html {margin: 0; padding: 0;}

body.home {margin: 0; padding: 0; background: url(../images/bg_home.jpg) repeat-x #fff;}

body.interior {margin: 0; padding: 0; background: url(../images/bg_interior.jpg) repeat-x #fff;}

#wrapper {margin: 0 auto 0 auto; padding: 0; position: relative; width: 1015px;}

/*div {border: 1px solid #ff0000;}*/



/* Header */

#header {background: url(../images/header_home.jpg) no-repeat; width: 1015px; height: 86px; position: absolute; top: 18px; z-index: 0;}

#header h1.imagelink {width: 1015px; height: 86px; display: block; margin: 0; padding: 0;}
		
#header a.hide {width: 1015px; height: 86px; display: block; text-decoration: none; margin: 0; padding: 0;}

#header_interior {background: url(../images/header_interior.jpg) no-repeat; width: 1015px; height: 86px; position: absolute; top: 19px; z-index: 0;}

#header_interior h1.imagelink {width: 1015px; height: 86px; display: block; margin: 0; padding: 0;}
		
#header_interior a.hide {width: 1015px; height: 86px; display: block; text-decoration: none; margin: 0; padding: 0;}



/* Login Box/eNewsletter Sign-Up */

#login_box {background: url(../images/login_box.jpg) no-repeat; width: 371px; height: 40px; right: -5px; position: absolute; z-index: 1;}

#login_box #left_col {width: 142px; height: 20px; float: left; border-right: 1px solid #cbcbcb; padding: 10px 0 0 14px;}

#login_box #right_col {width: 194px; height: 20px; float: left; padding: 8px 0 0 16px;}

#login_box form h1.image_heading {background: url(../images/heading_loginSearch.gif) no-repeat; width: 58px; height: 9px; margin: 4px 8px 0 0; padding: 0; float: left;}

#footer h6 {color: #1fb25a; font: normal 14px "Times New Roman", Times, serif; margin: 0 0 8px 0; padding: 0;}

#content_right_column form {margin: -10px 0 0 0; padding: 0 0 0 20px;}
div.as_text form#safesubscribe {background: none; margin: 0; padding: 0 0 10px 0;}

#login_box input.search_field {background: url(../images/bg_searchBox.gif); width: 88px; height: 18px; border: none; border-collapse: collapse; margin: 0 8px 0 0; padding: 0; vertical-align: top; color: #FFFFFF;}

#footer input.newsletter-email, #content_right_column input.newsletter-email, div.as_text input.newsletter-email {background: url(../images/bg_emailBox.gif); width: 200px; height: 18px; border: none; border-collapse: collapse; margin: 0 8px 0 0; padding: 0; vertical-align: top; color: #000;}

#login_box input.go_button, #footer input.go_button, #content_right_column input.go_button, div.as_text input.go_button {background: url(../images/btn_login_search.gif) no-repeat; width: 21px; height: 18px; border: none; border-collapse: collapse; margin: 0; padding: 0; vertical-align: top;}

#login_box input.go_button:hover, #footer input.go_button:hover, #content_right_column input.go_button:hover, div.as_text input.go_button:hover {background: url(../images/btn_login_searchRoll.gif) no-repeat; width: 21px; height: 18px; border: none; border-collapse: collapse; margin: 0; padding: 0; vertical-align: top;}



/* Flash */

#flashcontent {/*background: url(../images/flash_holder.jpg) no-repeat;*/ width: 1015px; height: 344px;}



/* Navigation */

#nav_home {background: url(../images/bg_navigation_home.jpg) no-repeat; width: 646px; float: left; margin: -7px 0 0 5px; padding: 0 0 32px 0; position: relative; z-index: 5;}

	#content_home > #nav_home {margin: -7px 0 0 9px;}

#nav_briefs {width: 646px; margin: 0; padding: 0;}

#nav_home div.nav_brief_group {width: 145px; float: left; border-right: 1px solid #eaeaea; padding: 0 0 0 14px; margin: 0; text-indent:}

#nav_home div.nav_brief_group_end {width: 145px; float: left; padding: 0 0 0 14px; margin: 0;}

div.nav_brief_group h1.as_title, div.nav_brief_group_end h1.as_title, #nav_interior h1.as_title {text-indent: -9999px; display: none;}

