/* Mike Perz & Associates — Tax & Accounting.
   Styled to mikeperz.com (measured live 2026-09-18): Montserrat, royal blue
   #0000C2, lavender #7474CB, #F2F4F7 page. Shared by every page of the site. */

@font-face{font-family:'Montserrat';src:url('/fonts/montserrat-var.woff2') format('woff2');
  font-weight:100 900;font-style:normal;font-display:swap}

:root{
  --blue:#0000C2;          /* Mike's royal blue: nav, headings, buttons */
  --blue-deep:#06064A;
  --lavender:#7474CB;      /* large headings only (4.1:1 on white) */
  --lavender-ink:#6262C0;  /* lavender for buttons + small text (5.2:1) */
  --page:#F2F4F7;
  --line:#E3E7F0;
  --muted:#5F6B8A;
  --ink:#111111;
  --white:#FFFFFF;
  --wrap:1200px;
  --read:700px;
}

*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--white);color:var(--ink);
  font-family:'Montserrat',ui-sans-serif,system-ui,sans-serif;
  font-size:1rem;line-height:1.7;font-weight:400}
img{max-width:100%;height:auto;display:block}
a{color:var(--blue)}
a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--lavender-ink);outline-offset:3px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 16px}
.skip{position:absolute;left:-9999px}
.skip:focus{left:16px;top:16px;z-index:30;background:var(--white);padding:8px 12px}

/* ---------- header (Mike's layout: logo left, pill + nav right) ---------- */
.site-header{background:var(--white);border-bottom:1px solid var(--line)}
.site-header .bar{display:flex;align-items:center;justify-content:space-between;
  gap:16px;padding-top:12px;padding-bottom:12px}
.brand{display:flex;align-items:center;gap:14px;text-decoration:none}
.brand img{width:150px}
.brand-division{border-left:2px solid var(--line);padding-left:14px;
  color:var(--blue);font-size:.76rem;font-weight:600;letter-spacing:.12em;
  text-transform:uppercase;line-height:1.35}
.header-right{display:flex;flex-direction:column;align-items:flex-end;gap:10px}
.pill{display:inline-flex;align-items:center;justify-content:center;min-height:44px;
  padding:10px 24px;border-radius:999px;background:var(--lavender-ink);color:var(--white);
  font-weight:500;font-size:.9rem;letter-spacing:.04em;text-transform:uppercase;
  text-decoration:none;white-space:nowrap;transition:background .2s}
.pill:hover{background:var(--blue)}
.site-nav{display:none;gap:28px}
.site-nav a,.mobile-nav a{color:var(--blue);text-decoration:none}
.site-nav a:hover,.mobile-nav a:hover{text-decoration:underline;text-underline-offset:4px}
.site-nav a[aria-current="page"],.mobile-nav a[aria-current="page"]{font-weight:600;
  text-decoration:underline;text-decoration-thickness:2px;text-underline-offset:6px}
/* Phones and tablets: a plain row of links under the logo, so "Home" is always
   one tap away for someone who landed on a service page from a mailer. */
.mobile-nav{border-top:1px solid var(--line)}
.mobile-nav ul{list-style:none;margin:0 auto;padding:0 16px;max-width:var(--wrap);
  display:flex;justify-content:space-between;gap:6px;overflow-x:auto;scrollbar-width:none}
.mobile-nav ul::-webkit-scrollbar{display:none}
.mobile-nav a{display:flex;align-items:center;min-height:44px;font-size:.8rem;white-space:nowrap}
@media (max-width:519px){
  .brand-division{display:none}
  .brand img{width:132px}
  .site-header .pill{padding:10px 16px;font-size:.8rem}
}

/* ---------- buttons ---------- */
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:52px;
  padding:14px 30px;border-radius:999px;background:var(--blue);color:var(--white);
  font-weight:600;font-size:1rem;letter-spacing:.03em;text-transform:uppercase;
  text-decoration:none;text-align:center;border:2px solid var(--blue);transition:background .2s,color .2s}
.btn:hover{background:#00009A;border-color:#00009A}
.btn.light{background:var(--white);color:var(--blue);border-color:var(--white)}
.btn.light:hover{background:var(--page);border-color:var(--page)}
.reassure{list-style:none;margin:14px 0 0;padding:0;display:flex;flex-wrap:wrap;gap:6px 18px;
  font-size:.88rem;font-weight:500}
.reassure li{position:relative;padding-left:20px}
.reassure li::before{content:"";position:absolute;left:2px;top:.45em;width:9px;height:5px;
  border-left:2px solid currentColor;border-bottom:2px solid currentColor;transform:rotate(-45deg)}

