* {margin:0; padding:0;}

html {width:100%; background:#f1f1f1;}

body { 	 
	font-family:Arial, Helvetica, sans-serif;
	font-size:100%; 
	color:Black;
	min-width:968px;
	background:url(images/tail-top.gif) 0 0 repeat-x #fff; 
}

.bg {width:100%; background:url(images/tail-bot.gif) 0 bottom repeat-x;}
  
#main {
	width:968px; 	
	padding:0;
	margin:0 auto;
	font-size:0.75em;
	line-height:1.50em;
}

img {border:0; vertical-align:top; text-align:left;}

a {color:#4f5152; outline:none;}
a:hover{text-decoration:none;}

object {outline:none;}
fieldset {border:0;}

ul, ol {list-style:none;}

table, table td {padding:0; border:none; border-collapse:collapse;}

.clear {clear:both; line-height:0; font-size:0;}

.col-1, .col-2, .col-3, .col-4 {float:left;}
.column-1, .column-2, .column-3 {float:left;}  

.wrapper {width:100%; overflow:hidden;}
.extra-wrap {overflow:hidden;}

.container {width:100%;}

p {margin-bottom:18px;}
.p1 {margin-bottom:4px;}
.p2 {margin-bottom:12px;}
.p3 {margin-bottom:25px;}
.p4 {margin-bottom:40px;}
.p5 {margin-bottom:50px;}

.reg {text-transform:uppercase;}

.fleft {float:left;}
.fright {float:right;}

.alignright {text-align:right;}
.aligncenter {text-align:center;}

.title {margin-bottom:18px;}

.it {font-style:italic;}

.color-1 {color:#fff;}
.color-2 {color:#000;}
.color-3 {color:#999898;}
.color-4 {color:#515050;}
/*********************************boxes**********************************/
.margin-bot {margin-bottom:35px;}

.spacing {margin-right:43px;}
.spacing2 {margin-right:30px;}

.spacing-bot {margin-bottom:25px;}

.indent {padding-left:10px;}
.indent2 {padding-left:30px;}
.indent-bot {margin-bottom:20px;}
.indent-bot2 {margin-bottom:30px;}
.indent-bot3 {margin-bottom:45px;}

.img-indent-bot {margin-bottom:23px;}
.img-indent {float:left; margin:0 30px 0px 0;}	
.img-indent-r {float:right; margin:0 0px 0px 30px;}	

.img-box {float:left; margin-bottom:20px;}	

.prev-indent-bot {margin-bottom:10px;}
.prev-indent {float:left; margin:0 17px 0px 0;}	
.prev-box {float:left; margin-bottom:8px;}	

.border {border:1px solid #cfcfcf; padding:1px;}
.border2 {border:1px solid #e5e5e5;}

.buttons a:hover {cursor:pointer;}

.menu li a,
.button,
.button1,
.list-top li a, 
.sub-menu li a {text-decoration:none;}	
/*********************************header*************************************/
#header {height:125px;) 0 149px no-repeat;}

#header .row-1 {height:73px;}
#header .row-2 {height:76px;}
#header .row-3 {height:235px;}

.logo {float:left; padding:14px 0 0 0;}

.sub-menu {padding-top:15px; float:right;}
.sub-menu li {float:left; line-height:1.25em; padding-left:19px;}
.sub-menu li a {float:left; display:block; color:#858585; padding-left:18px;}  
.sub-menu li a:hover {color:#000;}
.sub-menu .item-1 {background:url(images/pic-1.gif) 0 1px no-repeat;}
.sub-menu .item-2 {background:url(images/pic-2.gif) 0 1px no-repeat;}
.sub-menu .item-3 {background:url(images/pic-3.gif) 0 1px no-repeat;}