#nav_home li.incenticare a, #nav_interior li.incenticare a {display:block; width:107px; height: 28px; background: url("../images/nav_incenticare01.gif") 0 0 no-repeat; margin: 9px 0 0 8px; background-color: none;}
	
#nav_home li.incenticare a:hover, #nav_interior li.incenticare a:hover {background-position: 0 -28px; margin: 9px 0 0 8px; background-color: none; height: 28px;}

#nav_interior {border-right: 1px solid #eaeaea; width: 160px; float: left; padding: 0; margin: 0 0 27px 0;}

#nav_interior div.nav_brief_group01 {width: 145px; float: left; padding: 0 0 8px 14px;}

#nav_interior div.nav_brief_group02 {width: 145px; float: left; padding: 0 0 8px 14px;}

#nav_interior div.nav_brief_group03 {width: 145px; float: left; padding: 0 0 8px 14px;}

#nav_interior div.nav_brief_group_end {width: 145px; float: left; padding: 0 0 8px 14px;}

#nav_interior div.nav_brief_group01:hover {width: 145px; float: left; padding: 0 0 8px 14px; background: #f4f4f4;}

#nav_interior div.nav_brief_group02:hover {width: 145px; float: left; padding: 0 0 8px 14px; background: #f4f4f4;}

#nav_interior div.nav_brief_group03:hover {width: 145px; float: left; padding: 0 0 8px 14px; background: #f4f4f4;}

#nav_interior div.nav_brief_group_end:hover {width: 145px; float: left; padding: 0 0 8px 14px; background: #f4f4f4;}

#nav_interior #home_link {background: url(../images/bg_nav_homelink.jpg) no-repeat; height: 33px; width: 143px; padding: 17px 0 0 17px; margin: 0 -1px 0 1px; display: block; float: left;}

#nav_interior #home_link p {margin: 0; padding: 0;}

#nav_interior #home_link a {font-family: Arial, Helvetica, sans-serif; font-size: 11px; font-weight: bold; color: #b75219; text-decoration: none;}

#nav_interior #home_link a:visited {font-family: Arial, Helvetica, sans-serif; font-size: 11px; font-weight: bold; color: #b75219; text-decoration: none;}

#nav_interior #home_link a:hover {font-family: Arial, Helvetica, sans-serif; font-size: 11px; font-weight: bold; color: #ee9a6b; text-decoration: none;}

#nav_interior #home_link a:active {font-family: Arial, Helvetica, sans-serif; font-size: 11px; font-weight: bold; color: #b75219; text-decoration: none;}



/* Content */

#content_home {width: 1015px; padding: 103px 0 0 0;}

#callouts {width: 358px; float: left;}

a#callout-newsletter {background: url(../images/callouts-small-newsletter.png) no-repeat; cursor: pointer; display: block; height: 85px; margin: 0 0 0 5px; text-indent: -9999px; width: 349px;}
a#callout-newsletter:hover {background-position: 0 -87px;}

a#callout-blog {background: url(../images/callouts-small-blog.png) no-repeat; cursor: pointer; display: block; height: 85px; margin: 0 0 0 5px; text-indent: -9999px; width: 349px;}
a#callout-blog:hover {background-position: 0 -86px;}

a#callout-forum {background: url(../images/callouts-small-forum.png) no-repeat; cursor: pointer; display: block; height: 85px; margin: 0 0 0 5px; text-indent: -9999px; width: 349px;}
a#callout-forum:hover {background-position: 0 -85px;}

#callout_01 {background: url(../images/callout_01_new.jpg) no-repeat; width: 358px; height: 131px; padding: 0 0 3px 0;}

#callout_02 {background: url(../images/bg_callout_partners.gif) no-repeat; width: 301px; height: 131px; padding: 16px 0 0 57px;}

#callout_slowecon {background: url(../images/callout-slowecon.jpg) no-repeat; width: 358px; height: 128px; padding: 0;}

