:root {
      --md-blue:#2d6cdf; --md-blue-dark:#1a4fad; --md-blue-light:#eef4ff; --md-blue-mid:#b8d0f8;
      --md-navy:#0d1b4c; --md-yellow:#ffc107; --md-yellow-dark:#e6ac00;
      --md-gray-50:#f8fafc; --md-gray-100:#f1f5f9; --md-gray-200:#e2e8f0;
      --md-gray-400:#94a3b8; --md-gray-600:#6b7280; --md-gray-800:#1e293b; --md-text:#111827;
      --radius-sm:8px; --radius-md:12px; --radius-lg:16px; --radius-xl:24px;
      --shadow-card:0 2px 12px rgba(0,0,0,.07); --shadow-card-lg:0 8px 28px rgba(0,0,0,.09);
      --t:0.18s ease;
      --ann-h:38px; --nav-h:64px;
    }
    *{font-family:'Roboto',sans-serif;box-sizing:border-box;}
    a{text-decoration:none!important;color:inherit;}
    body{color:var(--md-text);overflow-x:hidden;background:#fff;margin:0;}



    /* ── ARTICLE HEADER ── */
    .article-header{padding:52px 0 40px;background:#fff;border-bottom:1px solid var(--md-gray-200);}
    .article-header .full-wrap{max-width:1160px;margin:0 auto;padding:0 24px;}
    .article-eyebrow{display:inline-flex;align-items:center;gap:8px;font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.9px;padding:4px 14px;border-radius:999px;background:var(--md-blue-light);color:var(--md-yellow-dark);margin-bottom:18px;}
    .article-h1{font-size:clamp(28px,4vw,48px);font-weight:800;color:var(--md-navy);line-height:1.1;margin-bottom:16px;letter-spacing:-.02em;}
    .article-h1 span{color:var(--md-blue);}
    .article-lede{font-size:16px;color:var(--md-gray-600);line-height:1.65;margin-bottom:26px;max-width:700px;}
    .article-meta{display:flex;align-items:center;gap:20px;flex-wrap:wrap;padding:14px 0;border-top:1px solid var(--md-gray-200);border-bottom:1px solid var(--md-gray-200);}
    .meta-item{font-size:12.5px;color:var(--md-gray-400);display:flex;align-items:center;gap:5px;}
    .meta-item i{color:var(--md-blue);}

    /* ── PAGE LAYOUT ── */
    .page-body{padding:48px 0 80px;}
    .page-layout{display:grid;grid-template-columns:220px 1fr;gap:48px;max-width:1160px;margin:0 auto;padding:0 24px;align-items:start;}
    .article-col{min-width:0;max-width:820px;}

    /* ── STICKY TOC ── */
    .toc-col{position:sticky;top:80px;max-height:calc(100vh - 100px);overflow-y:auto;}
    .toc-col::-webkit-scrollbar{width:3px;}.toc-col::-webkit-scrollbar-thumb{background:var(--md-blue-mid);border-radius:999px;}
    .sticky-toc{background:#fff;border:1.5px solid var(--md-gray-200);border-radius:var(--radius-lg);overflow:hidden;}
    .toc-head{background:var(--md-navy);color:var(--md-yellow);font-size:10px;font-weight:800;text-transform:uppercase;letter-spacing:1px;padding:10px 16px;}
    .toc-nav{display:flex;flex-direction:column;}
    .toc-link{font-size:12.5px;font-weight:500;color:var(--md-gray-600);padding:9px 16px;border-bottom:1px solid var(--md-gray-200);transition:var(--t);display:block;line-height:1.4;}
    .toc-link:last-child{border-bottom:none;}
    .toc-link:hover,.toc-link.active{background:var(--md-blue-light);color:var(--md-blue);padding-left:20px;font-weight:600;}
    .toc-link.active{border-left:3px solid var(--md-blue);}
    @media(max-width:1024px){.page-layout{grid-template-columns:1fr;padding:0 16px;}.toc-col{display:none;}}

    /* ── ARTICLE SECTIONS ── */
    .article-section{padding:40px 0;border-bottom:1px solid var(--md-gray-200);}
    .article-section:last-child{border-bottom:none;}
    .section-label-pill{display:inline-block;font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.9px;padding:4px 14px;border-radius:999px;background:var(--md-blue-light);color:var(--md-yellow-dark);margin-bottom:12px;}

