a.skip-link{position:absolute;left:-999px;top:.5rem;background:#f2f2f2;color:#080808;padding:.55rem .75rem;border:2px solid #2060ff;z-index:9999;text-decoration:none;font-weight:bold}a.skip-link:focus{left:.5rem}
a:focus-visible{outline:2px solid #4d8aff;outline-offset:3px}

:root{
  --bg:#E9EDED; --paper:#FFFFFF; --ink:#1A1A1A; --muted:#5A6B70;
  --teal:#1F4E5F; --teal-bright:#2E7186; --rule:#DCE4E4;
  --amber-bg:#FBF4E3; --amber-bd:#E4C277; --amber-ink:#5E4A0F;
  --serif:"Palatino Linotype","Book Antiqua",Palatino,"Iowan Old Style",Georgia,serif;
  --sans:system-ui,-apple-system,"Segoe UI",Roboto,Helvetica,Arial,sans-serif;
  --measure:39rem;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--bg);color:var(--ink);
  font-family:var(--serif);font-size:18px;line-height:1.72;-webkit-font-smoothing:antialiased;
  padding:2.5rem 1rem;}
.sheet{max-width:47rem;margin:0 auto;background:var(--paper);border-radius:4px;overflow:hidden;
  box-shadow:0 1px 2px rgba(16,38,43,.10),0 14px 44px rgba(16,38,43,.07);}

/* hero */
.hero{position:relative;overflow:hidden;padding:3.6rem 2.4rem 2.3rem;text-align:center;
  border-bottom:1px solid var(--rule);}
.rings{position:absolute;left:50%;top:-26%;transform:translateX(-50%);
  width:128%;max-width:780px;opacity:.07;pointer-events:none;}
.hero > *{position:relative}
.eyebrow{font-family:var(--sans);font-size:.72rem;letter-spacing:.2em;text-transform:uppercase;
  color:var(--teal);font-weight:600;margin:0 0 1.3rem;}
.hero-mark{width:58px;height:58px;display:block;margin:0 auto 1rem;}
h1{font-family:var(--serif);font-weight:700;color:var(--ink);
  font-size:clamp(1.95rem,5.2vw,2.75rem);line-height:1.1;letter-spacing:-.012em;
  margin:.25rem auto .45rem;max-width:17ch;}
.deck{font-size:clamp(1.06rem,2.5vw,1.28rem);color:var(--teal);margin:.35rem auto .85rem;}
.kicker{font-style:italic;color:var(--muted);font-size:1.02rem;max-width:33rem;margin:0 auto;line-height:1.6;}

/* body */
.body-pad{padding:2.3rem 2.4rem 3.2rem;}
.status{background:var(--amber-bg);border:1px solid var(--amber-bd);border-radius:8px;
  padding:1rem 1.2rem;margin:0 auto 2.4rem;max-width:var(--measure);
  font-family:var(--sans);font-size:.9rem;line-height:1.6;color:var(--amber-ink);}
.status b{font-weight:700;color:#4a3a09;}
.content{max-width:var(--measure);margin:0 auto;}
.content p{margin:0 0 1.18rem;}
.caption{font-family:var(--sans);font-size:.82rem;color:var(--muted);margin-top:-.4rem;}
.lead-in{margin-bottom:.5rem !important;}

h2{font-family:var(--serif);font-weight:700;color:var(--teal);
  font-size:clamp(1.42rem,3.3vw,1.72rem);line-height:1.2;letter-spacing:-.01em;
  margin:2.7rem 0 .9rem;padding-top:1.5rem;border-top:1px solid var(--rule);}
.content > h2:first-child{border-top:none;padding-top:0;margin-top:.4rem;}
h3{font-family:var(--sans);font-weight:600;color:var(--ink);font-size:1.0rem;
  letter-spacing:.005em;margin:1.9rem 0 .55rem;}

ul,ol{margin:0 0 1.18rem;padding-left:1.35rem;}
li{margin:0 0 .5rem;padding-left:.15rem;}
li::marker{color:var(--teal);}
strong{font-weight:700;}

a{color:var(--teal-bright);text-decoration:underline;text-underline-offset:2px;
  text-decoration-thickness:.6px;text-decoration-color:rgba(46,113,134,.42);}
a:hover{text-decoration-color:var(--teal-bright);}
a:focus-visible{outline:2px solid var(--teal-bright);outline-offset:2px;border-radius:2px;}

