:root{--page:#f8f6f1;--surface:#fff;--surface-blue:#eef6ff;--surface-warm:#fff7e8;--ink:#142131;--muted:#536273;--quiet:#6f7c8b;--line:#d5dde5;--line-strong:#aebbc7;--blue:#165ca8;--blue-dark:#0f437b;--navy:#12304d;--green:#187052;--orange:#a94f17;--focus:#ef8e22;--ui:"Geist", Arial, Helvetica, sans-serif;--mono:"Geist Mono", "SFMono-Regular", Consolas, monospace}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--page);color:var(--ink);font-family:var(--ui);text-rendering:optimizelegibility;margin:0;font-size:18px;line-height:1.6;overflow-x:hidden}button,input{font:inherit}a{color:var(--blue)}button,a{-webkit-tap-highlight-color:transparent}button:focus-visible,a:focus-visible,input:focus-visible,summary:focus-visible{outline-offset:3px;outline:4px solid #ef8e2275}.skip-link{z-index:1000;background:var(--ink);color:#fff;border-radius:8px;padding:12px 16px;font-weight:750;text-decoration:none;position:fixed;top:10px;left:10px;transform:translateY(-160%)}.skip-link:focus{transform:translateY(0)}.atlas-site{min-height:100vh}.atlas-masthead{z-index:100;border-bottom:1px solid var(--line);-webkit-backdrop-filter:blur(12px);backdrop-filter:blur(12px);background:#fffffff7;min-height:82px;position:sticky;top:0}.masthead-inner{align-items:center;gap:30px;width:min(100% - 48px,1180px);min-height:82px;margin:0 auto;display:flex}.atlas-wordmark{min-width:238px;color:var(--ink);letter-spacing:-.025em;align-items:center;gap:12px;font-size:20px;font-weight:800;line-height:1.05;text-decoration:none;display:inline-flex}.atlas-wordmark>span:last-child{display:grid}.atlas-wordmark small{color:var(--muted);letter-spacing:.08em;text-transform:uppercase;margin-bottom:4px;font-size:10px;font-weight:750}.atlas-wordmark-mark{background:var(--navy);color:#fff;letter-spacing:.04em;border-radius:10px;flex:0 0 44px;place-items:center;width:44px;height:44px;font-size:13px;font-weight:850;display:grid}.masthead-nav{flex:auto;align-items:center;gap:22px;display:flex}.masthead-nav a{color:#33465a;align-items:center;min-height:44px;font-size:15px;font-weight:700;text-decoration:none;display:inline-flex}.masthead-nav a:hover{color:var(--blue);text-underline-offset:5px;text-decoration:underline}.atlas-search{flex:0 350px;margin-left:auto;position:relative}.atlas-search>label{clip:rect(0 0 0 0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}.atlas-search-field{align-items:center;display:flex;position:relative}.atlas-search-field input{border:2px solid var(--line-strong);width:100%;height:48px;color:var(--ink);background:#fff;border-radius:10px;padding:0 50px 0 45px;font-size:16px}.atlas-search-field input::placeholder{color:#657486;opacity:1}.atlas-search-field input:focus{border-color:var(--blue);outline-offset:0;outline:3px solid #165ca829}.search-mark{z-index:1;pointer-events:none;border:2px solid #536579;border-radius:50%;width:16px;height:16px;position:absolute;left:16px}.search-mark:after{transform-origin:0;content:"";background:#536579;width:7px;height:2px;position:absolute;bottom:-4px;right:-6px;transform:rotate(45deg)}.atlas-search kbd{color:var(--quiet);font-family:var(--ui);font-size:11px;position:absolute;right:12px}.atlas-search-results{z-index:150;border:1px solid var(--line-strong);background:#fff;border-radius:12px;position:absolute;top:calc(100% + 8px);left:0;right:0;overflow:hidden;box-shadow:0 18px 45px #1421312e}.atlas-search-results a{border-bottom:1px solid var(--line);min-height:72px;color:var(--ink);align-content:center;padding:12px 16px;text-decoration:none;display:grid}.atlas-search-results a:last-child{border-bottom:0}.atlas-search-results a:hover{background:var(--surface-blue)}.atlas-search-results strong{font-size:15px;line-height:1.35}.atlas-search-results span{color:var(--muted);font-family:var(--mono);margin-top:3px;font-size:11px}.atlas-search-results p{color:var(--muted);margin:0;padding:18px;font-size:14px}.home-hero{grid-template-columns:minmax(0,1fr) 350px;align-items:center;gap:80px;width:min(100% - 48px,1120px);margin:0 auto;padding:92px 0 82px;display:grid}.hero-overline,.home-section-heading>span,.method-section>header>span,.section-kicker,.guide-label{color:var(--blue);letter-spacing:.08em;text-transform:uppercase;margin-bottom:12px;font-size:13px;font-weight:800;display:block}.home-hero h1{letter-spacing:-.055em;max-width:760px;margin:0;font-size:clamp(48px,6vw,72px);font-weight:820;line-height:1.02}.home-hero-copy>p{color:#405267;max-width:700px;margin:26px 0 0;font-size:22px;line-height:1.55}.primary-action{background:var(--blue);color:#fff;border-radius:10px;justify-content:center;align-items:center;gap:14px;min-height:54px;margin-top:34px;padding:0 