    /* ── HEADINGS ── */
    h2.guide-h2{font-size:clamp(20px,2.8vw,30px);font-weight:800;color:var(--md-navy);line-height:1.2;margin-bottom:16px;margin-top:0;}
    h3.guide-h3{font-size:16px;font-weight:700;color:var(--md-navy);margin:24px 0 10px;line-height:1.35;}

    /* ── BODY TEXT ── */
    p.guide-p{font-size:15px;color:var(--md-gray-600);line-height:1.75;margin-bottom:16px;}
    p.guide-p strong{color:var(--md-navy);font-weight:700;}
    p.guide-p a{color:var(--md-blue);font-weight:600;border-bottom:1px solid var(--md-blue-mid);transition:var(--t);}
    p.guide-p a:hover{border-bottom-color:var(--md-blue);color:var(--md-blue-dark);}

    /* ── INLINE TOC ── */
    .inline-toc{background:var(--md-gray-50);border:1.5px solid var(--md-gray-200);border-radius:var(--radius-md);padding:20px 24px;margin-bottom:36px;}
    .inline-toc-head{font-size:10px;font-weight:800;text-transform:uppercase;letter-spacing:.9px;color:var(--md-blue);margin-bottom:12px;display:block;}
    .inline-toc ol{margin:0;padding-left:20px;}
    .inline-toc li{font-size:13.5px;color:var(--md-gray-600);line-height:1.6;margin-bottom:4px;}
    .inline-toc a{color:var(--md-blue);font-weight:500;}
    .inline-toc a:hover{color:var(--md-blue-dark);}

    /* ── QUICK ANSWER BOX ── */
    .quick-answer-box{background:linear-gradient(135deg,var(--md-navy) 0%,#162366 100%);border-radius:var(--radius-lg);padding:28px 32px;margin-bottom:36px;position:relative;overflow:hidden;}
    .quick-answer-box::before{content:'';position:absolute;top:-40px;right:-40px;width:180px;height:180px;border-radius:50%;background:rgba(255,193,7,.07);pointer-events:none;}
    .qa-label{font-size:10px;font-weight:800;text-transform:uppercase;letter-spacing:.9px;color:var(--md-yellow);margin-bottom:8px;display:block;}
    .qa-question{font-size:15px;font-weight:700;color:#fff;margin-bottom:14px;line-height:1.4;}
    .qa-answer{font-size:14px;color:rgba(255,255,255,.82);line-height:1.75;margin:0;}
    .qa-answer strong{color:#fff;}

    /* ── AT-A-GLANCE TABLE ── */
    .md-table-wrap{border:1.5px solid var(--md-gray-200);border-radius:var(--radius-lg);overflow:hidden;margin:20px 0;box-shadow:var(--shadow-card);}
    .md-table{width:100%;border-collapse:collapse;}
    .md-table thead tr{background:var(--md-navy);}
    .md-table th{padding:12px 16px;text-align:left;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.8px;color:rgba(255,255,255,.8);}
    .md-table td{padding:13px 16px;font-size:13.5px;color:var(--md-gray-600);border-bottom:1px solid var(--md-gray-200);line-height:1.55;}
    .md-table tr:last-child td{border-bottom:none;}
    .md-table tr:hover td{background:var(--md-blue-light);}
    .md-table td:first-child{font-weight:700;color:var(--md-navy);}
    @media(max-width:640px){.md-table-wrap{overflow-x:auto;}}

    /* ── CALLOUT BOXES ── */
    .callout-blue{background:var(--md-blue-light);border:1.5px solid var(--md-blue-mid);border-radius:var(--radius-md);padding:18px 22px;margin:22px 0;}
    .callout-blue-head{font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.7px;color:var(--md-blue);margin-bottom:8px;display:flex;align-items:center;gap:7px;}
    .callout-blue p{font-size:13.5px;color:var(--md-gray-800);line-height:1.7;margin:0;}
    .callout-blue p+p{margin-top:8px;}
    .callout-warning{background:#fffbeb;border:1.5px solid #fcd34d;border-radius:var(--radius-md);border-left:4px solid var(--md-yellow-dark);padding:18px 22px;margin:22px 0;}
    .callout-warning-head{font-size:11px;font-weight:800;text-transform:uppercase;letter-spacing:.7px;color:#92400e;margin-bottom:8px;display:flex;align-items:center;gap:7px;}
    .callout-warning p{font-size:13.5px;color:#78350f;line-height:1.7;margin:0;}
    .note-bar{border-left:3px solid var(--md-yellow);padding:14px 20px;background:var(--md-gray-50);border-radius:0 var(--radius-sm) var(--radius-sm) 0;margin:20px 0;font-size:13.5px;color:var(--md-gray-800);line-height:1.7;}
    .note-bar strong{color:var(--md-navy);}

