@charset "utf-8";
/* Clearing rules */
html, body, div, span, object, blockquote, pre, abbr, acronym, address, big, cite, code, del, dfn, em, font, img, ins, kbd, q, s, samp, small, strike, strong, sub, sup, tt, var, b, u, i, center, dl, dt, dd, fieldset, form, label, legend, caption, tr, th, td, h1, h2, h3, h4, h5, h6, ul, ol
{margin: 0; padding: 0;}
h1,h2,h3,h4,h5,h6,pre,code,address,caption,cite,code,em,strong,th 
{font-size: 1em; font-weight:normal; font-style:normal;}
ul,ol {list-style:none;}
fieldset,img,{border:none;}
caption,th {text-align:left;}
table {border-collapse:collapse; border-spacing:0;}
td {vertical-align:top;}


/* Basic rules for all devices */
body {
	margin: 0;
	padding: 0;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 80%G
	color: #3c668c;
	background-color: #527a9e;
	}

a {text-decoration: none;}
a:link {color: #5F005E;} /* the order for links should be LHVA */
a:hover {color: #046436 }
a:visited {color: #046436;}
a:active {color: silver;}

a.pagenav {
	float: right;
	font-variant: small-caps;
	}

span.learn {font-size: 110%;
	font-variant: small-caps;}

#contact {font-size: 110%;
	font-variant: small-caps;
	line-height: 2em;
	color:#5F005E;
	}

#wrapper {
	width: 100%;
	max-width: 980px;
	margin: 10px auto;
	background-image: url(../Logo/logo952.jpg);  
	background-repeat: no-repeat;
	background-color: #fff;
	}

#header h1 {
	padding: 5px 0;
	height: 105px;
	}

#headline h2 {
	font-size: 130%;
	color: #5f005e;
	font-style: italic;
	font-weight: bold;
	}

#headline h2 {
	margin: 10px;
	}

h2.morehead {
	margin: 10px 0;
	}
	

h3, h5 {
	font-size: 110%;
	font-weight: bold;
	color: #046436;
	font-variant: small-caps;
	}

h5 {
	margin-left: 10px;
	}

h4 {
	margin-bottom: 10px;
	font-size: 125%;
	font-weight: bold; 
	font-style: italic;
	color: #5f005e;
	}

span.morehd {
	font-size: 140%;
	color: #5f005e;
	font-style: italic;
	font-weight: bold;
	}

blockquote {
	float: right;
	font-size: 120%;
	color: #046436;
	border-top: 2pt solid #5f005e;
	border-bottom: 3pt solid #5f005e;
	width: 60%;
	padding: 20px;
	}

elderquote {
	float: left;
	font-size: 110%;
	color: #046436;
	border-top: 2pt solid #5f005e;
	border-bottom: 3pt solid #5f005e;
	padding: 20px;
	}
	
/* Main navigation */
#nav {
	background: url(../Pictures/navshrt.gif);
	width: 900px;
	margin: 0 auto;
	position:relative;
	height: 16px;
	padding: 0 40px;
	}	

#nav li {
	background:none;  
	float:left;	
	display:inline;
	list-style:none;
	padding:0px 25px;
		/*border-left:1px silver solid; 
		border-right:1px silver solid; */
	position:relative;
	font-size: 80%;
	text-transform:uppercase;
	width:auto;
	text-align:center;
	margin-top:0;
	}



#nav li ul.first {
	left:13px; 
	top:100%;
	
	}

#nav li, li a {
	color:#CCC;
	text-decoration:none;
	}


#nav .menu li {
	width:250px;
	height:23px; /*adjusts line-height of sub-menus */
	padding:7px 0 0 0;
	font-size: 110%;
	text-transform:none;
	font-variant:small-caps;
	border-top:solid 1px silver;
	background:#5F005E; /*changes background of sub-menu on hover */
	text-indent: 10px;
	text-align:left;
	margin-left: 1px;
	}


#nav li a {
	display:block;
	width:inherit;
	height:inherit;
	color:#CCC;
	}

ul.menu {
	display:none;
	}


#nav li:hover > a, #nav li:hover {
	color:#fff;
	}


li:hover > .menu {
	display:block;
	position:absolute;
	width:300px;
	top:-2px;
	left:50%;
	z-index:1000;
		/* border:1px #000 solid; */
	}


li:hover {
	position:relative;
	z-index:2000; 
	color:#000;
	}

/* Essays Page Navigation */

#nav2, #nav3, #nav4, #nav5 {
	background: none;
	/*background-color: #fff; */
	width: 950px;
	height: 90px;
	margin-left: 5px;
	}

