@font-face{font-family:"Proxima Nova";src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Regular_gdi.c5f4e9e1.eot);src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Regular_gdi.c5f4e9e1.eot?#iefix) format("embedded-opentype"),url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Regular_gdi.c25e0283.woff) format("woff"),url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Regular_gdi.1072a73b.ttf) format("truetype"),url(/wp-content/themes/the-tax-adviser/assets/build/images/ProximaNova-Regular_gdi.c525f76f.svg#ProximaNova-Regular) format("svg");font-weight:400;font-style:normal;font-stretch:normal;unicode-range:U+0020-2666}@font-face{font-family:"Proxima Nova";src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-RegularIt_gdi.c3e93f1d.eot);src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-RegularIt_gdi.c3e93f1d.eot?#iefix) format("embedded-opentype"),url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-RegularIt_gdi.7f1d75e6.woff) format("woff"),url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-RegularIt_gdi.f68e6a4b.ttf) format("truetype"),url(/wp-content/themes/the-tax-adviser/assets/build/images/ProximaNova-RegularIt_gdi.e9748f35.svg#ProximaNova-RegularIt) format("svg");font-weight:400;font-style:italic;font-stretch:normal;unicode-range:U+0020-2666}@font-face{font-family:"Proxima Nova";src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Bold_gdi.545b0259.eot);src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Bold_gdi.545b0259.eot?#iefix) format("embedded-opentype"),url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Bold_gdi.2002913a.woff) format("woff"),url(/wp-content/themes/the-tax-adviser/assets/build/fonts/ProximaNova-Bold_gdi.f859bb2f.ttf) format("truetype"),url(/wp-content/themes/the-tax-adviser/assets/build/images/ProximaNova-Bold_gdi.dd80ab35.svg#ProximaNova-Bold) format("svg");font-weight:700;font-style:normal;font-stretch:normal;unicode-range:U+0020-2666}@font-face{font-family:"icomoon";src:url(/wp-content/themes/the-tax-adviser/assets/build/fonts/icomoon.8766072a.woff) format("woff");font-weight:normal;font-style:normal;font-display:swap}[class^=icon-],[class*=" icon-"]{font-family:"icomoon";speak:none;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;line-height:1;-ms-font-feature-settings:"liga" 1;-o-font-feature-settings:"liga";font-feature-settings:"liga", normal;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}.icon-search-prev-arrow:before{content:""}.icon-search-next-arrow:before{content:""}.icon-chevron-left:before{content:""}.icon-chevron-right:before{content:""}.icon-search:before{content:""}.icon-prev:before{content:""}.icon-next:before{content:""}.icon-link:before{content:""}.icon-share-arrow:before{content:""}.icon-right-open-big:before{content:""}.icon-right-arrow:before{content:""}.icon-up-open-big:before{content:""}.icon-down-arrow:before{content:""}.icon-down-open-big:before{content:""}.icon-map-pin:before{content:""}.icon-left-open-big:before{content:""}.icon-plus:before{content:""}.icon-linkedin:before{content:""}.icon-google-plus:before{content:""}.icon-mail:before{content:""}.icon-phone:before{content:""}.icon-twitter:before{content:""}.icon-menu:before{content:""}.icon-facebook:before{content:""}.icon-up-down:before{content:""}.icon-exit-button:before{content:""}.icon-exit:before{content:"✖"}.u-flex{display:flex}.u-justify-content-center{justify-content:center}.u-align-items-center{align-items:center}.u-justify-items-center{justify-items:center}.u-content-center{align-content:center}.u-justify-content-space-between{justify-content:space-between}.u-align-items-space-between{align-items:space-between}.u-justify-items-space-between{justify-items:space-between}.u-content-space-between{align-content:space-between}.u-flex-direction-column{flex-direction:column}.u-flex-direction-row{flex-direction:row}.u-flex-wrap-wrap{flex-wrap:wrap}.u-flex-columns{display:flex;flex-direction:row;flex-grow:1;width:100%;gap:20px}.u-flex-basis-auto{flex-basis:auto}.u-flex-basis-30{flex-basis:30%}.u-flex-basis-40{flex-basis:40%}.u-flex-basis-60{flex-basis:60%}.u-flex-basis-70{flex-basis:70%}.u-bg-white{background-color:#fff}.u-bg-gray{background-color:#eceeeb}.u-bg-lightgray{background-color:#f5f5f5}.u-white-text-color{color:#fff}.u-link-text-color{color:#00664f}.u-primary-text-color{color:#00664f}.u-secondary-text-color{color:#474b55}.u-gray-text-color{color:#eceeeb}.u-padding-a5{padding:5px}.u-padding-lr5{padding-left:5px;padding-right:5px}.u-padding-tb5{padding-top:5px;padding-bottom:5px}.u-padding-l5{padding-left:5px}.u-padding-r5{padding-right:5px}.u-padding-b5{padding-bottom:5px}.u-padding-t5{padding-top:5px}.u-padding-a10{padding:10px}.u-padding-lr10{padding-left:10px;padding-right:10px}.u-padding-tb10{padding-top:10px;padding-bottom:10px}.u-padding-l10{padding-left:10px}.u-padding-r10{padding-right:10px}.u-padding-b10{padding-bottom:10px}.u-padding-t10{padding-top:10px}.u-padding-a15{padding:15px}.u-padding-lr15{padding-left:15px;padding-right:15px}.u-padding-tb15{padding-top:15px;padding-bottom:15px}.u-padding-l15{padding-left:15px}.u-padding-r15{padding-right:15px}.u-padding-b15{padding-bottom:15px}.u-padding-t15{padding-top:15px}.u-padding-a20{padding:20px}.u-padding-lr20{padding-left:20px;padding-right:20px}.u-padding-tb20{padding-top:20px;padding-bottom:20px}.u-padding-l20{padding-left:20px}.u-padding-r20{padding-right:20px}.u-padding-b20{padding-bottom:20px}.u-padding-t20{padding-top:20px}.u-padding-a25{padding:25px}.u-padding-lr25{padding-left:25px;padding-right:25px}.u-padding-tb25{padding-top:25px;padding-bottom:25px}.u-padding-l25{padding-left:25px}.u-padding-r25{padding-right:25px}.u-padding-b25{padding-bottom:25px}.u-padding-t25{padding-top:25px}.u-padding-a30{padding:30px}.u-padding-lr30{padding-left:30px;padding-right:30px}.u-padding-tb30{padding-top:30px;padding-bottom:30px}.u-padding-l30{padding-left:30px}.u-padding-r30{padding-right:30px}.u-padding-b30{padding-bottom:30px}.u-padding-t30{padding-top:30px}.u-padding-a35{padding:35px}.u-padding-lr35{padding-left:35px;padding-right:35px}.u-padding-tb35{padding-top:35px;padding-bottom:35px}.u-padding-l35{padding-left:35px}.u-padding-r35{padding-right:35px}.u-padding-b35{padding-bottom:35px}.u-padding-t35{padding-top:35px}.u-padding-a40{padding:40px}.u-padding-lr40{padding-left:40px;padding-right:40px}.u-padding-tb40{padding-top:40px;padding-bottom:40px}.u-padding-l40{padding-left:40px}.u-padding-r40{padding-right:40px}.u-padding-b40{padding-bottom:40px}.u-padding-t40{padding-top:40px}.u-padding-a45{padding:45px}.u-padding-lr45{padding-left:45px;padding-right:45px}.u-padding-tb45{padding-top:45px;padding-bottom:45px}.u-padding-l45{padding-left:45px}.u-padding-r45{padding-right:45px}.u-padding-b45{padding-bottom:45px}.u-padding-t45{padding-top:45px}.u-padding-a50{padding:50px}.u-padding-lr50{padding-left:50px;padding-right:50px}.u-padding-tb50{padding-top:50px;padding-bottom:50px}.u-padding-l50{padding-left:50px}.u-padding-r50{padding-right:50px}.u-padding-b50{padding-bottom:50px}.u-padding-t50{padding-top:50px}.u-padding-a55{padding:55px}.u-padding-lr55{padding-left:55px;padding-right:55px}.u-padding-tb55{padding-top:55px;padding-bottom:55px}.u-padding-l55{padding-left:55px}.u-padding-r55{padding-right:55px}.u-padding-b55{padding-bottom:55px}.u-padding-t55{padding-top:55px}.u-padding-a60{padding:60px}.u-padding-lr60{padding-left:60px;padding-right:60px}.u-padding-tb60{padding-top:60px;padding-bottom:60px}.u-padding-l60{padding-left:60px}.u-padding-r60{padding-right:60px}.u-padding-b60{padding-bottom:60px}.u-padding-t60{padding-top:60px}.u-padding-a65{padding:65px}.u-padding-lr65{padding-left:65px;padding-right:65px}.u-padding-tb65{padding-top:65px;padding-bottom:65px}.u-padding-l65{padding-left:65px}.u-padding-r65{padding-right:65px}.u-padding-b65{padding-bottom:65px}.u-padding-t65{padding-top:65px}.u-padding-a70{padding:70px}.u-padding-lr70{padding-left:70px;padding-right:70px}.u-padding-tb70{padding-top:70px;padding-bottom:70px}.u-padding-l70{padding-left:70px}.u-padding-r70{padding-right:70px}.u-padding-b70{padding-bottom:70px}.u-padding-t70{padding-top:70px}.u-padding-a75{padding:75px}.u