.menu {padding-top:0px;}
.menu li {float:left; font-size:1.083em; line-height:1.153em; padding-right:9px; margin-right:12px; background:url(images/spacer.gif) right 26px no-repeat;}
.menu li a {float:left; display:block; color:#222121; font-family:Arial, Helvetica, sans-serif;}  
.menu li a strong {float:left; display:block; padding:21px 20px 9px 12px;}
.menu li .active, .menu li a:hover {color:#fff; background:url(images/active-left.gif) 0 0 no-repeat;}  
.menu li .active strong, .menu li a:hover strong {background:url(images/active-right.gif) right 0 no-repeat;}
.menu li .active strong, .menu li a:hover strong {cursor:pointer;} 
.menu .last-item {background:none; padding:0; margin:0;}

.list-top {float:right; padding:12px 11px 0 0;}
.list-top li {float:left; font-weight:bold; line-height:1em; padding:0 3px;}
.list-top li a {display:block; border:1px solid #c2c2c2; color:#5a5656; padding:0px 3px 1px; background:url(images/tail-1.gif) 0 0 repeat-x #dfdfdf;}
.list-top li a:hover, .list-top .active {color:#53c9fe;} 

.button {display:inline-block; height:29px; padding-right:5px; color:#575350; background:url(images/button-right.png) right 0 no-repeat;}
.button strong {display:inline-block; padding-left:5px; background:url(images/button-left.png) 0 0 no-repeat;}
.button strong strong {padding:0 3px 0 0; background:url(images/button-tail.gif) 0 0 repeat-x;}
.button strong strong strong {padding:4px 14px 4px 5px; height:21px; background:url(images/marker-2.gif) right 12px no-repeat;}
.button:hover {color:#53c8fd;}
.button:hover strong strong strong {cursor:pointer;}

.link-top {margin:229px 0 0 49px;}

/*********************************content*************************************/
#content {padding:20px 0 43px;}
h1 {font-size:18px; line-height:1em; margin-bottom:20px; color:#2DB3EF; font-family:Georgia, "Times New Roman", Times, serif;}
h2 {font-size:17px; line-height:1em; margin-bottom:20px; color:#2DB3EF; font-family:Georgia, "Times New Roman", Times, serif;}
h3 {font-size:2.166em; line-height:1em; margin-bottom:20px; color:#222; font-family:Georgia, "Times New Roman", Times, serif;}
h4 {font-size:15px; line-height:1em; margin-bottom:15px; color:#F10E0E; font-family:Georgia, "Times New Roman", Times, serif;}
h5 {font-size:1.5em; line-height:1em; text-transform:uppercase; margin-bottom:10px; color:#222; font-family:Georgia, "Times New Roman", Times, serif;}
h6 {color:#7098bb; font-size:1.166em; line-height:1.5em;}

#content .column-1 {width:260px; margin-right:60px;}
#content .column-2 {width:630px; padding-top:11px;}

.box {width:260px; background:#fff;}
.box .tail-top {background:url(images/pic.gif) 0 0 repeat-x;}
.box .tail-right {background:url(images/pic.gif) right 0 repeat-y;}
.box .tail-bot {background:url(images/pic.gif) 0 bottom repeat-x;}
.box .tail-left {background:url(images/pic.gif) 0 0 repeat-y;}
.box .corner-top-right {background:url(images/corner-top-left.gif) 0 0 no-repeat;}
.box .corner-top-left {background:url(images/corner-top-right.gif) right 0 no-repeat;}
.box .corner-bot-right {background:url(images/corner-bot-right.gif) right bottom no-repeat;}
.box .corner-bot-left {background:url(images/corner-bot-left.gif) 0 bottom no-repeat;}
#content .column-1 .box .padding {padding:20px 10px 44px 34px;}
#content .column-1 .box1 .padding {padding:0px 10px 0px 34px;}

.title-1 {margin-bottom:8px;}
.title-2 {margin-bottom:13px;}
.title-3 {margin-bottom:4px;}
.title-4 {margin-bottom:25px;}

.extra-img {vertical-align:bottom;}
.extra-title {padding-top:11px; display:inline-block;}