#nav3 {
	height: 130px;
	}

#nav4 {
	height: 90px;
	}

#nav5 {
	height: 175px;
	}

#nav2 li, #nav3 li, #nav4 li, #nav5 li {
	background: #046436 /*url(../Pictures/navshrt.gif) */;
	padding: 6px 10px 0 10px;
	font-size: 130%;
	font-weight: bold;
	width: 340px;
	height: 30px;
 	margin: 5px 5px;
	float:left;
	display: inline;
	list-style: none;
	position: relative;
	font-variant:small-caps;
	/* text-transform: uppercase; */
	text-align: center;
	border:1px solid black;
	/*border-radius: 5px;*/
	}

#nav2 li a, #nav3 li a, #nav4 li a, #nav5 li a {
	display: inline;
	width: inherit;
	height: inherit;
	color: #fff;
	}

#nav2 li:hover > a {
	color: #CCC;
	}

/* Content containers */

#tbltwo {
	display: inline-block;
	position: relative;
	font: 100%;
	vertical-align: top;
	text-align: center;
	}

.lft {
	width: 175px;
	margin-left: 30px;
	}

.rt {
	width: 250px;
	margin-left: 10px;
	}

#twocol, #morecol {
	display: inline-block;
	position: relative;
	color: #527a9e;
	font-size: 85%;
	margin: 10px;
	vertical-align: top;	
	}

#onecol {
	display: block;
	position: relative;
	color: #527a9e;
	/*font-size: 100%;*/
	margin: 10px;
	vertical-align: top;	
	}

.dmcol {
	width: 50.5%;
	}

.ckcol {
	width: 44.9%;
	}

.pccol {
	width: 30%;
	padding-left: 10%;
	}

.formcol {
	width: 47.5%
	}

.mailcol {
	width: 48%;
	}



.saycol {
	width: 50.5%;
	}

.orgcol {
	float: right;
	width: 43%;
	}

.indent {
	margin-left: 20px;
	}

.indentans {
	margin-left: 15px;
	margin-bottom: -5px;
	}

.quest {
	margin-bottom: -10px;
	}

img.biopic {
	float: left;
	margin: 3px 10px 0 0;}

img.pstrindx {
	float: left;
	margin: 3px 10px 0 0;}

img.eldrindx, img.lftvert {
	float: left;
	margin: 3px 10px 0 0;
	}


img.tcnbiz, img.footlogo {
	float: right;
	margin: 0 5px;
	}


img.rthort {
	float: right;
	margin: 3px 0 0 10px;
	}

img.lfthort, img.nacba {
	float: left;
	margin: 3px 10px 0 0;
	}

img.rtvert {
	float: right;
	margin: 3px 0 0 10px;
	}

img.ecfa {
	float: right;
	margin: 3px 20px 0 10px;
	}	

img.finindx {
	float: right;
	margin: 3px 0 0 10px;
	}

img.pay {
	float: left;
	margin: 20px 30px;
	}

img.lawtax {
	float:left;
	margin: 10px;
	}

img.pers {
	float: right;
	margin-top: 20px;
	margin-right: 20px;
	}


span.emph {
	color:#046436; 
	font-weight: bold;
	}

span.ans {
	color: #5F005E;
	font-weight: bold;
	}

span.cap {
	color: #5F005E;
	font-weight: bold;
	text-transform: uppercase;
	}

span.tblhd {
	color: #5F005E;
	font-weight: bold;
	font-variant: small-caps;
	}

span.smcaps {
	font-variant: small-caps;
	}

span.ss {
	font-size: 60%;
	vertical-align: super;
	}

#threecol {
	display: inline-block;
	position: relative;
	color: #527a9e;
	font-size: 85%;
	margin: 15px 10px;
	vertical-align: top;	
	}

.pstrcol {
	width: 27%;
	}

.eldrcol {
	width: 38%;
	}

.fincol {
	width: 28%;
	}

.credit {
	font: 90%;
	color: #046436;
	postion: relative;
		/* float: right; */
	font-variant: small-caps;
	text-align: right;
	}

ol li {list-style: upper-alpha outside;
	margin: 10px 0 10px 40px;
	color:#5F005E;
	}

ol li.right {
	list-style: upper-alpha outside;
	margin: 10px 0 10px 300px;
	color:#5F005E;
	}

ol li.num {
	list-style: decimal outside;
	margin: 10px 0 10px 60px;
	color: #046436;
	width: 80%;
	}

iframe.tax {
	margin: 0 auto 0 240px;
	width: 480px;
	height: 310px;
	}


ul.scouts li{
	margin: 10px 35px;
	list-style-position: outside;
	list-style-type: square;
	}

ul.dots li {
	color: #5F005E;
	margin: 5px 10px 5px 15px;
	list-style-position: outside;
	list-style-type: disc;
	}

ul.answer li {
	color: #527a9e;
	margin: 5px 10px 5px 30px;
	list-style-position: outside;
	list-style-type: disc;
	}

