/* P.K. Tax & Compliance — premium homepage. Single stylesheet, no legacy override stack. */
:root{--pk-navy:#09243c;--pk-navy-deep:#061c30;--pk-gold:#e9bc70;--pk-gold-dark:#a67732;--pk-ink:#142b43;--pk-muted:#627387;--pk-line:#e5eaf0;--pk-soft:#f5f7fa}
.pk-eyebrow{display:block;font-size:11px;font-weight:800;letter-spacing:2.4px;color:#ab7836;margin-bottom:13px}
.pk-eyebrow-on-dark{color:#f5c67a}
.pk-hero{position:relative;background:radial-gradient(ellipse at 68% 42%,#1c4967 0%,#0d314f 36%,#071e35 80%);color:#fff;overflow:hidden}
.pk-hero-lines{position:absolute;z-index:0;top:-120px;left:-250px;width:540px;height:540px;transform:rotate(44deg);border:1px solid #dcab5654;pointer-events:none}
.pk-hero-lines:before,.pk-hero-lines:after{content:"";position:absolute;inset:55px;border:1px solid #d5a95342}.pk-hero-lines:after{inset:118px}
.pk-hero-grid{min-height:554px;display:grid;grid-template-columns:minmax(0,1.18fr) minmax(0,.86fr) minmax(327px,.95fr);align-items:center;gap:20px;position:relative;z-index:1;padding-top:30px;padding-bottom:34px}
.pk-hero-copy{position:relative;z-index:2;padding:36px 0 22px}
.pk-hero-copy h1{font-size:clamp(37px,3.7vw,57px);line-height:1.12;letter-spacing:-2.1px;font-weight:800;max-width:600px;margin:0 0 22px;color:#fff}
.pk-hero-copy h1 span{color:var(--pk-gold)}
.pk-hero-intro{font-size:15px;line-height:1.77;color:#e2eaf1;max-width:500px;margin:0}
.pk-hero-actions{display:flex;align-items:center;gap:12px;flex-wrap:wrap;margin-top:25px}
.pk-hero-actions .btn{min-height:47px;padding:13px 20px;font-size:13px}
.pk-trust-list{list-style:none;display:flex;flex-wrap:wrap;gap:12px 18px;padding:0;margin:32px 0 0;color:#e3edf4;font-size:12px;font-weight:700}
.pk-trust-list li{display:inline-flex;align-items:center;gap:7px;white-space:nowrap}.pk-trust-list span{display:grid;place-items:center;width:21px;height:21px;border:1px solid #e4b66a;border-radius:50%;color:#ffd080}
.pk-hero-photo{position:relative;height:465px;align-self:end;overflow:hidden;border-radius:220px 220px 0 0;box-shadow:0 0 0 1px #edb95c30;z-index:1;background:#244d65}
.pk-hero-photo:before{content:"";position:absolute;inset:0;border:1px solid #f7d58e70;border-radius:inherit;z-index:2;pointer-events:none}
.pk-hero-photo img{display:block;width:100%;height:100%;object-fit:cover;object-position:65% center}
.pk-hero-form-wrap{align-self:center;position:relative;z-index:5}
.pk-form-card{border-radius:14px;background:#fff;color:var(--pk-ink);padding:24px 23px 19px;box-shadow:0 28px 70px #010f1e55;max-width:395px;margin-left:auto;border:1px solid #f0e3cf}
.pk-form-heading{display:flex;align-items:center;gap:10px;padding-bottom:15px;margin-bottom:13px;border-bottom:1px solid #e7edf3}
.pk-mini-mark{display:grid;place-items:center;background:#fdf1df;color:#ae7b32;width:40px;height:40px;flex:0 0 40px;border-radius:11px;font-size:21px}
.pk-form-heading h2{font-size:20px;letter-spacing:-.5px;color:#0c2946;margin:0 0 4px}
.pk-form-heading p{color:#6c7c8f;font-size:11px;line-height:1.45;margin:0}
.pk-form-row{margin-bottom:11px}
.pk-form-row label{display:block;color:#294056;font-size:12px;font-weight:700;margin-bottom:5px;line-height:1.35}
.pk-form-row label span{color:#b74432}.pk-form-row label small{font-size:11px;color:#778596;font-weight:500}