22px;font-size:17px;font-weight:800;text-decoration:none;display:inline-flex}.primary-action:hover{background:var(--blue-dark)}.hero-help{background:var(--surface-blue);border:1px solid #b7cce2;border-radius:16px;padding:30px;box-shadow:0 14px 40px #12304d14}.hero-help>strong{color:var(--navy);font-size:20px;line-height:1.35;display:block}.hero-help ul{margin:20px 0 0;padding:0;list-style:none}.hero-help li{color:#344a60;margin-top:14px;padding-left:30px;font-size:16px;line-height:1.45;position:relative}.hero-help li:before{color:var(--green);content:"✓";font-weight:900;position:absolute;top:0;left:0}.topic-section{border-top:1px solid var(--line);background:#fff;padding:82px max(24px,50vw - 560px) 94px;scroll-margin-top:82px}.home-section-heading h2,.method-section h2{letter-spacing:-.045em;margin:0;font-size:clamp(36px,4.4vw,50px);font-weight:820;line-height:1.08}.home-section-heading>p{max-width:650px;color:var(--muted);margin:16px 0 0;font-size:19px}.topic-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px;display:grid}.topic-card{border:1px solid var(--line-strong);background:var(--surface);border-radius:16px;scroll-margin-top:102px;overflow:hidden}.topic-card>header{border-bottom:1px solid var(--line);background:#f8fafc;grid-template-columns:48px minmax(0,1fr);gap:18px;padding:28px 28px 24px;display:grid}.topic-card>header>span{background:var(--navy);color:#fff;border-radius:50%;place-items:center;width:48px;height:48px;font-size:19px;font-weight:850;display:grid}.topic-card small{color:var(--blue);letter-spacing:.06em;text-transform:uppercase;margin:1px 0 4px;font-size:12px;font-weight:800;display:block}.topic-card h3{letter-spacing:-.035em;margin:0;font-size:29px;line-height:1.15}.topic-card header p{color:var(--muted);margin:10px 0 0;font-size:16px;line-height:1.5}.topic-card nav{display:grid}.topic-card nav a{border-bottom:1px solid var(--line);min-height:84px;color:var(--ink);grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:10px 20px;padding:16px 24px 16px 28px;text-decoration:none;display:grid}.topic-card nav a:last-child{border-bottom:0}.topic-card nav strong{font-size:17px;line-height:1.35}.topic-card nav a>span{color:var(--muted);font-family:var(--mono);justify-items:end;gap:6px;font-size:10px;display:grid}.topic-card nav i{color:var(--blue);font-family:var(--ui);font-size:18px;font-style:normal}.method-section{border-top:1px solid var(--line);background:var(--page);grid-template-columns:.85fr 1.3fr;gap:72px;padding:88px max(24px,50vw - 560px) 92px;scroll-margin-top:82px;display:grid}.method-section ol{gap:14px;margin:0;padding:0;list-style:none;display:grid}.method-section li{border:1px solid var(--line);background:#fff;border-radius:12px;min-height:96px;padding:22px 24px}.method-section li>strong{font-size:18px}.method-section li>p{color:var(--muted);margin:5px 0 0;font-size:16px}.method-section>aside{border-left:5px solid var(--blue);background:var(--surface-blue);grid-column:2;padding:24px 26px}.method-section>aside>strong{font-size:18px}.method-section>aside>p{color:#405267;margin:5px 0 0;font-size:16px}.atlas-footer{background:var(--navy);color:#fff;justify-content:space-between;align-items:center;gap:30px;min-height:154px;padding:34px max(24px,50vw - 560px);display:flex}.atlas-footer strong{font-size:19px}.atlas-footer p{color:#c7d6e5;margin:4px 0 0;font-size:14px}.atlas-footer>a{color:#fff;text-underline-offset:5px;align-items:center;min-height:44px;font-size:15px;font-weight:750;display:inline-flex}.guide-page{width:min(100% - 48px,1000px);margin:0 auto;padding:26px 0 88px}.page-path{min-height:48px;color:var(--muted);white-space:nowrap;align-items:center;gap:10px;margin-bottom:28px;font-size:14px;display:flex}.page-path a{min-height:44px;color:var(--blue);align-items:center;font-weight:700;display:inline-flex}.page-path strong{color:var(--muted);text-overflow:ellipsis;font-weight:600;overflow:hidden}.guide-article{width:min(100%,900px)}.guide-heading{padding-bottom:32px}.guide-heading h1{letter-spacing:-.055em;max-width:860px;margin:0;font-size:clamp(44px,6vw,64px);font-weight:830;line-height:1.05}.guide-heading>p{max-width:760px;color:var(--muted);margin:20px 0 0;font-size:18px}.guide-meta{flex-wrap:wrap;gap:10px;margin-top:20px;display:flex}.guide-meta span{border:1px solid var(--line);color:#536273;background:#fff;border-radius:999px;padding:6px 10px;font-size:12px;font-weight:700}.page-jumps{border:1px solid var(--line-strong);background:#fff;border-radius:12px;grid-template-columns:repeat(4,minmax(0,1fr));margin:2px 0 34px;display:grid;overflow:hidden}.page-jumps a{border-right:1px solid