@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;}

/*target for samsung galaxy S4 in landscape mode*/
@media screen and (-webkit-device-pixel-ratio: 3) and (orientation:landscape)

{

body {
	margin: 0;
	padding: 0;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 120%;
	color: #3c668c;
	background-color: #527a9e;
	line-height: 1.4;
		}

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: 635px;
	background-image: url(../Logo/logo630.jpg);
	margin: 0 auto;
	background-repeat: no-repeat;
	background-color: #fff;
	}

#header h1 {
	padding: 5px 0;
	height: 80px;
	}

#headline h2 {
	font-size: 130%;
	color: #5f005e;
	font-style: italic;
	font-weight: bold;
	margin: 10px;
	}


h2.morehead {
	margin: 10px 0;
	}
	

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

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: 610px;
	height: 25px;
	margin: 0, auto;
	position: relative;
	padding: 0 13px;
	}	

#nav li {
	background:none;  
	float:left;	
	display:inline;
	position:relative;
	list-style:none;
	padding: 2px 6px;
	border-right:1px silver solid;
	font-size: 75%;
	text-transform: uppercase;
	font-weight: bold;
	width: auto;
	text-align: center;
	margin-top:0;
	 /* margin-top:1px;  */
	}


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

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


#nav .menu li {
	width:275px;
	height: 24px; /*adjusts line-height of sub-menus */
	padding: 6px 0 0 0;
	font-weight:normal;
	font-size: 95%;
	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: -12px;
	}

#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: 275px;
	top:-2px;
	left:50%;
	z-index:1000;
		/* border:1px #000 solid; */
	}

/* Essays Page Navigation */

#nav2, #nav3, #nav4, #nav5 {
	background: none;
	/*background-color: #fff; */
	width: 620px;
	height: 100px;
	margin-left: 10px;
	}

#nav3 {
	height: 200px;
	}

#nav4 {
	height: 130px;
	}
#nav5 {
	height: 260px;
	}

#nav2 li, #nav3 li, #nav4 li, #nav5 li {
	background: #046436 /*url(../Pictures/Navshrt.gif) */;
	padding: 6px 6px 0 6px;
	font-size: 85%;
	font-weight: bold;
	width: 280px;
	height: 25px;
 	margin: 8px 8px;
	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: 200px;
	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: 85%;
	margin: 20px;
	vertical-align: top;	
	}

.dmcol {
	width: 50%;
	}

.ckcol {
	width: 42.9%;
	}

.pccol, .mailcol {
	width: 97%;
	padding: 0;
	}

.formcol {
	width: 47%
	}

.mailcol {
	width: 48%;
	}

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

.indent {
	margin-left: 20px;
	}

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

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

img.biopic {
	width: 150px;
	float: left;
	margin: 3px 10px 0 0;}

img.pstrindx {
	float: left;
	margin: 3px 10px 0 0;
	width: 58%;
	}
	
img.eldrindx, img.lftvert{
	float: left;
	margin: 3px 10px 0 0;
	}

img.eldrindx {
	width: 100%;
	}

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

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

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

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

img.nacba {
	float: left;
	margin: 3px 30px 10px 10px;
	}

img.finindx {
	display: none;
	}

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

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


img.ecfa {
	float: left;
	margin: 7px 20px 10px 20px;
	}

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

img.pers {
	float: left;
	margin: 10px 10px 10px 22px;
	}

img.lawtax {	
	float: left;
	margin: -60px 10px 10px 5px;
	}


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

		img.lawtax {
			margin-left: 250px;
			margin-top: -210px;
			}
	
		img.pers {
			margin-left: 0;
			margin-top: 100px;
			}
	*/

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.formlbl {
	color: #5F005E;
	text-transform: uppercase;
	font-size: 80%;
	font-weight: bold;
	}

span.formreq {
	color: red;
	font-size: 120%;
	}

span.frmpromo {
	font-size: 70%;
	text-transform: uppercase;
	}

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

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: 38%;
	}

.eldrcol {
	width: 54%;
	}

.fincol {
	width: 97%;
	}

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

iframe.tax {
	margin: 0 auto 0 100px;
	width: 560px;
	height: 315px;
	}

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

ul.dots li {
	color: #5F005E;
	margin: 5px 10px 5px 35px;
	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.bullet li {
	color:#5F005E;
	list-style-position: outside;
	list-style-image: url(../Pictures/check.png) ;
	margin: 5px 10px 5px 35px;
	}

ul.listlft, ul.listrt 
	{display: inline-block;
	width: 47%;
	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: -825px 10px 0 310px;
	height: 300px;
	}

ul.listrt1, ul.listrt2 {
	display: inline-block;
	width: 49%;
	vertical-align: top;
	list-style: none;
	font-size: 120%;
	color:#5F005E;
	font-variant: small-caps;
	float: right;
	}

ul.listrt1 {
/*	-webkit-margin: -300px 0 10px 10px; */
	margin: -485px 0 10px 10px;
	/*height: 320px;*/
	}

ul.listrt2 {
	margin: -345px 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;
	}

