/* Shared Miller Bookkeeping & Tax header and footer branding. */
:root {
  --mbt-navy: #06172b;
  --mbt-deep: #020a14;
  --mbt-emerald: #0b7a4d;
  --mbt-emerald-bright: #16a56b;
  --mbt-gold: #d9ba6a;
  --mbt-white: #ffffff;
  --mbt-light-text: #dce5ef;
  --mbt-line-dark: rgba(217, 186, 106, 0.35);
}

.mbt-global-note,
.mbt-top-note,
.top-note {
  background: var(--mbt-deep) !important;
  color: var(--mbt-gold) !important;
  padding: 9px 14px !important;
  text-align: center !important;
  font-size: 0.86rem !important;
  font-weight: 800 !important;
  letter-spacing: 0.04em !important;
  line-height: 1.35 !important;
}

header.mbt-branded-header {
  position: sticky;
  top: 0;
  z-index: 50;
  width: 100%;
  min-height: 78px;
  background: rgba(6, 23, 43, 0.98) !important;
  color: var(--mbt-white) !important;
  border: 0 !important;
  border-bottom: 1px solid var(--mbt-line-dark) !important;
  box-shadow: 0 8px 24px rgba(2, 10, 20, 0.16);
  backdrop-filter: blur(10px);
}

.mbt-branded-header-row {
  width: min(1120px, 92%) !important;
  min-height: 78px !important;
  margin: 0 auto !important;
  padding: 9px 0 !important;
  display: flex !important;
  align-items: center !important;
  justify-content: space-between !important;
  gap: 16px !important;
}

.mbt-branded-brand {
  min-width: 0 !important;
  flex: 0 1 330px !important;
  display: flex !important;
  align-items: center !important;
  gap: 12px !important;
  color: var(--mbt-white) !important;
  text-decoration: none !important;
}

.mbt-branded-brand img {
  width: 62px !important;
  height: 58px !important;
  max-height: 58px !important;
  flex: 0 0 62px !important;
  object-fit: contain !important;
  padding: 4px !important;
  border: 1px solid rgba(217, 186, 106, 0.42) !important;
  border-radius: 8px !important;
  background: var(--mbt-white) !important;
  box-shadow: 0 6px 16px rgba(0, 0, 0, 0.15);
}

.mbt-branded-brand strong {
  display: block !important;
  color: var(--mbt-white) !important;
  font-family: Georgia, "Times New Roman", serif !important;
  font-size: clamp(1.05rem, 1.8vw, 1.35rem) !important;
  font-weight: 700 !important;
  line-height: 1.08 !important;
  text-transform: none !important;
  letter-spacing: 0 !important;
}

.mbt-branded-brand small,
.mbt-branded-brand span span,
.mbt-branded-brand .mbt-brand-text > span {
  display: block !important;
  margin-top: 4px !important;
  color: var(--mbt-gold) !important;
  font-size: 0.68rem !important;
  font-weight: 800 !important;
  line-height: 1.2 !important;
  letter-spacing: 0.08em !important;
  text-transform: uppercase !important;
}

.mbt-branded-nav {
  flex: 1 1 560px !important;
  max-width: 760px !important;
  display: flex !important;
  flex-wrap: wrap !important;
  align-items: center !important;
  justify-content: flex-end !important;
  gap: 6px 14px !important;
  color: var(--mbt-light-text) !important;
  font-size: 0.86rem !important;
  line-height: 1.2 !important;
  white-space: normal !important;
}

.mbt-branded-nav a,
.mbt-branded-nav button {
  padding: 5px 0 !important;
  border-radius: 0 !important;
  border: 0 !important;
  background: transparent !important;
  color: var(--mbt-light-text) !important;
  font: inherit !important;
  font-weight: 750 !important;
  text-decoration: none !important;
}

.mbt-branded-nav a:hover,
.mbt-branded-nav button:hover,
.mbt-branded-nav a[aria-current="page"] {
  color: var(--mbt-gold) !important;
}

.mbt-branded-header .header-cta,
.mbt-branded-header .mbt-header-cta {
  flex: 0 0 auto !important;
}