.pk-form-row input,.pk-form-row select,.pk-form-row textarea{display:block;width:100%;border:1px solid #d7e0e9;background:#fafbfd;color:#182f49;padding:9px 11px;min-height:39px;border-radius:6px;font-size:12px;line-height:1.4;box-shadow:inset 0 1px 2px #0d284105}
.pk-form-row textarea{resize:vertical;min-height:52px;max-height:105px}
.pk-form-row input:focus,.pk-form-row select:focus,.pk-form-row textarea:focus{background:#fff;border-color:#b28239;outline:2px solid #eac88770}
.pk-form-consent{font-size:11px;line-height:1.5;margin:8px 0 12px;color:#35485d}
.pk-form-consent>span{display:inline}.pk-form-consent input[type=checkbox]{width:15px;height:15px;accent-color:#a26c2f;vertical-align:middle;margin:0 6px 0 0}
.pk-form-consent a{text-decoration:underline;text-underline-offset:2px;color:#976421;margin-left:5px}
.pk-form-consent .field-error{margin-top:4px}.pk-honeypot{position:absolute;left:-10000px;top:auto;height:1px;width:1px;overflow:hidden}
.pk-submit{width:100%;min-height:45px!important;font-size:13px!important}.pk-submit.is-submitting{opacity:.75;cursor:progress}
.pk-form-safe{font-size:10px;color:#697b8c;margin:11px 0 0;text-align:center;line-height:1.5}
.validation-errors{background:#fff4f1;border-left:3px solid #bc4331;padding:9px 12px;margin:0 0 12px;color:#a22b21}.validation-errors ul{margin:4px 0;padding-left:18px}.field-error{display:block;color:#a82b25;font-size:11px;margin:3px 0 0}
.pk-categories{position:relative;z-index:8;margin-top:-15px!important;display:grid;grid-template-columns:repeat(6,minmax(0,1fr));overflow:hidden;background:#fff;border:1px solid #e6ebef;box-shadow:0 18px 42px #071e3522;border-radius:15px}
.pk-categories a{min-height:91px;display:flex;flex-direction:column;align-items:center;justify-content:center;text-align:center;gap:8px;font-size:11px;line-height:1.35;font-weight:800;color:#1b3853;padding:10px;border-right:1px solid #edf0f4;border-bottom:1px solid #edf0f4;transition:background .2s,color .2s}
.pk-categories a:hover,.pk-categories a:focus-visible{color:#996921;background:#fff7ea}
.pk-categories a:nth-child(6n){border-right:0}.pk-categories a:nth-last-child(-n+6){border-bottom:0}
.pk-categories a span{display:grid;place-items:center;width:38px;height:38px;border-radius:50%;background:#fcf0dc;color:#aa792e;font-size:20px;font-weight:600}
.pk-section{padding:76px 0}.pk-section-heading{display:flex;align-items:flex-end;justify-content:space-between;gap:20px;margin-bottom:28px}
.pk-section-heading h2,.pk-resource-faq h2{font-size:clamp(27px,3vw,40px);letter-spacing:-1.2px;color:#0b2945;margin:0 0 9px}
.pk-section-heading p,.pk-resource-faq>.container p{font-size:14px;line-height:1.65;color:var(--pk-muted);max-width:680px;margin:0}
.pk-text-link{display:inline-flex;gap:10px;align-items:center;color:#9b6826;font-size:13px;font-weight:800;white-space:nowrap;padding-bottom:6px}.pk-text-link:hover{text-decoration:underline;text-underline-offset:3px}
.pk-popular{background:linear-gradient(#fff,#f7f9fc)}
.pk-service-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:20px}
.pk-service-card{display:block;min-width:0;background:#fff;overflow:hidden;border:1px solid #e4ebf2;border-radius:12px;box-shadow:0 9px 26px #0b28400c;transition:transform .2s,box-shadow .2s,border-color .2s}
