/* Royal Eagles Professional Services */
body{margin:0;padding:0}
img{max-width:100%;height:auto}
:root{
  color-scheme:light;
  --white:#FFFFFF; --ink:#1B1320; --body:#3D3344; --muted:#6E6375; --line:#E6E0EA; --wash:#F6F3F8; --lilac:#EEE6F3;
  --royal:#4F1D66; --royal-deep:#2B0E3A; --royal-hover:#3E1652; --gold:#B8964A; --gold-ink:#8A6D2C;
  --tbc:#FFF1CC; --tbc-ink:#6B5212;
  --f-head:"Schibsted Grotesk","Helvetica Neue",Arial,sans-serif;
  --f-body:"Source Sans 3","Segoe UI",system-ui,sans-serif;
  --f-brand:"Marcellus","Trajan Pro",Georgia,serif;
  --f-mono:"IBM Plex Mono",ui-monospace,Menlo,monospace;
  --wrap:1240px;
}
*{box-sizing:border-box}
[hidden]{display:none!important}
html{scroll-behavior:smooth;scroll-padding-top:96px}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important;animation:none!important}}
body{background:var(--white);color:var(--body);font-family:var(--f-body);font-size:18px;line-height:1.6;-webkit-font-smoothing:antialiased}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:90;background:var(--white)}
.wrap{max-width:var(--wrap);margin-inline:auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
@media (min-width:760px){.wrap{padding-left:max(40px,env(safe-area-inset-left,0px));padding-right:max(40px,env(safe-area-inset-right,0px))}}
a{color:inherit}
:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
h1,h2,h3,h4{font-family:var(--f-head);color:var(--ink);margin:0;text-wrap:balance;letter-spacing:-.015em}
.kicker{font-family:var(--f-head);font-size:.78rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;color:var(--royal)}
.arrow{display:inline-flex;align-items:center;gap:8px;font-family:var(--f-head);font-weight:700;font-size:.95rem;color:var(--royal);text-decoration:none}
.arrow::after{content:"";width:18px;height:2px;background:currentColor;box-shadow:none;transition:width .2s;position:relative}
.arrow:hover::after{width:28px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:10px;font:700 .95rem/1 var(--f-head);padding:15px 24px;border:2px solid var(--royal);background:var(--royal);color:#fff;text-decoration:none;cursor:pointer;transition:background .15s,border-color .15s,color .15s;white-space:nowrap}
.btn:hover{background:var(--royal-hover);border-color:var(--royal-hover)}
.btn-ghost{background:transparent;color:var(--royal)}
.btn-ghost:hover{background:var(--royal);color:#fff}
.btn-light{background:#fff;color:var(--royal);border-color:#fff}
.btn-light:hover{background:var(--lilac);border-color:var(--lilac);color:var(--royal)}
.btn-outline-light{background:transparent;color:#fff;border-color:rgba(255,255,255,.6)}
.btn-outline-light:hover{background:#fff;color:var(--royal);border-color:#fff}

/* ---------- utility bar ---------- */
.utility{background:var(--wash);border-bottom:1px solid var(--line);font-size:.84rem;color:var(--muted)}
.utility .wrap{display:flex;align-items:center;gap:22px;height:38px}
.utility .region{display:flex;align-items:center;gap:6px;margin-right:auto}
.utility a,.utility button{color:var(--muted);text-decoration:none;background:none;border:0;font:inherit;cursor:pointer;padding:0}
.utility a:hover,.utility button:hover{color:var(--royal)}
.utility .search-btn{display:inline-flex;align-items:center;gap:6px}
@media (max-width:600px){.utility .hide-sm{display:none}}

