.business-guides { background: #f7f9fc; color: #172e43; }
.business-guides .legal { max-width: 74rem; padding-top: 1.5rem; }
.business-guides .legal-top { max-width: 74rem; margin-inline: auto; flex-wrap: wrap; gap: 1rem; }
.business-guides .legal-nav { flex-wrap: wrap; }
.guide-breadcrumb { display: flex; flex-wrap: wrap; gap: .5rem; font-size: .82rem; color: #52677b; padding-bottom: 1rem; }
.guide-breadcrumb a { color: #215b99; }
.guide-hero { padding: 2.5rem 0 3rem; max-width: 57rem; }
.guide-eyebrow { color: #245d95; font-size: .75rem; font-weight: 750; letter-spacing: .1em; text-transform: uppercase; margin: 0 0 .85rem; }
.guide-hero h1 { font-size: clamp(2rem, 5vw, 3.8rem); line-height: 1.1; letter-spacing: -.035em; max-width: 22ch; margin: 0 0 1.4rem; }
.guide-lead { font-size: clamp(1.12rem, 2vw, 1.35rem); line-height: 1.65; color: #435d74; max-width: 54ch; }
.guide-meta, .guide-privacy { font-size: .86rem; color: #52677b; }
.guide-section-heading { margin: 1rem 0 1.5rem; }
.guide-section-heading h2 { font-size: 1.7rem; margin: 0; }
.guide-cards { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 1.25rem; margin: 0 0 3.5rem; }
.guide-card { display: flex; flex-direction: column; align-items: start; padding: 1.8rem; border: 1px solid #cfdae7; border-radius: 1rem; background: #fff; color: #172e43; text-decoration: none; box-shadow: 0 4px 12px #172e4305; }
.guide-card--tool { border-top: 4px solid #246ab0; background: #edf4fc; }
.guide-card h3 { font-size: 1.35rem; line-height: 1.35; margin: .25rem 0 .8rem; }
.guide-card p { color: #435d74; line-height: 1.65; margin: 0 0 1.5rem; }
.guide-card-link { margin-top: auto; color: #215b99; font-weight: 700; text-decoration: underline; text-underline-offset: .2em; }
.guide-card:hover { border-color: #246ab0; box-shadow: 0 5px 18px #172e4310; }
.guide-article { max-width: 56rem; margin-inline: auto; line-height: 1.8; }
.guide-article h2 { font-size: clamp(1.35rem, 3vw, 1.85rem); line-height: 1.3; margin: 2.6rem 0 1rem; letter-spacing: -.02em; }
.guide-article h3 { font-size: 1.13rem; margin: 1.6rem 0 .5rem; }
.guide-article p, .guide-article li { color: #30495f; }
.guide-article li { margin-bottom: .7rem; }
.guide-article a, .guide-related a { color: #1b5c9a; text-underline-offset: .2em; }
.guide-article .btn--primary { color: white; }
.guide-summary { padding: 1.5rem 1.8rem; border-left: 4px solid #246ab0; border-radius: 0 .75rem .75rem 0; background: #eaf1fa; margin-bottom: 2rem; }
.guide-summary h2 { font-size: 1.15rem; margin: 0 0 .6rem; }
.guide-toc { display: flex; flex-wrap: wrap; gap: .65rem 1.4rem; border-block: 1px solid #cfdae7; padding: 1rem 0; font-size: .9rem; }
.guide-toc strong { flex-basis: 100%; }
.guide-article section[id] { scroll-margin-top: 1rem; }
.guide-article blockquote { margin: 1.5rem 0; padding: .5rem 1.5rem; border-left: 3px solid #7da3ce; background: #fff; }
.guide-note { font-size: .88rem; line-height: 1.7; color: #52677b; }
.guide-table-wrap { overflow-x: auto; margin: 1.3rem 0; }
.guide-table-wrap table { width: 100%; border-collapse: collapse; font-size: .94rem; background: #fff; }
.guide-table-wrap caption { text-align: left; font-weight: 650; padding: 0 0 .7rem; }
.guide-table-wrap th, .guide-table-wrap td { text-align: left; border: 1px solid #cfdae7; padding: .8rem 1rem; vertical-align: top; }
.guide-table-wrap thead { background: #eaf1fa; }
.guide-faq details { border-bottom: 1px solid #cfdae7; padding: 1rem 0; }
.guide-faq summary { cursor: pointer; color: #172e43; font-weight: 700; line-height: 1.5; min-height: 2rem; }
