/* Business ownership: retain the site's large type, quiet controls, and warm palette. */
.ownership-hero{padding-block:64px 72px}.ownership-hero-grid{display:grid;grid-template-columns:1.05fr 1fr;gap:64px;align-items:center}.ownership-hero h1{font-size:clamp(44px,4.9vw,68px);letter-spacing:-2.5px}.ownership-intro{font-size:19px;line-height:1.75;margin-top:27px;max-width:590px}.ownership-photo{margin:0;position:relative;padding:0 0 0 19px;border-left:1px solid #bfa47b}.ownership-photo img{width:100%;height:440px;object-fit:cover;border-radius:2px}.ownership-photo figcaption{font:italic 19px/1.6 Georgia,serif;color:var(--muted);margin-top:18px}.ownership-topics{border-block:1px solid var(--line);background:#eeece4}.ownership-topics .wrap{display:flex;flex-wrap:wrap;gap:12px 40px;padding-block:20px}.ownership-topics a{font-size:16px;text-decoration:underline;text-decoration-color:#bfa47b;text-underline-offset:6px;padding-block:4px}.ownership-topics a:hover{color:#775326}.ownership-benefits{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:0 40px}.ownership-benefit{padding:30px 0 34px;border-top:1px solid #c7b18e}.ownership-number{display:block;color:var(--gold);font-size:14px;letter-spacing:1px;margin-bottom:18px}.ownership-benefit .ownership-number{font:italic 28px Georgia,serif}.ownership-benefit h3,.ownership-tax-grid h3,.ownership-support-grid h3{font:30px/1.2 Georgia,serif;letter-spacing:-.5px;margin-bottom:17px}.ownership-benefit p{font-size:18px;line-height:1.75}.ownership-income-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:40px}.ownership-income-grid article{border-top:1px solid #52636b;padding-top:27px}.ownership-income-grid .ownership-number{color:#d4b181}.ownership-income-grid h3{font:28px/1.25 Georgia,serif;margin-bottom:16px}.ownership-income-grid p{font-size:18px}.ownership-income-note{display:grid;grid-template-columns:.8fr 1.7fr;gap:45px;margin-top:48px;padding:30px;background:#203e4c}.ownership-income-note h3{font:27px/1.35 Georgia,serif}.ownership-income-note p{font-size:17px}.ownership-tax-heading{display:grid;grid-template-columns:1fr 1.2fr;gap:80px;align-items:start;margin-bottom:45px}.ownership-tax-principle{font:25px/1.5 Georgia,serif;color:var(--ink);padding-left:22px;border-left:2px solid var(--gold)}.ownership-tax-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:32px}.ownership-tax-grid article{padding-top:26px;border-top:1px solid var(--line);display:flex;flex-direction:column;align-items:flex-start}.ownership-tax-grid p{font-size:17px;line-height:1.8;flex:1;margin-bottom:25px}.ownership-tax-grid .link{font-size:16px}.ownership-tax-note{padding:32px;background:#eeece4;margin-top:45px;border-left:2px solid var(--gold)}.ownership-tax-note h3{font:28px/1.25 Georgia,serif;margin-bottom:15px}.ownership-tax-note p{font-size:16px;line-height:1.8}.ownership-tax-note p+p{font-size:15px;margin-top:18px}.ownership-tax-note a{text-underline-offset:4px}.ownership-support-grid{display:grid;grid-template-columns:1fr 1fr;gap:32px}.ownership-support-grid article{background:var(--cream);padding:38px;border-top:2px solid #bfa47b}.ownership-support-grid ul{list-style:none;margin:26px 0;padding:0}.ownership-support-grid li{padding:18px 0;border-top:1px solid var(--line);font-size:18px;color:var(--muted)}.ownership-support-grid li strong{display:block;color:var(--ink);margin-bottom:4px}.ownership-support-grid .small{font-size:15px}.ownership-start{display:grid;grid-template-columns:1fr 1.2fr;gap:80px}.ownership-start ol{margin:0;padding-left:27px}.ownership-start li{padding:0 0 24px 8px;color:var(--muted);font-size:18px}.ownership-start li::marker{color:var(--gold)}.ownership-start li strong{display:block;margin-bottom:6px}.ownership-teaser{padding-block:64px;border-top:1px solid var(--line)}.ownership-teaser>.wrap{display:grid;grid-template-columns:1.2fr 1fr;gap:60px;align-items:center}.ownership-teaser h2{font-size:clamp(34px,3.2vw,45px)}.ownership-teaser p{font-size:18px}.ownership-teaser .btn{margin-top:24px}
@media(max-width:1180px){.menu-toggle{display:block}.nav{display:none;position:absolute;top:100%;left:0;right:0;padding:24px 30px;background:var(--cream);border-bottom:1px solid var(--line);align-items:stretch;flex-direction:column;gap:18px}.nav.open{display:flex}.nav>a:not(.btn){font-size:18px;min-height:44px;display:flex;align-items:center}.nav>a[aria-current=page]:after{display:none}.nav .btn{align-self:flex-start}.ownership-hero-grid{gap:38px}.ownership-hero h1{font-size:54px}.ownership-benefits{gap:0 30px}.ownership-tax-heading,.ownership-start{gap:40px}}
@media(max-width:850px){.ownership-hero-grid{grid-template-columns:1fr;gap:40px}.ownership-hero h1{max-width:680px;font-size:clamp(44px,7vw,62px)}.ownership-photo img{height:380px}.ownership-photo{max-width:680px}.ownership-benefits{grid-template-columns:repeat(2,minmax(0,1fr))}.ownership-income-grid{gap:25px}.ownership-income-grid h3{font-size:25px}.ownership-income-note,.ownership-tax-heading,.ownership-start{grid-template-columns:1fr;gap:22px}.ownership-tax-grid{grid-template-columns:1fr;gap:34px}.ownership-tax-grid p{margin-bottom:18px}.ownership-support-grid{gap:20px}.ownership-support-grid article{padding:28px}.ownership-topics .wrap{gap:8px 26px}.ownership-teaser>.wrap{gap:32px}}
@media(max-width:620px){.ownership-hero{padding-block:42px 45px}.ownership-intro{font-size:18px}.ownership-hero .actions{align-items:flex-start;flex-direction:column;gap:22px}.ownership-photo{padding-left:12px}.ownership-photo img{height:290px}.ownership-photo figcaption{font-size:17px}.ownership-topics .wrap{display:grid;grid-template-columns:1fr 1fr;gap:8px 18px}.ownership-topics a{font-size:15px;min-height:44px}.ownership-benefits,.ownership-income-grid,.ownership-support-grid,.ownership-teaser>.wrap{grid-template-columns:1fr}.ownership-benefit{padding-block:26px}.ownership-benefit .ownership-number{margin-bottom:14px}.ownership-income-grid{gap:32px}.ownership-income-note{padding:25px}.ownership-tax-note{padding:25px}.ownership-support-grid article{padding:27px}.ownership-tax-principle{font-size:23px}.ownership-teaser{padding-block:48px}.ownership-start .actions{align-items:flex-start;flex-direction:column}.ownership-start .btn{width:100%}}