/* ---------- main header ---------- */
.site-head{position:sticky;top:env(safe-area-inset-top,0px);z-index:80;background:#fff;border-bottom:1px solid var(--line)}
.site-head .wrap{display:flex;align-items:center;gap:32px;height:80px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;flex:none}
.brand img{width:64px;display:block}
.brand-name{display:flex;flex-direction:column;line-height:1.05}
.brand-name b{font-family:var(--f-brand);font-weight:400;font-size:1.3rem;letter-spacing:.05em;color:var(--royal);white-space:nowrap}
.brand-name b span{color:var(--gold)}
.brand-name small{font-family:var(--f-head);font-weight:600;font-size:.6rem;letter-spacing:.22em;text-transform:uppercase;color:var(--ink);white-space:nowrap;margin-top:3px}
.mainnav{display:flex;align-items:stretch;height:100%;margin-left:8px}
.mainnav > button,.mainnav > a{display:flex;align-items:center;gap:6px;padding:0 16px;font:600 1rem/1 var(--f-head);color:var(--ink);background:none;border:0;border-bottom:3px solid transparent;text-decoration:none;cursor:pointer;height:100%}
.mainnav > button:hover,.mainnav > a:hover,.mainnav > button[aria-expanded="true"]{border-bottom-color:var(--royal);color:var(--royal)}
.mainnav > button svg{transition:transform .2s}
.mainnav > button[aria-expanded="true"] svg{transform:rotate(180deg)}
.head-cta{margin-left:auto;display:flex;gap:12px;align-items:center}
.head-cta .btn{padding:12px 20px}
.burger{display:none;background:none;border:0;padding:10px;cursor:pointer;color:var(--ink)}
@media (max-width:1020px){.mainnav{display:none}.burger{display:block}.head-cta .btn{display:none}}
@media (max-width:420px){.brand img{width:52px}.brand-name b{font-size:1.1rem}}

/* mega menu */
.mega{position:absolute;left:0;right:0;top:100%;background:#fff;border-top:1px solid var(--line);border-bottom:4px solid var(--royal);box-shadow:0 24px 40px -24px rgba(43,14,58,.35)}
.mega .wrap{display:grid;grid-template-columns:repeat(3,minmax(0,1fr)) minmax(0,1.15fr);gap:40px;padding-block:36px 40px;height:auto}
.mega h4{font-size:1.05rem;margin-bottom:12px}
.mega h4 a{text-decoration:none}
.mega h4 a:hover{color:var(--royal)}
.mega ul{list-style:none;margin:0;padding:0;display:grid;gap:8px;font-size:.98rem}
.mega ul a{text-decoration:none;color:var(--body)}
.mega ul a:hover{color:var(--royal);text-decoration:underline;text-underline-offset:3px}
.mega .feature{background:var(--wash);padding:24px;border-left:4px solid var(--gold)}
.mega .feature p{margin:8px 0 14px;font-size:.95rem}
.mega.cols-2 .wrap{grid-template-columns:repeat(2,minmax(0,1fr)) minmax(0,1.15fr)}

/* mobile drawer */
.drawer{position:fixed;inset:0;z-index:95;background:#fff;overflow-y:auto;padding-top:env(safe-area-inset-top,0px);padding-bottom:max(24px,env(safe-area-inset-bottom,0px))}
.drawer .top{display:flex;justify-content:space-between;align-items:center;height:72px;border-bottom:1px solid var(--line)}
.drawer details{border-bottom:1px solid var(--line)}
.drawer summary,.drawer .lnk{display:flex;justify-content:space-between;align-items:center;padding:18px 0;font:700 1.15rem/1.2 var(--f-head);color:var(--ink);cursor:pointer;list-style:none;text-decoration:none;border-bottom:1px solid var(--line)}
.drawer details summary{border-bottom:0}
.drawer summary::-webkit-details-marker{display:none}
.drawer details[open] summary svg{transform:rotate(180deg)}
.drawer details ul{list-style:none;margin:0 0 16px;padding:0;display:grid;gap:12px}
.drawer details ul a{text-decoration:none;color:var(--body)}
.drawer .btn{width:100%;margin-top:24px}

/* search */
.search{position:fixed;inset:0;z-index:100;background:rgba(27,19,32,.55);display:flex;align-items:flex-start;justify-content:center;padding:max(10vh,env(safe-area-inset-top,0px)) max(16px,env(safe-area-inset-right,0px)) 16px max(16px,env(safe-area-inset-left,0px))}
.search-box{background:#fff;width:100%;max-width:680px;padding:24px;box-shadow:0 30px 60px -20px rgba(0,0,0,.5)}
.search-box .row{display:flex;gap:12px;align-items:center;border-bottom:2px solid var(--royal);padding-bottom:10px}
.search-box input{flex:1;min-width:0;border:0;font:500 1.3rem var(--f-head);color:var(--ink);outline:none;background:transparent}
.search-box ul{list-style:none;margin:14px 0 0;padding:0;max-height:50vh;overflow-y:auto}
.search-box li a{display:block;padding:12px 4px;border-bottom:1px solid var(--line);text-decoration:none}
.search-box li a:hover,.search-box li a:focus{background:var(--wash)}
.search-box li b{display:block;font-family:var(--f-head);color:var(--ink)}
.search-box li span{font-size:.88rem;color:var(--muted)}
.icon-btn{background:none;border:0;cursor:pointer;padding:6px;color:var(--ink)}

