:root{--bg:#f3eee4;--paper:#faf7f1;--ink:#202e3c;--mut:#61666a;--line:#d8d3c8;--navy:#243d50;--amber:#805d24;--serif:'Fraunces',Georgia,serif;--sans:'Source Sans 3','Segoe UI',system-ui,sans-serif}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:var(--bg);color:var(--ink);font:17px/1.55 var(--sans);overflow-wrap:anywhere}a{color:var(--navy);text-underline-offset:4px}a:hover{color:var(--amber)}button,input{font:inherit}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,summary:focus-visible{outline:3px solid var(--amber);outline-offset:4px}[hidden]{display:none!important}.skip{position:absolute;left:15px;top:-100px;background:var(--paper);padding:12px;z-index:50}.skip:focus{top:10px}.mast{border-bottom:1px solid var(--line);background:var(--bg)}.mast-in{max-width:1164px;margin:auto;padding:16px 22px;display:flex;align-items:center;flex-wrap:wrap;gap:16px}.brand{font:500 19px var(--serif);text-decoration:none}.brand em{color:var(--amber)}.mast nav{display:flex;gap:5px;flex-wrap:wrap;margin-left:auto}.mast nav a{font-size:14px;text-decoration:none;padding:9px 11px;border-radius:30px}.mast nav a[aria-current]{background:var(--paper)}main{max-width:1164px;padding:36px 22px 64px;margin:auto}.hero{display:grid;grid-template-columns:1.65fr 1fr;gap:44px;align-items:center;padding:18px 0 36px}.kicker{text-transform:uppercase;letter-spacing:.12em;font-weight:600;font-size:12px;color:var(--amber);margin:0 0 12px}h1,h2,h3{font-family:var(--serif);font-weight:500;line-height:1.2;letter-spacing:-.025em}h1{font-size:clamp(36px,4.8vw,57px);margin:12px 0 22px}h1 em{font-weight:400;color:var(--navy)}h2{font-size:clamp(28px,3.2vw,37px);margin:0 0 14px}h3{font-size:23px;margin:0 0 12px}p{margin:0 0 16px}.dek{font-size:21px;color:var(--mut);max-width:38em}.editor-note{border-left:3px solid var(--amber);padding:24px;background:var(--paper)}.editor-note h2{font-size:25px}.editor-note p{font-size:16px;color:var(--mut)}.editor-note a{font-size:15px}.contents{display:flex;gap:12px 26px;flex-wrap:wrap;border-block:1px solid var(--line);padding:19px 0}.contents a{text-decoration:none;font-size:15px}main>section:not(.hero){margin-top:58px}.section-heading{max-width:760px;margin-bottom:25px}.section-heading>p:last-child{color:var(--mut)}.upstream,.admin{display:flex;gap:24px;padding:24px 28px;border:1px solid var(--line);background:var(--paper)}.upstream{border-radius:12px 12px 0 0}.admin{border-top:0;background:#e9e7df;border-radius:0 0 12px 12px}.step{font-size:13px;text-transform:uppercase;letter-spacing:.1em;min-width:45px;padding-top:4px;color:var(--amber)}.upstream p,.admin p{margin:0;max-width:850px}.flow-caption{color:var(--mut);font-size:14px;margin:21px 0 12px}.branches{display:grid;grid-template-columns:35fr 35fr 30fr;gap:8px}.branch{text-align:left;border:1px solid #b9c3c9;border-top:5px solid #8b9ca6;border-radius:9px 9px 0 0;background:var(--paper);color:var(--navy);padding:20px;min-width:0}.branch[aria-pressed=true]{background:var(--navy);border-color:var(--navy);color:var(--paper)}.branch:hover{box-shadow:inset 0 0 0 2px #a79b7d}.percent{display:block;font:500 49px/1.1 var(--serif);margin-bottom:15px}.percent>span{font-size:27px}.branch strong{display:block;font-size:19px;line-height:1.3}.branch>span:last-child{display:block;font-size:14px;margin-top:8px}.branch-details{background:var(--paper);border:1px solid #b9c3c9;padding:28px;border-radius:0 0 12px 12px;min-height:238px}.branch-details article+article{margin-top:25px}.enhanced .branch-details article{margin-top:0}.branch-details p{max-width:850px}.rules{display:grid;grid-template-columns:1fr 1fr;gap:32px;margin:28px 0}.rules article{border-left:2px solid var(--line);padding-left:20px}.rules h3{font-size:22px}.rules a,.branch-details a,.money-card>a,.claim>a{font-size:14px}.definitions{border-block:1px solid var(--line);padding:18px 0}.definitions