    /* ── CHECKLIST ── */
    .checklist{list-style:none;padding:0;margin:16px 0;}
    .checklist li{padding:13px 0 13px 30px;border-bottom:1px solid var(--md-gray-200);font-size:14px;color:var(--md-gray-600);line-height:1.65;position:relative;}
    .checklist li:last-child{border-bottom:none;}
    .checklist li::before{content:'';position:absolute;left:0;top:15px;width:18px;height:18px;border-radius:4px;background:var(--md-blue);background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 16 16' fill='white'%3E%3Cpath d='M13.707 4.293a1 1 0 0 0-1.414 0L6 10.586 3.707 8.293a1 1 0 0 0-1.414 1.414l3 3a1 1 0 0 0 1.414 0l7-7a1 1 0 0 0 0-1.414z'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:center;background-size:11px;}
    .checklist li strong{color:var(--md-navy);font-weight:700;}

    /* ── WHEN-TO-CALL LIST ── */
    .when-list{list-style:none;padding:0;margin:16px 0;}
    .when-list li{display:flex;gap:12px;padding:12px 0;border-bottom:1px solid var(--md-gray-200);font-size:14px;color:var(--md-gray-600);line-height:1.65;align-items:flex-start;}
    .when-list li:last-child{border-bottom:none;}
    .when-icon{width:30px;height:30px;border-radius:50%;background:rgba(45,108,223,.1);display:flex;align-items:center;justify-content:center;font-size:13px;color:var(--md-blue);flex-shrink:0;margin-top:1px;}

    /* ── CAPITAL GAINS TABLE ── */
    .cg-table-wrap{border:1.5px solid var(--md-gray-200);border-radius:var(--radius-md);overflow:hidden;margin:20px 0;}
    .cg-table{width:100%;border-collapse:collapse;}
    .cg-table thead tr{background:var(--md-navy);}
    .cg-table th{padding:11px 16px;text-align:left;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.7px;color:rgba(255,255,255,.8);}
    .cg-table td{padding:13px 16px;font-size:13.5px;color:var(--md-gray-600);border-bottom:1px solid var(--md-gray-200);line-height:1.55;}
    .cg-table tr:last-child td{border-bottom:none;}
    .cg-table td:first-child{font-weight:600;color:var(--md-navy);}
    .cg-rate{font-weight:700;color:var(--md-blue);}

    /* ── INLINE GUIDE LINK ── */
    .inline-guide-link{display:inline-flex;align-items:center;gap:5px;color:var(--md-blue);font-weight:600;font-size:14px;border-bottom:1px solid var(--md-blue-mid);transition:var(--t);}
    .inline-guide-link:hover{border-bottom-color:var(--md-blue);color:var(--md-blue-dark);}

    /* ── SCOPE NOTE ── */
    .scope-note{background:var(--md-gray-50);border-radius:var(--radius-md);border:1.5px solid var(--md-gray-200);padding:14px 20px;font-size:13px;color:var(--md-gray-600);line-height:1.7;margin:0 0 36px;}
    .scope-note strong{color:var(--md-navy);}

    /* ── FAQ ── */
    .faq-item{border-bottom:1px solid var(--md-gray-200);}
    .faq-q{display:flex;justify-content:space-between;align-items:center;padding:16px 0;cursor:pointer;font-size:14px;font-weight:600;color:var(--md-navy);transition:var(--t);gap:14px;background:none;border:none;width:100%;text-align:left;}
    .faq-q:hover{color:var(--md-blue);}
    .faq-icon{width:26px;height:26px;border-radius:50%;background:var(--md-gray-100);display:flex;align-items:center;justify-content:center;font-size:16px;color:var(--md-navy);transition:.3s ease;flex-shrink:0;}
    .faq-item.open .faq-icon{transform:rotate(45deg);background:var(--md-blue-dark);color:#fff;}
    .faq-a{max-height:0;overflow:hidden;transition:max-height .35s ease,padding .3s ease;font-size:13.5px;color:var(--md-gray-600);line-height:1.75;}
    .faq-item.open .faq-a{max-height:300px;padding-bottom:16px;}

