:root{--blue:#1f4e79;--dark:#25313c;--ink:#2a2f33;--muted:#6b747c;--line:#d7dce0;--light:#f3f5f6;--panel:#fff;--link:#175e9b;--max:1180px}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);background:#fff;font-family:Arial,Helvetica,sans-serif;font-size:15px;line-height:1.6}a{color:var(--link);text-decoration:none}a:hover{text-decoration:underline}.wrap{width:min(var(--max),calc(100% - 36px));margin:0 auto}.top-strip{background:#25313c;color:#dce3e8;font-size:12px;border-bottom:1px solid #111a20}.top-strip .wrap{display:flex;justify-content:space-between;padding:6px 0}.top-strip a{color:#fff}.site-header{background:#fff;border-bottom:1px solid #c8ced3}.brand-row{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:17px 0}.brand{display:flex;align-items:center;gap:11px;color:#202a33;text-decoration:none;letter-spacing:.2px}.brand:hover{text-decoration:none}.brand-mark{width:50px;height:50px;background:var(--blue);color:#fff;border:1px solid #123d61;display:grid;place-items:center;font-family:Georgia,serif;font-size:22px}.brand strong{display:block;font-family:Georgia,'Times New Roman',serif;font-size:25px;font-weight:normal}.brand small{display:block;font-size:10px;letter-spacing:2px;color:#68737c}.header-search,.site-search{display:flex}.header-search input,.site-search input{min-width:275px;border:1px solid #aab2b9;padding:9px 10px;background:#fafafa}.header-search button,.site-search button{border:1px solid #173d5c;background:var(--blue);color:#fff;padding:9px 14px;font-weight:bold}.nav-toggle{display:none}.dsm-nav{background:#314558;border-top:1px solid #263b4e;border-bottom:3px solid #183652}.dsm-nav-list{width:min(var(--max),calc(100% - 36px));margin:0 auto;padding:0;display:flex;list-style:none}.dsm-nav-item{position:relative;flex:1;border-right:1px solid #506476}.dsm-nav-item:first-child{border-left:1px solid #506476}.dsm-nav-item>a{display:flex;align-items:center;justify-content:center;text-align:center;height:54px;padding:5px 8px;color:#fff;font-family:Georgia,serif;font-size:13px;line-height:1.15}.dsm-nav-item:hover{background:#1f4e79}.dsm-nav-item>a:hover{text-decoration:none}.dsm-mega{display:none;position:absolute;left:0;top:54px;width:280px;background:#fff;border:1px solid #aeb8c0;box-shadow:0 5px 14px rgba(0,0,0,.18);z-index:50}.dsm-nav-item:nth-last-child(-n+3) .dsm-mega{left:auto;right:0}.dsm-nav-item:hover .dsm-mega{display:block}.dsm-mega-inner{padding:8px}.dsm-mega a{display:block;padding:8px 10px;border-bottom:1px solid #e3e6e9;color:#2b4d68;font-size:13px}.breadcrumb-bar{background:#eef1f3;border-bottom:1px solid #d0d6db;color:#63707a;font-size:12px}.breadcrumb-bar .wrap{padding:7px 0}.hero{border-bottom:1px solid #cdd4d9;background:linear-gradient(#f6f7f8,#e7ebee)}.hero-grid{display:grid;grid-template-columns:2fr 1fr;gap:35px;padding:48px 0}.eyebrow{font-size:11px;font-weight:bold;letter-spacing:1.3px;color:#62717d;margin-bottom:8px}.hero h1,.archive-head h1,.article h1{font-family:Georgia,'Times New Roman',serif;font-weight:normal;color:#233746;line-height:1.12}.hero h1{font-size:42px;max-width:800px;margin:0 0 15px}.lede{font-size:18px;color:#4f5d68;max-width:760px}.hero-actions{display:flex;gap:10px;margin-top:22px}.btn{display:inline-block;background:#1f4e79;color:white;border:1px solid #143c5e;padding:10px 15px;font-weight:bold}.btn-secondary{background:#fff;color:#274d6a;border-color:#9ba8b1}.hero-panel{background:#fff;border:1px solid #bcc6cd;padding:20px;box-shadow:0 2px 5px rgba(0,0,0,.08)}.hero-panel h2{font-family:Georgia,serif;font-weight:normal;margin-top:0}.hero-panel ul{margin:0;padding-left:20px}.section{padding:38px 0}.section.shaded{background:#f4f5f6;border-top:1px solid #e0e3e5;border-bottom:1px solid #e0e3e5}.section-title{display:flex;justify-content:space-between;align-items:baseline;border-bottom:2px