.elementor-widget-container .eael-protected-content-message{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-weight:var( --e-global-typography-secondary-font-weight );}.elementor-widget-container .protected-content-error-msg{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-weight:var( --e-global-typography-secondary-font-weight );}.elementor-2539 .elementor-element.elementor-element-4939f97b{--display:flex;}.elementor-widget-text-editor .eael-protected-content-message{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-weight:var( --e-global-typography-secondary-font-weight );}.elementor-widget-text-editor .protected-content-error-msg{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-weight:var( --e-global-typography-secondary-font-weight );}.elementor-widget-text-editor{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-weight:var( --e-global-typography-text-font-weight );color:var( --e-global-color-text );}.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:var( --e-global-color-primary );}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap, .elementor-widget-text-editor.elementor-drop-cap-view-default .elementor-drop-cap{color:var( --e-global-color-primary );border-color:var( --e-global-color-primary );}.elementor-2539 .elementor-element.elementor-element-53aa7857{font-family:"Roboto", Sans-serif;font-weight:400;}.elementor-2539 .elementor-element.elementor-element-450a16e{font-family:"Roboto", Sans-serif;font-weight:400;}.elementor-widget-html .eael-protected-content-message{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-weight:var( --e-global-typography-secondary-font-weight );}.elementor-widget-html .protected-content-error-msg{font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-weight:var( --e-global-typography-secondary-font-weight );}@media(max-width:767px){.elementor-2539 .elementor-element.elementor-element-53aa7857 > .elementor-widget-container{padding:20px 20px 20px 20px;}.elementor-2539 .elementor-element.elementor-element-53aa7857{font-size:15px;}.elementor-2539 .elementor-element.elementor-element-450a16e{font-size:15px;}}/* Start custom CSS */<style>
/* ============================================
   SILVER TAX GROUP - FORM 9423 STYLES
   Color Palette: #0073A8, #8ED1FC, #0693E3, #005075, #CF2E2E
   Version: 2.2 - Final with Timeline Fix
   ============================================ */

/* Base Container */
.stg-content-wrapper {
  margin: 0 auto !important;
  color: #070707 !important;
  line-height: 1.8 !important;
}

/* Hero Introduction */
.stg-hero-intro {
  background: linear-gradient(135deg, #0073A8 0%, #005075 100%) !important;
  padding: 2.5rem !important;
  border-radius: 12px !important;
  margin-bottom: 3rem !important;
  box-shadow: 0 4px 20px rgba(0, 115, 168, 0.15) !important;
}

.stg-lead-text {
  color: #FFFFFF !important;
  font-size: 1.15rem !important;
  line-height: 1.8 !important;
  margin: 0 !important;
}

/* Flowchart Card */
.stg-flowchart-card {
  background: #FFFFFF !important;
  border: 2px solid #0693E3 !important;
  border-radius: 12px !important;
  padding: 2rem !important;
  margin: 2.5rem 0 !important;
  box-shadow: 0 4px 15px rgba(6, 147, 227, 0.1) !important;
}

.stg-card-title {
  color: #0073A8 !important;
  font-size: 1.5rem !important;
  font-weight: 700 !important;
  margin: 0 0 1.5rem 0 !important;
  padding-bottom: 0.75rem !important;
  border-bottom: 3px solid #8ED1FC !important;
}

.stg-flowchart {
  display: flex !important;
  flex-direction: column !important;
  gap: 1.5rem !important;
}

.stg-flow-step {
  background: #f8f9fa !important;
  padding: 1.25rem !important;
  border-radius: 8px !important;
  border-left: 4px solid #0693E3 !important;
}

.stg-flow-start {
  background: linear-gradient(135deg, #8ED1FC 0%, #0693E3 100%) !important;
  color: #070707 !important;
  text-align: center !important;
  border-left: none !important;
}

.stg-flow-icon {
  font-size: 2.5rem !important;
  margin-bottom: 0.5rem !important;
}

.stg-flow-branch {
  display: grid !important;
  grid-template-columns: 1fr 1fr !important;
  gap: 1.5rem !important;
}

.stg-flow-option {
  display: flex !important;
  flex-direction: column !important;
}