#content_outer_wrapper {width: 1015px; padding: 116px 0 0 0;}

#content_inner_wrapper {background: url(../images/bg_interior_content.jpg) no-repeat; width: 1015px; margin: 0 auto 0 auto; padding: 0;}

	#content_outer_wrapper > #content_inner_wrapper {background: url(../images/bg_interior_content.jpg) no-repeat; width: 1005px; margin: 0 auto 0 auto; padding: 0;}

#content_inner_wrapperNoRightCol {background: url(../images/bg_interior_contnoright.jpg) no-repeat; width: 1015px; margin: 0 auto 0 auto; padding: 0;}

	#content_outer_wrapper > #content_inner_wrapperNoRightCol {background: url(../images/bg_interior_contnoright.jpg) no-repeat; width: 1005px; margin: 0 auto 0 auto; padding: 0;}

#content_interior {width: 576px; float: left; margin-bottom: 20px;}

#content_inner_wrapperNoRightCol #content_interior {width: 840px; float: left; margin-bottom: 20px;}

span#newsletter-archive h3 {background: none; color: #000; font-family: "Times New Roman", Times, serif; font-size: 18px; font-weight: normal; margin: 6px 0 5px 0px; padding: 9px 0 3px 0px; display: block; width: 90%; border-bottom: 1px solid #e5e5e5;}

a#btn-partners {background: url(../images/btn-partners.gif) no-repeat 0 0; border: none; display: block; height: 83px; outline: none; text-indent: -9999px; width: 631px;}

a#btn-partners:hover {background-position: 0 -83px;}

/* Right Column */

#content_right_column {width: 266px; float: left; margin: -16px 0 0 0; padding: 0; z-index: 10; position: relative;}

#articles {width: 266px; background: #0d0d0d; padding: 14px 0 0 0; margin: 0 0 27px 0;}

#articles_bottom {background: url(../images/articles_bottom.jpg) no-repeat; width: 266px; height: 87px; margin: -30px 0 0 0; padding: 0; position: relative; z-index: 1;}

div.nonarticle_content {color: #fff; font: normal 12px Arial, Helvetica, sans-serif; padding: 0 0 30px 20px;}

#highlight_box {width: 237px; background: #fdf4ef; border: 1px solid #e5ddd8; padding: 5px 20px 0 9px; margin: 0 0 20px 0;}



/* Footer */

#footer {background: url(../images/bg_footer.gif) no-repeat /*bottom*/; width: 1015px; height: 119px;}

#footer #left_column {width: 482px; float: left; padding: 20px 0 0 25px;}

#footer #right_column {width: 482px; float: left; text-align: right; padding: 17px 24px 0 0;}



/* Text Styles */

#login_box p {font-family: Arial, Helvetica, sans-serif; font-size: 11px; padding: 0; margin: 0;}

#content_interior p, #content_interior .as_text {background: url(../images/bg_content_interior.gif) repeat-y; font-family: Arial, Helvetica, sans-serif; font-size: 12px; padding: 12px 24px 10px 24px; margin: 0;}

div#content_interior dl dd.summarytext {clear: both; display: block; background: url(../images/bg_content_interior.gif) repeat-y; font-family: Arial, Helvetica, sans-serif; font-size: 12px; padding: 5px 24px 10px 24px; margin: 0; text-indent: 0;}

a, dt.links a {font-family: Arial, Helvetica, sans-serif; text-decoration: none; padding: 0; margin: 0; color: #e67231;}

a:visited, dt.links a:visited {font-family: Arial, Helvetica, sans-serif; text-decoration: none; padding: 0; margin: 0; color: #e67231;}

a:hover, dt.links a:hover {font-family: Arial, Helvetica, sans-serif; text-decoration: none; padding: 0; margin: 0; color: #ebc7b3;}

a:active, dt.links a:active {font-family: Arial, Helvetica, sans-serif; text-decoration: none; padding: 0; margin: 0; color: #e67231;}

dt.links a, dt.count {background: none; float: left;}

#content_interior dl dd.linktext {display: block; margin: 0 0 0 24px; padding: 0 0 20px 0;}

dt.count {display: block; padding: 0 10px 0 24px;}

div.result span.title {font-family: Arial, Helvetica, sans-serif; font-size: 12px; padding: 12px 24px 10px 24px; margin: 0;}

div.result span.detail span.current_set, div.result span.detail {font-family: Arial, Helvetica, sans-serif; font-size: 12px; margin: 20px 0 0 0;}

