@media all {
/* Containers (RENAMED TO WRAP)
----------------------------------------------------------------------------------------------------*/
 .wrap {
  margin-left: auto;
  margin-right: auto;
  width: 972px;}

/* Grid >> Global
----------------------------------------------------------------------------------------------------*/
 .grid_1, .grid_2, .grid_3, .grid_4, .grid_5, .grid_6, .grid_7, .grid_8, .grid_9, .grid_10, .grid_11, .grid_12 {
  display:inline;
  float: left;
  position: relative;
  margin-left: 5px;
  margin-right: 5px;}

 .push_1, .pull_1, .push_2, .pull_2, .push_3, .pull_3, .push_4, .pull_4, .push_5, .pull_5, .push_6, .pull_6, .push_7, .pull_7,
 .push_8, .pull_8, .push_9, .pull_9, .push_10, .pull_10, .push_11, .pull_11, .push_12, .pull_12 {position: relative;}

/* Grid >> Children (Alpha ~ First, Omega ~ Last)
----------------------------------------------------------------------------------------------------*/
 .alpha {margin-left: 0;}
 .omega {margin-right: 0;}
/* Grid >> 12 Columns
----------------------------------------------------------------------------------------------------*/
 .wrap .grid_1 {width: 71px;}
 .wrap .grid_2 {width: 152px;}
 .wrap .grid_3 {width: 233px;}
 .wrap .grid_4 {width: 314px;}
 .wrap .grid_5 {width: 395px;}
 .wrap .grid_6 {width: 476px;}
 .wrap .grid_7 {width: 557px;}
 .wrap .grid_8 {width: 638px;}
 .wrap .grid_9 {width: 719px;}
 .wrap .grid_10 {width: 800px;}
 .wrap .grid_11 {width: 881px;}
 .wrap .grid_12 {width: 962px;}

/* Prefix Extra Space >> 12 Columns
----------------------------------------------------------------------------------------------------*/
 .wrap .prefix_1 {padding-left: 81px;}
 .wrap .prefix_2 {padding-left: 162px;}
 .wrap .prefix_3 {padding-left: 243px;}
 .wrap .prefix_4 {padding-left: 324px;}
 .wrap .prefix_5 {padding-left: 405px;}
 .wrap .prefix_6 {padding-left: 486px;}
 .wrap .prefix_7 {padding-left: 567px;}
 .wrap .prefix_8 {padding-left: 648px;}
 .wrap .prefix_9 {padding-left: 729px;}
 .wrap .prefix_10 {padding-left: 810px;}
 .wrap .prefix_11 {padding-left: 891px;}

/* Suffix Extra Space >> 12 Columns
----------------------------------------------------------------------------------------------------*/
 .wrap .suffix_1 {padding-right: 81px;}
 .wrap .suffix_2 {padding-right: 162px;}
 .wrap .suffix_3 {padding-right: 243px;}
 .wrap .suffix_4 {padding-right: 324px;}
 .wrap .suffix_5 {padding-right: 405px;}
 .wrap .suffix_6 {padding-right: 486px;}
 .wrap .suffix_7 {padding-right: 567px;}
 .wrap .suffix_8 {padding-right: 648px;}
 .wrap .suffix_9 {padding-right: 729px;}
 .wrap .suffix_10 {padding-right: 810px;}
 .wrap .suffix_11 {padding-right: 891px;}

/* Push Space >> 12 Columns
----------------------------------------------------------------------------------------------------*/
 .wrap .push_1 {left: 81px;}
 .wrap .push_2 {left: 162px;}
 .wrap .push_3 {left: 243px;}
 .wrap .push_4 {left: 324px;}
 .wrap .push_5 {left: 405px;}
 .wrap .push_6 {left: 486px;}
 .wrap .push_7 {left: 567px;}
 .wrap .push_8 {left: 648px;}
 .wrap .push_9 {left: 729px;}
 .wrap .push_10 {left: 810px;}
 .wrap .push_11 {left: 891px;}

/* Pull Space >> 12 Columns
----------------------------------------------------------------------------------------------------*/
 .wrap .pull_1 {left: -81px;}
 .wrap .pull_2 {left: -162px;}
 .wrap .pull_3 {left: -243px;}
 .wrap .pull_4 {left: -324px;}
 .wrap .pull_5 {left: -405px;}
 .wrap .pull_6 {left: -486px;}
 .wrap .pull_7 {left: -567px;}
 .wrap .pull_8 {left: -648px;}
 .wrap .pull_9 {left: -729px;}
 .wrap .pull_10 {left: -810px;}
 .wrap .pull_11 {left: -891px;}

