.the-tax-shield_readerContainer__jvdS6{--ws-navy:#0B1F3A;--ws-ink:#061226;--ws-emerald:#0B7A59;--ws-emerald-deep:#0B8F63;--ws-slate:#5B6B82;--ws-mist:#EEF2F7;--ws-white:#FFFFFF;--bg-page:#FFFFFF;--text-main:#061226;--text-muted:#5B6B82;--border-subtle:#E2E8F0;--card-bg:#F8FAFC;--card-border:#E2E8F0;--callout-bg:#F0FDF4;--callout-border:#0B8F63;--table-border:#E2E8F0;--table-zebra:#F8FAFC;--table-highlight:#FEF3C7;--formula-bg:#0B1F3A;--formula-text:#FFFFFF;min-height:100vh;background-color:var(--bg-page);color:var(--text-main);font-family:var(--font-inter),system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,sans-serif;transition:background-color .2s ease,color .2s ease}.dark .the-tax-shield_readerContainer__jvdS6{--ws-emerald:#22C58B;--bg-page:#061226;--text-main:#EEF2F7;--text-muted:#94A3B8;--border-subtle:#1E293B;--card-bg:#0B1F3A;--card-border:#1E293B;--callout-bg:rgba(11,143,99,0.12);--callout-border:#22C58B;--table-border:#1E293B;--table-zebra:#0B1F3A;--table-highlight:rgba(245,158,11,0.15);--formula-bg:#030A14;--formula-text:#EEF2F7}.the-tax-shield_skipLink__JrwkS{position:absolute;top:-60px;left:1rem;background:var(--ws-emerald-deep);color:#FFFFFF;padding:.5rem 1rem;border-radius:6px;font-weight:600;z-index:1000;transition:top .2s ease}.the-tax-shield_skipLink__JrwkS:focus{top:1rem}.the-tax-shield_progressBarTrack__fuhzt{position:fixed;top:0;left:0;right:0;height:3px;background:transparent;z-index:100}.the-tax-shield_progressBarFill__pK_0e{height:100%;background:linear-gradient(90deg,#0B8F63,#22C58B);transition:width .1s ease-out}.the-tax-shield_readerHeader__l0VKp{position:sticky;top:0;z-index:50;display:flex;align-items:center;justify-content:space-between;padding:.75rem 1.25rem;background:rgba(255,255,255,.95);backdrop-filter:blur(8px);border-bottom:1px solid var(--border-subtle);min-height:56px}.dark .the-tax-shield_readerHeader__l0VKp{background:rgba(6,18,38,.95)}.the-tax-shield_navLeft__L9xup{display:flex;align-items:center;gap:1rem}.the-tax-shield_homeLogoLink__YppgF{display:flex;align-items:center;gap:.5rem;font-weight:800;color:var(--text-main);text-decoration:none;font-size:.9375rem;min-height:44px}.the-tax-shield_homeLogoLink__YppgF:hover{color:var(--ws-emerald)}.the-tax-shield_breadcrumb__A5Aw_{display:flex;align-items:center;gap:.5rem;font-size:.8125rem;color:var(--text-muted)}.the-tax-shield_breadcrumbLink__aQD3P{color:var(--text-muted);text-decoration:none;min-height:44px;display:inline-flex;align-items:center}.the-tax-shield_breadcrumbLink__aQD3P:hover{color:var(--ws-emerald);text-decoration:underline}.the-tax-shield_breadcrumbCurrent__WWk5R{color:var(--text-main);font-weight:600}.the-tax-shield_navControls__5AVOr{display:flex;align-items:center;gap:.5rem}.the-tax-shield_navButton__qbFcp{display:inline-flex;align-items:center;justify-content:center;gap:.375rem;min-height:44px;min-width:44px;padding:.5rem .75rem;border-radius:8px;border:1px solid var(--border-subtle);background:var(--card-bg);color:var(--text-main);font-size:.8125rem;font-family:monospace;font-weight:600;cursor:pointer;transition:all .15s ease}.the-tax-shield_navButton__qbFcp:hover{border-color:var(--ws-emerald);color:var(--ws-emerald)}.the-tax-shield_navButton__qbFcp:focus-visible{outline:2px solid var(--ws-emerald);outline-offset:2px}.the-tax-shield_switchActive__Utm67{background:rgba(11,143,99,.15);border-color:var(--ws-emerald-deep);color:var(--ws-emerald)}.the-tax-shield_fontSizeSelector__ODjoe{display:flex;align-items:center;border:1px solid var(--border-subtle);border-radius:8px;overflow:hidden;background:var(--card-bg)}.the-tax-shield_fontSizeBtn__aN_xQ{min-height:44px;min-width:36px;padding:.375rem .625rem;border:none;background:transparent;color:var(--text-muted);font-size:.75rem;font-weight:700;cursor:pointer;transition:all .15s ease}.the-tax-shield_fontSizeBtn__aN_xQ:hover{color:var(--text-main);background:rgba(0,0,0,.05)}.dark .the-tax-shield_fontSizeBtn__aN_xQ:hover{background:rgba(255,255,255,.05)}.the-tax-shield_fontSizeBtnActive__km6ml{background:var(--ws-emerald-deep)!important;color:#FFFFFF!important}.the-tax-shield_resumeBanner__dWEYO{background:var(--callout-bg);border-bottom:1px solid var(--callout-border);padding:.625rem 1.25rem;display:flex;align-items:center;justify-content:space-between;font-size:.8125rem}.the-tax-shield_resumeLink___nQwD{color:var(--ws-emerald);font-weight:700;background:none;border:none;cursor:pointer;min-height:44px;display:inline-flex;align-items:center}.the-tax-shield_mainLayout__spb1b{display:flex;justify-content:center;padding:2rem 1rem 6rem}.the-tax-shield_readingColumn__NS9hC{width:100%;max-width:720px}.the-tax-shield_fontSmall__CfwGV{font-size:.9375rem;line-height:1.7}.the-tax-shield_fontMedium__t_CYM{font-size:1.0625rem;line-height:1.75}.the-tax-shield_fontLarge__SuuhH{font-size:1.25rem;line-height:1.8}.the-tax-shield_coverHero__5vkHg{text-align:center;padding:2.5rem 1rem 3.5rem;border-bottom:1px solid var(--border-subtle);margin-bottom:3rem}.the-tax-shield_coverImageWrapper__vpChM{display:flex;justify-content:center;margin-bottom:1.75rem}.the-tax-shield_coverImageWrapper__vpChM img{border-radius:12px;box-shadow:0 12px 30px -8px rgba(0,0,0,.25);max-width:256px;height:auto}.the-tax-shield_seriesKicker__3Yd_8{font-family:monospace;font-size:.75rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase;color:var(--ws-emerald);margin-bottom:.75rem}.the-tax-shield_bookTitle__W_AEX{font-size:clamp(2rem,5vw,3rem);font-weight:900;letter-spacing:-.025em;color:var(--text-main);margin-bottom:.75rem;line-height:1.1}.the-tax-shield_bookSubtitle__lbHB9{font-size:1.125rem;color:var(--text-muted);max-width:580px;margin:0 auto 1.5rem;line-height:1.5}.the-tax-shield_metaRow__Bk5K7{display:flex;flex-wrap:wrap;align-items:center;justify-content:center;gap:.875rem;font-family:monospace;font-size:.75rem;color:var(--text-muted);margin-bottom:1.5rem}.the-tax-shield_metaBadge__sxOes{background:rgba(11,143,99,.12);color:var(--ws-emerald);padding:.25rem .625rem;border-radius:9999px;font-weight:700}.the-tax-shield_heroButtonRow__uhSJK{display:flex;flex-wrap:wrap;align-items:center;justify-content:center;gap:.75rem}.the-tax-shield_ctaPrimary__bu9Ml{display:inline-flex;align-items:center;justify-content:center;gap:.5rem;padding:.75rem 1.5rem;border-radius:12px;background:#0B8F63;color:#FFFFFF;font-family:monospace;font-weight:700;font-size:.875rem;text-decoration:none;min-height:44px;cursor:pointer;transition:all .15s ease;border:none}.the-tax-shield_ctaPrimary__bu9Ml:hover{background:#097551}.the-tax-shield_ctaSecondary__qcGoS{display:inline-flex;align-items:center;justify-content:center;gap:.5rem;padding:.75rem 1.25rem;border-radius:12px;background:var(--card-bg);border:1px solid var(--border-subtle);color:var(--text-main);font-family:monospace;font-weight:600;font-size:.875rem;text-decoration:none;min-height:44px;cursor:pointer;transition:all .15s ease}.the-tax-shield_ctaSecondary__qcGoS:hover{border-color:var(--ws-emerald);color:var(--ws-emerald)}.the-tax-shield_bookSection__9kuhd{scroll-margin-top:80px;padding-top:3.5rem;padding-bottom:3.5rem;border-bottom:1px solid var(--border-subtle)}.the-tax-shield_chapterKicker__cjn1f{font-family:monospace;font-size:.6875rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--ws-emerald);margin-bottom:.5rem}.the-tax-shield_chapterTitle__UKYet{font-size:clamp(1.5rem,3.5vw,2.125rem);font-weight:800;letter-spacing:-.02em;color:var(--text-main);margin-bottom:2rem;line-height:1.2}.the-tax-shield_sectionBody__Gz8bi{margin-bottom:2rem}.the-tax-shield_paragraph__tyHiH{margin-bottom:1.25rem;color:var(--text-main)}.the-tax-shield_subheading__9skAA{font-size:1.25rem;font-weight:700;color:var(--text-main);margin-top:2rem;margin-bottom:1rem}.the-tax-shield_numberedList__A1m89{margin:1.25rem 