-padding-lr75{padding-left:75px;padding-right:75px}.u-padding-tb75{padding-top:75px;padding-bottom:75px}.u-padding-l75{padding-left:75px}.u-padding-r75{padding-right:75px}.u-padding-b75{padding-bottom:75px}.u-padding-t75{padding-top:75px}.u-padding-a80{padding:80px}.u-padding-lr80{padding-left:80px;padding-right:80px}.u-padding-tb80{padding-top:80px;padding-bottom:80px}.u-padding-l80{padding-left:80px}.u-padding-r80{padding-right:80px}.u-padding-b80{padding-bottom:80px}.u-padding-t80{padding-top:80px}.u-margin-a5{margin:5px}.u-margin-lr5{margin-left:5px;margin-right:5px}.u-margin-tb5{margin-top:5px;margin-bottom:5px}.u-margin-l5{margin-left:5px}.u-margin-r5{margin-right:5px}.u-margin-b5{margin-bottom:5px}.u-margin-t5{margin-top:5px}.u-margin-a10{margin:10px}.u-margin-lr10{margin-left:10px;margin-right:10px}.u-margin-tb10{margin-top:10px;margin-bottom:10px}.u-margin-l10{margin-left:10px}.u-margin-r10{margin-right:10px}.u-margin-b10{margin-bottom:10px}.u-margin-t10{margin-top:10px}.u-margin-a15{margin:15px}.u-margin-lr15{margin-left:15px;margin-right:15px}.u-margin-tb15{margin-top:15px;margin-bottom:15px}.u-margin-l15{margin-left:15px}.u-margin-r15{margin-right:15px}.u-margin-b15{margin-bottom:15px}.u-margin-t15{margin-top:15px}.u-margin-a20{margin:20px}.u-margin-lr20{margin-left:20px;margin-right:20px}.u-margin-tb20{margin-top:20px;margin-bottom:20px}.u-margin-l20{margin-left:20px}.u-margin-r20{margin-right:20px}.u-margin-b20{margin-bottom:20px}.u-margin-t20{margin-top:20px}.u-margin-a25{margin:25px}.u-margin-lr25{margin-left:25px;margin-right:25px}.u-margin-tb25{margin-top:25px;margin-bottom:25px}.u-margin-l25{margin-left:25px}.u-margin-r25{margin-right:25px}.u-margin-b25{margin-bottom:25px}.u-margin-t25{margin-top:25px}.u-margin-a30{margin:30px}.u-margin-lr30{margin-left:30px;margin-right:30px}.u-margin-tb30{margin-top:30px;margin-bottom:30px}.u-margin-l30{margin-left:30px}.u-margin-r30{margin-right:30px}.u-margin-b30{margin-bottom:30px}.u-margin-t30{margin-top:30px}.u-margin-a35{margin:35px}.u-margin-lr35{margin-left:35px;margin-right:35px}.u-margin-tb35{margin-top:35px;margin-bottom:35px}.u-margin-l35{margin-left:35px}.u-margin-r35{margin-right:35px}.u-margin-b35{margin-bottom:35px}.u-margin-t35{margin-top:35px}.u-margin-a40{margin:40px}.u-margin-lr40{margin-left:40px;margin-right:40px}.u-margin-tb40{margin-top:40px;margin-bottom:40px}.u-margin-l40{margin-left:40px}.u-margin-r40{margin-right:40px}.u-margin-b40{margin-bottom:40px}.u-margin-t40{margin-top:40px}.u-margin-a45{margin:45px}.u-margin-lr45{margin-left:45px;margin-right:45px}.u-margin-tb45{margin-top:45px;margin-bottom:45px}.u-margin-l45{margin-left:45px}.u-margin-r45{margin-right:45px}.u-margin-b45{margin-bottom:45px}.u-margin-t45{margin-top:45px}.u-margin-a50{margin:50px}.u-margin-lr50{margin-left:50px;margin-right:50px}.u-margin-tb50{margin-top:50px;margin-bottom:50px}.u-margin-l50{margin-left:50px}.u-margin-r50{margin-right:50px}.u-margin-b50{margin-bottom:50px}.u-margin-t50{margin-top:50px}.u-margin-0{margin:0}.u-margin-lr-auto{margin-left:auto;margin-right:auto}.mrg-left-40{margin-left:40px}.has-text-color strong{color:inherit !important}.mrg-btm-0{margin-bottom:0 !important}.fnt-wt-400{font-weight:700}.container{margin-right:auto;margin-left:auto;box-sizing:border-box;width:100%;padding-right:.64453125rem;padding-left:.64453125rem}.container-fluid{padding-right:.64453125rem;padding-left:.64453125rem;margin:0 auto;box-sizing:border-box}.row{margin-right:-0.64453125rem;margin-left:-0.64453125rem}html,body,div,span,applet,object,iframe,h1,h2,h3,h4,h5,h6,p,blockquote,pre,a,abbr,acronym,address,big,cite,code,del,dfn,em,font,ins,kbd,q,s,samp,small,strike,strong,sub,sup,tt,var,dl,dt,dd,ol,ul,li,fieldset,form,label,legend,table,caption,tbody,tfoot,thead,tr,th,td{border:0;margin:0;outline:0;padding:0;vertical-align:baseline}*{box-sizing:border-box}*:before,*:after{box-sizing:border-box}html,body{background-color:#fff}html{font-size:93.75%;-webkit-font-smoothing:none;text-rendering:optimizeLegibility !important;-webkit-font-smoothing:antialiased !important}body{margin:0;font-size:15px;font-size:1rem;font-family:Arial,"Helvetica Neue",Helvetica,sans-serif;font-weight:400;line-height:1.45;color:#000}p{margin:0 0 1.3rem 0}h1,h2,h3,h4{font-weight:700;line-height:1.2}a:focus-visible{outline:thin dotted;outline:5px auto -webkit-focus-ring-color;outline-offset:-2px}a:link,a:visited{-webkit-text-decoration:none;text-decoration:none}a:-moz-any-link{-webkit-text-decoration:none;text-decoration:none}a:any-link{-webkit-text-decoration:none;text-decoration:none}strong{font-weight:bold}sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline;top:-0.5em}sup,sub{color:#00664f}a.Blue{color:#000;font-size:smaller;vertical-align:top;font-weight:bold;margin-left:4px}h1,.h1{margin-top:0;margin-bottom:1.171875rem;font-size:1.602rem;font-weight:normal}h2,.h2{margin-top:0;margin-bottom:.5rem;font-size:1.424rem}h3,.h3{margin-top:0;margin-bottom:.5rem;font-size:1.266rem}h4,.h4{margin-top:0;margin-bottom:.5rem;font-size:1.125rem}h5,h6,.h5,.h6{margin-top:0;margin-bottom:.5rem}h5,.h5{font-size:14px;font-weight:500}article,aside,details,figcaption,figure,footer,header,main,menu,nav,section,summary{display:block}a:active{outline:0}a,a:visited,a:hover,a:focus,a:-webkit-any-link{-webkit-text-decoration:none;text-decoration:none}a:focus{outline:5px auto -webkit-focus-ring-color;outline-offset:-2px}a{color:#00664f}figure{margin:0}button,input,optgroup,select,textarea{color:inherit;font:inherit;margin:0}input[type=search],input[type=text],input[type=password]{padding:8px;flex-grow:1;min-width:3em;border:1px solid #949494;font-size:inherit;font-family:inherit;line-height:inherit}input[type=submit],button[type=submit]{background:#f7f7f7;border:1px solid #ccc;padding:8px .625em;color:#32373c;margin-left:.625em;word-break:normal;font-size:inherit;font-family:inherit;line-height:inherit;cursor:pointer}img{height:auto}.wp-block-separator{margin-top:20px;margin-bottom:20px;border:0;border-top:1px solid #eee;opacity:1 !important}.primary-section-sub-heading-style{color:#00664f;font-weight:bold;font-size:1.0666666667rem}.bc-player-default_default-index-0{width:100%}.btn-cta a{display:block;position:relative;margin:17.5px 0 40px;margin:1.1666666667rem 0 2.6666666667rem;padding:13px 0;padding:.8666666667rem 0;border:1px solid hsla(0,0%,100%,.09);border-radius:4px;background-color:#00664f;box-shadow:0 6px #01503f;color:#fff;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-weight:bold;font-size:16px;font-size:1.0666666667rem;text-shadow:.8px 1.8px 3px rgba(0,0,0,.48);white-space:normal;max-width:350px;margin-left:auto;margin-right:auto}.btn-cta a:hover,.btn-cta a:focus{top:2px;box-shadow:0 4px #01503f;color:#fff}.btn-cta a:active{top:6px;box-shadow:0 0 #01503f}.btn-cta a:hover{-webkit-text-decoration:none !important;text-decoration:none !important}.btn-cta a:after{content:"";font-family:"icomoon";speak:none;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;line-height:1;-ms-font-feature-settings:"liga" 1;-o-font-feature-settings:"liga";font-feature-settings:"liga", normal;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;margin-left:4.6875px;margin-left:.29296875rem;font-weight:bold;font-size:12px;font-size:.8rem}.search-article-title{font-size:16px;font-size:1.0666666667rem;margin-bottom:1.171875rem}.publish-date .date-time{font-size:1rem}blockquote:has(ol){padding:10px 20px 0 4px !important;border-left:5px solid #eee !important;font-size:1rem;margin-bottom:1.0546875rem !important;margin-left:1.0546875rem !important}blockquote:has(ol) ol{margin-bottom:0}.content-notice{color:red;font-size:14px;margin-top:10px;line-height:1.3}.group-align-left.wp-block-group{float:left;gap:0;width:calc(41.66666667% - .87890625rem);margin-right:10px}.group-align-left.wp-block-group figure.wp-block-image.alignleft{width:100% !important;max-width:100% !important;border-right:0 !important}.group-align-left.wp-block-group figcaption{font-size:1rem;font-family:Arial,"Helvetica Neue",Helvetica,sans-serif;text-align:left;margin-bottom:0;margin-top:0;color:#000}.group-align-left.wp-block-group .wp-element-caption{width:100%}.wp-block-image