:root{--ink:#1a2733;--ink-soft:#46586a;--ink-faint:#6b7d8f;--navy:#12385e;--navy-deep:#0d2947;--link:#135ca4;--link-hover:#0d4076;--rule:#d9e2ec;--rule-soft:#e7edf4;--bg:#fff;--bg-tint:#f5f8fb;--bg-answer:#eef5fc;--accent:#1d69b4;--good:#1e7d4f;--warn:#a05a12;--max-width:68rem;--font:-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{font-family:var(--font);color:var(--ink);background:var(--bg);margin:0;font-size:1rem;line-height:1.6}.container{max-width:var(--max-width);margin:0 auto;padding:0 1.25rem}main.container{padding-top:1.5rem;padding-bottom:3.5rem}.section{margin:2.75rem 0}.site-header{background:var(--bg);border-bottom:1px solid var(--rule)}.header-inner{flex-wrap:wrap;justify-content:space-between;align-items:center;gap:.5rem 1.5rem;padding-top:.9rem;padding-bottom:.9rem;display:flex}.logo{letter-spacing:-.01em;color:var(--navy);white-space:nowrap;align-items:center;gap:.55rem;font-size:1.15rem;font-weight:700;text-decoration:none;display:inline-flex}.logo svg{display:block}.logo:hover{color:var(--link-hover)}.primary-nav{flex-wrap:wrap;gap:.25rem 1.35rem;display:flex}.primary-nav a{color:var(--ink-soft);border-bottom:2px solid #0000;padding:.25rem 0;font-size:.95rem;font-weight:500;text-decoration:none}.primary-nav a:hover{color:var(--navy);border-bottom-color:var(--accent)}h1{letter-spacing:-.015em;color:var(--navy-deep);margin:.5rem 0 .75rem;font-size:clamp(1.65rem,4vw,2.25rem);line-height:1.2}h2{letter-spacing:-.01em;color:var(--navy-deep);margin:0 0 .75rem;font-size:1.35rem;line-height:1.3}h3{color:var(--navy-deep);margin:1.5rem 0 .5rem;font-size:1.08rem}p{margin:0 0 1rem}a{color:var(--link);text-underline-offset:2px;text-decoration-thickness:1px}a:hover{color:var(--link-hover)}.lede{color:var(--ink-soft);max-width:46rem;font-size:1.08rem}.prose{max-width:46rem}.prose ul,.prose ol{margin:0 0 1rem;padding-left:1.35rem}.prose li{margin-bottom:.4rem}.footnote,.table-note{color:var(--ink-faint);margin:.5rem 0 0;font-size:.85rem}.empty-note{color:var(--ink-faint);border:1px dashed var(--rule);border-radius:6px;padding:1rem;font-size:.95rem}.last-updated{color:var(--ink-faint);margin:0 0 1.25rem;font-size:.85rem}.method-note{color:var(--ink-faint);border-left:3px solid var(--rule);margin:.75rem 0 0;padding-left:.75rem;font-size:.85rem}.breadcrumbs{margin:.25rem 0 .75rem;font-size:.85rem}.breadcrumbs ol{flex-wrap:wrap;gap:.35rem;margin:0;padding:0;list-style:none;display:flex}.breadcrumbs li{color:var(--ink-faint)}.breadcrumbs li+li:before{content:"›";color:var(--ink-faint);margin-right:.35rem}.breadcrumbs a{color:var(--ink-soft);text-decoration:none}.breadcrumbs a:hover{color:var(--link);text-decoration:underline}.quick-answer{background:var(--bg-answer);border-left:4px solid var(--accent);border-radius:0 6px 6px 0;max-width:50rem;margin:1.5rem 0 2rem;padding:1.1rem 1.35rem .35rem}.quick-answer h2{margin-bottom:.5rem;font-size:1.12rem}.quick-answer-text{color:var(--ink);margin-bottom:.9rem;font-size:1rem}.stat-band{background:var(--rule);border:1px solid var(--rule);border-radius:8px;grid-template-columns:repeat(auto-fit,minmax(9.5rem,1fr));gap:1px;margin:1.75rem 0;display:grid;overflow:hidden}.stat{background:var(--bg-tint);padding:.9rem 1.1rem}.stat-number{font-variant-numeric:tabular-nums;color:var(--navy-deep);letter-spacing:-.01em;font-size:1.45rem;font-weight:700;display:block}.stat-label{text-transform:uppercase;letter-spacing:.05em;color:var(--ink-faint);margin-top:.15rem;font-size:.78rem;display:block}.table-figure{margin:1.25rem 0 1.5rem}.table-wrap{-webkit-overflow-scrolling:touch;border:1px solid var(--rule);border-radius:8px;overflow-x:auto}table{border-collapse:collapse;width:100%;min-width:30rem;font-size:.93rem}caption{text-align:left;color:var(--navy-deep);border-bottom:1px solid var(--rule);background:var(--bg);padding:.75rem .9rem;font-size:.95rem;font-weight:600}thead