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#tax-planning-guide .article-breadcrumb a{color:#075b95;text-underline-offset:3px}
#tax-planning-guide .article-hero h1{max-width:850px}
#tax-planning-guide .article-hero p{max-width:760px}
#tax-planning-guide .article-featured{max-width:800px;margin:0 auto 32px}
#tax-planning-guide .article-featured img{display:block;width:100%;height:auto;border-radius:16px;box-shadow:0 12px 30px rgba(7,26,56,.12)}
#tax-planning-guide .article-layout{display:grid;grid-template-columns:minmax(0,1fr) 255px;gap:34px;max-width:1110px;margin:0 auto;align-items:start}
#tax-planning-guide .article-copy{min-width:0;color:#24384f;font-size:17px;line-height:1.78}
#tax-planning-guide .article-copy p{margin:0 0 21px}
#tax-planning-guide .article-copy h2{color:#0b315f;font-size:27px;line-height:1.3;margin:43px 0 16px;scroll-margin-top:125px}
#tax-planning-guide .article-copy h3{color:#0b315f;font-size:21px;line-height:1.35;margin:31px 0 14px;scroll-margin-top:125px}
#tax-planning-guide .article-copy a{color:#075b95;font-weight:750;text-decoration:underline;text-underline-offset:3px}
#tax-planning-guide .article-copy a:hover,#tax-planning-guide .article-copy a:focus-visible{color:#0b315f}
#tax-planning-guide .article-toc{position:sticky;top:122px;border:1px solid #b7d9ed;border-radius:16px;background:#f0f8fd;padding:20px;box-shadow:0 7px 20px rgba(7,26,56,.05)}
#tax-planning-guide .article-toc h2{font-size:16px;line-height:1.3;margin:0 0 12px;color:#0b315f}
#tax-planning-guide .article-toc-list{margin:0;padding-left:25px}
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#tax-planning-guide .article-toc a{display:block;color:#164c76;font-size:14px;font-weight:700;line-height:1.45;text-decoration:none}
#tax-planning-guide .article-toc a:hover,#tax-planning-guide .article-toc a:focus-visible{text-decoration:underline;text-underline-offset:3px}
#tax-planning-guide .article-next{max-width:1110px;margin:36px auto 0;padding:26px 30px;border-radius:18px;background:linear-gradient(125deg,#0b315f,#126eae);color:#fff;display:flex;align-items:center;justify-content:space-between;gap:20px}
#tax-planning-guide .article-next h2{color:#fff;margin:0 0 7px;font-size:22px}
#tax-planning-guide .article-next p{margin:0;color:#e7f4ff}
#tax-planning-guide .article-next .cta{white-space:nowrap}
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#tax-planning-guide .article-source-note a{color:#075b95}
@media(max-width:850px){#tax-planning-guide .article-layout{grid-template-columns:1fr;gap:18px}#tax-planning-guide .article-toc{position:static;grid-row:1}#tax-planning-guide .article-toc a{font-size:15px}#tax-planning-guide .article-next{align-items:flex-start;flex-direction:column}}
@media(max-width:640px){#tax-planning-guide .article-hero{padding-bottom:28px}#tax-planning-guide .article-featured{margin-bottom:22px}#tax-planning-guide .article-featured img{border-radius:12px}#tax-planning-guide .article-copy{font-size:16px;line-height:1.72}#tax-planning-guide .article-copy h2{font-size:23px;margin-top:34px}#tax-planning-guide .article-copy h3{font-size:19px}#tax-planning-guide .article-toc{padding:17px}#tax-planning-guide .article-next{padding:21px}#tax-planning-guide .article-next .cta{white-space:normal}}