@font-face{font-family:Poppins;src:url(fonts/poppins-400.woff2) format("woff2");font-style:normal;font-weight:400;font-display:swap}
@font-face{font-family:Poppins;src:url(fonts/poppins-500.woff2) format("woff2");font-style:normal;font-weight:500;font-display:swap}
@font-face{font-family:Poppins;src:url(fonts/poppins-600.woff2) format("woff2");font-style:normal;font-weight:600;font-display:swap}
@font-face{font-family:Poppins;src:url(fonts/poppins-700.woff2) format("woff2");font-style:normal;font-weight:700;font-display:swap}
/* eFinanceReview.com — site styles */
:root{
 --navy:#0A1F3C;--navy-2:#11294D;--navy-3:#1B3A66;
 --gold:#C5A25A;--gold-d:#8A6726;--gold-l:#F5EEDF;
 --ivory:#FAF8F3;--paper:#FFFFFF;--ink:#1B2330;--muted:#5A6371;--line:#E6E1D6;--line-2:#EDEFF2;
 --tip:#EEF3F9;--tip-b:#1B3A66;--warn:#FBF0EC;--warn-b:#B04A2E;
 --serif:"Source Serif 4",Georgia,"Times New Roman",serif;
 --sans:Inter,system-ui,-apple-system,"Segoe UI",Roboto,Arial,sans-serif;
 --max:1200px;--r:10px
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:96px}
body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.65 var(--sans);text-rendering:optimizeLegibility;-webkit-font-smoothing:antialiased}
a{color:var(--navy-3)}
img,svg{display:block;max-width:100%}
h1,h2,h3{font-family:var(--serif);color:var(--navy);font-weight:700;letter-spacing:-.01em}
.wrap{max-width:var(--max);margin:0 auto;padding:0 24px}
.narrow{max-width:860px}
.narrow-l{max-width:1200px}
.skip{position:absolute;left:-999px;top:0;background:var(--gold);color:var(--navy);padding:10px 16px;z-index:100;font-weight:600}
.skip:focus{left:12px;top:12px}
.i{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:1.7;stroke-linecap:round;stroke-linejoin:round;flex:none}
.chev{width:14px;height:14px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round;flex:none;transition:transform .2s}

/* ---------- header */
.utility{background:var(--navy);color:#B9C4D4;font-size:12.5px;border-bottom:2px solid var(--gold)}
.utility .wrap{display:flex;justify-content:space-between;gap:16px;padding-top:7px;padding-bottom:7px}
.utility .u-r{display:flex;gap:18px}
.utility a{color:#E7ECF3;text-decoration:none}
.utility a:hover{color:#fff;text-decoration:underline}
.site-header{background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:50;box-shadow:0 1px 0 rgba(10,31,60,.02)}
.hdr{display:flex;align-items:center;justify-content:space-between;height:84px}
.logo img{height:56px;width:auto}
.nav ul{list-style:none;margin:0;padding:0;display:flex;gap:2px;align-items:center}
.nav .top{display:flex;align-items:center;gap:6px;font-weight:600;font-size:15px;color:var(--ink);text-decoration:none;padding:10px 14px;border-radius:8px;position:relative}
.nav .top:hover{color:var(--navy);background:var(--ivory)}
.nav .top.on{color:var(--navy)}
.nav .top.on::after{content:"";position:absolute;left:14px;right:14px;bottom:2px;height:2px;background:var(--gold);border-radius:2px}
.has-dd{position:relative}
.dd{position:absolute;top:100%;left:50%;transform:translate(-50%,8px);padding-top:10px;opacity:0;visibility:hidden;transition:opacity .15s,transform .15s;z-index:60}
.dd-in{background:#fff;border:1px solid var(--line);border-top:3px solid var(--gold);border-radius:0 0 12px 12px;box-shadow:0 18px 40px rgba(10,31,60,.14);padding:10px;width:320px}
.has-dd:hover .dd,.has-dd:focus-within .dd{opacity:1;visibility:visible;transform:translate(-50%,0)}
.has-dd:hover .chev,.has-dd:focus-within .chev{transform:rotate(180deg)}
.dd-item{display:flex;gap:12px;align-items:flex-start;padding:10px 12px;border-radius:8px;text-decoration:none;color:var(--ink)}
.dd-item:hover{background:var(--ivory)}
.dd-item .i{color:var(--gold-d);margin-top:2px}
.dd-item b{display:block;font-size:14.5px;color:var(--navy)}
.dd-item small{display:block;font-size:13px;color:var(--muted);line-height:1.4}
.dd-all{display:flex;align-items:center;gap:6px;justify-content:flex-end;font-size:13.5px;font-weight:600;color:var(--gold-d);text-decoration:none;padding:10px 12px 4px;border-top:1px solid var(--line-2);margin-top:6px}
.dd-all .i{width:16px;height:16px}
.menu-btn{display:none;background:none;border:1px solid var(--line);border-radius:8px;width:44px;height:44px;cursor:pointer;padding:0}
.menu-btn span{display:block;width:20px;height:2px;background:var(--navy);margin:4px auto;border-radius:2px;transition:.2s}
.nav-open .menu-btn span:nth-child(1){transform:translateY(6px) rotate(45deg)}
.nav-open .menu-btn span:nth-child(2){opacity:0}
.nav-open .menu-btn span:nth-child(3){transform:translateY(-6px) rotate(-45deg)}

/* ---------- common */
.kicker{display:flex;align-items:center;gap:8px;font-size:12.5px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--gold-d);margin:0 0 10px}
.kicker .i{width:17px;height:17px}
