}.doc .eyebrow{margin:0 0 8px;font-size:10px}.doc h3{font-size:25px;line-height:1.22;letter-spacing:-.025em}.doc .intro{font-size:15px;color:var(--muted);margin-top:10px;max-width:720px}.doc-body{padding-top:22px;font-size:16px;max-width:760px}.action-box{padding:20px 22px;background:var(--paper);border-radius:4px;margin-top:23px;font-size:15px}.action-box b{display:block;margin-bottom:7px}.no-results{padding:25px;background:var(--soft);font-size:15px}.templates-section{background:var(--paper)}.template-grid{display:grid;grid-template-columns:.7fr 1.3fr;gap:48px}.template-left label{font-size:14px;font-weight:700;display:block;margin-bottom:8px}select{background:#fff;border:1px solid var(--line);border-radius:4px;width:100%;padding:13px;font-size:14px}.template-meta{font-size:15px;line-height:1.6;margin-top:25px}.template-meta h3{font-size:23px;line-height:1.2;margin:23px 0 12px}.template-meta .meta-label{color:var(--red);font-size:11px;letter-spacing:.1em;text-transform:uppercase;font-weight:800;margin:22px 0 8px}.letter-box{background:white;border:1px solid var(--line);border-radius:6px;padding:27px}.letter-head{display:flex;justify-content:space-between;align-items:center;margin-bottom:18px;font-size:12px;color:var(--muted)}textarea{width:100%;height:550px;resize:vertical;border:0;background:white;font-size:14px;line-height:1.75;color:#312d2a;padding:5px 0}.letter-box textarea:focus{outline-offset:7px}.letter-box .actions{margin-top:18px;border-top:1px solid var(--line);padding-top:20px}.template-all{margin-top:35px}.template-all>summary{font-size:17px;font-weight:700}.letter-static{padding:23px 0;border-bottom:1px solid var(--line)}.letter-static summary{font-weight:700;font-size:16px}.letter-static pre{white-space:pre-wrap;font:14px/1.8 Arial,Helvetica,sans-serif;background:#fff;padding:24px;margin:18px 0}.letter-static .small{margin:15px 0}.downloads{display:flex;gap:10px;flex-wrap:wrap;margin-top:25px}.checklist-section{background:white}.checklist-grid{display:grid;grid-template-columns:1fr 1fr;gap:25px}.checklist{background:var(--paper);padding:30px;border-radius:6px}.checklist h3{margin-bottom:25px;font-size:25px}.checklist label{display:flex;gap:11px;align-items:flex-start;font-size:15px;padding:12px 0;border-top:1px solid var(--line);cursor:pointer}.checklist input{accent-color:var(--red);width:18px;height:18px;flex:none;margin-top:4px}.help-section{background:var(--ink);color:#fff}.help-section .eyebrow{color:#ff8f9e}.help-section .lead{color:#cfcbc5}.help-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:28px}.help-card{padding:27px;border:1px solid #57524e;border-radius:6px;display:flex;flex-direction:column}.help-card .eyebrow{font-size:10px;margin-bottom:20px}.help-card h3{font-size:27px}.help-card p{font-size:15px;color:#cdc8c1;margin-top:19px}.help-card .actions{margin-top:auto;padding-top:24px}.help-card .btn{font-size:13px;padding:12px 15px}.help-card .refs{color:#bbb3ab}.help-note{font-size:14px;color:#c3bcb5;border-top:1px solid #544f49;padding-top:25px;margin-top:33px}.faq-layout{display:grid;grid-template-columns:.65fr 1.35fr;gap:85px}.faq .doc h3{font-size:21px}.faq .doc-body{font-size:15px}.sources-section{background:var(--paper)}.sources-list{display:grid;grid-template-columns:1fr 1fr;gap:0 36px}.source{padding:20px 0;border-top:1px solid var(--line);scroll-margin-top:90px}.source .qid{font-size:11px;font-weight:800;color:var(--red);margin-right:10px}.source a{font-size:14px;font-weight:700;line-height:1.5}.source p{font-size:12px;color:var(--muted);margin-top:9px;line-height:1.6}.method{font-size:14px;max-width:940px;margin-bottom:32px}.method p+p{margin-top:12px}.closing{padding:55px 40px;text-align:center;background:var(--soft)}.closing h2{font-size:37px}.closing .actions{justify-content:center}.footer{padding:50px 0 25px;background:#171717;color:#ddd;font-size:13px}.footer-top{display:grid;grid-template-columns:1.25fr 1fr 1fr;gap:60px}.footer h3{font-size:21px;color:white;margin-bottom:17px;letter-spacing:-.02em}.footer a{display:inline-block;margin-bottom:10px}.footer p{font-size:13px;line-height:1.75;color:#bdb6ae}.footer-links{display:flex;flex-direction:column;align-items:flex-start}.footer-bottom{display:flex;justify-content:space-between;gap:25px;border-top:1px solid #4a4540;margin-top:35px;padding-top:23px;color:#a9a29b;font-size:11px}.footer details{margin-top:28px;border-top:1px solid #48443f;padding-top:20px}.footer details summary{font-size:13px;font-weight:700}.footer details p{max-width:900px;margin-top:16px}.toast{position:fixed;bottom:28px;left:50%;transform:translateX(-50%);padding:13px 25px;background:var(--ink);color:white;border-radius:5px;font-size:14px;z-index:30;box-shadow:0 4px 30px #0003;max-width:90vw}body:not(.has-js) .js-only{display:none!important}body.has-js .letter-static-wrap{display:none}.print-letter{display:none}
@media(min-width:1500px){.hero-copy{padding-left:100px}}
@media(max-width:1000px){.wrap{padding-left:26px;padding-right:26px}.header-links{gap:16px}.brand{width:272px}.hero-copy{padding-left:26px;padding-right:20px}.hero-grid{grid-template-columns:49% 51%;min-height:555px}.hero-photo{min-height:555px}.hero-copy h1{font-size:58px}.hero-copy .lead{font-size:18px}.hero-copy .btn{font-size:13px}.money-intro{gap:35px}.uv-layout{gap:35px}.docs-layout{grid-template-columns:200px 1fr;gap:30px}.faq-layout{gap:40px}.footer-top{gap:30px}.template-grid{gap:30px}}
@media(max-width:760px){body{font-size:16px}.wrap{padding-left:20px;padding-right:20px}.section{padding-top:62px;padding-bottom:62px}.header-inner{min-height:93px}.brand{width:246px}.header-links>a:not(.family-link){display:none}.family-link{padding:8px 10px;font-size:11px}.nav-inner{gap:22px}.hero-grid{display:flex;flex-direction:column}.hero-copy{padding:45px 20px 37px}.hero-copy h1{font-size:clamp(47px,10vw,68px)}.hero-copy .lead{font-size:18px;max-width:540px}.hero-photo{min-height:350px;height:350px}.hero-photo img{object-position:center 50%}.hero-photo:before{display:none}.hero-photo .photo-label{bottom:15px;right:15px}.promise-inner{display:grid;grid-template-columns:1fr 1fr;gap:11px;font-size:11px}.promise span:last-child{grid-column:1/-1}.start-grid{grid-template-columns:1fr 1fr;gap:12px}.start-card{padding:22px;min-height:227px}.start-card h3{font-size:21px}.start-card .num{margin-bottom:17px}.start-card p{font-size:14px}.stats-grid{grid-template-columns:1fr;gap:27px}.stat-value{font-size:53px}.stat-label{margin-top:12px}.flow{grid-template-columns:1fr}.deadline{flex-direction:column;gap:15px}.money-intro{grid-template-columns:1fr;gap:28px}.mini-grid,.example-grid{grid-template-columns:1fr}.mini-card .amount{margin:13px 0}.uv-layout{grid-template-columns:1fr;gap:30px}.uv-tile{padding:27px}.docs-layout{grid-template-columns:1fr;gap:25px}.docs-side{position:static}.docs-side .toc{display:none}.docs-side .small{margin-top:12px}.doc h3{font-size:22px}.template-grid{grid-template-columns:1fr;gap:24px}.letter-box{padding:20px}.template-meta h3{margin-top:14px}.checklist-grid{grid-template-columns:1fr}.help-grid{grid-template-columns:1fr}.help-card h3{font-size:28px}.faq-layout{grid-template-columns:1fr;gap:0}.faq-layout .section-head{margin-bottom:25px}.sources-list{grid-template-columns:1fr}.footer-top{grid-template-columns:1fr;gap:27px}.footer-bottom{flex-direction:column;gap:10px}.section-head{margin-bottom:32px}.closing{padding:45px 20px}.closing h2{font-size:30px}}
@media(max-width:440px){.brand{width:207px}.family-link{font-size:10px;padding:8px}.start-grid{grid-template-columns:1fr}.start-card{min-height:190px}.hero-photo{min-height:300px;height:300px}.hero-copy .actions{display:grid}.hero-copy .actions .btn{justify-content:space-between}.btn{gap:13px}.header-inner{gap:10px}.letter-box .actions{gap:8px}.letter-box .btn{font-size:12px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;transform:none!important}}
@media print{body{font-size:10pt;line-height:1.5}.header,.nav,.hero-photo,.actions,.docs-side,.tabs,.footer,.toast,.downloads,.js-only,.closing{display:none!important}.wrap{max-width:none;padding:0}.section{padding:15pt 0;background:#fff!important;color:#111!important}.hero-grid{display:block;min-height:0}.hero-copy{padding:0}.hero h1{font-size:28pt}h2{font-size:23pt}h3{font-size:15pt}.stats-grid,.flow,.mini-grid,.example-grid,.uv-layout,.docs-layout,.template-grid,.help-grid,.faq-layout,.sources-list{display:block}.stat-value{font-size:26pt}.stat,.help-card{border-color:#ccc}.stats-section *,.help-section *{color:#111!important}.doc,details{break-inside:avoid}.section-head{margin-bottom:15pt}.table-wrap{overflow:visible}th,td{padding:5pt}.letter-static-wrap{display:block!important}.letter-static pre{font-size:10pt;padding:0}.no-print{display:none!important}body.printing-letter>*{display:none!important}body.printing-letter>.print-letter{display:block!important;white-space:pre-wrap;font:11pt/1.6 Arial,sans-serif}}

body:not(.has-js) .steps-section h3.sr-only,body:not(.has-js) caption.sr-only{position:static;width:auto;height:auto;overflow:visible;clip:auto;white-space:normal;margin:20px 0;padding:15px;text-align:left}

/* Additional family photographs: embedded assets with no external requests. */
.family-photo-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;padding-top:48px;padding-bottom:48px}
.family-photo{margin:0;min-width:0}
.family-photo img{display:block;width:100%;height:auto;aspect-ratio:3/2;object-fit:cover;border-radius:7px}
.family-photo figcaption{margin-top:10px;font-size:12px;line-height:1.5;color:var(--muted)}
.family-photo-wide{padding-bottom:68px}
.family-photo-wide img{aspect-ratio:16/9;object-position:50% 0}
@media(max-width:760px){.family-photo-grid{grid-template-columns:1fr;gap:26px;padding-top:30px;padding-bottom:30px}.family-photo-wide{padding-bottom:42px}.family-photo-wide img{aspect-ratio:3/2}.family-photo figcaption{font-size:11px}}
@media print{.family-photo-grid,.family-photo-wide{display:none!important}}

.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}
.inline-layout-1{overflow:auto}
.inline-layout-2{padding-top:0}
.inline-layout-3{margin-top:16px}
.inline-layout-4{margin-top:20px;font-weight:700}