var(--line);min-height:52px;color:var(--blue);text-align:center;justify-content:center;align-items:center;padding:8px 12px;font-size:14px;font-weight:750;text-decoration:none;display:flex}.page-jumps a:last-child{border-right:0}.page-jumps a:hover{background:var(--surface-blue);text-underline-offset:4px;text-decoration:underline}.short-answer{border:2px solid #9fc4e8;border-left:8px solid var(--blue);background:var(--surface-blue);border-radius:14px;padding:30px 34px 32px;scroll-margin-top:110px}.short-answer>span{color:var(--blue-dark);letter-spacing:.06em;text-transform:uppercase;margin-bottom:7px;font-size:14px;font-weight:850;display:block}.short-answer>p{color:#17324f;margin:0;font-size:23px;font-weight:580;line-height:1.55}.guide-two-column{grid-template-columns:minmax(0,1.35fr) minmax(260px,.75fr);align-items:start;gap:46px;margin-top:54px;display:grid}.key-points,.word-help,.plain-example,.related-guides{scroll-margin-top:110px}.key-points h2,.word-help h2,.plain-example h2,.related-guides h2{letter-spacing:-.035em;margin:0;font-size:32px;line-height:1.15}.key-points ul{border-top:1px solid var(--line-strong);margin:22px 0 0;padding:0;list-style:none}.key-points li{border-bottom:1px solid var(--line);grid-template-columns:30px minmax(0,1fr);align-items:start;gap:12px;min-height:72px;padding:16px 4px;display:grid}.key-points li>span{width:26px;height:26px;color:var(--green);background:#e3f3ed;border-radius:50%;place-items:center;margin-top:2px;font-size:15px;font-weight:900;display:grid}.key-points li>p{margin:0;font-size:19px;line-height:1.5}.word-help{background:var(--surface-warm);border:1px solid #dfc68b;border-radius:14px;padding:24px}.word-help .section-kicker{color:var(--orange)}.word-help h2{font-size:25px}.word-help dl{margin:18px 0 0}.word-help dl>div{border-top:1px solid #e4cf9f;padding:15px 0}.word-help dt{color:#78370f;font-size:16px;font-weight:850}.word-help dd{color:#58442f;margin:4px 0 0;font-size:15px;line-height:1.5}.plain-example{background:var(--navy);color:#fff;border-radius:14px;grid-template-columns:110px minmax(0,1fr);gap:24px;margin-top:52px;padding:28px 32px;display:grid}.plain-example>span{color:#9fc9f0;letter-spacing:.08em;text-transform:uppercase;font-size:13px;font-weight:850}.plain-example h2{color:#fff;font-size:26px}.plain-example p{color:#e2edf7;margin:9px 0 0;font-size:18px}.legal-section{margin-top:58px}.legal-details{border:1px solid var(--line-strong);background:#fff;border-radius:14px;scroll-margin-top:102px}.legal-details>summary{cursor:pointer;justify-content:space-between;align-items:center;gap:24px;min-height:94px;padding:20px 26px;list-style:none;display:flex}.legal-details>summary::-webkit-details-marker{display:none}.legal-details>summary span{color:var(--navy);font-size:21px;font-weight:800;line-height:1.3;display:grid}.legal-details>summary small{color:var(--muted);margin-bottom:4px;font-size:13px;font-weight:650}.legal-details>summary>strong{background:var(--surface-blue);width:42px;height:42px;color:var(--blue);border-radius:50%;flex:0 0 42px;place-items:center;font-size:28px;line-height:1;display:grid}.legal-details[open]>summary{border-bottom:1px solid var(--line)}.legal-details[open]>summary>strong{transform:rotate(45deg)}.legal-record-heading{border-bottom:2px solid var(--navy);justify-content:space-between;align-items:flex-end;gap:30px;padding-bottom:24px;display:flex}.legal-record-heading span{color:var(--blue);font-family:var(--mono);margin-bottom:5px;font-size:12px;font-weight:750;display:block}.legal-record-heading h2{letter-spacing:-.04em;margin:0;font-size:34px;line-height:1.12}.legal-record-heading>a{flex:none;align-items:center;min-height:44px;font-size:14px;font-weight:750;display:inline-flex}.legal-summary{color:#405267;margin:24px 0 0;font-size:19px;line-height:1.6}.research-section{border-top:1px solid var(--line);padding:34px 0 8px;scroll-margin-top:100px}.legal-summary+.research-section{margin-top:30px}.research-section h3,.research-gap-inline h3{color:var(--navy);letter-spacing:-.025em;margin:0 0 16px;font-size:27px;line-height:1.2}.research-section>p{color:#29394a;margin:0 0 18px;font-size:18px;line-height:1.72}.internal-link,.research-section>p a{color:var(--blue);text-underline-offset:3px;text-decoration-thickness:1px}.footnote{margin-left:2px;position:relative;top:-.2em}.footnote a{color:var(--blue);font-family:var(--ui);font-size:11px;font-weight:850;text-decoration:none}.footnote a:before{content:"["}.footnote a:after{content:"]"}.exemption-list{grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;display:grid}.exemption-list article{border:1px solid