.blog-article[data-astro-cid-dka7ns4s]{padding:2rem 0 4rem}.container[data-astro-cid-dka7ns4s]{max-width:740px;margin:0 auto;padding:0 1.5rem}.back-link[data-astro-cid-dka7ns4s]{display:inline-block;color:var(--gold-hover);text-decoration:none;font-size:.9rem;margin-bottom:2rem}.back-link[data-astro-cid-dka7ns4s]:hover{text-decoration:underline}.article-header[data-astro-cid-dka7ns4s]{margin-bottom:3rem}.article-meta[data-astro-cid-dka7ns4s]{display:flex;align-items:center;gap:1rem;margin-bottom:1rem;font-size:.85rem;color:var(--gray-600)}.reading-time[data-astro-cid-dka7ns4s]{background:var(--gray-100);padding:.2rem .6rem;border-radius:4px}.article-header[data-astro-cid-dka7ns4s] h1[data-astro-cid-dka7ns4s]{font-size:clamp(1.75rem,5vw,2.5rem);color:var(--forest);line-height:1.2;margin-bottom:1rem}.article-subtitle[data-astro-cid-dka7ns4s]{font-size:1.15rem;color:var(--gray-600);line-height:1.6}section[data-astro-cid-dka7ns4s]{margin-bottom:3rem}h2[data-astro-cid-dka7ns4s]{font-size:1.5rem;color:var(--forest);margin-bottom:1rem}p[data-astro-cid-dka7ns4s]{color:var(--gray-700);line-height:1.7;margin-bottom:1rem}.covers-grid[data-astro-cid-dka7ns4s]{display:grid;grid-template-columns:1fr 1fr;gap:1.5rem;margin:1.5rem 0}.covers-card[data-astro-cid-dka7ns4s]{padding:1.5rem;border-radius:8px;background:var(--gray-100);border:1px solid var(--gray-200)}.covers-card[data-astro-cid-dka7ns4s].dark{background:var(--forest);color:#fff;border-color:var(--forest)}.covers-card[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:1.05rem;margin-bottom:.75rem}.covers-card[data-astro-cid-dka7ns4s].dark h3[data-astro-cid-dka7ns4s]{color:var(--gold)}.covers-card[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]:not(.covers-card.dark h3){color:var(--forest)}.covers-card[data-astro-cid-dka7ns4s] ul[data-astro-cid-dka7ns4s]{list-style:none;padding:0;margin:0}.covers-card[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]{padding:.35rem 0 .35rem 1.25rem;position:relative;font-size:.9rem}.covers-card[data-astro-cid-dka7ns4s].dark li[data-astro-cid-dka7ns4s]{color:#ffffffe6}.covers-card[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]:before{content:"•";position:absolute;left:0;font-weight:700}.covers-card[data-astro-cid-dka7ns4s].dark li[data-astro-cid-dka7ns4s]:before{color:var(--gold)}.covers-card[data-astro-cid-dka7ns4s]:not(.dark) li[data-astro-cid-dka7ns4s]:before{color:var(--gold-hover)}.important-distinction[data-astro-cid-dka7ns4s]{background:var(--gray-100);border-left:4px solid var(--gold);padding:1rem 1.25rem;border-radius:0 6px 6px 0;font-size:.95rem;color:var(--gray-700);line-height:1.6}.rules-grid[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:1.5rem;margin:1.5rem 0}.rule-card[data-astro-cid-dka7ns4s]{border-radius:8px;overflow:hidden;border:1px solid var(--gray-200)}.rule-header[data-astro-cid-dka7ns4s]{padding:1rem 1.25rem;color:#fff}.rule-header[data-astro-cid-dka7ns4s].red{background:#991b1b}.rule-header[data-astro-cid-dka7ns4s].green{background:var(--forest)}.rule-header[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:1rem;margin:0;color:inherit}.rule-body[data-astro-cid-dka7ns4s]{padding:1.25rem;background:#fff}.rule-body[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{font-size:.9rem}.rule-body[data-astro-cid-dka7ns4s] ul[data-astro-cid-dka7ns4s]{list-style:none;padding:0;margin:0}.rule-body[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]{padding:.35rem 0 .35rem 