.fz-page{color:var(--navy)}.fz-page p,.fz-page li{color:var(--muted);line-height:1.7}.fz-page h1{letter-spacing:-.045em;margin:12px 0 0;font-size:clamp(2.6rem,5vw,4.7rem);line-height:1.06}.fz-page h2{letter-spacing:-.03em;margin:0 0 18px;font-size:clamp(1.85rem,3vw,2.8rem);line-height:1.18}.fz-page h3{margin:0 0 12px;font-size:1.16rem;line-height:1.35}.fz-page a:focus-visible,.fz-page summary:focus-visible{outline-offset:4px;outline:3px solid #12b9c5}.fz-hero{background:#0c3048;padding:28px 0 0}.fz-hero .breadcrumbs{color:#bfd9e2;flex-wrap:wrap;gap:11px;margin:0 0 38px;font-size:.84rem;display:flex}.fz-hero .breadcrumbs a{color:#d8edf2}.fz-hero-grid{grid-template-columns:1.04fr .96fr;align-items:start;gap:clamp(28px,6vw,82px);margin-bottom:38px;display:grid}.fz-hero-grid h1{color:#fff;max-width:650px}.fz-hero-grid .eyebrow{color:#71dce3}.fz-hero-grid p{color:#d8e9ee}.fz-hero-grid .fz-lead{color:#fff;margin:8px 0 14px;font-size:1.27rem;font-weight:700;line-height:1.42}.fz-actions{flex-wrap:wrap;align-items:center;gap:23px;margin-top:26px;display:flex}.fz-actions>a:not(.button){color:#8de6ea;font-weight:700}.fz-hero-image{background:#164960;margin:0;position:relative;overflow:hidden}.fz-hero-image img{object-fit:cover;object-position:center 54%;width:100%;height:clamp(290px,31vw,390px);display:block}.fz-hero-image figcaption{color:#e8f5f7;background:#072639f0;max-width:430px;padding:16px 22px;font-size:.88rem;line-height:1.55;position:absolute;bottom:0;right:0}.fz-heading{grid-template-columns:minmax(0,1.06fr) minmax(0,.8fr);align-items:end;gap:clamp(24px,6vw,80px);margin-bottom:30px;display:grid}.fz-heading p:last-child{margin:0}.fz-situations{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;display:grid}.fz-situations article{background:#f0f6f7;border-top:4px solid #0ca6b5;flex-direction:column;min-height:250px;padding:26px;display:flex}.fz-situations article:nth-child(2){border-color:#29667c}.fz-situations article:nth-child(3){border-color:#d49b40}.fz-situations article>span{letter-spacing:.09em;color:#0b7c8a;margin-bottom:24px;font-size:.87rem;font-weight:750}.fz-situations article p{margin:0 0 17px}.fz-situations article a{margin-top:auto;font-size:.92rem;font-weight:700}.fz-services{grid-template-columns:repeat(3,minmax(0,1fr));gap:18px;display:grid}.fz-services article{background:#fff;border:1px solid #d5e2e6;flex-direction:column;min-height:230px;padding:28px 25px;display:flex}.fz-services article:before{content:"";background:#0da9b7;width:36px;height:3px;margin-bottom:22px;display:block}.fz-services article p{margin:0 0 16px;font-size:.94rem}.fz-services article a{margin-top:auto;font-size:.9rem;font-weight:700}.fz-tax{grid-template-columns:minmax(0,.95fr) minmax(0,1.05fr);align-items:stretch;gap:clamp(28px,5vw,66px);display:grid}.fz-tax>div{align-self:center}.fz-tax>div p{max-width:650px}.fz-tax figure{background:#0b3048;flex-direction:column;min-height:420px;margin:0;display:flex}.fz-tax img{object-fit:cover;object-position:center;flex:1;width:100%;height:100%;min-height:0;display:block}.fz-tax figcaption{color:#e6f1f5;padding:17px 20px;font-size:.85rem;line-height:1.55}.fz-inline-links{flex-wrap:wrap;gap:12px 24px;margin-top:24px;font-size:.92rem;font-weight:700;display:flex}.fz-authorities{grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;display:grid}.fz-authorities a{color:var(--navy);background:#fff;border:1px solid #d2e0e4;justify-content:space-between;align-items:center;gap:15px;min-height:72px;padding:19px 20px;font-weight:700;text-decoration:none;display:flex}.fz-authorities a:hover{border-color:#0ba8b7;box-shadow:0 4px 18px #0b3a5314}.fz-authorities span{color:#078e9d}.fz-directory-link{margin:23px 0 0;font-weight:700}.fz-faq-layout{grid-template-columns:minmax(0,.37fr) minmax(0,.63fr);align-items:start;gap:clamp(30px,6vw,86px);display:grid}.fz-faq-layout>div:first-child p{max-width:380px}.fz-question-cta{margin-top:13px;font-weight:700;display:inline-block}.fz-faqs{border-top:1px solid #cddfe3}.fz-faqs details{border-bottom:1px solid #cddfe3}.fz-faqs summary{cursor:pointer;justify-content:space-between;align-items:center;gap:20px;padding:19px 2px;font-weight:700;line-height:1.45;list-style:none;display:flex}.fz-faqs summary::-webkit-details-marker{display:none}.fz-faqs summary span{color:#008e9e;font-size:1.25rem;transition:transform .2s}.fz-faqs details[open] summary span{transform:rotate(45deg)}.fz-faqs details p{margin:0;padding:0 36px 20px 2px;font-size:.95rem}.fz-final{background:#0b3048}.fz-final .container{justify-content:space-between;align-items:center;gap:40px;display:flex}.fz-final h2{color:#fff;max-width:690px;margin-bottom:12px}.fz-final p{color:#d8e9ee;max-width:690px;margin:0}.fz-final .eyebrow{color:#7de2e8;margin-bottom:12px}.fz-final .button{flex:none}.fz-sources{padding-top:20px;padding-bottom:28px}.fz-sources p{margin:0;font-size:.79rem;line-height:1.6}@media (width<=900px){.fz-hero-grid,.fz-heading,.fz-tax,.fz-faq-layout{grid-template-columns:1fr}.fz-hero-grid{gap:18px}.fz-heading{gap:4px}.fz-services,.fz-authorities{grid-template-columns:repeat(2,minmax(0,1fr))}.fz-tax figure{min-height:0}.fz-tax img{flex:none;height:330px}}@media (width<=640px){.fz-hero{padding-top:20px}.fz-hero .breadcrumbs{margin-bottom:26px}.fz-hero-grid{margin-bottom:27px}.fz-hero-grid h1{font-size:clamp(2.35rem,10.5vw,3.3rem)}.fz-hero-image img{height:250px}.fz-hero-image figcaption{max-width:none;padding:14px 17px;position:static}.fz-situations,.fz-services,.fz-authorities{grid-template-columns:1fr}.fz-situations article,.fz-services article{min-height:0}.fz-tax img{height:270px}.fz-final .container{display:block}.fz-final .button{margin-top:24px;display:inline-block}.fz-faqs details p{padding-right:10px}}