:root{--ink:#111211;--charcoal:#191b19;--gold:#b59655;--gold-light:#d5bf8b;--cream:#f4f1e9;--muted:#666a64}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:98px}body{margin:0;background:var(--cream);color:var(--ink);font-family:Arial,Helvetica,sans-serif;font-size:17px;line-height:1.7}a{color:inherit;text-decoration:none}.container{width:min(1140px,calc(100% - 48px));margin-inline:auto}
.site-header{position:sticky;top:0;z-index:50;height:96px;background:rgba(25,26,24,.98);border-bottom:1px solid rgba(181,150,85,.32);backdrop-filter:blur(14px)}.header-inner{height:100%;display:flex;align-items:center;justify-content:space-between;gap:36px}.brand{display:inline-flex;align-items:center;gap:12px;line-height:1}.brand-mark{width:43px;height:43px;border:1px solid var(--gold);display:grid;place-items:center;transform:rotate(45deg)}.brand-mark i{font:400 28px Georgia,serif;color:var(--gold);transform:rotate(-45deg)}.brand-type{display:grid;gap:4px}.brand-type strong{font:500 17px Georgia,serif;letter-spacing:.16em}.brand-type small{font-size:9px;letter-spacing:.55em;color:var(--gold);font-weight:700}.desktop-nav{display:flex;gap:34px;margin-left:auto}.desktop-nav a{color:#f5f2ea;font-size:14px;font-weight:700;letter-spacing:.08em;text-transform:uppercase}.desktop-nav a:hover,.desktop-nav a:focus-visible,.desktop-nav a:active{color:var(--gold)}.header-call{color:#f5f2ea;font-size:14px;font-weight:700;border-left:1px solid rgba(181,150,85,.42);padding-left:28px}.header-call span{color:var(--gold);font-size:10px;letter-spacing:.16em;text-transform:uppercase;display:block;line-height:1.4}.mobile-menu{display:none}
.hero{min-height:690px;background:#111 url('assets/kupetz-office-hero.jpg') center center/cover no-repeat;color:white;position:relative;overflow:hidden}.hero:before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(8,10,9,.94) 0%,rgba(8,10,9,.83) 42%,rgba(8,10,9,.30) 70%,rgba(8,10,9,.14) 100%)}.hero-inner{min-height:600px;display:flex;align-items:center;position:relative;z-index:2;padding-block:72px}.hero-copy{max-width:760px}.eyebrow{text-transform:uppercase;letter-spacing:.25em;font-size:12px;font-weight:700;color:var(--gold-light);margin:0 0 20px}.eyebrow--dark{color:#8c713c}.hero h1,.section h2,.statement blockquote{font-family:Georgia,serif;font-weight:400;line-height:1.07;letter-spacing:-.035em}.hero h1{font-size:clamp(53px,6vw,78px);max-width:770px;margin:0 0 26px}.hero h1 em,.section h2 em,.statement em{font-weight:400;color:var(--gold-light)}.hero-lead{font:23px Georgia,serif;margin:0 0 34px}.hero-actions{display:flex;align-items:center;gap:30px}.button{display:inline-flex;align-items:center;justify-content:center;padding:15px 20px;min-width:170px;border:0;font:700 13px Arial,sans-serif;letter-spacing:.09em;text-transform:uppercase;cursor:pointer}.button--gold{background:var(--gold);color:#10110f}.button--gold:hover{background:var(--gold-light)}.text-link{font-weight:700;border-bottom:1px solid rgba(213,191,139,.5);padding-bottom:4px}.hero-foot{height:90px;position:relative;z-index:2;border-top:1px solid rgba(255,255,255,.18);background:rgba(8,10,9,.48);display:flex;align-items:center;justify-content:center;gap:26px;text-transform:uppercase;letter-spacing:.16em;font-size:10px;color:#d1d2ce}.hero-foot i{width:4px;height:4px;background:var(--gold);transform:rotate(45deg)}
