.Insights-module__iacPLa__page{--reading:#f8faf8;min-height:100vh;color:var(--ink);background:var(--reading)}.Insights-module__iacPLa__skip{z-index:99;color:#fff;background:var(--ink);padding:9px 13px;position:fixed;top:8px;left:8px;transform:translateY(-150%)}.Insights-module__iacPLa__skip:focus{transform:translateY(0)}.Insights-module__iacPLa__header{color:#fff;background:var(--ink);border-bottom:1px solid #294456;align-items:center;gap:24px;min-height:70px;padding:0 clamp(20px,4vw,68px);display:flex}.Insights-module__iacPLa__brand{align-items:center;gap:11px;margin-right:auto;text-decoration:none;display:inline-flex}.Insights-module__iacPLa__brandMark{width:37px;height:37px;font-family:var(--serif);border:1px solid;border-radius:50%;place-items:center;font-weight:750;display:grid}.Insights-module__iacPLa__brand>span:last-child{display:grid}.Insights-module__iacPLa__brand strong{font-family:var(--serif);font-size:17px}.Insights-module__iacPLa__brand small{color:#b9ccd4;letter-spacing:.08em;text-transform:uppercase;font-size:9px}.Insights-module__iacPLa__header nav{align-items:center;gap:clamp(16px,2.5vw,31px);display:flex}.Insights-module__iacPLa__header nav a{color:#d7e3e8;font-size:12px;text-decoration:none}.Insights-module__iacPLa__header nav a:hover{color:#fff}.Insights-module__iacPLa__headerAction{background:#c9eee0;border-radius:5px;align-items:center;gap:7px;min-height:39px;padding:8px 13px;font-weight:800;color:var(--ink)!important;display:inline-flex!important}.Insights-module__iacPLa__masthead{color:#fff;background:var(--ink);border-top:1px solid #294456;grid-template-columns:minmax(0,1.35fr) minmax(330px,.65fr);min-height:520px;display:grid}.Insights-module__iacPLa__mastCopy{border-right:1px solid #355061;padding:clamp(64px,8vw,122px) clamp(26px,7vw,116px)}.Insights-module__iacPLa__eyebrow,.Insights-module__iacPLa__kicker{color:#8ed3b8;letter-spacing:.12em;text-transform:uppercase;align-items:center;gap:8px;margin:0 0 22px;font-size:10px;font-weight:800;display:flex}.Insights-module__iacPLa__eyebrow:before,.Insights-module__iacPLa__kicker:before{content:"";background:currentColor;width:26px;height:1px}.Insights-module__iacPLa__masthead h1{max-width:820px;font-family:var(--serif);letter-spacing:-.045em;text-wrap:balance;margin:0;font-size:clamp(52px,6vw,90px);font-weight:560;line-height:.98}.Insights-module__iacPLa__masthead h1 em{color:#a8dfca;font-style:normal}.Insights-module__iacPLa__masthead .Insights-module__iacPLa__lead{color:#c6d7dd;max-width:68ch;margin:28px 0 0;font-size:clamp(17px,1.5vw,21px);line-height:1.55}.Insights-module__iacPLa__mastAside{background:linear-gradient(145deg,#0b2b3d,#061c2f);align-content:end;padding:clamp(35px,5vw,72px);display:grid}.Insights-module__iacPLa__mastAside strong{font-family:var(--serif);font-size:24px}.Insights-module__iacPLa__mastAside p{color:#bfd0d7;margin:13px 0 26px;line-height:1.6}.Insights-module__iacPLa__mastAside a{color:#a8dfca;align-items:center;gap:7px;font-weight:800;text-decoration:none;display:inline-flex}.Insights-module__iacPLa__decision{max-width:1600px;margin:0 auto;padding:clamp(62px,8vw,112px) clamp(22px,6vw,88px)}.Insights-module__iacPLa__sectionHead{grid-template-columns:minmax(260px,.7fr) minmax(0,1.3fr);align-items:end;gap:60px;margin-bottom:42px;display:grid}.Insights-module__iacPLa__sectionHead h2,.Insights-module__iacPLa__library h2{font-family:var(--serif);letter-spacing:-.035em;margin:0;font-size:clamp(34px,4.2vw,62px);font-weight:570;line-height:1.05}.Insights-module__iacPLa__sectionHead