/* ---------- hero ---------- */
.hero{border-bottom:1px solid var(--line)}
.hero .wrap{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1.05fr);gap:56px;align-items:stretch;padding-block:64px 72px}
.hero-copy{align-self:center}
.hero h1{font-size:clamp(2.6rem,5.4vw,4.6rem);font-weight:800;line-height:1.02;letter-spacing:-.035em;margin-top:18px}
.hero h1 span{color:var(--royal)}
.hero .lede{font-size:1.2rem;margin:24px 0 0;max-width:30em}
.hero .actions{display:flex;flex-wrap:wrap;gap:14px;margin-top:34px}
.motto{margin-top:30px;font-family:Georgia,"Times New Roman",serif;font-style:italic;color:var(--gold-ink);font-size:1.08rem}
.hero-visual{position:relative;background:var(--lilac);min-height:460px;overflow:hidden;display:flex;align-items:flex-end}
.hero-visual svg.arcs{position:absolute;inset:0;width:100%;height:100%}
.hero-visual .mark{position:absolute;right:-6%;top:6%;width:78%;max-width:520px;opacity:.96}
.featured{position:relative;z-index:2;background:#fff;margin:24px;padding:24px 26px;max-width:400px;border-top:4px solid var(--royal);box-shadow:0 18px 40px -20px rgba(43,14,58,.4)}
.featured .kicker{color:var(--gold-ink)}
.featured h2{font-size:1.35rem;line-height:1.2;margin:8px 0 8px}
.featured p{margin:0 0 14px;font-size:.98rem}
@media (max-width:920px){.hero .wrap{grid-template-columns:1fr;gap:36px;padding-block:44px 56px}.hero-visual{min-height:400px}}
@media (max-width:480px){.hero-visual{min-height:380px}.featured{margin:16px}}

/* ---------- sections ---------- */
section{padding-block:88px}
@media (max-width:700px){section{padding-block:60px}}
.sec-title{display:flex;justify-content:space-between;align-items:flex-end;gap:24px;flex-wrap:wrap;margin-bottom:40px}
.sec-title h2{font-size:clamp(2rem,3.6vw,2.8rem);font-weight:800;line-height:1.08;margin-top:10px;letter-spacing:-.03em}
.sec-title p{margin:12px 0 0;max-width:38em}
.wash{background:var(--wash)}

/* insights */
.cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px}
@media (max-width:920px){.cards{grid-template-columns:1fr 1fr}}
@media (max-width:620px){.cards{grid-template-columns:1fr}}
.card{display:flex;flex-direction:column;background:#fff;border:1px solid var(--line);transition:box-shadow .2s,transform .2s}
.card:hover{box-shadow:0 22px 40px -26px rgba(43,14,58,.5);transform:translateY(-3px)}
.cover{aspect-ratio:16/9;max-width:100%;position:relative;overflow:hidden}
.cover svg{width:100%;height:100%;display:block}
.card-body{padding:22px 24px 26px;display:flex;flex-direction:column;gap:10px;flex:1}
.meta{display:flex;gap:10px;align-items:center;font-size:.8rem;color:var(--muted)}
.tag{font-family:var(--f-head);font-weight:700;font-size:.72rem;letter-spacing:.1em;text-transform:uppercase;color:var(--royal)}
.card h3{font-size:1.3rem;line-height:1.22}
.card p{margin:0;font-size:.98rem}
.card .arrow{margin-top:auto;padding-top:8px;background:none;border:0;cursor:pointer;padding-left:0}

/* services */
.svc-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0;border-top:4px solid var(--royal)}
.svc{padding:36px 32px 36px 0;border-right:1px solid var(--line);display:flex;flex-direction:column;gap:14px}
.svc + .svc{padding-left:32px}
.svc:last-child{border-right:0}
.svc h3{font-size:1.65rem;font-weight:800}
.svc p{margin:0}
.svc ul{list-style:none;margin:6px 0 10px;padding:0;display:grid;gap:0}
.svc li{padding:10px 0;border-bottom:1px solid var(--line);font-size:.98rem;display:flex;gap:10px}
.svc li::before{content:"";flex:none;width:6px;height:6px;background:var(--gold);margin-top:.6em}
.svc .arrow{margin-top:auto}
@media (max-width:920px){.svc-grid{grid-template-columns:1fr}.svc,.svc + .svc{padding:32px 0;border-right:0;border-bottom:1px solid var(--line)}}