.section{padding:120px 0}.services{background:var(--cream)}.section-heading{display:grid;grid-template-columns:1.3fr .7fr;gap:80px;align-items:end;margin-bottom:60px}.section h2{font-size:clamp(42px,5vw,61px);margin:0}.section h2 em{color:#8c713c}.section-heading>p{color:var(--muted);font-size:18px;margin:0 0 8px}.service-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:18px}.service-card{background:#faf9f5;border:1px solid #d9d5ca;padding:32px;min-height:480px;transition:.25s}.service-card:hover{transform:translateY(-5px);border-color:var(--gold)}.service-card h3{font:400 28px Georgia,serif;margin:0 0 18px;padding-bottom:24px;border-bottom:1px solid #dedbd2}.service-card>p{color:var(--muted);margin:0 0 24px}.service-card ul{list-style:none;margin:0;padding:0;border-top:1px solid #e0ddd5}.service-card li{padding:8px 0 8px 17px;border-bottom:1px solid #e0ddd5;position:relative;font-size:14px}.service-card li:before{content:"";position:absolute;width:5px;height:5px;background:var(--gold);left:0;top:19px;transform:rotate(45deg)}
.about{background:var(--charcoal);color:white}.about-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:100px;align-items:center}.about-art{height:460px;border:1px solid rgba(213,191,139,.3);position:relative;display:grid;place-items:center;background:linear-gradient(135deg,rgba(181,150,85,.12),transparent 55%)}.about-art:before,.about-art:after{content:"";position:absolute;border:1px solid rgba(213,191,139,.15);width:300px;height:300px;transform:rotate(45deg)}.about-art:after{width:190px;height:190px}.about-art span{font:italic 170px Georgia,serif;color:var(--gold-light);z-index:2}.about-art div{position:absolute;inset:28px;border:1px solid rgba(255,255,255,.06)}.about-copy h2{margin-bottom:34px}.about-copy>p:not(.eyebrow){color:#c0c1bd;font-size:18px}.about-copy>p:last-child{margin-bottom:0}
.statement{min-height:520px;color:white;display:grid;place-items:center;position:relative;background:#111 url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='120' height='120'%3E%3Cg fill='none' stroke='%23b59655' stroke-opacity='.13'%3E%3Cpath d='M0 60h120M60 0v120'/%3E%3Ccircle cx='60' cy='60' r='35'/%3E%3C/g%3E%3C/svg%3E") center/120px fixed}.statement:before{content:"";position:absolute;inset:0;background:linear-gradient(90deg,rgba(10,11,10,.95),rgba(10,11,10,.62),rgba(10,11,10,.95))}.statement-inner{position:relative;z-index:1;text-align:center;padding-block:100px}.statement blockquote{font-size:clamp(42px,5.7vw,70px);max-width:960px;margin:0 auto}
.contact{background:#ebe7dc}.contact-grid{display:grid;grid-template-columns:.85fr 1.15fr;gap:100px}.contact-intro>p:not(.eyebrow){color:var(--muted);font-size:18px}.contact-lines{display:grid;gap:18px;margin-top:42px}.contact-lines a{display:grid;border-top:1px solid #cfc9ba;padding-top:14px}.contact-lines small{text-transform:uppercase;letter-spacing:.16em;color:#8c713c;font-size:10px}.contact-lines strong{font:400 21px Georgia,serif}.contact-form{background:#f8f6f0;border:1px solid #d2ccbd;padding:40px;display:grid;gap:22px}.field-row{display:grid;grid-template-columns:1fr 1fr;gap:18px}.contact-form label{font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.12em;color:#6c675d}.contact-form input,.contact-form textarea{display:block;width:100%;border:0;border-bottom:1px solid #bdb6a6;background:transparent;padding:10px 0 9px;font:17px Arial,sans-serif;color:var(--ink);outline:none}.contact-form input:focus,.contact-form textarea:focus{border-color:var(--gold)}.button--dark{background:var(--ink);color:white;justify-self:start}.button--dark:hover{background:#2b2e2a}
.footer{background:#0e0f0e;color:white;padding:70px 0 18px}.brand--light .brand-type strong{color:white}.footer-main{display:grid;grid-template-columns:1fr auto auto;align-items:center;gap:70px;padding-bottom:55px}.footer-contact{display:grid;font-size:15px}.footer nav{display:flex;gap:24px;font-size:13px}.footer a:hover{color:var(--gold-light)}.footer-bottom{border-top:1px solid #333632;padding-top:18px;display:flex;justify-content:space-between;color:#92968f;font-size:13px}.red-oak,.red-oak:hover{color:#a3a79f!important;font-size:12px;text-decoration:none!important}.mobile-menu summary{list-style:none}