.mbt-branded-header .header-cta a,
.mbt-branded-header .mbt-header-cta a {
  border: 1px solid var(--mbt-gold) !important;
  background: transparent !important;
  color: var(--mbt-gold) !important;
}

footer.mbt-branded-footer {
  width: 100%;
  padding: 48px 0 26px !important;
  background: var(--mbt-deep) !important;
  color: var(--mbt-light-text) !important;
  border-top: 3px solid var(--mbt-emerald) !important;
}

.mbt-branded-footer-wrap {
  width: min(1120px, 92%) !important;
  margin: 0 auto !important;
}

.mbt-branded-footer .footer-top,
.mbt-branded-footer .mbt-footer-top,
.mbt-branded-footer .footer-inner {
  display: grid !important;
  grid-template-columns: minmax(240px, 0.8fr) minmax(0, 2fr) !important;
  gap: 32px !important;
  align-items: start !important;
}

.mbt-branded-footer-brand {
  display: flex !important;
  align-items: center !important;
  gap: 12px !important;
  margin-bottom: 12px !important;
  color: var(--mbt-white) !important;
}

.mbt-branded-footer-brand img {
  width: 66px !important;
  height: 60px !important;
  max-height: 60px !important;
  object-fit: contain !important;
  padding: 4px !important;
  border-radius: 8px !important;
  border: 1px solid rgba(217, 186, 106, 0.42) !important;
  background: var(--mbt-white) !important;
}

.mbt-branded-footer-brand strong {
  display: block !important;
  color: var(--mbt-white) !important;
  font-family: Georgia, "Times New Roman", serif !important;
  font-size: 1.1rem !important;
  line-height: 1.15 !important;
}

.mbt-branded-footer-brand span {
  display: block !important;
  color: var(--mbt-gold) !important;
  font-size: 0.68rem !important;
  font-weight: 800 !important;
  line-height: 1.3 !important;
  letter-spacing: 0.07em !important;
  text-transform: uppercase !important;
}

.mbt-branded-footer p,
.mbt-branded-footer small,
.mbt-branded-footer .footer-links {
  color: var(--mbt-light-text) !important;
}

.mbt-branded-footer a {
  color: var(--mbt-gold) !important;
  font-weight: 800 !important;
  text-decoration: none !important;
}

.mbt-branded-footer-nav {
  display: grid !important;
  grid-template-columns: repeat(3, minmax(0, 1fr)) !important;
  gap: 18px 24px !important;
}

.mbt-branded-footer-nav h3 {
  margin: 0 0 10px !important;
  color: var(--mbt-white) !important;
  font-size: 0.86rem !important;
  font-weight: 900 !important;
  line-height: 1.2 !important;
  letter-spacing: 0.07em !important;
  text-transform: uppercase !important;
}

.mbt-branded-footer-nav ul {
  margin: 0 !important;
  padding: 0 !important;
  display: grid !important;
  gap: 7px !important;
  list-style: none !important;
}

.mbt-branded-footer-nav li {
  font-size: 0.88rem !important;
  line-height: 1.3 !important;
}

.mbt-branded-footer .footer-bottom,
.mbt-branded-footer .mbt-footer-bottom,
.mbt-global-footer-bottom {
  margin-top: 26px !important;
  padding-top: 18px !important;
  border-top: 1px solid rgba(255, 255, 255, 0.14) !important;
  color: var(--mbt-light-text) !important;
  font-size: 0.84rem !important;
  line-height: 1.5 !important;
  text-align: center !important;
}

.mbt-global-footer-legal {
  display: flex;
  flex-wrap: wrap;
  justify-content: center;
  gap: 8px 18px;
  margin-bottom: 10px;
}

.mbt-global-footer-bottom p {
  margin: 7px 0 !important;
}

@media (min-width: 821px) {
  header.mbt-branded-header .mbt-branded-header-row {
    display: flex !important;
    flex-direction: row !important;
    align-items: center !important;
  }

  header.mbt-branded-header .mbt-branded-nav {
    display: flex !important;
    flex-direction: row !important;
    justify-content: flex-end !important;
  }
}

@media (max-width: 1100px) {
  .mbt-branded-header-row {
    align-items: flex-start !important;
  }

  .mbt-branded-nav {
    max-width: none !important;
  }

  .mbt-branded-footer-nav {
    grid-template-columns: repeat(2, minmax(0, 1fr)) !important;
  }
}