.kicker.gold{color:var(--gold)}
.eyebrow{display:inline-flex;align-items:center;gap:7px;font-size:12.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--gold-d);text-decoration:none}
.eyebrow .i{width:17px;height:17px}
.btn{display:inline-flex;align-items:center;gap:9px;background:var(--gold);color:var(--navy);font-weight:700;text-decoration:none;padding:14px 22px;border-radius:8px;font-size:15.5px;border:1px solid var(--gold);transition:background .15s}
.btn:hover{background:#D4B36D}
.btn .i{width:18px;height:18px}
.btn.ghost{background:transparent;color:#fff;border-color:rgba(255,255,255,.35)}
.btn.ghost:hover{background:rgba(255,255,255,.08)}
.btn-line{display:inline-flex;align-items:center;gap:8px;font-weight:600;font-size:15px;color:var(--navy);text-decoration:none;border-bottom:1.5px solid var(--gold);padding-bottom:2px}
.btn-line .i{width:17px;height:17px;transition:transform .15s}
.btn-line:hover .i{transform:translateX(3px)}
.btn-line.light{color:#fff}
.block{padding:72px 0}
.block.alt{background:var(--ivory);border-top:1px solid var(--line);border-bottom:1px solid var(--line)}
.sec-row{display:flex;justify-content:space-between;align-items:flex-end;gap:20px;margin-bottom:30px}
.sec-h{font-size:34px;line-height:1.15;margin:0}
.count{font-size:13.5px;font-weight:600;color:var(--muted);background:var(--ivory);border:1px solid var(--line);border-radius:999px;padding:4px 12px;white-space:nowrap}
.crumbs ol{list-style:none;margin:0 0 18px;padding:0;display:flex;flex-wrap:wrap;gap:4px;font-size:13.5px;color:var(--muted)}
.crumbs li:not(:last-child)::after{content:"›";margin-left:6px;color:#A7AEB8}
.crumbs a{color:var(--muted);text-decoration:none}
.crumbs a:hover{color:var(--navy);text-decoration:underline}
.crumbs li[aria-current]{color:var(--ink);max-width:48ch;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
.dek{font-size:19px;line-height:1.6;color:var(--muted);margin:0}
.meta{display:inline-flex;align-items:center;gap:6px;font-size:13px;color:var(--muted)}
.meta .i{width:15px;height:15px}

/* ---------- cards */
.cards{display:grid;gap:22px}
.cards.c3{grid-template-columns:repeat(3,1fr)}
.card{background:#fff;border:1px solid var(--line);border-top:3px solid var(--navy);border-radius:4px 4px var(--r) var(--r);display:flex;transition:box-shadow .2s,transform .2s,border-top-color .2s}
.card:hover{box-shadow:0 14px 34px rgba(10,31,60,.09);transform:translateY(-2px);border-top-color:var(--gold)}
.card-b{padding:22px 24px 22px;display:flex;flex-direction:column;flex:1}
.card h3{font-size:20.5px;line-height:1.3;margin:8px 0 10px}
.card h3 a{color:var(--navy);text-decoration:none}
.card h3 a::after{content:"";position:absolute;inset:0}
.card{position:relative}
.card p{color:var(--muted);font-size:15px;margin:0 0 16px;flex:1;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}

/* ---------- hero (home) */
.hero{background:var(--navy);color:#fff;position:relative;overflow:hidden}
.hero::before{content:"";position:absolute;inset:0;background:
 radial-gradient(900px 500px at 85% -10%,rgba(197,162,90,.16),transparent 60%),
 linear-gradient(transparent 0 0);
 pointer-events:none}
.hero::after{content:"";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.035) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.035) 1px,transparent 1px);background-size:56px 56px;mask-image:linear-gradient(90deg,transparent,#000 60%);-webkit-mask-image:linear-gradient(90deg,transparent,#000 60%);pointer-events:none}
.hero-grid{position:relative;z-index:1;display:grid;grid-template-columns:1.3fr 1fr;gap:56px;align-items:center;padding-top:76px;padding-bottom:80px}
.hero h1{color:#fff;font-size:54px;line-height:1.08;margin:0 0 20px;letter-spacing:-.02em}
.hero .dek{color:#C5CFDC;font-size:19px;max-width:580px;margin-bottom:30px}
.hero-cta{display:flex;flex-wrap:wrap;gap:12px}
.trust{list-style:none;margin:36px 0 0;padding:22px 0 0;border-top:1px solid rgba(255,255,255,.14);display:flex;flex-wrap:wrap;gap:12px 28px;font-size:14px;color:#C5CFDC}
.trust li{display:flex;align-items:center;gap:8px}
.trust .i{color:var(--gold);width:18px;height:18px}
.most{background:#fff;color:var(--ink);border-radius:12px;padding:28px 28px 16px;box-shadow:0 30px 60px rgba(0,0,0,.28);border-top:4px solid var(--gold)}
.most h2{font-size:15px;font-family:var(--sans);text-transform:uppercase;letter-spacing:.12em;color:var(--gold-d);margin:0 0 6px}
.most ol{list-style:none;margin:0;padding:0}
.most li{display:flex;gap:16px;padding:14px 0;border-top:1px solid var(--line-2)}
.most li:first-child{border-top:0}
.most .n{font-family:var(--serif);font-size:30px;line-height:1;color:var(--gold);font-weight:700;min-width:22px}
.most a{text-decoration:none;color:var(--navy);font-family:var(--serif);font-weight:600;font-size:17px;line-height:1.35}