figcaption{text-align:left;color:#000;font-size:1rem}.the-tax-adviser-header{position:relative;z-index:1000}.the-tax-adviser-header .cookie-banner{padding:12px 0}.the-tax-adviser-header .cookie-banner .cookie-banner-content{display:flex;gap:50px}.the-tax-adviser-header .cookie-banner .cookie-banner-content p{font-size:.9333333333rem;margin:0;font-family:sans-serif;margin-bottom:1.3rem}.the-tax-adviser-header .cookie-banner .cookie-banner-content p a{color:#00664f}.the-tax-adviser-header .cookie-banner .cookie-banner-content p a:hover{-webkit-text-decoration:underline;text-decoration:underline}.the-tax-adviser-header .cookie-banner .cookie-banner-content .banner-close{width:52px;height:36px;cursor:pointer;display:flex;align-items:center;justify-content:center;flex-shrink:0;color:#00664f}.the-tax-adviser-header .cookie-banner .cookie-banner-content .banner-close:hover{opacity:.8}.the-tax-adviser-header .cookie-banner .cookie-banner-content .banner-close::before{content:"✖";font-family:"icomoon";font-size:1.0666666667rem}.the-tax-adviser-header .cookie-banner.hidden{display:none}.the-tax-adviser-header .top-bar{background-color:#f5f5f5;display:none}.the-tax-adviser-header .top-bar .top-bar-content{display:flex;align-items:center;justify-content:space-between;gap:15px;padding:5px 0}.the-tax-adviser-header .top-bar .top-bar-content img{display:block}.the-tax-adviser-header .top-bar .top-bar-content ul{display:flex;align-items:center;list-style:none;gap:15px}.the-tax-adviser-header .top-bar .top-bar-content ul li{color:#474b55;font-size:1rem;position:relative;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;color:#555}.the-tax-adviser-header .top-bar .top-bar-content ul li a{color:#142a9a;font-size:inherit}.the-tax-adviser-header .top-bar .top-bar-content ul li a:hover{-webkit-text-decoration:underline;text-decoration:underline}.the-tax-adviser-header .top-bar .top-bar-content ul li:not(:first-child):not(:last-child){padding-right:15px}.the-tax-adviser-header .top-bar .top-bar-content ul li:not(:first-child):not(:last-child):after{content:"";width:1px;height:100%;background-color:#474b55;position:absolute;right:0;top:0}.the-tax-adviser-header .main-header-wrapper{background-color:#fff}.the-tax-adviser-header .main-header-wrapper .header-top{background-color:#00664f;padding:14px 0 9px 0}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap{display:flex;align-items:center;justify-content:space-between;gap:20px;position:relative}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .menu-toggle-btn{display:none}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .site-branding img{display:block}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .search-toggle-btn{pointer-events:none;position:absolute;right:0;top:10px;display:flex;align-items:center;justify-content:center;margin:0;padding:0;width:30px;height:30px;border:1px solid #ececec;border-radius:2px;background-color:#f5f5f5;background-image:linear-gradient(to top, rgba(255, 255, 255, 0) 0, rgba(255, 255, 255, 0) 21%, #fff 100%);box-shadow:2.1px 4.5px 5px rgba(0,0,0,.13)}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search{width:260px}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form{display:flex;gap:.3515625rem;width:100%;padding-bottom:20px}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label{width:100%}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field{width:100%;height:30px;border:0;background-color:#417165;box-shadow:inset 2.1px 4.5px 5px rgba(0,0,0,.1);color:#fff;border-radius:2px;outline:none}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::-moz-placeholder{color:#fff}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::placeholder{color:#fff}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::-ms-input-placeholder{color:#fff}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::-webkit-search-decoration,.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::-webkit-search-cancel-button,.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::-webkit-search-results-button,.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field::-webkit-search-results-decoration{-webkit-appearance:none}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form .search-submit{flex-shrink:0;margin:0;padding:0;width:30px;height:30px;border:1px solid #ececec;border-radius:2px;background-color:#f5f5f5;background-image:linear-gradient(to top, rgba(255, 255, 255, 0) 0, rgba(255, 255, 255, 0) 21%, #fff 100%);box-shadow:2.1px 4.5px 5px rgba(0,0,0,.13);font-size:0;opacity:0;position:relative}.the-tax-adviser-header .main-header-wrapper .header-botttom{background-color:rgba(0,0,0,0);box-shadow:2.1px 4.5px 4.8px .3px rgba(0,0,0,.09)}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap{position:relative}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav{position:absolute;right:0;bottom:calc(100% + 10px)}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul{list-style:none;display:flex}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li a{color:#fff;padding:0 1rem;font-size:.9333333333rem;position:relative;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li a:after{content:"";position:absolute;width:1px;height:100%;right:0;top:0;background-color:#fff}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li a:hover{-webkit-text-decoration:underline;text-decoration:underline}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li:last-child a{padding-right:0;margin-right:0}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li:last-child a:after{display:none}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul{list-style:none;display:flex;align-items:center;justify-content:space-between}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul>li{flex:1}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li a{padding:1.0666666667rem 1rem;display:block;text-transform:uppercase;font-size:1.2rem;line-height:1.35;position:relative;color:#333;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li a:after{content:"";position:absolute;top:50%;right:-2px;width:1px;height:18px;background-color:#000;transform:translateY(-50%)}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li:last-child a:after{display:none}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu{position:relative;border:1px solid rgba(0,0,0,0)}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu a{border-bottom:1px solid rgba(0,0,0,0)}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu.active-sub{border:1px solid rgba(214,214,214,.97)}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu.active-sub a{z-index:1;border-bottom:1px solid #fff}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu.active-sub a:after{display:none}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu.active-sub .mega-menu-tabs{display:block}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li:nth-last-child(-n+3) .mega-menu-tabs{left:auto;right:-1px}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav .menu-primary-menu-container>ul>li{text-align:center}.fixed-header .the-tax-adviser-header:not(.header-sitemap){position:fixed;top:0;left:0;width:100%;box-shadow:0 5px 5px 0 rgba(0,0,0,.5)}.fixed-header .the-tax-adviser-header:not(.header-sitemap) .cookie-banner,.fixed-header .the-tax-adviser-header:not(.header-sitemap) .top-bar{display:none}.menu-toggled.fixed-header .the-tax-adviser-header{width:calc(100% - 275px)}.menu-toggled .site,.menu-toggled body{overflow-x:hidden}.menu-toggled .the-tax-adviser-header{margin-left:275px}.menu-toggled .the-tax-adviser-header .main-header-wrapper .header-botttom{display:block}.menu-toggled main.site-main,.menu-toggled footer.site-footer{transform:translateX(275px)}.header-sitemap.the-tax-adviser-header .main-header-wrapper .header-top{padding:10px 0;background-color:#00664f;background-image:linear-gradient(to right, rgba(0, 61, 47, 0.29) 0%, rgba(0, 61, 47, 0) 50%, rgba(0, 61, 47, 0.29) 100%)}.header-sitemap.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap{margin-left:0;margin-right:0}.header-sitemap.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap::before{display:none}.header-sitemap.