    /* ── RELATED LINKS ── */
    .related-link{display:flex;gap:12px;padding:14px 0;border-bottom:1px solid var(--md-gray-200);align-items:center;color:inherit;transition:var(--t);}
    .related-link:last-of-type{border-bottom:none;}
    .related-link:hover .related-link-title{color:var(--md-blue);}
    .related-link-tag{font-size:10px;font-weight:800;text-transform:uppercase;letter-spacing:.8px;color:var(--md-blue);margin-bottom:3px;}
    .related-link-title{font-size:14.5px;font-weight:700;color:var(--md-navy);transition:var(--t);}
    .related-link-arrow{color:var(--md-gray-400);margin-left:auto;flex-shrink:0;}

    /* ── CTA+FAQ BAND ── */
    .cta-faq-band{background:var(--md-blue-dark);padding:64px 0;position:relative;overflow:hidden;}
    .cta-faq-band::before{content:'';position:absolute;inset:0;background:radial-gradient(ellipse 700px 500px at 110% -10%,rgba(45,108,223,.22) 0%,transparent 60%),radial-gradient(ellipse 500px 400px at -10% 110%,rgba(255,193,7,.07) 0%,transparent 60%);pointer-events:none;}
    .cfb-inner{max-width:1160px;margin:0 auto;padding:0 24px;position:relative;z-index:1;}
    .cfb-grid{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:start;}
    .cfb-cta-block{color:#fff;}
    .cfb-badge{display:inline-block;font-size:11px;font-weight:700;letter-spacing:.07em;text-transform:uppercase;color:var(--md-yellow);background:rgba(255,193,7,.12);border:1px solid rgba(255,193,7,.3);padding:4px 14px;border-radius:999px;margin-bottom:18px;}
    .cfb-h2{font-size:clamp(22px,2.8vw,34px);font-weight:800;color:#fff;line-height:1.2;letter-spacing:-.02em;margin-bottom:14px;}
    .cfb-sub{font-size:14.5px;color:rgba(255,255,255,.72);line-height:1.7;margin-bottom:26px;}
    .cfb-steps{display:flex;flex-direction:column;gap:0;margin-bottom:28px;}
    .cfb-step{display:flex;align-items:center;gap:12px;font-size:13.5px;color:rgba(255,255,255,.88);font-weight:500;padding:8px 0;border-bottom:1px solid rgba(255,255,255,.07);}
    .cfb-step:last-child{border-bottom:none;}
    .cfb-step-num{width:26px;height:26px;background:var(--md-blue);border-radius:50%;display:flex;align-items:center;justify-content:center;font-size:11px;font-weight:700;color:#fff;flex-shrink:0;}
    .cfb-step-arrow{font-size:13px;color:rgba(255,255,255,.3);padding:2px 0 2px 38px;}
    .cfb-btns{display:flex;flex-direction:column;gap:10px;}
    .cfb-btn-primary{background:var(--md-yellow);color:var(--md-navy);font-size:14.5px;font-weight:700;padding:14px 26px;border-radius:var(--radius-sm);display:inline-flex;align-items:center;justify-content:center;gap:7px;transition:.25s ease;box-shadow:0 4px 16px rgba(255,193,7,.35);width:100%;text-decoration:none!important;}
    .cfb-btn-primary:hover{background:var(--md-yellow-dark);color:var(--md-navy);transform:translateY(-1px);}
    .cfb-btn-secondary{background:transparent;color:rgba(255,255,255,.9);font-size:14.5px;font-weight:600;padding:14px 22px;border-radius:var(--radius-sm);border:1.5px solid rgba(255,255,255,.35);display:inline-flex;align-items:center;justify-content:center;gap:6px;transition:.25s ease;width:100%;text-decoration:none!important;}
    .cfb-btn-secondary:hover{background:rgba(255,255,255,.08);border-color:rgba(255,255,255,.7);color:#fff;}
    .cfb-faq-block{background:#fff;border-radius:var(--radius-lg);padding:28px 24px;box-shadow:0 8px 32px rgba(0,0,0,.14);}
    .cfb-faq-title{font-size:15px;font-weight:700;color:var(--md-navy);margin-bottom:16px;line-height:1.35;}
    .cfb-faq-block .faq-item{border-bottom:1px solid var(--md-gray-200);}
    .cfb-faq-block .faq-item:first-of-type{border-top:1px solid var(--md-gray-200);}
    .cfb-faq-block .faq-q{display:flex;justify-content:space-between;align-items:center;padding:14px 0;cursor:pointer;font-size:13.5px;font-weight:600;color:var(--md-navy);transition:color var(--t);gap:12px;background:none;border:none;width:100%;text-align:left;}
    .cfb-faq-block .faq-q:hover{color:var(--md-blue);}
    .cfb-faq-block .faq-a{max-height:0;overflow:hidden;transition:max-height .35s ease,padding .3s ease;font-size:13px;color:var(--md-gray-600);line-height:1.7;}
    .cfb-faq-block .faq-item.open .faq-a{max-height:280px;padding-bottom:14px;}
    @media(max-width:900px){.cfb-grid{grid-template-columns:1fr;gap:36px;}}
    @media(max-width:768px){.cta-faq-band{padding:48px 0;}.cfb-inner{padding:0 16px;}}