/* Clear Floated Elements
----------------------------------------------------------------------------------------------------*/
 .clear {
  clear: both;
  display: block;
  overflow: hidden;
  visibility: hidden;
  width: 0;
  height: 0;}

 .clearfix:before, .clearfix:after {
  content: '\0020';
  display: block;
  overflow: hidden;
  visibility: hidden;
  width: 0;
  height: 0;}

 .clearfix:after {clear: both;}
 .clearfix {zoom: 1;}

/* PERCENTAGE BASED
----------------------------------------------------------------------------------------------------*/

 .c10l, .c15l, .c20l, .c25l, .c30l, .c33l, .c35l, .c38l, .c40l, .c45l, .c50l, .c55l, .c60l, .c62l, .c65l, .c66l, .c70l, .c75l, .c80l, .c85l, .c90l {
  float: left;}

 .c10r, .c15r, .c20r, .c25r, .c30r, .c33r, .c35r, .c38r, .c40r, .c45r, .c50r, .c55r, .c60r, .c62r, .c65r, .c66r, .c70r, .c75r, .c80r, .c85r, .c90l {
  float: right;
  margin-left: -5px;}

 .c10l, .c10r {width: 10%;}
 .c15l, .c15r {width: 15%;}
 .c20l, .c20r {width: 20%;}
 .c25l, .c25r {width: 25%;}
 .c30l, .c30r {width: 30%;}
 .c33l, .c33r {width: 33.333%;}
 .c35l, .c35r {width: 35%;}
 .c38l, .c38r {width: 38.2%;}
 .c40l, .c40r {width: 40%;}
 .c45l, .c45r {width: 45%;}
 .c50l, .c50r {width: 50%;}
 .c55l, .c55r {width: 55%;}
 .c60l, .c60r {width: 60%;}
 .c62l, .c62r {width: 61.8%;}
 .c65l, .c65r {width: 65%;}
 .c66l, .c66r {width: 66.666%;}
 .c70l, .c70r {width: 70%;}
 .c75l, .c75r {width: 75%;}
 .c80l, .c80r {width: 80%;}
 .c85l, .c85r {width: 85%;}
 .c90l, .c90r {width: 90%;}

/* ADDED TEXT-BASED STYLES
----------------------------------------------------------------------------------------------------*/

img, fieldset {
 border: none;}

.curv img {
 float: left;}

*:focus {
 outline: none;}

 html, body {
  border-collapse: collapse;
  border: 0;
  margin: 0;
  padding: 0;}

 html * {
  font-size: 100.01%;}

 body {
  font: normal 12px/17px Helvetica, Arial, sans-serif;
  color: #444;
  font-size: 14px;
  line-height: 150%;
  padding: 0;}

 /***** Common Formatting *****/

 textarea, pre, code, kbd, samp, var, tt {
  font-family: Consolas, "Lucida Console", "Andale Mono", "Bitstream Vera Sans Mono", "Courier New", Courier;}

 h1, h2, h3, h4, h5, h6 {
  margin: 0;
  padding: 0;
  font-weight: normal;
  font-family: "Times New Roman", Serif;}

 h1 {
  font-size: 2.8em;}

 h1.xl {
  font-size: 3.6em;}

 h2 {
  font-size: 2.2em;}

 h2.xl {
  font-size: 3em;}

 h3 {
  font-size: 1.8em;}

 h3.xl {
  font-size: 2.6em;}

 h4 {
  font-size: 1.5em;}

 h5 {
  font-size: 1em;}

 h6 {
  font-size: .8em;}

 h1 strong, h1 b, h2 strong, h2 b, h3 strong, h3 b, h4 strong, h4 b, h5 strong, h5 b, h6 strong, h6 b {
  font-weight: normal;}

 h1.inline, h2.inline, h3.inline, h4.inline, h5.inline, h6.inline {}

 ul, ol, dl {
  line-height: 1.5em;}

 ul {
  list-style-type: disc;}

 ul ul {
  list-style-type: circle;
  margin-bottom: 0;}

 ol {
  list-style-type: decimal;}

 ol ol {
  list-style-type: lower-latin;
  margin-bottom: 0;}

 li {
  margin-left: 0.8em;
  padding-bottom: 5px;
  line-height: 1.5em;}

 dt {
  font-weight: bold;}

 dd {
  margin: 0 0 1em 0.8em;}

 p {
  line-height: 1.5em;
  margin: 5px;
  padding: 5px;}

 blockquote {
  margin: 0 0 1em 1.6em;}

 strong, b {
  font-weight: bold;}

 em, i {
  font-style: italic;}

 big {
  font-size: 116.667%;}

 small {
  font-size: 91.667%;}

 pre {
  line-height: 1.5em;
  margin: 0 0 1em 0;}

 pre, code, kbd, tt, samp, var {
  font-size: 100%;}

 pre, code {
  color: #800;}

 kbd, samp, var, tt {
  color: #666;
  font-weight: bold;}

 var, dfn {
  font-style: italic;}

 acronym, abbr {
  border-bottom: 1px #aaa dotted;
  font-variant: small-caps;
  letter-spacing: .07em;
  cursor: help;}