var(--line);background:#f8fafc;border-radius:10px;padding:20px}.exemption-list header{justify-content:space-between;align-items:baseline;gap:10px;display:flex}.exemption-list header strong{font-size:17px}.exemption-list header span{color:var(--blue);font-family:var(--mono);font-size:10px}.exemption-list p{color:#35485a;margin:10px 0 8px;font-size:15px;line-height:1.55}.exemption-list small{color:var(--muted);font-size:12px}.source-text-list{gap:14px;display:grid}.source-text-list blockquote{border-left:4px solid var(--blue);background:var(--surface-blue);margin:0;padding:20px 22px}.source-text-list blockquote>strong{color:var(--blue-dark);font-family:var(--mono);font-size:12px}.source-text-list blockquote p{color:#263b51;margin:9px 0;font-size:16px;line-height:1.65}.source-text-list blockquote a{font-size:13px;font-weight:750}.amendment-timeline{margin:0;padding:0;list-style:none}.amendment-timeline li{border-bottom:1px solid var(--line);grid-template-columns:58px minmax(0,1fr) auto;gap:16px;min-height:86px;padding:16px 0;display:grid}.amendment-timeline time{color:var(--orange);font-family:var(--mono);font-size:12px;font-weight:800}.amendment-timeline strong{font-size:15px;display:block}.amendment-timeline p{color:var(--muted);margin:4px 0 0;font-size:14px;line-height:1.55}.amendment-timeline li>a{font-size:13px;font-weight:750}.primary-records>ol{margin:0;padding:0;list-style:none}.primary-records li{border-bottom:1px solid var(--line);grid-template-columns:36px minmax(0,1fr);padding:17px 0;scroll-margin-top:104px;display:grid}.primary-records li:target{border-left:4px solid var(--blue);background:var(--surface-blue);margin:0 -12px;padding-left:12px;padding-right:12px}.reference-number{color:var(--muted);font-family:var(--mono);padding-top:2px;font-size:12px}.reference-entry cite{font-size:16px;font-style:normal;line-height:1.4;display:block}.reference-entry cite a{color:var(--blue);text-underline-offset:3px;font-weight:750}.reference-entry p{color:var(--muted);margin:5px 0;font-size:14px;line-height:1.5}.reference-entry>a{font-size:13px;font-weight:700}.commentary-block{border:1px solid #dfc68b;border-left:5px solid var(--orange);background:var(--surface-warm);margin-top:28px;padding:24px}.commentary-block>strong{color:#78370f;margin-bottom:8px;font-size:13px;display:block}.research-gap-inline{border-left:5px solid var(--orange);background:var(--surface-warm);margin-top:30px;padding:24px}.research-gap-inline h3{color:#78370f;font-size:23px}.research-gap-inline p{color:#58442f;margin:0;font-size:16px}.related-guides{margin-top:60px}.related-guides>div{grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;margin-top:20px;display:grid}.related-guides a{border:1px solid var(--line);min-height:128px;color:var(--ink);background:#fff;border-radius:12px;flex-direction:column;justify-content:space-between;padding:20px;text-decoration:none;display:flex}.related-guides a:hover{background:var(--surface-blue);border-color:#8ab4dc}.related-guides a strong{font-size:16px;line-height:1.4}.related-guides a span{color:var(--blue);font-family:var(--mono);font-size:11px}.legal-note{border-top:1px solid var(--line-strong);color:var(--muted);margin-top:52px;padding:22px 24px}.legal-note>strong{color:var(--ink);font-size:15px}.legal-note>p{margin:5px 0 0;font-size:14px;line-height:1.55}.source-canvas{min-height:calc(100vh - 82px);padding:54px 24px 80px}.source-document{width:min(100%,820px);margin:0 auto}.source-back-link{align-items:center;min-height:44px;margin-bottom:28px;font-size:15px;font-weight:750;display:inline-flex}.source-document>header{border-bottom:2px solid var(--navy);padding-bottom:28px}.source-document>header>span{color:var(--blue);font-family:var(--mono);font-size:12px;font-weight:750}.source-document h1{letter-spacing:-.045em;margin:10px 0 8px;font-size:clamp(38px,6vw,56px);line-height:1.07}.source-document>header>p{color:var(--muted);margin:0;font-size:18px}.source-access-actions{gap:12px;margin:24px 0 40px;display:flex}.source-access-link{border:2px solid var(--blue);background:var(--blue);color:#fff;border-radius:9px;justify-content:center;align-items:center;min-height:50px;padding:0 20px;font-size:15px;font-weight:800;text-decoration:none;display:inline-flex}.source-access-link:hover{background:var(--blue-dark)}.source-access-link.is-secondary{color:var(--blue);background:#fff}.source-document>section{border-bottom:1px solid var(--line);padding:0 0 34px}.source-document>section h2{margin:0 0 10px;font-size:30px}.source-document>section p{margin:0;font-size:18px;line-height:1.7}.source-facts{margin:0}.source-facts>div{border-bottom:1px solid var(--line);grid-template-columns:150px