*{margin:0;padding:0;box-sizing:border-box}body{font-family:'Roboto', sans-serif;background-color:#f8f9fa;color:#343a40;line-height:1.6}a{text-decoration:none;color:inherit}ul{list-style:none}img{max-width:100%;height:auto}h1, h2, h3, h4, h5{font-family:'Poppins', sans-serif;font-weight:700}h1{font-size:2.5rem}h2{font-size:2rem}h3{font-size:1.5rem}h4{font-size:1.25rem}h5{font-size:1.125rem}@media (min-width:768px){h1{font-size:3rem}h2{font-size:2.25rem}h3{font-size:1.75rem}}.container{width:100%;max-width:1200px;margin:0 auto;padding:0 1.5rem}.navbar{background:linear-gradient(90deg, #6a11cb 0%, #2575fc 100%);color:white;padding:0.75rem 0;position:sticky;top:0;z-index:50;box-shadow:0 15px 40px rgba(0, 0, 0, 0.1)}.navbar .container{display:flex;justify-content:space-between;align-items:center;height:4rem}.logo{display:flex;align-items:center;gap:0.5rem;font-size:1.25rem;font-weight:700}.nav-links{display:none;align-items:center;gap:1.5rem}.nav-link{display:flex;align-items:center;gap:0.5rem;padding:0.5rem 0.75rem;border-radius:0.5rem;transition:background-color 0.3s ease}.nav-link:hover{background-color:rgba(255, 255, 255, 0.2)}.calculator-btn{background-color:white;color:#6a11cb;font-weight:600;padding:0.5rem 1rem;border-radius:0.5rem}.calculator-btn:hover{box-shadow:0 20px 40px rgba(0, 0, 0, 0.15)}.dropdown{position:relative}.dropdown-menu{position:absolute;top:100%;left:0;background:white;color:#343a40;border-radius:0.5rem;box-shadow:0 15px 40px rgba(0, 0, 0, 0.1);padding:0.5rem 0;min-width:12rem;opacity:0;visibility:hidden;transform:translateY(-10px);transition: transform 0.3s ease}.dropdown:hover .dropdown-menu, .dropdown:focus-within .dropdown-menu{opacity:1, opacity 0.3s ease}.dropdown:hover .dropdown-menu, .dropdown:focus-within .dropdown-menu{opacity:1, background-color 0.3s ease}.dropdown:hover .dropdown-menu, .dropdown:focus-within .dropdown-menu{opacity:1, color 0.3s ease}.dropdown:hover .dropdown-menu, .dropdown:focus-within .dropdown-menu{opacity:1, box-shadow 0.3s ease}.dropdown:hover .dropdown-menu, .dropdown:focus-within .dropdown-menu{opacity:1, border-color 0.3s ease}.dropdown:hover .dropdown-menu, .dropdown:focus-within .dropdown-menu{opacity:1;visibility:visible;transform:translateY(0)}.dropdown-menu a{display:block;padding:0.5rem 1rem;font-size:0.875rem}.dropdown-menu a:hover{background-color:#f1f3f5}.mobile-menu-btn{background:transparent;border:none;color:white;font-size:1.5rem;cursor:pointer;display:block}@media (min-width:768px){.nav-links{display:flex}.mobile-menu-btn{display:none}.mobile-menu{display:none !important}}.mobile-menu{display:none;flex-direction:column;gap:0.75rem;padding:1rem 0;border-top:1px solid rgba(255, 255, 255, 0.2)}.mobile-menu a{display:flex;align-items:center;gap:0.5rem;padding:0.75rem 1rem;border-radius:0.5rem}.mobile-menu a:hover{background-color:rgba(255, 255, 255, 0.2)}.article-header{margin-bottom:2rem}.article-tags{display:flex;flex-wrap:wrap;gap:0.75rem;margin-bottom:1rem}.tag{padding:0.25rem 1rem;border-radius:999px;font-weight:bold;font-size:0.875rem}.tag.guide{background-color:#4f46e5;color:white}.article-meta{display:flex;align-items:center;gap:0.5rem;color:#6c757d;font-size:0.875rem}.article-title{font-size:2.5rem;font-weight:800;color:#212529;margin-bottom:1rem}@media (min-width:768px){.article-title{font-size:3rem}}.article-subtitle{font-size:1.25rem;color:#495057;margin-bottom:2rem}.featured-image{width:100%;border-radius:1rem;box-shadow:0 