._header_tband_1{position:sticky;top:0;z-index:200;background:#fff;border-bottom:1px solid #e8e8e8;box-shadow:0 1px 8px #0000000f}._inner_tband_10{max-width:1100px;margin:0 auto;padding:0 2rem;height:64px;display:flex;align-items:center;justify-content:space-between}._logo_tband_20{font-size:1.3rem;font-weight:700;color:#111;text-decoration:none;letter-spacing:-.01em}._logoImg_tband_28{height:40px;width:auto;object-fit:contain;display:block}._desktopNav_tband_30{display:flex;align-items:center;gap:2rem}._link_tband_32{font-size:.92rem;font-weight:500;color:#555;text-decoration:none;transition:color .15s}._link_tband_32:hover{color:#111}._active_tband_40{color:#111!important;font-weight:600}._cta_tband_42{background:#111;color:#fff;font-weight:600;font-size:.88rem;padding:.45rem 1.1rem;border-radius:6px;text-decoration:none;transition:opacity .15s}._cta_tband_42:hover{opacity:.8}._burger_tband_55{display:none;flex-direction:column;gap:5px;padding:6px;background:none;border:none;cursor:pointer}._bar_tband_56{display:block;width:22px;height:2px;background:#333;border-radius:2px;transition:transform .2s,opacity .2s}._b1_tband_57{transform:translateY(7px) rotate(45deg)}._b2_tband_58{opacity:0}._b3_tband_59{transform:translateY(-7px) rotate(-45deg)}._mobileNav_tband_62{background:#fff;border-top:1px solid #eee}._mobileInner_tband_63{max-width:1100px;margin:0 auto;padding:.5rem 2rem 1rem;display:flex;flex-direction:column}._mobileLink_tband_64{display:block;padding:.8rem 0;font-size:.98rem;font-weight:500;color:#555;text-decoration:none;border-bottom:1px solid #f0f0f0;transition:color .15s}._mobileLink_tband_64:hover{color:#111}._mobileActive_tband_66{color:#111!important;font-weight:600}._mobileCta_tband_67{display:inline-block;margin-top:1rem;background:#111;color:#fff;font-weight:600;font-size:.95rem;padding:.65rem 1.5rem;border-radius:6px;text-decoration:none;text-align:center}@media (max-width: 700px){._desktopNav_tband_30{display:none}._burger_tband_55{display:flex}}._footer_rz0sj_1{background:#f9f9f9;border-top:1px solid #e8e8e8;margin-top:auto}._inner_rz0sj_3{max-width:1100px;margin:0 auto;padding:3rem 2rem;display:grid;grid-template-columns:2fr 1fr 1fr;gap:3rem}._logo_rz0sj_12{font-size:1.2rem;font-weight:700;color:#111;text-decoration:none;display:block;margin-bottom:.6rem}._brand_rz0sj_13 p{color:#888;font-size:.88rem;line-height:1.6;max-width:28ch}._col_rz0sj_15{display:flex;flex-direction:column;gap:.55rem}._colLabel_rz0sj_16{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.09em;color:#aaa;margin-bottom:.2rem}._col_rz0sj_15 a{font-size:.88rem;color:#666;text-decoration:none;transition:color .15s}._col_rz0sj_15 a:hover{color:#111}._bottom_rz0sj_20{border-top:1px solid #eee}._bottomInner_rz0sj_21{max-width:1100px;margin:0 auto;padding:1rem 2rem;display:flex;align-items:center;justify-content:space-between}._bottom_rz0sj_20 p{font-size:.8rem;color:#aaa}._cmsLink_rz0sj_23{font-size:.8rem;color:#ccc;text-decoration:none;transition:color .15s}._cmsLink_rz0sj_23:hover{color:#666}@media (max-width: 