ul.indent {
	margin-left: 20px;
	margin-top: -10px;
	}


ul.bullet li {
	color:#5F005E;
	list-style-position: outside;
	list-style-image: url(../Pictures/check.png) ;
	margin: 5px 10px 5px 30px;
	}

ul.listlft, ul.listrt {display: inline-block;
	width: 48%;
	vertical-align: top;
	list-style: none;
	font-size: 120%;
	color:#5F005E;
	font-variant: small-caps;
	}

ul.listlft {
	margin: 0 0 10px 10px;
	}

ul.listrt {
	margin: 0 10px 0 10px;
	}

ul.listrt1, ul.listrt2 {
	display: inline-block;
	width: 49.5%;
	vertical-align: top;
	list-style: none;
	font-size: 120%;
	color:#5F005E;
	font-variant: small-caps;
	float: right;
	}

ul.listrt1 {
	margin: -290px 0 10px 10px;
	}

ul.listrt2 {
	margin: -210px 0 10px 10px;
	}
	
ul ul li, ul ul li:hover {
	list-style: outside disc;
	font-variant: none;
	font-weight: none;
	font-style: none;
	font-size: 90%;
	color: #527a9e;
	margin: 5px 0 0 20px;
	width: 90%;
	}

ul ul ul li, ul ul ul li:hover {
	list-style: outside circle;
	width: 90%;
	margin: 0 0 0 20px;
	font-size: 85%
	color: #046436;
	font-variant: small-caps;
	}

p.servsig {
	display: inline-block;
	width: 21%;
	font-size: 95%;
	margin-left: 10px;
	}
	


/* SIGNOFF */

#signoff {
	background-color: #fff;
	padding: 10px;
	height: 60px;
	font-size: 85%; 
	}

p.sig {
	display: inline-block;
	width: 200px;
	position: relative;
	float: left;
	margin: 10px 0;
	}
		

/* FOOTER */
#footer {
	background-color: #fff;
	padding: 5px 10px;
	}

#footer hr {
	color: #5F005E;
	width: 100%;
	padding: 0;
	}

#footer p {
	display: block;
	font-size: 70%;
	color: grey;
	width: 100%;
	margin: 10px 0;
	}

#footer p.tel {
	font-size: 80%;
	}


/* Rules for iPhones in portrait mode */
@media only screen and (orientation: portrait) {

	#wrapper {
		width: 640px;
		background-image: url(../Logo/logo630a.jpg);
		margin: 0 auto;
		}

	#header {
		height: 160px;
		}

	#headline {
		font-size: 135%;
		}
	
	h3, h5 {
		font-size: 120%;
		}

	/* Main navigation for Smartphone with 320px (or 640px actual) portrait display */
	#nav {
		background:none;
		background-color:#fff;
		width:620px;
		height:175px; /*allocates vertical space main menu buttons reside in*/
		padding: 0 10px;
		}

	
	#nav li {
		background: url(../Pictures/navshrt.gif); /*background color of parent menu */
		padding:5px; /*adjusts padding around type for main menu buttons */
		font-size:150%;
		font-weight:bold;
		width:280px;
		height:32px;
		margin:0 0 10px 10px; /*sets space separating buttons */
		border:1px solid black;
		border-radius: 10px;
		}


	#nav li ul.first {
		left:-2px;
		}

	#nav .menu li {
		width:480px;
		height:44px; /*adjusts line-height of sub-menus */
		font-size:115%;
		padding:10 5px 5px 5px;
		font-weight:normal;
		background:#046436; /*changes background of sub-menu on hover */
		margin:7px 0;
		border-radius: 10px;
		}

	
	#nav2, #nav3, #nav4 {
		width: 620px;
		height: 110px;
		margin-left: 10px;
		}

	#nav3 {
		height: 150px;
		}

	#nav4 {
		height: 100px;
		}

	#nav5 {
		height: 170px;
		}

	#nav2 li, #nav3 li, #nav4 li, #nav5 li {
		padding: 9px 10px 0 10px;
		font-size: 140%;
		font-weight: bold;
		height: 34px;
 		margin: 8px 5px;
		width: 570px;
		}