summary{font-weight:600;cursor:pointer;min-height:30px}.definitions li{padding:8px 0}.definitions p{color:var(--mut)}.money-grid,.claim-grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}.money-card,.claim{background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:26px}.badge{display:inline-block;font-size:12px;font-weight:600;letter-spacing:.055em;text-transform:uppercase;border-radius:5px;padding:5px 9px;background:#e5ebee;color:var(--navy);margin-bottom:19px}.badge.amber{background:#f0e4ce;color:#77541a}.money-card h3{font-size:29px}.caution{color:var(--amber);border-left:2px solid #b59b6d;padding-left:12px;font-size:16px}.arithmetic{display:grid;grid-template-columns:1.2fr 1fr;gap:32px;padding:28px;margin-top:20px;background:#eae4d7;border-radius:10px}.limit{border-left:1px solid #b5ad9f;padding-left:28px}.limit p{margin-top:12px}.filters{display:flex;flex-wrap:wrap;gap:8px}.filters button{border:1px solid #c8c2b6;border-radius:30px;padding:10px 17px;background:var(--paper);color:var(--navy);min-height:44px}.filters button[aria-pressed=true]{color:var(--paper);background:var(--navy);border-color:var(--navy)}.result-count{font-size:14px;color:var(--mut);margin:14px 0}.claim h3{font-size:24px}.claim .evidence{font-size:15px;color:var(--mut);border-top:1px solid var(--line);padding-top:14px}.records-layout{display:grid;grid-template-columns:1.4fr 1fr;gap:30px}fieldset{margin:0;border:1px solid var(--line);border-radius:10px;padding:8px 24px 20px}legend{padding:0 8px;font-weight:600}fieldset label{display:flex;gap:14px;padding:18px 0;border-bottom:1px solid var(--line);cursor:pointer}fieldset label:last-child{border:0}fieldset strong{display:block;color:var(--ink);font-size:18px}fieldset label span{color:var(--mut);font-size:16px}input[type=checkbox]{width:21px;height:21px;flex-shrink:0;margin:4px 0 0;accent-color:var(--navy)}.request-note{padding:28px;background:var(--navy);color:var(--paper);border-radius:10px;align-self:start}.request-note a{color:#f0d6a5}.sources{border-top:1px solid var(--line);padding-top:30px;font-size:15px}.sources li{padding:7px 0}.sources>p:not(.kicker){color:var(--mut);max-width:900px}footer{border-top:1px solid var(--line);font-size:14px}footer>div{max-width:1164px;margin:auto;padding:22px;display:flex;justify-content:space-between;gap:20px;flex-wrap:wrap}footer p{margin:0;color:var(--mut)}.annual-audit{margin:0 0 26px;padding:26px;border:1px solid var(--line);border-radius:12px;background:var(--paper)}.annual-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px;margin:20px 0}.year-card{padding:16px;border:1px solid var(--line);border-radius:8px}.year-card h4{margin:0 0 9px;font-size:16px}.year-card strong{display:block;font-size:21px;font-variant-numeric:tabular-nums}.year-card span{font-size:13px;color:var(--mut)}.scope-note{background:#e5ebee;padding:20px;border-radius:8px}.scope-note p:last-child{margin:0}@media(max-width:800px){.hero{grid-template-columns:1fr;gap:20px}.editor-note{max-width:100%}.annual-grid{grid-template-columns:1fr 1fr}.records-layout{grid-template-columns:1fr}.branch{padding:16px}.branch strong{font-size:17px}.arithmetic{grid-template-columns:1fr;gap:16px}.limit{border-left:0;border-top:1px solid #b5ad9f;padding:20px 0 0}}@media(max-width:560px){html{scroll-padding-top:20px}.mast-in{padding:14px 18px;gap:10px}.mast nav{margin-left:0;gap:0}.mast nav a{padding:8px 9px}main{padding:22px 18px 45px}.hero{padding-top:8px}.contents{gap:12px;display:grid;grid-template-columns:1fr 1fr}.contents a{font-size:14px}.upstream,.admin{padding:20px;gap:12px;display:block}.step{display:block;margin-bottom:10px}.branches{grid-template-columns:1fr;gap:7px}.branch{display:grid;grid-template-columns:80px 1fr;align-items:center;border-top:1px solid #b9c3c9;border-left:5px solid #8b9ca6;border-radius:8px;padding:15px}.percent{grid-row:1/3;font-size:38px;margin:0}.percent>span{font-size:23px}.branch>span:last-child{margin-top:4px}.branch