@import"interior.css";@import"slott-reports.css";@import"whitepapers.css";.ira-topics .section-title,.ira-tables .section-title,.slott-reports .section-title,.tax-charts .section-title{font-size:clamp(28px,3.4vw,40px);line-height:1.15;margin-bottom:8px}.ira-commitment{display:grid;grid-template-columns:200px 1fr;gap:40px;align-items:center;margin:44px 0;padding:36px;background:var(--ink);border-left:3px solid var(--gold)}.ira-commitment-badge picture{display:block}.ira-commitment-badge img{width:100%;height:auto;aspect-ratio:1 / 1;object-fit:contain;border-radius:50%;background:#fff;padding:20px;box-shadow:0 0 0 1px #b8986666,0 0 60px -14px #997c4d80}.ira-commitment .ira-commitment-text h2{color:var(--gold-warm);margin-top:0}.ira-commitment .ira-commitment-text p{color:var(--cream)}.ira-commitment .ira-commitment-text strong{color:#fff}.ira-commitment .ira-commitment-text>:last-child{margin-bottom:0}.ira-topics-inner{max-width:900px;margin:0 auto}.ira-topics .section-eyebrow{text-align:left}.acc-list{list-style:none;margin:32px 0 0;padding:0;border-top:1px solid var(--rule)}.acc-item{border-bottom:1px solid var(--rule)}.acc-q{margin:0}.acc-trigger{display:flex;align-items:flex-start;justify-content:space-between;gap:24px;width:100%;padding:26px 0;background:none;border:none;text-align:left;cursor:pointer;color:var(--ink);font-family:var(--serif);font-size:23px;font-weight:600;line-height:1.25;transition:color .3s var(--ease-out)}.acc-trigger:hover{color:var(--gold)}.acc-trigger:focus-visible{outline:2px solid var(--gold);outline-offset:4px}.acc-icon{position:relative;flex:0 0 auto;width:18px;height:18px;margin-top:8px}.acc-icon:before,.acc-icon:after{content:"";position:absolute;top:50%;left:50%;background:var(--gold);transform:translate(-50%,-50%);transition:transform .3s var(--ease-out),opacity .3s var(--ease-out)}.acc-icon:before{width:18px;height:1.5px}.acc-icon:after{width:1.5px;height:18px}.acc-trigger[aria-expanded=true] .acc-icon:after{transform:translate(-50%,-50%) scaleY(0);opacity:0}.acc-answer{display:grid;grid-template-rows:1fr;transition:grid-template-rows .4s var(--ease-out)}.acc-item.is-collapsed .acc-answer{grid-template-rows:0fr}.acc-answer-inner{overflow:hidden;padding-bottom:28px}.acc-item.is-collapsed .acc-answer-inner{padding-bottom:0}.acc-answer-inner>:first-child{margin-top:0}.acc-answer-inner p{font-size:17px;line-height:1.7;color:var(--gray-700);margin:0 0 16px}.acc-answer-inner ul{margin:0 0 4px 22px;padding:0}.acc-answer-inner li{font-size:16px;line-height:1.65;color:var(--gray-700);margin-bottom:10px}.acc-answer-inner li:last-child{margin-bottom:0}.acc-answer-inner strong{color:var(--ink);font-weight:600}.ira-tables-inner{max-width:1180px;margin:0 auto}.ira-tables-lead{font-size:18px;line-height:1.7;color:var(--gray-500);max-width:760px;margin:0 0 40px}.ira-table-caption{font-family:var(--serif);font-size:24px;font-weight:600;color:var(--ink);margin:44px 0 16px}.table-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch;border:1px solid var(--rule)}.table-scroll:focus-visible{outline:2px solid var(--gold);outline-offset:2px}.ira-table{border-collapse:collapse;width:100%;font-family:var(--sans);background:var(--paper)}.ira-table--wide{min-width:900px}.ira-table caption{text-align:left}.ira-table thead th{background:var(--ink);color:#fff;font-size:12px;font-weight:600;letter-spacing:.6px;text-transform:uppercase;text-align:left;padding:14px 18px;vertical-align:bottom}.ira-table tbody th,.ira-table tbody td{padding:16px 18px;font-size:15px;line-height:1.55;color:var(--gray-700);vertical-align:top;border-top:1px solid var(--rule)}.ira-table tbody th{text-align:left;font-weight:600;color:var(--ink);white-space:normal}.ira-table tbody tr:nth-child(2n){background:var(--gray-50)}.video-embed{margin:40px 0 8px}.video-facade,.video-frame{position:relative;display:block;width:100%;aspect-ratio:16 / 9;border:none;border-radius:6px;overflow:hidden}.video-facade{cursor:pointer;color:#fff;background:linear-gradient(180deg,#0a0a0aa8,#0a0a0a2e 30%,#0a0a0a1a 62%,#0a0a0a4d),url(/assets/images/ira-video-poster.jpg) center / cover no-repeat,linear-gradient(135deg,var(--ink) 0%,var(--gold-deep) 100%);display:flex;align-items:center;justify-content:center;padding:24px;text-align:center}.video-facade-play{width:76px;height:76px;border-radius:50%;background:var(--gold);color:var(--ink);display:inline-flex;align-items:center;justify-content:center;transition:transform .3s var(--ease-out),background .3s ease}.video-facade-play svg{width:34px;height:34px;margin-left:4px}.video-facade:hover .video-facade-play,.video-facade:focus-visible .video-facade-play{transform:scale(1.08);background:var(--gold-warm)}.video-facade:focus-visible{outline:3px solid var(--gold-warm);outline-offset:3px}.video-facade-label{position:absolute;top:0;left:0;right:0;z-index:1;padding:16px 22px;font-family:var(--sans);font-size:14px;font-weight:500;letter-spacing:.4px;line-height:1.4;color:#fff;text-shadow:0 1px 3px rgba(0,0,0,.55)}.video-frame iframe{position:absolute;inset:0;width:100%;height:100%;border:none}@media(max-width:720px){.ira-commitment{grid-template-columns:1fr;gap:24px;padding:28px;text-align:center}.ira-commitment-badge{max-width:160px;margin:0 auto}.ira-commitment{text-align:left}.acc-trigger{font-size:20px;padding:22px 0}.ira-table-caption{font-size:21px}}@media(prefers-reduced-motion:reduce){.acc-trigger,.acc-answer,.acc-icon:before,.acc-icon:after,.video-facade-play{transition:none}}.ira-explore{padding-top:24px}.ira-explore-intro{font-weight:600;color:var(--ink);margin-bottom:16px}.ira-explore-links{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:12px 32px}.ira-explore-links li{margin:0}.ira-explore-links a{display:inline-flex;align-items:center;gap:8px;font-family:var(--serif);font-size:20px;font-weight:600;color:var(--gold-deep);text-decoration:none;border-bottom:1px solid transparent;transition:color .2s ease,border-color .2s ease}.ira-explore-links a:before{content:"\2192";font-family:var(--sans);font-size:16px;color:var(--gold);transition:transform .25s var(--ease-out)}.ira-explore-links a:hover{color:var(--gold);border-bottom-color:var(--gold)}.ira-explore-links a:hover:before{transform:translate(3px)}