solid #344f64;margin-bottom:18px}.section-title h2{font-family:Georgia,serif;font-weight:normal;margin:0 0 7px}.card-grid{display:grid;gap:16px}.card-grid.two{grid-template-columns:repeat(2,1fr)}.card-grid.three{grid-template-columns:repeat(3,1fr)}.card-grid.four{grid-template-columns:repeat(4,1fr)}.dsm-card{background:#fff;border:1px solid #ccd3d8;padding:18px;box-shadow:0 1px 2px rgba(0,0,0,.04)}.dsm-card h3{font-family:Georgia,serif;font-weight:normal;font-size:19px;line-height:1.25;margin:5px 0 8px}.dsm-card p{margin:0 0 8px;color:#4e5a63}.dsm-card-kicker{font-size:10px;font-weight:bold;color:#79858e;letter-spacing:1px}.dsm-card-meta{font-size:11px;color:#89939a;border-top:1px solid #eceeef;padding-top:7px}.two-col{display:grid;grid-template-columns:1fr 1fr;gap:35px}.az-grid{display:grid;grid-template-columns:repeat(13,1fr);gap:4px;margin-bottom:15px}.az-grid a{border:1px solid #bdc6cc;text-align:center;padding:5px;background:#f7f8f8;font-weight:bold}.archive-layout{display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:34px}.content-layout{display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:42px}.archive-head{border-bottom:1px solid #bfc8ce;margin-bottom:22px;padding-bottom:14px}.archive-head h1,.article h1{font-size:38px;margin:0 0 8px}.sidebar{border-left:1px solid #d4dade;padding-left:22px}.sidebar h3{font-family:Georgia,serif;font-weight:normal;border-bottom:2px solid #4b6477;padding-bottom:6px}.sidebar ul{list-style:none;margin:0;padding:0}.sidebar li{border-bottom:1px solid #e0e4e7;padding:6px 0}.sticky{position:sticky;top:20px;align-self:start}.article-meta{font-size:12px;color:#77838c;border-top:1px solid #d8dde0;border-bottom:1px solid #d8dde0;padding:8px 0;margin:14px 0 24px}.prose{font-family:Georgia,'Times New Roman',serif;font-size:18px;line-height:1.75}.prose h2{font-size:27px;font-weight:normal;color:#263f52;margin-top:32px}.prose h3{font-size:22px;font-weight:normal}.prose ul,.prose ol{padding-left:25px}.metrics{display:grid;grid-template-columns:repeat(3,1fr);border:1px solid #bfc9d0;background:#f5f7f8;margin:20px 0}.metrics div{padding:14px;border-right:1px solid #d1d8dd}.metrics div:last-child{border-right:0}.metrics strong{display:block;font:normal 22px Georgia,serif;color:#234b6b}.metrics span{font-size:11px;color:#77838c}.tax-links{border-top:1px solid #d9dfe3;margin-top:25px;padding-top:14px;font-size:13px}.service-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}.panel{border:1px solid #c7d0d6;background:#fafbfb;padding:22px}.panel h2{font-family:Georgia,serif;font-weight:normal;margin-top:0;color:#29475e}.pagination{margin-top:25px}.page-numbers{display:inline-block;border:1px solid #b8c2c9;padding:5px 9px;margin-right:4px}.site-footer{background:#293946;color:#d7e0e6;border-top:5px solid #183650;margin-top:20px}.site-footer a{color:#fff}.footer-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr 1.3fr;gap:35px;padding:34px 0}.site-footer h3,.site-footer h4{font-family:Georgia,serif;font-weight:normal;color:#fff}.copyright{background:#1d2932;color:#9eabb4;font-size:11px;padding:9px 0}.screen-reader-text{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media(max-width:1000px){.dsm-nav-list{flex-wrap:wrap}.dsm-nav-item{flex:0 0 20%}.card-grid.four{grid-template-columns:repeat(2,1fr)}.top-right{display:none}}
@media(max-width:760px){.wrap{width:min(100% - 24px,var(--max))}.header-search{display:none}.brand strong{font-size:20px}.nav-toggle{display:block;background:#314558;color:#fff;border:0;padding:9px 12px}.dsm-nav{display:none}.dsm-nav.open{display:block}.dsm-nav-list{display:block;width:100%}.dsm-nav-item{border:0;border-bottom:1px solid #536575}.dsm-nav-item>a{justify-content:flex-start;padding-left:14px;height:42px}.dsm-mega{position:static;width:auto;box-shadow:none}.dsm-nav-item:hover .dsm-mega{display:block}.hero-grid,.two-col,.archive-layout,.content-layout,.service-grid,.footer-grid{grid-template-columns:1fr}.hero h1{font-size:33px}.card-grid.two,.card-grid.three,.card-grid.four{grid-template-columns:1fr}.sidebar{border-left:0;border-top:1px solid #d4dade;padding-left:0;padding-top:15px}.sticky{position:static}.az-grid{grid-template-columns:repeat(7,1fr)}.hero-actions{flex-direction:column;align-items:flex-start}}



