/* Only content-fit, SKC logo and accessible controls. Visual tokens come from the cloned source CSS. */
.skc-reference-site{margin:0;color:#314259;background:white;font-family:Gilroy,Arial,sans-serif}.skc-reference-site *{box-sizing:border-box}.skc-reference-site a:focus-visible,.skc-reference-site button:focus-visible,.skc-reference-site summary:focus-visible,.skc-reference-site input:focus-visible,.skc-reference-site select:focus-visible,.skc-reference-site textarea:focus-visible{outline:3px solid #1678fb;outline-offset:4px}.skc-reference-site [hidden]{display:none!important}.skip-link{position:fixed;top:-100px;left:16px;z-index:200;background:#1678fb;color:white;padding:12px}.skip-link:focus{top:8px}.skc-reference-navigation{height:64px}.skc-reference-navigation header{position:fixed;inset:0 0 auto;height:64px;z-index:1000}.skc-ref-nav{height:64px;gap:20px;max-width:1280px;margin:auto;padding-inline:40px}.skc-ref-logo{width:136px;flex-shrink:0;display:flex;align-items:center}.skc-ref-logo img{width:76px;height:51px;object-fit:contain}.nav-links{display:flex;align-items:center;gap:40px;margin-left:auto}.nav-dropdown{position:relative}.nav-dropdown summary{display:flex;align-items:center;gap:8px;list-style:none;cursor:pointer;color:#314259;font-size:14px;font-weight:500;padding:20px 0}.nav-dropdown summary::-webkit-details-marker{display:none}.nav-panel{position:absolute;top:100%;left:-20px;background:white;padding:24px;width:340px;max-height:75vh;overflow:auto;border-radius:0 0 16px 16px;box-shadow:0 30px 60px #a4acb233}.nav-panel a{display:block;color:#314259;font-size:14px;padding:10px 12px}.nav-panel a:hover{background:#eef5ff;color:#1678fb}.nav-overview{font-weight:700;border-bottom:1px solid #ebebec;margin-bottom:10px}.skc-ref-nav-cta{margin-left:35px;white-space:nowrap;min-width:155px;text-align:center;font-size:14px!important;padding:10px 16px!important}.menu-toggle{display:none}.skc-source-intro{padding-top:48px;padding-bottom:48px}.skc-copy{font-size:16px;line-height:1.65;color:#596579}.skc-copy p{font-size:inherit;line-height:inherit;margin:0 0 18px}.skc-copy p:last-child{margin-bottom:0}.skc-copy ul,.skc-copy ol{padding-left:22px;margin:18px 0}.skc-copy li{margin:9px 0}.skc-copy li p{margin:0}.skc-copy a{color:#1678fb;text-decoration:underline;text-underline-offset:3px}.skc-copy h3{font-size:22px;font-weight:600;margin:28px 0 15px;color:#314259}.skc-source-section{scroll-margin-top:85px}.skc-source-content{max-width:1280px;margin:auto}.skc-source-content>h2{margin:0 0 32px}.skc-source-content>.skc-copy{max-width:1010px}.skc-source-audience-grid{display:grid!important}.skc-source-audience-card{height:auto!important;min-height:221px}.skc-source-audience-card>div:first-child{position:relative!important;padding-bottom:35px;padding-right:78px}.skc-source-audience-card h3{white-space:normal!important}.source-card-copy{font-size:16px;color:#4b5159}.source-card-copy p{font-size:inherit}.skc-source-faq summary{cursor:pointer;list-style:none}.skc-source-faq summary::-webkit-details-marker{display:none}.skc-source-faq:not([open]) summary img{transform:rotate(90deg)}.source-alternate>section{background:#f8fbff}.source-disclosure>section{background:#fafafa;padding-block:32px}.source-disclosure h2{font-size:20px;line-height:1.3;margin-bottom:16px}.source-disclosure .skc-copy{font-size:12px;max-width:1280px}.source-cta>section{background:#eaf3ff}.skc-source-link-list ul{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;padding:0;list-style:none}.skc-source-link-list li{border:1px solid #ebebec;background:#fff;border-radius:12px;padding:22px;margin:0}.skc-source-link-list a{text-decoration:none}.reference-about .skc-reference-hero>.lil-container{padding-top:96px}.reference-industry .hero-section.manufacturing{margin-top:0}.reference-industry .skc-source-content h2{font-family:Gilroy,Arial,sans-serif}.skc-reference-hero h1{opacity:1!important;transform:none!important}.skc-reference-hero .efiling-hero-animation{max-width:100%}.enquiry-form{max-width:800px}.form-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px}.enquiry-form label{display:flex;flex-direction:column;gap:8px;font-size:16px;margin-bottom:22px}.enquiry-form input,.enquiry-form select,.enquiry-form textarea{font:inherit;width:100%;background:white;color:#314259;border:1px solid #d1d3d5;border-radius:6px;padding:13px}.enquiry-form textarea{resize:vertical}.form-note{font-size:14px;line-height:1.6;margin-bottom:20px;color:#9092a3}.enquiry-form .checkbox-label{flex-direction:row;align-items:flex-start;font-size:14px}.checkbox-label input{width:18px;margin-top:3px;flex-shrink:0}.enquiry-form .button{background:#1678fb;color:#fff;border:0;border-radius:6px;padding:15px 24px;font-weight:600;cursor:pointer}.enquiry-form [role=status]{margin:16px 0}.enquiry-form a{color:#1678fb}.enquiry-form .button-outline{display:inline-flex;color:white}.skc-footer{background:#2c323c;color:#b9bbbe;padding:80px 0 30px}.wrap{max-width:1280px;width:calc(100% - 80px);margin:auto}.footer-grid{display:grid;grid-template-columns:200px 1fr 1fr;gap:80px}.footer-logo{display:block;width:153px;background:white;padding:10px;border-radius:4px}.footer-logo img{width:133px;height:auto}.skc-footer p,.skc-footer a{font-size:14px;line-height:1.6}.skc-footer a{display:block;margin:12px 0;color:#b9bbbe}.skc-footer h2{font-size:16px;font-weight:600;color:white;margin:0 0 25px}.footer-bottom{margin-top:50px;padding-top:25px;border-top:1px solid #596579;display:flex;justify-content:space-between;gap:30px}.footer-bottom>div{display:flex;gap:20px}.footer-bottom p,.footer-bottom a{font-size:12px}.template-gallery,.not-found{padding-block:60px;min-height:65vh}.template-gallery h1,.not-found h1{font-size:40px;line-height:1.2;margin:20px 0}.gallery-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;margin:25px 0}.gallery-grid .content-card{padding:25px;border:1px solid #ebebec;border-radius:16px;background:#f8fbff}.gallery-grid h3{font-size:22px;margin:15px 0}.gallery-grid h2{font-size:28px}.gallery-grid span,.eyebrow{color:#1678fb}.skc-reference-hero .local-animation svg{display:block}
@media(max-width:1023px){.nav-links{gap:20px}.skc-ref-nav{padding-inline:24px}.skc-ref-nav-cta{margin-left:15px}.skc-source-audience-grid{grid-template-columns:repeat(2,minmax(0,1fr))!important}.footer-grid{gap:40px}}
@media(max-width:767px){.skc-ref-nav{padding-inline:20px;justify-content:space-between}.skc-ref-logo{width:90px}.skc-ref-logo img{width:72px;height:48px}.menu-toggle{display:block;margin-left:auto;background:none;border:0;font-size:24px;padding:5px;color:#314259}.skc-ref-nav-cta{display:none!important}.nav-links{display:none;position:absolute;top:64px;left:0;right:0;padding:15px 24px;background:white;max-height:80vh;overflow:auto}.nav-links.is-open{display:block}.nav-dropdown summary{padding:15px 0}.nav-panel{position:static;width:100%;box-shadow:none;padding:5px 15px}.skc-source-intro{padding:32px 20px}.skc-copy{font-size:15px}.skc-source-audience-grid{grid-template-columns:1fr!important}.skc-source-audience-card{min-height:185px}.skc-source-audience-card>div:first-child{padding-top:28px;padding-bottom:28px}.skc-source-link-list ul,.form-grid{grid-template-columns:1fr}.skc-source-content h2{font-size:28px}.source-disclosure h2{font-size:18px}.source-disclosure .skc-copy{font-size:12px}.footer-grid{grid-template-columns:1fr 1fr;gap:30px}.footer-brand{grid-column:1/-1}.footer-bottom{flex-direction:column}.footer-bottom>div{flex-wrap:wrap}.wrap{width:calc(100% - 40px)}.gallery-grid{grid-template-columns:1fr}.reference-about .skc-reference-hero>.lil-container{padding-top:30px}.skc-reference-hero .main_header{font-size:36px}.skc-reference-hero .sm\:gap-3{gap:12px}.skc-reference-site{overflow-x:clip}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;animation:none!important;transition:none!important}}