.guide-faq details p { margin-bottom: .25rem; }
.guide-cta { margin: 3rem 0 2rem; padding: 2.5rem; background: #142e49; border-radius: 1rem; color: #fff; display: flex; align-items: center; gap: 2rem; flex-wrap: wrap; }
.guide-cta > div { flex: 1 1 30rem; }
.guide-cta h2 { color: #fff; font-size: 1.75rem; line-height: 1.25; margin: .5rem 0 1rem; }
.guide-cta p { max-width: 65ch; color: #dae5f0; line-height: 1.65; }
.guide-cta .guide-eyebrow { color: #b9d5f3; }
.guide-cta .btn { flex: 0 1 auto; white-space: normal; text-align: center; gap: .5rem; }
.guide-related { max-width: 56rem; margin: 2.5rem auto; }
.guide-related h2 { font-size: 1.3rem; }
.guide-related li { margin-bottom: .8rem; }
.guide-calculator { margin: 2rem 0; }
.guide-form, .guide-result { border: 1px solid #cbd8e7; border-radius: 1rem; padding: 1.8rem; background: white; }
.guide-form fieldset { min-width: 0; padding: 0; border: 0; margin: 0; }
.guide-form legend { font-size: 1.25rem; font-weight: 700; padding: 0 0 1.3rem; }
.guide-form-grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 1.4rem; }
.guide-form label { display: block; font-weight: 650; line-height: 1.5; margin-bottom: .4rem; }
.guide-form input:not([type=checkbox]) { width: 100%; min-width: 0; border: 1px solid #8298b0; border-radius: .4rem; padding: .75rem; font: inherit; color: #172e43; background: white; box-sizing: border-box; }
.guide-form input[readonly] { background: #edf4fc; }
.guide-form small { display: block; font-size: .82rem; line-height: 1.6; margin-top: .45rem; color: #52677b; }
.guide-form .guide-checkbox { display: flex; align-items: flex-start; gap: .7rem; font-size: .9rem; font-weight: 400; padding: .7rem 0 1.2rem; }
.guide-checkbox input { flex: 0 0 auto; margin-top: .3rem; width: 1.2rem; height: 1.2rem; }
.guide-form-actions { display: flex; flex-wrap: wrap; gap: .75rem; }
.guide-result { background: #edf4fc; margin-top: 1.5rem; }
.guide-result h2 { margin: .5rem 0 1.25rem; }
.guide-result dl { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: .6rem 1rem; }
.guide-result dt { color: #30495f; }
.guide-result dd { margin: 0; font-weight: 700; text-align: right; font-variant-numeric: tabular-nums; overflow-wrap: anywhere; }
.guide-result dd:last-child, .guide-result dt:nth-last-child(2) { border-top: 1px solid #aabed4; padding-top: .8rem; }
.guide-error { color: #a22020; background: #fff0f0; padding: 1rem; border: 1px solid #d88f8f; border-radius: .5rem; }
.guide-formula { font-weight: 650; padding: 1rem; background: #eaf1fa; border-radius: .5rem; }
.business-guides :focus-visible { outline: 3px solid #a44e00; outline-offset: 4px; }
.business-guides [hidden] { display: none !important; }
@media (max-width: 640px) {
  .guide-cards, .guide-form-grid { grid-template-columns: 1fr; }
  .guide-hero { padding: 1.5rem 0 2rem; }
  .guide-card, .guide-form, .guide-result, .guide-cta { padding: 1.2rem; }
  .business-guides .legal { padding-inline: 1rem; }
  .guide-result dl { grid-template-columns: minmax(0, 1fr) minmax(0, 1fr); font-size: .9rem; }
  .guide-article ul, .guide-article ol { padding-left: 1.4rem; }
}
@media print {
  .business-guides { background: white; }
  .business-guides .legal { max-width: none; padding: 0; }
  .business-guides .legal-top, .business-guides .legal-foot, .guide-breadcrumb, .guide-cta, .guide-related,
  .guide-form, .guide-calculator button, .fc-cookie-settings, .fc-cookie-banner, .guide-toc { display: none !important; }
  .guide-hero { padding: 0; }
  .guide-hero h1 { font-size: 24pt; }
  .guide-result { break-inside: avoid; }
}