minmax(0,1fr);padding:18px 0;display:grid}.source-facts dt{color:var(--muted);text-transform:uppercase;font-size:13px;font-weight:800}.source-facts dd{margin:0;font-size:16px}.missing-record{width:min(100% - 48px,820px);margin:0 auto;padding:80px 0}.missing-record h1{font-size:48px}@media (width<=1020px){.masthead-nav{display:none}.home-hero{gap:48px}}@media (width<=840px){.atlas-masthead,.masthead-inner{min-height:72px}.masthead-inner{gap:16px;width:calc(100% - 32px)}.atlas-wordmark{min-width:210px;font-size:17px}.atlas-wordmark-mark{flex-basis:40px;width:40px;height:40px}.home-hero{grid-template-columns:1fr;gap:46px;width:min(100% - 36px,720px);padding:70px 0}.hero-help{max-width:540px}.topic-section{padding:70px 18px 78px;scroll-margin-top:72px}.topic-section>*{width:min(100%,720px);margin-left:auto;margin-right:auto}.topic-grid{grid-template-columns:1fr}.method-section{grid-template-columns:1fr;gap:34px;padding:70px max(18px,50vw - 360px) 76px;scroll-margin-top:72px}.method-section>aside{grid-column:1}.guide-page{width:min(100% - 36px,720px);padding-top:18px}.guide-two-column{grid-template-columns:1fr;gap:38px}.word-help{max-width:560px}.related-guides>div{grid-template-columns:1fr}.related-guides a{min-height:104px}}@media (width<=620px){body{font-size:17px}.masthead-inner{grid-template-columns:1fr;gap:8px;min-height:126px;padding:12px 0;display:grid}.atlas-wordmark{min-width:0}.atlas-wordmark-mark{display:none}.atlas-search{flex:none;width:100%}.atlas-search-field input{height:46px;font-size:16px}.atlas-search kbd{display:none}.atlas-search-results{width:100%}.home-hero{width:calc(100% - 32px);padding:54px 0 58px}.home-hero h1{font-size:43px;line-height:1.06}.home-hero-copy>p{font-size:19px}.hero-help{padding:24px}.home-section-heading h2,.method-section h2{font-size:36px}.topic-card>header{grid-template-columns:42px minmax(0,1fr);gap:14px;padding:22px 20px 20px}.topic-card>header>span{width:42px;height:42px}.topic-card h3{font-size:25px}.topic-card nav a{min-height:92px;padding:15px 18px 15px 20px}.topic-card nav strong{font-size:16px}.atlas-footer{flex-direction:column;align-items:flex-start;min-height:0;padding-top:30px;padding-bottom:30px}.guide-page{width:calc(100% - 30px);padding-top:8px}.page-path{margin-bottom:20px;overflow-x:auto}.guide-heading h1{font-size:41px}.guide-heading>p{font-size:16px}.page-jumps{grid-template-columns:repeat(2,minmax(0,1fr))}.page-jumps a{border-bottom:1px solid var(--line)}.page-jumps a:nth-child(2){border-right:0}.page-jumps a:nth-child(n+3){border-bottom:0}.short-answer{border-left-width:6px;padding:24px 22px}.short-answer>p{font-size:20px}.guide-two-column{margin-top:44px}.key-points h2,.word-help h2,.related-guides h2{font-size:29px}.key-points li>p{font-size:17px}.plain-example{grid-template-columns:1fr;gap:7px;padding:24px}.plain-example p{font-size:17px}.legal-details>summary{min-height:104px;padding:18px}.legal-details>summary span{font-size:18px}.legal-details-body{padding:26px 20px 32px}.legal-record-heading{flex-direction:column;align-items:flex-start;gap:12px}.legal-record-heading h2{font-size:30px}.legal-summary,.research-section>p{font-size:17px}.exemption-list{grid-template-columns:1fr}.amendment-timeline li{grid-template-columns:48px minmax(0,1fr)}.amendment-timeline li>a{grid-column:2}.source-access-actions{flex-direction:column;align-items:stretch}.source-facts>div{grid-template-columns:1fr;gap:6px}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important}}:root{--page:#fff;--surface:#fff;--surface-blue:#eef5ff;--surface-warm:#fff6dc;--ink:#202122;--muted:#54595d;--quiet:#72777d;--line:#c8ccd1;--line-strong:#a2a9b1;--blue:#0645ad;--blue-dark:#0b3d7a;--navy:#183153;--green:#14866d;--orange:#9c4a08;--focus:#ffb11b;--display:Georgia, "Times New Roman", serif}body{background:var(--page);color:var(--ink);font-size:19px;line-height:1.65}h1,h2,h3{text-wrap:balance}.staging-banner{color:#3b2a00;text-align:center;background:#fff2c2;border-bottom:1px solid #8a5c00;justify-content:center;align-items:center;gap:12px;min-height:52px;padding:10px max(24px,50vw - 660px);font-size:17px;line-height:1.45;display:flex}.staging-banner strong{letter-spacing:.08em;text-transform:uppercase;border:2px solid;border-radius:3px;padding:4px 9px;font-size:14px}.atlas-masthead{border-bottom-color:var(--line);background:#fffffffa;min-height:88px;box-shadow:0 1px #2021220a}.masthead-inner{flex-wrap:wrap;gap:34px;width:min(100% - 48px,1320px);min-height:88px}.atlas-wordmark{min-width:260px;font-family:var(--display);letter-spacing:-.025em;gap:13px;font-size:28px;font-weight:700;line-height:1}.atlas-wordmark>span:last-child{flex-direction:column;display:flex}.atlas-wordmark