    /* ── FOOTER ── */
    .md-footer{background:var(--md-navy);border-top:1px solid rgba(255,255,255,.07);padding:60px 0 0;color:#fff;}
    .footer-brand{font-size:22px;font-weight:800;color:#fff;margin-bottom:12px;}
    .footer-brand span{color:var(--md-yellow);}
    .footer-tagline{font-size:13px;color:rgba(255,255,255,.52);margin-bottom:20px;line-height:1.6;max-width:230px;}
    .footer-col-head{font-size:10px;font-weight:700;text-transform:uppercase;letter-spacing:.9px;color:var(--md-yellow);padding-bottom:10px;margin-bottom:14px;border-bottom:1px solid rgba(255,255,255,.07);}
    .footer-links{list-style:none;padding:0;margin:0;}
    .footer-links li{margin-bottom:8px;}
    .footer-links a{font-size:12.5px;color:rgba(255,255,255,.55);transition:var(--t);}
    .footer-links a:hover{color:#fff;}
    .footer-bottom{border-top:1px solid rgba(255,255,255,.07);padding:18px 0;margin-top:48px;display:flex;justify-content:space-between;align-items:center;flex-wrap:wrap;gap:10px;}
    .footer-copy{font-size:11px;color:rgba(255,255,255,.25);}
    .footer-legal{display:flex;gap:16px;}
    .footer-legal a{font-size:11px;color:rgba(255,255,255,.25);}
    .footer-legal a:hover{color:rgba(255,255,255,.6);}

    /* ── DISCLAIMER ── */
    .disclaimer{font-size:12px;color:var(--md-gray-400);line-height:1.6;border-top:1px solid var(--md-gray-200);padding-top:18px;margin-top:18px;font-style:italic;}

    /* ── ANIMATIONS ── */
    [data-animate]{opacity:0;transform:translateY(16px);transition:opacity .5s ease,transform .5s ease;}
    [data-animate].animated{opacity:1;transform:translateY(0);}

    /* ── RESPONSIVE ── */
    @media(max-width:768px){
      .page-body .page-layout{padding:0 16px;}
      .article-header .full-wrap{padding:0 16px;}
      .article-h1{font-size:26px;}
      h2.guide-h2{font-size:20px;}
      .cfb-btns .cfb-btn-primary,.cfb-btns .cfb-btn-secondary{width:100%;}
    }
    @media(max-width:480px){
      .article-meta{gap:12px;}
    }
   /* ALIGNED HEADER/NAV/BREADCRUMB (from pitch-deck-sme-india pattern) */
/* ── FIXED HEADER HEIGHT ──
   <header class="header-height fixed-top"> — the combined height of the
   announcement bar (38px) + nav bar (64px) = 102px. Declaring this on
   the element prevents layout-shift while JS calculates offsetHeight. */
.header-height {
  height: calc(var(--ann-h) + var(--nav-h)); /* 102px */
}

/* ── BODY TOP MARGIN (pushes content below fixed header) ── */
.body-margin {
  margin-top: calc(var(--ann-h) + var(--nav-h)); /* 102px, overridden by JS */
}