/* tables */
.table-wrap{overflow-x:auto;margin:0 0 1.35rem;border:1px solid var(--rule);border-radius:8px;
  -webkit-overflow-scrolling:touch;}
table{border-collapse:collapse;width:100%;min-width:33rem;font-family:var(--sans);font-size:.9rem;}
thead th{background:var(--teal);color:#fff;text-align:left;font-weight:600;
  padding:.62rem .85rem;font-size:.8rem;letter-spacing:.02em;}
tbody td{padding:.58rem .85rem;border-top:1px solid var(--rule);vertical-align:top;}
tbody tr:nth-child(even){background:#F5F8F8;}
table strong{font-weight:600;}
td a{word-break:break-word;}
colgroup{display:none;}

/* footnotes */
.footnote-ref{text-decoration:none;}
.footnote-ref sup{font-family:var(--sans);font-size:.68em;font-weight:700;color:var(--teal-bright);padding:0 .04em;}
#footnotes{margin:3.2rem auto 0;max-width:var(--measure);border-top:2px solid var(--teal);padding-top:1.05rem;}
#footnotes::before{content:"Sources \0026 notes";display:block;font-family:var(--sans);
  font-size:.73rem;letter-spacing:.17em;text-transform:uppercase;color:var(--teal);font-weight:600;margin-bottom:.85rem;}
#footnotes ol{padding-left:1.45rem;}
#footnotes li{font-family:var(--sans);font-size:.81rem;line-height:1.56;color:var(--muted);margin-bottom:.7rem;}
#footnotes li p{margin:0;}
#footnotes a{color:var(--teal-bright);word-break:break-word;}
.footnote-back{text-decoration:none;margin-left:.3rem;}
#footnotes li:target{background:#FBF4E3;border-radius:4px;box-shadow:0 0 0 7px #FBF4E3;}

/* footer */
.foot{max-width:var(--measure);margin:3rem auto 0;padding-top:1.4rem;border-top:1px solid var(--rule);
  font-family:var(--sans);font-size:.79rem;line-height:1.58;color:var(--muted);}
.foot .mark{width:25px;height:25px;display:block;margin-bottom:.55rem;opacity:.85;}

@media (max-width:620px){
  body{font-size:16.5px;padding:1.25rem .65rem;}
  .hero{padding:2.7rem 1.35rem 1.9rem;}
  .body-pad{padding:1.7rem 1.35rem 2.3rem;}
  table{min-width:30rem;}
}


/* PDF download buttons — Uiverse-style by andrew-demchenk0, adapted for The Long Return.
   Applied only to local PDF action buttons so general navigation buttons keep the main site style. */
.pdf-download-button {
  --pdf-button-width: 170px;
  position: relative;
  width: var(--pdf-button-width);
  height: 40px;
  cursor: pointer;
  display: inline-flex;
  align-items: center;
  border: 1px solid #17795E;
  background-color: #209978;
  overflow: hidden;
  text-decoration: none;
  vertical-align: middle;
  margin: 0.25rem 0.7rem 0.35rem 0;
  box-sizing: border-box;
  -webkit-tap-highlight-color: rgba(0, 0, 0, 0);
}
.pdf-download-button,
.pdf-download-button .button__icon,
.pdf-download-button .button__text { transition: all 0.3s; }
.pdf-download-button .button__text {
  transform: translateX(18px);
  color: #fff;
  font-weight: 700;
  font-family: Inter, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  font-size: 0.78rem;
  letter-spacing: 0.02em;
  line-height: 1;
  white-space: nowrap;
}
.pdf-download-button .button__icon {
  position: absolute;
  transform: translateX(calc(var(--pdf-button-width) - 41px));
  height: 100%;
  width: 39px;
  background-color: #17795E;
  display: flex;
  align-items: center;
  justify-content: center;
}
.pdf-download-button .svg {
  width: 20px;
  height: 20px;
  fill: #fff;
  flex: 0 0 auto;
}
.pdf-download-button:hover,
.pdf-download-button:focus-visible { background: #17795E; }
.pdf-download-button:hover .button__text,
.pdf-download-button:focus-visible .button__text { color: transparent; }
.pdf-download-button:hover .button__icon,
.pdf-download-button:focus-visible .button__icon {
  width: calc(var(--pdf-button-width) - 2px);
  transform: translateX(0);
}
.pdf-download-button:active .button__icon { background-color: #146c54; }
.pdf-download-button:active { border: 1px solid #146c54; }
.pdf-download-button:focus-visible {
  outline: 2px solid #f2f2f2;
  outline-offset: 3px;
}
@media (max-width: 520px) {
  .pdf-download-button { --pdf-button-width: 100%; max-width: 18rem; }
}
@media (prefers-reduced-motion: reduce) {
  .pdf-download-button,
  .pdf-download-button .button__icon,
  .pdf-download-button .button__text { transition: none !important; }
}
@media print {
  .pdf-download-button {
    display: inline !important;
    width: auto !important;
    height: auto !important;
    border: 0 !important;
    background: transparent !important;
    color: #000 !important;
    overflow: visible !important;
    margin: 0 !important;
  }
  .pdf-download-button .button__icon { display: none !important; }
  .pdf-download-button .button__text {
    color: #000 !important;
    transform: none !important;
    font: inherit !important;
  }
}