1.25rem;position:relative;font-size:.9rem;color:var(--gray-700)}.rule-body[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]:before{content:"•";position:absolute;left:0;color:var(--gold-hover);font-weight:700}.thresholds[data-astro-cid-dka7ns4s]{display:flex;gap:1.5rem;margin-top:.75rem}.threshold[data-astro-cid-dka7ns4s]{display:flex;align-items:center;gap:.5rem}.threshold-num[data-astro-cid-dka7ns4s]{font-size:1.5rem;font-weight:800;color:var(--forest);font-family:var(--font-heading)}.threshold-text[data-astro-cid-dka7ns4s]{font-size:.8rem;color:var(--gray-600);max-width:200px}.decision-box[data-astro-cid-dka7ns4s]{background:var(--forest-deep);color:#fff;padding:2rem;border-radius:8px;margin-top:1.5rem}.decision-box[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{color:var(--gold);font-size:1.15rem;margin-bottom:1.25rem}.decision-items[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:.75rem}.decision-item[data-astro-cid-dka7ns4s]{display:flex;justify-content:space-between;align-items:center;gap:1rem;padding:.5rem 0;border-bottom:1px solid rgba(255,255,255,.1)}.decision-label[data-astro-cid-dka7ns4s]{color:#ffffffd9;font-size:.9rem}.decision-answer[data-astro-cid-dka7ns4s]{font-size:.8rem;font-weight:600;padding:.2rem .6rem;border-radius:4px;text-align:right;white-space:nowrap}.decision-answer[data-astro-cid-dka7ns4s].yes{background:#16a34a4d;color:#86efac}.decision-answer[data-astro-cid-dka7ns4s].maybe{background:#d977064d;color:#fcd34d}.decision-answer[data-astro-cid-dka7ns4s].check{background:#2563eb4d;color:#93c5fd}.decision-answer[data-astro-cid-dka7ns4s].danger{background:#dc26264d;color:#fca5a5}.trap-flow[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:0;margin:1.5rem 0}.trap-step[data-astro-cid-dka7ns4s]{display:flex;align-items:flex-start;gap:1rem;padding:1rem 1.25rem;border-left:3px solid var(--gray-300)}.trap-step[data-astro-cid-dka7ns4s].danger{border-left-color:#dc2626;background:#fef2f2;border-radius:0 8px 8px 0}.trap-num[data-astro-cid-dka7ns4s]{width:28px;height:28px;min-width:28px;background:var(--gray-300);color:var(--gray-700);border-radius:50%;display:flex;align-items:center;justify-content:center;font-weight:700;font-size:.8rem}.trap-step[data-astro-cid-dka7ns4s].danger .trap-num[data-astro-cid-dka7ns4s]{background:#dc2626;color:#fff}.trap-step[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{margin:0;font-size:.9rem}.misclass-cost[data-astro-cid-dka7ns4s]{background:var(--forest-deep);color:#fff;padding:2rem;border-radius:8px;margin:1.5rem 0}.misclass-cost[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{color:var(--gold);font-size:1.1rem;margin-bottom:1rem}.cost-rows[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:.5rem;margin-bottom:1rem}.cost-row[data-astro-cid-dka7ns4s]{display:flex;justify-content:space-between;padding:.5rem 0;border-bottom:1px solid rgba(255,255,255,.1);font-size:.9rem}.cost-row[data-astro-cid-dka7ns4s] span[data-astro-cid-dka7ns4s]:first-child{color:#fffc}.cost-row[data-astro-cid-dka7ns4s] span[data-astro-cid-dka7ns4s]:last-child{font-weight:600;color:#fff}.cost-row[data-astro-cid-dka7ns4s].total{border-bottom:none;border-top:2px solid var(--gold);padding-top:.75rem}.cost-row[data-astro-cid-dka7ns4s].total span[data-astro-cid-dka7ns4s]:first-child,.cost-row[data-astro-cid-dka7ns4s].total span[data-astro-cid-dka7ns4s]:last-child{color:var(--gold);font-weight:700}.cost-versus[data-astro-cid-dka7ns4s]{font-size:.9rem;color:#ffffffb3;margin-bottom:0;text-align:center;font-style:italic}.irs-test[data-astro-cid-dka7ns4s]{background:var(--gray-100);padding:1.5rem;border-radius:8px;border:1px