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .site-branding{width:100%}.header-sitemap.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .site-branding img{width:auto;max-width:100%;margin:0 auto}.site-footer{margin-top:1.875rem;box-shadow:-7.4px -5.2px 9px rgba(0,0,0,.1)}.site-footer .social-media-connect{display:flex;font-family:"Myriad Pro",Myriad,"DejaVu Sans Condensed","Liberation Sans","Nimbus Sans L",Tahoma,Geneva,sans-serif}.site-footer .social-media-connect .widget{width:100%}.site-footer .social-media-connect .wp-block-columns{border-top:1px solid #fff;gap:0;padding:0;padding-bottom:1.875rem}.site-footer .social-media-connect .wp-block-columns .wp-block-column{flex:1;border-top:1px solid #fff;padding:0 .87890625rem}.site-footer .social-media-connect .wp-block-columns .wp-block-column:nth-child(1){width:41.66666667%}.site-footer .social-media-connect .wp-block-columns .wp-block-column:nth-child(2){width:33.33333333%}.site-footer .social-media-connect .wp-block-columns .wp-block-column:nth-child(3){width:25%}.site-footer .social-media-connect .wp-block-columns .wp-block-column .media_with_text-heading{margin:19.8px 0;margin:1.32rem 0;padding:18px 0;padding:1.2rem 0;border-bottom:2px solid #acacac;color:#7b7b7b;text-transform:uppercase;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-size:20px;font-size:1.3333333333rem;font-weight:normal;line-height:1.45;background:none}.site-footer .social-media-connect .wp-block-columns .wp-block-column .media_with_text-heading::before{display:none}.site-footer .social-media-connect .wp-block-columns .wp-block-column .media_with_text-wrap h3{color:#00664f;font-weight:bold;font-size:16px;font-size:1.0666666667rem;margin-bottom:1.3rem}.site-footer .footer-widget-wrapper{background-color:#53565a;padding-top:1.7578125rem}.site-footer .footer-widget-wrapper .wp-block-columns{display:flex;align-items:flex-start}.site-footer .footer-widget-wrapper .wp-block-columns .wp-block-column{padding:0 .87890625rem .703125rem;flex:1}.site-footer .footer-widget-wrapper .widgettitle{margin:0 0 18px;margin:0 0 1.2rem;padding:0 0 13px;padding:0 0 .87rem;border-bottom:2px solid #606367;color:#aecbc5;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;text-transform:uppercase;font-size:18px;font-size:1.2rem;font-weight:normal;line-height:26px}.site-footer .footer-widget-wrapper ul.menu{list-style:none;padding:0;margin:0 0 1.0546875rem 0}.site-footer .footer-widget-wrapper ul.menu li:not(:last-child){padding-bottom:1.0546875rem}.site-footer .footer-widget-wrapper ul.menu li a{color:#fff;font-size:15px}.site-footer .footer-widget-wrapper ul.menu li a:hover{-webkit-text-decoration:underline;text-decoration:underline}.site-footer .copyright{padding-left:13px}.site-footer .copyright .copyright-wrap{display:flex;gap:20px;justify-content:space-between}.site-footer .copyright .copyright-wrap .column{padding:0}.site-footer .copyright .copyright-wrap .column p{color:#333;font-size:.8rem;margin-bottom:0;padding-left:4px}.site-footer .copyright .copyright-wrap .column .img-wrapper{font-size:0}.site-footer .copyright .copyright-wrap .column .img-wrapper a{display:inline-block}.site-footer .copyright .copyright-wrap .column .img-wrapper img{display:block;margin:.6666666667rem auto}.site-footer .copyright .copyright-wrap .column.right-column{flex-shrink:0}.site-footer .copyright .copyright-wrap .column.right-column p{color:#ccc;font-weight:bold;font-size:1.0666666667rem}.site-main .main-wrapper{padding-top:.5859375rem;padding-left:.87890625rem;padding-right:0;background-color:#fff}.site-main .main-wrapper:after{content:"";display:table;clear:both}.site-main .main-wrapper a{color:#00664f;-webkit-text-decoration:none;text-decoration:none}.site-main .main-wrapper a:hover,.site-main .main-wrapper a:focus{-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper h1 a,.site-main .main-wrapper h2 a,.site-main .main-wrapper h3 a,.site-main .main-wrapper h4 a,.site-main .main-wrapper h1 a:hover,.site-main .main-wrapper h2 a:hover,.site-main .main-wrapper h3 a:hover,.site-main .main-wrapper h4 a:hover,.site-main .main-wrapper h1 a:focus,.site-main .main-wrapper h2 a:focus,.site-main .main-wrapper h3 a:focus,.site-main .main-wrapper h4 a:focus,.site-main .main-wrapper h1 a:active,.site-main .main-wrapper h2 a:active,.site-main .main-wrapper h3 a:active,.site-main .main-wrapper h4 a:active{color:#00664f}.site-main .main-wrapper ul{margin-bottom:1.0546875rem;padding-left:1.0546875rem}.site-main .main-wrapper ul li:not(:last-child){padding-bottom:1.0546875rem}.site-main .main-wrapper ol{margin-top:0;margin-bottom:10px;padding-left:40px;margin-bottom:16.875px;margin-bottom:1.0546875rem;padding-left:16.875px;padding-left:1.0546875rem}.site-main .main-wrapper ol li{padding-bottom:16.875px;padding-bottom:1.0546875rem}.site-main .main-wrapper .breadcrumb{display:flex;list-style:none;align-items:center;padding:0;margin:0 0 1.875rem 0}.site-main .main-wrapper .breadcrumb li{text-transform:uppercase;font-weight:700;font-size:1.0666666667rem;color:#333}.site-main .main-wrapper .breadcrumb li:not(:first-child):before{padding:0 .3333333333rem;color:#00664f;content:"";font-family:"icomoon";font-size:.8rem}.site-main .main-wrapper .breadcrumb li a{color:inherit}.site-main .main-wrapper .breadcrumb li a:hover{color:inherit;-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper .leaderboard-ad{overflow:hidden}.site-main .main-wrapper .advertisement{display:flex;align-items:center;justify-content:center;flex-direction:column;margin-bottom:1.171875rem}.site-main .main-wrapper .advertisement:before{content:"Advertisement";color:#999;text-align:center;text-transform:uppercase;font-family:"Helvetica Neue",Helvetica,Arial,sans-serif;font-size:.7333333333rem}.site-main .main-wrapper .advertisement>div{line-height:1}.site-main .main-wrapper .mainbar{width:calc(100% - 335px);margin-bottom:1.7578125rem;float:left}.site-main .main-wrapper .mainbar.mainbar-top{margin-top:1rem;min-height:300px}.site-main .main-wrapper .mainbar .wp-block-columns{gap:0}.site-main .main-wrapper .mainbar .wp-block-columns .wp-block-column:nth-child(1){padding-right:.87890625rem}.site-main .main-wrapper .mainbar .wp-block-columns .wp-block-column:nth-child(2){padding-left:.87890625rem}.site-main .main-wrapper .sidebar-holder{width:330px;float:right;padding:0 .87890625rem 0 22px}.site-main .main-wrapper .sidebar .news-listing{padding:0;margin-bottom:1.171875rem}.site-main .main-wrapper .ribbon{width:calc(100% - 335px);margin-bottom:1.7578125rem;float:left}.site-main .main-wrapper .clear{clear:both}.site-main .main-wrapper.archive-wrapper .archive-title{margin-bottom:1.171875rem}.site-main .main-wrapper.archive-wrapper .archive-title .archive-title__text{color:#00664f;text-transform:uppercase;font-weight:700;font-size:1.0666666667rem}.site-main .main-wrapper.archive-wrapper .page-header .page-title{margin-bottom:1.7578125rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list article{margin-bottom:1.171875rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list article .the-tax-adviser-post-article .entry-header{display:flex;flex-direction:column;align-items:flex-start}.site-main .main-wrapper.archive-wrapper .mainbar.article-list article .the-tax-adviser-post-article .entry-header .entry-meta .entry-date{font-size:.8rem;color:#000;display:block}.site-main .main-wrapper.archive-wrapper .mainbar.article-list article .the-tax-adviser-post-article .entry-header .entry-meta .recent-time .entry-date{color:#f44}.site-main .main-wrapper.archive-wrapper .mainbar.article-list article .the-tax-adviser-post-article .entry-header .entry-title{font-size:1.602rem;font-weight:normal;margin-bottom:1.171875rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list article .the-tax-adviser-post-article .entry-header .entry-title a{font-weight:bold;font-size:1.0666666667rem;color:#00664f;margin-top:0;margin-bottom:18.75px;margin-bottom:1.171875rem;font-size:24.03px;font-size:1.602rem;font-weight:normal}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation:before,.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation:after{content:"";display:table;clear:both}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links{display:flex;align-items:center;justify-content:center;flex-direction:row-reverse;margin:20px 0}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-previous a,.