.list-1 li {line-height:2.5em; font-weight:bold; padding-left:16px; background:url(images/marker-1.gif) 0 14px no-repeat;}
.list-1 li a {color:#3bbeea;}

.list-2 li {line-height:2.5em; padding-left:16px; background:url(images/marker-1.gif) 0 14px no-repeat;}
.list-2 li a {color:#515050;}

.link-1,
.link-2,
.link-3,
.link-4 {display:block; color:#515050; font-weight:bold; padding-top:78px;} 

.link-5,
.link-6,
.link-7,
.link-8 {display:block; color:#515050; font-weight:bold; padding-top:66px;} 

.link-1 {background:url(images/pic-4.jpg) 15px 0 no-repeat;}
.link-2 {background:url(images/pic-5.jpg) 15px 0 no-repeat;} 
.link-3 {background:url(images/pic-6.jpg) 15px 0 no-repeat;} 
.link-4 {background:url(images/pic-7.jpg) 15px 0 no-repeat;} 
.link-5 {background:url(images/pic-13.gif) 20px 0 no-repeat;} 
.link-6 {background:url(images/pic-14.gif) 20px 0 no-repeat;} 
.link-7 {background:url(images/pic-15.gif) 20px 0 no-repeat;} 
.link-8 {background:url(images/pic-16.gif) 20px 0 no-repeat;} 

.button1 {display:inline-block; height:29px; padding-right:5px; color:#575350; background:url(images/button1-right.gif) right 0 no-repeat;}
.button1 strong {display:inline-block; padding-left:5px; background:url(images/button1-left.gif) 0 0 no-repeat;}
.button1 strong strong {padding:0 3px 0 0; background:url(images/button-tail.gif) 0 0 repeat-x;}
.button1 strong strong strong {padding:4px 14px 4px 5px; height:21px; background:url(images/marker-2.gif) right 12px no-repeat;}
.button1:hover {color:#53c8fd;}
.button1:hover strong strong strong {cursor:pointer;}

.text-1 {line-height:1.75em;}

.box-border {padding-bottom:0px; background:url(images/pics.gif) 0 bottom repeat-x;}


.info span {float:left; width:76px;}
.info2 dt {padding-bottom:20px;}
.info2 span {float:left; width:82px;}
select{font-size:13px; color:#2d3331; height:20px;	font-family:Tahoma; border:1px solid #919191;}
input, textarea	{font-family:Arial; color:#2e2e2d; border:1px solid #919191; height:19px;}	


#form-main fieldset {border:none; width:188px;}
#form-main label {height:26px; display:block;}
#form-main label input {width:182px; font-size:1em; color:#999898; padding:2px 2px; font-family:Arial, Helvetica, sans-serif; background:#fff; border:1px solid #e9e9e9;}
#form-main textarea {height:216px; font-size:1em; color:#999898; overflow:auto; width:182px; padding:2px; font-family:Arial, Helvetica, sans-serif; background:#fff; border:1px solid #e9e9e9;}

.buttons {padding-top:24px; text-align:right;}
.buttons a {margin-left:18px;}

.form_over_image {
	background:url("images/tax-form5.png") no-repeat scroll 0 0 transparent;
	float:left;
	height:290px;
	margin:5px 12px 0 10px;
	position:absolute;
	width:489px;
	z-index:500;
	font-family:helvetica;
	font-size:15px;
}
.form-front {
	margin:0px 0px 0px 40px;
	
}
.form-back {
    margin:55px 0px 0px 555px;
	font-family:helvetica;
	font-size:15px;
	font-weight:bold;
	line-height:25px;}
	
.form-button {
	margin:0px 20px 0px 20px;}

/****************************footer************************/
#footer {color:#9c9c9c; padding:17px 0 14px 0;}
#footer a {color:#9c9c9c;}
#footer span {color:#4f4f4f; padding-right:5px;}
.text-bot {float:left; padding-right:14px;}
.list-bot li {float:left; padding-right:7px;}