solid var(--gray-200)}.irs-test[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:1.05rem;color:var(--forest);margin-bottom:.75rem}.irs-test[data-astro-cid-dka7ns4s] ul[data-astro-cid-dka7ns4s]{list-style:none;padding:0;margin:.75rem 0}.irs-test[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]{padding:.35rem 0 .35rem 1.25rem;position:relative;font-size:.9rem;color:var(--gray-700)}.irs-test[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]:before{content:"?";position:absolute;left:0;color:#d97706;font-weight:700}.formula-box[data-astro-cid-dka7ns4s]{background:var(--forest);padding:1.5rem;border-radius:8px;margin:1.5rem 0;overflow-x:auto}.formula[data-astro-cid-dka7ns4s]{display:flex;align-items:center;justify-content:center;gap:.75rem;flex-wrap:wrap}.formula-part[data-astro-cid-dka7ns4s]{background:#ffffff26;color:#fff;padding:.5rem 1rem;border-radius:6px;font-weight:600;font-size:.9rem;white-space:nowrap}.formula-part[data-astro-cid-dka7ns4s].result{background:var(--gold);color:var(--forest-deep)}.formula-op[data-astro-cid-dka7ns4s]{color:var(--gold);font-size:1.2rem;font-weight:700}.formula-explain[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:1rem;margin:1.5rem 0}.explain-item[data-astro-cid-dka7ns4s]{padding:1rem;background:var(--gray-100);border-radius:6px;border-left:3px solid var(--gold)}.explain-item[data-astro-cid-dka7ns4s] h4[data-astro-cid-dka7ns4s]{font-size:.95rem;color:var(--forest);margin-bottom:.35rem}.explain-item[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{font-size:.9rem;margin:0}.cost-examples[data-astro-cid-dka7ns4s]{margin-top:1.5rem}.cost-examples[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:1.1rem;color:var(--forest);margin-bottom:1rem}.examples-table[data-astro-cid-dka7ns4s]{width:100%;border-collapse:collapse;font-size:.9rem}.examples-table[data-astro-cid-dka7ns4s] th[data-astro-cid-dka7ns4s]{background:var(--forest);color:#fff;padding:.75rem 1rem;text-align:left;font-weight:600}.examples-table[data-astro-cid-dka7ns4s] td[data-astro-cid-dka7ns4s]{padding:.75rem 1rem;border-bottom:1px solid var(--gray-200);color:var(--gray-700)}.examples-table[data-astro-cid-dka7ns4s] tr[data-astro-cid-dka7ns4s]:nth-child(2n) td[data-astro-cid-dka7ns4s]{background:var(--gray-100)}.table-note[data-astro-cid-dka7ns4s]{font-size:.8rem;color:var(--gray-500);font-style:italic;margin-top:.75rem}.strategies[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:1.25rem;margin-top:1.5rem}.strategy[data-astro-cid-dka7ns4s]{padding:1.25rem;background:var(--gray-100);border-radius:8px;border:1px solid var(--gray-200)}.strategy-header[data-astro-cid-dka7ns4s]{display:flex;align-items:center;gap:.75rem;margin-bottom:.5rem}.strategy-num[data-astro-cid-dka7ns4s]{width:28px;height:28px;min-width:28px;background:var(--forest);color:#fff;border-radius:50%;display:flex;align-items:center;justify-content:center;font-weight:700;font-size:.8rem}.strategy-header[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:1rem;color:var(--forest);margin:0;flex:1}.savings[data-astro-cid-dka7ns4s]{font-size:.7rem;font-weight:600;background:var(--gold);color:var(--forest-deep);padding:.2rem .5rem;border-radius:4px;text-transform:uppercase;white-space:nowrap}.strategy[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{font-size:.9rem;margin:0}.consequences[data-astro-cid-dka7ns4s]{display:grid;grid-template-columns:1fr 