@charset "utf-8";
/* Wheatley - Global styles */

/***********/
/* General */
/***********/

body {
	background-color: #f0efef;
	padding: 0;
	margin: 0;
	font-family: Calibri, Helvetica, Arial, sans-serif;
	font-size: 12px;
	color: #231f20;
}

.clear_floats {
	clear:both;
}

h1 {
	padding: 0;
	margin: 0;
	font-size: 30px;
	font-weight: normal;
}

h2 {
	padding: 0px;
	padding-bottom: 10px;
	margin: 0;
	font-size: 17px;
	font-weight :bold;
}

h3 {
	padding:0;
	margin:0;
	font-size: 17px;
	padding-top: 15px;
	padding-bottom: 5px;
}

h4 {
	padding:0;
	margin:0;
	font-size: 15px;
	padding-top: 15px;
	padding-bottom: 5px;
}

p {
	padding: 0;
	margin: 0;
	padding-bottom: 10px;
	line-height: 140%;
}

a:link, a:active, a:visited {
	color:#142C52;
	text-decoration: underline;
}

a:hover {
	color: #35588C;
}

img { 
	border: none;
}

ul {
	list-style:none;
	padding:0px;
	margin:0px;
}

li {
	padding: 0px;
	margin: 0px;
}

/**************/
/* Containers */
/**************/

.main_container {
	margin: 20px auto 0px auto;
	border-top: 15px solid #f9c11b;
	width: 940px;
	background-color: #fff;
	padding: 10px;
	padding-bottom: 0px;
}

/***************/
/* Page header */
/***************/

#header {
	padding-bottom: 10px;
}

#header a:link, #header a:active, #header a:visited {
	color: #142c52;
	text-decoration: none;
}

#header a:hover {
	text-decoration: underline;
}

img.main_logo {
	float:left;
}

#phone {
	float:right;
	color: #142c52;
	font-size: 18px;
	margin-top: 58px;
}

#phone img {
	vertical-align: middle;
	margin-right: 5px;
}

#main_nav {
	float:left;
	list-style: none;
	margin:0;
	padding:0;
	margin-left: 58px;
	margin-top: 60px;
}

#main_nav li {
	display:inline;
	font-size: 18px;
	padding: 3px 6px 3px 6px;
	margin: 5px;
}

#main_nav li.selected {
	background-color:#142c52;
	color: #fff;
}


/*******************************************************/
/* Headline Area : Headline, sublinks & image rotation */
/*******************************************************/

#headline_area {
	padding-bottom: 10px;
}

#headline {
	padding: 5px 15px 5px 15px;
	width: 385px;
	background-color: #ffc20e;
	height: 40px;
	margin-bottom: 5px;
	color: #142C52;
}

#intro_text {
	padding: 42px 15px 13px 15px;
	width: 385px;
	height: 148px;;
	background-image:url(../images/sublinks_bg.jpg);
	color: #fff;
	font-size: 14px;
}

#homepage_intro {
	padding: 22px 15px 33px 15px;
	width: 385px;
	height: 148px;;
	background-image:url(../images/sublinks_bg.jpg);
	color: #fff;
	font-size: 14px;
}

#intro_text a, #homepage_intro a {
	color: #fff;
	font-weight: bold;
	text-decoration: none;
}

#intro_text a:hover, #homepage_intro a:hover {
	text-decoration:underline;
}

#sublinks {
	width: 385px;
	height: 148px;
	padding: 42px 15px 13px 15px;
	font-size: 15px;
}

ul.resources {
	margin-top: -25px;
}

ul.sublinks_services {
	margin-top: -35px;
}

#sublinks li {
	width: 100%;
	border-bottom: 1px solid #B1B8C4;
	padding-bottom: 5px;
	margin-bottom: 5px;
}

#sublinks a {
	text-decoration: none;
}

.image_rotation {
	float:right;
}

/******************/
/* Main body area */
/******************/

.std_sidebar {
	float:left;
	width: 220px;
}

.std_sidebar em {
	font-weight: bold;
	font-size: 14px;
	font-style: normal;
}

.std_sidebar p {
	padding: 0px 15px 10px 15px;
	font-size: 13px;
}

.sidebar_heading {
	background-color: #ffc20e;
	padding: 5px 15px 5px 15px;
	color: #142C52;
	margin-bottom: 10px;
	font-size: 18px;
	font-weight: bold;
}

.sidebar_linkedin, .sidebar_facebook {
	background-color: #e6e7e8;
	padding: 5px 15px 5px 15px;
	margin-bottom: 10px;
	line-height: 145%;
	font-size: 14px;
}