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-next a{padding:.8666666667rem 1rem;text-transform:uppercase;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-weight:700;display:flex;align-items:center;line-height:1.42857143;font-size:14px}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-previous a:hover,.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-next a:hover{-webkit-text-decoration:none;text-decoration:none}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-previous a:hover span,.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-next a:hover span{-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-previous a:after{content:"";font-family:"icomoon";line-height:1;font-size:16px;margin:0 .3333333333rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .posts-navigation .nav-links .nav-next a:before{content:"";font-family:"icomoon";line-height:1;font-size:16px;margin:0 .3333333333rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive{margin-bottom:1.3rem;margin-left:-1.3333333333rem;padding:0;list-style:none;display:flex;flex-wrap:wrap}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive li{padding:0;margin-bottom:.87890625rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive li a{padding:0 1.3333333333rem;border-right:1px solid #444;font-weight:700;color:#333;cursor:pointer}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive li a:hover{color:#666;-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive li:last-child a{border-right:0}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive li.active{color:#666 !important;-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts{margin-left:-0.87890625rem;margin-right:-0.87890625rem;display:flex;flex-wrap:wrap}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue{margin-top:.87890625rem;padding-left:.87890625rem;padding-right:.87890625rem;width:33.33333333%;margin-bottom:0}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .post-thumbnail{margin-bottom:.5859375rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .post-thumbnail img{display:block;max-width:100%}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .entry-header .entry-title{font-size:1.0666666667rem;margin:0}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .entry-header .entry-title a{color:#00664f}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .entry-header .entry-title a:hover{-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .entry-header .entry-post-title a{color:#00664f}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb{display:flex;align-items:center;flex-wrap:wrap;gap:15px;margin-bottom:1.875rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol{display:flex;list-style:none;align-items:center;justify-content:center;padding:0;margin:0}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol li{text-transform:uppercase;font-weight:700;font-size:1.0666666667rem;color:#474b55}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol li a{color:inherit}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol li a:hover{color:inherit;-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol.ol-breadcrumb li:not(:first-child):before{padding:0 .3333333333rem;color:#00664f;content:"";font-family:"icomoon";font-size:.8rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol.pull-right{margin-left:auto}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol.pull-right li a{text-transform:capitalize;color:#00664f}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol.pull-right li span:has(a){display:flex;align-items:center}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol.pull-right li span:has(a):after{content:"";margin:0 .3333333333rem;font-size:.7166666667rem;color:#00664f;font-family:"icomoon";font-weight:normal}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issues-year-month-section:after{content:"";display:table;clear:both}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-cover{float:left;margin:0 1.17rem 30px 0}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-cover img{display:block;max-width:100%}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article{margin-bottom:.9375rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article .category{color:#333;text-transform:uppercase;font-size:.9333333333rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article .post-thumbnail{margin-right:.46875rem;float:left}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article .post-thumbnail img{display:block;width:180px;height:108px;-o-object-fit:cover;object-fit:cover}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article .entry-title-content .entry-title{font-size:1.2rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article .entry-title-content .entry-content p:empty{display:none}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article:not(:first-child)::before{content:"";display:table}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article:not(:first-child)::after{clear:both}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles.articles1 article .entry-title-content .entry-title{font-size:1.7rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles.articles2:after{content:"";display:table;clear:both}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol{display:flex;gap:1.7578125rem;clear:both}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns{width:100%}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .spacer{margin-bottom:1.171875rem;background-color:#f2f2f2;height:2px}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns-heading{color:#333;text-transform:uppercase;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-size:1.3333333333rem;overflow:hidden;position:relative;margin:0;padding:.8rem 1.3333333333rem;border-bottom:2px solid #434343;background-color:#d9e8e5;font-weight:normal}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns-heading:before{content:"";display:block;position:absolute;left:0;padding:10px 0;padding:.6666666667rem 0;width:6px;background-color:#434343;top:50%;transform:translateY(-50%)}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns__inner{display:grid}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns-title{display:block;margin:21.21px 0 7.5px;margin:1.414rem 0 .5rem;color:#333;text-transform:uppercase;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-weight:normal;font-size:18.99px;font-size:1.266rem;font-weight:normal}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns-title strong{font-weight:normal}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns__item{margin-bottom:16px;position:relative}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns__item ul{padding-left:15px}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns__item p{margin-bottom:.3rem;color:#00664f;font-weight:bold;font-size:1.2rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns__item p a{color:inherit;font-size:1.0666666667rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns .columns__item p a:hover{color:inherit;-webkit-text-decoration:underline;text-decoration:underline}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns.col-1 .columns__inner{grid-template-columns:100%}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns.col-1 .columns__inner .columns__item{margin:0}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns.col-2 .columns__inner{grid-template-columns:50% 50%;gap:15px}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol .columns.col-3 .columns__inner{grid-template-columns:33% 33% 33%;gap:15px}.site-main .main-wrapper.page-404 .mainbar-top .entry-content a{color:#428bca}.site-main .main-wrapper.page-404 .mainbar-top .entry-content a:hover{-webkit-text-decoration:underline;text-decoration:underline}.site-main .topics-page .main-wrapper .breadcrumb{margin-bottom:1.171875rem}.site-main .topics-page .main-wrapper .breadcrumb li{padding-bottom:0;color:#00664f}.post-type-archive-issues .article-list{overflow:hidden}.post-type-archive-issues .site-main .main-wrapper.archive-wrapper .page-header .page-title{font-size:1.0666666667rem;margin-bottom:1.171875rem;color:#00664f;font-weight:bold}.tax-topics .site-main .main-wrapper.archive-wrapper .mainbar.article-list article .the-tax-adviser-post-article .entry-header .entry-title a{font-weight:bold;font-size:16px;font-size:1.0666666667rem}.page-template-sitemap-page .full-width-page .wp-block-columns{gap:1rem}.main-wrapper.sitemap .sitemap-breadcrumb{margin-top:10px}.main-wrapper.sitemap>ul{padding-left:0;list-style:none}.main-wrapper.sitemap:after{content:"";height:300px}.main-wrapper.sitemap li>a{color:#444 !important;font-weight:normal}.main-wrapper.sitemap li>a:hover,.main-wrapper.sitemap li>a:focus,.main-wrapper.sitemap li>a:active{color:#444 !important}.sitemap-breadcrumb li{display:inline}.sitemap-breadcrumb>li+li:before{padding:0 2px 0 5px;content:"/ ";list-style:none}.tax-newsletter_cat .site-main .main-wrapper .mainbar.mainbar-top .newsletter-banner{margin-bottom:1.3rem}.tax-newsletter_cat .site-main .main-wrapper .mainbar.mainbar-top .newsletter-banner img{display:block;max-width:100%}.tax-newsletter_cat .site-main .main-wrapper .mainbar.mainbar-top .term-description{margin-bottom:1.3rem}.newsletter-banner{margin-bottom:1.171875rem;display:flex}.newsletter-banner img{width:100%;max-width:100%}.breaking-news{background:#d9e8e5;padding:20px 15px;margin-bottom:20px}.breaking-news__heading{text-transform:uppercase;color:#97999b;font-size:1.3333333333rem;font-weight:bold}.breaking-news__date{display:block;color:red !important;font-size:14px !important}.breaking-news__description{margin:0}.breaking-news__title{font-size:1.424rem;color:#444;display:block}.breaking-news__title a{color:inherit !important}.search-page select.form-control.selectpicker{display:none}.search-page .btn-group{position:relative}.search-page .dropdown-menu{position:absolute;top:100%;left:0;z-index:1000;display:none;float:left;width:100%;padding:5px 0;margin:2px 0 0;list-style:none;font-size:14px;text-align:left;border:1px solid #ccc;border:1px solid rgba(0,0,0,.15);border-radius:4px;box-shadow:0 6px 12px rgba(0,0,0,.175);background-clip:padding-box}.search-page .dropdown-menu.open{display:block}.search-page .dropdown-menu.open .dropdown-menu{display:block}.search-page .dropdown-menu .inner{position:static;border:0;padding:0;margin:0;border-radius:0;box-shadow:none}.search-page .dropdown-menu ul li{padding-bottom:0 !important}.search-page .dropdown-menu ul li a{cursor:pointer;display:block;padding:3px 20px;clear:both;font-weight:normal;line-height:1.42857143;color:#333;white-space:nowrap;-webkit-text-decoration:none;text-decoration:none}.search-page .dropdown-menu ul li a:hover,.search-page .dropdown-menu ul li a:focus,.search-page .dropdown-menu ul li a:focus-visible{color:#262626;background-color:#f5f5f5}.search-page button.btn.dropdown-toggle.selectpicker.btn-default{display:inline-block;margin-bottom:0;font-weight:normal;text-align:center;vertical-align:middle;cursor:pointer;background-image:none;border:1px solid #d3d3d3;white-space:nowrap;padding:6px 12px;font-size:14px;line-height:1.42857143;border-radius:4px;-webkit-user-select:none;-moz-user-select:none;user-select:none;background-color:#f7f7f7;padding:0 2.1333333333rem 0 0;border-radius:2px;position:relative;display:flex}.search-page .btn .filter-option{padding:6px 12px;padding:.4rem .8rem;background-color:#fff;white-space:nowrap;overflow:hidden;text-overflow:ellipsis;display:inline-block}.search-page span.caret{font-family:"icomoon";speak:none;font-style:normal;font-weight:normal;font-feature-settings:normal;font-variant:normal;text-transform:none;line-height:1;-webkit-font-smoothing:antialiased;border:0;vertical-align:middle;position:absolute;top:50%;right:8px;margin-top:-7px}.search-page span.caret:before{content:""}.search-page .filterpicker{display:flex;align-items:center;margin-bottom:1.7578125rem}.search-page .filterpicker>p{margin-bottom:0;font-weight:bold;margin-right:18px}.search-page article.search-list h2{font-size:16px}.search-page article.search-list .posts-navigation{margin:35px 0}.search-page article .date-time{color:#666;font-size:14px;font-size:.9333333333rem;display:block;margin-bottom:3px}.search-page .nav-links{display:flex;align-items:center;justify-content:center;flex-direction:row-reverse;margin-top:20px}.search-page .nav-links .nav-previous a,.search-page .nav-links .nav-next a{padding:.8666666667rem 1rem;color:#444;text-transform:uppercase;font-family:"Helvetica Neue Bold","Arial Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-weight:700;display:flex;align-items:center;line-height:1.42857143;font-size:14px}.search-page .nav-links .nav-previous a span,.search-page .nav-links .nav-next a span{color:#00664f;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif}.search-page .nav-links .nav-previous a:hover,.search-page .nav-links .nav-next a:hover{-webkit-text-decoration:none;text-decoration:none}.search-page .nav-links .nav-previous a:hover span,.search-page .nav-links .nav-next a:hover span{-webkit-text-decoration:underline;text-decoration:underline}.search-page .nav-links .nav-previous a:focus,.search-page .nav-links .nav-next a:focus{-webkit-text-decoration:none;text-decoration:none}.search-page .nav-links .nav-previous a:after{content:"";font-family:"icomoon";line-height:1;color:#00664f;font-size:.7166666667rem;margin:0 .3333333333rem;font-size:16px;font-size:1.0666666667rem}.search-page .nav-links .nav-next a:before{content:"";font-family:"icomoon";line-height:1;color:#00664f;font-size:.7166666667rem;margin:0 .3333333333rem;font-size:16px;font-size:1.0666666667rem}.single-post-main .post-content article .entry-header .entry-title{font-weight:bold}.single-post-main .post-content article .entry-header .small-text{font-size:14px;margin-top:10px;margin-bottom:10px;font-weight:500;line-height:1.1}.single-post-main .post-content article .entry-header .entry-meta{margin-bottom:1rem}.single-post-main .post-content article .entry-header .byline{font-weight:bold}.single-post-main .post-content article .entry-header .article-image{margin-bottom:1.3333333333rem}.single-post-main .post-content article .entry-header .article-image img{display:block;max-width:100%}.single-post-main .post-content article .entry-header .article-image figcaption{text-align:left;margin:.6666666667rem 0 0 0;color:#666;font-size:.8666666667rem}.single-post-main .post-content article .article-sidebar-content .article-sidebar{margin-right:15px;padding-right:.87890625rem;width:calc(41.66666667% - .87890625rem);float:left}.single-post-main .post-content article .article-sidebar-content .article-sidebar .sidebar-title{color:#222;text-transform:uppercase;font-family:"Proxima Nova","Arial Bold","Helvetica Neue Bold",Gadget,Arial,"Helvetica Neue",Helvetica,sans-serif;font-size:1.2rem;font-weight:normal;font-style:italic;margin:0 0 .703125rem 0;border-bottom:2px solid #f2f2f2}.single-post-main .post-content article .article-sidebar-content .article-sidebar .sidebar-title strong{font-weight:normal}.single-post-main .post-content article .article-sidebar-content .article-sidebar .relatedarticles article .date-time{color:#000;font-size:.8rem}.single-post-main .post-content article .article-sidebar-content .article-sidebar .relatedarticles article h2{margin:0 0 .8666666667rem;font-size:1.0666666667rem;font-weight:bold}.single-post-main .post-content article .article-sidebar-content .article-sidebar .relatedarticles article h2 a{color:#00664f;font-weight:bold;font-size:.9333333333rem}.single-post-main .post-content article .article-sidebar-content .article-sidebar .section.articletopics:nth-child(n+2){padding-top:.87890625rem}.single-post-main .post-content article .article-sidebar-content .article-sidebar .articletopics{padding-bottom:.87890625rem}.single-post-main .post-content article .article-sidebar-content .article-sidebar .articletopics ul{padding:0;margin:0;list-style:none}.single-post-main .post-content article .article-sidebar-content .article-sidebar .articletopics ul li{padding-bottom:.29296875rem}.single-post-main .post-content article .article-sidebar-content .article-sidebar .articletopics ul li