20px 40px rgba(0, 0, 0, 0.15);margin-bottom:2rem}.reality-check{background:linear-gradient(to right, #e0f2fe, #dbeafe);padding:2rem;border-radius:1rem;margin-bottom:3rem;border-left:4px solid #4f46e5}.reality-check h3{font-size:1.5rem;margin-bottom:1rem;color:#2d3436}.section{margin-bottom:3rem}.section-title{display:flex;align-items:center;gap:0.75rem;color:#2d3436;margin-bottom:1.5rem}.section-title i{color:#4f46e5}.section-card{background:white;border-radius:1rem;box-shadow:0 5px 20px rgba(0, 0, 0, 0.08);padding:1.5rem}.disclosure-grid{display:grid;grid-template-columns:1fr;gap:1.5rem;margin:1.5rem 0}@media (min-width:768px){.disclosure-grid{grid-template-columns:1fr 1fr}}.disclosure-card{padding:1.5rem;border-radius:0.75rem}.disclosure-card h4{font-weight:700;margin-bottom:1rem;text-align:center}.disclosure-card.warning{background:#fef2f2;border:1px solid #fecaca}.disclosure-card.warning h4{color:#dc2626}.pro-tip{background:#e0f2fe;padding:1rem;border-radius:0.75rem;margin-top:1.5rem;border-left:3px solid #2563eb}.pro-tip h5{margin-bottom:0.5rem;color:#1d4ed8}.clause-grid{display:grid;grid-template-columns:1fr;gap:1rem;margin-bottom:2rem}@media (min-width:768px){.clause-grid{grid-template-columns:repeat(2, 1fr)}}@media (min-width:1024px){.clause-grid{grid-template-columns:repeat(3, 1fr)}}.clause-card{background:#f8f9fa;padding:1.25rem;border-radius:0.75rem;border-left:3px solid #4f46e5}.clause-number{width:2rem;height:2rem;background:#4f46e5;color:white;border-radius:50%;display:flex;align-items:center;justify-content:center;font-weight:700;margin-bottom:0.5rem;float:left;margin-right:0.75rem}.cta-box{background:#f0f9ff;padding:1.5rem;border-radius:0.75rem;border-left:4px solid #2563eb;margin-top:1.5rem}.cta-box h5{font-weight:700;margin-bottom:0.5rem;color:#1e40af}.btn-primary{display:inline-flex;align-items:center;gap:0.5rem;background-color:#4f46e5;color:white;font-weight:600;padding:0.625rem 1.25rem;border-radius:0.5rem;transition:opacity 0.3s ease}.btn-primary:hover{opacity:0.9}.btn-primary i{margin-right:0.5rem}.copyright-grid{display:grid;grid-template-columns:1fr;gap:1rem;margin:1.5rem 0}@media (min-width:768px){.copyright-grid{grid-template-columns:1fr 1fr 1fr}}.copyright-card{padding:1.25rem;border-radius:0.75rem;background:#f0fdf4}.copyright-card.warning{background:#fef2f2}.copyright-card h4{font-weight:600;margin-bottom:0.75rem}.tax-table{width:100%;border-collapse:collapse;margin:1.5rem 0}.tax-table th, .tax-table td{padding:0.75rem;text-align:left;border-bottom:1px solid #e9ecef}.tax-table th{background-color:#f1f3f5;font-weight:600}.tax-table tbody tr:last-child td{border-bottom:none}.strategy-note{background:#f0fdf4;padding:1rem;border-radius:0.75rem;margin-top:1.5rem}.strategy-note h5{margin-bottom:0.75rem;color:#166534}.checklist li{display:flex;align-items:flex-start;gap:0.5rem;margin-bottom:0.5rem}.checklist i{color:#10b981;margin-top:0.25rem}.protection-grid{display:grid;grid-template-columns:1fr;gap:1.5rem;margin:1.5rem 0}@media (min-width:768px){.protection-grid{grid-template-columns:1fr 1fr}}.protection-card{padding:1.25rem;background:#f0f9ff;border-radius:0.75rem}.note{font-size:0.875rem;color:#6c757d;margin-top:0.5rem;font-style:italic}.warning-box{background:#fef2f2;padding:1rem;border-radius:0.75rem;margin-top:1.5rem;border-left:3px