/* Before editing any page of this site, read RULES-corpgate-biz.md in the Corpgate notes. When in doubt, cut it. */
/* corpgate.biz guide design, v2 (Sep 2026). Same logo and name as corpgate.com, its own colors taken from the logo: crimson hero and footer, charcoal links and buttons (Jack, Sep 24 2026). */
:root{
  --navy:#2a2d30; --blue:#2a2d30; --brand:#a8212f; --blue-dark:#000000; --gold:#e8a921;
  --ink:#25282b; --muted:#5e6368; --soft:#f5f6f7; --border:#dfe2e5; --bg:#fff;
  --warn-bg:#fff7e6; --warn-line:#e8a921; --ok-bg:#f3f4f5;
  --radius:12px; --wrap:1120px;
  color-scheme:light;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{margin:0;background:var(--bg);color:var(--ink);
  font:17px/1.65 -apple-system,BlinkMacSystemFont,"Segoe UI",Roboto,Arial,sans-serif}
@media (min-width:700px){body{font-size:18px}}
img,svg{max-width:100%;height:auto}
a{color:var(--blue)}
a:hover{color:var(--blue-dark)}
:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
.skip{position:absolute;left:-999px}
.skip:focus{left:16px;top:8px;background:#fff;padding:8px 12px;z-index:10}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 16px}

/* Header */
.top{background:#fff;border-bottom:1px solid var(--border)}
.top .wrap{display:flex;align-items:center;justify-content:space-between;gap:12px;min-height:64px}
.logo img{display:block;width:150px}
.top nav{display:flex;gap:16px;font-size:15px;flex-wrap:wrap;justify-content:flex-end}
.top nav a{text-decoration:none;color:var(--ink);font-weight:600}
.top nav a.svc{color:var(--brand)}
.show-sm{display:none}
.top nav a{white-space:nowrap}
@media (max-width:520px){.top nav .hide-sm{display:none}.top nav .show-sm{display:inline}.logo img{width:130px}}

/* Hero */
.hero{background:var(--brand);color:#fff;padding:28px 0 32px}
.crumbs{font-size:14px;margin:0 0 10px;opacity:.85}
.crumbs a{color:#fff}
.hero h1{font-size:30px;line-height:1.2;margin:0 0 12px;max-width:820px}
@media (min-width:700px){.hero h1{font-size:40px}}
.hero .lede{font-size:19px;margin:0 0 16px;max-width:760px;color:#fff}
.meta{display:flex;flex-wrap:wrap;gap:6px 18px;font-size:14px;color:#f7e3e5;margin:0;padding:0;list-style:none}

/* Page layout */
.layout{display:block;padding-top:28px;padding-bottom:8px}
@media (min-width:1000px){
  .layout{display:grid;grid-template-columns:240px minmax(0,1fr);gap:48px}
  .toc{position:sticky;top:20px;align-self:start}
}
@media (min-width:1000px){.layout.single{display:block}}
.toc{font-size:15px;margin:0 0 24px}
.toc p{font-weight:700;margin:0 0 8px;color:var(--navy)}
.toc ol{margin:0;padding-left:20px}
.toc li{margin:4px 0}
.toc a{text-decoration:none;color:var(--ink)}
.toc a:hover{color:var(--blue)}
@media (max-width:999px){
  .toc{background:var(--soft);border:1px solid var(--border);border-radius:var(--radius);padding:14px 16px}
}
article{max-width:720px}
article h2{font-size:26px;line-height:1.25;color:var(--navy);margin:44px 0 12px;scroll-margin-top:16px}
article h3{font-size:20px;margin:24px 0 8px;color:var(--navy)}
article p{margin:0 0 16px}
article ul,article ol{padding-left:22px;margin:0 0 16px}
article li{margin:6px 0}
.src{font-size:15px;color:var(--muted)}

/* In short box */
.inshort{border-left:5px solid var(--gold);background:var(--soft);border-radius:0 var(--radius) var(--radius) 0;padding:16px 18px;margin:0 0 8px}
.inshort h2{margin:0 0 8px;font-size:20px}
.inshort ul{margin:0}

/* Two-agency diagram */
.agencies{display:grid;gap:12px;margin:8px 0 18px}
@media (min-width:640px){.agencies{grid-template-columns:1fr 1fr}}
.agency{border:1px solid var(--border);border-radius:var(--radius);padding:16px;background:#fff}
.agency .head{display:flex;align-items:center;gap:10px;margin-bottom:6px}
.agency svg{width:34px;height:34px;flex:none}
.agency h3{margin:0;font-size:18px}
.agency p{margin:0;font-size:16px}
.agency .tag{display:inline-block;font-size:13px;font-weight:700;background:var(--soft);border:1px solid var(--border);border-radius:99px;padding:2px 10px;margin-top:10px;color:var(--navy)}