/* ═══════════════════════════════════════════════════════════════

/* ─── BREADCRUMB + BTN-CTA-PRIMARY (mega-menu buttons) ─── */
/* ── BREADCRUMB ── */
.breadcrumb-bar {
    background: #fff;
    border-bottom: 1px solid rgba(13, 27, 76, .06);
    height: 64px;
    display: flex;
    align-items: center;
    position: relative;
    z-index: 2;
}

.breadcrumb-bar .container,
.breadcrumb-bar .container-lg {
    display: flex;
    align-items: center;
    height: 100%;
}

.breadcrumb {
    display: flex;
    align-items: center;
    gap: 10px;
    margin: 0 !important;
    padding: 0 !important;
    background: transparent !important;
    font-family: 'Roboto', sans-serif;
    font-size: 14px !important;
    font-weight: 500;
    line-height: normal;
}

.breadcrumb a {
    color: #7f8aa3;
    transition: color .2s ease;
}

.breadcrumb a:hover {
    color: var(--md-blue);
}

.bc-sep {
    color: #c5cede;
    font-size: 11px;
    display: flex;
    align-items: center;
}

.bc-current {
    color: var(--md-blue);
    font-weight: 700;
}

@media (max-width:768px) {
    .breadcrumb-bar {
        height: 54px;
    }

    .breadcrumb {
        font-size: 12.5px;
        gap: 7px;
    }
}
/* ── btn-cta-primary (used in mega-menu buttons) ── */
.btn-cta-primary { display: inline-flex; align-items: center; gap: 6px; background: var(--md-yellow); color: var(--md-navy); font-size: 13px; font-weight: 700; padding: 10px 20px; border-radius: 8px; border: none; text-decoration: none !important; transition: background .18s ease; }
.btn-cta-primary:hover { background: var(--md-yellow-dark); color: var(--md-navy); }

/* ─── ARTICLE TEMPLATE (header, TOC, body copy, components) ─── */

/* ═══════════════════════════════════════════════════════════════
   ALIGNED FOOTER (from pitch-deck-sme-india pattern)
   ═══════════════════════════════════════════════════════════════ */
/* ═══════════════════════════════════════════════════════════════
   FOOTER.CSS — MergerDomo
   Fully mobile-responsive
   Breakpoints: 1100px | 900px | 640px | 480px | 360px
═══════════════════════════════════════════════════════════════ */

.md-footer {
  background: var(--md-navy);
  font-family: 'Roboto', sans-serif;
  color: #fff;
  border-top: 1px solid rgba(255, 255, 255, .07);
}

/* ─────────────────────────
   MAIN GRID BODY
───────────────────────── */
.md-footer__body {
  padding: 44px 0 36px;
  border-bottom: 1px solid rgba(255, 255, 255, .08);
}

.md-footer__grid {
  display: grid;
  grid-template-columns: 220px repeat(5, 1fr);
  gap: 0 28px;
  align-items: start;
}

/* ─────────────────────────
   BRAND COLUMN
───────────────────────── */
.md-footer__brand {
  display: flex;
  flex-direction: column;
}

.md-footer__logo {
  display: block;
  margin-bottom: 22px;
}

.md-footer__logo img {
  height: 28px;
  width: auto;
}

.md-footer__contact {
  display: flex;
  flex-direction: column;
  gap: 10px;
  margin-bottom: 22px;
}

.md-footer__contact-row {
  display: flex;
  align-items: flex-start;
  gap: 9px;
  font-size: 12.5px;
  color: rgba(255, 255, 255, .52);
  line-height: 1.5;
}

.md-footer__contact-row i {
  font-size: 13px;
  color: var(--md-yellow);
  flex-shrink: 0;
  margin-top: 2px;
  width: 14px;
  text-align: center;
}

.md-footer__contact-row a {
  color: rgba(255, 255, 255, .52);
  text-decoration: none;
  transition: color .18s ease;
  word-break: break-word;
}

.md-footer__contact-row a:hover {
  color: #fff;
}

.md-footer__addr {
  font-size: 11.5px;
  color: rgba(255, 255, 255, .45);
  line-height: 1.5;
}

.md-footer__addr strong {
  display: block;
  font-size: 10px;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: .7px;
  color: rgba(255, 255, 255, .65);
  margin-bottom: 1px;
}

.md-footer__addresses {
  display: flex;
  flex-direction: column;
  gap: 8px;
}

.md-footer__social-label {
  font-size: 10px;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: .8px;
  color: rgba(255, 255, 255, .28);
  margin-bottom: 8px;
}