700px){._inner_rz0sj_3{grid-template-columns:1fr;gap:2rem}._bottomInner_rz0sj_21{flex-direction:column;gap:.5rem;text-align:center}}._page_1ui6l_1{min-height:100vh;display:flex;flex-direction:column;background:#fff;font-family:system-ui,sans-serif}._main_1ui6l_2{flex:1;padding:5rem 0}._wrap_1ui6l_3{max-width:1100px;margin:0 auto;padding:0 2rem}._title_1ui6l_4{font-size:clamp(2rem,5vw,3.5rem);font-weight:700;color:#111;margin-bottom:1rem;letter-spacing:-.02em}._sub_1ui6l_5{font-size:1.1rem;color:#666;line-height:1.7;max-width:52ch}._page_7pkpy_1{min-height:100vh;display:flex;flex-direction:column;background:#fff;font-family:system-ui,sans-serif}._state_7pkpy_2{flex:1;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:1rem;min-height:50vh;color:#888}._spinner_7pkpy_3{width:36px;height:36px;border:3px solid #eee;border-top-color:#111;border-radius:50%;animation:_spin_7pkpy_3 .7s linear infinite}@keyframes _spin_7pkpy_3{to{transform:rotate(360deg)}}._notFound_7pkpy_5{font-size:5rem;font-weight:700;color:#111;line-height:1}._state_7pkpy_2 a{color:#111;font-weight:600}._main_7pkpy_7{flex:1;padding:4rem 0}._wrap_7pkpy_8{max-width:1100px;margin:0 auto;padding:0 2rem}._header_7pkpy_9{margin-bottom:3rem;padding-bottom:2rem;border-bottom:1px solid #eee}._icon_7pkpy_10{font-size:2.5rem;display:block;margin-bottom:.75rem}._title_7pkpy_11{font-size:clamp(2rem,5vw,3rem);font-weight:700;color:#111;margin-bottom:.5rem;letter-spacing:-.02em}._desc_7pkpy_12{font-size:1rem;color:#666;line-height:1.65}._empty_7pkpy_13{color:#888}._grid_7pkpy_14{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:1.5rem}._card_7pkpy_15{background:#fff;border:1px solid #e8e8e8;border-radius:10px;overflow:hidden;text-decoration:none;color:inherit;transition:border-color .15s,transform .15s;display:flex;flex-direction:column}._card_7pkpy_15:hover{border-color:#aaa;transform:translateY(-3px)}._cardImage_7pkpy_17{height:200px;overflow:hidden}._cardImage_7pkpy_17 img{width:100%;height:100%;object-fit:cover}._cardBody_7pkpy_19{padding:1.25rem;flex:1;display:flex;flex-direction:column;gap:.4rem}._cardTitle_7pkpy_20{font-size:1.05rem;font-weight:600;color:#111}._cardDate_7pkpy_21{font-size:.78rem;color:#aaa}._readMore_7pkpy_22{font-size:.85rem;color:#555;margin-top:auto;padding-top:.5rem}._card_7pkpy_15:hover ._readMore_7pkpy_22{color:#111}@media (max-width: 600px){._grid_7pkpy_14{grid-template-columns:1fr}}._taxNav_7pkpy_27{margin-bottom:1.5rem}._taxNavLabel_7pkpy_28{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.1em;color:#aaa;margin-bottom:.6rem}._taxNavLinks_7pkpy_29{display:flex;flex-wrap:wrap;gap:.5rem}._taxNavLink_7pkpy_29{font-size:.85rem;background:#f5f5f5;color:#444;padding:.35rem .9rem;border-radius:20px;text-decoration:none;border:1px solid #e8e8e8;transition:background .15s,color .15s,border-color .15s}._taxNavLink_7pkpy_29:hover{background:#111;color:#fff;border-color:#111}._page_1ec2p_1{min-height:100vh;display:flex;flex-direction:column;background:#fff;font-family:system-ui,sans-serif}._state_1ec2p_2{flex:1;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:1rem;min-height:50vh;color:#888}._spinner_1ec2p_3{width:36px;height:36px;border:3px