@media (max-width: 820px) {
  .mbt-branded-footer .footer-top,
  .mbt-branded-footer .mbt-footer-top,
  .mbt-branded-footer .footer-inner {
    grid-template-columns: 1fr !important;
    gap: 22px !important;
  }

  .mbt-branded-footer-nav {
    grid-template-columns: 1fr !important;
  }
}

@media print {
  .mbt-global-note,
  header.mbt-branded-header,
  footer.mbt-branded-footer {
    display: none !important;
  }
}

/* Platinum shared system for public pages. */
body.mbt-public-site {
  --mbt-platinum-navy: #0b2443;
  --mbt-platinum-emerald: #16724c;
  --mbt-platinum-gold: #d5ad45;
  --mbt-platinum-cream: #fbf7ef;
  --mbt-platinum-ink: #102239;
  --mbt-platinum-muted: #536477;
  --mbt-platinum-line: #dce3e7;
}

.mbt-global-note {
  min-height: 36px !important;
  display: block !important;
  padding: 0 !important;
  background: var(--mbt-platinum-emerald, #16724c) !important;
  color: #fff !important;
  font-size: .82rem !important;
  letter-spacing: 0 !important;
  text-transform: none !important;
}
.mbt-global-note-inner { width: min(1180px, calc(100% - 40px)); min-height: 36px; margin: 0 auto; display: flex; align-items: center; justify-content: space-between; gap: 20px; font-weight: 750; }
.mbt-global-note a { color: #f6e9bd !important; text-decoration: none; }

header.mbt-branded-header {
  min-height: 86px !important;
  height: 86px !important;
  background: rgba(255,255,255,.98) !important;
  border-bottom: 1px solid var(--mbt-platinum-line, #dce3e7) !important;
  box-shadow: 0 8px 24px rgba(16,34,57,.08) !important;
}

.mbt-platinum-header-row {
  width: min(1180px, calc(100% - 40px));
  height: 86px;
  margin: 0 auto;
  display: grid;
  grid-template-columns: 390px 1fr auto;
  align-items: center;
  gap: 18px;
}

.mbt-platinum-brand {
  height: 86px;
  display: flex;
  align-items: center;
  gap: 9px;
  overflow: hidden;
  color: var(--mbt-platinum-navy, #0b2443) !important;
  text-decoration: none !important;
}

.mbt-platinum-brand > img {
  width: 118px !important;
  height: 72px !important;
  max-height: 72px !important;
  padding: 0 !important;
  border: 0 !important;
  border-radius: 0 !important;
  background: transparent !important;
  box-shadow: none !important;
  object-fit: contain !important;
}

.mbt-platinum-wordmark { min-width: 0; line-height: 1; }
.mbt-platinum-wordmark strong {
  display: block;
  color: var(--mbt-platinum-navy, #0b2443) !important;
  font: 750 2rem/.88 Georgia, "Times New Roman", serif !important;
}
.mbt-platinum-wordmark > span {
  display: block;
  margin-top: 6px;
  color: var(--mbt-platinum-navy, #0b2443) !important;
  font-size: .66rem;
  font-weight: 900;
  letter-spacing: .16em;
  white-space: nowrap;
}
.mbt-platinum-wordmark small {
  display: block;
  margin-top: 5px;
  color: var(--mbt-platinum-gold, #d5ad45) !important;
  font: italic 700 .64rem/1 Georgia, "Times New Roman", serif;
  letter-spacing: 0;
  text-transform: none;
  white-space: nowrap;
}