/* ---------- hero ---------- */
.hero{position:relative;color:var(--white);
  background:linear-gradient(120deg,var(--blue-deep) 0%,#0B0B8A 58%,#2A2AC0 100%)}
.hero .wrap{padding-top:48px;padding-bottom:64px}
.hero.has-tiles .wrap{padding-bottom:100px}
.eyebrow{margin:0 0 16px;font-size:.78rem;font-weight:600;letter-spacing:.14em;
  text-transform:uppercase;color:rgba(255,255,255,.82)}
.hero h1{margin:0;max-width:800px;font-weight:500;font-size:clamp(1.9rem,5.4vw,2.85rem);
  line-height:1.18}
.hero .sub{margin:20px 0 28px;max-width:640px;font-size:1.12rem;line-height:1.6;
  color:rgba(255,255,255,.94)}
.hero .reassure{color:rgba(255,255,255,.9)}

/* ---------- service buttons (his product tiles) ---------- */
.tiles{position:relative;margin-top:-56px;z-index:1}
.tile-list{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr;gap:12px}
.tiles a{display:flex;align-items:center;gap:16px;height:100%;padding:18px 20px;
  background:var(--white);border:1px solid var(--line);border-radius:6px;
  box-shadow:0 10px 24px -14px rgba(6,6,74,.35);color:var(--ink);text-decoration:none;
  transition:border-color .2s,transform .2s}
.tiles a:hover{border-color:var(--blue);transform:translateY(-2px)}
@media (prefers-reduced-motion:reduce){.tiles a,.other a{transition:none}.tiles a:hover,.other a:hover{transform:none}}
.tile-kicker{display:block;color:var(--muted);font-weight:600;font-size:.76rem;
  letter-spacing:.1em;text-transform:uppercase}
.tile-title{display:block;margin-top:4px;color:var(--blue);font-weight:600;font-size:1.12rem;
  line-height:1.35}
.tile-body{display:flex;flex-direction:column;flex:1;min-width:0}
.tile-go{display:block;margin-top:8px;color:var(--blue);font-weight:600;font-size:.88rem;
  text-decoration:underline;text-underline-offset:4px}
.icon{flex:none;width:56px;height:56px;border-radius:50%;background:var(--white);
  border:1px solid var(--line);display:grid;place-items:center;color:var(--blue)}
.icon svg{width:26px;height:26px}

/* ---------- proof strip ---------- */
.proof{list-style:none;margin:28px 0 0;padding:0;display:grid;grid-template-columns:repeat(3,1fr);
  gap:10px;text-align:center}
.proof li{color:var(--muted);font-size:.78rem;line-height:1.45}
.proof strong{display:block;color:var(--blue);font-size:1.1rem;font-weight:600;line-height:1.3}
@media (min-width:640px){.proof li{font-size:.9rem}.proof strong{font-size:1.5rem;line-height:1.2}}
.proof-band{padding:32px 0 8px}
.tiles{padding-bottom:40px}