strong{font-size:19px}.branch-details{margin-top:8px;padding:22px;border-radius:8px;min-height:0}.rules,.money-grid,.claim-grid{grid-template-columns:1fr;gap:16px}.money-card,.claim,.arithmetic,.annual-audit{padding:22px}.money-card h3{font-size:26px}.annual-grid{grid-template-columns:1fr}.year-card{display:grid;grid-template-columns:auto 1fr;gap:4px 14px}.year-card h4{margin:0}.year-card strong{text-align:right}.year-card span{grid-column:1/-1}.request-note{padding:23px}main>section:not(.hero){margin-top:44px}.filters button{font-size:15px;padding:10px 14px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}@media print{.mast,.contents,.filters,.skip,footer{display:none}body{background:white;font-size:12pt}main{padding:0}.hero,.money-grid,.claim-grid,.records-layout,.arithmetic{display:block}.branch-details [hidden],.claim[hidden]{display:block!important}.claim,.money-card,.editor-note{break-inside:avoid;margin-bottom:12px}.branch{color:black!important;background:white!important}section{break-inside:auto}}
.compare{display:grid;grid-template-columns:1fr 1fr;gap:22px;margin:22px 0 18px}
.compare article{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:18px}
.bars{list-style:none;margin:0;padding:0}
.bars li{display:grid;grid-template-columns:minmax(0,7.5rem) 1fr auto;gap:10px;align-items:center;margin:10px 0}
.bars .lab{font-size:13px;color:var(--mut)}
.bars i{display:block;height:10px;background:var(--navy);border-radius:99px;min-width:4px}
.bars b{font-variant-numeric:tabular-nums;font-size:14px}
.stat-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:28px 0}
.stat-grid article{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:18px}
.stat-grid b{display:block;font:500 32px/1.1 var(--serif);margin-bottom:8px}
.stat-grid span{color:var(--mut);font-size:15px}
.payees{list-style:none;margin:0;padding:0;border-top:1px solid var(--line)}
.payees li{display:flex;justify-content:space-between;gap:12px;padding:10px 0;border-bottom:1px solid var(--line);font-size:16px}
.payees b{font-variant-numeric:tabular-nums;white-space:nowrap}
.sub,.meta{color:var(--mut);font-size:15px}
.annual-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin:18px 0}
@media (max-width:700px){
  .compare,.stat-grid,.annual-grid{grid-template-columns:1fr}
  .bars li{grid-template-columns:1fr auto}
  .payees li{flex-wrap:wrap}
}

.nav-toggle {
  display: none; margin-left: auto; width: 44px; height: 44px; padding: 0;
  border: 1px solid var(--line); border-radius: 10px; background: var(--paper); color: var(--ink);
  align-items: center; justify-content: center; flex-direction: column; gap: 5px;
}
.nav-toggle span { display: block; width: 18px; height: 2px; background: currentColor; border-radius: 1px; }

@media (max-width: 800px) {
  html, body { overflow-x: clip; }
  .mast { position: relative; }
  .mast-in { flex-wrap: nowrap; align-items: center; padding: 8px 14px; gap: 8px; }
  .brand { flex: 0 0 auto; font-size: 16px; }
  .nav-toggle { display: inline-flex; }
  .mast nav {
    display: none; position: absolute; left: 0; right: 0; top: 100%; z-index: 30;
    margin: 0; flex-direction: column; flex-wrap: nowrap; overflow: visible;
    background: var(--paper); border-bottom: 1px solid var(--line);
    padding: 8px 14px 12px; gap: 2px;
  }
  .mast.is-open nav { display: flex; }
  .mast nav a { display: flex; align-items: center; min-height: 44px; padding: 8px 12px; }
  h1 { font-size: clamp(28px, 8vw, 40px); }
  h2 { font-size: clamp(24px, 6.5vw, 32px); }
  .dek { font-size: 17px; }
  main { padding: 16px 14px 56px; }
  .hero { grid-template-columns: 1fr; gap: 16px; padding-top: 8px; }
  .editor-note { padding: 16px; }
  .contents, .branches, .rules, .money-grid, .claim-grid, .records-layout, .arithmetic, .compare, .stat-grid, .annual-grid {
    grid-template-columns: 1fr;
  }
