.elite2026-specialty__hero {
	position: relative;
	background: var(--elite2026-ink);
	padding-block: var(--elite2026-section-pad);
	overflow: hidden;
}
.elite2026-specialty__hero-bg {
	position: absolute;
	inset: 0;
	background: url('../images/hero-bg.png') center / cover no-repeat;
	opacity: 0.22;
	pointer-events: none;
}
.elite2026-specialty__hero-overlay {
	position: absolute;
	inset: 0;
	background: rgba(0, 0, 0, 0.39);
	pointer-events: none;
}
.elite2026-specialty__hero-inner {
	position: relative;
}

.elite2026-breadcrumb {
	display: flex;
	align-items: center;
	flex-wrap: wrap;
	gap: 8px;
	margin-bottom: 40px;
	font-family: var(--elite2026-font-sans);
	font-size: 14px;
	line-height: 21px;
}
.elite2026-breadcrumb__link { text-decoration: none; }
.elite2026-specialty__hero nav.elite2026-breadcrumb a.elite2026-breadcrumb__link,
.elite2026-specialty__hero nav.elite2026-breadcrumb a.elite2026-breadcrumb__link:visited {
	color: var(--elite2026-white);
}
.elite2026-specialty__hero nav.elite2026-breadcrumb a.elite2026-breadcrumb__link:hover,
.elite2026-specialty__hero nav.elite2026-breadcrumb a.elite2026-breadcrumb__link:focus {
	color: var(--elite2026-blue);
}
.elite2026-breadcrumb__current { color: var(--elite2026-blue); }
.elite2026-breadcrumb__sep {
	color: rgba(255, 255, 255, 0.5);
	flex: none;
}

.elite2026-specialty__title {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(36px, 4.2vw, 52px);
	line-height: 1.13;
	color: var(--elite2026-white);
	margin: 0;
	max-width: 900px;
}
.elite2026-specialty__title-accent { color: var(--elite2026-blue); }
.elite2026-specialty__subtitle {
	margin: 20px 0 0;
	font-size: 16px;
	line-height: 28px;
	color: var(--elite2026-muted-on-dark);
	max-width: 640px;
}

.elite2026-specialty__intro {
	background: var(--elite2026-white);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-specialty__intro-inner {
	display: grid;
	grid-template-columns: minmax(0, 1fr) 340px;
	gap: clamp(32px, 5vw, 80px);
	align-items: start;
}
.elite2026-specialty__intro-body {
	font-size: 16px;
	line-height: 28px;
	color: var(--elite2026-text-body);
}
.elite2026-specialty__intro-body p { margin: 0 0 20px; }
.elite2026-specialty__intro-body p:last-child { margin-bottom: 0; }
.elite2026-specialty__intro-body strong {
	font-weight: 700;
	color: var(--elite2026-text-dark);
}

.elite2026-specialty__aside {
	position: sticky;
	top: 120px;
}
.elite2026-specialty__cta-card {
	display: flex;
	flex-direction: column;
	min-height: 128px;
	background: var(--elite2026-blue);
	border-radius: var(--elite2026-radius);
	padding: 29px 33px;
	text-decoration: none;
	transition: transform 0.18s ease, background-color 0.18s ease, box-shadow 0.18s ease;
}
.elite2026-specialty__cta-card:hover,
.elite2026-specialty__cta-card:focus {
	transform: translateY(-3px);
	background: #2c79e8;
	box-shadow: var(--elite2026-shadow-card);
}
.elite2026-specialty__cta-title {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: 28px;
	line-height: 1.2;
	color: var(--elite2026-white);
	margin: 0 0 20px;
	text-align: center;
}
.elite2026-specialty__cta-link {
	display: inline-flex;
	align-items: center;
	justify-content: center;
	align-self: center;
	margin-top: auto;
	background: var(--elite2026-white);
	color: var(--elite2026-blue);
	font-family: var(--elite2026-font-sans);
	font-weight: 600;
	font-size: 15px;
	line-height: 22px;
	padding: 10px 24px;
	border-radius: var(--elite2026-radius);
	text-decoration: none;
}