#content_home h2 {font-family: "Times New Roman", Times, serif; font-size: 25px; font-weight: normal; margin: 4px 0 0 8px;  padding: 9px 0 0 10px; background: url(../images/bg_heading.gif) repeat-x; display: block; height: 43px; width: 95%;}

#content_interior h2, #content_interior H1.as_title {font-family: "Times New Roman", Times, serif; font-size: 25px; font-weight: normal; margin: 6px 0 5px 8px; padding: 9px 0 3px 10px; background: url(../images/bg_heading_interior.gif) repeat-x; display: block; width: 95%; border-bottom: 3px solid #e5e5e5;}

#content_interior h3, #content_interior h4, #content_interior h5, #content_interior h6 {color: #00A14F; font-family: "Times New Roman", Times, serif; font-size: 21px; font-weight: normal; margin: 0px 0 15px 0; padding: 9px 0 8px 0; background: url(../images/bg_subheading_interior.gif) repeat-x; display: block; width: 522px; border-bottom: 3px solid #e5e5e5;}

#nav_home h3.consulting {background: url(../images/heading_consulting.gif) no-repeat; width: 160px; height: 52px; margin: 0 0 0 -13px; padding: 0;}

#nav_home h3.analysis {background: url(../images/heading_analysis.gif) no-repeat; width: 159px; height: 52px; margin: 0 0 0 -13px; padding: 0;}

#nav_home h3.compliance {background: url(../images/heading_compliance.gif) no-repeat; width: 159px; height: 52px; margin: 0 0 0 -13px; padding: 0;}

#nav_home h3.taxconsult {background: url(../images/heading_taxconsult.gif) no-repeat; width: 159px; height: 52px; margin: 0 0 0 -13px; padding: 0;}

#nav_interior h3.consulting {background: url(../images/heading_consulting_interior.gif) no-repeat; width: 160px; height: 49px; margin: 0 -1px 0 -13px; padding: 0;}

#nav_interior h3.analysis {background: url(../images/heading_analysis_interior.gif) no-repeat; width: 160px; height: 49px; margin: 0 0 0 -13px; padding: 0;}

#nav_interior h3.compliance {background: url(../images/heading_compliance_interior.gif) no-repeat; width: 160px; height: 49px; margin: 0 0 0 -13px; padding: 0;}

#nav_interior h3.taxconsult {background: url(../images/heading_taxconsult_interior.gif) no-repeat; width: 160px; height: 49px; margin: 0 0 0 -13px; padding: 0;}

#nav_home ul, #nav_interior ul, #callout_01 ul, #callout_02 ul, #callout_01 ul li, #callout_02 ul li {list-style-type: none; padding: 0; margin: 0;}

#nav_home ul li, #nav_interior ul li {list-style-type: none; padding: 0; margin: 0 0 2px -7px; line-height: 17px;}

#nav_home li.nav a, #nav_interior li.nav a {font-family: Arial, Helvetica, sans-serif; font-size: 11px; text-decoration: none; width: 140px; padding: 5px 0 5px 7px; margin: 0; color: #b75219; display: block;}

#nav_home li.nav a:visited, #nav_interior li.nav a:visited {font-family: Arial, Helvetica, sans-serif; font-size: 11px; text-decoration: none; width: 140px; padding: 5px 0 5px 7px; margin: 0; color: #b75219; display: block;}

#nav_home li.nav a:hover {font-family: Arial, Helvetica, sans-serif; font-size: 11px; text-decoration: none; width: 140px; padding: 5px 0 5px 7px; margin: 0; color: #b75219; background: url(../images/bullet_nav.gif) no-repeat right center #e6e6e6; display: block;}

#nav_interior li.nav a:hover {font-family: Arial, Helvetica, sans-serif; font-size: 11px; text-decoration: none; width: 140px; padding: 5px 0 5px 7px; margin: 0; color: #fff; background: url(../images/bullet_nav_interior.gif) no-repeat right center #3f3f3f; display: block;}