.most a:hover{text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:3px}
.most small{display:block;font-family:var(--sans);font-size:11.5px;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--muted);margin-bottom:3px}

/* ---------- silo cards (home) */
.silo-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}
.silo-card{border:1px solid var(--line);border-radius:12px;padding:26px;background:#fff;display:flex;flex-direction:column;transition:box-shadow .2s,border-color .2s}
.silo-card:hover{box-shadow:0 16px 36px rgba(10,31,60,.08);border-color:#D8D0BF}
.sc-top{display:flex;justify-content:space-between;align-items:center;margin-bottom:18px}
.hub-ic{width:52px;height:52px;border-radius:12px;background:var(--navy);display:grid;place-items:center;flex:none}
.hub-ic .i{width:26px;height:26px;color:var(--gold);stroke-width:1.6}
.hub-ic.sm{width:44px;height:44px;border-radius:10px}
.hub-ic.sm .i{width:22px;height:22px}
.hub-ic.lg{width:68px;height:68px;border-radius:14px}
.hub-ic.lg .i{width:34px;height:34px}
.silo-card h3{font-size:24px;margin:0 0 8px}
.silo-card h3 a{color:var(--navy);text-decoration:none}
.silo-card h3 a:hover{text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:4px}
.silo-card p{color:var(--muted);font-size:14.5px;margin:0 0 18px;flex:1}
.sc-subs{display:flex;flex-direction:column;border-top:1px solid var(--line-2)}
.sc-subs a{display:flex;align-items:center;gap:10px;padding:10px 0;border-bottom:1px solid var(--line-2);text-decoration:none;color:var(--ink);font-weight:600;font-size:14.5px}
.sc-subs a:hover{color:var(--gold-d)}
.sc-subs .i{width:18px;height:18px;color:var(--gold-d)}

/* ---------- standards band */
.standards{background:var(--navy);color:#C5CFDC}
.standards .sec-h{color:#fff}
.std{display:grid;grid-template-columns:repeat(3,1fr);gap:36px}
.std .i{width:30px;height:30px;color:var(--gold);stroke-width:1.5}
.std h3{color:#fff;font-size:21px;margin:14px 0 8px}
.std p{margin:0;font-size:15.5px}

/* ---------- hub pages */
.hub-head,.silo-head{background:var(--ivory);border-bottom:1px solid var(--line);padding:34px 0 40px}
.silo-head{background:linear-gradient(180deg,var(--ivory),#fff)}
.hub-head.plain{padding-bottom:36px}
.hub-top{display:flex;gap:22px;align-items:flex-start}
.hub-top .kicker{margin-bottom:6px}
.hub-head h1,.silo-head h1{font-size:46px;line-height:1.1;margin:0 0 12px}
.hub-head.plain h1{font-size:42px}
.stats{margin:18px 0 0;font-size:14px;color:var(--muted)}
.stats b{color:var(--navy)}
.chips{display:flex;flex-wrap:wrap;gap:8px;margin-top:26px}
.chip{display:inline-flex;align-items:center;gap:8px;font-size:14px;font-weight:600;padding:8px 14px;border-radius:999px;border:1px solid var(--line);background:#fff;color:var(--navy);text-decoration:none}
.chip .i{width:17px;height:17px;color:var(--gold-d)}
.chip.on{background:var(--navy);color:#fff;border-color:var(--navy)}
.chip.on .i{color:var(--gold)}
.chip:not(.on):hover{border-color:var(--gold)}
.sub-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:24px}
.sub-block{border:1px solid var(--line);border-radius:12px;padding:28px;background:#fff;display:flex;flex-direction:column}
.sb-head{display:flex;gap:16px;align-items:flex-start;margin-bottom:18px}
.sb-head h2{font-size:26px;margin:0 0 6px}
.sb-head h2 a{color:var(--navy);text-decoration:none}
.sb-head h2 a:hover{text-decoration:underline;text-decoration-color:var(--gold)}
.sb-head p{margin:0;color:var(--muted);font-size:15px}
.sb-list{list-style:none;counter-reset:n;margin:0 0 22px;padding:0;flex:1}
.sb-list li{counter-increment:n;border-top:1px solid var(--line-2)}
.sb-list a{display:flex;gap:14px;padding:11px 0;text-decoration:none;color:var(--ink);font-weight:500;font-size:15.5px;line-height:1.4}
.sb-list a::before{content:counter(n,decimal-leading-zero);font-family:var(--serif);font-weight:700;color:var(--gold);font-size:15px;min-width:22px}
.sb-list a:hover{color:var(--navy);text-decoration:underline;text-decoration-color:var(--gold);text-underline-offset:3px}
.sub-block .btn-line{align-self:flex-start}
.hub-body{max-width:860px}

/* ---------- article */
.art-head{background:var(--ivory);border-bottom:1px solid var(--line);padding:30px 0 36px}
.art-head h1{font-size:46px;line-height:1.12;margin:12px 0 14px;max-width:900px}
.art-head .dek{max-width:820px}
.byline{display:flex;flex-wrap:wrap;gap:8px 22px;align-items:center;margin-top:22px;font-size:14px;color:var(--muted)}
.byline .by a{color:var(--navy);font-weight:600;text-decoration:none}
.byline .by a:hover{text-decoration:underline}
.art-grid{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:64px;padding-top:44px;padding-bottom:64px;align-items:start}
.art{max-width:760px;min-width:0}