small{color:var(--muted);font-family:var(--ui);letter-spacing:.08em;order:2;margin:5px 0 0;font-size:9px;font-weight:700}.atlas-wordmark-mark{color:#183153;width:48px;height:52px;font-family:var(--display);letter-spacing:-.04em;background:linear-gradient(90deg,#183153 0 5px,#f8fbff 5px 100%);border:1px solid #183153;border-radius:2px;flex-basis:48px;font-size:29px;font-weight:700}.masthead-nav{gap:18px}.masthead-nav a{color:#3a4a5c;font-size:14px;font-weight:680}.index-page{width:min(100% - 48px,1040px);margin:0 auto;padding:64px 0 90px}.index-heading{max-width:780px;margin-bottom:34px}.index-heading>span{color:var(--blue-dark);letter-spacing:.08em;text-transform:uppercase;font-size:15px;font-weight:800}.index-heading h1{font-family:var(--display);margin:10px 0 14px;font-size:clamp(42px,6vw,64px);line-height:1.02}.index-heading p{color:var(--muted);margin:0;font-size:21px}.index-list{border-top:1px solid var(--line-strong)}.index-row{border-bottom:1px solid var(--line);color:var(--ink);grid-template-columns:minmax(0,1fr) minmax(220px,36%);align-items:center;gap:20px;padding:22px 4px;display:grid}.index-row:hover,.index-row:focus-visible{background:var(--surface-blue)}.index-row>span:first-child{gap:5px;display:grid}.index-row strong{color:var(--blue);font-size:21px;line-height:1.35}.index-row small,.index-row>span:last-child{color:var(--muted);font-size:15px}.atlas-search{flex-basis:390px}.atlas-search-field input{border:1px solid var(--line-strong);background:#fff;border-radius:3px;height:50px}.atlas-search-field input:focus{border-color:#36c;outline:3px solid #3366cc2e}.atlas-search-results{border-radius:3px;box-shadow:0 8px 24px #2021222e}@media (width<=640px){.staging-banner{text-align:left;flex-direction:column;align-items:flex-start;gap:4px;min-height:72px;padding:10px 18px}}.home-hero{grid-template-columns:1fr;align-items:start;gap:40px;width:min(100% - 48px,1200px);padding:58px 0 54px}.hero-overline,.home-section-heading>span,.method-section>header>span,.section-kicker,.guide-label{color:var(--blue);letter-spacing:.09em;margin-bottom:11px;font-size:12px;font-weight:760}.home-hero h1{max-width:900px;font-family:var(--display);letter-spacing:-.035em;font-size:clamp(46px,5vw,68px);font-weight:700;line-height:1.04}.home-hero-copy>p{color:#40464d;max-width:780px;margin-top:21px;font-size:21px;line-height:1.55}.home-search{max-width:820px;margin-top:30px}.home-search .atlas-search{flex-basis:auto;width:100%;max-width:none}.home-search .atlas-search-field input{height:64px;padding-left:48px;font-size:19px}.home-search .search-mark{width:17px;height:17px;left:17px}.home-search>p{color:var(--muted);margin:8px 0 0;font-size:14px}.home-counts{color:var(--muted);flex-wrap:wrap;gap:8px 26px;margin-top:28px;font-size:14px;display:flex}.home-counts span{position:relative}.home-counts span:not(:last-child):after{background:var(--line-strong);content:"";border-radius:50%;width:3px;height:3px;position:absolute;top:50%;right:-14px}.home-counts strong{color:var(--ink);font-weight:760}.hero-help{border:1px solid var(--line-strong);box-shadow:none;background:#fff;border-radius:2px;padding:0;overflow:hidden}.module-heading{background:#eaf3ff;border-bottom:1px solid #9ab7df;align-items:center;gap:10px;min-height:48px;padding:10px 16px;display:flex}.module-heading>span{color:#b8860b;font-size:18px}.module-heading h2{color:var(--navy);font-family:var(--display);margin:0;font-size:22px;font-weight:700}.hero-help nav{grid-template-columns:repeat(3,minmax(0,1fr));display:grid}.hero-help nav a{border-bottom:1px solid var(--line);border-right:1px solid var(--line);min-height:86px;color:var(--ink);align-content:center;padding:14px 16px;text-decoration:none;display:grid}.hero-help nav a:last-child{border-bottom:0;border-right:0}.hero-help nav a:hover{background:#f8f9fa}.hero-help nav strong{font-size:16px;line-height:1.35}.hero-help nav span{color:var(--blue);margin-top:5px;font-size:12px;font-weight:700}.topic-section,.directory-section{border-top:1px solid var(--line);background:#f8f9fa;padding:62px max(24px,50vw - 600px) 72px;scroll-margin-top:88px}.home-section-heading{max-width:780px;margin-bottom:30px}.home-section-heading h2,.method-section h2{font-family:var(--display);letter-spacing:-.025em;font-size:clamp(34px,4vw,48px);font-weight:700}.home-section-heading>p{margin-top:11px;font-size:18px}.topic-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.topic-card{border:1px solid var(--line-strong);border-radius:2px}.topic-card>header{background:#fff;border-top:5px solid #36c;justify-content:space-between;gap:24px;min-height:156px;padding:22px 