/* Subtle modern UX layer: intentionally restrained so the site keeps its legacy corporate character. */
:root{--ux-radius:4px;--ux-shadow:0 6px 18px rgba(24,54,82,.10);--ux-focus:#5f9fd3}
html{scroll-padding-top:18px}
a,button,input{transition:background-color .18s ease,border-color .18s ease,color .18s ease,box-shadow .18s ease,transform .18s ease}
a:focus-visible,button:focus-visible,input:focus-visible{outline:3px solid var(--ux-focus);outline-offset:2px}
.btn,.header-search input,.header-search button,.site-search input,.site-search button,.page-numbers,.nav-toggle{border-radius:var(--ux-radius)}
.btn:hover{transform:translateY(-1px);box-shadow:0 4px 10px rgba(31,78,121,.16);text-decoration:none}
.btn:active{transform:translateY(0);box-shadow:none}
.header-search input:focus,.site-search input:focus{background:#fff;border-color:#5a86a9;box-shadow:0 0 0 3px rgba(31,78,121,.10);outline:none}
.dsm-card{transition:box-shadow .18s ease,border-color .18s ease,transform .18s ease}
.dsm-card:hover{border-color:#aebdc8;box-shadow:var(--ux-shadow);transform:translateY(-2px)}
.dsm-card h3 a{text-decoration-thickness:1px;text-underline-offset:3px}
.hero-panel,.panel{border-radius:var(--ux-radius)}
.dsm-mega{border-radius:0 0 var(--ux-radius) var(--ux-radius);overflow:hidden}
.dsm-mega a:hover{background:#f3f6f8;text-decoration:none;padding-left:13px}
.az-grid a,.page-numbers{border-radius:3px}
.az-grid a:hover,.page-numbers:hover,.page-numbers.current{background:#eaf0f4;border-color:#7891a4;text-decoration:none}
.sidebar a{display:inline-block;padding:1px 0}
.sidebar a:hover{transform:translateX(2px)}
.back-to-top{position:fixed;right:22px;bottom:22px;width:42px;height:42px;border:1px solid #173d5c;border-radius:50%;background:#1f4e79;color:#fff;font-size:19px;line-height:1;display:grid;place-items:center;cursor:pointer;box-shadow:0 5px 16px rgba(0,0,0,.18);opacity:0;visibility:hidden;transform:translateY(8px);z-index:80}
.back-to-top.is-visible{opacity:.92;visibility:visible;transform:translateY(0)}
.back-to-top:hover{opacity:1;background:#173f62;transform:translateY(-1px)}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important;animation:none!important}.dsm-card:hover,.btn:hover,.sidebar a:hover,.back-to-top:hover{transform:none}}
@media(max-width:760px){.back-to-top{right:14px;bottom:14px;width:40px;height:40px}.dsm-card:hover{transform:none}.nav-toggle{min-width:72px;min-height:40px}}


/* Additional restrained modern-design layer: ~10% more contemporary, preserving legacy structure. */
:root{--ux-soft:#f7f9fb;--ux-soft-blue:#eef4f8;--ux-accent:#2f6f9f;--ux-border:#d9e1e7;--ux-shadow-2:0 10px 28px rgba(28,55,78,.09)}
body{background:linear-gradient(180deg,#fff 0,#fff 78%,#fafbfc 100%)}
.site-header{box-shadow:0 1px 0 rgba(25,45,62,.04)}
.brand-row{padding-top:19px;padding-bottom:19px}
.brand-mark{border-radius:6px;box-shadow:inset 0 0 0 1px rgba(255,255,255,.08)}
.brand strong{letter-spacing:.1px}
.dsm-nav{box-shadow:0 2px 7px rgba(20,42,59,.08)}
.dsm-nav-item>a{font-family:Arial,Helvetica,sans-serif;font-weight:600;letter-spacing:.1px}
.dsm-mega{width:300px;box-shadow:0 12px 28px rgba(23,46,66,.16);border-color:#c7d2da}
.breadcrumb-bar{background:rgba(238,241,243,.86);backdrop-filter:saturate(120%)}
.hero{background:linear-gradient(135deg,#f8fafb 0%,#edf2f5 56%,#e7edf1 100%);position:relative;overflow:hidden}