.takeaways{background:var(--ivory);border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 var(--r) var(--r) 0;padding:22px 26px;margin-bottom:34px}
.takeaways h2{font-size:14px;font-family:var(--sans);letter-spacing:.12em;text-transform:uppercase;color:var(--gold-d);margin:0 0 12px}
.takeaways ul{list-style:none;margin:0;padding:0}
.takeaways li{display:flex;gap:12px;padding:6px 0;font-size:16px;line-height:1.55}
.takeaways .i{color:var(--gold-d);width:19px;height:19px;margin-top:3px;stroke-width:2.2}
.prose{font-size:17.5px;line-height:1.78}
.prose>p:first-child{font-size:19px;line-height:1.7;color:#283241}
.prose h2{font-size:30px;line-height:1.22;margin:48px 0 14px;padding-top:6px}
.prose h3{font-size:22px;line-height:1.3;margin:32px 0 10px}
.prose p{margin:0 0 20px}
.prose ul,.prose ol{margin:0 0 22px;padding-left:24px}
.prose li{margin-bottom:9px;padding-left:4px}
.prose li::marker{color:var(--gold-d)}
.prose strong{color:var(--navy);font-weight:600}
.prose a{color:var(--navy-3);text-decoration:underline;text-decoration-color:rgba(197,162,90,.7);text-decoration-thickness:1.5px;text-underline-offset:3px}
.prose a:hover{text-decoration-color:var(--navy-3)}
.table-wrap{overflow-x:auto;margin:8px 0 28px;border:1px solid var(--line);border-radius:var(--r);-webkit-overflow-scrolling:touch}
.prose table{width:100%;border-collapse:collapse;font-size:15.5px;line-height:1.5;min-width:520px}
.prose th{background:var(--navy);color:#fff;text-align:left;font-weight:600;padding:12px 16px;font-size:14.5px}
.prose td{padding:12px 16px;border-top:1px solid var(--line);vertical-align:top}
.prose tbody tr:nth-child(even) td{background:#FBFAF7}
.callout{margin:30px 0;padding:20px 24px;border-radius:0 var(--r) var(--r) 0;border-left:4px solid var(--tip-b);background:var(--tip);font-size:16.5px;line-height:1.7}
.callout p{margin:0}
.callout-label{display:block;font-size:12px;font-weight:700;letter-spacing:.12em;text-transform:uppercase;margin-bottom:6px;color:var(--tip-b)}
.callout.example{background:var(--gold-l);border-left-color:var(--gold)}
.callout.example .callout-label{color:var(--gold-d)}
.callout.warn{background:var(--warn);border-left-color:var(--warn-b)}
.callout.warn .callout-label{color:var(--warn-b)}
.faq{margin-top:56px;padding-top:8px}
.faq>h2{font-size:30px;margin:0 0 18px}
.faq details{border-top:1px solid var(--line)}
.faq details:last-child{border-bottom:1px solid var(--line)}
.faq summary{list-style:none;cursor:pointer;display:flex;justify-content:space-between;align-items:center;gap:16px;padding:18px 0}
.faq summary::-webkit-details-marker{display:none}
.faq summary h3{font-size:19px;line-height:1.4;margin:0}
.faq summary .chev{width:20px;height:20px;color:var(--gold-d)}
.faq details[open] summary .chev{transform:rotate(180deg)}
.faq details p{margin:0 0 20px;font-size:16.5px;line-height:1.75;color:#343E4C}
.art-disc{font-size:13.5px;line-height:1.65;color:var(--muted);background:var(--ivory);border:1px solid var(--line);border-radius:var(--r);padding:14px 18px;margin:36px 0 0}
.art-disc a{color:var(--navy-3)}
.pn-wrap{display:grid;grid-template-columns:1fr 1fr;gap:16px;margin-top:32px}
.pn{display:block;border:1px solid var(--line);border-radius:var(--r);padding:16px 18px;text-decoration:none;transition:border-color .15s}
.pn:hover{border-color:var(--gold)}
.pn small{display:flex;align-items:center;gap:6px;font-size:12.5px;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:var(--gold-d);margin-bottom:6px}
.pn small .i{width:15px;height:15px}
.pn.next{text-align:right}
.pn.next small{justify-content:flex-end}
.pn b{font-family:var(--serif);color:var(--navy);font-size:16.5px;line-height:1.35;font-weight:600}
.rail{position:sticky;top:108px;display:flex;flex-direction:column;gap:22px}
.rail-box{border:1px solid var(--line);border-radius:12px;padding:22px}
.rail-h{font-family:var(--sans);font-size:12.5px;letter-spacing:.12em;text-transform:uppercase;color:var(--gold-d);margin:0 0 12px}
.toc{list-style:none;margin:0;padding:0;counter-reset:t}
.toc li{counter-increment:t}
.toc a{display:flex;gap:10px;padding:7px 0 7px 12px;margin-left:-12px;border-left:2px solid transparent;text-decoration:none;color:var(--ink);font-size:14.5px;line-height:1.4}
.toc a::before{content:counter(t);font-weight:700;color:#A5ACB6;font-size:12.5px;min-width:14px;padding-top:1px}
.toc a:hover,.toc a.cur{color:var(--navy);border-left-color:var(--gold)}
.toc a.cur{font-weight:600}
.toc-m{display:none}
.more{list-style:none;margin:0 0 14px;padding:0}
.more li{border-top:1px solid var(--line-2)}
.more li:first-child{border-top:0}
.more a{display:block;padding:9px 0;text-decoration:none;color:var(--ink);font-size:14.5px;line-height:1.4}
.more a:hover{color:var(--navy);text-decoration:underline;text-decoration-color:var(--gold)}
.more li.here a{color:var(--gold-d);font-weight:600}