#nav_home li.nav a:active, #nav_interior li.nav a:active {font-family: Arial, Helvetica, sans-serif; font-size: 11px; text-decoration: none; width: 140px; padding: 5px 0 5px 7px; margin: 0; color: #b75219; display: block;}

#callout_slowecon ul, #callout_slowecon ul li {list-style: none; list-style-image: none; margin: 0; padding: 0;}

#callout_slowecon li.learnmore_link a {display:block; font: 16px normal "Times New Roman", Times, serif; font-style: normal; width:100px; background: url("../images/bullet-wordbaloon.png") 0 0 no-repeat; margin: 78px 30px 0 18px; padding: 0 0 0 20px;}
	#callouts > #callout_slowecon li.learnmore_link a {display:block; font: 16px normal "Times New Roman", Times, serif; font-style: normal; width:100px; background: url("../images/bullet-wordbaloon.png") 0 0 no-repeat; margin: 78px 59px 0 18px; padding: 0 0 0 20px;}

#callout_02 h4 {background: url(../images/heading_partners.gif) no-repeat; margin: 0 0 2px 0; padding: 0;}

#callout_01 li.learnmore_link a {display:block; width:90px; background: url("../images/imglink_learnmore01.gif") 0 0 no-repeat; margin: 78px 30px 0 0; float: right; font-size: 12px;}

#callout_02 li.learnmore_link a {display:block; width:90px; background: url("../images/imglink_learnmore01.gif") 0 0 no-repeat; margin: 0px 30px 0 0; float: right; font-size: 12px;}

	#callouts > #callout_01 li.learnmore_link a {display:block; width:90px; background: url("../images/imglink_learnmore01.gif") 0 0 no-repeat; margin: 78px 59px 0 0; float: right;}
	
	#callouts > #callout_02 li.learnmore_link a {display:block; width:90px; background: url("../images/imglink_learnmore01.gif") 0 0 no-repeat; margin: 5px 59px 0 0; float: right;}

#callout_01 li.learnmore_link a:hover {background-position: 0 -17px; margin: 78px 30px 0 0;}

#callout_02 li.learnmore_link a:hover {background-position: 0 -17px; margin: 0px 30px 0 0;}

	#callouts > #callout_01 li.learnmore_link a:hover {background-position: 0 -17px; margin: 78px 59px 0 0;}
	
	#callouts > #callout_02 li.learnmore_link a:hover {background-position: 0 -17px; margin: 5px 59px 0 0;}
	
#callout_02 a img {border: none;}
	
#content_interior ul, #content_interior ol, #content_interior div.as_text ul, #content_interior div.as_text ol {background: url(../images/bg_clear.gif) repeat-y; font-family: Arial, Helvetica, sans-serif; font-size: 12px; padding: 12px 24px 0px 24px; margin: 0;}

#content_interior ul li ul, #content_interior ol li ol {font-family: Arial, Helvetica, sans-serif; font-size: 12px; padding: 12px 24px 0px 24px; margin: 0; background: none; background: url(../images/bg_clear.gif) repeat-y;}

#content_interior ul li, #content_interior ul li ul li {list-style-image: url(../images/bullet_content_interior.gif); margin: 0 0 20px 20px;}

#articles p {color: #fff; font: 12px Arial, Helvetica, sans-serif; padding: 0 20px 15px 20px;}
	
#articles h2, #articles h3, DIV.as_toc H2 {color: #e67231; font-family: "Times New Roman", Times, serif; font-size: 22px; font-weight: normal; border-bottom: 1px solid #808080; margin: 0 auto 0 auto; padding: 0 0 9px 3px; width: 229px;}

#articles ul {z-index: 2; position: relative;}

#articles ul li {list-style-image: url(../images/bullet_articles.gif); background: url(../images/border_articles.gif) no-repeat bottom; margin: 10px 0 0px 0; padding: 0 5px 10px 0;}

#articles li a {font-family: "Times New Roman", Times, serif; font-size: 16px; color: #fff; text-decoration: none; margin: 12px 0 12px 0; padding: 0;}