.stg-flow-arrow {
  color: #0073A8 !important;
  font-size: 2rem !important;
  text-align: center !important;
  margin-bottom: 0.5rem !important;
}

.stg-flow-box {
  background: #FFFFFF !important;
  border: 2px solid #C4CBDB !important;
  border-radius: 8px !important;
  padding: 1.25rem !important;
  flex-grow: 1 !important;
}

.stg-flow-box.stg-highlight {
  background: #fff7e6 !important;
  border-color: #0693E3 !important;
  border-width: 3px !important;
}

.stg-flow-label {
  font-weight: 700 !important;
  color: #0073A8 !important;
  margin-bottom: 0.75rem !important;
  font-size: 1.05rem !important;
}

.stg-flow-list {
  margin-left: 1.5rem !important;
  padding-left: 0 !important;
}

.stg-flow-list li {
  padding: 0.5rem 0 !important;
  line-height: 1.6 !important;
}

/* Table Styles */
.stg-table-wrapper {
  margin: 2.5rem 0 !important;
  overflow: hidden !important;
}

.stg-table-title {
  color: #0073A8 !important;
  font-size: 1.3rem !important;
  font-weight: 700 !important;
  margin-bottom: 1rem !important;
}

.stg-table-responsive {
  overflow-x: auto !important;
  -webkit-overflow-scrolling: touch !important;
  border-radius: 8px !important;
  box-shadow: 0 2px 10px rgba(0, 0, 0, 0.08) !important;
}

.stg-table {
  width: 100% !important;
  border-collapse: collapse !important;
  background: #FFFFFF !important;
  font-size: 0.95rem !important;
}

.stg-table thead {
  background: linear-gradient(135deg, #0073A8 0%, #005075 100%) !important;
  color: #FFFFFF !important;
}

.stg-table th {
  padding: 1rem !important;
  text-align: left !important;
  font-weight: 600 !important;
  border-bottom: 2px solid #0693E3 !important;
  color: #FFFFFF !important;
}

.stg-table td {
  padding: 1rem !important;
  border-bottom: 1px solid #C4CBDB !important;
}

.stg-table tbody tr:hover {
  background: #f8f9fa !important;
  transition: background 0.2s ease !important;
}

.stg-table tbody tr:last-child td {
  border-bottom: none !important;
}

.stg-deadline-cell {
  font-weight: 700 !important;
  color: #CF2E2E !important;
  font-size: 1.05rem !important;
}

.stg-recommended {
  color: #28a745 !important;
  font-weight: 700 !important;
  font-size: 1.1rem !important;
}

.stg-not-recommended {
  color: #CF2E2E !important;
  font-weight: 700 !important;
  font-size: 1.1rem !important;
}

/* Business Alert */
.stg-business-alert {
  display: flex !important;
  gap: 1.5rem !important;
  align-items: flex-start !important;
  background: linear-gradient(135deg, #fff7e6 0%, #ffe8cc 100%) !important;
  border-left: 5px solid #0693E3 !important;
  padding: 1.5rem !important;
  border-radius: 8px !important;
  margin: 2rem 0 !important;
}

.stg-alert-icon {
  font-size: 3rem !important;
  line-height: 1 !important;
  flex-shrink: 0 !important;
}

.stg-alert-content h3 {
  color: #0073A8 !important;
  margin-top: 0 !important;
  margin-bottom: 0.5rem !important;
  font-size: 1.3rem !important;
}

.stg-alert-content p {
  margin: 0 !important;
  color: #070707 !important;
}

/* Two Column Layout */
.stg-two-column {
  display: grid !important;
  grid-template-columns: 1fr 1fr !important;
  gap: 2rem !important;
  margin: 2rem 0 !important;
}

.stg-column {
  background: #FFFFFF !important;
  border: 1px solid #C4CBDB !important;
  border-radius: 8px !important;
  padding: 1.5rem !important;
}

.stg-column h4 {
  color: #0073A8 !important;
  margin-top: 0 !important;
  margin-bottom: 1rem !important;
  font-size: 1.2rem !important;
  padding-bottom: 0.5rem !important;
  border-bottom: 2px solid #8ED1FC !important;
}