/* industries */
.ind{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:1px;background:var(--line);border:1px solid var(--line)}
.ind a{background:#fff;padding:26px 24px;text-decoration:none;display:flex;flex-direction:column;gap:10px;transition:background .15s}
.ind a:hover{background:var(--wash)}
.ind a:hover h3{color:var(--royal)}
.ind svg{width:34px;height:34px;color:var(--royal)}
.ind h3{font-size:1.1rem;line-height:1.25}
.ind p{margin:0;font-size:.92rem;color:var(--muted)}
@media (max-width:920px){.ind{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media (max-width:480px){.ind{grid-template-columns:1fr}}

/* questions */
.qs{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:28px 40px}
.q{border-top:2px solid var(--ink);padding-top:16px}
.q .who{font-family:var(--f-head);font-size:.8rem;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--gold-ink)}
.q p{font-family:var(--f-head);font-size:1.25rem;font-weight:600;color:var(--ink);line-height:1.3;margin:8px 0 0;letter-spacing:-.01em}
@media (max-width:860px){.qs{grid-template-columns:1fr 1fr}}
@media (max-width:540px){.qs{grid-template-columns:1fr}}

/* about */
.about{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,1fr);gap:64px;align-items:start}
@media (max-width:920px){.about{grid-template-columns:1fr;gap:40px}}
.about .lead{font-size:1.25rem;color:var(--ink);margin:18px 0 0}
.principles{display:grid;grid-template-columns:1fr 1fr;gap:24px 32px;margin-top:36px}
.principles div{border-left:3px solid var(--gold);padding-left:16px}
.principles b{display:block;font-family:var(--f-head);color:var(--ink);font-size:1.05rem}
.principles span{font-size:.95rem}
@media (max-width:520px){.principles{grid-template-columns:1fr}}
.leader{background:var(--wash);padding:32px}
.leader .portrait{width:100%;aspect-ratio:4/3;max-width:100%;background:var(--lilac);display:grid;place-items:center;margin-bottom:22px}
.leader .portrait img{width:46%;opacity:.9}
.leader h3{font-size:1.35rem}
.leader .role{color:var(--muted);margin:2px 0 14px;font-size:.95rem}
.leader blockquote{margin:0;font-size:1.05rem;color:var(--ink);font-style:italic;border-left:3px solid var(--royal);padding-left:16px}

/* tax dates */
.dates{display:grid;grid-template-columns:minmax(0,1.25fr) minmax(0,.9fr);gap:40px;align-items:start}
@media (max-width:920px){.dates{grid-template-columns:1fr}}
.table-scroll{overflow-x:auto;background:#fff;border:1px solid var(--line)}
table{width:100%;border-collapse:collapse;font-size:.98rem}
th,td{text-align:left;padding:15px 20px;border-bottom:1px solid var(--line)}
tr:last-child td{border-bottom:0}
th{font-family:var(--f-head);font-size:.74rem;letter-spacing:.12em;text-transform:uppercase;color:#fff;background:var(--royal);font-weight:700}
td.d,td.next{font-family:var(--f-mono);font-size:.88rem;white-space:nowrap;font-variant-numeric:tabular-nums}
td.d{color:var(--muted)}
.pill{display:inline-block;font-family:var(--f-head);font-size:.68rem;font-weight:700;letter-spacing:.06em;text-transform:uppercase;padding:3px 8px;margin-left:8px;background:var(--tbc);color:var(--tbc-ink)}
.tool{background:#fff;border:1px solid var(--line);border-top:4px solid var(--gold);padding:28px}
.tool h3{font-size:1.35rem}
.tool > p{margin:6px 0 18px;font-size:.95rem}
label{display:block;font-family:var(--f-head);font-size:.84rem;font-weight:600;color:var(--ink);margin-bottom:6px}
select,input,textarea{width:100%;font:inherit;font-size:1rem;color:var(--ink);background:#fff;border:1px solid #CFC5D6;border-radius:0;padding:12px 14px}
select:focus,input:focus,textarea:focus{outline:2px solid var(--royal);outline-offset:0;border-color:var(--royal)}
.out{margin-top:18px}
.out div{display:flex;justify-content:space-between;gap:16px;padding:12px 0;border-bottom:1px solid var(--line);font-size:.95rem}
.out div:last-child{border-bottom:0}
.out b{font-family:var(--f-mono);font-weight:500;color:var(--royal);white-space:nowrap;font-variant-numeric:tabular-nums}
.fine{font-size:.82rem;color:var(--muted);margin:16px 0 0}