/* ---------- sections ---------- */
.section{padding:60px 0}
.section.alt{background:var(--page)}
.kicker{margin:0 0 10px;color:var(--lavender-ink);font-weight:600;font-size:.8rem;
  letter-spacing:.12em;text-transform:uppercase}
h2{margin:0;max-width:820px;color:var(--blue);font-weight:600;
  font-size:clamp(1.6rem,4.4vw,2.35rem);line-height:1.2}
.lead{margin:16px 0 0;max-width:var(--read);font-size:1.08rem}
.wins{list-style:none;margin:22px 0 0;padding:0;max-width:var(--read)}
.wins li{position:relative;padding-left:30px;margin-bottom:10px;font-weight:500}
.wins li::before{content:"";position:absolute;left:4px;top:.5em;width:12px;height:7px;
  border-left:2.5px solid var(--blue);border-bottom:2.5px solid var(--blue);transform:rotate(-45deg)}
.urgent{margin:22px 0 0;max-width:var(--read);padding:14px 18px;background:var(--white);
  border:1px solid var(--line);border-radius:6px;font-weight:500}
.urgent strong{color:var(--blue)}
.group-label{margin:34px 0 14px;color:var(--ink);font-weight:600;font-size:1rem}
.plans{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr;gap:14px}
.plans.spaced{margin-top:28px}
.plan{position:relative;background:var(--white);border:1px solid var(--line);border-radius:6px;
  padding:22px 20px 16px}
.plan.featured{border:2px solid var(--blue)}
.badge{position:absolute;top:-12px;left:20px;background:var(--blue);color:var(--white);
  font-size:.76rem;font-weight:600;letter-spacing:.08em;text-transform:uppercase;
  padding:3px 10px;border-radius:999px}
.plan-name{margin:0;font-weight:600;font-size:1.05rem}
.best{margin:2px 0 0;color:var(--muted);font-size:.86rem}
.price{margin:8px 0 0;color:var(--blue);font-weight:600;font-size:1.8rem;line-height:1.2}
.price small{color:var(--muted);font-weight:500;font-size:.85rem;margin-left:4px}
.plan ul{margin:12px 0 0;padding:0;list-style:none;font-size:.93rem}
.plan li{position:relative;padding-left:22px;margin-bottom:6px;line-height:1.5}
.plan li::before{content:"";position:absolute;left:2px;top:.42em;width:10px;height:6px;
  border-left:2px solid var(--blue);border-bottom:2px solid var(--blue);transform:rotate(-45deg)}
.note{margin:14px 0 0;color:var(--muted);font-size:.93rem;max-width:var(--read)}
.cta-row{margin-top:28px}

/* ---------- case studies (six completed cost-seg studies) ---------- */
.sum{list-style:none;margin:26px 0 0;padding:0;display:grid;grid-template-columns:repeat(3,1fr);gap:10px}
.sum li{background:var(--white);border:1px solid var(--line);border-radius:6px;padding:14px 12px;
  font-size:.82rem;color:var(--muted);line-height:1.45}
.sum strong{display:block;color:var(--blue);font-size:1.25rem;font-weight:600;line-height:1.25;margin-bottom:2px}
.sum .big strong{font-size:1.25rem}
.cases{list-style:none;margin:22px 0 0;padding:0;display:grid;grid-template-columns:1fr;gap:14px}
.case{background:var(--white);border:1px solid var(--line);border-radius:6px;padding:18px 20px}
.case-head{display:flex;justify-content:space-between;gap:8px;margin:0;font-size:.82rem;color:var(--muted)}
.case-head strong{color:var(--ink);font-weight:600}
.case-price{margin:2px 0 0;font-size:.82rem;color:var(--muted)}
/* not .bar: the header's container is .wrap.bar */
.meter{display:grid;grid-template-columns:1fr auto;gap:2px 10px;margin:12px 0 0;font-size:.82rem;color:var(--muted)}
.meter b{color:var(--ink);font-weight:600}
.track{grid-column:1/-1;height:10px;background:var(--page);border-radius:999px;overflow:hidden}
.fill{display:block;height:100%;min-width:4px;border-radius:999px;background:#AEB3D6}
.fill.with{background:var(--blue)}
.gain{margin:14px 0 0;padding-top:12px;border-top:1px solid var(--line);color:var(--blue);
  font-weight:600;font-size:1.3rem;line-height:1.2}
.gain small{display:block;margin-top:2px;color:var(--muted);font-weight:500;font-size:.78rem}
.caveat{margin:22px 0 0;max-width:820px;padding:16px 18px;background:var(--white);
  border:1px solid var(--line);border-radius:6px;font-size:.93rem}
.caveat strong{color:var(--ink)}
.teaser .cta-row{margin-top:24px}
/* ---------- sample tax plan (tax-strategy) ---------- */
.ladder{list-style:none;margin:26px 0 0;padding:0;display:grid;grid-template-columns:1fr;gap:12px}
.ladder li{background:var(--white);border:1px solid var(--line);border-radius:6px;padding:16px 18px;
  font-size:.88rem;color:var(--muted);line-height:1.45}
.ladder .step{display:block;font-size:.76rem;font-weight:600;letter-spacing:.08em;text-transform:uppercase;color:var(--lavender-ink)}
.ladder strong{display:block;white-space:nowrap;margin:6px 0 6px;color:var(--blue);font-size:1.45rem;font-weight:600;line-height:1.2}
.five{margin:12px 0 0;padding:18px 20px;background:var(--blue);color:var(--white);border-radius:6px;font-size:.95rem}
.five strong{display:block;font-size:1.9rem;font-weight:600;line-height:1.15;margin-bottom:4px}
.sub-h{margin:34px 0 0;color:var(--ink);font-size:1.1rem;font-weight:600}
@media (min-width:640px){.cases{grid-template-columns:repeat(2,1fr)}.sum li{font-size:.9rem;padding:16px}.sum strong{font-size:1.6rem}}
@media (min-width:640px){.ladder{grid-template-columns:repeat(2,1fr)}}
@media (min-width:1000px){.cases{grid-template-columns:repeat(3,1fr)}}
@media (min-width:1200px){.ladder{grid-template-columns:repeat(4,1fr)}}