.stg-risk-list,
.stg-strategy-list {
  margin-left: 1.5rem !important;
  padding-left: 0 !important;
}

.stg-risk-list li,
.stg-strategy-list li {
  margin-bottom: 0.75rem !important;
  line-height: 1.6 !important;
}

/* Success Factors Section */
.stg-success-factors {
  background: #f8f9fa !important;
  border-radius: 12px !important;
  padding: 2rem !important;
  margin: 2.5rem 0 !important;
}

.stg-success-factors h4 {
  color: #0073A8 !important;
  font-size: 1.3rem !important;
  margin-top: 0 !important;
  margin-bottom: 1.5rem !important;
  text-align: center !important;
}

.stg-comparison-grid {
  display: grid !important;
  grid-template-columns: 1fr 1fr !important;
  gap: 1.5rem !important;
}

.stg-success-column,
.stg-failure-column {
  background: #FFFFFF !important;
  border-radius: 8px !important;
  overflow: hidden !important;
  box-shadow: 0 2px 10px rgba(0, 0, 0, 0.08) !important;
}

.stg-column-header {
  padding: 1rem !important;
  display: flex !important;
  align-items: center !important;
  gap: 0.75rem !important;
}

.stg-success-header {
  background: linear-gradient(135deg, #28a745 0%, #20883a 100%) !important;
  color: #FFFFFF !important;
}

.stg-failure-header {
  background: linear-gradient(135deg, #CF2E2E 0%, #a02424 100%) !important;
  color: #FFFFFF !important;
}

.stg-column-header .stg-icon {
  font-size: 1.5rem !important;
}

.stg-column-header h5 {
  margin: 0 !important;
  font-size: 1.1rem !important;
  font-weight: 700 !important;
  color: #FFFFFF !important;
}

.stg-success-column ul,
.stg-failure-column ul {
  padding: 1.5rem !important;
  padding-left: 2.5rem !important;
  margin: 0 !important;
}

.stg-success-column li,
.stg-failure-column li {
  padding: 0.75rem 0 !important;
  line-height: 1.6 !important;
  border-bottom: 1px solid #e9ecef !important;
}

.stg-success-column li:last-child,
.stg-failure-column li:last-child {
  border-bottom: none !important;
}

/* Example Cards */
.stg-examples-section {
  margin: 2.5rem 0 !important;
}

.stg-examples-section h4 {
  color: #0073A8 !important;
  font-size: 1.3rem !important;
  margin-bottom: 1.5rem !important;
}

.stg-example-card {
  border-radius: 8px !important;
  overflow: hidden !important;
  margin-bottom: 1.5rem !important;
  box-shadow: 0 2px 10px rgba(0, 0, 0, 0.08) !important;
}

.stg-weak-example {
  border: 2px solid #CF2E2E !important;
}

.stg-strong-example {
  border: 2px solid #28a745 !important;
}

.stg-example-header {
  padding: 1rem 1.5rem !important;
  display: flex !important;
  align-items: center !important;
  gap: 0.75rem !important;
  font-weight: 700 !important;
}

.stg-weak-example .stg-example-header {
  background: linear-gradient(135deg, #CF2E2E 0%, #a02424 100%) !important;
  color: #FFFFFF !important;
}

.stg-strong-example .stg-example-header {
  background: linear-gradient(135deg, #28a745 0%, #20883a 100%) !important;
  color: #FFFFFF !important;
}

.stg-example-icon {
  font-size: 1.5rem !important;
}

.stg-example-content {
  padding: 1.5rem !important;
  background: #FFFFFF !important;
}

.stg-example-content p {
  margin: 0 !important;
  font-style: italic !important;
  line-height: 1.7 !important;
}

.stg-example-footer {
  padding: 1rem 1.5rem !important;
  background: #f8f9fa !important;
  border-top: 1px solid #C4CBDB !important;
  font-size: 0.9rem !important;
  color: #070707 !important;
}

/* Mistakes Grid */
.stg-mistakes-grid {
  display: grid !important;
  grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)) !important;
  gap: 1.5rem !important;
  margin: 2rem 0 !important;
}