.hero:after{content:"";position:absolute;width:360px;height:360px;border-radius:50%;right:-160px;top:-180px;background:rgba(31,78,121,.055);pointer-events:none}
.hero-grid{position:relative;z-index:1;gap:46px;padding-top:58px;padding-bottom:58px}
.hero h1{font-size:46px;letter-spacing:-.4px;max-width:760px}
.lede{line-height:1.7;max-width:700px}
.eyebrow{color:#4d6c84;letter-spacing:1.6px}
.hero-panel{border-color:#c8d2d9;box-shadow:var(--ux-shadow-2);padding:24px;background:rgba(255,255,255,.95)}
.hero-panel h2{font-size:23px;color:#2c465a}
.hero-panel li{margin:4px 0}
.hero-panel a{display:inline-block;padding:2px 0;font-weight:600}
.btn{padding:11px 17px;border-radius:5px}
.btn-secondary{background:rgba(255,255,255,.85)}
.section{padding-top:44px;padding-bottom:44px}
.section.shaded{background:linear-gradient(180deg,#f6f8f9,#f2f5f6)}
.section-title{border-bottom:1px solid #c7d2da;padding-bottom:8px;position:relative}
.section-title:after{content:"";position:absolute;left:0;bottom:-1px;width:78px;height:3px;background:#315d7d;border-radius:2px}
.section-title h2{font-size:27px;color:#28445a;letter-spacing:-.1px}
.section-title>a{font-size:13px;font-weight:600}
.card-grid{gap:20px}
.dsm-card{border-color:var(--ux-border);border-radius:6px;padding:20px;box-shadow:0 2px 8px rgba(28,52,70,.045);position:relative}
.dsm-card:before{content:"";position:absolute;left:0;top:0;bottom:0;width:3px;background:transparent;border-radius:6px 0 0 6px;transition:background-color .18s ease}
.dsm-card:hover:before{background:#5b87a6}
.dsm-card h3{font-size:20px;letter-spacing:-.05px}
.dsm-card-kicker{color:#5f7180}
.dsm-card-meta{margin-top:12px;padding-top:9px}
.two-col{gap:42px}
.az-grid{gap:6px}
.az-grid a{padding:7px 5px;background:#fff;border-color:#d3dce2}
.panel{border-radius:6px;background:linear-gradient(180deg,#fff,#f9fbfc);box-shadow:0 3px 12px rgba(30,55,75,.05)}
.archive-head{padding:22px 24px;margin-bottom:26px;background:linear-gradient(135deg,#fafcfd,#f3f7f9);border:1px solid #d9e1e6;border-radius:6px}
.archive-head h1,.article h1{letter-spacing:-.3px}
.content-layout{gap:48px}
.article-meta{background:#f8fafb;padding:10px 12px;border-color:#dfe5e9;border-radius:4px}
.prose{font-size:18.2px;line-height:1.78}
.prose p{margin-bottom:1.15em}
.metrics{border-radius:6px;overflow:hidden;box-shadow:0 3px 12px rgba(30,55,75,.045)}
.sidebar{padding-left:26px}
.sidebar h3{font-size:19px;color:#304b60}
.site-footer{background:linear-gradient(180deg,#2d3f4e,#263744)}
.footer-grid{padding-top:40px;padding-bottom:40px}
.page-numbers{min-width:34px;text-align:center;background:#fff}

/* Small modern utility strip used only on the home page. */
.dsm-quick-access{background:#fff;border-bottom:1px solid #dde4e9}
.dsm-quick-access .wrap{display:flex;align-items:center;gap:8px;padding:12px 0;overflow-x:auto;scrollbar-width:thin}
.dsm-quick-access strong{font-size:11px;letter-spacing:1px;color:#687986;margin-right:4px;white-space:nowrap}
.dsm-quick-access a{display:inline-flex;align-items:center;white-space:nowrap;padding:6px 10px;border:1px solid #d5dee4;border-radius:999px;background:#f9fbfc;color:#315670;font-size:12px;font-weight:600}
.dsm-quick-access a:hover{background:#eef4f7;border-color:#b8c9d5;text-decoration:none;transform:translateY(-1px)}

@media(max-width:1000px){.hero h1{font-size:42px}.hero-grid{gap:30px}.section{padding-top:40px;padding-bottom:40px}}
@media(max-width:760px){.brand-row{padding-top:14px;padding-bottom:14px}.hero-grid{padding-top:38px;padding-bottom:38px}.hero h1{font-size:34px;letter-spacing:-.2px}.hero-panel{padding:18px}.section{padding-top:34px;padding-bottom:34px}.section-title h2{font-size:24px}.dsm-card{padding:18px}.archive-head{padding:18px}.dsm-quick-access .wrap{width:100%;padding-left:12px;padding-right:12px}}