.mbt-platinum-nav {
  display: flex;
  align-items: center;
  justify-content: center;
  gap: 17px;
  color: var(--mbt-platinum-ink, #102239);
  font-size: .84rem;
  font-weight: 800;
}
.mbt-platinum-nav > a,
.mbt-platinum-menu > button {
  position: relative;
  padding: 13px 0;
  border: 0;
  background: transparent;
  color: var(--mbt-platinum-ink, #102239) !important;
  font: inherit;
  font-weight: 800;
  text-decoration: none;
  cursor: pointer;
}
.mbt-platinum-menu { position: relative; }
.mbt-platinum-menu > button span { margin-left: 4px; color: var(--mbt-platinum-emerald, #16724c); }
.mbt-platinum-nav > a::after,
.mbt-platinum-menu > button::after {
  content: "";
  position: absolute;
  left: 0;
  right: 100%;
  bottom: 7px;
  height: 2px;
  background: var(--mbt-platinum-emerald, #16724c);
  transition: right .2s ease;
}
.mbt-platinum-nav > a:hover::after,
.mbt-platinum-nav > a:focus-visible::after,
.mbt-platinum-menu:hover > button::after,
.mbt-platinum-menu:focus-within > button::after { right: 0; }
.mbt-platinum-dropdown {
  position: absolute;
  left: 50%;
  top: calc(100% - 2px);
  z-index: 80;
  width: 250px;
  padding: 10px;
  display: none;
  transform: translateX(-50%);
  background: #fff;
  border: 1px solid var(--mbt-platinum-line, #dce3e7);
  border-top: 3px solid var(--mbt-platinum-gold, #d5ad45);
  box-shadow: 0 18px 36px rgba(16,34,57,.16);
}
.mbt-platinum-dropdown a {
  display: block;
  padding: 11px 12px;
  border-bottom: 1px solid #edf0f2;
  color: var(--mbt-platinum-ink, #102239) !important;
  font-size: .82rem;
  text-decoration: none;
}
.mbt-platinum-dropdown a:last-child { border-bottom: 0; }
.mbt-platinum-dropdown a:hover,
.mbt-platinum-dropdown a:focus-visible { background: #dff2e7; color: var(--mbt-platinum-emerald, #16724c) !important; }
.mbt-platinum-menu:hover .mbt-platinum-dropdown,
.mbt-platinum-menu:focus-within .mbt-platinum-dropdown,
.mbt-platinum-menu.open .mbt-platinum-dropdown { display: block; }
.mbt-platinum-cta {
  min-height: 42px;
  padding: 10px 15px;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  border-radius: 4px;
  background: var(--mbt-platinum-emerald, #16724c);
  color: white !important;
  font-size: .84rem;
  font-weight: 850;
  text-decoration: none;
  box-shadow: 4px 4px 0 var(--mbt-platinum-gold, #d5ad45);
}
.mbt-platinum-actions { display: flex; align-items: center; gap: 10px; }
.mbt-platinum-portal { min-height: 42px; padding: 10px 15px; display: inline-flex; align-items: center; justify-content: center; border: 2px solid var(--mbt-platinum-navy, #0b2443); border-radius: 4px; color: var(--mbt-platinum-navy, #0b2443) !important; font-size: .84rem; font-weight: 850; text-decoration: none; }

body.mbt-public-site main > section {
  position: relative;
  padding-top: 54px !important;
  padding-bottom: 0 !important;
}
body.mbt-public-site main > section:first-child { padding-top: 64px !important; }
body.mbt-public-site main > section + section::after {
  content: "";
  position: absolute;
  z-index: 5;
  top: 27px;
  left: 50%;
  width: 190px;
  height: 28px;
  background: transparent url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 260 28'%3E%3Cpath d='M0 14 H118 M142 14 H260' fill='none' stroke='%23d5ad45' stroke-width='1.1'/%3E%3Cpath d='M130 1 L138 14 L130 27 L122 14 Z' fill='%23f1d98a'/%3E%3C/svg%3E") center / 100% 100% no-repeat;
  clip-path: none;
  transform: translate(-50%,-50%);
}
body.mbt-public-site main > section.mbt-divider-navy-emerald::after {
  background-color: #0b2443;
  background-image: none !important;
  -webkit-mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 260 28'%3E%3Cpath d='M0 14 H118 M142 14 H260' fill='none' stroke='%23000' stroke-width='1.1'/%3E%3Cpath d='M130 1 L138 14 L130 27 L122 14 Z' fill='%23000'/%3E%3C/svg%3E") center / 100% 100% no-repeat;
  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 260 28'%3E%3Cpath d='M0 14 H118 M142 14 H260' fill='none' stroke='%23000' stroke-width='1.1'/%3E%3Cpath d='M130 1 L138 14 L130 27 L122 14 Z' fill='%23000'/%3E%3C/svg%3E") center / 100% 100% no-repeat;
}
@keyframes mbt-divider-color-cycle { 0%,100% { background-color: #0b2443; } 50% { background-color: #16724c; } }
body.mbt-public-site main > section.mbt-divider-navy-emerald.mbt-divider-sparkle::after { animation: mbt-divider-color-cycle 4.8s ease-in-out infinite; }