p{max-width:67ch;color:var(--muted);margin:0;font-size:16px;line-height:1.65}.Insights-module__iacPLa__decisionFrame{border:1px solid var(--rule-dark);background:#fff;grid-template-columns:minmax(400px,.82fr) minmax(0,1.18fr);display:grid}.Insights-module__iacPLa__decisionPath{counter-reset:decision;border-right:1px solid var(--rule-dark);margin:0;padding:0;list-style:none}.Insights-module__iacPLa__decisionPath li{counter-increment:decision}.Insights-module__iacPLa__decisionPath li+li{border-top:1px solid var(--rule)}.Insights-module__iacPLa__decisionPath a{grid-template-columns:38px minmax(0,1fr) auto;align-items:center;gap:17px;min-height:132px;padding:21px 25px;text-decoration:none;transition:color .15s,background .15s;display:grid}.Insights-module__iacPLa__decisionPath a:before{content:counter(decision, decimal-leading-zero);color:var(--green);letter-spacing:.08em;align-self:start;padding-top:3px;font-size:10px;font-weight:850}.Insights-module__iacPLa__decisionPath a:hover{color:#075f44;background:#f0f8f4}.Insights-module__iacPLa__decisionPath span{color:var(--green);letter-spacing:.1em;text-transform:uppercase;font-size:9px;font-weight:850}.Insights-module__iacPLa__decisionPath h3{font-family:var(--serif);margin:8px 0 5px;font-size:20px;line-height:1.15}.Insights-module__iacPLa__decisionPath p{color:var(--muted);margin:0;font-size:13px;line-height:1.45}.Insights-module__iacPLa__decisionPath svg{color:var(--green)}.Insights-module__iacPLa__pillarGuide{color:#fff;background:var(--ink);align-content:center;min-height:660px;padding:clamp(48px,6vw,92px);display:grid}.Insights-module__iacPLa__pillarGuide h2{max-width:780px;font-family:var(--serif);letter-spacing:-.04em;margin:0;font-size:clamp(42px,5vw,72px);font-weight:560;line-height:1.02}.Insights-module__iacPLa__pillarGuide>p:not(.Insights-module__iacPLa__kicker){color:#c6d7dd;max-width:68ch;margin:28px 0 24px;font-size:17px;line-height:1.65}.Insights-module__iacPLa__featureMeta{color:#a8bec7;letter-spacing:.05em;text-transform:uppercase;flex-wrap:wrap;gap:8px 24px;margin-bottom:34px;font-size:10px;display:flex}.Insights-module__iacPLa__readLink{color:#a8dfca;align-items:center;gap:8px;font-weight:800;text-decoration:none;display:inline-flex}.Insights-module__iacPLa__taxIndex{color:#fff;background:var(--ink);grid-template-columns:minmax(320px,.7fr) minmax(0,1.3fr);gap:clamp(45px,7vw,120px);padding:clamp(60px,8vw,110px) clamp(22px,6vw,88px);display:grid}.Insights-module__iacPLa__taxIndex>div{align-self:center}.Insights-module__iacPLa__taxIndex h2{max-width:600px;font-family:var(--serif);letter-spacing:-.035em;margin:0;font-size:clamp(36px,4vw,58px);font-weight:560;line-height:1.04}.Insights-module__iacPLa__taxIndex>div>p:last-child{color:#bfd0d7;max-width:55ch;margin:23px 0 0;line-height:1.65}.Insights-module__iacPLa__taxIndex nav{border-top:1px solid #47606f}.Insights-module__iacPLa__taxIndex nav a{color:#fff;border-bottom:1px solid #47606f;grid-template-columns:150px 1fr auto;align-items:center;gap:20px;min-height:75px;text-decoration:none;display:grid}.Insights-module__iacPLa__taxIndex nav a:hover{color:#a8dfca}.Insights-module__iacPLa__taxIndex nav strong{font-family:var(--serif);font-size:18px}.Insights-module__iacPLa__taxIndex nav span{color:#bfd0d7;font-size:13px}.Insights-module__iacPLa__library{max-width:1600px;margin:0 auto;padding:clamp(65px,8vw,118px) clamp(22px,6vw,88px)}.Insights-module__iacPLa__libraryHead{border-bottom:1px solid