.elite2026-specialty__contexts {
	background: var(--elite2026-navy);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-specialty__contexts-head {
	display: grid;
	grid-template-columns: 1fr 1fr;
	gap: clamp(32px, 5vw, 80px);
	align-items: end;
	margin-bottom: 56px;
}
.elite2026-specialty__h2 {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(28px, 3.2vw, 40px);
	line-height: 1.18;
	color: var(--elite2026-white);
	margin: 8px 0 0;
}
.elite2026-specialty__contexts-intro {
	font-size: 18px;
	line-height: 26px;
	color: var(--elite2026-muted-on-dark);
	margin: 0;
}
.elite2026-specialty__contexts-grid {
	display: grid;
	grid-template-columns: 1fr 1fr;
	column-gap: clamp(40px, 6vw, 80px);
}
.elite2026-specialty__context {
	display: flex;
	gap: 24px;
	padding: 28px 0;
	border-top: 1px solid var(--elite2026-border-on-dark);
}
.elite2026-specialty__context-num {
	flex: none;
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: 16px;
	line-height: 1.5;
	color: var(--elite2026-blue);
}
.elite2026-specialty__context-title {
	font-family: var(--elite2026-font-serif);
	font-weight: 600;
	font-size: 20px;
	line-height: 1.4;
	color: var(--elite2026-white);
	margin: 0 0 8px;
}
.elite2026-specialty__context-desc {
	font-size: 18px;
	line-height: 26px;
	color: var(--elite2026-muted-on-dark);
	margin: 0;
}

.elite2026-specialty__experts {
	background: var(--elite2026-white);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-specialty__experts .elite2026-eyebrow { margin-bottom: 24px; }
.elite2026-specialty__experts-card {
	background: var(--elite2026-white);
	border: 1px solid var(--elite2026-border);
	border-top: 3px solid var(--elite2026-blue);
	border-radius: var(--elite2026-radius-card);
	padding: clamp(28px, 4vw, 41px);
}
.elite2026-specialty__experts-body {
	font-size: 16px;
	line-height: 28px;
	color: var(--elite2026-text-body);
}
.elite2026-specialty__experts-body p { margin: 0 0 20px; }
.elite2026-specialty__experts-card .elite2026-btn {
	display: flex;
	width: fit-content;
	margin: 8px auto 0;
}

@media (max-width: 960px) {
	.elite2026-specialty__intro-inner { grid-template-columns: 1fr; }
	.elite2026-specialty__aside { position: static; }
	.elite2026-specialty__contexts-head { grid-template-columns: 1fr; }
	.elite2026-specialty__contexts-grid { grid-template-columns: 1fr; column-gap: 0; }
}

.elite2026-catgrid {
	background: #F5F6F5;
	padding-block: var(--elite2026-section-pad);
}
.elite2026-catgrid__head {
	margin-bottom: 40px;
}
.elite2026-catgrid__title {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(28px, 3.2vw, 40px);
	line-height: 1.18;
	color: var(--elite2026-text-dark);
	margin: 0 0 12px;
}
.elite2026-catgrid__intro {
	font-size: 16px;
	line-height: 26px;
	color: var(--elite2026-text-body);
	margin: 0;
	max-width: 640px;
}
.elite2026-catgrid__list {
	display: grid;
	grid-template-columns: repeat(3, 1fr);
	gap: 10px;
}
.elite2026-catgrid__item {
	display: flex;
	align-items: center;
	gap: 14px;
	padding: 14px 18px;
	background: rgba(59, 139, 255, 0.08);
	border: 1px solid transparent;
	border-radius: 4px;
	text-decoration: none;
	transition: border-color 0.13s ease, background-color 0.13s ease;
}
.elite2026-catgrid__item:hover,
.elite2026-catgrid__item:focus {
	border-color: var(--elite2026-blue);
	background: rgba(59, 139, 255, 0.14);
}
.elite2026-catgrid__dot {
	flex: none;
	width: 14px;
	height: 14px;
	border-radius: 50%;
	background: var(--elite2026-blue);
}
.elite2026-catgrid__label {
	font-family: var(--elite2026-font-sans);
	font-size: 15px;
	line-height: 20px;
	color: var(--elite2026-text-body);
}

@media (max-width: 960px) {
	.elite2026-catgrid__list { grid-template-columns: 1fr 1fr; }
}
@media (max-width: 600px) {
	.elite2026-catgrid__list { grid-template-columns: 1fr; }
}