.pk-service-card:hover{transform:translateY(-4px);box-shadow:0 15px 34px #0a284124;border-color:#dfc99d}
.pk-service-photo{height:165px;overflow:hidden;background:#eff3f6}.pk-service-photo img{display:block;width:100%;height:100%;object-fit:cover;transition:transform .3s}.pk-service-card:hover .pk-service-photo img{transform:scale(1.04)}
.pk-service-content{padding:17px 18px 19px}.pk-service-content h3{font-size:17px;line-height:1.3;letter-spacing:-.35px;color:#112c48;min-height:23px;margin:0 0 9px}.pk-service-content p{font-size:13px;line-height:1.62;color:#607387;min-height:43px;margin:0 0 12px}.pk-service-content>span{font-size:12px;font-weight:800;color:#ae7529}
.pk-why{background:linear-gradient(114deg,#071f36,#103c59);color:#fff;padding:49px 0 51px;position:relative;overflow:hidden}.pk-why:before{content:"";position:absolute;right:-110px;top:-230px;width:480px;height:480px;border-radius:50%;border:1px solid #e5b45f45;pointer-events:none}
.pk-why-layout{position:relative;display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1.6fr) minmax(175px,.5fr);gap:30px;align-items:center}
.pk-why-main h2{font-size:clamp(24px,2.4vw,34px);line-height:1.22;letter-spacing:-.9px;margin:0 0 12px;color:#fff}.pk-why-main p{font-size:13px;line-height:1.7;color:#c4d9e8;margin:0}
.pk-why-benefits{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px 17px}.pk-why-benefits>div{display:grid;grid-template-columns:43px 1fr;column-gap:11px;align-items:center;min-width:0}.pk-why-benefits>div>span{grid-row:span 2;display:grid;place-items:center;width:43px;height:43px;background:#f0c477;border-radius:10px;color:#0a2a46;font-size:21px}.pk-why-benefits strong{font-size:12px;line-height:1.35}.pk-why-benefits small{font-size:11px;color:#c7d8e6;line-height:1.5}
.pk-why-counts{border:1px solid #e6b76591;border-radius:12px;padding:18px;display:grid;grid-template-columns:repeat(2,1fr);gap:18px;background:#04172b55}.pk-why-counts strong{display:block;color:#f4c977;font-size:31px;line-height:1.15;font-family:Manrope,Arial,sans-serif}.pk-why-counts small{display:block;font-size:10px;line-height:1.5;color:#d8e1eb;white-space:normal}
.pk-process{background:#fff}.pk-process-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:28px}.pk-step{background:#fff;border:1px solid #e1e9f1;border-radius:11px;display:grid;grid-template-columns:54px 1fr;gap:14px;padding:20px 15px;box-shadow:0 6px 22px #081f3610;min-height:150px;position:relative}.pk-step:not(:last-child):after{content:"→";position:absolute;right:-23px;top:48px;font-size:24px;color:#b2833e;font-weight:800}.pk-step-icon{width:52px;height:52px;display:grid;place-items:center;background:#fbecd2;color:#ad792e;border-radius:50%;font-size:27px}.pk-step-num{display:block;font-size:12px;font-weight:800;color:#b07b35;margin-bottom:3px}.pk-step h3{font-size:14px;line-height:1.35;color:#13304b;margin:0 0 6px}.pk-step p{font-size:12px;line-height:1.6;color:#697b90;margin:0}
.pk-tools{background:linear-gradient(100deg,#061d33 0%,#0a2c47 63%,#103a55 100%);color:#fff;overflow:hidden}.pk-tools-grid{display:grid;grid-template-columns:minmax(0,1.2fr) minmax(0,1fr) minmax(275px,.95fr);min-height:310px;gap:20px;align-items:center;position:relative}