#articles li a:visited {font-family: "Times New Roman", Times, serif; font-size: 16px; color: #fff; text-decoration: none; margin: 12px 0 12px 0; padding: 0;}

#articles li a:hover {font-family: "Times New Roman", Times, serif; font-size: 16px; color: #c4df5c; text-decoration: none; margin: 12px 0 12px 0; padding: 0;}

#articles li a:active {font-family: "Times New Roman", Times, serif; font-size: 16px; color: #fff; text-decoration: none; margin: 12px 0 12px 0; padding: 0;}

#highlight_box h3, #highlight_box h1.as_title {color: #00a14f; font-family: Arial, Helvetica, sans-serif; font-size: 18px; letter-spacing: -1px; margin: 0 0 -5px 0; padding: 0; border: none;}

#highlight_box ul {}

#highlight_box ul li {list-style-image: url(../images/bullet_highlightbox.gif); font-family: Arial, Helvetica, sans-serif; font-size: 11px; margin: 0 0 20px -5px; padding: 0;}

#highlight_box div.as_text {font-family: Arial, Helvetica, sans-serif; font-size: 11px; margin: 10px 0 20px 0; padding: 0;}

#highlight_box ul li ul {}

#highlight_box ul li ul li {list-style-image: url(../images/bullet_highlightbox_sublist.gif); font-family: Arial, Helvetica, sans-serif; font-size: 11px; margin: 10px 0 10px -8px; padding: 0;}

#footer p {font-family: Arial, Helvetica, sans-serif; font-size: 10px;}

#footer #left_column p {margin: 0; padding: 0;}

#footer #right_column p {margin: 0; padding: 8px 0 0 0;}

h4.footer_logo {background: url(../images/logo_footer02.gif) no-repeat; height: 51px; text-align:right; margin: 16px 0 0 0; padding: 0;}

#footer #right_column img {float: right;}

span.footer_emphasis {color: #e67231; font-family: "Times New Roman", Times, serif; font-size: 18px; padding: 0; margin: 0;}



/* Various Classes and IDs */

img, #content_interior div.as_text a img { behavior: url(/iepngfix.htc) }

.clear {clear: both;}

.hidden {visibility: hidden;}
		
.novisibility {display: none;}

.orange_accent {color: #e77134; font-weight: bold; font-size: 14px;}

#nav_home ul li a em, #nav_interior ul li a em, #callout_01 li a em, #callout_02 li a em {visibility: hidden;}

div.horizontal_rule {width: 97%; height: 3px; background: url(../images/home_rule.gif) repeat-x; margin: 0 0 0 8px; padding: 0;}

#content_interior img {border: 3px solid #000; float: left; margin: 0 12px 12px 0; padding: 0;}

#content_interior a img {border: 1px solid #e67231; float: none; margin: 0; padding: 0; vertical-align: middle;}

.align_right {text-align: right; vertical-align: top;}

#content_interior form {padding: 0px 24px 10px 24px; margin: 0; background: url(../images/bg_content_interior.gif) repeat-y;}

table.background {font-family: Arial, Helvetica, sans-serif; font-size: 12px; width: 100%;}

td.align_right {width: 30%;}

.form_field {width: 70%; height: 22px; background: url(../images/form_field_bg2.gif) no-repeat; border: none; padding-left: 5px;}

.form_field:focus {color:#000000; border:#fff 1px solid; background: #feeee6; width: 70%; height: 22px; padding-left: 5px;}

select.form_field {border: none; padding: 0; background: url(../images/form_field_bg.gif) repeat-x; width: 54%; height: 18px;}

select option {background: #fff; border: none; width: 54%; height: 18px;}

table#tif_contacts {padding: 0; margin: 0; border: none;}

table#tif_contacts tr td {background: #dddddd; padding: 5px; vertical-align: top;}

table#tif_contacts tr td.no_bg {background: none; padding: 5px; vertical-align: top;}

#content_interior div.as_text a img {border: none; border-collapse: collapse;}

a.moreinfobtn {background: url(../images/btn_moreinfo.png) no-repeat; display: block; height: 35px; text-indent: -9999px; width: 224px;}

a.moreinfobtn:hover {background-position: 0 -35px;}