.md-footer__social-icons {
  display: flex;
  gap: 7px;
  flex-wrap: wrap;
}

.md-footer__social-icon {
  width: 30px;
  height: 30px;
  border-radius: 50%;
  border: 1px solid rgba(255, 255, 255, .12);
  display: flex;
  align-items: center;
  justify-content: center;
  font-size: 12.5px;
  color: rgba(255, 255, 255, .45);
  text-decoration: none;
  flex-shrink: 0;
  transition: background .18s ease, border-color .18s ease, color .18s ease;
  -webkit-tap-highlight-color: transparent;
}

.md-footer__social-icon:hover {
  background: var(--md-blue);
  border-color: var(--md-blue);
  color: #fff;
}

/* ─────────────────────────
   NAV COLUMNS
───────────────────────── */
.md-footer__nav-col {
  min-width: 0;    /* prevent grid blowout */
}

.md-footer__nav-heading {
  font-size: 10px;
  font-weight: 700;
  text-transform: uppercase;
  letter-spacing: .9px;
  color: var(--md-yellow);
  margin-bottom: 12px;
  padding-bottom: 10px;
  border-bottom: 1px solid rgba(255, 255, 255, .07);
  white-space: nowrap;
}

.md-footer__nav-list {
  list-style: none;
  padding: 0;
  margin: 0;
  display: flex;
  flex-direction: column;
  gap: 1px;
}

.md-footer__nav-list a {
  display: flex;
  align-items: center;
  gap: 5px;
  font-size: 12.5px;
  font-weight: 400;
  color: rgba(255, 255, 255, .55);
  text-decoration: none;
  padding: 4px 0;
  transition: color .18s ease, padding-left .18s ease;
  word-break: break-word;
}

.md-footer__nav-list a:hover {
  color: #fff;
  padding-left: 5px;
}

.md-footer__badge {
  font-size: 9px;
  font-weight: 700;
  background: rgba(45, 108, 223, .3);
  color: #7eb5ff;
  border-radius: 3px;
  padding: 1px 4px;
  flex-shrink: 0;
  margin-left: auto;
  white-space: nowrap;
}

/* ─────────────────────────
   BOTTOM BAR
───────────────────────── */
.md-footer__bottom {
  padding: 16px 0;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 12px;
  flex-wrap: wrap;
}

.md-footer__copy {
  font-size: 11px;
  color: rgba(255, 255, 255, .25);
  text-transform: uppercase;
  letter-spacing: .3px;
  line-height: 1.5;
}

.md-footer__legal {
  display: flex;
  align-items: center;
  flex-wrap: wrap;
  gap: 0;
}

.md-footer__legal a {
  font-size: 12px;
  color: rgba(255, 255, 255, .4);
  text-decoration: none;
  padding: 2px 11px;
  border-right: 1px solid rgba(255, 255, 255, .1);
  transition: color .18s ease;
  line-height: 1;
  white-space: nowrap;
}

.md-footer__legal a:last-child {
  border-right: none;
  padding-right: 0;
}

.md-footer__legal a:first-child {
  padding-left: 0;
}

.md-footer__legal a:hover {
  color: #fff;
}

/* ═══════════════════════════════════════════════════════════════
   ≤ 1100px  —  Tighten columns
═══════════════════════════════════════════════════════════════ */
@media (max-width: 1100px) {
  .md-footer__grid {
    grid-template-columns: 200px repeat(5, 1fr);
    gap: 0 16px;
  }

  .md-footer__nav-list a {
    font-size: 12px;
  }

  .md-footer__nav-heading {
    font-size: 9.5px;
  }
}

/* ═══════════════════════════════════════════════════════════════
   ≤ 900px  —  3-column layout, brand spans full width
═══════════════════════════════════════════════════════════════ */
@media (max-width: 900px) {
  .md-footer__body {
    padding: 36px 0 28px;
  }

  .md-footer__grid {
    grid-template-columns: repeat(3, 1fr);
    gap: 28px 20px;
  }

  /* Brand spans full width on its own row */
  .md-footer__brand {
    grid-column: 1 / -1;
    display: grid;
    grid-template-columns: 1fr 1fr;
    gap: 20px 24px;
    align-items: start;
  }

  .md-footer__logo {
    grid-column: 1 / -1;
    margin-bottom: 0;
  }

  /* Contact and social side-by-side */
  .md-footer__contact {
    margin-bottom: 0;
  }
}