/* ---------- questions ---------- */
.faq{margin:24px 0 0;max-width:820px}
.faq details{background:var(--white);border:1px solid var(--line);border-radius:6px;margin-bottom:10px}
.faq summary{cursor:pointer;list-style:none;padding:16px 48px 16px 18px;font-weight:600;
  position:relative;min-height:44px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:18px;top:50%;transform:translateY(-50%);
  color:var(--blue);font-size:1.4rem;font-weight:500}
.faq details[open] summary::after{content:"\2013"}
.faq details p{margin:0;padding:0 18px 16px}

/* ---------- booking ---------- */
.center{text-align:center}
.book h2{margin:0 auto}
.book .lead{margin:12px auto 0}
.steps{counter-reset:s;list-style:none;margin:28px auto 30px;padding:0;display:grid;
  grid-template-columns:1fr;gap:14px;max-width:980px;text-align:left}
.steps li{counter-increment:s;position:relative;padding-left:48px}
.steps li::before{content:counter(s);position:absolute;left:0;top:0;width:32px;height:32px;
  border-radius:50%;background:var(--blue);color:var(--white);display:grid;place-items:center;
  font-weight:600;font-size:.9rem}
.steps strong{display:block;color:var(--blue);font-weight:600}
.tabs{display:none;flex-wrap:wrap;justify-content:center;gap:8px;margin:0 0 20px}
.js .tabs{display:flex}
.tab{min-height:48px;padding:10px 20px;border:1px solid var(--blue);border-radius:999px;
  background:var(--white);color:var(--blue);font:inherit;font-weight:500;font-size:.88rem;
  letter-spacing:.03em;text-transform:uppercase;cursor:pointer}
.tab[aria-selected="true"]{background:var(--blue);color:var(--white)}
.book .wrap{position:relative}
.panel{background:var(--white);border:1px solid var(--line);padding:8px}
.panel+.panel{margin-top:24px}
.js .panel+.panel{margin-top:0}
/* Inactive calendars are parked off-screen, NOT display:none. GHL's
   form_embed.js hides every iframe at load and only reveals one after its
   resize handshake, which never completes for an iframe that is display:none
   (or loading=lazy) at that moment — the calendar then stays invisible for good. */
.panel.parked{position:absolute;left:-10000px;top:0;width:100%;visibility:hidden}
.panel-title{margin:12px 12px 0;color:var(--blue);font-weight:600;text-align:left}
.js .tabbed .panel-title{display:none}
.panel-title.solo{display:none}
.panel iframe{width:100%;border:0;overflow:hidden;min-height:700px;display:block}

/* ---------- other services (bottom of each service page) ---------- */
.other ul{list-style:none;margin:20px 0 0;padding:0;display:grid;grid-template-columns:1fr;gap:12px}
.other li a{display:flex;flex-direction:column;height:100%;padding:18px 20px;background:var(--white);border:1px solid var(--line);
  border-radius:6px;color:var(--ink);text-decoration:none;transition:border-color .2s,transform .2s}
.other li a:hover{border-color:var(--blue);transform:translateY(-2px)}