	#headline h2 {
		font-size: 115%;
		}

	#footer p {
		font-size: 80%;
		}	

	#footer p.tel {
		font-size: 130%;
		}

	.lft {
		width: 49%;
		margin-left: 0;
		}

	.rt {
		width: 49%;
		margin-left: 0;
		}

	#twocol, #threecol, #onecol, #morecol {
		font-size: 105%;
		}

	.dmcol {
		width: 97%;
		}

	.ckcol {
		width: 97%;
		}

	.saycol, .orgcol {
		width: 97%;
		float: none;
		} 

	.pstrcol {
		width: 97%;
		}

	.eldrcol {
		width: 97%;
		}

	.fincol {
		width: 97%;
		}
	
	img.biopic {
		width: 40%;
		}

	img.pstrindx {
		width: 40%;
		}

	img.eldrindx {
		margin-left: 7%;
		float: left;
		width: 85%;
		}

	img.finindx {
		margin-right: 10px;
		width: 40%;
		}

	img.lftvert, img.rtvert {
		width: 47%;
		}

	img.rthort {
		width: 76%;
		}

	iframe.tax {
		width: 100%;
		margin: 0;
		}

	span.morehd {
		font-size: 160%;
		}

	#signoff {
		height: 130px;
		font-size: 100%;
		}

	p.sig {
		margin-bottom: 30px;
		}

	ol li.right {
		margin: 10px 0 10px 40px;
		}

	ul.listlft, ul.listrt {display: block;
		width: 97%;
		vertical-align: top;
		list-style: none;
		font-size: 130%;
		color:#5F005E;
		font-variant: small-caps;
		}

	ul.listlft {
		margin: 0 0 10px 10px;
		}

	ul.listrt {
		margin: 0 10px 0 10px;
		}

	ul.listrt1, ul.listrt2 {
		display: block;
		width: 98%;
		vertical-align: top;
		list-style: none;
		font-size: 130%;
		color:#5F005E;
		font-variant: small-caps;
		float: right;
		}

	ul.listrt1 {
		margin: 0 0 10px 10px;
		}

	ul.listrt2 {
		margin: 0 0 10px 10px;
		}

	
	ul ul li, ul ul li:hover {
		font-size: 90%;
		width: 95%;
		}

	ul ul ul li, ul ul ul li:hover {
		width: 95%;
		font-size: 90%;
		}

	p.servsig {
		display: none;
		}	

}


/* Rules for iPhones in landscape mode */
@media only screen and (orientation: landscape) {

	#wrapper {
		width: 960px;
		background-image: url(../Logo/logo952.jpg);
		margin: 0 auto;
		}

	#header h1 {
		height: 110px;
		}


	/* Main navigation for max-width: 960px */
	#nav {
		width: 935px;
		height: 40px;
		padding: 0 13px;
		}	

	#nav li {
		padding:3px 7px;
		border-right:1px silver solid; 
		font-size: 125%;
		font-weight:bold;
		margin-top:3px; 
		}


	#nav .menu li {
		width:410px;
		padding:10px 0 0 0;
		margin-left:-12px;
		height:43px; /*adjusts line-height of sub-menus */
		font-weight:normal;
		font-size: 120%;
		}

	li:hover > .menu {
		width:275px;
		}

	#nav2, #nav3, #nav4, #nav5 {
		width: 935px;
		height: 350px;
		margin-left: 10px;
		}

	#nav3 {
		height: 130px;
		}	

	#nav4 {
		height: 90px;
		}

	#nav5 {
		height: 160px;
		}

	#nav2 li, #nav3 li, #nav4 li, #nav5 li {
		padding: 9px 10px 0 10px;
		font-size: 120%;
		font-weight: bold;
		height: 32px;
 		margin: 8px 8px;
		width: 425px;
		}

	#onecol {
		font-size: 120%;
		}

	.dmcol {
		width: 51%;
		}

	.ckcol {
		width: 42.7%;
		}

	.saycol, .orgcol {
		width: 97%;
		float: none;
		}

	img.biopic {
		width: 200px;
		}

	img.pstrindx {
		float: left;
		margin: 3px 10px 0 0;
		}

	img.eldrindx {
		float: left;
		margin: 3px 10px 0 0;
		}

	img.finindx {
		display: none;
		}

	img.rthort, lfthort {
		width: 65%;
		}

	img.rtvert, lftvert {
		width: 40%;
		}

	img.pay {
		margin-left: -100px;
		margin-top: 130px;
		}

	img.lawtax {
		margin-left: 250px;
		margin-top: -210px;
		}

	img.pers {
		margin-left: 0;
		margin-top: 120px;
		}

	img.lawtax {
		float:left;
		margin: 20px 10px;
		}

	.pstrcol {
		width: 38%;
		}

	.eldrcol {
		width: 55.5%;
		}

	.fincol {
		width: 97%;
		}

	iframe.tax {
		margin: 0 auto 0 100px;
		}

	span.morehd {
		font-size: 140%;
		}

	ul.listlft, ul.listrt {
		width: 47.5%;
		}

	ul.listlft {
		margin: 0 0 10px 10px;
		}

	ul.listrt {
		margin: 0 10px 0 20px;
		}

	ul.listrt1, ul.listrt2 {
		width: 49%;
		}

	ul.listrt1 {
		margin: -470px 0 10px 0;
		}

	ul.listrt2 {
		margin: -330px 0 10px 0;
		}

}