@keyframes arp-plan-shine{0%,20%{transform:translateX(-150%)}55%,to{transform:translateX(320%)}}@keyframes arp-plan-ring{0%,to{opacity:.45;transform:scale(1)}50%{opacity:.9;transform:scale(1.025)}}:root{--wp--preset--aspect-ratio--square:1;--wp--preset--aspect-ratio--4-3:4/3;--wp--preset--aspect-ratio--3-4:3/4;--wp--preset--aspect-ratio--3-2:3/2;--wp--preset--aspect-ratio--2-3:2/3;--wp--preset--aspect-ratio--16-9:16/9;--wp--preset--aspect-ratio--9-16:9/16;--wp--preset--color--black:#000000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#ffffff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,rgb(6,147,227) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,rgb(252,185,0) 0%,rgb(255,105,0) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,rgb(255,105,0) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;--wp--preset--spacing--20:0.44rem;--wp--preset--spacing--30:0.67rem;--wp--preset--spacing--40:1rem;--wp--preset--spacing--50:1.5rem;--wp--preset--spacing--60:2.25rem;--wp--preset--spacing--70:3.38rem;--wp--preset--spacing--80:5.06rem;--wp--preset--shadow--natural:6px 6px 9px rgba(0, 0, 0, 0.2);--wp--preset--shadow--deep:12px 12px 50px rgba(0, 0, 0, 0.4);--wp--preset--shadow--sharp:6px 6px 0px rgba(0, 0, 0, 0.2);--wp--preset--shadow--outlined:6px 6px 0px -3px rgb(255, 255, 255), 6px 6px rgb(0, 0, 0);--wp--preset--shadow--crisp:6px 6px 0px rgb(0, 0, 0);--wp--style--global--content-size:823px;--wp--style--global--wide-size:1080px}:where(body){margin:0}a,div,html,img,li,p,span,strong,ul{font-size:100%}a,body,div,h1,h2,h3,html,img,li,p,span,strong,ul{margin:0;padding:0;border:0;outline:0;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%;vertical-align:baseline;background:0 0}body{color:#666;background-color:#fff;line-height:1.7em;font-weight:500;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;font-size:14px;font-family:"Open Sans",Helvetica,Arial,Lucida,sans-serif}ul{list-style:none}:focus{outline:0}article,aside,footer,header,nav,section{display:block}body.et_cover_background{background-size:cover!important;background-position:top!important;background-repeat:no-repeat!important;background-attachment:fixed}#arptp-site-header a,#arptp-tax-planning a,a,a:hover{text-decoration:none}p{padding-bottom:1em}p:not(.has-background):last-of-type{padding-bottom:0}strong{font-weight:700}h1,h2,h3{color:#333;padding-bottom:10px;line-height:1em;font-weight:500}h1{font-size:30px}h2{font-size:26px}h3{font-size:22px}button{font-family:inherit}img{height:auto}#main-content{background-color:#fff}.entry-content ul,.et-l--footer ul,.et-l--header ul{list-style-type:disc;padding:0 0 23px 1em;line-height:26px}.page.et_pb_pagebuilder_layout #main-content{background-color:transparent}@media (max-width:980px){#page-container{padding-top:80px}.et-tb-has-header #page-container{padding-top:0!important}}@media print{#page-container{padding-top:0!important}}*,.et-pb-icon{-webkit-box-sizing:border-box}.et-pb-icon{content:attr(data-icon);font-family:ETmodules;speak:none;font-weight:400;-webkit-font-feature-settings:normal;font-feature-settings:normal;font-variant:normal;text-transform:none;line-height:1;-webkit-font-smoothing:antialiased;font-size:96px;font-style:normal;display:inline-block;box-sizing:border-box;direction:ltr}.et_builder_inner_content{position:relative;z-index:1}header .et_builder_inner_content{z-index:2}.et_pb_module,.et_pb_section{position:relative;background-position:50%;background-size:cover}.et_pb_module{background-repeat:no-repeat;-webkit-animation-timing-function:linear;animation-timing-function:linear;-webkit-animation-duration:.2s;animation-duration:.2s}header.et-l.et-l--header:after{clear:both;display:block;content:""}@font-face{ font-family:ETmodules;font-display:swap;src:url(//arptaxpro.com/wp-content/themes/Divi/core/admin/fonts/modules/all/modules.eot);src:url(//arptaxpro.com/wp-content/themes/Divi/core/admin/fonts/modules/all/modules.eot?#iefix)format("embedded-opentype"),url(//arptaxpro.com/wp-content/themes/Divi/core/admin/fonts/modules/all/modules.woff)format("woff"),url(//arptaxpro.com/wp-content/themes/Divi/core/admin/fonts/modules/all/modules.ttf)format("truetype"),url(//arptaxpro.com/wp-content/themes/Divi/core/admin/fonts/modules/all/modules.svg#ETmodules)format("svg");font-weight:400;font-style:normal }.et_pb_scroll_top.et-pb-icon{text-align:center;background:rgba(0,0,0,.4);text-decoration:none;position:fixed;z-index:99999;bottom:125px;right:0;-webkit-border-top-left-radius:5px;-webkit-border-bottom-left-radius:5px;-moz-border-radius-topleft:5px;-moz-border-radius-bottomleft:5px;border-top-left-radius:5px;border-bottom-left-radius:5px;display:none;cursor:pointer;font-size:30px;padding:5px;color:#fff}.et_pb_scroll_top:before{content:"2"}.et_pb_section{background-color:#fff}.et_pb_fullwidth_section{padding:0}@media (min-width:981px){.et_pb_section{padding:4%0}.et_pb_fullwidth_section{padding:0}}@media (max-width:980px){.et_pb_section{padding:50px 0}.et_pb_fullwidth_section{padding:0}}.et_pb_fullwidth_code.et_pb_module{z-index:9;position:relative}a{color:#5693d6}@media only screen and (min-width:1350px){.et_pb_section{padding:54px 0}.et_pb_fullwidth_section{padding:0}}@media only screen and (max-width:980px){h1{font-size:38px}h2{font-size:32px}h3{font-size:27px}.et_pb_section{padding:46px 0}.et_pb_section.et_pb_fullwidth_section{padding:0}}@media only screen and (max-width:767px){h1{font-size:42px}h2{font-size:36px}h3{font-size:30px}.et_pb_section{padding:14px 0}.et_pb_section.et_pb_fullwidth_section{padding:0}}h1,h2,h3{font-family:"Libre