.pk-tools-content{position:relative;z-index:2;padding:43px 0}.pk-tools-content h2{font-size:clamp(28px,2.8vw,39px);letter-spacing:-1px;margin:0 0 10px}.pk-tools-content>p{font-size:13px;line-height:1.7;color:#d6e1ea;margin:0 0 20px;max-width:470px}
.pk-tool-tags{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:9px}.pk-tool-tags>span{border:1px solid #6686a1;padding:10px 11px;background:#ffffff0b;border-radius:6px;display:flex;align-items:center;justify-content:space-between;gap:8px;font-size:12px;font-weight:700;min-width:0}.pk-tool-tags small{white-space:nowrap;font-size:10px;font-weight:700;color:#f2bf69}
.pk-tools-link{display:inline-flex;color:#ffd48c;font-size:12px;font-weight:800;gap:10px;margin-top:18px;text-decoration:underline;text-underline-offset:3px}
.pk-tools-photo{height:310px;overflow:hidden;align-self:stretch;background:#295269}.pk-tools-photo img{display:block;width:100%;height:100%;object-fit:cover;object-position:60% center;mask-image:linear-gradient(to right,transparent,#000 22%,#000 92%,transparent)}
.pk-tools-card{background:#fff;color:#102c47;border-radius:12px;box-shadow:0 12px 32px #0313244f;padding:24px 23px;position:relative;z-index:2}
.pk-tools-spark{display:block;font-size:29px;color:#d8a251;margin-bottom:10px}.pk-tools-card h3{font-size:20px;line-height:1.3;letter-spacing:-.5px;margin:0 0 11px}.pk-tools-card p{font-size:13px;color:#65768a;margin:0 0 19px;line-height:1.6}.pk-tools-card .btn{font-size:12px;min-height:42px}
.pk-business{background:#fff}.pk-package-layout{display:grid;grid-template-columns:minmax(0,2.6fr) minmax(250px,.9fr);gap:24px;align-items:stretch}.pk-package-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:17px}
.pk-package-card{min-width:0;border:1px solid #e4ebf0;box-shadow:0 8px 22px #0b28400d;border-radius:12px;background:#fff;overflow:hidden}.pk-package-card>img{display:block;width:100%;height:150px;object-fit:cover}.pk-package-card>div{padding:17px 16px 18px}.pk-package-card h3{font-size:16px;line-height:1.3;margin:0 0 10px}.pk-package-card p{font-size:12px;line-height:1.6;color:#66798c;margin:0 0 15px}.pk-package-card a{color:#a77228;font-size:12px;font-weight:800}.pk-package-card a:hover{text-decoration:underline}
.pk-business-type{background:linear-gradient(145deg,#092943,#071c33);color:#fff;border-radius:12px;padding:24px;box-shadow:0 12px 30px #0a2b4028}.pk-business-type h3{font-size:21px;line-height:1.3;margin:0 0 14px}.pk-business-type ul{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;list-style:none;margin:0 0 22px;padding:0}.pk-business-type li{font-size:12px;padding:7px 0 7px 17px;position:relative;color:#e2eaf0}.pk-business-type li:before{content:"✓";position:absolute;left:0;color:#f1c676}.pk-business-type .btn{font-size:12px}
.pk-resource-faq{background:#f5f7fa}.pk-resource-grid{display:grid;grid-template-columns:minmax(0,1.06fr) minmax(0,1fr);gap:38px}.pk-resource-faq h2{font-size:clamp(26px,2.55vw,35px);margin:0 0 11px}.pk-resource-faq p{font-size:13px;line-height:1.7;color:#65798e;margin:0 0 22px}.pk-resource-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.pk-resource-cards a{display:flex;flex-direction:column;gap:8px;border:1px solid #e0e8f1;background:#fff;box-shadow:0 7px 20px #112b4011;border-radius:10px;padding:17px 14px}.pk-resource-cards>a>span{font-size:24px;color:#a77a36}.pk-resource-cards strong{font-size:13px;line-height:1.3;color:#17334f}.pk-resource-cards small{font-size:11px;color:#667d90;line-height:1.5}.pk-resource-cards em{font-size:11px;font-style:normal;color:#ab742b;font-weight:800;margin-top:auto}