.skc-source-plans .pricing-v3-card{scroll-margin-top:90px}.skc-filing-intro{font-size:18px;line-height:1.5;margin-top:15px}.skc-reference-hero .local-animation{overflow:hidden}@media(max-width:767px){.skc-source-plans>.grid{grid-template-columns:1fr;gap:24px}.skc-source-plans{padding:35px 20px}.skc-filing-intro{font-size:16px}}

/* Homepage below Services: source BenefitsDesktop, FilingSteps, ExpertHelp and FilingBanner patterns. */
.home-lower-reference{color:#314259}
.home-lower-reference .home-lower-section{padding:62px 0;scroll-margin-top:84px}
.home-lower-reference h2{font-size:40px;font-weight:600;line-height:1.16;letter-spacing:-.8px;text-align:center;margin:0 auto 42px;max-width:1000px;padding:0 24px}
.home-lower-reference h3{font-size:30px;font-weight:600;line-height:1.2;margin:0 0 18px}
.home-lower-reference .skc-copy{font-size:18px;line-height:1.7}
.lower-benefits{max-width:1050px;margin:auto;padding:0 24px}
.lower-benefits-track{display:flex;overflow-x:auto;scroll-snap-type:x mandatory;scrollbar-width:none;position:relative;border-radius:24px}
.lower-benefits-track::-webkit-scrollbar{display:none}
.lower-benefit{flex:0 0 100%;min-width:0;min-height:420px;display:grid;grid-template-columns:45% 55%;background:#f6f6ff;scroll-snap-align:start;overflow:hidden;border-radius:24px}
.lower-benefit-media{position:relative;min-height:420px;overflow:hidden}
.lower-benefit-media img{position:absolute;height:100%;width:auto;max-width:none;left:-28px;top:0}
.lower-benefit-copy{padding:40px 38px 40px 16px;align-self:center}
.lower-benefit-copy h3{color:#1572ed}
.lower-dots{display:flex;justify-content:center;gap:8px;margin-top:24px}
.lower-dots button{width:24px;height:28px;position:relative;background:none;border:0;cursor:pointer}
.lower-dots button:after{content:'';position:absolute;inset:10px 8px;background:#e0edfe;border-radius:20px}
.lower-dots button[aria-pressed=true]:after{inset:10px 0;background:#1572ed}
.lower-dots button:focus-visible{outline:2px solid #1572ed;outline-offset:3px}
.home-lower-reference .lower-knowledge{background:#fafafa}
.lower-knowledge-grid,.lower-industries{max-width:1184px;margin:auto;display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;padding:0 24px}
.lower-knowledge-card{background:var(--card-bg);border-radius:24px;min-height:270px;padding:32px;display:flex;flex-direction:column;gap:32px}
.lower-card-icon{width:72px;height:72px;object-fit:contain}
.lower-article-title{font-size:23px;font-weight:600;line-height:1.35}
.home-lower-reference .queued-resource{color:inherit;border:0;text-decoration:none}
.lower-tools-panel,.lower-closing{max-width:1136px;margin:auto;border-radius:24px;background:linear-gradient(84.45deg,#e3efff .48%,#ebf3ff 94.99%);padding:48px 50px;display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center;border:2px solid #ebebec}
.home-lower-reference .lower-tools-panel h2,.home-lower-reference .lower-closing h2{text-align:left;padding:0;margin:0 0 24px}
.lower-tool-tiles{display:grid;gap:14px;transform:rotate(-3deg)}
.lower-tool-tiles>div{display:flex;align-items:center;gap:24px;padding:18px 24px;background:#fff;border-radius:16px;box-shadow:0 6px 24px #3142590a;font-size:20px;font-weight:600}
.lower-tool-tiles>div:nth-child(2){margin-left:32px}
.lower-tool-tiles img{object-fit:contain;width:56px;height:56px}