 sub {
  vertical-align: sub;
  font-size: smaller;}

 sup {
  vertical-align: super;
  font-size: smaller;}

 hr {
  color: #fff;
  background: transparent;
  margin: 0 0 0.5em 0;
  padding: 0 0 0.5em 0;
  border: 0;
  border-bottom: 1px #eee solid;}

 caption {
  font-variant: small-caps;}

 a, a:link, a:visited {
  color: blue;
  background: transparent;
  text-decoration: none;}

 a:hover, a:active {
  color: red;
  text-decoration: none;
  outline: 0 none;}

 a img, img a {border: 0;}

 form {
  margin: 0;
  padding: 0;
  display: inline;}

 form fieldset {
  margin: 0;
  padding: 0;
  border-collapse: collapse;
  border: 0;}

 form input, form select, form textarea {
  font: 1em Helvetica, Arial, sans-serif;}

 form textarea {
  margin: 0;
  padding: 0;
  border-collapse: collapse;
  line-height: 1.25;}

 form label {
  font-weight: bold;
  cursor: pointer;}

 table {
  border-collapse: collapse;
  border: 0;
  margin: 0;
  padding: 0;}

 td {vertical-align: top;}

 th {
  text-align: left;
  font-weight: normal;}

 .float-left, .fluid-left {float: left;}
 .float-right, .fluid-right {float: right;}
 .fluid-left, .fluid-right {height: 100%;}
 .fluid-left:empty, .fluid-right:empty {display: none;}
 .left {text-align: left;}
 .right {text-align: right;}
 .center {text-align: center;}
 .justify {text-align: justify;}
 .bold {font-weight: bold;}
 .italic {font-style: italic;}

 .img-left {
  float: left;
  margin: 4px 10px 4px 0;}

 .img-right {
  float: right;
  margin: 4px 0 4px 10px;}

 .hidden {overflow: hidden;}
 .nopadding {padding: 0;}

 .noindent {
  margin-left: 0;
  padding-left: 0;}

 .nobullet {
  list-style: none;
  list-style-image: none;}

 .highlight {color: #c30;}

 .dimmed {color: #888;}

 .info {
  background: #f8f8f8;
  color: #666;}

 .note {
  background: #efe;
  color: #040;
  border: 2px #484 solid;}

 .important {
  background: #ffe;
  color: #440;
  border: 2px #884 solid;}

 .warning {
  background: #fee;
  color: #400;
  border: 2px #844 solid;}

 .full-width {width: 100%;}


/* ---- HEADER STYLING --- */
 #header {}

 #header h1 {
  line-height: 1em;}

 #header h2 {
  line-height: 1em;}

 #header .wrap {
  padding-top: 10px;
  padding-bottom: 10px;}

 #header td {
  vertical-align: middle;}

 #header #logo {
  margin: 0 0 0 20px;}

 #header .cpa {
  margin: 0 15px;}

 #header .geo {
  margin: 0 20px 0 0;}

 #header .geo h2 {
  font-weight: bold;}
    
 .phone {
	 
	 font-weight: bold;
	 font-size: 2.2em;
	 font-family: "Times New Roman", Serif; }
	 
h2.firmname {
	font-size: 1.8em;
	margin: 0;
padding: 0;
font-weight: normal;
font-family: "Times New Roman", Serif;
}
	 
	 

/* ---- NAVIGATION STYLING --- */
 #navigation {
  background-repeat: repeat-x;
  background-position: bottom left;
  font-family: "Times New Roman", Serif;}

 #navigation .wrap {}

 #navigation #menu {
  text-align: center;}

 #navigation ul {
  display: inline-block;
  list-style: none;
  margin: 0;
  padding: 0;}

 #menu > ul > li {
  margin: 0;
  padding: 0;
  font-size: 1.4em;
  float: left;
  position: relative;
 }