.pk-faq-list{display:grid;gap:8px}.pk-faq-list details{background:#fff;border:1px solid #e1e8f0;border-radius:8px;overflow:hidden}.pk-faq-list summary{position:relative;cursor:pointer;padding:13px 36px 13px 15px;font-weight:700;font-size:13px;color:#1d354b;line-height:1.45;list-style:none}.pk-faq-list summary::-webkit-details-marker{display:none}.pk-faq-list summary:after{content:"+";position:absolute;right:14px;top:11px;font-size:17px;color:#a77935}.pk-faq-list details[open] summary:after{content:"−"}.pk-faq-list details p{border-top:1px solid #ebeff2;margin:0;padding:12px 15px 15px;font-size:12px;line-height:1.65;color:#536c83}.pk-faq-contact{margin-top:18px}
.pk-final-cta{background:linear-gradient(108deg,#103958,#071e34);color:#fff;padding:52px 0}.pk-final-cta-grid{display:flex;align-items:center;justify-content:space-between;gap:28px}.pk-final-cta h2{font-size:clamp(27px,3vw,38px);letter-spacing:-.7px;margin:0 0 12px}.pk-final-cta p{font-size:14px;color:#cbdce9;margin:0}.pk-final-cta .btn{flex-shrink:0}
@media(max-width:1330px){.pk-hero-grid{grid-template-columns:minmax(0,1.17fr) minmax(0,.75fr) minmax(315px,.94fr);gap:13px}.pk-hero-copy h1{font-size:43px}.pk-hero-photo{height:436px}.pk-hero-intro{font-size:14px}.pk-trust-list{gap:12px}.pk-why-layout{grid-template-columns:minmax(0,1.1fr) minmax(0,1.45fr) 172px;gap:22px}.pk-tools-grid{grid-template-columns:1fr .76fr .9fr;gap:15px}}
@media(max-width:1100px){.pk-hero-grid{grid-template-columns:minmax(0,1fr) minmax(300px,.88fr);gap:24px;min-height:0;padding:42px 0}.pk-hero-copy h1{font-size:clamp(35px,4.2vw,46px)}.pk-hero-photo{position:absolute;right:295px;width:32%;height:335px;align-self:center;opacity:.27;pointer-events:none}.pk-hero-form-wrap{grid-column:2}.pk-hero-copy{z-index:2}.pk-why-layout{grid-template-columns:1fr 1.25fr}.pk-why-counts{grid-column:1/-1;grid-template-columns:1fr 1fr;justify-self:start;max-width:360px;width:100%}.pk-tools-grid{grid-template-columns:1fr minmax(270px,.8fr)}.pk-tools-photo{position:absolute;right:21%;height:100%;width:34%;opacity:.22}.pk-tools-card{grid-column:2}.pk-business-type ul{grid-template-columns:1fr}.pk-package-layout{grid-template-columns:minmax(0,1fr) 250px}}
@media(max-width:900px){.pk-categories{grid-template-columns:repeat(4,minmax(0,1fr))}.pk-categories a:nth-child(n){border-right:1px solid #edf0f4;border-bottom:1px solid #edf0f4}.pk-categories a:nth-child(4n){border-right:0}.pk-categories a:nth-last-child(-n+4){border-bottom:0}.pk-service-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.pk-why-layout{grid-template-columns:1fr}.pk-why-benefits{grid-template-columns:repeat(4,minmax(0,1fr))}.pk-why-benefits>div{grid-template-columns:1fr;row-gap:6px}.pk-why-benefits>div>span{grid-row:auto}.pk-process-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.pk-step:nth-child(2):after{display:none}.pk-package-layout{grid-template-columns:1fr}.pk-business-type ul{grid-template-columns:repeat(3,1fr)}.pk-resource-grid{grid-template-columns:1fr}}