var(--rule-dark);justify-content:space-between;align-items:end;gap:30px;margin-bottom:44px;padding-bottom:26px;display:flex}.Insights-module__iacPLa__libraryHead p{max-width:56ch;color:var(--muted);margin:0}.Insights-module__iacPLa__category{border-bottom:1px solid var(--rule);grid-template-columns:210px 1fr;gap:42px;padding:34px 0;display:grid}.Insights-module__iacPLa__category>h3{letter-spacing:.1em;text-transform:uppercase;margin:5px 0 0;font-size:11px}.Insights-module__iacPLa__articleList{grid-template-columns:repeat(2,1fr);gap:0 35px;display:grid}.Insights-module__iacPLa__articleLink{color:inherit;grid-template-columns:1fr auto;gap:8px 18px;padding:7px 0 24px;text-decoration:none;display:grid}.Insights-module__iacPLa__articleLink+.Insights-module__iacPLa__articleLink{border-top:1px solid var(--rule);padding-top:23px}.Insights-module__iacPLa__articleLink:nth-child(2){border-top:0;padding-top:7px}.Insights-module__iacPLa__articleLink h4{font-family:var(--serif);margin:0;font-size:21px;line-height:1.2}.Insights-module__iacPLa__articleLink p{color:var(--muted);grid-column:1;margin:0;font-size:13px}.Insights-module__iacPLa__articleLink span{color:var(--green);white-space:nowrap;grid-area:1/2;font-size:11px}.Insights-module__iacPLa__sourceStrip{background:var(--mint);border-block:1px solid #b9d8cd;grid-template-columns:.7fr 1.3fr;gap:50px;padding:clamp(45px,6vw,80px) clamp(22px,6vw,88px);display:grid}.Insights-module__iacPLa__sourceStrip h2{font-family:var(--serif);margin:0;font-size:clamp(30px,3.5vw,48px)}.Insights-module__iacPLa__sourceStrip p{max-width:72ch;color:var(--ink-2);margin:0;line-height:1.65}.Insights-module__iacPLa__sourceStrip a{font-weight:800}.Insights-module__iacPLa__articleShell{grid-template-columns:230px minmax(0,780px) minmax(230px,1fr);gap:clamp(34px,5vw,76px);max-width:1480px;margin:0 auto;padding:clamp(48px,7vw,95px) clamp(22px,5vw,72px);display:grid}.Insights-module__iacPLa__breadcrumb{color:var(--muted);flex-wrap:wrap;grid-column:1/-1;gap:8px;font-size:11px;display:flex}.Insights-module__iacPLa__breadcrumb a{text-decoration:none}.Insights-module__iacPLa__articleNav{align-self:start;position:sticky;top:24px}.Insights-module__iacPLa__articleNav strong{letter-spacing:.1em;text-transform:uppercase;margin-bottom:14px;font-size:10px;display:block}.Insights-module__iacPLa__articleNav a{color:var(--muted);border-bottom:1px solid var(--rule);padding:8px 0;font-size:12px;text-decoration:none;display:block}.Insights-module__iacPLa__articleNav a:hover{color:var(--green)}.Insights-module__iacPLa__articleHead{border-bottom:1px solid var(--rule-dark);padding-bottom:40px}.Insights-module__iacPLa__articleHead h1{font-family:var(--serif);letter-spacing:-.04em;margin:0;font-size:clamp(43px,5vw,70px);font-weight:560;line-height:1.02}.Insights-module__iacPLa__dek{color:var(--ink-2);margin:26px 0 20px;font-size:19px;line-height:1.6}.Insights-module__iacPLa__byline{color:var(--muted);flex-wrap:wrap;gap:10px 18px;font-size:11px;display:flex}.Insights-module__iacPLa__takeaways{background:var(--mint);border-top:3px solid var(--green);margin:42px 0 48px;padding:29px 32px}.Insights-module__iacPLa__takeaways h2{letter-spacing:.1em;text-transform:uppercase;margin:0 0 18px;font-size:11px}.Insights-module__iacPLa__takeaways ul{margin:0;padding-left:18px}.Insights-module__iacPLa__takeaways li+li{margin-top:8px}.Insights-module__iacPLa__articleBody section{padding:8px 0 40px;scroll-margin-top:25px}.Insights-module__iacPLa__articleBody