.elite2026-index__stats {
	display: flex;
	flex-wrap: wrap;
	gap: 12px;
	margin-top: 36px;
}
.elite2026-index__stat {
	background: rgba(255, 255, 255, 0.08);
	border: 1px solid rgba(255, 255, 255, 0.12);
	border-radius: var(--elite2026-radius);
	padding: 24px;
	min-width: 220px;
}
.elite2026-index__stat-num {
	/* Lining tabular figures: Halant's are proportional old-style, so digits
	   sat at uneven widths (client, 29 Sept). Site sans, no new font. */
	font-family: var(--elite2026-font-sans);
	font-weight: 700;
	font-variant-numeric: lining-nums tabular-nums;
	font-feature-settings: "lnum" 1, "tnum" 1;
	letter-spacing: -0.005em;
	font-size: 36px;
	line-height: 1;
	color: var(--elite2026-white);
	margin-bottom: 8px;
}
.elite2026-index__stat-unit { color: inherit; }
.elite2026-index__stat-label {
	font-size: 14px;
	line-height: 20px;
	color: var(--elite2026-muted-on-dark);
}

.elite2026-index__search {
	background: var(--elite2026-blue);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-index__search-inner {
	text-align: center;
}
.elite2026-index__search-eyebrow { color: var(--elite2026-text-body); }
.elite2026-index__search-title {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(26px, 3vw, 32px);
	line-height: 1.2;
	color: var(--elite2026-white);
	margin: 8px 0 32px;
}
.elite2026-index__search-bar {
	max-width: 720px;
	margin: 0 auto;
}
.elite2026-index__search-input {
	width: 100%;
	height: 48px;
	background: rgba(255, 255, 255, 0.95);
	border: 1px solid var(--elite2026-text-body);
	border-radius: var(--elite2026-radius);
	padding: 0 18px;
	font-family: var(--elite2026-font-sans);
	font-size: 16px;
	color: var(--elite2026-text-body);
}
.elite2026-index__search-input::placeholder { color: var(--elite2026-text-body); opacity: 0.75; }
.elite2026-index__az {
	display: flex;
	flex-wrap: wrap;
	justify-content: center;
	gap: 4px;
	max-width: 900px;
	margin: 24px auto 0;
}
.elite2026-index__az-btn {
	width: 36px;
	height: 36px;
	background: rgba(255, 255, 255, 0.08);
	border: 1px solid rgba(255, 255, 255, 0.18);
	border-radius: var(--elite2026-radius);
	font-family: var(--elite2026-font-sans);
	font-weight: 600;
	font-size: 13px;
	letter-spacing: 0.5px;
	color: rgba(255, 255, 255, 0.75);
	cursor: pointer;
	transition: background-color var(--elite2026-motion-base), color var(--elite2026-motion-base);
}
.elite2026-index__az-btn[data-letter="all"] { width: auto; padding: 0 14px; }
.elite2026-index__az-btn:hover,
.elite2026-index__az-btn.is-active {
	background: var(--elite2026-white);
	color: var(--elite2026-blue);
}
.elite2026-index__results {
	list-style: none;
	margin: 24px auto 0;
	padding: 0;
	max-width: 720px;
	display: grid;
	grid-template-columns: 1fr 1fr;
	gap: 8px;
	text-align: left;
}
.elite2026-index__results:empty { margin: 0; }
.elite2026-index__result a {
	display: block;
	background: rgba(255, 255, 255, 0.95);
	border-radius: var(--elite2026-radius);
	padding: 12px 16px;
	font-family: var(--elite2026-font-sans);
	font-size: 15px;
	color: var(--elite2026-text-body);
	text-decoration: none;
}
.elite2026-index__result a:hover { background: var(--elite2026-white); color: var(--elite2026-blue); }
.elite2026-index__result-label {
	grid-column: 1 / -1;
	margin: 8px 0 0;
	font-family: var(--elite2026-font-sans);
	font-size: 12px;
	font-weight: 700;
	letter-spacing: 0.12em;
	text-transform: uppercase;
	color: rgba(255,255,255,0.7);
}
.elite2026-index__result.is-secondary a { background: rgba(255,255,255,0.78); }
.elite2026-index__empty {
	margin: 24px 0 0;
	color: var(--elite2026-white);
	font-size: 15px;
}