Baskerville",Georgia,"Times New Roman",serif}#arptp-site-header,#arptp-site-header *,#arptp-site-header ::after,#arptp-site-header ::before,*{box-sizing:border-box}#arptp-site-header[data-arptp-header]{--arp-navy:#1c3046;--arp-navy-dark:#102235;--arp-navy-light:#294760;--arp-gold:#dec66c;--arp-gold-dark:#b99c3f;--arp-gold-soft:#f4ebc8;--arp-white:#ffffff;--arp-paper:#f8f7f3;--arp-ink:#333333;--arp-muted:#626b74;--arp-focus:rgba(222, 198, 108, 0.42);--arp-shadow:0 14px 40px rgba(16, 34, 53, 0.14);--arp-max:1380px;position:fixed;top:0;right:0;left:0;z-index:999999;width:100%;margin:0;color:var(--arp-ink);background:var(--arp-white);font-family:"Open Sans",Helvetica,Arial,sans-serif;box-shadow:var(--arp-shadow);transition:box-shadow .25s ease}#arptp-site-header button{font:inherit}#arptp-site-header img,#arptp-site-header svg,#arptp-tax-planning svg,img{max-width:100%}#arptp-site-header .arp-header-container{width:min(calc(100% - 40px),var(--arp-max));margin-inline:auto}#arptp-site-header .arp-header-top{position:relative;color:var(--arp-white);background:linear-gradient(105deg,var(--arp-navy-dark) 0%,var(--arp-navy) 52%,var(--arp-navy-light) 100%);border-bottom:1px solid rgba(222,198,108,.55)}#arptp-site-header .arp-header-top::before{content:"";position:absolute;inset:0;pointer-events:none;opacity:.55;background:repeating-linear-gradient(135deg,rgba(255,255,255,.022)0,rgba(255,255,255,.022) 1px,transparent 1px,transparent 16px)}#arptp-site-header .arp-top-inner{position:relative;z-index:2;display:grid;grid-template-columns:minmax(210px,.8fr) minmax(310px,1.3fr) minmax(240px,1fr);align-items:center;gap:24px;min-height:54px;padding:8px 0}#arptp-site-header .arp-top-item{display:flex;align-items:center;gap:10px;min-width:0}#arptp-site-header .arp-top-item-center{justify-content:center;padding-inline:20px;border-right:1px solid rgba(222,198,108,.25);border-left:1px solid rgba(222,198,108,.25)}#arptp-site-header .arp-top-item-email{justify-content:flex-end}#arptp-site-header .arp-top-icon{display:grid;place-items:center;flex:0 0 auto;width:31px;height:31px;color:var(--arp-navy);background:var(--arp-gold);border-radius:50%}#arptp-site-header .arp-top-icon svg{width:16px;height:16px}#arptp-site-header .arp-top-text{display:grid;min-width:0;line-height:1.25}#arptp-site-header .arp-top-label{margin-bottom:2px;color:var(--arp-gold);font-size:9px;font-weight:800;letter-spacing:.14em;text-transform:uppercase}#arptp-site-header .arp-top-value,#arptp-site-header .arp-top-value a{overflow-wrap:anywhere;color:var(--arp-white);font-size:12.5px;font-weight:700;line-height:1.35;transition:color .2s ease}#arptp-site-header .arp-top-value a:hover{color:var(--arp-gold)}#arptp-site-header .arp-top-value a:focus-visible{outline:2px solid var(--arp-gold);outline-offset:4px;border-radius:2px}#arptp-site-header .arp-logo-row{position:relative;display:flex;align-items:center;justify-content:center;min-height:112px;padding:13px 0;background:var(--arp-white);transition:min-height .3s ease,padding .3s ease}#arptp-site-header .arp-logo-row::after,#arptp-site-header .arp-logo-row::before{content:"";position:absolute;top:50%;width:min(29vw,360px);height:1px;pointer-events:none}#arptp-site-header .arp-logo-row::before{left:4%;background:linear-gradient(90deg,transparent,rgba(185,156,63,.65))}#arptp-site-header .arp-logo-row::after{right:4%;background:linear-gradient(90deg,rgba(185,156,63,.65),transparent)}#arptp-site-header .arp-logo-link{position:relative;z-index:2;display:inline-flex;align-items:center;justify-content:center;border-radius:6px}#arptp-site-header .arp-logo-link:focus-visible{outline:0;box-shadow:0 0 0 4px var(--arp-focus)}#arptp-site-header .arp-logo{display:block;width:auto;height:auto;max-width:min(300px,68vw);max-height:84px;object-fit:contain;transition:max-height .3s ease,transform .25s ease}#arptp-site-header .arp-logo-link:hover .arp-logo{transform:scale(1.025)}#arptp-site-header .arp-nav-bar{position:relative;color:var(--arp-white);background:var(--arp-navy);border-top:1px solid rgba(222,198,108,.38);border-bottom:4px solid var(--arp-gold)}#arptp-site-header .arp-desktop-nav{display:flex;align-items:stretch;justify-content:center;min-height:57px}#arptp-site-header .arp-menu{display:flex;align-items:stretch;justify-content:center;gap:0;margin:0;padding:0;list-style:none}#arptp-site-header .arp-menu-item{position:relative;display:flex;align-items:stretch}#arptp-site-header .arp-dropdown-toggle,#arptp-site-header .arp-menu-link{position:relative;display:inline-flex;align-items:center;justify-content:center;gap:7px;min-height:57px;padding:12px clamp(12px,1.5vw,21px);color:var(--arp-white);background:0 0;border:0;font-size:13px;font-weight:700;line-height:1.25;letter-spacing:.025em;white-space:nowrap;cursor:pointer;transition:color .2s ease,background-color .2s ease}#arptp-site-header .arp-dropdown-toggle::after,#arptp-site-header .arp-menu-link::after{content:"";position:absolute;right:18%;bottom:7px;left:18%;height:3px;border-radius:999px;background:var(--arp-gold);opacity:0;transform:scaleX(0);transform-origin:center;transition:opacity .22s ease,transform .22s ease}#arptp-site-header .arp-dropdown-toggle:hover,#arptp-site-header .arp-menu-link:hover{color:var(--arp-gold);background:rgba(255,255,255,.045)}#arptp-site-header .arp-dropdown-toggle:hover::after,#arptp-site-header .arp-menu-link:hover::after{opacity:1;transform:scaleX(1)}#arptp-site-header .arp-dropdown-toggle:focus-visible,#arptp-site-header .arp-menu-link:focus-visible{z-index:5;outline:0;box-shadow:inset 0 0 0 3px var(--arp-focus)}#arptp-site-header .arp-chevron{width:13px;height:13px;flex:0 0 auto;transition:transform .2s ease}#arptp-site-header .arp-dropdown{position:absolute;top:calc(100% + 1px);left:50%;z-index:50;width:285px;margin:0;padding:9px;list-style:none;visibility:hidden;opacity:0;background:var(--arp-white);border:1px solid rgba(222,198,108,.62);border-top:4px solid var(--arp-gold);border-radius:0 0 12px 12px;box-shadow:0 20px 46px rgba(16,34,53,.2);transform:translate(-50%,12px);pointer-events:none;transition:opacity .2s ease,visibility .2s ease,transform .2s ease}#arptp-site-header .arp-menu-item:focus-within>.arp-dropdown,#arptp-site-header .arp-menu-item:hover>.arp-dropdown{visibility:visible;opacity:1;transform:translate(-50%,0);pointer-events:auto}#arptp-site-header .arp-dropdown li{margin:0;padding:0}#arptp-site-header .arp-dropdown a{position:relative;display:flex;align-items:center;gap:10px;width:100%;padding:12px 14px;color:var(--arp-navy);border-radius:6px;font-size:13px;font-weight:700;line-height:1.35;transition:color .2s ease,background-color .2s ease,padding-left .2s ease}#arptp-site-header .arp-dropdown a::before{content:"";width:6px;height:6px;flex:0 0 auto;background:var(--arp-gold);border-radius:50%;transition:transform .2s ease}#arptp-site-header .arp-dropdown a:hover{color:var(--arp-navy-dark);background:var(--arp-gold-soft);padding-left:18px}#arptp-site-header .arp-dropdown a:hover::before{transform:scale(1.35)}#arptp-site-header .arp-dropdown a:focus-visible{outline:0;box-shadow:0 0 0 3px var(--arp-focus)}#arptp-site-header .arp-services-label{display:inline-flex;align-items:center;gap:7px}#arptp-site-header .arp-contact-menu-link{margin:8px 0 8px 10px;min-height:41px;padding:8px 18px;color:var(--arp-navy);background:var(--arp-gold);border:2px solid var(--arp-gold);border-radius:4px;box-shadow:0 7px 18px rgba(0,0,0,.16)}#arptp-site-header .arp-contact-menu-link::after,#arptp-site-header .arp-mobile-header{display:none}#arptp-site-header .arp-contact-menu-link:hover{color:var(--arp-navy);background:var(--arp-white);border-color:var(--arp-white)}#arptp-site-header .arp-mobile-row{display:flex;align-items:center;justify-content:space-between;gap:15px;min-height:78px;padding:9px 0}#arptp-site-header .arp-mobile-logo{display:block;width:auto;height:auto;max-width:min(215px,59vw);max-height:59px;object-fit:contain}#arptp-site-header .arp-mobile-toggle{position:relative;display:grid;place-items:center;flex:0 0 auto;width:48px;height:48px;padding:0;color:var(--arp-white);background:var(--arp-navy);border:2px solid var(--arp-gold);border-radius:5px;cursor:pointer;transition:color .2s ease,background-color .2s ease}#arptp-site-header .arp-mobile-toggle:hover{color:var(--arp-navy);background:var(--arp-gold)}#arptp-site-header .arp-mobile-toggle:focus-visible{outline:0;box-shadow:0 0 0 4px var(--arp-focus)}#arptp-site-header .arp-hamburger{position:relative;width:24px;height:18px}#arptp-site-header .arp-hamburger span{position:absolute;left:0;display:block;width:24px;height:2px;background:currentColor;border-radius:999px;transition:top .22s ease,transform .22s ease,opacity .22s ease}#arptp-site-header .arp-hamburger span:nth-child(1){top:0}#arptp-site-header .arp-hamburger span:nth-child(2){top:8px}#arptp-site-header .arp-hamburger span:nth-child(3){top:16px}#arptp-site-header .arp-mobile-panel{display:none;max-height:calc(100vh - 78px);overflow-y:auto;background:var(--arp-white);border-top:1px solid rgba(28,48,70,.12);border-bottom:4px solid var(--arp-gold);box-shadow:0 20px 38px rgba(16,34,53,.18);overscroll-behavior:contain}#arptp-site-header .arp-mobile-panel-inner{width:min(calc(100% - 28px),720px);margin-inline:auto;padding:13px 0 22px}#arptp-site-header .arp-mobile-menu{margin:0;padding:0;list-style:none}#arptp-site-header .arp-mobile-submenu{padding:0;list-style:none}#arptp-site-header .arp-mobile-menu>li{border-bottom:1px solid rgba(28,48,70,.11)}#arptp-site-header .arp-mobile-link,#arptp-site-header .arp-mobile-services-toggle{display:flex;align-items:center;justify-content:space-between;gap:15px;width:100%;min-height:49px;padding:11px 8px;color:var(--arp-navy);background:0 0;border:0;font-size:14px;font-weight:700;line-height:1.4;text-align:left;cursor:pointer;transition:color .2s ease,background-color .2s ease,padding-left .2s ease}#arptp-site-header .arp-mobile-link:hover,#arptp-site-header .arp-mobile-services-toggle:hover{color:var(--arp-navy-dark);background:var(--arp-gold-soft);padding-left:14px}#arptp-site-header .arp-mobile-link:focus-visible,#arptp-site-header .arp-mobile-services-toggle:focus-visible{outline:0;box-shadow:inset 0 0 0 3px var(--arp-focus)}#arptp-site-header .arp-mobile-services-toggle svg{width:15px;height:15px;flex:0 0 auto;transition:transform .2s ease}#arptp-site-header .arp-mobile-submenu{display:none;margin:0 0 10px 13px;overflow:hidden;background:var(--arp-paper);border-left:3px solid var(--arp-gold);border-radius:0 5px 5px 0}#arptp-site-header .arp-mobile-submenu a{display:block;padding:11px 15px;color:var(--arp-navy);font-size:13px;font-weight:700;line-height:1.4;transition:color .2s ease,background-color .2s ease,padding-left .2s ease}#arptp-site-header .arp-mobile-submenu a:hover{color:var(--arp-navy-dark);background:var(--arp-gold-soft);padding-left:20px}#arptp-site-header .arp-mobile-submenu a:focus-visible{outline:0;box-shadow:inset 0 0 0 3px var(--arp-focus)}#arptp-site-header .arp-mobile-contact{display:grid;gap:10px;margin-top:20px;padding:18px;color:var(--arp-white);background:linear-gradient(135deg,var(--arp-navy-dark),var(--arp-navy));border:1px solid var(--arp-gold);border-radius:10px}#arptp-site-header .arp-mobile-contact-item{display:flex;align-items:flex-start;gap:10px}#arptp-site-header .arp-mobile-contact-icon{display:grid;place-items:center;flex:0 0 auto;width:29px;height:29px;color:var(--arp-navy);background:var(--arp-gold);border-radius:50%}#arptp-site-header .arp-mobile-contact-icon svg{width:15px;height:15px}#arptp-site-header .arp-mobile-contact-copy{min-width:0}#arptp-site-header .arp-mobile-contact-label{display:block;margin-bottom:2px;color:var(--arp-gold);font-size:9px;font-weight:800;letter-spacing:.12em;text-transform:uppercase}#arptp-site-header .arp-mobile-contact-value,#arptp-site-header .arp-mobile-contact-value a{overflow-wrap:anywhere;color:var(--arp-white);font-size:12px;font-weight:700;line-height:1.5}@media (max-width:1120px){#arptp-site-header .arp-dropdown-toggle,#arptp-site-header .arp-menu-link{padding-inline:11px;font-size:12px}#arptp-site-header .arp-contact-menu-link{padding-inline:13px}}@media (max-width:980px){#arptp-site-header .arp-header-top,#arptp-site-header .arp-logo-row,#arptp-site-header .arp-nav-bar{display:none}#arptp-site-header .arp-mobile-header{display:block;background:var(--arp-white);border-bottom:4px solid var(--arp-gold)}}@media (max-width:640px){#arptp-site-header .arp-header-container{width:min(calc(100% - 26px),var(--arp-max))}#arptp-site-header .arp-mobile-logo{max-width:min(205px,61vw)}}@media (prefers-reduced-motion:reduce){#arptp-site-header *,#arptp-site-header ::after,#arptp-site-header ::before{scroll-behavior:auto!important;animation:none!important;transition:none!important}}#arptp-tax-planning,#arptp-tax-planning *,#arptp-tax-planning ::after,#arptp-tax-planning ::before{box-sizing:border-box}#arptp-tax-planning[data-arptp-tax-planning]{--arp-navy:#1c3046;--arp-navy-dark:#102235;--arp-navy-light:#294760;--arp-gold:#dec66c;--arp-gold-dark:#b99c3f;--arp-gold-soft:#f4ebc8;--arp-white:#ffffff;--arp-paper:#f8f7f3;--arp-ink:#333333;--arp-muted:#626b74;--arp-line:rgba(28, 48, 70, 0.14);--arp-focus:rgba(222, 198, 108, 0.45);--arp-shadow:0 24px 70px rgba(16, 34, 53, 0.14);--arp-shadow-hover:0 31px 82px rgba(16, 34, 53, 0.20);--arp-radius:22px;--arp-max:1200px;width:100%;margin:0;padding:0;overflow:hidden;color:var(--arp-ink);background:var(--arp-white);font-family:"Open Sans",Helvetica,Arial,sans-serif}#arptp-tax-planning .arp-plan-container{position:relative;z-index:2;width:min(calc(100% - 36px),var(--arp-max));margin-inline:auto}#arptp-tax-planning .arp-plan-eyebrow{display:inline-flex;align-items:center;gap:11px;margin:0 0 14px;color:var(--arp-gold-dark);font-size:12px;font-weight:800;line-height:1.4;letter-spacing:.18em;text-transform:uppercase}#arptp-tax-planning .arp-plan-eyebrow::before{content:"";width:37px;height:2px;flex:0 0 auto;background:currentColor}#arptp-tax-planning .arp-plan-section-title,#arptp-tax-planning .arp-plan-title{margin:0;color:var(--arp-white);font-family:"Libre Baskerville",Georgia,serif;font-size:clamp(40px,6.8vw,76px);font-weight:700;line-height:1.08;letter-spacing:-.04em}#arptp-tax-planning .arp-plan-section-title{color:var(--arp-navy);font-size:clamp(29px,4vw,47px);line-height:1.22;letter-spacing:-.025em}#arptp-tax-planning .arp-plan-rule{display:block;width:80px;height:4px;margin-top:20px;overflow:hidden;border-radius:999px;background:linear-gradient(90deg,var(--arp-gold),var(--arp-gold-dark))}#arptp-tax-planning .arp-plan-rule::after{content:"";display:block;width:45%;height:100%;background:rgba(255,255,255,.82);transform:translateX(-150%);animation:arp-plan-shine 3.6s ease-in-out infinite}#arptp-tax-planning .arp-plan-copy{color:var(--arp-muted);font-size:clamp(15px,1.5vw,17px);line-height:1.92}#arptp-tax-planning .arp-plan-copy p{margin:0 0 20px}#arptp-tax-planning .arp-plan-copy p:last-child{margin-bottom:0}#arptp-tax-planning .arp-plan-actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:29px}#arptp-tax-planning .arp-plan-button{position:relative;z-index:4;display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:52px;padding:13px 23px;overflow:hidden;border:2px solid var(--arp-navy);border-radius:5px;font-size:14px;font-weight:800;line-height:1.25;letter-spacing:.035em;text-align:center;transition:color .22s ease,background-color .22s ease,border-color .22s ease,box-shadow .22s ease,transform .22s ease}#arptp-tax-planning .arp-plan-button::before{content:"";position:absolute;inset:0;pointer-events:none;background:linear-gradient(115deg,transparent 25%,rgba(255,255,255,.4) 48%,transparent 70%);transform:translateX(-125%);transition:transform .65s ease}#arptp-tax-planning .arp-plan-button:hover::before{transform:translateX(125%)}#arptp-tax-planning .arp-plan-button:hover{transform:translateY(-2px)}#arptp-tax-planning .arp-plan-button:focus-visible{outline:0;box-shadow:0 0 0 4px var(--arp-focus)}#arptp-tax-planning .arp-plan-button span,#arptp-tax-planning .arp-plan-button svg{position:relative}#arptp-tax-planning .arp-plan-button svg{width:19px;height:19px;flex:0 0 auto}#arptp-tax-planning .arp-plan-button-primary{color:var(--arp-white);background:var(--arp-navy)}#arptp-tax-planning .arp-plan-button-primary:hover{box-shadow:0 14px 30px rgba(28,48,70,.2)}#arptp-tax-planning .arp-plan-button-gold,#arptp-tax-planning .arp-plan-button-primary:hover{color:var(--arp-navy);background:var(--arp-gold);border-color:var(--arp-gold)}#arptp-tax-planning .arp-plan-button-gold:hover{border-color:var(--arp-white);box-shadow:0 14px 32px rgba(0,0,0,.2)}#arptp-tax-planning .arp-plan-button-gold:hover,#arptp-tax-planning .arp-plan-button-outline{color:var(--arp-navy);background:var(--arp-white)}#arptp-tax-planning .arp-plan-button-outline:hover{color:var(--arp-white);background:var(--arp-navy);box-shadow:0 14px 30px rgba(28,48,70,.2)}#arptp-tax-planning .arp-plan-hero{position:relative;min-height:660px;overflow:hidden;color:var(--arp-white);background:linear-gradient(110deg,var(--arp-navy-dark) 0%,var(--arp-navy) 55%,var(--arp-navy-light) 100%)}#arptp-tax-planning .arp-plan-hero::before{content:"";position:absolute;inset:0;pointer-events:none;background:radial-gradient(circle at 82% 22%,rgba(222,198,108,.16),transparent 31%),repeating-linear-gradient(135deg,rgba(255,255,255,.023)0,rgba(255,255,255,.023) 1px,transparent 1px,transparent 18px)}#arptp-tax-planning .arp-plan-hero::after{content:"";position:absolute;top:-250px;right:-220px;width:680px;height:680px;border:94px solid rgba(222,198,108,.055);border-radius:50%;pointer-events:none}#arptp-tax-planning .arp-plan-hero-grid{display:grid;grid-template-columns:minmax(0,1.17fr) minmax(300px,.83fr);gap:clamp(45px,7vw,90px);align-items:center;min-height:660px;padding:clamp(70px,9vw,115px)0}#arptp-tax-planning .arp-plan-hero-copy{position:relative;z-index:3}#arptp-tax-planning .arp-plan-hero .arp-plan-eyebrow{color:var(--arp-gold)}#arptp-tax-planning .arp-plan-hero-intro{max-width:780px;margin:26px 0 0;color:rgba(255,255,255,.82);font-size:clamp(16px,1.7vw,18px);line-height:1.9}#arptp-tax-planning .arp-plan-hero-intro strong{color:var(--arp-white)}#arptp-tax-planning .arp-plan-hero-points{display:flex;flex-wrap:wrap;gap:10px;margin-top:27px}#arptp-tax-planning .arp-plan-hero-point{display:inline-flex;align-items:center;gap:8px;padding:9px 12px;color:var(--arp-white);background:rgba(255,255,255,.075);border:1px solid rgba(222,198,108,.35);border-radius:999px;font-size:12px;font-weight:700;line-height:1.4}#arptp-tax-planning .arp-plan-hero-point svg{width:16px;height:16px;flex:0 0 auto;color:var(--arp-gold)}#arptp-tax-planning .arp-plan-visual-wrap{position:relative;z-index:3;display:flex;justify-content:center}#arptp-tax-planning .arp-plan-visual{position:relative;display:grid;place-items:center;width:min(100%,365px);aspect-ratio:1;background:radial-gradient(circle,rgba(255,255,255,.11),rgba(255,255,255,.025) 68%);border:1px solid rgba(222,198,108,.5);border-radius:50%;box-shadow:0 35px 90px rgba(0,0,0,.27),inset 0 0 60px rgba(222,198,108,.045);backdrop-filter:blur(8px)}#arptp-tax-planning .arp-plan-visual::after,#arptp-tax-planning .arp-plan-visual::before{content:"";position:absolute;border:1px solid rgba(222,198,108,.3);border-radius:50%}#arptp-tax-planning .arp-plan-visual::before{inset:21px;animation:arp-plan-ring 7s ease-in-out infinite}#arptp-tax-planning .arp-plan-visual::after{inset:44px;animation:arp-plan-ring 7s ease-in-out 1.2s infinite}#arptp-tax-planning .arp-plan-visual-inner{position:relative;z-index:3;max-width:260px;padding:40px 24px;text-align:center}#arptp-tax-planning .arp-plan-visual-icon{display:block;width:96px;height:96px;margin:0 auto 19px;color:var(--arp-gold);filter:drop-shadow(0 10px 25px rgba(0,0,0,.2))}#arptp-tax-planning .arp-plan-visual strong{display:block;color:var(--arp-white);font-family:"Libre Baskerville",Georgia,serif;font-size:clamp(21px,2.6vw,29px);line-height:1.35}#arptp-tax-planning .arp-plan-visual span{display:block;margin-top:10px;color:var(--arp-gold);font-size:11px;font-weight:800;line-height:1.55;letter-spacing:.14em;text-transform:uppercase}#arptp-tax-planning .arp-plan-difference{position:relative;padding:clamp(75px,9vw,125px)0;background:radial-gradient(circle at 50%0,rgba(222,198,108,.13),transparent 30%),linear-gradient(180deg,var(--arp-white),var(--arp-paper))}#arptp-tax-planning .arp-plan-difference-head{max-width:820px;margin:0 auto 42px;text-align:center}#arptp-tax-planning .arp-plan-difference-head .arp-plan-eyebrow{justify-content:center}#arptp-tax-planning .arp-plan-areas-head .arp-plan-eyebrow::after,#arptp-tax-planning .arp-plan-difference-head .arp-plan-eyebrow::after{content:"";width:37px;height:2px;background:currentColor}#arptp-tax-planning .arp-plan-difference-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}#arptp-tax-planning .arp-plan-difference-card{position:relative;padding:clamp(31px,4vw,46px);overflow:hidden;background:var(--arp-white);border:1px solid var(--arp-line);border-radius:var(--arp-radius);box-shadow:var(--arp-shadow)}#arptp-tax-planning .arp-plan-difference-card:first-child{border-top:6px solid var(--arp-navy)}#arptp-tax-planning .arp-plan-difference-card:last-child{border-top:6px solid var(--arp-gold)}#arptp-tax-planning .arp-plan-difference-icon{display:grid;place-items:center;width:67px;height:67px;margin-bottom:22px;color:var(--arp-gold);background:linear-gradient(145deg,var(--arp-navy-light),var(--arp-navy-dark));border-radius:50%;box-shadow:0 13px 29px rgba(28,48,70,.22)}#arptp-tax-planning .arp-plan-area-icon svg,#arptp-tax-planning .arp-plan-difference-icon svg{width:32px;height:32px}#arptp-tax-planning .arp-plan-area-card h3,#arptp-tax-planning .arp-plan-difference-card h3{margin:0;color:var(--arp-navy);font-family:"Libre Baskerville",Georgia,serif;font-size:clamp(24px,3vw,33px);font-weight:700;line-height:1.35}#arptp-tax-planning .arp-plan-difference-card p{margin:17px 0 0;color:var(--arp-muted);font-size:15px;line-height:1.88}#arptp-tax-planning .arp-plan-difference-label{display:inline-block;margin-top:20px;padding:8px 11px;color:var(--arp-navy);background:var(--arp-gold-soft);border:1px solid rgba(185,156,63,.25);border-radius:4px;font-size:11px;font-weight:800;letter-spacing:.1em;text-transform:uppercase}#arptp-tax-planning .arp-plan-areas{position:relative;padding:clamp(75px,9vw,125px)0;background:var(--arp-white)}#arptp-tax-planning .arp-plan-areas::after{content:"";position:absolute;right:-190px;bottom:-190px;width:450px;height:450px;border:65px solid rgba(28,48,70,.035);border-radius:50%;pointer-events:none}#arptp-tax-planning .arp-plan-areas-head{max-width:820px;margin:0 auto clamp(40px,6vw,62px);text-align:center}#arptp-tax-planning .arp-plan-areas-head .arp-plan-eyebrow{justify-content:center}#arptp-tax-planning .arp-plan-areas-intro{margin:20px auto 0;color:var(--arp-muted);font-size:16px;line-height:1.85}#arptp-tax-planning .arp-plan-area-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:23px}#arptp-tax-planning .arp-plan-area-card{position:relative;display:flex;flex-direction:column;min-height:415px;padding:clamp(29px,4vw,42px);overflow:hidden;background:linear-gradient(155deg,var(--arp-paper),var(--arp-white));border:1px solid var(--arp-line);border-radius:var(--arp-radius);box-shadow:0 17px 48px rgba(16,34,53,.09);transition:transform .28s ease,border-color .28s ease,box-shadow .28s ease}#arptp-tax-planning .arp-plan-area-card::before{content:"";position:absolute;top:0;right:0;left:0;height:6px;background:linear-gradient(90deg,var(--arp-gold-dark),var(--arp-gold),var(--arp-gold-dark))}#arptp-tax-planning .arp-plan-area-card::after{content:"";position:absolute;right:-75px;bottom:-75px;width:200px;height:200px;border:33px solid rgba(28,48,70,.035);border-radius:50%;pointer-events:none;transition:transform .35s ease}#arptp-tax-planning .arp-plan-area-card:hover{border-color:rgba(222,198,108,.78);box-shadow:var(--arp-shadow-hover);transform:translateY(-8px)}#arptp-tax-planning .arp-plan-area-card:hover::after{transform:scale(1.17)}#arptp-tax-planning .arp-plan-area-number{position:absolute;top:24px;right:27px;color:rgba(28,48,70,.065);font-family:"Libre Baskerville",Georgia,serif;font-size:62px;font-weight:700;line-height:1}#arptp-tax-planning .arp-plan-area-icon{position:relative;z-index:2;display:grid;place-items:center;width:67px;height:67px;margin-bottom:22px;color:var(--arp-gold);background:linear-gradient(145deg,var(--arp-navy-light),var(--arp-navy-dark));border-radius:50%;box-shadow:0 13px 29px rgba(28,48,70,.22)}#arptp-tax-planning .arp-plan-area-card h3{position:relative;z-index:2;max-width:84%;font-family:"Roboto Slab",Georgia,serif;font-size:clamp(22px,2.8vw,29px);line-height:1.38}#arptp-tax-planning .arp-plan-area-card p{position:relative;z-index:2;margin:16px 0 0;color:var(--arp-muted);font-size:14.5px;line-height:1.85}#arptp-tax-planning .arp-plan-area-list{position:relative;z-index:2;display:grid;gap:9px;margin:19px 0 0;padding:0;list-style:none}#arptp-tax-planning .arp-plan-area-list li{display:flex;align-items:flex-start;gap:9px;color:var(--arp-muted);font-size:13px;font-weight:600;line-height:1.6}#arptp-tax-planning .arp-plan-area-list svg{width:17px;height:17px;flex:0 0 auto;margin-top:2px;color:var(--arp-gold-dark)}#arptp-tax-planning .arp-plan-process{position:relative;padding:clamp(75px,9vw,120px)0;overflow:hidden;color:var(--arp-white);background:linear-gradient(135deg,var(--arp-navy-dark),var(--arp-navy) 55%,var(--arp-navy-light))}#arptp-tax-planning .arp-plan-process::before{content:"";position:absolute;inset:0;pointer-events:none;background:repeating-linear-gradient(135deg,rgba(255,255,255,.023)0,rgba(255,255,255,.023) 1px,transparent 1px,transparent 17px)}#arptp-tax-planning .arp-plan-process::after{content:"";position:absolute;top:-230px;right:-210px;width:540px;height:540px;border:77px solid rgba(222,198,108,.055);border-radius:50%;pointer-events:none}#arptp-tax-planning .arp-plan-process-head{max-width:820px;margin:0 auto 44px;text-align:center}#arptp-tax-planning .arp-plan-process-head .arp-plan-eyebrow{justify-content:center;color:var(--arp-gold)}#arptp-tax-planning .arp-plan-process-head .arp-plan-eyebrow::after{content:"";width:37px;height:2px;background:currentColor}#arptp-tax-planning .arp-plan-process-head .arp-plan-section-title{color:var(--arp-white)}#arptp-tax-planning .arp-plan-process-intro{margin:19px auto 0;color:rgba(255,255,255,.76);font-size:16px;line-height:1.8}#arptp-tax-planning .arp-plan-process-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:17px}#arptp-tax-planning .arp-plan-step{position:relative;min-height:265px;padding:29px 22px;text-align:center;background:rgba(255,255,255,.075);border:1px solid rgba(222,198,108,.38);border-radius:14px;backdrop-filter:blur(8px);transition:transform .25s ease,background-color .25s ease,border-color .25s ease}#arptp-tax-planning .arp-plan-step:hover{background:rgba(255,255,255,.1);border-color:var(--arp-gold);transform:translateY(-6px)}#arptp-tax-planning .arp-plan-step-number{display:grid;place-items:center;width:54px;height:54px;margin:0 auto 18px;color:var(--arp-navy);background:var(--arp-gold);border-radius:50%;box-shadow:0 13px 28px rgba(0,0,0,.18);font-family:"Roboto Slab",Georgia,serif;font-size:18px;font-weight:800}#arptp-tax-planning .arp-plan-step h3{margin:0;color:var(--arp-white);font-family:"Roboto Slab",Georgia,serif;font-size:20px;font-weight:700;line-height:1.4}#arptp-tax-planning .arp-plan-step p{margin:12px 0 