.stg-mistake-card {
  background: #FFFFFF !important;
  border: 2px solid #CF2E2E !important;
  border-radius: 8px !important;
  padding: 1.5rem !important;
  position: relative !important;
  transition: transform 0.2s ease, box-shadow 0.2s ease !important;
}

.stg-mistake-card:hover {
  transform: translateY(-4px) !important;
  box-shadow: 0 6px 20px rgba(207, 46, 46, 0.15) !important;
}

.stg-mistake-number {
  position: absolute !important;
  top: -15px !important;
  left: 1.5rem !important;
  background: linear-gradient(135deg, #CF2E2E 0%, #a02424 100%) !important;
  color: #FFFFFF !important;
  width: 35px !important;
  height: 35px !important;
  border-radius: 50% !important;
  display: flex !important;
  align-items: center !important;
  justify-content: center !important;
  font-weight: 700 !important;
  font-size: 1.1rem !important;
  box-shadow: 0 2px 8px rgba(207, 46, 46, 0.3) !important;
}

.stg-mistake-content h4 {
  color: #CF2E2E !important;
  font-size: 1.1rem !important;
  margin-top: 0.5rem !important;
  margin-bottom: 0.75rem !important;
}

.stg-mistake-content p {
  margin: 0 !important;
  font-size: 0.95rem !important;
  line-height: 1.6 !important;
  color: #070707 !important;
}

/* Timeline */
.stg-timeline {
  position: relative !important;
  padding: 2rem 0 !important;
  margin: 2.5rem 0 !important;
}

.stg-timeline:before {
  content: '' !important;
  position: absolute !important;
  left: 50% !important;
  transform: translateX(-50%) !important;
  width: 3px !important;
  height: 100% !important;
  background: linear-gradient(180deg, #0693E3 0%, #0073A8 100%) !important;
  top: 0 !important;
}

.stg-timeline-item {
  display: grid !important;
  grid-template-columns: 1fr auto 1fr !important;
  gap: 2rem !important;
  margin-bottom: 2.5rem !important;
  align-items: start !important;
}

.stg-timeline-item:nth-child(even) .stg-timeline-content {
  grid-column: 1 !important;
  grid-row: 1 !important;
  text-align: right !important;
}

.stg-timeline-item:nth-child(even) .stg-timeline-marker {
  grid-column: 2 !important;
  grid-row: 1 !important;
}

.stg-timeline-item:nth-child(odd) .stg-timeline-content {
  grid-column: 3 !important;
  grid-row: 1 !important;
}

.stg-timeline-item:nth-child(odd) .stg-timeline-marker {
  grid-column: 2 !important;
  grid-row: 1 !important;
}

.stg-timeline-marker {
  display: flex !important;
  flex-direction: column !important;
  align-items: center !important;
  justify-content: flex-start !important;
  z-index: 2 !important;
  position: relative !important;
  padding-top: 0.5rem !important;
}

.stg-timeline-dot {
  width: 20px !important;
  height: 20px !important;
  background: #0073A8 !important;
  border: 4px solid #FFFFFF !important;
  border-radius: 50% !important;
  box-shadow: 0 0 0 3px #8ED1FC !important;
  flex-shrink: 0 !important;
}

.stg-timeline-label {
  margin-top: 0.75rem !important;
  background: #0073A8 !important;
  color: #FFFFFF !important;
  padding: 0.4rem 1rem !important;
  border-radius: 20px !important;
  font-size: 0.85rem !important;
  font-weight: 700 !important;
  white-space: nowrap !important;
}

.stg-timeline-content {
  background: #FFFFFF !important;
  border: 2px solid #C4CBDB !important;
  border-radius: 8px !important;
  padding: 1.5rem !important;
  box-shadow: 0 2px 10px rgba(0, 0, 0, 0.08) !important;
  margin-top: 0 !important;
}

.stg-timeline-content h4 {
  color: #0073A8 !important;
  font-size: 1.15rem !important;
  margin-top: 0 !important;
  margin-bottom: 0.5rem !important;
}

.stg-timeline-content p {
  margin: 0 !important;
  font-size: 0.95rem !important;
  line-height: 1.6 !important;
}