/* ═══════════════════════════════════════════════════════════════
   ≤ 640px  —  2-column nav, single-column brand
═══════════════════════════════════════════════════════════════ */
@media (max-width: 640px) {
  .md-footer__body {
    padding: 28px 0 24px;
  }

  .md-footer__grid {
    grid-template-columns: repeat(2, 1fr);
    gap: 24px 16px;
  }

  /* Brand reverts to single column */
  .md-footer__brand {
    grid-column: 1 / -1;
    display: flex;
    flex-direction: column;
    gap: 16px;
  }

  .md-footer__logo {
    margin-bottom: 0;
  }

  .md-footer__logo img {
    height: 26px;
  }

  .md-footer__contact {
    margin-bottom: 0;
    gap: 12px;
  }

  .md-footer__contact-row {
    font-size: 12px;
  }

  /* Social row */
  .md-footer__social-icons {
    gap: 8px;
  }

  .md-footer__social-icon {
    width: 32px;
    height: 32px;
    font-size: 13px;
  }

  /* Nav headings */
  .md-footer__nav-heading {
    font-size: 10px;
    letter-spacing: .7px;
  }

  .md-footer__nav-list a {
    font-size: 12.5px;
    padding: 5px 0;
  }

  /* Bottom bar stacks */
  .md-footer__bottom {
    flex-direction: column;
    align-items: flex-start;
    gap: 10px;
    padding: 14px 0;
  }

  .md-footer__copy {
    font-size: 10.5px;
  }

  .md-footer__legal {
    flex-wrap: wrap;
    gap: 4px 0;
  }

  .md-footer__legal a {
    font-size: 11.5px;
    padding: 3px 9px;
  }

  .md-footer__legal a:first-child {
    padding-left: 0;
  }
}

/* ═══════════════════════════════════════════════════════════════
   ≤ 480px  —  Full-width single-column nav on small phones
═══════════════════════════════════════════════════════════════ */
@media (max-width: 480px) {
  .md-footer__body {
    padding: 24px 0 20px;
  }

  .md-footer__grid {
    grid-template-columns: 1fr 1fr;
    gap: 20px 14px;
  }

  /* M&A Tools + Resources span full width to avoid cramping */
  .md-footer__nav-col:nth-child(5),
  .md-footer__nav-col:nth-child(6) {
    grid-column: span 1;
  }

  .md-footer__logo img {
    height: 24px;
  }

  .md-footer__contact-row {
    font-size: 11.5px;
  }

  .md-footer__addr {
    font-size: 11px;
  }

  .md-footer__nav-list a {
    font-size: 12px;
    padding: 4px 0;
  }

  .md-footer__badge {
    font-size: 8.5px;
  }

  .md-footer__legal a {
    font-size: 11px;
    padding: 3px 7px;
  }

  .md-footer__copy {
    font-size: 10px;
  }
}

/* ═══════════════════════════════════════════════════════════════
   ≤ 360px  —  Very small phones
═══════════════════════════════════════════════════════════════ */
@media (max-width: 360px) {
  .md-footer__grid {
    grid-template-columns: 1fr;
    gap: 20px 0;
  }

  .md-footer__brand {
    gap: 14px;
  }

  .md-footer__nav-heading {
    font-size: 9px;
    letter-spacing: .5px;
  }

  .md-footer__logo img {
    height: 22px;
  }

  .md-footer__legal {
    flex-direction: column;
    align-items: flex-start;
    gap: 4px;
  }

  .md-footer__legal a {
    border-right: none;
    padding: 2px 0;
    font-size: 11px;
  }
}
/* ── FAQ ADVISOR CTA ── */
.faq-advisor-cta {
  display: flex !important;
  align-items: center !important;
  justify-content: space-between !important;
  width: 100% !important;
  gap: 12px;
  margin-top: 20px;
  padding-top: 16px;
  border-top: 1px solid var(--md-gray-200);
}

.faq-advisor-cta span {
  font-size: 13px;
  color: var(--md-gray-600);
}

@media (max-width: 768px) {
  .faq-advisor-cta {
    flex-direction: column;
    align-items: flex-start;
    gap: 10px;
  }

  .faq-advisor-cta .btn,
  .faq-advisor-cta .btn-primary {
    width: 100%;
  }
}