24px 20px;display:flex}.topic-card:nth-child(2)>header{border-top-color:#14866d}.topic-card:nth-child(3)>header{border-top-color:#9c4a08}.topic-card:nth-child(4)>header{border-top-color:#7a57a6}.topic-card>header>span{width:auto;height:auto;color:var(--muted);white-space:nowrap;background:0 0;border-radius:0;flex:none;font-size:12px;font-weight:700;display:block}.topic-card small{margin-bottom:5px;font-size:11px}.topic-card h3{font-family:var(--display);letter-spacing:-.02em;font-size:27px;font-weight:700}.topic-card header p{font-size:15px}.topic-card nav a{background:#fff;grid-template-columns:minmax(0,1fr) auto;min-height:78px;padding:15px 22px}.topic-card nav a:hover{background:#eef5ff}.topic-card nav strong{color:var(--blue);font-size:16px;font-weight:700}.topic-card nav a>span{color:var(--muted);font-size:10px}.directory-section{background:#fff;border-top-color:#fff}.alphabet-jump{flex-wrap:wrap;gap:8px;margin:-6px 0 30px;display:flex}.alphabet-jump a{border:1px solid var(--line);width:44px;height:44px;color:var(--blue);font-family:var(--display);place-items:center;font-size:19px;font-weight:700;text-decoration:none;display:grid}.alphabet-jump a:hover{background:#eef5ff;border-color:#36c}.article-directory{columns:2;column-gap:48px}.article-directory>section{break-inside:avoid;border-top:1px solid var(--line-strong);grid-template-columns:46px minmax(0,1fr);margin-bottom:22px;scroll-margin-top:104px;display:grid}.article-directory h3{color:var(--navy);font-family:var(--display);margin:0;padding-top:13px;font-size:27px}.article-directory ul{margin:0;padding:0;list-style:none}.article-directory li{border-bottom:1px solid #eaecf0;grid-template-columns:minmax(0,1fr) auto;align-items:start;gap:16px;min-height:82px;padding:12px 0;display:grid}.article-directory li>a{color:var(--blue);text-decoration:none;display:grid}.article-directory li>a:hover strong{text-underline-offset:3px;text-decoration:underline}.article-directory li strong{font-family:var(--display);font-size:18px;line-height:1.3}.article-directory li span{color:var(--muted);margin-top:4px;font-size:14px;line-height:1.4}.article-directory li small{color:var(--quiet);font-family:var(--mono);white-space:nowrap;padding-top:3px;font-size:10px}.method-section{border-top-color:var(--line);background:#f8f9fa;grid-template-columns:minmax(0,.9fr) minmax(0,1fr) 310px;gap:48px;padding:66px max(24px,50vw - 600px) 72px}.method-copy p{color:#40464d;margin:0 0 16px;font-size:18px}.method-section>aside{background:var(--surface-warm);border:1px solid #d8bb72;border-left:5px solid #b8860b;grid-column:auto;padding:21px 23px}.method-section>aside>p{color:#58442f}.atlas-footer{border-top:1px solid var(--line);min-height:130px;color:var(--ink);background:#f8f9fa;padding:30px max(24px,50vw - 600px)}.atlas-footer strong{font-family:var(--display);font-size:23px}.atlas-footer p{color:var(--muted)}.atlas-footer nav{gap:24px;display:flex}.atlas-footer nav a{min-height:44px;color:var(--blue);align-items:center;font-size:14px;font-weight:700;display:inline-flex}.guide-page{width:min(100% - 48px,1120px);padding-top:18px}.page-path{margin-bottom:10px;font-size:13px}.guide-article{width:min(100%,980px);font-size:20px}.guide-heading{border-bottom:1px solid var(--line);padding:38px 0 28px}.guide-heading h1{max-width:900px;font-family:var(--display);letter-spacing:-.035em;font-size:clamp(42px,5vw,60px);font-weight:700}.guide-heading>p{margin-top:15px;font-size:19px}.guide-meta span{background:#f8f9fa;border-radius:2px}.page-jumps{border:1px solid var(--line);border-radius:2px;grid-template-columns:auto repeat(4,minmax(0,1fr));align-items:stretch;margin:24px 0 34px;display:grid}.contents-title{border-right:1px solid var(--line);min-height:54px;color:var(--ink);font-family:var(--display);background:#f8f9fa;align-items:center;padding:8px 18px;font-size:17px;display:flex}.page-jumps a{border-left:1px solid var(--line);min-height:54px;padding-left:16px;padding-right:16px;font-size:15px}.short-answer{background:#eef5ff;border:1px solid #9ab7df;border-left:6px solid #36c;border-radius:2px;padding:28px 32px}.short-answer>p{color:#183153;font-size:22px}.guide-article .key-points li>p,.guide-article .word-help dd,.guide-article .plain-example p,.research-section>p,.research-gap-inline p,.legal-note p{font-size:20px}.key-points h2,.word-help h2,.plain-example h2,.related-guides h2{font-family:var(--display);font-weight:700}.word-help{border-radius:2px}.plain-example{background:#183153;border-radius:2px}.legal-details{border:1px solid var(--line-strong);background:#fff;border-radius:2px;margin-top:58px;overflow:hidden}.legal-details-body{padding:36px 