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

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

p.servsig {
	display: inline-block;
	width: 21%;
	font-size: 95%;
	margin: 10px 0 0 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%;
	}
}

/*target for samsung galaxy S4 in portrait mode*/
@media screen and (device-width: 360px) and (device-height: 640px) and (-webkit-device-pixel-ratio: 3) and (device-aspect-ratio: 9/16) and (orientation: portrait)

{
	body {
		font-size: 80%;
		}

	#wrapper {
		width: 340px;
		background-image: url(../Logo/logo330.jpg);
		margin: 0 auto;
		}	

	#header h1 {
		height: 90px;
		}

	h3 {
		font-size: 100%;
		}

	h5 {
		font-size: 150%;
		}

	blockquote {
		font-size: 130%;
		}

	#nav {
		background:none;
		background-color:#fff;
		width:310px;
		height:170px; /*allocates vertical space main menu buttons reside in*/
		padding: 0 5px;
		margin: -50px 0;
		}



	
#nav li {

		background: url(../Pictures/Navshrt.gif);
		/*background color of parent menu */

		padding:5px; /*adjusts padding around type for main menu buttons */

		font-size:120%;

		font-weight:bold;

		width:135px;

		height:21px;

		margin:0 0 10px 8px; /*sets space separating buttons */

		border:1px solid black;

		border-radius: 6px;
 
		}




	#nav li ul.first {

		left:-2px;

		}



	#nav .menu li {

		width:310px;

		height:24px; /*adjusts line-height of sub-menus */

		font-size:100%;

		padding:5px 2px;

		font-weight:normal;

		background:#046436; /*changes background of sub-menu on hover */

		margin:8px 0;

		border-radius: 8px;

		}



	#nav2, #nav3, #nav4, #nav5 {

		width: 320px;

		height: 260px;

		}



	#nav3 {

		height: 440px;

		}
	
	

#nav4 {
	
	height: 360px;
	
	}


	#nav5 {

		height: 620px;
	
	}





	#nav2 li, #nav3 li, #nav4 li, #nav5 li {

		font-size: 115%;

		font-weight: bold;

		width: 280px;

		border-radius: 8px;

		}




	#headline {

		font-size: 130%;

		}


	#footer p.tel {

		font-size: 120%;

		}



	.lft {

		width: 130px;

		margin-left: 10px;

		}



	.rt {

		width: 130px;

		margin-left: 5px;

		}



	#twocol, #threecol, #onecol, #morecol {

		font-size: 120%; 
		}



	.dmcol, .ckcol, .pccol, .mailcol {

		width:97%;

		padding: 0;

		}



	.saycol, .orgcol {

		width: 96%;

		float: none;

		font-size: 120%;

		} 



	.pstrcol, .eldrcol, .fincol, .formcol {

		width: 96%;

		}



	img.biopic {

		width: 40%;

		}



	img.pstrindx {

		width: 53%;

		}



	img.eldrindx {

		display: none;

		}



	img.finindx {

		margin-right: 5px;

		width: 50%;

		}



	img.lftvert, img.rtvert {

		width: 47%;

		}



	img.rthort {

		width: 100%;

		}

	

	img.nacba {

		float: none;

		margin: 5px 65px;

		}



	img.ecfa {

		float: none;

		margin: 10px 85px;

		}



	img.pay {

		float: none;

		margin: 10px 75px;

		}



	img.lawtax {

		float: none;

		margin: 10px 60px;

		}



	img.pers {

		float: none;

		margin: 10px 80px;

		}



	img.tcnbiz {
		width: 108px;
		}

	iframe.tax {

		width: 100%;

		margin: 0;

		}



	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 280px 10px;

		height: 35px;

		}



	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;

		height:115px;

		}



	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;

		}



	#signoff {

		font-size: 110%;

		height: 180px;
		}



	p.sig {

		width: 97%;

		margin-bottom: 30px;

		}


	
}