a{padding-bottom:.29296875rem;color:#00664f;font-size:.9333333333rem;font-weight:700}.single-post-main .post-content article .article-sidebar-content .article-sidebar .articletopics ul ul{padding-left:1.0546875rem;margin-bottom:0;list-style:none}.single-post-main .post-content article .article-sidebar-content .article-sidebar .articletopics ul ul li a{font-weight:400}.single-post-main .post-content article .article-sidebar-content .entry-content a{color:#00664f}.single-post-main .post-content article .article-sidebar-content .entry-content>ul li ul,.single-post-main .post-content article .article-sidebar-content .entry-content>ol li ul,.single-post-main .post-content article .article-sidebar-content .entry-content>ul li ol,.single-post-main .post-content article .article-sidebar-content .entry-content>ol li ol{margin-top:16.875px;margin-top:1.0546875rem}.single-post-main .post-content article .article-sidebar-content .entry-content>ul ul,.single-post-main .post-content article .article-sidebar-content .entry-content>ol ul,.single-post-main .post-content article .article-sidebar-content .entry-content>ul ol,.single-post-main .post-content article .article-sidebar-content .entry-content>ol ol{margin-bottom:0}.single-post-main .post-content article .article-sidebar-content .entry-content>blockquote{border-left:5px solid #eee;clear:left}.single-post-main .post-content article .article-sidebar-content .entry-content ul.wp-block-list.ul-with-subul{margin-left:1.0546875rem;list-style-type:circle}.comments-area .comments-title{margin-bottom:10px}.comments-area .comment-list{list-style:none;line-height:20px}.comments-area .comment-list .comment-author.vcard{display:flex;align-items:center;gap:5px}.comments-area .comment-list .comment-author.vcard img{border-radius:50%}.comments-area .comment-list .comment-author.vcard a{text-transform:capitalize}.comments-area .comment-list .comment-metadata,.comments-area .comment-list .reply{margin:10px 0}.comments-area .comment-list pre{white-space:pre-wrap}.comments-area .comment-list ul,.comments-area .comment-list ol{padding-left:15px}.comments-area .comment-list .comment{border:1px solid rgba(0,0,0,.05);padding:10px;margin-bottom:15px;border-radius:8px}.comments-area .comment-list .comment .children{list-style:none}.comments-area .comment-respond .comment-reply-title,.comments-area .comment-respond .comment-form p{margin-bottom:10px}.comments-area .comment-respond .comment-form-comment{display:flex;flex-direction:column}.comments-area .comment-respond .comment-form-comment label{margin-bottom:5px}.comments-area .comment-respond .comment-form-comment textarea{background:#f7f7f7;border:1px solid #ccc;outline:none;padding:5px;border-radius:3px}.comments-area .comment-respond input#submit{background:#707070;color:#fff;padding:10px 20px;margin-left:0}.date-time{font-size:12px;font-size:.8rem;color:#000}.date-time.recent-time{display:inline-block;background-color:#fbf6bc}.search-results .article-list h2{margin-bottom:1.171875rem;font-size:1.602rem}@media (min-width: 768px){.u-flex-basis-md-30{flex-basis:30%}.u-flex-basis-md-40{flex-basis:40%}.u-flex-basis-md-60{flex-basis:60%}.u-flex-basis-md-70{flex-basis:70%}}@media (min-width: 768px)and (max-width: 991px){.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-cover{float:none}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-cover img{margin:0 auto}}@media screen and (min-width: 48em){.container{padding-right:.87890625rem;padding-left:.87890625rem;max-width:100%}.row{margin-right:-0.87890625rem;margin-left:-0.87890625rem}html{font-size:100%}.search-page article .date-time{font-size:12px;font-size:.8rem}}@media screen and (min-width: 768px){.site-footer .footer-widget-wrapper .wp-block-columns{gap:0}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article{min-height:108px}}@media (min-width: 992px){.u-flex-basis-lg-30{flex-basis:30%}.u-flex-basis-lg-40{flex-basis:40%}.u-flex-basis-lg-60{flex-basis:60%}.u-flex-basis-lg-70{flex-basis:70%}}@media screen and (min-width: 62em){.container{max-width:calc(970px + .87890625rem + .87890625rem)}html{font-size:93.75%}.the-tax-adviser-header .top-bar{display:block}}@media screen and (min-width: 992px){.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap::before{content:"";width:260px}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search{display:block !important}.fixed-header .the-tax-adviser-header:not(.header-sitemap) .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li a{padding-top:3px;padding-bottom:3px;font-size:17px}.fixed-header .the-tax-adviser-header .main-header-wrapper .header-botttom .right-nav{bottom:calc(100% + 4px)}.fixed-header .the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .search-toggle-btn{top:3px}.fixed-header .the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .site-branding img{max-width:80%}.fixed-header .the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label{display:flex;justify-content:flex-end}.fixed-header .the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form .search-field{flex:none;min-width:auto;width:0;height:0;padding:0;opacity:0;transition:width .4s ease}.fixed-header .the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field.active{min-width:auto;width:100%;height:30px;padding:8px;opacity:1}.search-page .filterpicker{justify-content:flex-end}}@media screen and (min-width: 75em){.container{max-width:calc(1170px + .87890625rem + .87890625rem)}}@media screen and (max-width: 1199px){.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li a{padding:10px}}@media screen and (max-width: 991px){.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu{border:0 !important}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu a{border:0 !important;color:#00664f;text-align:left;font-size:18px;line-height:1.45}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu.active-sub{background-color:#00664f}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li.menu-item-has-megamenu.active-sub a{color:#fff}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li .mega-menu-tabs{position:static;width:100%;border:0;padding:0}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li .mega-menu-tabs .mega-menu-column-wrap .mega-menu-column{width:100%;border-right:0}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li .mega-menu-tabs .mega-menu-column-wrap .mega-menu-column:nth-child(2){display:none}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li .mega-menu-tabs .mega-menu-column-wrap .mega-menu-column ul li{padding:0 !important;text-align:left}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li .mega-menu-tabs .mega-menu-column-wrap .mega-menu-column ul li a{font-weight:normal;color:#474b55;padding:10px 20px 10px 16px !important}.the-tax-adviser-header .main-header-wrapper .header-top{padding:0}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap{flex-wrap:wrap;margin-left:-0.87890625rem;margin-right:-0.87890625rem;padding:0;gap:0 20px}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .menu-toggle-btn{display:flex;flex-shrink:0;flex-direction:column;align-items:center;justify-content:center;gap:4px;width:55px;height:55px;padding:0;background:rgba(0,0,0,0);box-shadow:none;border:0;border-radius:0}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .menu-toggle-btn .icon-bar{width:22px;height:3px;background-color:#fff;display:block}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .site-branding img{width:129px;max-width:calc(100vw - 150px)}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .search-toggle-btn{pointer-events:auto;position:static;width:55px;height:55px;padding:0;background:rgba(0,0,0,0);box-shadow:none;border:0;border-radius:0;color:#fff;font-size:29px}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .search-toggle-btn.active{background-color:#e4e4e4;color:#a0a0a1}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search{display:none;width:100%;padding:.4rem .87890625rem;background-color:#e4e4e4}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form{padding:0;gap:0;position:relative}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form label .search-field{height:38px;background-color:#fff;border:1px solid #d3d3d3;border-radius:2px;box-shadow:none;border-right:0;color:#000}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form .search-submit{display:block;opacity:1;box-shadow:none;width:43px;height:38px;border-radius:0 2px 2px 0;border:1px solid #d3d3d3;background-color:#00664f;background-image:none}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search .search-form::before{content:"";font-family:"icomoon";position:absolute;top:0;right:0;width:43px;height:38px;font-size:17px;color:#fff;z-index:1;display:flex;align-items:center;justify-content:center;pointer-events:none}.the-tax-adviser-header .main-header-wrapper .header-botttom{display:none;width:275px;height:100vh;overflow:auto;position:fixed;top:0;left:0;box-shadow:none;background-color:#fff;border-right:1px solid #d6d6d6}.the-tax-adviser-header .main-header-wrapper .header-botttom .container{padding:0}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav{padding-top:0;padding-bottom:20px}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul{flex-direction:column;align-items:flex-start}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li{width:100%}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li a{font-weight:bold;font-size:1.0666666667rem;padding:10px 16px;display:block;color:#00664f;text-align:left;font-size:18px;line-height:1.45}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .main-nav ul li a:after{display:none}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav{position:static}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul{flex-direction:column;align-items:flex-start;position:relative;padding-top:20px}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul:before{content:"";position:absolute;left:10px;top:0;width:calc(100% - 20px);height:2px;background-color:#f2f2f2}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li{width:100%}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li a{color:#00664f;padding:10px 16px;text-transform:uppercase;font-size:18px;line-height:1.45;display:block;margin:0}.the-tax-adviser-header .main-header-wrapper .header-botttom .header-botttom-wrap .right-nav ul li a:after{display:none}.site-footer .social-media-connect .wp-block-columns .wp-block-column{width:33.33333333% !important}.site-footer .container{padding:0}.res-column-767.wp-block-columns:not(.is-not-stacked-on-mobile){flex-direction:row !important;flex-direction:row !important;-moz-column-gap:0 !important;column-gap:0 !important}.res-column-767.wp-block-columns:not(.is-not-stacked-on-mobile) .wp-block-column{flex:1 !important}.site-main .container{padding-left:20px;padding-right:20px;background-color:#fff}.site-main .main-wrapper{padding-left:0;padding-right:0}.site-main .main-wrapper .breadcrumb{flex-wrap:wrap}.site-main .main-wrapper .mainbar .wp-block-columns{flex-direction:column}.site-main .main-wrapper .mainbar .wp-block-columns .wp-block-column:nth-child(1){padding-right:0;padding-bottom:.87890625rem}.site-main .main-wrapper .mainbar .wp-block-columns .wp-block-column:nth-child(2){padding-left:0;padding-top:.87890625rem}.site-main .main-wrapper .mainbar .wp-block-the-tax-adviser-news-listing{padding:0}.site-main .main-wrapper .ribbon{width:100%;float:none;clear:both}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue{width:50%}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .columncontrol{flex-direction:column;gap:.87890625rem}.page-template-sitemap-page .full-width-page .wp-block-columns{flex-direction:column;gap:0}.res-column-column-767.wp-block-columns:not(.is-not-stacked-on-mobile){flex-direction:row !important;flex-direction:row !important;-moz-column-gap:15px !important;column-gap:15px !important}.res-column-column-767.wp-block-columns:not(.is-not-stacked-on-mobile) .wp-block-column{flex-basis:auto !important}.res-column-row991-column-767.wp-block-columns:not(.is-not-stacked-on-mobile){flex-direction:row !important;gap:20px !important}.res-column-row991-column-767.wp-block-columns:not(.is-not-stacked-on-mobile) .wp-block-column{flex-basis:auto !important}}@media (max-width: 767px){.u-flex-columns\@max-767{flex-grow:0;flex-wrap:wrap;flex-direction:column;gap:0}.u-flex-basis-70\@max-767{flex-basis:100%}.u-flex-basis-30\@max-767{flex-basis:100%}.u-flex-basis-60\@max-767{flex-basis:70%}.u-flex-basis-40\@max-767{flex-basis:30%}.u-margin-t50\@max-767{margin-top:25px}.u-margin-b50\@max-767{margin-bottom:25px}}@media screen and (max-width: 767px){.group-align-left.wp-block-group .wp-element-caption{width:98%}.the-tax-adviser-header .cookie-banner .cookie-banner-content{gap:20px;justify-content:space-between}.the-tax-adviser-header .cookie-banner .cookie-banner-content p{font-size:.8rem;width:91%}.the-tax-adviser-header .cookie-banner .cookie-banner-content .banner-close{width:13px;height:24px}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap{margin-left:-0.64453125rem;margin-right:-0.64453125rem}.the-tax-adviser-header .main-header-wrapper .header-top .header-top-wrap .header-search{padding:.4rem .64453125rem}.menu-toggled.fixed-header .the-tax-adviser-header{width:100%}.menu-toggled .the-tax-adviser-header{margin-left:0}.menu-toggled .the-tax-adviser-header .cookie-banner,.menu-toggled .the-tax-adviser-header .header-top{transform:translateX(261px)}.menu-toggled main.site-main,.menu-toggled footer.site-footer{transform:translateX(261px)}.site-footer .social-media-connect .wp-block-columns .wp-block-column{width:100% !important}.site-footer .social-media-connect .wp-block-columns .wp-block-column:nth-child(1),.site-footer .social-media-connect .wp-block-columns .wp-block-column:nth-child(2){display:none}.site-footer .footer-widget-wrapper{padding-bottom:1.7578125rem}.site-footer .footer-widget-wrapper .wp-block-columns{flex-direction:column}.site-footer .footer-widget-wrapper .wp-block-columns .wp-block-column{width:100%;padding-bottom:0}.site-footer .footer-widget-wrapper ul.menu{margin:0}.site-footer .copyright .copyright-wrap{flex-wrap:wrap;gap:0}.site-footer .copyright .copyright-wrap .column{width:100%;box-sizing:border-box;text-align:center;padding-right:.64453125rem;padding-left:.64453125rem}.site-footer .copyright .copyright-wrap .column.right-column{padding-top:0}.site-footer .copyright .copyright-wrap .column.right-column p{text-align:right}.site-footer .copyright .copyright-wrap .column.left-column{padding-bottom:0}.site-footer .copyright .copyright-wrap .column.left-column p{margin-top:10px;margin-bottom:1.0546875rem}.res-column-767.wp-block-columns:not(.is-not-stacked-on-mobile){flex-direction:row !important}.res-column-767.wp-block-columns:not(.is-not-stacked-on-mobile) .wp-block-column{flex-basis:100% !important}.site-main .main-wrapper .mainbar{width:100%;float:none}.site-main .main-wrapper .sidebar-holder{width:100%;float:none;padding:0}.site-main .main-wrapper .hidden-xs{display:none}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue{width:100%}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue{display:flex}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .post-thumbnail{width:50%;margin-bottom:0;padding-right:.5859375rem}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .post-thumbnail img{display:block;max-width:100%}.site-main .main-wrapper.archive-wrapper .mainbar.article-list .year-archive-posts .the-tax-adviser-issue .the-tax-adviser-post-issue .entry-header{width:50%}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .articles article .post-thumbnail{display:none}.res-column-767-gap-0.wp-block-columns .wp-block-column{padding:0 !important}.res-column-row991-column-767.wp-block-columns:not(.is-not-stacked-on-mobile){flex-direction:column !important;gap:0 !important}.res-column-row991-column-767.wp-block-columns:not(.is-not-stacked-on-mobile) .wp-block-column{flex-basis:auto !important}}@media screen and (max-width: 450px){.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-cover{float:none}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-cover img{margin:0 auto}}@media screen and (max-width: 414px){.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb{gap:0;margin-bottom:1.171875rem}.site-main .main-wrapper.archive-wrapper.issues-year-month .mainbar .issue-breadcrumb ol.pull-right li{padding-bottom:0}}