/* Loupe Tax — corporate site
   Palette and type set once here. */

:root{
  --paper:#F5F4F1;
  --surface:#FFFFFF;
  --ink:#15191C;
  --ink-2:#3D474D;
  --muted:#6B767D;
  --rule:#DDDAD3;
  --rule-soft:#E9E6E0;
  --accent:#0E4F52;
  --accent-soft:#E3EDEC;
  --focus:#0E4F52;
}
@media (prefers-color-scheme: dark){
  :root:not([data-theme="light"]){
    --paper:#101315;
    --surface:#171B1E;
    --ink:#E9EAE7;
    --ink-2:#BFC6C7;
    --muted:#8C9698;
    --rule:#2A3134;
    --rule-soft:#20272A;
    --accent:#6FBDB8;
    --accent-soft:#15302F;
    --focus:#6FBDB8;
  }
}
:root[data-theme="dark"]{
  --paper:#101315; --surface:#171B1E; --ink:#E9EAE7; --ink-2:#BFC6C7;
  --muted:#8C9698; --rule:#2A3134; --rule-soft:#20272A;
  --accent:#6FBDB8; --accent-soft:#15302F; --focus:#6FBDB8;
}

*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{
  margin:0;
  background:var(--paper);
  color:var(--ink);
  font-family:"Public Sans",-apple-system,BlinkMacSystemFont,"Segoe UI",Helvetica,Arial,sans-serif;
  font-size:16px;
  line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
h1,h2,h3{
  font-family:Newsreader,Georgia,"Times New Roman",serif;
  font-weight:500;
  letter-spacing:-.012em;
  text-wrap:balance;
  margin:0;
}
h1{font-size:2.4rem;line-height:1.15}
h2{font-size:1.5rem;line-height:1.25}
h3{font-size:1.125rem;line-height:1.35}
p{margin:0}
a{color:var(--accent);text-underline-offset:.18em}
a:hover{text-decoration-thickness:2px}
:focus-visible{outline:2px solid var(--focus);outline-offset:3px;border-radius:2px}
@media (prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important}}

.skip{position:absolute;left:-9999px}
.skip:focus{left:12px;top:12px;background:var(--surface);padding:10px 14px;border:1px solid var(--rule);z-index:10}

.shell{width:100%;max-width:940px;margin:0 auto;padding:0 24px}

/* header */
.site-head{border-bottom:1px solid var(--rule);background:var(--surface)}
.head-in{display:flex;align-items:center;justify-content:space-between;gap:24px;padding:18px 0;flex-wrap:wrap}
.brand{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink)}
.brand svg{flex:0 0 auto}
.brand b{font-family:Newsreader,Georgia,serif;font-weight:500;font-size:1.3rem;letter-spacing:-.015em}
nav ul{display:flex;gap:22px;list-style:none;margin:0;padding:0;flex-wrap:wrap}
nav a{color:var(--ink-2);text-decoration:none;font-size:.925rem}
nav a:hover,nav a[aria-current="page"]{color:var(--accent);text-decoration:underline}

/* page */
main{padding:52px 0 64px;display:flex;flex-direction:column;gap:44px}
.lede{font-family:Newsreader,Georgia,serif;font-size:1.24rem;line-height:1.55;color:var(--ink-2);max-width:62ch}
.prose{display:flex;flex-direction:column;gap:16px;max-width:66ch;color:var(--ink-2)}
.prose strong{color:var(--ink);font-weight:600}
section{display:flex;flex-direction:column;gap:16px}
.sec-head{border-bottom:1px solid var(--rule);padding-bottom:9px}
.eyebrow{
  font-size:.72rem;letter-spacing:.13em;text-transform:uppercase;color:var(--muted);
  font-weight:600;margin-bottom:5px;
}
.hero{display:flex;flex-direction:column;gap:16px;padding-bottom:6px}

/* notice */
.notice{
  border-left:3px solid var(--accent);background:var(--accent-soft);
  padding:14px 18px;color:var(--ink-2);font-size:.94rem;max-width:66ch;border-radius:0 3px 3px 0;
}

/* facts table */
.facts{
  border:1px solid var(--rule);border-radius:3px;background:var(--surface);
  display:grid;grid-template-columns:210px 1fr;
}
.facts>div{padding:12px 18px;border-bottom:1px solid var(--rule-soft)}
.facts>div:nth-last-child(-n+2){border-bottom:none}
.facts dt,.facts .k{
  font-size:.74rem;letter-spacing:.09em;text-transform:uppercase;color:var(--muted);font-weight:600;
}
.facts .v{color:var(--ink)}
@media(max-width:620px){
  .facts{grid-template-columns:1fr}
  .facts>div{border-bottom:none;padding:10px 18px}
  .facts>div.k{padding-bottom:0}
  .facts>div.v{padding-top:0;border-bottom:1px solid var(--rule-soft)}
}