1fr;gap:1.25rem;margin-top:1.5rem}.consequence[data-astro-cid-dka7ns4s]{padding:1.25rem;background:#fef2f2;border-radius:8px;border-left:4px solid #dc2626}.consequence[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:.95rem;color:#991b1b;margin-bottom:.4rem}.consequence[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{font-size:.85rem;margin:0;line-height:1.5}.occ-acc-grid[data-astro-cid-dka7ns4s]{display:grid;grid-template-columns:1fr 1fr;gap:1.5rem;margin:1.5rem 0}.occ-card[data-astro-cid-dka7ns4s]{padding:1.5rem;background:var(--gray-100);border-radius:8px;border:1px solid var(--gray-200)}.occ-card[data-astro-cid-dka7ns4s] h3[data-astro-cid-dka7ns4s]{font-size:1rem;color:var(--forest);margin-bottom:.75rem}.occ-card[data-astro-cid-dka7ns4s] ul[data-astro-cid-dka7ns4s]{list-style:none;padding:0;margin:0}.occ-card[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]{padding:.35rem 0 .35rem 1.25rem;position:relative;font-size:.9rem;color:var(--gray-700)}.occ-card[data-astro-cid-dka7ns4s] li[data-astro-cid-dka7ns4s]:before{content:"•";position:absolute;left:0;color:var(--gold-hover);font-weight:700}.occ-note[data-astro-cid-dka7ns4s]{background:#fffbeb;border:1px solid #fbbf24;border-left:4px solid #f59e0b;padding:1.25rem;border-radius:6px;font-size:.9rem;color:var(--gray-700);line-height:1.6}.faq-section[data-astro-cid-dka7ns4s]{border-top:1px solid var(--gray-200);padding-top:2rem}.faq-list[data-astro-cid-dka7ns4s]{display:flex;flex-direction:column;gap:.75rem}.faq-item[data-astro-cid-dka7ns4s]{border:1px solid var(--gray-200);border-radius:6px;overflow:hidden}.faq-item[data-astro-cid-dka7ns4s] summary[data-astro-cid-dka7ns4s]{padding:1rem 1.25rem;cursor:pointer;font-weight:600;color:var(--forest);font-size:.95rem;background:var(--gray-100)}.faq-item[data-astro-cid-dka7ns4s] summary[data-astro-cid-dka7ns4s]:hover{background:var(--gray-200)}.faq-item[data-astro-cid-dka7ns4s][open] summary[data-astro-cid-dka7ns4s]{border-bottom:1px solid var(--gray-200)}.faq-item[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{padding:1rem 1.25rem;margin:0;font-size:.9rem;line-height:1.6}.cta-section[data-astro-cid-dka7ns4s]{margin-top:3rem}.cta-box[data-astro-cid-dka7ns4s]{background:var(--forest);color:#fff;padding:2.5rem;border-radius:10px;text-align:center}.cta-box[data-astro-cid-dka7ns4s] h2[data-astro-cid-dka7ns4s]{color:#fff;font-size:1.5rem;margin-bottom:.75rem}.cta-box[data-astro-cid-dka7ns4s] p[data-astro-cid-dka7ns4s]{color:#ffffffd9;max-width:500px;margin:0 auto 1.5rem}.cta-button[data-astro-cid-dka7ns4s]{display:inline-block;background:var(--gold);color:var(--forest-deep);padding:.85rem 2rem;border-radius:6px;font-weight:700;text-decoration:none;font-size:1rem;transition:background .2s}.cta-button[data-astro-cid-dka7ns4s]:hover{background:var(--gold-hover)}.cta-sub[data-astro-cid-dka7ns4s]{font-size:.85rem;color:#fff9;margin-top:1rem;margin-bottom:0}.cta-sub[data-astro-cid-dka7ns4s] a[data-astro-cid-dka7ns4s]{color:var(--gold);text-decoration:none}@media (max-width: 768px){.covers-grid[data-astro-cid-dka7ns4s],.consequences[data-astro-cid-dka7ns4s],.occ-acc-grid[data-astro-cid-dka7ns4s]{grid-template-columns:1fr}.thresholds[data-astro-cid-dka7ns4s]{flex-direction:column;gap:.75rem}.decision-item[data-astro-cid-dka7ns4s]{flex-direction:column;align-items:flex-start;gap:.25rem}.cost-row[data-astro-cid-dka7ns4s]{flex-direction:column;gap:.25rem}.formula[data-astro-cid-dka7ns4s]{flex-direction:column;gap:.5rem}.strategy-header[data-astro-cid-dka7ns4s]{flex-wrap:wrap}}