@media(max-width:900px){.desktop-nav,.header-call{display:none}.mobile-menu{display:block;position:relative}.mobile-menu summary{width:42px;height:42px;display:grid;align-content:center;gap:5px;cursor:pointer}.mobile-menu summary::-webkit-details-marker{display:none}.mobile-menu summary span{width:25px;height:2px;background:#f5f2ea}.mobile-menu nav{position:absolute;right:0;top:52px;background:#191a18;border:1px solid rgba(181,150,85,.42);min-width:210px;padding:12px;display:grid}.mobile-menu nav a{color:#f5f2ea;padding:12px;font-size:14px;font-weight:700;text-transform:uppercase}.mobile-menu nav a:hover,.mobile-menu nav a:focus-visible,.mobile-menu nav a:active{color:var(--gold)}.hero-inner{grid-template-columns:1fr}.hero-monogram{display:none}.section-heading,.about-grid,.contact-grid{grid-template-columns:1fr;gap:50px}.service-grid{grid-template-columns:1fr}.service-card{min-height:0}.about-art{height:330px}.footer-main{grid-template-columns:1fr;gap:34px}.footer nav{flex-wrap:wrap}}
@media(max-width:600px){body{font-size:16px}.container{width:min(100% - 32px,1140px)}.site-header{height:82px}.brand-mark{width:36px;height:36px}.brand-mark i{font-size:23px}.brand-type strong{font-size:15px}.hero{min-height:auto;background-position:62% center}.hero:before{background:rgba(8,10,9,.76)}.hero-inner{min-height:610px;padding-block:75px}.hero h1{font-size:49px}.hero-lead{font-size:20px}.hero-actions{align-items:flex-start;flex-direction:column;gap:20px}.hero-foot{height:auto;min-height:80px;flex-wrap:wrap;gap:12px 18px;padding-block:18px}.section{padding:84px 0}.section-heading{gap:24px;margin-bottom:42px}.section h2{font-size:41px}.service-card{padding:26px}.about-art{height:270px}.about-art:before{width:200px;height:200px}.about-art:after{width:130px;height:130px}.about-art span{font-size:110px}.statement{min-height:440px;background-attachment:scroll}.statement blockquote{font-size:39px}.field-row{grid-template-columns:1fr}.contact-form{padding:27px}.footer-contact a{overflow-wrap:anywhere}.footer-bottom{gap:18px;flex-direction:column}.red-oak{align-self:flex-end}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}.service-card{transition:none}}

/* Client-supplied Kupetz Tax identity */
.site-header{background:#000}
.hero{min-height:600px}
.brand{display:inline-flex;align-items:center;line-height:1}
.brand img{display:block;width:325px;max-height:76px;object-fit:contain;object-position:left center}
.hero-monogram{justify-self:end;text-align:center}
.official-mark{width:300px;padding:0;background:transparent;border:0;filter:drop-shadow(0 24px 30px rgba(0,0,0,.32))}
.official-mark img{display:block;width:100%;height:310px;object-fit:contain}
.about-art:before,.about-art:after{display:none}
.about-art>img{display:block;width:260px;height:360px;object-fit:contain;background:transparent;padding:0;position:relative;z-index:2;filter:drop-shadow(0 20px 24px rgba(0,0,0,.28))}
.brand--light{background:transparent;padding:0}
.brand--light img{width:330px;max-height:none}
.form-honey{position:absolute!important;left:-9999px!important;width:1px!important;height:1px!important;opacity:0!important}
.contact-form button:disabled{cursor:wait;opacity:.72}
.form-status{min-height:30px}
.form-status p{margin:0;font-size:15px;font-weight:700;line-height:1.5;text-transform:none;letter-spacing:0}
.form-success{color:#416b43}
.form-error{color:#9a342d}
@media(max-width:600px){
  .brand img{width:238px;max-height:64px}
  .brand--light img{width:280px;max-height:none}
  .about-art{height:300px}
  .about-art>img{width:160px;height:230px}
}