@media(max-width:670px){.pk-hero-grid{display:grid;grid-template-columns:1fr;padding:39px 0 34px;gap:0}.pk-hero-copy{padding:5px 0 22px}.pk-hero-copy h1{font-size:clamp(34px,9.4vw,47px);letter-spacing:-1.4px;max-width:580px}.pk-hero-intro{font-size:14px}.pk-trust-list{margin:24px 0 0}.pk-hero-photo{position:relative;right:auto;grid-column:1;opacity:1;width:100%;max-width:500px;height:230px;justify-self:center;border-radius:14px 14px 0 0;margin-top:20px}.pk-hero-photo img{object-position:64% 35%}.pk-hero-form-wrap{grid-column:1;max-width:500px;width:100%;justify-self:center}.pk-form-card{max-width:none;border-radius:0 0 14px 14px;padding:24px;margin:0}.pk-categories{margin-top:0!important;grid-template-columns:repeat(3,minmax(0,1fr));border-radius:0 0 13px 13px}.pk-categories a:nth-child(n){border-right:1px solid #edf0f4;border-bottom:1px solid #edf0f4}.pk-categories a:nth-child(3n){border-right:0}.pk-categories a:nth-last-child(-n+3){border-bottom:0}.pk-section{padding:54px 0}.pk-section-heading{align-items:flex-start;flex-direction:column;gap:10px}.pk-section-heading h2{font-size:28px}.pk-service-grid{gap:12px}.pk-service-photo{height:135px}.pk-service-content{padding:13px}.pk-service-content h3{font-size:14px}.pk-service-content p{font-size:12px;min-height:58px}.pk-why{padding:40px 0}.pk-why-benefits{grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}.pk-why-benefits>div{grid-template-columns:43px 1fr;row-gap:0}.pk-why-benefits>div>span{grid-row:span 2}.pk-step{min-height:130px}.pk-step:after{display:none!important}.pk-tools-grid{display:grid;grid-template-columns:1fr;gap:0;padding:31px 0}.pk-tools-content{padding:0 0 20px}.pk-tools-photo{position:relative;grid-column:1;right:auto;width:100%;height:200px;opacity:1;max-width:500px;margin:0 auto;border-radius:13px 13px 0 0}.pk-tools-photo img{mask-image:none;object-position:65% center}.pk-tools-card{grid-column:1;max-width:500px;width:100%;margin:0 auto;border-radius:0 0 13px 13px}.pk-package-grid{grid-template-columns:1fr}.pk-package-card{display:grid;grid-template-columns:38% 1fr;min-height:170px}.pk-package-card>img{width:100%;height:100%;min-height:170px}.pk-business-type ul{grid-template-columns:repeat(2,1fr)}.pk-resource-cards{gap:9px}.pk-resource-cards a{padding:12px 10px}.pk-resource-cards strong{font-size:12px}.pk-resource-cards small{font-size:10px}.pk-final-cta-grid{flex-direction:column;align-items:flex-start}}
@media(max-width:410px){.pk-hero-actions .btn{flex:1 1 100%}.pk-categories{grid-template-columns:repeat(2,minmax(0,1fr))}.pk-categories a:nth-child(n){border-right:1px solid #edf0f4;border-bottom:1px solid #edf0f4}.pk-categories a:nth-child(2n){border-right:0}.pk-categories a:nth-last-child(-n+2){border-bottom:0}.pk-service-grid{grid-template-columns:1fr}.pk-service-photo{height:170px}.pk-service-content p{min-height:0}.pk-process-grid{grid-template-columns:1fr;gap:12px}.pk-step{min-height:0}.pk-resource-cards{grid-template-columns:1fr}.pk-resource-cards a{display:grid;grid-template-columns:32px 1fr}.pk-resource-cards>a>span{grid-row:span 3}.pk-resource-cards em{grid-column:2}}
@media(prefers-reduced-motion:reduce){.pk-service-card,.pk-service-photo img{transition:none}}