/* officers */
.officers{display:flex;flex-direction:column;gap:0;border-top:1px solid var(--rule)}
.officer{
  display:grid;grid-template-columns:230px 1fr;gap:28px;
  padding:22px 0;border-bottom:1px solid var(--rule-soft);
}
@media(max-width:680px){.officer{grid-template-columns:1fr;gap:8px}}
.officer .who{display:flex;flex-direction:column;gap:2px}
.officer .who b{font-size:1.06rem;font-weight:600;color:var(--ink)}
.officer .who span{font-size:.9rem;color:var(--muted)}
.officer p{color:var(--ink-2);font-size:.96rem}

/* contact block */
.contact-grid{display:grid;grid-template-columns:1fr 1fr;gap:22px}
@media(max-width:680px){.contact-grid{grid-template-columns:1fr}}
.card{
  background:var(--surface);border:1px solid var(--rule);border-radius:3px;
  padding:20px;display:flex;flex-direction:column;gap:9px;
}
.card h3{font-family:"Public Sans",sans-serif;font-size:.74rem;letter-spacing:.11em;
  text-transform:uppercase;color:var(--muted);font-weight:600}
address{font-style:normal;color:var(--ink);line-height:1.7}

/* list */
.plain{margin:0;padding-left:1.15rem;color:var(--ink-2);display:flex;flex-direction:column;gap:9px;max-width:66ch}
.plain li{padding-left:.15rem}

/* footer */
.site-foot{border-top:1px solid var(--rule);background:var(--surface);padding:30px 0 40px;margin-top:auto}
.foot-in{display:grid;grid-template-columns:1.4fr 1fr 1fr;gap:28px}
@media(max-width:680px){.foot-in{grid-template-columns:1fr;gap:22px}}
.foot-in h4{
  font-size:.72rem;letter-spacing:.11em;text-transform:uppercase;color:var(--muted);
  font-weight:600;margin:0 0 8px;font-family:"Public Sans",sans-serif;
}
.foot-in ul{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;gap:6px}
.foot-in a{color:var(--ink-2);text-decoration:none;font-size:.9rem}
.foot-in a:hover{color:var(--accent);text-decoration:underline}
.foot-legal{
  border-top:1px solid var(--rule-soft);margin-top:26px;padding-top:16px;
  font-size:.83rem;color:var(--muted);display:flex;flex-direction:column;gap:5px;
}
body{min-height:100vh;display:flex;flex-direction:column}

/* officer portrait + linkedin */
.officer.has-photo{grid-template-columns:120px 230px 1fr;gap:24px;align-items:start}
@media(max-width:860px){.officer.has-photo{grid-template-columns:96px 1fr;gap:18px}
  .officer.has-photo p{grid-column:1/-1}}
@media(max-width:520px){.officer.has-photo{grid-template-columns:1fr}
  .officer.has-photo p{grid-column:auto}}
.portrait{
  width:120px;height:120px;border-radius:3px;object-fit:cover;display:block;
  border:1px solid var(--rule);background:var(--surface-2);
}
@media(max-width:860px){.portrait{width:96px;height:96px}}
.officer .who .li{
  display:inline-block;margin-top:7px;font-size:.86rem;color:var(--accent);
  text-decoration:none;border-bottom:1px solid var(--rule);
}
.officer .who .li:hover{border-bottom-color:var(--accent)}

/* verify block */
.verify{border:1px solid var(--rule);border-left:3px solid var(--accent);border-radius:0 3px 3px 0;
  background:var(--surface);overflow:hidden}
.vrow{display:grid;grid-template-columns:190px 1fr;gap:20px;padding:15px 20px;
  border-bottom:1px solid var(--rule-soft)}
.vrow:last-child{border-bottom:none}
@media(max-width:640px){.vrow{grid-template-columns:1fr;gap:4px}}
.vk{font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);
  font-weight:600;padding-top:2px}
.vv{color:var(--ink-2);font-size:.94rem;line-height:1.6}

/* brand lockup: trade name over legal entity */
.brand-txt{display:flex;flex-direction:column;line-height:1.15}
.brand-txt em{font-style:normal;font-size:.68rem;color:var(--muted);letter-spacing:.03em;margin-top:2px}

/* address inside the verify block */
.vv address{font-style:normal;line-height:1.55}
/* hero with no lede sits tighter */
.hero:last-child{padding-bottom:0}