/* contact */
.contact-band{background:var(--royal);color:#E9DDF0}
.contact-band .wrap{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:64px;padding-block:88px}
@media (max-width:920px){.contact-band .wrap{grid-template-columns:1fr;gap:40px;padding-block:60px}}
.contact-band h2{color:#fff;font-size:clamp(2rem,3.6vw,2.8rem);font-weight:800;letter-spacing:-.03em;line-height:1.08;margin-top:10px}
.contact-band .kicker{color:var(--gold)}
.contact-band > .wrap > div > p{margin:16px 0 0;max-width:30em}
.details{display:grid;gap:18px;margin-top:32px}
.details div{border-top:1px solid rgba(255,255,255,.2);padding-top:12px}
.details dt{font-family:var(--f-head);font-size:.72rem;letter-spacing:.14em;text-transform:uppercase;font-weight:700;color:var(--gold)}
.details dd{margin:4px 0 0;color:#fff;overflow-wrap:anywhere}
form{background:#fff;color:var(--body);padding:32px;display:grid;grid-template-columns:1fr 1fr;gap:18px}
form h3{grid-column:1/-1;font-size:1.35rem}
form .full{grid-column:1/-1}
@media (max-width:560px){form{grid-template-columns:1fr;padding:22px}}
textarea{min-height:120px;resize:vertical}
.form-note{grid-column:1/-1;margin:0;font-size:.92rem;padding:12px 16px;border-left:4px solid var(--gold);background:var(--wash)}
form .btn{justify-self:start}

/* careers */
.careers .wrap{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:32px;align-items:center;padding-block:56px}
.careers h2{font-size:clamp(1.6rem,2.8vw,2.1rem);font-weight:800;letter-spacing:-.02em}
.careers p{margin:8px 0 0}
@media (max-width:760px){.careers .wrap{grid-template-columns:1fr}}

/* footer */
footer{background:var(--royal-deep);color:#BFAECB;font-size:.95rem}
footer .wrap{padding-block:64px 32px}
.foot-top{display:grid;grid-template-columns:minmax(0,1.4fr) repeat(3,minmax(0,1fr));gap:40px}
@media (max-width:920px){.foot-top{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.foot-top{grid-template-columns:1fr}}
footer .brand-name b{color:#fff}
footer .brand-name small{color:#BFAECB}
footer h4{color:#fff;font-size:.78rem;letter-spacing:.14em;text-transform:uppercase;margin-bottom:14px;font-weight:700}
footer ul{list-style:none;margin:0;padding:0;display:grid;gap:8px}
footer a{text-decoration:none}
footer a:hover{color:#fff;text-decoration:underline;text-underline-offset:3px}
.foot-legal{border-top:1px solid rgba(255,255,255,.14);margin-top:48px;padding-top:24px;display:grid;gap:10px;font-size:.84rem}
.foot-legal .row{display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px}

/* reader dialog */
dialog{border:0;padding:0;max-width:min(760px,calc(100vw - 32px));width:100%;max-height:calc(100vh - 48px);box-shadow:0 40px 80px -20px rgba(0,0,0,.5);color:var(--body)}
dialog::backdrop{background:rgba(27,19,32,.6)}
.reader-head{position:sticky;top:0;background:#fff;display:flex;justify-content:space-between;align-items:center;gap:16px;padding:16px 28px;border-bottom:1px solid var(--line)}
.reader-body{padding:8px 28px 32px}
.reader-body h2{font-size:clamp(1.6rem,3vw,2.1rem);font-weight:800;line-height:1.12;margin:18px 0 10px;letter-spacing:-.02em}
.reader-body h3{font-size:1.1rem;margin:22px 0 6px}
.reader-body p,.reader-body li{font-size:1.02rem}
.reader-body ol,.reader-body ul{padding-left:1.2em;display:grid;gap:8px}
.reader-body .note{font-size:.88rem;color:var(--muted);border-top:1px solid var(--line);padding-top:14px;margin-top:24px}