.mbt-divider-starfield { position: absolute; z-index: 6; top: 27px; left: 50%; width: 190px; height: 28px; pointer-events: none; transform: translate(-50%,-50%); }
.mbt-divider-starfield i { position: absolute; display: block; --star-start: #f6e9bd; --star-mid: #f1d98a; --star-glow: rgba(246,233,189,.82); background: var(--star-start); opacity: .42; animation: mbt-star-twinkle 3.4s ease-in-out infinite; animation-play-state: paused; }
body.mbt-public-site main > section.mbt-divider-sparkle .mbt-divider-starfield i { animation-play-state: running; }
.mbt-divider-starfield i { clip-path: polygon(50% 0,61% 39%,100% 50%,61% 61%,50% 100%,39% 61%,0 50%,39% 39%); --peak: 1; }
body.mbt-public-site main > section.mbt-divider-navy-emerald .mbt-divider-starfield i:nth-child(odd) { --star-start: #0b2443; --star-mid: #16724c; --star-glow: rgba(255,255,255,.74); }
body.mbt-public-site main > section.mbt-divider-navy-emerald .mbt-divider-starfield i:nth-child(even) { --star-start: #16724c; --star-mid: #0b2443; --star-glow: rgba(255,255,255,.68); }
.mbt-divider-starfield i:nth-child(1) { left: 42%; top: 1px; width: 8px; height: 8px; --peak: 1; animation-duration: 2.8s; animation-delay: -.6s; }
.mbt-divider-starfield i:nth-child(2) { left: 54%; top: 18px; width: 8px; height: 8px; --peak: .96; animation-duration: 4.1s; animation-delay: -2.1s; }
.mbt-divider-starfield i:nth-child(3) { left: 37%; top: 18px; width: 6px; height: 6px; --peak: .88; animation-duration: 3.5s; animation-delay: -1.3s; }
.mbt-divider-starfield i:nth-child(4) { left: 59%; top: 1px; width: 6px; height: 6px; --peak: .84; animation-duration: 4.8s; animation-delay: -3.4s; }
.mbt-divider-starfield i:nth-child(5) { left: 30%; top: 5px; width: 4px; height: 4px; --peak: .68; animation-duration: 2.5s; animation-delay: -1.7s; }
.mbt-divider-starfield i:nth-child(6) { left: 66%; top: 20px; width: 4px; height: 4px; --peak: .64; animation-duration: 4.5s; animation-delay: -.9s; }
.mbt-divider-starfield i:nth-child(7) { left: 20%; top: 19px; width: 3px; height: 3px; --peak: .48; animation-duration: 3.2s; animation-delay: -2.6s; }
.mbt-divider-starfield i:nth-child(8) { left: 76%; top: 4px; width: 3px; height: 3px; --peak: .44; animation-duration: 3.9s; animation-delay: -1.1s; }
.mbt-divider-starfield i:nth-child(9) { left: 8%; top: 4px; width: 2px; height: 2px; --peak: .3; animation-duration: 5.2s; animation-delay: -3.8s; }
.mbt-divider-starfield i:nth-child(10) { left: 89%; top: 20px; width: 2px; height: 2px; --peak: .26; animation-duration: 4.6s; animation-delay: -2.9s; }
@keyframes mbt-star-twinkle {
  0%,100% { opacity: calc(var(--peak) * .18); background: var(--star-start); filter: drop-shadow(0 0 0 transparent); transform: scale(.72); }
  24% { opacity: calc(var(--peak) * .5); background: var(--star-start); filter: drop-shadow(0 0 1px var(--star-glow)); transform: scale(.9); }
  47% { opacity: var(--peak); background: var(--star-mid); filter: drop-shadow(0 0 4px var(--star-glow)); transform: scale(1.18); }
  68% { opacity: calc(var(--peak) * .3); background: var(--star-mid); filter: drop-shadow(0 0 1px var(--star-glow)); transform: scale(.78); }
  84% { opacity: calc(var(--peak) * .7); background: var(--star-start); filter: drop-shadow(0 0 2px var(--star-glow)); transform: scale(1); }
}