/* Status list */
.status{list-style:none;padding:0;margin:0 0 16px}
.status li{display:flex;gap:12px;align-items:flex-start;border-bottom:1px solid var(--border);padding:10px 0}
.status code{flex:none;font:700 14px/1.4 ui-monospace,Consolas,monospace;background:var(--navy);color:#fff;border-radius:6px;padding:4px 8px;white-space:nowrap}

/* Step cards */
.steps{list-style:none;padding:0;margin:8px 0 16px;counter-reset:step}
.steps>li{position:relative;border:1px solid var(--border);border-radius:var(--radius);padding:16px 16px 12px 60px;margin:0 0 12px;background:#fff;counter-increment:step}
.steps>li::before{content:counter(step);position:absolute;left:16px;top:16px;width:30px;height:30px;border-radius:50%;background:#1d5fc2;color:#fff;font-weight:700;display:flex;align-items:center;justify-content:center;font-size:16px}
.steps>li h3{margin:0 0 6px;font-size:18px}
.steps>li p:last-child{margin-bottom:4px}

/* Callouts */
.callout{border-radius:var(--radius);padding:16px 18px;margin:16px 0 20px;display:flex;gap:12px}
.callout svg{width:26px;height:26px;flex:none;margin-top:2px}
.callout p:last-child,.callout ul:last-child{margin-bottom:0}
.callout.warn{background:var(--warn-bg);border:1px solid #f1d59a}
.callout.info{background:var(--ok-bg);border:1px solid #c9cdd1}
.callout strong.t{display:block;color:var(--navy);margin-bottom:4px}

/* Tables, stacked on phones */
.table{width:100%;border-collapse:collapse;margin:8px 0 12px;font-size:16px}
.table caption{text-align:left;font-weight:700;color:var(--navy);padding-bottom:8px}
.table th,.table td{text-align:left;vertical-align:top;padding:10px 12px;border-bottom:1px solid var(--border)}
.table thead th{background:var(--soft);font-size:14px;text-transform:uppercase;letter-spacing:.03em;color:var(--muted)}
@media (max-width:640px){
  .table thead{display:none}
  .table tr{display:block;border:1px solid var(--border);border-radius:var(--radius);margin-bottom:10px;padding:6px 0}
  .table td{display:block;border:0;padding:4px 14px}
  .table td::before{content:attr(data-label);display:block;font-size:13px;font-weight:700;color:var(--muted);text-transform:uppercase;letter-spacing:.03em}
}

/* Questions */
.faq details{border:1px solid var(--border);border-radius:var(--radius);margin:0 0 10px;background:#fff}
.faq summary{cursor:pointer;font-weight:700;padding:14px 16px;list-style:none;color:var(--navy);position:relative;padding-right:44px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:16px;top:10px;font-size:24px;color:var(--blue)}
.faq details[open] summary::after{content:"\2212"}
.faq details p{margin:0;padding:0 16px 14px}

/* Registered agent note */
.agent-note{border:2px solid var(--blue);border-radius:var(--radius);padding:18px;margin:36px 0 12px;background:#fff}
.agent-note h2{margin:0 0 6px;font-size:20px}
.agent-note p{margin:0 0 12px}
.btn{display:inline-block;background:var(--blue);color:#fff;text-decoration:none;font-weight:700;border-radius:8px;padding:10px 16px}
.btn:hover{background:var(--blue-dark);color:#fff}

/* Related and disclaimer */
.related{display:grid;gap:10px;margin:8px 0 16px;padding:0;list-style:none}
@media (min-width:640px){.related{grid-template-columns:1fr 1fr}}
.related a{display:block;border:1px solid var(--border);border-radius:var(--radius);padding:12px 14px;text-decoration:none;color:var(--ink);font-weight:600;background:var(--soft)}
.related a span{display:block;font-weight:400;font-size:15px;color:var(--muted)}
.disclaimer{font-size:15px;color:var(--muted);border-top:1px solid var(--border);margin-top:36px;padding-top:16px}
.disclaimer h2{font-size:16px;margin:0 0 6px;color:var(--ink)}

/* Footer */
.foot{background:var(--brand);color:#f7e3e5;margin-top:40px;padding:28px 0;font-size:15px}
.foot a{color:#fff}
.foot nav{display:flex;flex-wrap:wrap;gap:8px 18px;margin:0 0 12px}
.foot p{margin:4px 0}

/* Short "not advice" reminders inside guide pages */
.reminder{font-size:15px;color:var(--muted);border-left:3px solid var(--gold);padding:2px 0 2px 12px;margin:32px 0 0}