38px 42px}.legal-record-heading h2,.research-section h3,.research-gap-inline h3,.source-document h1,.source-document>section h2{font-family:var(--display);font-weight:700}.exemption-list article,.related-guides a{border-radius:2px}.legal-note{border:1px solid var(--line);background:#fffdf5;border-left:5px solid #b8860b}.research-disclosure{border:1px solid var(--line-strong);background:#fff;margin-top:30px}.research-disclosure>summary{cursor:pointer;min-height:58px;color:var(--blue-dark);padding:14px 18px;font-weight:800}.research-disclosure>div{padding:4px 20px 22px}.research-disclosure p{line-height:1.72}.full-source-list{margin:0;padding:0;list-style:none}.full-source-list>li{border-bottom:1px solid var(--line);grid-template-columns:34px minmax(0,1fr);gap:14px;padding:18px 0;display:grid}.article-revisions{border-top:1px solid var(--line);margin-top:34px;padding:24px 0 4px}.article-revisions h3,.correction-panel h2{font-family:var(--display);margin:0 0 10px}.correction-panel{background:#f6f9fe;border:1px solid #90aac9;border-left:6px solid #36c;grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:14px 28px;margin-top:34px;padding:26px 28px;scroll-margin-top:100px;display:grid}.correction-panel p{margin:0}.correction-panel button{border:2px solid var(--blue);background:var(--blue);color:#fff;min-height:52px;font:inherit;cursor:pointer;padding:10px 18px;font-weight:750}.correction-panel button:hover{background:var(--blue-dark)}.correction-status,.correction-panel textarea{grid-column:1/-1}.correction-panel textarea{border:2px solid var(--line-strong);min-height:220px;font:16px/1.5 var(--mono);padding:14px}.print-only{display:none}.source-canvas{background:#fff}.source-document>header{border-bottom-color:var(--line-strong)}.source-access-link{border-radius:2px}@media (width<=1100px){.masthead-inner{padding:16px 0}.method-section{grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr)}.method-section>aside{grid-column:2}}@media (width<=840px){.home-hero{grid-template-columns:1fr;gap:36px}.hero-help{max-width:none}.hero-help nav{grid-template-columns:1fr}.hero-help nav a{border-right:0}.topic-grid{grid-template-columns:1fr}.article-directory{columns:1}.method-section{grid-template-columns:1fr}.method-section>aside{grid-column:1}.guide-page{width:min(100% - 36px,760px)}.page-jumps{grid-template-columns:repeat(2,minmax(0,1fr))}.contents-title{grid-column:1/-1}.correction-panel{grid-template-columns:1fr}.correction-panel button{justify-self:start}}@media (width<=620px){.atlas-masthead{position:relative}.masthead-inner{gap:10px 18px;width:min(100% - 32px,620px);min-height:0}.atlas-wordmark{font-size:26px}.masthead-nav{order:2;gap:8px 18px;width:100%;display:flex!important}.masthead-nav a{min-height:48px;font-size:16px}.index-page{width:min(100% - 32px,620px);padding:42px 0 64px}.index-row{grid-template-columns:1fr;gap:8px}.masthead-inner>.atlas-search{flex-basis:100%;order:3;width:100%}.atlas-wordmark-mark{flex-basis:42px;width:42px;height:46px;font-size:25px;display:grid}.home-hero{padding-top:42px}.home-hero h1{font-size:42px}.home-hero-copy>p{font-size:18px}.home-counts{gap:7px;display:grid}.home-counts span:after{display:none}.topic-section,.directory-section{padding-left:16px;padding-right:16px}.topic-card>header{flex-direction:column;gap:10px;min-height:0;padding:20px}.topic-card nav a{grid-template-columns:1fr}.topic-card nav a>span{justify-items:start}.article-directory>section{grid-template-columns:38px minmax(0,1fr)}.article-directory li{grid-template-columns:1fr;gap:5px}.page-jumps{grid-template-columns:repeat(2,minmax(0,1fr));display:grid}.contents-title{border-right:0;border-bottom:1px solid var(--line);grid-column:1/-1}.page-jumps a{border-bottom:1px solid var(--line)}.guide-heading{padding-top:30px}.guide-heading h1{font-size:40px}.legal-details-body{padding:24px 18px 30px}.legal-record-heading{flex-direction:column;align-items:flex-start}.correction-panel{padding:22px 18px}.atlas-footer,.atlas-footer nav{gap:18px}}@media print{body{font-size:12pt}.atlas-masthead,.page-path,.page-jumps,.correction-panel button,.atlas-footer nav{display:none!important}.staging-banner,.atlas-footer,.legal-note,.article-revisions,.print-only{display:block!important}.guide-page,.guide-article{width:100%;max-width:none}.legal-details,.short-answer,.legal-note{break-inside:avoid}details:not([open])>:not(summary){display:block!important}.full-research-packet>summary,.research-disclosure:not(.full-research-packet){display:none}.full-research-packet{border:0}.full-research-packet>div{padding:0}a{color:#000;text-decoration:underline}}