.elite2026-index__browse {
	background: var(--elite2026-white);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-index__browse-head { margin-bottom: 24px; }
.elite2026-index__browse-title {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(28px, 3.2vw, 40px);
	line-height: 1.18;
	color: var(--elite2026-text-dark);
	margin: 8px 0 0;
}
.elite2026-index__cats {
	display: flex;
	flex-direction: column;
}
.elite2026-index__cat {
	display: grid;
	grid-template-columns: 120px minmax(0, 1fr) auto;
	align-items: center;
	gap: 24px;
	padding: 28px 0;
	border-bottom: 1px solid #E4E1DC;
	text-decoration: none;
}
.elite2026-index__cat:first-child { border-top: 1px solid #E4E1DC; }
.elite2026-index__cat-num {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(48px, 6vw, 88px);
	line-height: 1;
	color: #E4E1DC;
}
.elite2026-index__cat-name {
	display: block;
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(22px, 2.4vw, 30px);
	line-height: 1.2;
	color: var(--elite2026-text-dark);
}
.elite2026-index__cat-desc {
	display: block;
	margin-top: 8px;
	font-size: 16px;
	line-height: 26px;
	color: var(--elite2026-text-body);
	max-width: 640px;
}
.elite2026-index__cat-cta {
	font-family: var(--elite2026-font-sans);
	font-weight: 600;
	font-size: 16px;
	color: var(--elite2026-blue);
	white-space: nowrap;
}

@media (max-width: 768px) {
	.elite2026-index__results { grid-template-columns: 1fr; }
	.elite2026-index__cat {
		grid-template-columns: 64px 1fr;
		gap: 16px;
	}
	.elite2026-index__cat-cta { grid-column: 2; }
}

.elite2026-so__h2 {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: clamp(28px, 3.2vw, 40px);
	line-height: 1.18;
	color: var(--elite2026-text-dark);
	margin: 8px 0 0;
}
.elite2026-so__flatfee {
	background: var(--elite2026-white);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-so__flatfee-inner {
	display: grid;
	grid-template-columns: 5fr 7fr;
	gap: clamp(32px, 5vw, 80px);
	align-items: start;
}
.elite2026-so__flatfee-body p {
	font-size: 16px;
	line-height: 28px;
	color: var(--elite2026-text-body);
	margin: 0 0 24px;
}
.elite2026-so__section {
	background: var(--elite2026-white);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-so__section-title { margin: 0 0 40px; }
.elite2026-so__grid {
	display: grid;
	grid-template-columns: repeat(3, 1fr);
	gap: 24px;
}
.elite2026-so__card {
	display: flex;
	flex-direction: column;
	gap: 0;
	background: var(--elite2026-white);
	border: 1px solid var(--elite2026-border);
	border-top: 3px solid var(--elite2026-blue);
	border-radius: var(--elite2026-radius-card);
	padding: 34px 32px;
	text-decoration: none;
	transition: transform 0.18s ease, box-shadow 0.18s ease, border-color 0.18s ease;
}
.elite2026-so__card-title {
	font-family: var(--elite2026-font-serif);
	font-weight: 500;
	font-size: 20px;
	line-height: 1.3;
	color: var(--elite2026-text-dark);
	margin: 0;
}
.elite2026-so__card-desc {
	font-size: 15px;
	line-height: 24px;
	color: var(--elite2026-text-body);
	margin: 0;
}
.elite2026-so__card-cta {
	margin-top: auto;
	padding-top: 8px;
	font-family: var(--elite2026-font-sans);
	font-weight: 600;
	font-size: 15px;
	color: var(--elite2026-blue);
}
@media (hover: hover) {
	.elite2026-so__card:hover {
		transform: translateY(-3px);
		box-shadow: var(--elite2026-shadow-card);
		border-color: var(--elite2026-blue);
		border-top-color: var(--elite2026-blue);
	}
}
@media (max-width: 960px) {
	.elite2026-so__flatfee-inner { grid-template-columns: 1fr; }
	.elite2026-so__grid { grid-template-columns: 1fr; }
}

/* Service Models — enriched cards + comparison + Expert NOW */
.elite2026-so__section-head {
	max-width: 720px;
	margin: 0 0 48px;
}
.elite2026-so__section-intro {
	font-size: 17px;
	line-height: 28px;
	color: var(--elite2026-text-body);
	margin: 16px 0 0;
}
.elite2026-so__card-tagline {
	font-family: var(--elite2026-font-sans);
	font-weight: 600;
	font-size: 14px;
	line-height: 21px;
	color: var(--elite2026-blue);
	margin: 6px 0 0;
}
.elite2026-so__card-intro {
	font-size: 15px;
	line-height: 24px;
	color: var(--elite2026-text-body);
	margin: 14px 0 0;
}
.elite2026-so__features {
	margin-top: 22px;
	padding-top: 22px;
	border-top: 1px solid var(--elite2026-border);
}
.elite2026-so__features-label {
	font-family: var(--elite2026-font-sans);
	font-weight: 700;
	font-size: 12px;
	letter-spacing: 0.08em;
	text-transform: uppercase;
	color: var(--elite2026-text-dark);
	margin: 0 0 14px;
}
.elite2026-so__features-list {
	list-style: none;
	margin: 0;
	padding: 0;
	display: flex;
	flex-direction: column;
	gap: 11px;
}
.elite2026-so__features-list li {
	position: relative;
	padding-left: 28px;
	font-size: 14.5px;
	line-height: 22px;
	color: var(--elite2026-text-body);
}
.elite2026-so__features-list li::before {
	content: '';
	position: absolute;
	left: 0;
	top: 2px;
	width: 18px;
	height: 18px;
	background: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 20 20' fill='none'%3E%3Cpath d='M4 10.5l4 4 8-9' stroke='%233B8BFF' stroke-width='2.2' stroke-linecap='round' stroke-linejoin='round'/%3E%3C/svg%3E") no-repeat center;
	background-size: 18px 18px;
}