/* Compact Long Return house-color button override */
.lp,
.button,
.button-link {
  all: unset;
  cursor: pointer;
  -webkit-tap-highlight-color: rgba(0,0,0,0);
  position: relative;
  display: inline-flex !important;
  width: auto !important;
  max-width: 100% !important;
  border-radius: 999px !important;
  background: linear-gradient(135deg, rgba(6,12,28,.98), rgba(14,38,88,.98)) !important;
  border: 1px solid rgba(77,138,255,.55) !important;
  box-shadow: 0 0 0 1px rgba(255,255,255,.035) inset, 0 .35rem .95rem rgba(0,0,0,.28) !important;
  margin: .22rem .38rem .3rem 0 !important;
  vertical-align: middle !important;
  text-decoration: none !important;
  touch-action: manipulation !important;
  overflow: visible !important;
}
.lp::after,
.button::after,
.button-link::after { display: none !important; content: none !important; }
.lp .button-outer,
.button .button-outer,
.button-link .button-outer {
  display: block !important;
  width: 100% !important;
  border-radius: inherit !important;
  box-shadow: none !important;
  transition: transform 180ms ease, box-shadow 180ms ease !important;
}
.lp .button-inner,
.button .button-inner,
.button-link .button-inner {
  display: block !important;
  border-radius: inherit !important;
  padding: .48rem .76rem !important;
  min-height: 0 !important;
  background: linear-gradient(135deg, rgba(14,35,82,.98), rgba(20,77,164,.94)) !important;
  border: 1px solid rgba(156,198,255,.20) !important;
  box-shadow: inset 0 1px 0 rgba(255,255,255,.12), inset 0 -1px 0 rgba(0,0,0,.36) !important;
  clip-path: none !important;
  overflow: hidden !important;
  transition: transform 180ms ease, background 180ms ease, box-shadow 180ms ease !important;
}
.lp .button-inner span,
.button .button-inner span,
.button-link .button-inner span {
  color: #e7edf8 !important;
  background-image: none !important;
  -webkit-background-clip: initial !important;
  background-clip: initial !important;
  font-size: .66rem !important;
  line-height: 1.1 !important;
  font-weight: 750 !important;
  letter-spacing: .075em !important;
  text-transform: uppercase !important;
  text-shadow: none !important;
  transform: none !important;
  white-space: nowrap !important;
}
.lp:hover,
.lp:focus-visible,
.button:hover,
.button:focus-visible,
.button-link:hover,
.button-link:focus-visible {
  border-color: rgba(156,198,255,.85) !important;
  box-shadow: 0 0 0 1px rgba(156,198,255,.2) inset, 0 0 16px rgba(77,138,255,.30) !important;
}
.lp:hover .button-inner,
.lp:focus-visible .button-inner,
.button:hover .button-inner,
.button:focus-visible .button-inner,
.button-link:hover .button-inner,
.button-link:focus-visible .button-inner {
  background: linear-gradient(135deg, rgba(20,77,164,.98), rgba(32,96,255,.90)) !important;
  clip-path: none !important;
  transform: translateY(-1px) !important;
  box-shadow: inset 0 1px 0 rgba(255,255,255,.18), inset 0 -1px 0 rgba(0,0,0,.32), 0 0 12px rgba(77,138,255,.24) !important;
}
.lp:hover .button-inner span,
.lp:focus-visible .button-inner span,
.button:hover .button-inner span,
.button:focus-visible .button-inner span,
.button-link:hover .button-inner span,
.button-link:focus-visible .button-inner span { transform: none !important; color:#ffffff !important; }
.lp:active .button-inner,
.button:active .button-inner,
.button-link:active .button-inner { transform: translateY(0) scale(.985) !important; }
.lp:focus-visible,