.rail-all{display:inline-flex;align-items:center;gap:6px;font-size:14px;font-weight:600;color:var(--navy);text-decoration:none}
.rail-all .i{width:16px;height:16px}
.related{background:var(--ivory);border-top:1px solid var(--line);padding:60px 0 72px}
.related .sec-h{font-size:30px;margin-bottom:26px}

/* ---------- simple pages */
.legal{padding-top:40px;padding-bottom:80px}
.legal h2{font-size:26px;margin:38px 0 12px}
.legal h3{font-size:20px;margin:26px 0 8px}
.contact-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px;margin-bottom:10px}
.cbox{border:1px solid var(--line);border-top:3px solid var(--gold);border-radius:4px 4px var(--r) var(--r);padding:24px}
.cbox .i{width:28px;height:28px;color:var(--gold-d)}
.cbox h2{font-size:20px;margin:14px 0 6px}
.cbox p{font-size:15px;color:var(--muted);margin:0 0 12px;line-height:1.6}
.cbox a{font-weight:600;font-size:15px;word-break:break-all}
.sitemap h2{margin-top:40px}
.sitemap h2 a,.sitemap h3 a{color:var(--navy);text-decoration:none}
.sitemap ul{columns:2;column-gap:32px;font-size:15.5px}
.list-links{display:flex;flex-wrap:wrap;gap:10px;list-style:none;padding:0;margin:22px 0 28px}
.list-links a{display:inline-block;border:1px solid var(--line);border-radius:999px;padding:8px 16px;text-decoration:none;font-weight:600;color:var(--navy)}

/* ---------- footer */
.site-footer{background:#071730;color:#A9B5C6;font-size:14.5px;border-top:3px solid var(--gold)}
.site-footer .wrap{padding-top:60px;padding-bottom:28px}
.f-top{display:grid;grid-template-columns:1.5fr repeat(5,1fr);gap:32px;padding-bottom:40px;border-bottom:1px solid rgba(255,255,255,.1)}
.f-brand img{height:54px;width:auto}
.f-brand p{margin:18px 0 0;line-height:1.65;max-width:320px}
.site-footer h3{font-family:var(--sans);color:#fff;font-size:12.5px;text-transform:uppercase;letter-spacing:.12em;margin:6px 0 14px}
.site-footer h3 a{color:#fff;text-decoration:none}
.site-footer ul{list-style:none;margin:0;padding:0}
.site-footer li{margin-bottom:9px}
.site-footer a{color:#D3DCE7;text-decoration:none}
.site-footer a:hover{color:#fff;text-decoration:underline;text-decoration-color:var(--gold)}
.f-disc{font-size:12.8px;line-height:1.7;color:#8494AA;margin:0;padding:26px 0;border-bottom:1px solid rgba(255,255,255,.1)}
.f-disc strong{color:#C5CFDC}
.f-bot{display:flex;justify-content:space-between;flex-wrap:wrap;gap:12px;padding-top:22px;font-size:13px;color:#8494AA}
.f-bot span:last-child{display:flex;gap:18px}

/* ---------- responsive */
@media (max-width:1100px){
 .silo-grid{grid-template-columns:repeat(2,1fr)}
 .f-top{grid-template-columns:repeat(3,1fr)}
 .f-brand{grid-column:1/-1}
 .art-grid{grid-template-columns:minmax(0,1fr) 280px;gap:44px}
}
@media (max-width:960px){
 .nav .top{padding:10px 10px;font-size:14.5px}
 .hero-grid{grid-template-columns:1fr;gap:40px;padding-top:56px;padding-bottom:60px}
 .hero h1{font-size:44px}
 .cards.c3{grid-template-columns:repeat(2,1fr)}
 .art-grid{grid-template-columns:1fr}
 .art{max-width:none}
 .rail{position:static}
 .toc-d{display:none}
 .toc-m{display:block;border:1px solid var(--line);border-radius:var(--r);margin:-8px 0 30px}
 .toc-m summary{list-style:none;display:flex;justify-content:space-between;align-items:center;padding:14px 18px;font-weight:700;font-size:13px;letter-spacing:.1em;text-transform:uppercase;color:var(--gold-d);cursor:pointer}
 .toc-m summary::-webkit-details-marker{display:none}
 .toc-m[open] summary .chev{transform:rotate(180deg)}
 .toc-m .toc{padding:0 18px 12px 30px}
 .std,.contact-grid{grid-template-columns:1fr}
 .sub-grid{grid-template-columns:1fr}
}
@media (max-width:860px){
 .menu-btn{display:block}
 .nav{display:none;position:absolute;left:0;right:0;top:84px;background:#fff;border-bottom:1px solid var(--line);box-shadow:0 20px 30px rgba(10,31,60,.12);max-height:calc(100vh - 84px);overflow-y:auto}
 .nav-open .nav{display:block}
 .nav ul{flex-direction:column;align-items:stretch;padding:8px 16px 18px;gap:0}
 .nav li{border-bottom:1px solid var(--line-2)}
 .nav .top{padding:14px 4px;font-size:16px}
 .nav .top .chev{display:none}
 .nav .top.on::after{display:none}
 .dd{position:static;opacity:1;visibility:visible;transform:none;padding:0 0 10px}
 .dd-in{border:0;box-shadow:none;width:auto;padding:0;border-radius:0}
 .dd-item{padding:8px 4px}
 .dd-item small{display:none}
 .dd-all{display:none}
 .has-dd:hover .dd,.has-dd:focus-within .dd{transform:none}
}
@media (max-width:640px){
 .wrap{padding:0 16px}
 .utility .wrap>span:first-child{display:none}
 .utility .wrap{justify-content:flex-end}
 .hdr{height:70px}
 .logo img{height:46px}
 .nav{top:70px;max-height:calc(100vh - 70px)}
 .hero h1{font-size:35px}
 .hero .dek{font-size:17px}
 .most{padding:22px 20px 10px}
 .block{padding:52px 0}