solid #dc2626}.warning-box h5{margin-bottom:0.5rem;color:#b91c1c}.checklist-section{background:white;border-radius:1rem;box-shadow:0 5px 20px rgba(0, 0, 0, 0.08);padding:1.5rem}.checklist-section h2{margin-bottom:1.5rem}.checklist-grid{display:grid;grid-template-columns:1fr;gap:2rem}@media (min-width:768px){.checklist-grid{grid-template-columns:repeat(3, 1fr)}}.checklist-column h4{font-weight:600;margin-bottom:1rem;color:#2d3436}.cta-section{background:linear-gradient(90deg, #4f46e5 0%, #7e22ce 100%);color:white;text-align:center;padding:3rem 1.5rem;border-radius:1.5rem;margin:3rem 0}.cta-section h3{font-size:1.75rem;margin-bottom:1rem}.cta-section p{opacity:0.9;max-width:600px;margin:0 auto 1.5rem}.cta-button{display:inline-flex;align-items:center;gap:0.5rem;background:white;color:#4f46e5;font-weight:700;padding:0.75rem 2rem;border-radius:999px;font-size:1.125rem;box-shadow:0 15px 40px rgba(0, 0, 0, 0.15);transition: transform 0.3s ease}.cta-button:hover{transform:translateY(-3px), opacity 0.3s ease}.cta-button:hover{transform:translateY(-3px), background-color 0.3s ease}.cta-button:hover{transform:translateY(-3px), color 0.3s ease}.cta-button:hover{transform:translateY(-3px), box-shadow 0.3s ease}.cta-button:hover{transform:translateY(-3px), border-color 0.3s ease}.cta-button:hover{transform:translateY(-3px);box-shadow:0 20px 50px rgba(0, 0, 0, 0.2)}.author-section{margin-top:3rem;padding-top:2rem;border-top:1px solid #dee2e6}.author-content{display:flex;flex-direction:column;gap:1.5rem;align-items:center}@media (min-width:768px){.author-content{flex-direction:row;gap:1.5rem}}.author-avatar{width:5rem;height:5rem;border-radius:50%;background:linear-gradient(to bottom right, #e0f2fe, #dbeafe);display:flex;align-items:center;justify-content:center;font-size:2.5rem;color:#4f46e5}.author-info h4{font-size:1.25rem;margin-bottom:0.25rem}.author-link{color:#4f46e5;text-decoration:underline}.author-link:hover{color:#7e22ce}.footer{background-color:#212529;color:white;padding-top:3rem;padding-bottom:1.5rem}.footer-grid{display:grid;grid-template-columns:1fr;gap:2rem;margin-bottom:2rem}@media (min-width:768px){.footer-grid{grid-template-columns:repeat(4, 1fr)}}.footer-section h4{font-size:1.125rem;margin-bottom:1rem}.footer-desc{color:#adb5bd;margin-bottom:1.5rem}.newsletter-form{display:flex;margin-top:0.5rem}.newsletter-form input{flex:1;padding:0.5rem 1rem;border:none;border-radius:999px 0 0 999px;outline:none}.newsletter-form button{background:#6a11cb;color:white;border:none;width:2.5rem;border-radius:0 999px 999px 0;cursor:pointer}.footer-links li{margin-bottom:0.5rem}.footer-links a{display:flex;align-items:center;gap:0.5rem;color:#adb5bd;transition:color 0.2s}.footer-links a:hover{color:white}.social-icons{display:flex;gap:1rem;margin-top:1rem}.social-icons a{width:2.5rem;height:2.5rem;border-radius:50%;background:#495057;display:flex;align-items:center;justify-content:center;color:white;transition:background 0.3s}.social-icons a:hover{background:#4f46e5}.footer-bottom{text-align:center;padding-top:1.5rem;margin-top:2rem;border-top:1px solid #495057}.footer-note{max-width:800px;margin:0.5rem auto 0;opacity:0.6;font-size:0.875rem}.footer-features{display:flex;justify-content:center;gap:1.5rem;margin-top:1rem;flex-wrap:wrap}.footer-features span{display:flex;align-items:center;gap:0.25rem;font-size:0.875rem;opacity:0.8}