solid #eee;border-top-color:#111;border-radius:50%;animation:_spin_1ec2p_3 .7s linear infinite}@keyframes _spin_1ec2p_3{to{transform:rotate(360deg)}}._notFound_1ec2p_5{font-size:5rem;font-weight:700;color:#111;line-height:1}._state_1ec2p_2 a{color:#111;font-weight:600}._main_1ec2p_7{flex:1;padding:3rem 0 5rem}._wrap_1ec2p_8{max-width:780px;margin:0 auto;padding:0 2rem}._backRow_1ec2p_9{margin-bottom:2rem}._backLink_1ec2p_10{font-size:.88rem;color:#666;text-decoration:none;transition:color .15s}._backLink_1ec2p_10:hover{color:#111}._hero_1ec2p_12{width:100%;border-radius:10px;overflow:hidden;margin-bottom:2rem}._hero_1ec2p_12 img{width:100%;max-height:480px;object-fit:cover;display:block}._title_1ec2p_14{font-size:clamp(1.8rem,5vw,2.8rem);font-weight:700;color:#111;line-height:1.15;margin-bottom:.6rem;letter-spacing:-.02em}._date_1ec2p_15{font-size:.82rem;color:#aaa;display:block;margin-bottom:2rem}._content_1ec2p_18{color:#333;font-size:1rem;line-height:1.85}._content_1ec2p_18 h1{font-size:1.9rem;font-weight:700;margin:2rem 0 .75rem;color:#111}._content_1ec2p_18 h2{font-size:1.5rem;font-weight:700;margin:1.75rem 0 .65rem;color:#111}._content_1ec2p_18 h3{font-size:1.2rem;font-weight:700;margin:1.5rem 0 .5rem;color:#111}._content_1ec2p_18 p{margin:0 0 1.2rem}._content_1ec2p_18 ul,._content_1ec2p_18 ol{margin:0 0 1.2rem 1.5rem}._content_1ec2p_18 li{margin-bottom:.35rem}._content_1ec2p_18 a{color:#06c}._content_1ec2p_18 a:hover{text-decoration:underline}._content_1ec2p_18 img{max-width:100%;border-radius:8px;margin:1rem 0}._content_1ec2p_18 blockquote{border-left:3px solid #e8e8e8;padding-left:1rem;color:#666;margin:1.5rem 0;font-style:italic}._content_1ec2p_18 hr{border:none;border-top:1px solid #eee;margin:2rem 0}._content_1ec2p_18 pre{background:#1e1e1e;color:#d4d4d4;padding:1.25rem 1.5rem;border-radius:8px;overflow-x:auto;font-family:Fira Code,monospace;font-size:.85rem;margin:1.5rem 0;line-height:1.6}._content_1ec2p_18 code{font-family:Fira Code,monospace;font-size:.88em;background:#f0f0f0;padding:.15em .4em;border-radius:3px}._content_1ec2p_18 pre code{background:none;padding:0;font-size:inherit}._termTags_1ec2p_35{display:flex;flex-direction:column;gap:.5rem;margin-bottom:2rem;padding-bottom:2rem;border-bottom:1px solid #eee}._termGroup_1ec2p_36{display:flex;align-items:center;gap:.5rem;flex-wrap:wrap}._termGroupLabel_1ec2p_37{font-size:.75rem;font-weight:700;text-transform:uppercase;letter-spacing:.07em;color:#aaa;white-space:nowrap}._termTag_1ec2p_35{font-size:.8rem;background:#f0f0f0;color:#444;padding:.25rem .75rem;border-radius:20px;text-decoration:none;transition:background .15s,color .15s}._termTag_1ec2p_35:hover{background:#111;color:#fff}._page_12opr_1{min-height:100vh;display:flex;flex-direction:column;background:#fff;font-family:system-ui,sans-serif}._state_12opr_2{flex:1;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:1rem;min-height:50vh;color:#888}._spinner_12opr_3{width:36px;height:36px;border:3px