0;padding-left:1.5rem;list-style-type:decimal}.the-tax-shield_numberedList__A1m89 li{margin-bottom:.5rem;color:var(--text-main)}.the-tax-shield_bulletList__3TjV7{margin:1.25rem 0;padding-left:1.5rem;list-style-type:disc}.the-tax-shield_bulletList__3TjV7 li{margin-bottom:.5rem;color:var(--text-main)}.the-tax-shield_tableWrapper__rWA_E{margin:2rem 0;overflow-x:auto;border-radius:12px;border:1px solid var(--table-border)}.the-tax-shield_manuscriptTable__MGVp7{width:100%;border-collapse:collapse;font-family:monospace;font-size:.8125rem;text-align:left}.the-tax-shield_manuscriptTable__MGVp7 th{background:var(--card-bg);font-weight:700}.the-tax-shield_manuscriptTable__MGVp7 td,.the-tax-shield_manuscriptTable__MGVp7 th{padding:.75rem 1rem;border-bottom:1px solid var(--table-border);color:var(--text-main)}.the-tax-shield_manuscriptTable__MGVp7 tr:last-child td{border-bottom:none}.the-tax-shield_footnote__pMYKZ{font-size:.75rem;color:var(--text-muted);line-height:1.5;margin-top:.75rem;padding:.5rem;border-left:2px solid var(--border-subtle);font-style:italic}.the-tax-shield_sectionNav__nXgnu{display:flex;align-items:center;justify-content:space-between;gap:1rem;margin-top:2.5rem;padding-top:1.5rem;border-top:1px dashed var(--border-subtle)}.the-tax-shield_sectionNavLink__0yVCa{font-family:monospace;font-size:.75rem;color:var(--text-muted);background:none;border:none;cursor:pointer;padding:.5rem;min-height:44px;display:inline-flex;align-items:center}.the-tax-shield_sectionNavLink__0yVCa:hover{color:var(--ws-emerald)}.the-tax-shield_chapterDrawer__UAGkj{position:fixed;top:0;right:0;bottom:0;width:340px;max-width:90vw;background:var(--bg-page);border-left:1px solid var(--border-subtle);z-index:200;display:flex;flex-direction:column;box-shadow:-10px 0 30px rgba(0,0,0,.15);transform:translateX(100%);transition:transform .25s ease-in-out}.the-tax-shield_chapterDrawerOpen__5a_j9{transform:translateX(0)}.the-tax-shield_drawerBackdrop__VfUep{position:fixed;inset:0;background:rgba(0,0,0,.4);z-index:190;backdrop-filter:blur(2px)}.the-tax-shield_drawerHeader__7iK_V{display:flex;align-items:center;justify-content:space-between;padding:1.25rem 1.5rem;border-bottom:1px solid var(--border-subtle)}.the-tax-shield_drawerTitle__08Vub{font-size:1rem;font-weight:800;color:var(--text-main)}.the-tax-shield_drawerCloseBtn__9mGbO{background:none;border:none;font-size:1.25rem;cursor:pointer;color:var(--text-muted);min-height:44px;min-width:44px;display:flex;align-items:center;justify-content:center}.the-tax-shield_drawerCloseBtn__9mGbO:hover{color:var(--text-main)}.the-tax-shield_drawerNav__Zza2_{overflow-y:auto;padding:1rem 0;flex:1}.the-tax-shield_drawerLink__zBqqX{display:block;width:100%;text-align:left;padding:.75rem 1.5rem;font-size:.8125rem;color:var(--text-main);background:none;border:none;cursor:pointer;min-height:44px;transition:all .15s ease}.the-tax-shield_drawerLink__zBqqX:hover{background:var(--card-bg);color:var(--ws-emerald)}.the-tax-shield_drawerLinkActive__BtD4M{background:rgba(11,143,99,.12);color:var(--ws-emerald)!important;font-weight:700;border-left:3px solid var(--ws-emerald-deep)}@media print{.the-tax-shield_chapterDrawer__UAGkj,.the-tax-shield_drawerBackdrop__VfUep,.the-tax-shield_progressBarTrack__fuhzt,.the-tax-shield_readerHeader__l0VKp,.the-tax-shield_resumeBanner__dWEYO,.the-tax-shield_sectionNav__nXgnu{display:none!important}.the-tax-shield_readerContainer__jvdS6{background:#FFFFFF!important;color:#000000!important}.the-tax-shield_readingColumn__NS9hC{max-width:100%!important}.the-tax-shield_bookSection__9kuhd{page-break-after:always}}@media (prefers-reduced-motion:reduce){.the-tax-shield_chapterDrawer__UAGkj,.the-tax-shield_ctaPrimary__bu9Ml,.the-tax-shield_ctaSecondary__qcGoS,.the-tax-shield_navButton__qbFcp,.the-tax-shield_progressBarFill__pK_0e,.the-tax-shield_readerContainer__jvdS6{transition:none!important}}