.lower-experience{max-width:1136px;margin:auto;display:grid;grid-template-columns:1fr 1.4fr;gap:60px;align-items:center;padding:42px 0;border-top:1px solid #e5e5e5;border-bottom:1px solid #e5e5e5}
.home-lower-reference .lower-experience h2{text-align:left;padding:0;margin:0}
.lower-experience-copy{background:#ecf3f7;border-radius:28px;padding:36px}
.lower-industries{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
.lower-industry{display:flex;align-items:center;gap:18px;border-radius:16px;background:#f6f6ff;padding:24px;position:relative;font-size:19px;font-weight:600;min-height:96px}
.lower-industry:nth-child(4n+2),.lower-industry:nth-child(4n+3){background:#eef5ff}
.lower-industry img{width:40px;height:40px;flex-shrink:0}
.lower-industry>span{margin-left:auto;color:#1572ed}
.lower-industry a{color:inherit;text-decoration:none}
.lower-industry a:after{content:'';position:absolute;inset:0;border-radius:16px}
.lower-industry:has(a:hover){box-shadow:inset 0 0 0 1px #1572ed}
.lower-memberships{max-width:800px;margin:auto;text-align:center;border:1px solid #e5e5e5;padding:28px 40px;border-radius:16px}
.home-lower-reference .lower-disclosure{background:#fafafa}
.lower-disclosure-layout{max-width:1136px;margin:auto;display:grid;grid-template-columns:1fr 1.7fr;gap:64px}
.home-lower-reference .lower-disclosure-layout h2{padding:0;text-align:left;margin:0;font-size:32px}
.lower-disclosure-layout .skc-copy{font-size:16px}
.lower-closing{display:block;padding:52px 60px}
.lower-closing .skc-copy{max-width:800px}
.lower-closing a{display:inline-block;margin:16px 8px 12px 0;padding:12px 22px;background:#1678fb;color:white!important;border-radius:5px;text-decoration:none!important;font-size:16px;font-weight:700}
@media(max-width:1190px){.lower-tools-panel,.lower-experience,.lower-closing,.lower-disclosure-layout{margin-left:24px;margin-right:24px}.lower-benefit-copy{padding:30px 24px 30px 12px}.lower-benefit-media img{left:-55px}.home-lower-reference h2{font-size:32px}}
@media(max-width:767px){.home-lower-reference .home-lower-section{padding:36px 0}.home-lower-reference h2{font-size:26px;letter-spacing:-.48px;margin-bottom:24px}.home-lower-reference h3{font-size:24px}.home-lower-reference .skc-copy{font-size:16px}.lower-benefits{padding:0 16px}.lower-benefit{grid-template-columns:1fr;grid-template-rows:240px 1fr;min-height:0;border-radius:18px}.lower-benefit-media{min-height:240px;height:240px}.lower-benefit-media img{height:310px;left:calc(50% - 265px);top:-4px}.lower-benefit-copy{padding:24px}.lower-knowledge-grid{grid-template-columns:1fr;padding:0 16px;gap:16px}.lower-knowledge-card{min-height:0;padding:24px;flex-direction:row;gap:20px;border-radius:18px;align-items:center}.lower-card-icon{width:48px;height:48px;flex-shrink:0}.lower-article-title{font-size:18px}.lower-tools-panel,.lower-closing{grid-template-columns:1fr;padding:28px 24px;gap:24px;margin:0 16px;border-radius:18px}.lower-tool-tiles{transform:none}.lower-tool-tiles>div{padding:14px 16px;gap:16px;font-size:16px}.lower-tool-tiles>div:nth-child(2){margin-left:0}.lower-tool-tiles img{width:40px;height:40px}.lower-experience{grid-template-columns:1fr;gap:24px;margin:0 16px;padding:28px 0}.lower-experience-copy{padding:24px;border-radius:18px}.lower-industries{grid-template-columns:1fr;padding:0 16px}.lower-industry{font-size:17px;padding:20px;min-height:80px}.lower-memberships{margin:0 16px;padding:24px}.lower-disclosure-layout{grid-template-columns:1fr;gap:24px;margin:0 24px}.home-lower-reference .lower-disclosure-layout h2{font-size:26px}.lower-closing a{display:block;text-align:center;margin:16px 0}.lower-closing .skc-copy{max-width:none}}
.home-lower-reference .skc-copy p{color:#4b5563}
.home-lower-reference .lower-article-title .queued-resource{color:#314259}