/* ---------- legal pages ---------- */
.legal{max-width:760px;margin:0 auto;padding:48px 16px 64px}
.legal h1{margin:0 0 8px;color:var(--blue);font-weight:600;font-size:clamp(1.6rem,4vw,2.2rem)}
.legal .updated{color:var(--muted);font-size:.9rem;margin:0 0 32px}
.legal h2{font-size:1.2rem;margin:32px 0 10px}
.legal p,.legal li{margin:0 0 12px}
.legal ul{padding-left:22px}

/* ---------- sticky call-to-action on phones ---------- */
.sticky-cta{position:fixed;left:0;right:0;bottom:0;z-index:20;padding:10px 16px;
  background:rgba(255,255,255,.96);border-top:1px solid var(--line);
  transform:translateY(110%);visibility:hidden;transition:transform .25s,visibility .25s}
.sticky-cta.show{transform:none;visibility:visible}
.sticky-cta .btn{width:100%}
@media (prefers-reduced-motion:reduce){.sticky-cta{transition:none}}

/* ---------- footer (his: lavender uppercase headings, small print) ---------- */
.site-footer{background:var(--white);border-top:1px solid var(--line);padding:48px 0 96px;font-size:.92rem}
.foot-cols{display:grid;grid-template-columns:1fr;gap:32px}
.site-footer .foot-h{margin:0 0 10px;max-width:none;color:var(--lavender-ink);font-weight:500;
  font-size:1.15rem;line-height:1.4;letter-spacing:.05em;text-transform:uppercase}
.site-footer p{margin:0 0 6px}
.foot-links{list-style:none;margin:0;padding:0}
.foot-links li{margin:0 0 4px}
.site-footer .fine{margin-top:32px;padding-top:20px;border-top:1px solid var(--line);
  color:var(--muted);font-size:.8rem;line-height:1.6}

@media (min-width:640px){
  .plans.cols-3{grid-template-columns:repeat(3,1fr)}
  .plans.cols-4{grid-template-columns:repeat(2,1fr)}
  .steps{grid-template-columns:repeat(3,1fr)}
}
@media (min-width:900px){
  .brand img{width:190px}
  .tile-list{grid-template-columns:repeat(2,1fr);row-gap:56px}
  .tiles a{flex-direction:column;align-items:center;text-align:center;gap:10px;padding:0 20px 22px}
  .tiles .icon{width:78px;height:78px;margin-top:-39px}
  .tiles .icon svg{width:34px;height:34px}
  .tiles{margin-top:-24px;padding-bottom:56px}
  .tiles .tile-body{width:100%}
  .tile-go{margin-top:auto;padding-top:14px}
  /* three stats under four tiles: centre them rather than filling columns 1-3 */
  .tiles .proof{max-width:980px;margin:44px auto 0}
  .other ul{grid-template-columns:repeat(3,1fr)}
  .other .tile-go{margin-top:auto;padding-top:12px}
  .other .tile-kicker{display:flex;align-items:flex-end;min-height:2.9em;line-height:1.45}
  .tile-list{padding-top:40px}
  .hero .wrap{padding-top:52px;padding-bottom:72px}
  .hero.has-tiles .wrap{padding-bottom:84px}
  .hero h1{font-size:2.55rem}
  .hero .sub{margin:16px 0 22px}
  .plans.cols-4{grid-template-columns:repeat(4,1fr)}
  .foot-cols{grid-template-columns:1fr 1fr}
  .section{padding:80px 0}
  .plan.wide{max-width:760px}
  .sticky-cta{display:none}
  .site-footer{padding-bottom:24px}
}
/* Text-and-checklist sections: heading left, content right on wide screens, so the
   section doesn't leave the right half empty. Below 1000px they stack as before. */
@media (min-width:1000px){
  .split{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:64px;align-items:start}
  .split-body > :first-child{margin-top:0}
  .split-body .plan.wide{max-width:none}
}
@media (min-width:1100px){
  .tile-list{grid-template-columns:repeat(4,1fr)}
  /* two-line labels: reserve two lines, bottom-aligned, so every headline starts level */
  .tiles .tile-kicker{display:flex;align-items:flex-end;justify-content:center;line-height:1.45;min-height:2.9em}
  .site-nav{display:flex}
  .mobile-nav{display:none}
  .brand img{width:230px}
}