  .branch { display: block; min-height: 44px; padding: 14px; }
  .percent { font-size: 28px; }
  .payees li { flex-direction: column; align-items: flex-start; gap: 4px; }
  .payees b { white-space: normal; }
  .upstream, .admin { display: block; padding: 16px; }
  fieldset { padding: 8px 14px 16px; }
  fieldset label { align-items: flex-start; }
  footer > div { flex-direction: column; align-items: flex-start; padding: 16px 14px; }
}
@supports (padding: max(0px)) {
  .mast-in { padding-left: max(14px, env(safe-area-inset-left)); }
  .mast nav { padding-right: max(14px, env(safe-area-inset-right)); }
  main { padding-left: max(14px, env(safe-area-inset-left)); padding-right: max(14px, env(safe-area-inset-right)); }
}

.qa{margin:8px 0 28px;padding:0}
.qa dt{font-weight:600;margin:16px 0 6px;color:var(--ink)}
.qa dd{margin:0;color:var(--mut)}
.compare{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin:18px 0 22px}
.compare article{background:var(--paper);border:1px solid var(--line);border-radius:12px;padding:16px 18px}
.compare h3{font-size:18px;margin:0 0 8px}
.compare ul{margin:0;padding-left:1.1em;color:var(--mut);font-size:15px}
.compare li{margin:6px 0}
.open-q{background:var(--paper);border-left:3px solid var(--ink);padding:16px 18px;margin:18px 0 28px;border-radius:0 12px 12px 0}
.open-q p{margin:0;color:var(--mut)}
.open-q b{color:var(--ink)}
@media (max-width:700px){.compare{grid-template-columns:1fr}}

/* Long-form reading hierarchy. Mast selectors stay isolated from article navigation. */
.mast-in{max-width:1180px;padding:12px 28px;gap:20px}
.mast .brand{font-size:20px;white-space:nowrap}
.mast nav{gap:6px}
.mast nav a{display:inline-flex;align-items:center;min-height:44px;font-size:15px;padding:9px 12px}
h1{font-size:clamp(32px,3.8vw,46px);max-width:22ch;margin:10px 0 16px}
.hero{grid-template-columns:minmax(0,1fr);gap:18px;align-items:start;padding:8px 0 22px;max-width:900px}
.hero>div{min-width:0}
.hero .dek{font-size:19px;line-height:1.5;max-width:66ch}
.hero .editor-note{max-width:760px;padding:0 18px}
.editor-note summary,.intro-context summary{cursor:pointer;min-height:44px;padding:10px 0;font-size:16px;font-weight:600}
.editor-note[open]{padding-bottom:16px}
.editor-note h2{font-size:23px;max-width:38ch}
.intro-context{max-width:760px;border-bottom:1px solid var(--line);color:var(--mut)}
.intro-context p{font-size:16px;max-width:66ch}
.original-headline{font-family:var(--serif);color:var(--ink);font-size:21px!important}
.page-jumps{border-block:1px solid var(--line);padding:12px 0;margin:20px 0 8px}
.page-jumps .kicker{margin:0 0 5px}
.page-jumps>div{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:4px 12px}
.page-jumps a{display:flex;align-items:center;min-height:44px;padding:7px 8px;font-size:16px;line-height:1.3;text-decoration:none;border-radius:6px}
.page-jumps a:hover{background:var(--paper);text-decoration:underline}
main>section[id]{scroll-margin-top:16px}
html{scroll-padding-top:0}
.contents a{display:inline-flex;align-items:center;min-height:44px}
button,.definitions summary{min-height:44px}
fieldset label{min-height:44px}
@media(max-width:800px){
 .mast-in{padding:8px 14px;gap:8px}
 .mast .brand{font-size:18px}
 .mast nav{padding:8px 14px 12px;gap:2px}
 .mast nav a{padding:8px 12px}
 h1{font-size:clamp(29px,7.6vw,38px);line-height:1.15;max-width:23ch;margin:8px 0 12px}
 .hero{padding:4px 0 14px;gap:12px}
 .hero .kicker{margin-bottom:8px}
 .hero .dek{font-size:17px;line-height:1.45;margin-bottom:12px}
 .page-jumps{margin-top:14px;padding:8px 0}
 .page-jumps>div{grid-template-columns:repeat(2,minmax(0,1fr));gap:2px 8px}
 .page-jumps a{font-size:15px;padding:7px 4px}
 .intro-context summary,.editor-note summary{font-size:15px}
 .hero .editor-note{padding-inline:14px}
 .compare{grid-template-columns:1fr}
}
@media print{details>*,details:not([open])>*{display:block}.page-jumps{display:none}}