/* Loaded only by the six EIN account-record guides. */
.record-wrap{width:min(1160px,calc(100% - 48px));margin-inline:auto}
.record-skip{position:absolute;left:16px;top:-100px;padding:12px;background:#fff;color:#092b46;z-index:20}
.record-skip:focus{top:12px}
.record-back{font-size:14px;font-weight:700;color:#113752;text-decoration:underline;text-underline-offset:4px}
.record-hero{padding:46px 0 54px;background:#0b2b45;color:#fff;border-bottom:7px solid #59d9bd}
.record-hero nav{display:flex;gap:12px;flex-wrap:wrap;font-size:14px;margin-bottom:34px}
.record-hero nav a{color:#dbecf3;text-decoration:underline;text-underline-offset:4px}
.record-kicker{font-size:12px;font-weight:800;letter-spacing:.12em;text-transform:uppercase;color:#146b60;margin:0 0 12px}
.record-hero .record-kicker{color:#8aead5}
.record-hero h1{color:#fff;font-size:clamp(34px,4.4vw,57px);line-height:1.08;letter-spacing:-.035em;max-width:23ch;margin:0 0 24px}
.record-deck{color:#d9e7ef;font-size:20px;line-height:1.6;max-width:69ch;margin:0 0 26px}
.record-date{font-size:13px;line-height:1.6;color:#bcd3e2;margin:0}
.record-layout{display:grid;grid-template-columns:minmax(0,1fr) 230px;gap:56px;padding-top:48px;padding-bottom:64px}
.record-body{min-width:0;color:#324c5e;font-size:18px;line-height:1.75;overflow-wrap:anywhere}
.record-body section,.record-case{scroll-margin-top:112px}
.record-body p{margin:0 0 20px}
.record-body h2{font-size:28px;line-height:1.2;color:#0b2b45;letter-spacing:-.02em;margin:44px 0 18px}
.record-body h3{font-size:22px;line-height:1.3;color:#0b2b45;margin:0 0 18px}
.record-body h4{font-size:14px;line-height:1.4;color:#0b2b45;margin:22px 0 6px}
.record-body a{color:#164bc2;text-decoration:underline;text-underline-offset:3px}
.record-body a:focus-visible,.record-aside a:focus-visible,.record-back:focus-visible{outline:3px solid #db9c22;outline-offset:4px}
.record-answer{background:#e9f7f1;border:1px solid #acd9ca;border-radius:14px;padding:26px}
.record-answer strong{display:block;color:#0c463e;margin-bottom:12px}
.record-answer p{margin:0}
.record-matrix{margin:24px 0 0;border:1px solid #cedbe5;border-radius:12px;overflow:hidden}
.record-matrix>div{padding:20px 24px;border-left:5px solid #15796c;background:#f5f9fb}
.record-matrix>div+div{border-top:1px solid #cedbe5}
.record-matrix dt{color:#0b2b45;font-weight:750;margin:0 0 8px}
.record-matrix dd{margin:0}
.record-cases{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px;margin-top:24px;align-items:start}
.record-case{border:1px solid #b8cbd8;border-radius:14px;padding:25px;background:#fff;box-shadow:0 4px 0 #e5edf3}
.record-case .record-kicker{display:block;font-size:11px}
.record-case p{font-size:16px;line-height:1.65}
.record-case p:last-child{margin-bottom:0}
.record-sources{border-top:2px solid #cedbe5;margin-top:48px;font-size:16px}
.record-sources ul{padding-left:22px}
.record-sources li{margin-bottom:14px}
.record-next{display:grid;gap:14px;padding-top:24px;margin-top:30px;border-top:1px solid #cedbe5;font-weight:650;font-size:16px}
.record-aside{align-self:start;border:1px solid #d8e1ed;border-radius:12px;padding:22px;background:#f4f7fc;font-size:14px;line-height:1.6;color:#4a6274}
.record-aside a{display:block;padding:14px 0;border-top:1px solid #d8e1ed;color:#153e83;text-decoration:underline;text-underline-offset:3px}
.record-aside p:last-child{margin-bottom:0}
.record-footer{border-top:1px solid #d8e1ed;padding:30px 0;color:#51687a;font-size:13px;line-height:1.7}
.record-footer .record-wrap{display:flex;gap:24px;justify-content:space-between;flex-wrap:wrap}
.record-footer a{color:#113752;text-decoration:underline}
@media(max-width:760px){
 .record-wrap{width:calc(100% - 40px)}
 .record-hero{padding:32px 0 38px}
 .record-hero nav{font-size:13px;margin-bottom:26px}
 .record-deck{font-size:18px}
 .record-layout{grid-template-columns:minmax(0,1fr);gap:36px;padding-top:28px}
 .record-body{font-size:17px;line-height:1.75}
 .record-body h2{font-size:25px;margin-top:36px}
 .record-answer{padding:22px}
 .record-matrix>div{padding:18px}
 .record-cases{grid-template-columns:minmax(0,1fr);gap:24px}
 .record-case{padding:22px}
 .record-back{max-width:120px;text-align:right;line-height:1.4;font-size:13px}
}
@media print{
 .nav,.record-aside,.record-next,.record-skip{display:none}
 .record-layout{display:block;padding:0}
 .record-hero{background:#fff;color:#000;border-bottom:2px solid #000;padding:20px 0}
 .record-hero h1,.record-hero p,.record-hero a,.record-hero .record-kicker{color:#000}
 .record-body{font-size:12pt;color:#000}
 .record-cases{display:block}
 .record-case{box-shadow:none;margin-bottom:20px;break-inside:avoid}
 .record-wrap{width:100%}
}