 #navigation a {
  display: block;
  padding: 12px 25px;}

 #navigation a:hover {}
 
 #menu ul li:hover ul{
  display:block;
  position:absolute;
  left:0;
  top:50px;
  z-index: 100;
 }
 #menu ul ul {
  display:none;
  height:auto;
  margin:0;
  border-top:none;
  border-radius: 8px;
  width: 250px;
  box-shadow: 2px 2px 5px #222;
 }
 #menu ul ul li{
  display:block;
  font-size: 10pt;
  border-bottom: 1px solid #999;
  margin: 0 0 0 10px;
 }

 #menu ul ul li:last-child {
  border: none;
 }

 #menu ul ul li a {
  font-weight: bold;
  text-shadow: 1px 1px 2px #222;
  text-decoration: none;
 }

 #menu ul ul li a:hover {
  text-decoration: none;
 }

/* ---- MAIN STYLING --- */
 #main {}

 #main h1 {}

 #main h2 {
  font-size: 1.6em;
  margin: 10px 0 0 0;
  padding: 0;}

 #main .grid_4 {
  padding: 0 0 0 15px;
  width: 293px;}

 #main .grid_6 {
  padding-bottom: 10px;}

 #main .grid_6.padding {
  width: 453px;
  padding-left: 10px;
  padding-right: 10px;}

 #main .grid_6 p.img {
  display: inline-block;
  margin: 0;
  padding: 5px;}

 #main .grid_8 {
  padding: 0 10px;
  width: 612px;}

 #main h1 {
	 font-size: 30px;
		border: 1px solid green;
		line-height: 100%;}

 #main h1.xl {
	 font-size: 45px;
		line-height: 85%;}

 #main h2 {
	 font-size: 27px;}

 #main h2.lay9fix {
	 font-family: arial;
	 font-size: 18px;}

 #main h3 {
	 font-size: 24px;}

 #main h2.xl {}

 #main h3.xl {
  font-size: 2.6em;}



 #main .wrap {
  padding-bottom: 10px;}

 #main #content {
  padding-top: 10px;
  margin-bottom: 20px;}

 #main .extended {
  padding: 10px;
  margin-bottom: 20px;}

 #main .extended input[type="text"],  #main .extended input[type="password"] {
	 margin: 0;
  padding: 7px 10px;
  font-size: 1.1em;
  border-width: 1px;
  border-style: solid;
		border-color: #eee;
  border-collapse: collapse;}

/* ---- FOOTER STYLING --- */
 #footer {
  padding-top: 20px;
  padding-bottom: 20px;
  background-position: bottom left;
  background-repeat: repeat-x;}

 #footer .wrap {}

 #footer #foot_nav {
  margin: 0 0 20px 0;
  text-align: center;}

 #footer .copyright {
  margin: 10px 0;}

 #footer ul {
  display: inline-block;
  list-style: none;
  margin: 0;
  padding: 0;}

 #footer li {
  margin: 0;
  padding: 0;
  font-size: 1.2em;
  float: left;}

 #footer a {
  display: block;
  padding: 5px 12px;}

 #footer a:hover {}

/* ---- GENERAL TEMPLATE STYLES --- */

 a.button, a.button:link, a.button:active, a.button:visited, a#button, a#button:link, a#button:active, a#button:visited, input.button, input#button {
  border-radius: 0;
  -moz-border-radius: 0;
  -webkit-border-radius: 0;
  border-collapse: collapse;
  width: auto;
  display: inline-block;
  margin: 0;
  font-family: "Times New Roman", Serif;
  padding: 5px 20px;
  font-size: 1.2em;
  border-width: 1px;
  border-style: solid;
  border-collapse: collapse;
  background-repeat: repeat-x;
  background-position: bottom left;}

 a.button:hover, a#button:hover, input.button:hover, input#button:hover {
  cursor: pointer;}

 .boxy {
  margin: 0 0 20px 0;}

 .boxy h3 {
  padding: 10px;
  border-width: 0 0 5px 0;
  border-style: solid;}

 .boxy td {
  padding: 0;}

 .boxy td table {
  margin: 15px 15px 20px;}

 table#consultation_form, table#table, table.mlist_table {
	 background-color: #fff;
  float: left;
  font-size: 13px;
  margin: 0 0 10px 0;
  font-family: arial;
  border: 1px solid #ececec;}

 table#consultation_form td, table#table td, table.mlist_table td {
  padding: 5px 10px;}

 table#consultation_form .header, table#table .header, table.mlist_table .header {
  background: #d4d4d4;
  color: #000;
  font-weight: bold;}

 table#consultation_form input, table#table input, table.mlist_table input, table#consultation_form textarea, table#table textarea, table.mlist_table textarea {
  padding: 5px;
  -webkit-border-radius: 5px;
  -moz-border-radius: 5px;
  border-radius: 5px;
  border: 1px solid #D4D4D4;}
}