footer.mbt-branded-footer {
  padding: 58px 0 28px !important;
  background: var(--mbt-platinum-navy, #0b2443) !important;
  border-top: 0 !important;
}
.mbt-platinum-footer-wrap { width: min(1180px, calc(100% - 40px)); margin: 0 auto; }
.mbt-platinum-footer-main { display: grid; grid-template-columns: 1.25fr .75fr .75fr .85fr; gap: 40px; padding-bottom: 40px; }
.mbt-platinum-footer-main h3 { margin: 0 0 14px; color: var(--mbt-platinum-gold, #d5ad45); font-size: .78rem; letter-spacing: .1em; text-transform: uppercase; }
.mbt-platinum-footer-main a { display: block; margin: 9px 0; color: #d8e1e9 !important; font-size: .86rem; font-weight: 650 !important; }
.mbt-platinum-miller-logo { width: 270px; height: auto; padding: 8px; background: white; }
.mbt-platinum-footer-brand p { max-width: 320px; margin: 16px 0 0; color: #bdcad6 !important; font-size: .86rem; }
.mbt-platinum-emerald-logo { width: 245px; margin-top: 18px; padding: 8px 10px; background: #000; }
.mbt-platinum-legal { display: flex; justify-content: space-between; gap: 24px; padding-top: 24px; border-top: 1px solid rgba(255,255,255,.16); color: #99aabc; font-size: .75rem; }
.mbt-platinum-legal nav { display: flex; flex-wrap: wrap; justify-content: flex-end; gap: 18px; }
.mbt-platinum-legal a { color: #d8e1e9 !important; }

@media (max-width: 1120px) {
  .mbt-platinum-header-row { grid-template-columns: 340px 1fr auto; gap: 12px; }
  .mbt-platinum-wordmark strong { font-size: 1.8rem !important; }
  .mbt-platinum-wordmark > span { font-size: .6rem; }
  .mbt-platinum-wordmark small { font-size: .59rem; }
  .mbt-platinum-nav { gap: 12px; font-size: .8rem; }
  .mbt-platinum-cta { display: none; }
}

@media (max-width: 980px) {
  .mbt-global-note-inner { width: min(100% - 28px, 1180px); justify-content: center; text-align: center; }
  .mbt-global-note-inner span:first-child { display: none; }
  .mbt-platinum-header-row { width: min(100% - 28px, 1180px); grid-template-columns: 1fr auto; gap: 10px; }
  .mbt-platinum-brand > img { width: 102px !important; height: 70px !important; }
  .mbt-platinum-nav, .mbt-platinum-actions { display: none !important; }
  body.mbt-public-site main > section { padding-top: 48px !important; padding-bottom: 0 !important; }
  body.mbt-public-site main > section + section::after { top: 24px; }
  .mbt-divider-starfield { top: 24px; }
  .mbt-platinum-footer-main { grid-template-columns: 1fr 1fr; }
}

@media (max-width: 540px) {
  .mbt-platinum-brand { gap: 5px; }
  .mbt-platinum-brand > img { width: 78px !important; height: 62px !important; }
  .mbt-platinum-wordmark strong { font-size: 1.5rem !important; }
  .mbt-platinum-wordmark > span { margin-top: 6px; font-size: .52rem; letter-spacing: .11em; }
  .mbt-platinum-wordmark small { margin-top: 4px; font-size: .51rem; }
  body.mbt-public-site main > section { padding-top: 42px !important; padding-bottom: 0 !important; }
  body.mbt-public-site main > section + section::after { top: 21px; }
  .mbt-divider-starfield { top: 21px; }
  .mbt-platinum-footer-main { grid-template-columns: 1fr; }
  .mbt-platinum-legal { flex-direction: column; }
  .mbt-platinum-legal nav { justify-content: flex-start; }
}

@media (prefers-reduced-motion: reduce) {
  .mbt-divider-starfield i { animation: none; opacity: .65; transform: none; }
  body.mbt-public-site main > section.mbt-divider-navy-emerald.mbt-divider-sparkle::after { animation: none; }
}