 .sec-row{flex-direction:column;align-items:flex-start}
 .sec-h{font-size:27px}
 .cards.c3,.silo-grid{grid-template-columns:1fr}
 .hub-top{flex-direction:column;gap:16px}
 .hub-head h1,.silo-head h1,.hub-head.plain h1{font-size:34px}
 .art-head h1{font-size:32px}
 .dek{font-size:17px}
 .prose{font-size:17px}
 .prose>p:first-child{font-size:18px}
 .prose h2{font-size:25px;margin-top:40px}
 .prose h3{font-size:20px}
 .callout{padding:16px 18px}
 .takeaways{padding:18px 18px}
 .faq summary h3{font-size:17.5px}
 .pn-wrap{grid-template-columns:1fr}
 .pn.next{text-align:left}
 .pn.next small{justify-content:flex-start}
 .f-top{grid-template-columns:1fr 1fr}
 .sitemap ul{columns:1}
 .sub-block{padding:22px}
 .crumbs li[aria-current]{max-width:26ch}
}

/* eFinanceReview editorial redesign — self-hosted Poppins */
:root{--navy:#162e3a;--navy-2:#203f49;--navy-3:#246758;--gold:#a9c5ab;--gold-d:#346655;--gold-l:#edf4eb;--ivory:#f5f6f1;--paper:#fff;--ink:#243b43;--muted:#57676c;--line:#dde4de;--line-2:#e7ece7;--serif:Poppins,Arial,sans-serif;--sans:Poppins,Arial,sans-serif;--max:1248px;--r:16px}
body{font-size:15px;line-height:1.75}button,input,select,textarea{font:inherit}h1,h2,h3{letter-spacing:-.035em;font-weight:600;text-wrap:balance}a,button{touch-action:manipulation}a:focus-visible,button:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid #297d68;outline-offset:4px}img{height:auto}figure{margin:0}button{cursor:pointer}.wrap{padding-left:32px;padding-right:32px}.utility{background:#edf3ee;color:#43594e;border:0;font-size:11px}.utility a{color:#345647}.hdr{height:88px}.site-header{box-shadow:none}.brand{display:flex;align-items:center;gap:10px;text-decoration:none;white-space:nowrap}.brand-icon{width:35px;height:35px;display:grid;place-items:center;border-radius:11px;background:#1d5147;color:#fff;font-size:22px;font-weight:600;line-height:1}.brand-name{font-size:22px;font-weight:600;letter-spacing:-1.1px;color:var(--navy)}.brand-name em{font-style:normal;font-weight:400}.nav .top{font-size:13px;font-weight:500;padding:12px}.nav .top.search-link{border:1px solid var(--line);border-radius:30px;padding:9px 15px;margin-left:12px}.dd-in{border-top:2px solid #5c8974}.kicker,.eyebrow,.most h2,.most small,.takeaways h2,.rail-h,.callout-label,.pn small{text-transform:none;letter-spacing:.025em;font-weight:500}.kicker{font-size:13px}.eyebrow{font-size:12px;color:#346655}.hero{background:#f5f6f1;color:var(--navy);overflow:visible}.hero::before,.hero::after{display:none}.hero-grid{grid-template-columns:1fr 1.06fr;gap:64px;padding-top:58px;padding-bottom:60px}.hero h1{font-size:clamp(38px,3.9vw,55px);line-height:1.14;color:var(--navy);font-weight:600;margin-bottom:23px;letter-spacing:-.045em;text-wrap:initial}.hero h1 .accent{color:#477c65}.hero .kicker{color:#38654e}.hero .dek{font-size:16px;line-height:1.8;color:var(--muted);margin-bottom:27px;max-width:470px}.hero-cta{gap:14px;align-items:center}.btn{background:#244e43;color:#fff;border:1px solid #244e43;font-weight:500;font-size:14px;border-radius:7px;padding:13px 20px}.btn:hover{background:#173d34}.btn.ghost{color:var(--navy);border-color:#b9c9bd;background:transparent}.btn.ghost:hover{background:#e9eee6}.hero-note{font-size:12px;color:var(--muted);margin:15px 0 0}.hero-visual{position:relative;padding-bottom:34px}.hero-visual>img{width:100%;aspect-ratio:1.15;object-fit:cover;object-position:center;border-radius:15px 70px 15px 15px}.photo-note{position:absolute;bottom:0;left:26px;right:26px;background:#fff;border:1px solid var(--line);border-radius:10px;padding:19px 22px;display:flex;gap:17px;align-items:center;box-shadow:0 12px 28px #1a403710}.photo-note .note-icon{font-size:24px;display:grid;place-items:center;background:#eef4eb;border-radius:50%;width:45px;height:45px;color:#36634f;flex-shrink:0}.photo-note strong{display:block;font-size:15px;font-weight:600}.photo-note small{display:block;font-size:12px;color:var(--muted)}.trust-strip{background:#fff;border-bottom:1px solid var(--line)}.trust-strip .wrap{display:flex;align-items:center;justify-content:space-between;gap:25px;padding-top:23px;padding-bottom:23px}.trust-item{display:flex;align-items:center;gap:12px;color:var(--muted);font-size:13px}.trust-item b{font-size:21px;color:var(--navy);font-weight:600}.block{padding:64px 0}.block.alt{border:0;background:#f6f7f3}.sec-h{font-size:31px;line-height:1.28}.sec-row{margin-bottom:28px}.btn-line{font-size:13px;font-weight:500;border-bottom:1px solid #789e87;white-space:nowrap}.silo-grid{gap:22px}.silo-card{padding:0;border-radius:13px;overflow:hidden;position:relative;box-shadow:none}.topic-img{width:100%;aspect-ratio:1.45;object-fit:cover}.topic-body{padding:24px;display:flex;flex-direction:column;flex:1}.silo-card .sc-top{display:none}.silo-card