solid #eee;border-top-color:#111;border-radius:50%;animation:_spin_12opr_3 .7s linear infinite}@keyframes _spin_12opr_3{to{transform:rotate(360deg)}}._notFound_12opr_5{font-size:5rem;font-weight:700;color:#111}._state_12opr_2 a{color:#111;font-weight:600}._main_12opr_7{flex:1;padding:3rem 0 5rem}._wrap_12opr_8{max-width:1100px;margin:0 auto;padding:0 2rem}._breadcrumb_12opr_11{display:flex;align-items:center;gap:.5rem;font-size:.82rem;color:#aaa;margin-bottom:1.5rem;flex-wrap:wrap}._breadcrumb_12opr_11 a{color:#555;text-decoration:none}._breadcrumb_12opr_11 a:hover{color:#111;text-decoration:underline}._header_12opr_16{margin-bottom:2.5rem}._taxLabel_12opr_17{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.1em;color:#aaa;margin-bottom:.5rem}._title_12opr_18{font-size:clamp(2rem,5vw,3rem);font-weight:700;color:#111;margin-bottom:.5rem;letter-spacing:-.02em}._desc_12opr_19{font-size:1rem;color:#666;line-height:1.65}._childTerms_12opr_22{background:#f9f9f9;border:1px solid #e8e8e8;border-radius:10px;padding:1.25rem;margin-bottom:2.5rem}._childLabel_12opr_23{font-size:.72rem;font-weight:700;text-transform:uppercase;letter-spacing:.1em;color:#aaa;margin-bottom:.75rem}._childLinks_12opr_24{display:flex;flex-wrap:wrap;gap:.6rem}._childLink_12opr_24{display:flex;flex-direction:column;gap:.15rem;background:#fff;border:1px solid #e8e8e8;border-radius:8px;padding:.7rem 1rem;text-decoration:none;color:#111;font-weight:500;font-size:.88rem;transition:border-color .15s,transform .15s}._childLink_12opr_24:hover{border-color:#999;transform:translateY(-2px)}._childLink_12opr_24 span{font-size:.75rem;color:#888;font-weight:400}._count_12opr_30{font-size:.85rem;color:#888;margin-bottom:1.25rem}._empty_12opr_31{padding:3rem 0;display:flex;flex-direction:column;gap:.75rem;color:#888}._empty_12opr_31 a{color:#111;font-weight:600}._grid_12opr_33{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:1.5rem}._card_12opr_34{background:#fff;border:1px solid #e8e8e8;border-radius:10px;overflow:hidden;text-decoration:none;color:inherit;transition:border-color .15s,transform .15s;display:flex;flex-direction:column}._card_12opr_34:hover{border-color:#aaa;transform:translateY(-3px)}._cardImage_12opr_36{height:180px;overflow:hidden}._cardImage_12opr_36 img{width:100%;height:100%;object-fit:cover}._cardBody_12opr_38{padding:1.25rem;flex:1;display:flex;flex-direction:column;gap:.4rem}._cardTitle_12opr_39{font-size:1rem;font-weight:600;color:#111}._cardDate_12opr_40{font-size:.78rem;color:#aaa}._readMore_12opr_41{font-size:.85rem;color:#555;margin-top:auto;padding-top:.5rem}._card_12opr_34:hover ._readMore_12opr_41{color:#111}@media (max-width: 600px){._grid_12opr_33{grid-template-columns:1fr}}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}html{font-size:16px;scroll-behavior:smooth}body{font-family:system-ui,-apple-system,sans-serif;background:#fff;color:#111;-webkit-font-smoothing:antialiased}a{color:inherit;text-decoration:none}img{max-width:100%;display:block}button{cursor:pointer;font:inherit;border:none;background:none}