/* CTA Block */
.stg-cta-block {
  background: linear-gradient(135deg, #0073A8 0%, #005075 100%) !important;
  border-radius: 12px !important;
  padding: 2.5rem !important;
  margin: 3rem 0 !important;
  text-align: center !important;
  box-shadow: 0 6px 25px rgba(0, 115, 168, 0.25) !important;
}

.stg-cta-content h3 {
  color: #FFFFFF !important;
  font-size: 1.8rem !important;
  margin-top: 0 !important;
  margin-bottom: 1rem !important;
}

.stg-cta-content p {
  color: #FFFFFF !important;
  font-size: 1.05rem !important;
  line-height: 1.7 !important;
  margin-bottom: 1rem !important;
}

.stg-cta-button-wrapper {
  margin-top: 2rem !important;
}

.stg-cta-button {
  display: inline-block !important;
  background: #CF2E2E !important;
  color: #FFFFFF !important;
  padding: 1rem 2.5rem !important;
  border-radius: 50px !important;
  font-size: 1.1rem !important;
  font-weight: 700 !important;
  text-decoration: none !important;
  transition: all 0.3s ease !important;
  box-shadow: 0 4px 15px rgba(207, 46, 46, 0.3) !important;
}

.stg-cta-button:hover {
  background: #a02424 !important;
  transform: translateY(-2px) !important;
  box-shadow: 0 6px 20px rgba(207, 46, 46, 0.4) !important;
  text-decoration: none !important;
  color: #FFFFFF !important;
}

/* FAQ Styles */
.stg-faq-section {
  margin: 2rem 0 !important;
}

.stg-faq-item {
  background: #FFFFFF !important;
  border: 2px solid #C4CBDB !important;
  border-radius: 8px !important;
  margin-bottom: 1.5rem !important;
  overflow: hidden !important;
  transition: border-color 0.3s ease !important;
}

.stg-faq-item:hover {
  border-color: #0693E3 !important;
}

.stg-faq-question {
  background: linear-gradient(135deg, #0073A8 0%, #005075 100%) !important;
  color: #FFFFFF !important;
  padding: 1.25rem 1.5rem !important;
  margin: 0 !important;
  font-size: 1.15rem !important;
  font-weight: 700 !important;
  cursor: pointer !important;
  position: relative !important;
}

.stg-faq-answer {
  padding: 1.5rem !important;
  background: #f8f9fa !important;
}

.stg-faq-answer p {
  margin: 0 !important;
  line-height: 1.8 !important;
  color: #070707 !important;
}

.stg-faq-answer a {
  color: #0073A8 !important;
  text-decoration: none !important;
  font-weight: 600 !important;
  border-bottom: 1px solid #8ED1FC !important;
  transition: border-color 0.2s ease !important;
}

.stg-faq-answer a:hover {
  border-bottom-color: #0073A8 !important;
}

/* Responsive Design - Tablet */
@media (max-width: 992px) {
  .stg-flow-branch {
    grid-template-columns: 1fr !important;
  }
  
  .stg-two-column {
    grid-template-columns: 1fr !important;
    gap: 1.5rem !important;
  }
  
  .stg-comparison-grid {
    grid-template-columns: 1fr !important;
  }
  
  .stg-timeline:before {
    left: 30px !important;
  }
  
  .stg-timeline-item {
    grid-template-columns: auto 1fr !important;
    gap: 1.5rem !important;
  }
  
  .stg-timeline-item:nth-child(even) .stg-timeline-content,
  .stg-timeline-item:nth-child(odd) .stg-timeline-content {
    grid-column: 2 !important;
    grid-row: 1 !important;
    text-align: left !important;
  }
  
  .stg-timeline-item:nth-child(even) .stg-timeline-marker,
  .stg-timeline-item:nth-child(odd) .stg-timeline-marker {
    grid-column: 1 !important;
    grid-row: 1 !important;
    padding-top: 0.25rem !important;
  }
  
  .stg-timeline-content h4 {
    font-size: 1.05rem !important;
  }
  
  .stg-timeline-content p {
    font-size: 0.9rem !important;
  }
  
  .stg-mistakes-grid {
    grid-template-columns: repeat(auto-fit, minmax(250px, 1fr)) !important;
  }
}