.button:focus-visible,
.button-link:focus-visible,
.pdf-download-button:focus-visible {
  outline: 2px solid #9cc6ff !important;
  outline-offset: 3px !important;
}
.pdf-download-button {
  --pdf-button-width: 142px !important;
  position: relative !important;
  width: var(--pdf-button-width) !important;
  height: 34px !important;
  cursor: pointer !important;
  display: inline-flex !important;
  align-items: center !important;
  border: 1px solid rgba(77,138,255,.62) !important;
  border-radius: 999px !important;
  background: linear-gradient(135deg, rgba(8,18,42,.98), rgba(14,45,112,.96)) !important;
  box-shadow: 0 .32rem .85rem rgba(0,0,0,.26), inset 0 1px 0 rgba(255,255,255,.09) !important;
  overflow: hidden !important;
  text-decoration: none !important;
  vertical-align: middle !important;
  margin: .22rem .42rem .3rem 0 !important;
  box-sizing: border-box !important;
}
.pdf-download-button,
.pdf-download-button .button__icon,
.pdf-download-button .button__text { transition: all 220ms ease !important; }
.pdf-download-button .button__text {
  transform: translateX(14px) !important;
  color: #e7edf8 !important;
  font-weight: 750 !important;
  font-family: Inter, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif !important;
  font-size: .64rem !important;
  letter-spacing: .07em !important;
  text-transform: uppercase !important;
  line-height: 1 !important;
  white-space: nowrap !important;
}
.pdf-download-button .button__icon {
  position: absolute !important;
  transform: translateX(calc(var(--pdf-button-width) - 34px)) !important;
  height: 100% !important;
  width: 34px !important;
  background: rgba(32,96,255,.88) !important;
  border-left: 1px solid rgba(156,198,255,.28) !important;
  display: flex !important;
  align-items: center !important;
  justify-content: center !important;
}
.pdf-download-button .svg { width: 16px !important; height: 16px !important; fill: #ffffff !important; flex: 0 0 auto !important; }
.pdf-download-button:hover,
.pdf-download-button:focus-visible {
  background: linear-gradient(135deg, rgba(14,45,112,.98), rgba(32,96,255,.92)) !important;
  border-color: rgba(156,198,255,.88) !important;
  box-shadow: 0 0 16px rgba(77,138,255,.30), inset 0 1px 0 rgba(255,255,255,.13) !important;
}
.pdf-download-button:hover .button__text,
.pdf-download-button:focus-visible .button__text { color: transparent !important; }
.pdf-download-button:hover .button__icon,
.pdf-download-button:focus-visible .button__icon {
  width: calc(var(--pdf-button-width) - 2px) !important;
  transform: translateX(0) !important;
  background: rgba(32,96,255,.95) !important;
  border-left: 0 !important;
}
.pdf-download-button:active { border-color: rgba(156,198,255,.95) !important; transform: scale(.985) !important; }
.pdf-download-button:active .button__icon { background: rgba(18,70,168,.95) !important; }
@media (max-width: 640px) {
  .lp, .button, .button-link { width: auto !important; max-width: 100% !important; text-align: center !important; }
  .pdf-download-button { --pdf-button-width: 142px !important; max-width: 100% !important; }
}
@media (prefers-reduced-motion: reduce) {
  .lp, .button, .button-link, .pdf-download-button,
  .lp *, .button *, .button-link *, .pdf-download-button * { transition: none !important; transform: none !important; }
}
@media print {
  .lp, .button, .button-link, .pdf-download-button { display: none !important; }
}