.elite2026-so__compare {
	background: var(--elite2026-card-light);
	padding-block: var(--elite2026-section-pad);
}
.elite2026-so__table-wrap {
	overflow-x: auto;
	border: 1px solid var(--elite2026-border);
	border-radius: var(--elite2026-radius-card);
	background: var(--elite2026-white);
}
.elite2026-so__table {
	width: 100%;
	border-collapse: collapse;
	min-width: 720px;
}
.elite2026-so__table th,
.elite2026-so__table td {
	text-align: left;
	vertical-align: top;
	padding: 18px 22px;
	font-size: 14.5px;
	line-height: 22px;
	border-bottom: 1px solid var(--elite2026-border);
}
.elite2026-so__table thead th {
	font-family: var(--elite2026-font-sans);
	font-weight: 700;
	font-size: 13px;
	letter-spacing: 0.03em;
	color: var(--elite2026-white);
	background: var(--elite2026-navy);
	border-bottom: none;
}
.elite2026-so__table tbody th {
	font-family: var(--elite2026-font-sans);
	font-weight: 700;
	color: var(--elite2026-text-dark);
	width: 26%;
}
.elite2026-so__table tbody td { color: var(--elite2026-text-body); }
.elite2026-so__table tbody tr:nth-child(even) th,
.elite2026-so__table tbody tr:nth-child(even) td {
	background: var(--elite2026-card-light);
}
.elite2026-so__table tbody tr:last-child th,
.elite2026-so__table tbody tr:last-child td {
	border-bottom: none;
}

.elite2026-so__expertnow {
	background: var(--elite2026-ink);
	padding-block: clamp(40px, 5vw, 64px);
}
.elite2026-so__expertnow-inner {
	display: flex;
	align-items: center;
	justify-content: space-between;
	gap: 32px;
	flex-wrap: wrap;
}
.elite2026-so__expertnow-text { max-width: 760px; }
.elite2026-so__expertnow-body {
	font-size: 17px;
	line-height: 28px;
	color: rgba(255, 255, 255, 0.82);
	margin: 10px 0 0;
}

.single-specialty .elite2026-specialty__hero-bg,
.tax-specialty_area .elite2026-specialty__hero-bg,
.elite-page-specialty-areas .elite2026-specialty__hero-bg {
	background-image: url('../images/specialty-hero.jpg');
}
.elite-page-service-options .elite2026-specialty__hero-bg {
	background-image: url('../images/service-models-hero.jpg');
}

.elite2026-specialty__hero-inner { z-index: 2; }
.elite2026-specialty__hero::before,
.elite2026-specialty__hero::after {
	content: "";
	position: absolute;
	z-index: 1;
	border-radius: 50%;
	pointer-events: none;
	background: radial-gradient(circle at 35% 35%, rgba(59, 139, 255, 0.38), rgba(59, 139, 255, 0.08) 45%, transparent 70%);
}
.elite2026-specialty__hero::before {
	width: clamp(240px, 30vw, 420px);
	height: clamp(240px, 30vw, 420px);
	top: -110px;
	right: -60px;
	animation: elite2026-drift-a 20s ease-in-out infinite;
}
.elite2026-specialty__hero::after {
	width: clamp(180px, 24vw, 320px);
	height: clamp(180px, 24vw, 320px);
	bottom: -110px;
	left: -40px;
	animation: elite2026-drift-b 26s ease-in-out infinite;
}
@media (prefers-reduced-motion: reduce) {
	.elite2026-specialty__hero::before,
	.elite2026-specialty__hero::after { animation: none; }
}