h3{font-size:21px;margin-bottom:8px}.silo-card p{font-size:13px;line-height:1.75}.sc-subs{gap:6px;padding-top:13px}.sc-subs a{border:0;font-size:12px;padding:4px 0;font-weight:500}.cards.c3{grid-template-columns:repeat(3,minmax(0,1fr));gap:25px}.card{flex-direction:column;border:1px solid var(--line);border-radius:12px;overflow:hidden}.card:hover{border-color:#9db5a5;box-shadow:0 10px 30px #243b430c}.card-img{width:100%;aspect-ratio:1.8;object-fit:cover}.card-b{padding:23px}.card h3{font-size:19px;line-height:1.5;margin:8px 0 11px}.card p{font-size:13px;line-height:1.75;margin-bottom:18px}.card .meta{font-size:11px}.editorial-band{background:#eaf1e8;border-radius:16px;padding:38px 42px;display:flex;align-items:center;justify-content:space-between;gap:40px}.editorial-band h2{font-size:28px;margin:0 0 7px}.editorial-band p{margin:0;max-width:620px;color:var(--muted);font-size:14px}.standards{background:#1c3c38}.standards .kicker{color:#bdd3b5}.std h3{font-size:20px}.std p{font-size:14px;line-height:1.85}.std .i{color:#bdd3b5}.site-footer{background:#142d2a}.f-brand .brand-name{color:#fff}.f-brand .brand-icon{background:#c4d7bc;color:#244b3d}.f-brand p{font-size:13px}.f-top{gap:28px}.f-top h3{font-size:13px}.f-top li{font-size:12px}.f-top a{color:#d4e0d8}.f-disc{font-size:11px;line-height:1.85;color:#bacac2}.f-bot{font-size:11px}.f-bot a{color:#d4e0d8}.hub-head,.silo-head,.art-head{background:#f5f6f1;border-bottom:1px solid var(--line)}.hub-head,.silo-head{padding:28px 0 44px}.category-heading{display:grid;grid-template-columns:1fr .72fr;gap:55px;align-items:center}.category-heading .hub-top{display:block}.category-heading .hub-ic{display:none}.category-photo{width:100%;height:290px;object-fit:cover;border-radius:13px 48px 13px 13px}.hub-head h1,.silo-head h1{font-size:43px;line-height:1.2}.hub-head .dek,.silo-head .dek{font-size:15px;line-height:1.85}.stats{font-size:12px}.chip{font-size:12px;font-weight:500}.sub-block{border-radius:14px;padding:26px;overflow:hidden}.sub-photo{width:calc(100% + 52px);max-width:none;margin:-26px -26px 24px;aspect-ratio:2.4;object-fit:cover}.sb-head h2{font-size:24px}.sb-head p{font-size:13px}.sb-list a{font-size:14px;line-height:1.6;padding:13px 0}.crumbs ol{font-size:11px;margin-bottom:24px}.art-head{padding:25px 0 38px}.article-heading{display:grid;grid-template-columns:minmax(0,1fr) 330px;gap:48px;align-items:center}.article-heading h1{font-size:38px;line-height:1.25;margin-top:12px}.article-heading .dek{font-size:15px;line-height:1.85}.article-photo{width:100%;aspect-ratio:1.15;object-fit:cover;border-radius:12px}.byline{font-size:11px;gap:8px 16px}.byline .meta{font-size:11px}.art-grid{gap:64px;grid-template-columns:minmax(0,1fr) 290px}.prose{font-size:16px;line-height:1.95}.prose>p:first-child{font-size:17px;line-height:1.9}.prose h2{font-size:27px;line-height:1.35}.prose h3{font-size:21px;line-height:1.45}.takeaways{background:#eef4ec;border:1px solid #d8e4d4;border-left:3px solid #678b64;border-radius:12px;padding:25px}.takeaways h2{font-size:15px}.takeaways li{font-size:14px;line-height:1.8}.callout{font-size:14px}.prose table{font-size:13px}.prose th{font-size:13px}.faq summary h3{font-size:16px;line-height:1.7}.faq details p{font-size:14px;line-height:1.85}.rail-h{font-size:14px}.toc a{font-size:12px;line-height:1.65}.rail-box{background:#fff;border-radius:12px}.rail{top:112px}.more a{font-size:13px;line-height:1.6}.sources{margin-top:35px;padding:22px;border:1px solid var(--line);border-radius:12px;background:#fbfcfa}.sources h2{font-size:19px;margin:0 0 8px}.sources p,.sources li{font-size:12px;line-height:1.8}.sources ul{padding-left:20px;margin-bottom:0}.sources a{color:#2a6451;text-underline-offset:3px}.art-disc{font-size:12px}.table-wrap:focus-visible{outline:3px solid #297d68;outline-offset:3px}.reading-progress{position:fixed;top:0;left:0;height:3px;width:0;background:#789d73;z-index:80}.search-form{display:flex;gap:10px;margin:24px 0}.search-form input{min-width:0;flex:1;border:1px solid #a2b6a8;border-radius:8px;padding:14px 18px;font-size:16px}.search-status{color:var(--muted);font-size:14px}.search-grid{margin-top:30px}.search-grid .card{padding:4px}.contact-grid{gap:20px}.hub-head.plain h1{font-size:40px}.prose .contact-card{font-size:14px}.search-empty{padding:30px;background:var(--ivory);border-radius:12px}.home-guides .card:nth-child(n+4){display:none}.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
@media(min-width:1001px){.nav .has-dd:last-of-type .dd{left:auto;right:0;transform:translate(0,8px)}.nav .has-dd:last-of-type:hover .dd,.nav .has-dd:last-of-type:focus-within .dd{transform:translate(0,0)}}
@media(max-width:1100px){.hero-grid{gap:35px}.brand-name{font-size:20px}.nav .top{padding:10px;font-size:12px}.silo-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.article-heading{grid-template-columns:1fr 280px;gap:30px}.article-heading h1{font-size:34px}.art-grid{gap:35px}}