section+section{border-top:1px solid var(--rule);padding-top:38px}.Insights-module__iacPLa__articleBody h2{font-family:var(--serif);margin:0 0 18px;font-size:31px;line-height:1.15}.Insights-module__iacPLa__articleBody p{color:#203d4e;margin:0 0 16px;font-size:17px;line-height:1.72}.Insights-module__iacPLa__articleBody ul{margin:21px 0;padding-left:21px}.Insights-module__iacPLa__articleBody li{margin:8px 0}.Insights-module__iacPLa__note{background:var(--amber-bg);border-top:3px solid var(--amber);padding:17px 20px;color:#614111!important;font-size:14px!important}.Insights-module__iacPLa__articleAside{align-self:start}.Insights-module__iacPLa__asideBox{border:1px solid var(--rule-dark);background:#fff;padding:23px}.Insights-module__iacPLa__asideBox+.Insights-module__iacPLa__asideBox{margin-top:22px}.Insights-module__iacPLa__asideBox h2{font-family:var(--serif);margin:0 0 13px;font-size:20px}.Insights-module__iacPLa__asideBox p{color:var(--muted);margin:0 0 17px;font-size:13px}.Insights-module__iacPLa__asideBox a{color:var(--green);align-items:center;gap:6px;font-size:12px;font-weight:800;display:inline-flex}.Insights-module__iacPLa__faq{margin-top:48px}.Insights-module__iacPLa__faq>h2,.Insights-module__iacPLa__sources h2,.Insights-module__iacPLa__related h2{font-family:var(--serif);font-size:31px}.Insights-module__iacPLa__faq details{border-bottom:1px solid var(--rule)}.Insights-module__iacPLa__faq summary{cursor:pointer;padding:18px 0;font-weight:800}.Insights-module__iacPLa__faq details p{color:var(--muted);margin:-3px 0 20px;line-height:1.65}.Insights-module__iacPLa__sources,.Insights-module__iacPLa__related{border-top:1px solid var(--rule-dark);margin-top:50px;padding-top:31px}.Insights-module__iacPLa__sources ol{padding-left:20px}.Insights-module__iacPLa__sources li{margin:12px 0}.Insights-module__iacPLa__sources small{color:var(--muted);display:block}.Insights-module__iacPLa__relatedGrid{background:var(--rule);border:1px solid var(--rule);grid-template-columns:repeat(2,1fr);gap:1px;display:grid}.Insights-module__iacPLa__relatedGrid a{background:#fff;align-content:space-between;min-height:130px;padding:22px;text-decoration:none;display:grid}.Insights-module__iacPLa__relatedGrid strong{font-family:var(--serif);font-size:17px}.Insights-module__iacPLa__policy{max-width:1080px;margin:0 auto;padding:clamp(65px,9vw,125px) clamp(22px,6vw,80px)}.Insights-module__iacPLa__policy h1{max-width:900px;font-family:var(--serif);letter-spacing:-.04em;margin:0;font-size:clamp(48px,6vw,78px);line-height:1}.Insights-module__iacPLa__policy>p{max-width:75ch;color:var(--muted);font-size:18px;line-height:1.7}.Insights-module__iacPLa__policy section{border-top:1px solid var(--rule-dark);margin-top:55px;padding-top:32px}.Insights-module__iacPLa__policy h2{font-family:var(--serif);font-size:31px}.Insights-module__iacPLa__policy section p,.Insights-module__iacPLa__policy li{line-height:1.7}.Insights-module__iacPLa__footer{color:#fff;background:var(--ink);border-top:1px solid #294456;grid-template-columns:auto 1fr auto;align-items:center;gap:40px;min-height:155px;padding:31px clamp(22px,5vw,76px);display:grid}.Insights-module__iacPLa__footerBrand{align-items:center;gap:11px;display:flex}.Insights-module__iacPLa__footerBrand p,.Insights-module__iacPLa__footerMeta p{color:#a8bec7;margin:2px 0;font-size:10px}.Insights-module__iacPLa__footer nav{flex-wrap:wrap;justify-content:center;gap:24px;display:flex}.Insights-module__iacPLa__footer nav