0;color:rgba(255,255,255,.73);font-size:13.5px;line-height:1.75}#arptp-tax-planning .arp-plan-review{position:relative;padding:clamp(75px,9vw,125px)0;background:radial-gradient(circle at 8% 20%,rgba(222,198,108,.13),transparent 27%),linear-gradient(180deg,var(--arp-paper),var(--arp-white))}#arptp-tax-planning .arp-plan-review-grid{display:grid;grid-template-columns:minmax(0,.82fr) minmax(0,1.18fr);gap:clamp(45px,7vw,85px);align-items:start}#arptp-tax-planning .arp-plan-review-heading{position:sticky;top:180px}#arptp-tax-planning .arp-plan-review-heading .arp-plan-copy{margin-top:25px}#arptp-tax-planning .arp-plan-review-panel{position:relative;padding:clamp(28px,4vw,43px);overflow:hidden;background:var(--arp-white);border:1px solid var(--arp-line);border-radius:var(--arp-radius);box-shadow:var(--arp-shadow)}#arptp-tax-planning .arp-plan-review-panel::before{content:"";position:absolute;top:0;right:0;left:0;height:5px;background:linear-gradient(90deg,var(--arp-gold-dark),var(--arp-gold),var(--arp-gold-dark))}#arptp-tax-planning .arp-plan-resource-copy h2,#arptp-tax-planning .arp-plan-review-panel h3{margin:0;color:var(--arp-navy);font-family:"Libre Baskerville",Georgia,serif;font-size:clamp(23px,3vw,31px);font-weight:700;line-height:1.4}#arptp-tax-planning .arp-plan-review-list{display:grid;gap:13px;margin:25px 0 0;padding:0;list-style:none}#arptp-tax-planning .arp-plan-review-list li{display:grid;grid-template-columns:auto 1fr;gap:13px;align-items:center;padding:15px 16px;color:var(--arp-muted);background:var(--arp-paper);border:1px solid var(--arp-line);border-radius:9px;font-size:14px;font-weight:600;line-height:1.65;transition:border-color .22s ease,transform .22s ease}#arptp-tax-planning .arp-plan-review-list li:hover{border-color:rgba(222,198,108,.75);transform:translateX(4px)}#arptp-tax-planning .arp-plan-review-icon{display:grid;place-items:center;width:34px;height:34px;color:var(--arp-navy);background:var(--arp-gold);border-radius:50%}#arptp-tax-planning .arp-plan-review-icon svg{width:18px;height:18px}#arptp-tax-planning .arp-plan-resource{position:relative;padding:clamp(65px,8vw,95px)0;background:var(--arp-white)}#arptp-tax-planning .arp-plan-resource-card{position:relative;display:grid;grid-template-columns:auto minmax(0,1fr) auto;gap:25px;align-items:center;padding:clamp(27px,4vw,42px);overflow:hidden;background:linear-gradient(155deg,var(--arp-paper),var(--arp-white));border:1px solid var(--arp-line);border-left:6px solid var(--arp-gold);border-radius:14px;box-shadow:var(--arp-shadow)}#arptp-tax-planning .arp-plan-resource-icon{display:grid;place-items:center;width:67px;height:67px;color:var(--arp-gold);background:var(--arp-navy);border-radius:50%}#arptp-tax-planning .arp-plan-resource-icon svg{width:31px;height:31px}#arptp-tax-planning .arp-plan-resource-copy h2{font-family:"Roboto Slab",Georgia,serif;font-size:clamp(21px,2.7vw,28px)}#arptp-tax-planning .arp-plan-resource-copy p{margin:8px 0 0;color:var(--arp-muted);font-size:14px;line-height:1.7}#arptp-tax-planning .arp-plan-disclaimer{padding:0 0 clamp(60px,8vw,90px);background:var(--arp-white)}#arptp-tax-planning .arp-plan-disclaimer-box{display:flex;align-items:flex-start;gap:14px;padding:20px 22px;color:var(--arp-muted);background:var(--arp-paper);border:1px solid var(--arp-line);border-left:5px solid var(--arp-gold-dark);border-radius:9px;font-size:12px;line-height:1.75}#arptp-tax-planning .arp-plan-disclaimer-box svg{width:24px;height:24px;flex:0 0 auto;color:var(--arp-gold-dark)}#arptp-tax-planning .arp-plan-disclaimer-box p{margin:0}#arptp-tax-planning .arp-plan-disclaimer-box strong{color:var(--arp-navy)}#arptp-tax-planning .arp-plan-final{position:relative;padding:clamp(70px,9vw,115px)0;overflow:hidden;color:var(--arp-white);background:linear-gradient(125deg,var(--arp-navy-dark),var(--arp-navy) 70%,var(--arp-navy-light))}#arptp-tax-planning .arp-plan-final::before{content:"";position:absolute;inset:0;pointer-events:none;background:repeating-linear-gradient(135deg,rgba(255,255,255,.023)0,rgba(255,255,255,.023) 1px,transparent 1px,transparent 17px)}#arptp-tax-planning .arp-plan-final-card{position:relative;display:grid;grid-template-columns:minmax(0,1fr) auto;gap:35px;align-items:center;padding:clamp(37px,5vw,60px);overflow:hidden;background:rgba(255,255,255,.065);border:1px solid rgba(222,198,108,.48);border-radius:var(--arp-radius);box-shadow:0 30px 80px rgba(0,0,0,.22);backdrop-filter:blur(8px)}#arptp-tax-planning .arp-plan-final-card::after{content:"";position:absolute;top:-130px;right:-115px;width:320px;height:320px;border:52px solid rgba(222,198,108,.07);border-radius:50%;pointer-events:none}#arptp-tax-planning .arp-plan-final-copy{position:relative;z-index:2}#arptp-tax-planning .arp-plan-final-copy h2{margin:0;color:var(--arp-white);font-family:"Libre Baskerville",Georgia,serif;font-size:clamp(29px,4vw,44px);font-weight:700;line-height:1.3}#arptp-tax-planning .arp-plan-final-copy p{max-width:730px;margin:15px 0 0;color:rgba(255,255,255,.77);font-size:16px;line-height:1.8}#arptp-tax-planning .arp-plan-final .arp-plan-actions{position:relative;z-index:3;justify-content:flex-end;margin-top:0}#arptp-tax-planning [data-arp-plan-reveal]{opacity:0;transform:translateY(24px);transition:opacity .72s ease,transform .72s ease}@media (max-width:1050px){#arptp-tax-planning .arp-plan-process-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:980px){#arptp-tax-planning .arp-plan-hero,#arptp-tax-planning .arp-plan-hero-grid{min-height:0}#arptp-tax-planning .arp-plan-final-card,#arptp-tax-planning .arp-plan-hero-grid,#arptp-tax-planning .arp-plan-review-grid{grid-template-columns:1fr}#arptp-tax-planning .arp-plan-review-heading{position:relative;top:auto}#arptp-tax-planning .arp-plan-final .arp-plan-actions{justify-content:flex-start}}@media (max-width:760px){#arptp-tax-planning .arp-plan-area-grid,#arptp-tax-planning .arp-plan-difference-grid{grid-template-columns:1fr}#arptp-tax-planning .arp-plan-area-card{min-height:0}#arptp-tax-planning .arp-plan-resource-card{grid-template-columns:1fr}#arptp-tax-planning .arp-plan-resource-icon{margin:0 auto}#arptp-tax-planning .arp-plan-resource-copy{text-align:center}#arptp-tax-planning .arp-plan-resource-card .arp-plan-button{width:100%}}@media (max-width:640px){#arptp-tax-planning .arp-plan-container{width:min(calc(100% - 28px),var(--arp-max))}#arptp-tax-planning .arp-plan-process-grid{grid-template-columns:1fr}#arptp-tax-planning .arp-plan-step{min-height:0}#arptp-tax-planning .arp-plan-visual{width:min(86vw,335px)}#arptp-tax-planning .arp-plan-actions{flex-direction:column}#arptp-tax-planning .arp-plan-button{width:100%}#arptp-tax-planning .arp-plan-disclaimer-box{display:grid}}@media (prefers-reduced-motion:reduce){#arptp-tax-planning *,#arptp-tax-planning ::after,#arptp-tax-planning ::before{scroll-behavior:auto!important;animation:none!important;transition:none!important}#arptp-tax-planning [data-arp-plan-reveal]{opacity:1;transform:none}}#arp-taxpro-footer-2026[data-arp-footer],#arp-taxpro-footer-2026[data-arp-footer] *{box-sizing:border-box}#arp-taxpro-footer-2026[data-arp-footer]{--arpf-blue:#153d73;--arpf-blue-dark:#0d2950;--arpf-gold:#c9a248;--arpf-text:#d9e3f2;--arpf-white:#ffffff;position:relative;z-index:1;width:100%;overflow:hidden;background:linear-gradient(180deg,var(--arpf-blue),var(--arpf-blue-dark));color:var(--arpf-text);font-family:Arial,Helvetica,sans-serif}#arp-taxpro-footer-2026[data-arp-footer] a{color:#fff;text-decoration:none;transition:color .2s ease,transform .2s ease,background-color .2s ease}#arp-taxpro-footer-2026[data-arp-footer] a:hover{color:var(--arpf-gold)}#arp-taxpro-footer-2026[data-arp-footer] a:focus-visible{outline:3px solid rgba(201,162,72,.5);outline-offset:4px;border-radius:4px}#arp-taxpro-footer-2026 .arpf-wrap{max-width:1200px;margin:0 auto;padding:50px 22px 26px}#arp-taxpro-footer-2026 .arpf-main{display:grid;grid-template-columns:300px 1fr;gap:42px;align-items:center;padding-bottom:32px;border-bottom:1px solid rgba(255,255,255,.14)}#arp-taxpro-footer-2026 .arpf-logo-box{text-align:center}#arp-taxpro-footer-2026 .arpf-logo{display:block;width:100%;max-width:260px;height:auto;margin:0 auto;padding:8px;border-radius:10px;background:#fff;box-shadow:0 12px 28px rgba(0,0,0,.22)}#arp-taxpro-footer-2026 .arpf-title{margin:0 0 8px;color:#fff;font-size:32px;font-weight:800;line-height:1.15}#arp-taxpro-footer-2026 .arpf-subtitle{margin:0 0 22px;color:var(--arpf-gold);font-size:18px;font-weight:700;line-height:1.4}#arp-taxpro-footer-2026 .arpf-info-grid{display:grid;grid-template-columns:repeat(2,minmax(220px,1fr));gap:16px}#arp-taxpro-footer-2026 .arpf-card{padding:18px;border:1px solid rgba(255,255,255,.12);border-radius:14px;background:rgba(255,255,255,.06)}#arp-taxpro-footer-2026 .arpf-card-title{margin:0 0 8px;color:#fff;font-size:16px;font-weight:800;line-height:1.3}#arp-taxpro-footer-2026 .arpf-card-text{margin:0;color:var(--arpf-text);font-size:15px;line-height:1.65}#arp-taxpro-footer-2026 .arpf-btn{display:inline-flex;align-items:center;justify-content:center;margin-top:12px;padding:12px 24px;border-radius:999px;background:linear-gradient(135deg,var(--arpf-gold),#ead184);color:var(--arpf-blue-dark)!important;font-size:15px;font-weight:800;text-decoration:none;box-shadow:0 10px 24px rgba(0,0,0,.22)}#arp-taxpro-footer-2026 .arpf-btn:hover{color:var(--arpf-blue-dark)!important;transform:translateY(-2px)}#arp-taxpro-footer-2026 .arpf-bottom{display:grid;grid-template-columns:1fr auto;gap:18px 28px;align-items:center;padding-top:22px;color:#d7deea;font-size:14px;line-height:1.6}#arp-taxpro-footer-2026 .arpf-bottom strong,#arp-taxpro-footer-2026 .arpf-credit a:hover{color:#fff}#arp-taxpro-footer-2026 .arpf-legal{display:flex;justify-content:flex-end;flex-wrap:wrap;gap:8px 0;margin:0;padding:0;list-style:none}#arp-taxpro-footer-2026 .arpf-legal li{display:flex;align-items:center}#arp-taxpro-footer-2026 .arpf-legal li:not(:last-child)::after{content:"";width:1px;height:13px;margin:0 13px;background:rgba(255,255,255,.28)}#arp-taxpro-footer-2026 .arpf-legal a{font-size:13px;font-weight:700}#arp-taxpro-footer-2026 .arpf-credit{grid-column:1/-1;padding-top:17px;border-top:1px solid rgba(255,255,255,.1);text-align:center;font-size:13px;letter-spacing:.02em}#arp-taxpro-footer-2026 .arpf-credit a{color:var(--arpf-gold);font-weight:800}@media (max-width:900px){#arp-taxpro-footer-2026 .arpf-main{grid-template-columns:1fr;text-align:center}#arp-taxpro-footer-2026 .arpf-info-grid{grid-template-columns:1fr}#arp-taxpro-footer-2026 .arpf-bottom{grid-template-columns:1fr;text-align:center}#arp-taxpro-footer-2026 .arpf-legal{justify-content:center}#arp-taxpro-footer-2026 .arpf-title{font-size:28px}}@media (max-width:560px){#arp-taxpro-footer-2026 .arpf-wrap{padding:42px 16px 22px}#arp-taxpro-footer-2026 .arpf-legal{flex-direction:column;align-items:center;gap:8px}#arp-taxpro-footer-2026 .arpf-legal li:not(:last-child)::after{display:none}}@media (prefers-reduced-motion:reduce){#arp-taxpro-footer-2026[data-arp-footer] a{transition:none!important}}