/* Responsive Design - Mobile */
@media (max-width: 768px) {
  .stg-hero-intro {
    padding: 1.5rem !important;
  }
  
  .stg-lead-text {
    font-size: 1rem !important;
  }
  
  .stg-flowchart-card {
    padding: 1.25rem !important;
  }
  
  .stg-card-title {
    font-size: 1.25rem !important;
  }
  
  /* Mobile Table - Card Style */
  .stg-table thead {
    display: none !important;
  }
  
  .stg-table,
  .stg-table tbody,
  .stg-table tr,
  .stg-table td {
    display: block !important;
  }
  
  .stg-table tr {
    margin-bottom: 1rem !important;
    border: 2px solid #C4CBDB !important;
    border-radius: 8px !important;
    overflow: hidden !important;
  }
  
  .stg-table td {
    text-align: right !important;
    padding: 0.75rem 1rem !important;
    position: relative !important;
    padding-left: 50% !important;
    border-bottom: 1px solid #e9ecef !important;
  }
  
  .stg-table td:before {
    content: attr(data-label) !important;
    position: absolute !important;
    left: 1rem !important;
    width: calc(50% - 2rem) !important;
    text-align: left !important;
    font-weight: 700 !important;
    color: #0073A8 !important;
  }
  
  .stg-table td:last-child {
    border-bottom: none !important;
  }
  
  .stg-business-alert {
    flex-direction: column !important;
    text-align: center !important;
  }
  
  .stg-alert-icon {
    font-size: 2.5rem !important;
  }
  
  .stg-timeline:before {
    left: 20px !important;
  }
  
  .stg-timeline-marker {
    padding-top: 0.25rem !important;
  }
  
  .stg-timeline-label {
    font-size: 0.7rem !important;
    padding: 0.25rem 0.6rem !important;
  }
  
  .stg-timeline-content {
    padding: 1.25rem !important;
  }
  
  .stg-timeline-content h4 {
    font-size: 1rem !important;
  }
  
  .stg-timeline-content p {
    font-size: 0.875rem !important;
  }
  
  .stg-mistakes-grid {
    grid-template-columns: 1fr !important;
  }
  
  .stg-cta-block {
    padding: 1.5rem !important;
  }
  
  .stg-cta-content h3 {
    font-size: 1.4rem !important;
  }
  
  .stg-cta-content p {
    font-size: 0.95rem !important;
  }
  
  .stg-cta-button {
    padding: 0.875rem 2rem !important;
    font-size: 1rem !important;
  }
  
  .stg-faq-question {
    font-size: 1.05rem !important;
    padding: 1rem 1.25rem !important;
  }
  
  .stg-faq-answer {
    padding: 1.25rem !important;
  }
}

@media (max-width: 480px) {
  .stg-hero-intro {
    padding: 1.25rem !important;
  }
  
  .stg-flowchart-card {
    padding: 1rem !important;
  }
  
  .stg-flow-icon {
    font-size: 2rem !important;
  }
  
  .stg-timeline:before {
    left: 18px !important;
  }
  
  .stg-timeline-marker {
    margin-left: 0 !important;
    padding-top: 0.25rem !important;
  }
  
  .stg-timeline-dot {
    width: 16px !important;
    height: 16px !important;
    border-width: 3px !important;
  }
  
  .stg-timeline-label {
    font-size: 0.65rem !important;
    padding: 0.2rem 0.5rem !important;
    margin-top: 0.5rem !important;
  }
  
  .stg-timeline-content {
    padding: 1rem !important;
  }
  
  .stg-timeline-content h4 {
    font-size: 0.95rem !important;
  }
  
  .stg-timeline-content p {
    font-size: 0.85rem !important;
  }
}

/* Print Styles */
@media print {
  .stg-cta-block,
  .stg-cta-button {
    display: none !important;
  }
  
  .stg-hero-intro,
  .stg-flowchart-card,
  .stg-example-card {
    break-inside: avoid !important;
  }
}
</style>/* End custom CSS */