@media(max-width:1000px){.hdr{height:76px}.nav{top:76px;max-height:calc(100dvh - 76px)}.nav .top{font-size:15px;padding:14px 4px}.nav .top.search-link{display:inline-flex;margin:12px 0}.hero-grid{grid-template-columns:1fr 1fr;padding-top:45px;padding-bottom:48px}.hero h1{font-size:39px}.hero .dek{font-size:14px}.hero-visual>img{aspect-ratio:.83}.hero-cta .btn{font-size:12px;padding:12px}.photo-note{left:12px;right:12px;padding:14px;gap:10px}.photo-note strong{font-size:13px}.photo-note small{font-size:11px}.category-heading{gap:30px}.category-photo{height:270px}.hub-head h1,.silo-head h1{font-size:36px}.article-heading h1{font-size:32px}.art-grid{grid-template-columns:minmax(0,1fr)}.rail{display:none}.art{max-width:100%}.toc-m{display:block}.cards.c3{gap:18px}.card-b{padding:20px}.card h3{font-size:17px}.f-top{grid-template-columns:repeat(3,1fr)}.f-brand{grid-column:1/-1}.f-brand p{max-width:470px}.trust-strip .wrap{flex-wrap:wrap;justify-content:center}.trust-item{font-size:11px}.trust-item b{font-size:18px}}
@media(max-width:700px){.wrap{padding-left:20px;padding-right:20px}.hdr{height:70px}.brand-name{font-size:20px}.brand-icon{width:31px;height:31px;font-size:20px}.nav{top:70px;max-height:calc(100dvh - 70px)}.utility .wrap{padding-top:6px;padding-bottom:6px}.hero-grid{display:flex;flex-direction:column;gap:31px;padding-top:35px;padding-bottom:31px;align-items:stretch}.hero h1{font-size:38px;line-height:1.17;max-width:520px;margin-bottom:18px}.hero .dek{font-size:15px;margin-bottom:22px;max-width:100%}.hero .kicker{font-size:12px;margin-bottom:13px}.hero-cta{flex-wrap:nowrap;gap:10px}.hero-cta .btn{font-size:13px;padding:12px 15px;justify-content:center}.hero-note{font-size:12px}.hero-visual{padding-bottom:24px}.hero-visual>img{aspect-ratio:1.65;border-radius:12px 40px 12px 12px;object-position:center 42%}.photo-note{left:15px;right:15px;padding:13px 15px}.photo-note strong{font-size:13px}.photo-note small{font-size:11px}.photo-note .note-icon{width:36px;height:36px;font-size:20px}.trust-strip .wrap{gap:9px 20px;padding-top:16px;padding-bottom:16px;justify-content:flex-start}.trust-item{font-size:11px;gap:7px}.trust-item b{font-size:16px}.trust-item:last-child{display:none}.block{padding:43px 0}.sec-row{gap:16px;margin-bottom:23px}.sec-h{font-size:27px}.silo-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}.topic-body{padding:16px}.silo-card h3{font-size:17px;line-height:1.3}.silo-card p{font-size:12px;line-height:1.65;margin-bottom:13px}.topic-img{aspect-ratio:1.25}.sc-subs a{font-size:11px;line-height:1.6;gap:7px}.sc-subs .i{width:15px;height:15px}.cards.c3{grid-template-columns:1fr;gap:23px}.card-img{aspect-ratio:1.9}.card h3{font-size:20px;line-height:1.4}.card p{font-size:14px}.card-b{padding:22px}.card .meta{font-size:12px}.editorial-band{padding:25px;flex-direction:column;align-items:flex-start;gap:22px}.editorial-band h2{font-size:25px}.editorial-band p{font-size:13px}.std{grid-template-columns:1fr;gap:30px}.std h3{margin-top:12px}.f-top{grid-template-columns:repeat(2,minmax(0,1fr));gap:28px 20px}.f-brand{grid-column:1/-1}.f-bot{gap:15px;align-items:flex-start}.hub-head,.silo-head{padding-top:23px;padding-bottom:30px}.category-heading{display:flex;flex-direction:column;align-items:stretch;gap:23px}.hub-head h1,.silo-head h1,.hub-head.plain h1{font-size:34px}.category-photo{height:auto;aspect-ratio:1.85;border-radius:12px}.category-heading .dek{font-size:14px}.chips{margin-top:20px}.chip{font-size:11px;padding:8px 12px}.sub-grid{grid-template-columns:1fr}.sub-block{padding:23px}.sub-photo{width:calc(100% + 46px);margin:-23px -23px 24px}.article-heading{display:flex;flex-direction:column;gap:22px;align-items:stretch}.article-heading h1{font-size:30px;line-height:1.3;text-wrap:initial}.article-heading .dek{font-size:14px}.article-photo{aspect-ratio:2;max-height:230px}.art-head{padding-bottom:26px}.byline{gap:8px 15px;font-size:10px}.art-grid{padding-top:27px;padding-bottom:40px}.prose{font-size:15px;line-height:1.95}.prose>p:first-child{font-size:16px}.prose h2{font-size:24px}.prose h3{font-size:20px}.takeaways{padding:20px}.takeaways li{font-size:13px}.table-wrap{margin-left:0;margin-right:0}.crumbs li[aria-current]{max-width:29ch}.search-form{flex-wrap:wrap}.search-form input{width:100%}.search-form .btn{padding:13px 19px}.btn-line{font-size:13px}.stats{font-size:11px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;transition:none!important;animation:none!important}}

.site-footer h3{text-transform:none;letter-spacing:0;font-weight:500}

.toc-m summary{text-transform:none;letter-spacing:0}.hero-visual .photo-note strong{font-size:13px}