.sidebar_linkedin img, .sidebar_facebook img {
	float:right;
	margin-left: 2px;
	margin-right: 5px;
}

.sidebar_linkedin a, .sidebar_facebook a{
	text-decoration: none;
}

.main_content, .main_content_reduced {
	background-color: #e6e7e8;
	float:left;
	padding: 15px;
	width: 680px;
	margin-right: 10px;
}

.main_content {
	padding-top: 0px;
	margin-bottom: 10px;
}

.main_content .article {
	padding: 0;
	padding-bottom: 15px;
	line-height: 115%;
	width: 550px;
	font-size: 13px;
}

.main_content ul.article {
	padding-bottom: 0px;
}

.main_content ol.article {
	padding-bottom: 0px;
	margin-bottom: 0px;
}

.main_content ul.article, .main_content ol.article {
	padding-left: 20px;
	width: 530px;
}

ol li {
	margin-bottom: 20px;
}

ol.lowmarg li {
	margin-bottom: 5px;
}

ol ul li {
	margin-bottom: 5px;
}

ol b {
	margin-bottom: 0px;
	display: block;
}

p.taxation_back {
	padding: 0;
	padding-bottom: 15px;
	width: 550px;
}

p.testimonial_credit {
	font-weight: bold;
	width: 550px;
	text-align: right;
	padding: 0;
	margin: 0;
	padding-bottom: 15px;
	margin-top: -5px;
}

p.disclaimer {
	width: 550px;
	font-size: 12px;
	line-height: 115%;
}

.main_content ul {
	list-style:disc;
	padding-left: 20px;
	padding-top: 5px;
	padding-bottom: 10px;
}

.main_content li {
	padding-bottom: 5px;
}

.main_content p, .main_content_reduced p {
	padding-top:10px;
	font-size: 14px;
}
	
.main_content_reduced {
	width: 450px;
	margin: 0px 10px 10px 10px;	
	height: 360px;
}

p.toppara {
	margin-top: 15px;
}

.contact_left {
	float:left;
	width: 400px;
}

fieldset {
	border:none;
	padding:0px;
	margin:0px;
	padding-top: 20px;
}

label {
	float:left;
	text-align: right;
	width: 120px;
	padding: 0px;
	margin: 0px;
	padding-right: 10px;
	margin-bottom: 20px;
}

input.inputfield {
	width: 220px;
	border: 1px solid #999;
}

input.inputfield_error {
	width: 220px;
	border: 1px solid #999;
	background-color: #f6d6d6;
}

.textarea_error {
	background-color: #f6d6d6;
}

textarea {
	width: 220px;
	border: 1px solid #999;
	margin-bottom: 15px;
}

p.error_msg {
	padding-top: 0px;
	margin-top: -14px;
	width: 220px;
	float:left;
	margin-left: 130px;
	font-size: 13px;
	color: #7d3131;
}

p.gen_error {
	padding-top: 3px;	
	width: 240px;
	text-align: right;
	float:right;
	margin-right: 15px;
	font-size: 13px;
	color: #7d3131;
}

p.contact_success {
	padding-top: 3px;
	width: 240px;
	text-align:right;
	float:right;
	margin-right: 15px;
	font-size: 13px;
	color: #5a7b57
}

input.submit {
	width: 80px;
	float:right;
	margin-top: 0px;
	margin-right: 47px;
}

.contact_right {
	float:left;
	width: 250px;
	margin: 15px 0px 20px 0px;
}

.contact_right p {
	line-height: 110%;
	padding-left: 9px;
}

.contact_li {
	margin-top: 5px;
}

img.article_icon {
	float:left;
	margin-right: 15px;
	margin-top: 8px;
	margi-bottom: 15px;
}

table{
	
}

.tax th {
	padding:0px;
	margin:0px;
	background-color: #CCC;
}

tr.head {
	background-color:#ffc20e;
}

.main td {
	background-color:#fff;
}

.main_content td p {
	font-size: 12px;
	padding: 2px;
}

td h4 {
	padding: 5px 0px 5px 0px;
	margin: 0px;
}

col.col1 {
	width: 150px;
}

/**********/
/* Footer */
/**********/

.cai {
	float:right;
	margin-top: -57px;
	margin-right: 10px;
}

#footer {
	text-align: center;
	padding-top: 5px;
	height: 20px;
	background-color: #142C52;
	width: 960px;
	margin: 0px auto 0px auto;
	color: #fff;
	font-size: 12px;
}

#footer a {
	color: #fff;
}

#credit {
	width: 960px;
	text-align: center;
	margin: 10px auto 20px auto;
}