a{color:#d7e3e8;font-size:11px}.Insights-module__iacPLa__footerMeta{text-align:right}.Insights-module__iacPLa__footerMeta p:first-child{justify-content:flex-end;align-items:center;gap:5px;display:flex}.Insights-module__iacPLa__footerMeta a{color:#bfe3d4;font-weight:800}@media (max-width:1050px){.Insights-module__iacPLa__masthead{grid-template-columns:1fr}.Insights-module__iacPLa__mastCopy{border-bottom:1px solid #355061;border-right:0}.Insights-module__iacPLa__decisionFrame{grid-template-columns:1fr}.Insights-module__iacPLa__decisionPath{border-right:0;border-bottom:1px solid var(--rule-dark)}.Insights-module__iacPLa__pillarGuide{min-height:560px}.Insights-module__iacPLa__taxIndex{grid-template-columns:1fr}.Insights-module__iacPLa__articleShell{grid-template-columns:180px minmax(0,1fr)}.Insights-module__iacPLa__articleAside{grid-column:2;grid-template-columns:1fr 1fr;gap:20px;display:grid}.Insights-module__iacPLa__asideBox+.Insights-module__iacPLa__asideBox{margin-top:0}.Insights-module__iacPLa__footer{grid-template-columns:auto 1fr}.Insights-module__iacPLa__footerMeta{text-align:left;grid-column:1/-1}.Insights-module__iacPLa__footerMeta p:first-child{justify-content:flex-start}}@media (max-width:720px){.Insights-module__iacPLa__header{min-height:62px;padding-inline:15px}.Insights-module__iacPLa__header nav>a:not(.Insights-module__iacPLa__headerAction){display:none}.Insights-module__iacPLa__brand strong{font-size:15px}.Insights-module__iacPLa__brand small{font-size:8px}.Insights-module__iacPLa__headerAction{font-size:11px!important}.Insights-module__iacPLa__mastCopy{padding:58px 21px}.Insights-module__iacPLa__masthead h1{font-size:49px}.Insights-module__iacPLa__mastAside{padding:38px 21px}.Insights-module__iacPLa__sectionHead,.Insights-module__iacPLa__sourceStrip{grid-template-columns:1fr;gap:20px}.Insights-module__iacPLa__decisionPath a{grid-template-columns:28px minmax(0,1fr);gap:12px;min-height:144px;padding:20px 18px}.Insights-module__iacPLa__decisionPath a svg{grid-column:2}.Insights-module__iacPLa__pillarGuide{min-height:auto;padding:55px 21px}.Insights-module__iacPLa__pillarGuide h2{font-size:42px}.Insights-module__iacPLa__taxIndex{padding:55px 21px}.Insights-module__iacPLa__taxIndex nav a{grid-template-columns:1fr auto;gap:7px 18px;padding:16px 0}.Insights-module__iacPLa__taxIndex nav span{grid-column:1}.Insights-module__iacPLa__taxIndex nav svg{grid-area:1/2/3}.Insights-module__iacPLa__libraryHead{display:block}.Insights-module__iacPLa__libraryHead p{margin-top:20px}.Insights-module__iacPLa__category{grid-template-columns:1fr;gap:20px}.Insights-module__iacPLa__articleList{grid-template-columns:1fr}.Insights-module__iacPLa__articleLink:nth-child(2){border-top:1px solid var(--rule);padding-top:23px}.Insights-module__iacPLa__articleShell{padding-top:38px;display:block}.Insights-module__iacPLa__breadcrumb{margin-bottom:38px}.Insights-module__iacPLa__articleNav{display:none}.Insights-module__iacPLa__articleHead h1{font-size:44px}.Insights-module__iacPLa__dek{font-size:17px}.Insights-module__iacPLa__takeaways{margin-inline:-5px;padding:25px 22px}.Insights-module__iacPLa__articleBody p{font-size:16px}.Insights-module__iacPLa__articleAside{grid-template-columns:1fr;margin-top:45px;display:grid}.Insights-module__iacPLa__asideBox+.Insights-module__iacPLa__asideBox{margin-top:0}.Insights-module__iacPLa__relatedGrid{grid-template-columns:1fr}.Insights-module__iacPLa__footer{grid-template-columns:1fr;gap:24px}.Insights-module__iacPLa__footer nav{justify-content:flex-start}}