th{background:var(--bg-tint);color:var(--ink-soft);text-transform:uppercase;letter-spacing:.06em;text-align:left;border-bottom:1px solid var(--rule);white-space:nowrap;padding:.55rem .9rem;font-size:.76rem;font-weight:600}tbody th,tbody td{border-bottom:1px solid var(--rule-soft);text-align:left;vertical-align:top;padding:.55rem .9rem}tbody tr:last-child th,tbody tr:last-child td{border-bottom:none}tbody tr:nth-child(2n){background:#fafcfe}tbody th[scope=row]{color:var(--ink);font-weight:600}tbody th[scope=row] a{text-decoration:none}tbody th[scope=row] a:hover{text-decoration:underline}th.num,td.num{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}.rank-col{width:2.5rem;color:var(--ink-faint)}.row-sub{color:var(--ink-faint);font-size:.8rem;font-weight:400;display:block}.card-grid{grid-template-columns:repeat(auto-fit,minmax(14rem,1fr));gap:1rem;margin:1.5rem 0;display:grid}.firm-card{border:1px solid var(--rule);background:var(--bg);border-radius:8px;padding:1rem 1.15rem}.firm-card-label{text-transform:uppercase;letter-spacing:.07em;color:var(--accent);margin:0 0 .35rem;font-size:.74rem;font-weight:700}.firm-card-name{color:var(--navy-deep);margin:0 0 .5rem;font-size:1.05rem;font-weight:700}.firm-card-name a{color:inherit;text-decoration:none}.firm-card-name a:hover{color:var(--link);text-decoration:underline}.firm-card-stat{align-items:baseline;gap:.45rem;margin:0 0 .35rem;display:flex}.firm-card-number{font-variant-numeric:tabular-nums;color:var(--navy);font-size:1.6rem;font-weight:700}.firm-card-statlabel{color:var(--ink-faint);font-size:.82rem}.firm-card-meta{color:var(--ink-soft);margin:0;font-size:.85rem}.state-grid{grid-template-columns:repeat(auto-fill,minmax(12.5rem,1fr));gap:.5rem;margin:1.25rem 0;padding:0;list-style:none;display:grid}.state-grid li{margin:0}.state-grid a{border:1px solid var(--rule);color:var(--ink);background:var(--bg);border-radius:6px;justify-content:space-between;align-items:baseline;gap:.5rem;padding:.5rem .75rem;font-size:.92rem;text-decoration:none;display:flex}.state-grid a:hover{border-color:var(--accent);background:var(--bg-answer)}.state-grid .count{font-variant-numeric:tabular-nums;color:var(--ink-faint);white-space:nowrap;font-size:.82rem}.steps{counter-reset:step;grid-template-columns:repeat(auto-fit,minmax(14rem,1fr));gap:1rem;margin:1.25rem 0;padding:0;list-style:none;display:grid}.steps li{border:1px solid var(--rule);color:var(--ink-soft);border-radius:8px;padding:1rem 1.15rem;font-size:.93rem}.steps li:before{counter-increment:step;content:counter(step);background:var(--navy);color:#fff;border-radius:50%;justify-content:center;align-items:center;width:1.6rem;height:1.6rem;margin-bottom:.5rem;font-size:.85rem;font-weight:700;display:inline-flex}.steps li strong{color:var(--navy-deep);margin-bottom:.25rem;display:block}.faq{max-width:50rem}.faq h3{margin-top:1.4rem}.faq h3+p{color:var(--ink-soft)}.cta-links{flex-wrap:wrap;gap:.6rem;margin:1.25rem 0;padding:0;list-style:none;display:flex}.cta-links a{border:1px solid var(--rule);color:var(--link);background:var(--bg);border-radius:6px;padding:.45rem .85rem;font-size:.9rem;text-decoration:none;display:inline-block}.cta-links a:hover{border-color:var(--accent);background:var(--bg-answer)}.site-footer{background:var(--navy-deep);color:#b9cadb;margin-top:2rem;font-size:.9rem}.footer-inner{padding-top:2.25rem;padding-bottom:2.25rem}.footer-entity{color:#e4edf5;max-width:46rem;font-size:.95rem}.footer-cols{flex-wrap:wrap;gap:2.5rem;margin:1.5rem 0;display:flex}.footer-cols h2{text-transform:uppercase;letter-spacing:.08em;color:#8fa9c2;margin-bottom:.6rem;font-size:.76rem}.footer-cols ul{margin:0;padding:0;list-style:none}.footer-cols li{margin-bottom:.35rem}.site-footer a{color:#cddcea;text-decoration:none}.site-footer a:hover{color:#fff;text-decoration:underline}.footer-legal{color:#8fa9c2;border-top:1px solid #ffffff24;padding-top:1.1rem;font-size:.8rem}@media (max-width:640px){.header-inner{flex-direction:column;align-items:flex-start}.primary-nav{gap:.15rem 1rem}.quick-answer{padding:.9rem 1rem .2rem}table{font-size:.88rem}thead th,tbody th,tbody td{padding:.5rem .65rem}}.nav-dropdown{position:relative}.nav-dropdown summary{cursor:pointer;color:var(--ink-soft);-webkit-user-select:none;user-select:none;border-bottom:2px solid #0000;padding:.25rem 0;font-size:.95rem;font-weight:500;list-style:none}.nav-dropdown summary::-webkit-details-marker{display:none}.nav-dropdown summary:after{content:" ▾";color:var(--ink-faint);font-size:.75em}.nav-dropdown summary:hover,.nav-dropdown[open] summary{color:var(--navy);border-bottom-color:var(--accent)}.nav-dropdown-panel{z-index:30;background:var(--bg);border:1px solid var(--rule);border-radius:8px;min-width:17rem;margin:0;padding:.4rem 0;list-style:none;position:absolute;top:calc(100% + .4rem);left:0;box-shadow:0 8px 24px #0d29471f}.nav-dropdown-panel li{margin:0}.primary-nav .nav-dropdown-panel a{color:var(--ink);border-bottom:none;padding:.45rem 1rem;font-weight:500;display:block}.primary-nav .nav-dropdown-panel a:hover{background:var(--bg-answer);color:var(--navy)}.tool{border:1px solid var(--rule);background:var(--bg-tint);border-radius:10px;padding:1.35rem 1.5rem 1.25rem}.tool>h2{margin-top:0}.tool-grid{grid-template-columns:repeat(auto-fit,minmax(15rem,1fr));gap:.9rem 1.25rem;margin:1rem 0 0;display:grid}.field{flex-direction:column;gap:.3rem;min-width:0;display:flex}.field label{color:var(--navy-deep);font-size:.85rem;font-weight:600}.field input,.field select,.field textarea{width:100%;font:inherit;color:var(--ink);background:var(--bg);border:1px solid var(--rule);border-radius:6px;padding:.5rem .65rem;font-size:.95rem}.field input:focus,.field select:focus,.field textarea:focus{outline:2px solid var(--accent);outline-offset:1px;border-color:var(--accent)}.field textarea{resize:vertical;min-height:6rem}.field-hint{color:var(--ink-faint);font-size:.78rem}.field-error{color:#b3261e;font-size:.82rem}.field [aria-invalid=true]{border-color:#b3261e}.field-wide{grid-column:1/-1}.tool-result{background:var(--bg);border:1px solid var(--rule);border-left:4px solid var(--accent);border-radius:0 8px 8px 0;margin-top:1.25rem;padding:1rem 1.25rem}.tool-result-label{text-transform:uppercase;letter-spacing:.06em;color:var(--ink-faint);margin:0 0 .2rem;font-size:.76rem}.tool-result-number{font-variant-numeric:tabular-nums;color:var(--navy-deep);letter-spacing:-.01em;margin:0 0 .75rem;font-size:1.6rem;font-weight:700}.verdict-required{color:var(--warn)}.verdict-not-required{color:var(--good)}.tool-notes{color:var(--ink-soft);margin:.5rem 0 .75rem;padding-left:1.2rem;font-size:.9rem}.tool-notes li{margin-bottom:.35rem}.tool .table-wrap{margin-top:.75rem}.rfq-form .tool-grid{margin-top:.25rem}.hp{width:1px;height:1px;position:absolute;top:auto;left:-10000px;overflow:hidden}.btn{font:inherit;color:#fff;background:var(--navy);border:1px solid var(--navy);cursor:pointer;border-radius:6px;margin-top:.75rem;padding:.6rem 1.2rem;font-size:.95rem;font-weight:600;display:inline-block}.btn:hover{background:var(--navy-deep)}.btn:disabled{opacity:.6;cursor:default}.form-status{border-radius:6px;margin:1rem 0 0;padding:.8rem 1rem;font-size:.95rem}.form-status-ok{color:var(--good);background:#e8f5ee;border:1px solid #bfe3cf}.form-status-err{color:#b3261e;background:#fdecea;border:1px solid #f3c1bc}.badge-preview{margin:1rem 0}.badge-preview img{max-width:100%;height:auto;display:block}.embed-code{background:var(--bg-tint);border:1px solid var(--rule);white-space:pre-wrap;word-break:break-all;border-radius:8px;max-width:50rem;margin:0 0 .75rem;padding:.9rem 1rem;font-size:.82rem;line-height:1.5;overflow-x:auto}@media (max-width:640px){.nav-dropdown-panel{box-shadow:none;background:0 0;border:none;min-width:0;padding:.15rem 0 .25rem .75rem;position:static}.tool{padding:1rem 1rem .9rem}}