.sfo-page{color:var(--navy)}.sfo-page p,.sfo-page li{color:var(--muted);line-height:1.76}.sfo-page h1{letter-spacing:-.04em;font-size:clamp(2.45rem,4.25vw,4.15rem);line-height:1.09}.sfo-page h2{letter-spacing:-.027em;font-size:clamp(1.75rem,2.7vw,2.65rem);line-height:1.19}.sfo-page h3{margin:0 0 12px;font-size:1.17rem;line-height:1.4}.sfo-page a:focus-visible,.sfo-page summary:focus-visible{outline-offset:4px;outline:3px solid #0db9c7}.sfo-hero{background:#e9f2f4;padding:26px 0 58px}.sfo-hero .breadcrumbs{color:#536a78;flex-wrap:wrap;align-items:center;gap:11px;margin-bottom:35px;font-size:.84rem;display:flex}.sfo-hero .breadcrumbs a{color:#37556a}.sfo-hero-grid{grid-template-columns:minmax(0,1.05fr) minmax(0,1fr);align-items:stretch;gap:48px;display:grid}.sfo-hero-copy{flex-direction:column;justify-content:center;padding:22px 0;display:flex}.sfo-hero-copy .eyebrow{color:#087b8a}.sfo-hero-copy h1{max-width:700px;margin:9px 0 20px}.sfo-hero-copy p{max-width:680px}.sfo-lead{margin:0 0 15px;font-size:clamp(1.13rem,1.5vw,1.35rem);font-weight:650;color:#203f53!important;line-height:1.53!important}.sfo-actions{flex-wrap:wrap;align-items:center;gap:23px;margin-top:20px;display:flex}.sfo-text-link{color:#0a6879;font-weight:700}.sfo-hero-photo{background:#0b344b;flex-direction:column;margin:0;display:flex;box-shadow:0 17px 40px #11394d1b}.sfo-hero-photo img{object-fit:cover;object-position:center 44%;flex:1;width:100%;height:100%;min-height:440px;max-height:620px;display:block}.sfo-hero-photo figcaption{color:#e8f3f6;padding:19px 24px;font-size:.86rem;line-height:1.6}.sfo-intro-grid{grid-template-columns:.75fr 1fr;align-items:start;gap:85px;display:grid}.sfo-intro-grid p:first-child{margin-top:0}.sfo-section-lead{max-width:830px;margin-bottom:34px}.sfo-services{grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;display:grid}.sfo-services article{background:#fff;border:1px solid #d4e3e8;border-top:3px solid #13adbd;padding:26px 25px}.sfo-services article p{margin-bottom:0;font-size:.94rem}.sfo-number{color:#087d8d;letter-spacing:.1em;margin-bottom:18px;font-size:.83rem;font-weight:700;display:block}.sfo-report-head{max-width:900px;margin-bottom:30px}.sfo-report-head p:last-child{margin-bottom:0}.sfo-report-grid{grid-template-columns:minmax(0,1.07fr) minmax(0,.93fr);align-items:stretch;gap:45px;display:grid}.sfo-report-copy{border-top:1px solid #d2e3e8;border-bottom:1px solid #d2e3e8;align-items:center;display:flex}.sfo-report-copy ul{margin:14px 0;padding-left:20px}.sfo-report-copy li{margin-bottom:12px}.sfo-report-foot{max-width:900px;margin:26px 0 0}.sfo-report-photo{background:#edf4f6;flex-direction:column;margin:0;display:flex}.sfo-report-photo img{object-fit:cover;flex:1;width:100%;height:100%;min-height:0;display:block}.sfo-report-photo figcaption{color:#2d5163;border-top:3px solid #11a8b7;padding:20px 24px;font-size:.88rem;line-height:1.6}.sfo-decisions{background:#0b3048}.sfo-decisions h2,.sfo-decisions h3{color:#fff}.sfo-decisions p{color:#d4e5eb}.sfo-decisions .eyebrow{color:#6de1e8}.sfo-decision-grid{grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin:37px 0;display:grid}.sfo-decision-grid article{border-top:2px solid #62d4df;padding:24px 8px 0 0}.sfo-decision-grid article span{color:#72e5ed;margin-bottom:19px;font-weight:700;display:block}.sfo-decision-grid article p{margin-bottom:0}.sfo-decision-note{border-left:3px solid #73dce5;max-width:900px;margin:0;padding-left:20px}.sfo-tax-grid{grid-template-columns:1.12fr .88fr;align-items:start;gap:58px;display:grid}.sfo-tax-grid aside{background:#fff;border:1px solid #cfe0e6;padding:30px 33px}.sfo-tax-grid aside h3{margin-bottom:18px}.sfo-tax-grid aside ul{margin:0;padding-left:21px}.sfo-tax-grid aside li{margin-bottom:11px}.sfo-steps{grid-template-columns:repeat(4,minmax(0,1fr));gap:23px;margin-top:37px;display:grid}.sfo-steps article{border-top:2px solid #0b99aa;padding-top:21px}.sfo-steps span{color:#087a89;background:#e2f3f5;border-radius:50%;place-items:center;width:39px;height:39px;margin-bottom:20px;font-weight:700;display:grid}.sfo-steps p{font-size:.94rem}.sfo-privacy{background:#edf5f7;border-left:3px solid #10a7b7;max-width:990px;margin-top:32px;padding:18px 24px}.sfo-faqs{border-top:1px solid #cadde3;max-width:1050px;margin-top:34px}.sfo-faqs details{border-bottom:1px solid #cadde3}.sfo-faqs summary{cursor:pointer;grid-template-columns:33px minmax(0,1fr) 23px;align-items:center;gap:17px;min-height:75px;padding:17px 10px;list-style:none;display:grid}.sfo-faqs summary::-webkit-details-marker{display:none}.sfo-faqs summary span{color:#087d8d;font-size:.79rem;font-weight:700}.sfo-faqs summary strong{color:#12354c;font-size:1.02rem;line-height:1.48}.sfo-faqs summary b{color:#087d8d;font-size:1.35rem;font-weight:400}.sfo-faqs details[open] summary b{transform:rotate(45deg)}.sfo-faqs details[open],.sfo-faqs summary:hover{background:#edf5f7}.sfo-faqs details p{margin:0;padding:0 50px 23px 60px;font-size:.95rem}.sfo-related-grid{grid-template-columns:repeat(4,minmax(0,1fr));gap:20px;margin-top:32px;display:grid}.sfo-related-grid a{background:#f0f6f8;border-top:3px solid #12aab9;flex-direction:column;gap:12px;padding:23px 20px 25px;text-decoration:none;display:flex}.sfo-related-grid a:hover{background:#dff0f3}.sfo-related-grid strong{color:#12354c}.sfo-related-grid span{color:#365c6e;font-size:.89rem;line-height:1.6}.sfo-sources{margin-top:25px;font-size:.86rem}.sfo-cta{background:#0a2e46}.sfo-cta-grid{grid-template-columns:1fr .82fr;align-items:center;gap:60px;display:grid}.sfo-cta .eyebrow{color:#73dfe9}.sfo-cta h2{color:#fff;margin-bottom:0}.sfo-cta p{color:#d4e7ed}.sfo-cta .button{margin-top:14px}@media (width<=1050px){.sfo-hero-grid{gap:28px}.sfo-services{grid-template-columns:repeat(2,minmax(0,1fr))}.sfo-intro-grid,.sfo-report-grid,.sfo-tax-grid{gap:32px}.sfo-related-grid,.sfo-steps{grid-template-columns:repeat(2,minmax(0,1fr))}}@media (width<=760px){.sfo-hero{padding:22px 0 38px}.sfo-hero .breadcrumbs{margin-bottom:23px}.sfo-hero-grid,.sfo-intro-grid,.sfo-report-grid,.sfo-tax-grid,.sfo-decision-grid,.sfo-cta-grid{grid-template-columns:1fr}.sfo-hero-copy{padding:2px 0}.sfo-hero-copy h1{font-size:clamp(2.1rem,9vw,3rem)}.sfo-hero-photo img{aspect-ratio:3/2;height:auto;min-height:0;max-height:none}.sfo-services{grid-template-columns:1fr}.sfo-report-photo img{aspect-ratio:3/2;height:auto}.sfo-report-copy{border:0}.sfo-report-copy ul{margin:0}.sfo-decisions .sfo-section-lead{margin-bottom:0}.sfo-decision-grid{gap:8px}.sfo-steps{gap:20px}.sfo-related-grid{gap:12px}.sfo-cta-grid{gap:20px}.sfo-faqs summary{grid-template-columns:26px minmax(0,1fr) 19px;gap:10px}.sfo-faqs summary strong{font-size:.96rem}.sfo-faqs details p{padding:0 18px 21px 45px}}@media (width<=520px){.sfo-steps,.sfo-related-grid{grid-template-columns:1fr}.sfo-steps{gap:13px}.sfo-related-grid a{min-height:0}.sfo-tax-grid aside{padding:23px}.sfo-hero-photo figcaption{padding:16px 19px}.sfo-page h2{font-size:1.8rem}}