/* PDF download button legibility repair — compact house-color style, no text overlap */
.pdf-download-button {
  --pdf-button-width: 178px !important;
  position: relative !important;
  width: var(--pdf-button-width) !important;
  min-width: var(--pdf-button-width) !important;
  max-width: 100% !important;
  height: 36px !important;
  cursor: pointer !important;
  display: inline-flex !important;
  align-items: center !important;
  justify-content: flex-start !important;
  border: 1px solid rgba(77, 138, 255, 0.95) !important;
  border-radius: 999px !important;
  background: linear-gradient(135deg, rgba(8, 22, 63, 0.98), rgba(17, 54, 135, 0.98)) !important;
  overflow: hidden !important;
  text-decoration: none !important;
  box-shadow: 0 0 0 1px rgba(77,138,255,.18) inset, 0 .35rem .9rem rgba(0,0,0,.28) !important;
  vertical-align: middle !important;
}
.pdf-download-button,
.pdf-download-button .button__icon,
.pdf-download-button .button__text { transition: all 220ms ease !important; }
.pdf-download-button .button__text {
  position: relative !important;
  z-index: 2 !important;
  display: block !important;
  width: calc(100% - 42px) !important;
  max-width: calc(100% - 42px) !important;
  padding: 0 0.25rem 0 0.85rem !important;
  transform: none !important;
  color: #f2f2f2 !important;
  font-family: Inter, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif !important;
  font-size: 0.70rem !important;
  line-height: 1 !important;
  letter-spacing: 0.085em !important;
  font-weight: 800 !important;
  text-transform: uppercase !important;
  white-space: nowrap !important;
  overflow: visible !important;
  text-align: left !important;
}
.pdf-download-button .button__icon {
  position: absolute !important;
  z-index: 3 !important;
  right: 0 !important;
  top: 0 !important;
  transform: none !important;
  height: 100% !important;
  width: 40px !important;
  background: linear-gradient(135deg, rgba(32,96,255,.96), rgba(77,138,255,.96)) !important;
  border-left: 1px solid rgba(156,198,255,.45) !important;
  display: flex !important;
  align-items: center !important;
  justify-content: center !important;
}
.pdf-download-button .svg,
.pdf-download-button svg {
  width: 17px !important;
  height: 17px !important;
  fill: #ffffff !important;
  flex: 0 0 auto !important;
}
.pdf-download-button:hover {
  background: linear-gradient(135deg, rgba(9, 29, 83, 1), rgba(20, 69, 168, 1)) !important;
  border-color: rgba(156,198,255,.95) !important;
}
.pdf-download-button:hover .button__text { color: transparent !important; }
.pdf-download-button:hover .button__icon {
  width: 100% !important;
  border-left-color: transparent !important;
}
.pdf-download-button:focus-visible {
  outline: 3px solid rgba(156,198,255,.75) !important;
  outline-offset: 3px !important;
}
.pdf-download-button:focus-visible .button__text { color: #f2f2f2 !important; }
.pdf-download-button:focus-visible .button__icon { width: 40px !important; border-left-color: rgba(156,198,255,.45) !important; }
.pdf-download-button:active { transform: scale(.985) !important; }
@media (max-width: 520px) {
  .pdf-download-button { --pdf-button-width: 168px !important; height: 35px !important; }
  .pdf-download-button .button__text { font-size: .66rem !important; letter-spacing: .075em !important; padding-left: .75rem !important; }
  .pdf-download-button .button__icon { width: 38px !important; }
  .pdf-download-button:focus-visible .button__icon { width: 38px !important; }
}
@media (prefers-reduced-motion: reduce) {
  .pdf-download-button,
  .pdf-download-button *,
  .pdf-download-button .button__icon,
  .pdf-download-button .button__text { transition: none !important; }
}
@media print {
  .pdf-download-button { display: none !important; }
}