.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.dealer-feature{background:#fff;border-bottom:1px solid var(--line)}.dealer-layout{display:grid;grid-template-columns:1fr 1fr;gap:85px;align-items:center;padding-block:76px}.dealer-copy h2{font-size:41px;line-height:1.25}.dealer-copy>p:not(.eyebrow){font-size:14px;line-height:1.9;color:var(--slate);max-width:420px;margin-top:20px}.dealer-actions{display:flex;align-items:center;flex-wrap:wrap;gap:22px;margin-top:25px}.dealer-actions .button{font-size:12px;padding:15px 18px;gap:18px}.dealer-actions .inline-link{font-size:12px;gap:12px}.fee-example{background:var(--navy);color:#fff;border-radius:3px;padding:27px 29px}.fee-example .tiny-label{font-size:8px;color:#b2c2de}.fee-example-head{display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid #3b4961;padding-bottom:18px}.fee-example-head>span:last-child{font-size:20px;color:#a0b5ff}.fee-example-main{display:flex;align-items:flex-end;justify-content:space-between;gap:20px;margin-top:20px}.fee-example-main>div>span{font-size:11px;display:block;color:#c6d1e3}.fee-example-main strong{display:block;font-family:var(--serif);font-size:48px;font-weight:400;letter-spacing:-1.5px;line-height:1.3;margin-top:4px}.fee-example-main>p{font-size:10px;line-height:1.7;color:#aebcce;max-width:130px;text-align:right;margin-bottom:6px}.fee-bar{display:flex;height:13px;gap:3px;margin-top:22px}.fee-bar-base{background:#6988ea;width:65.25%}.fee-bar-markup{background:#d6947d;flex:1}.fee-legend{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-top:17px}.fee-legend>div{position:relative;padding-left:15px}.fee-legend>div:before{content:'';position:absolute;left:0;top:5px;width:6px;height:6px;background:#6988ea}.fee-legend>div:last-child:before{background:#d6947d}.fee-legend span{font-size:9px;line-height:1.6;color:#b9c6da;display:block}.fee-legend b{font-size:17px;letter-spacing:-.3px;font-weight:500;display:block;margin-top:3px}.fee-example-note{font-size:9px;line-height:1.8;color:#a8b7ce;border-top:1px solid #3b4961;margin-top:21px;padding-top:14px}.fee-example-note a{color:#c8d5ff;text-decoration:underline;text-underline-offset:3px}.dealer-hero{padding-block:34px 45px;border-bottom:1px solid var(--line)}.breadcrumbs{display:flex;align-items:center;gap:12px;color:var(--slate);font-size:10px;margin-bottom:40px;flex-wrap:wrap}.breadcrumbs a:hover{color:var(--cobalt)}.dealer-hero h1{font-size:58px;line-height:1.19;max-width:850px;letter-spacing:-2px}.dealer-hero .standfirst{font-size:17px;color:var(--slate);line-height:1.8;max-width:700px;margin-top:22px}.article-meta{font-size:10px;color:var(--slate);margin-top:22px;display:flex;gap:20px;flex-wrap:wrap}.guide-layout{display:grid;grid-template-columns:230px minmax(0,750px);gap:80px;padding-block:54px 75px;align-items:start}.article-nav{position:sticky;top:30px;display:flex;flex-direction:column;gap:13px;border-left:2px solid #dce2ec;padding-left:20px}.article-nav strong{text-transform:uppercase;letter-spacing:1.5px;color:var(--cobalt);font-size:9px;margin-bottom:3px}.article-nav a{font-size:11px;color:var(--slate);line-height:1.7}.article-nav a:hover{color:var(--cobalt)}.article-body section{scroll-margin-top:30px;margin-bottom:38px}.article-body h2{font-size:30px;line-height:1.3;margin-bottom:15px;letter-spacing:-.8px}.article-body p,.article-body li{font-size:14px;line-height:1.9;color:var(--slate);margin-bottom:14px}.article-body strong{font-weight:600;color:var(--ink)}.article-body a:not(.button){color:var(--cobalt);text-decoration:underline;text-underline-offset:3px}.article-body ul,.article-body ol{padding-left:20px}.article-body h3{font-size:16px;font-weight:600;margin-block:23px 11px}.source-context{background:#eaeef7;padding:20px 23px;border-left:2px solid var(--cobalt);margin-block:23px}.source-context p:last-child{margin-bottom:0}.article-example{padding:25px;border:1px solid #d9dfe5;background:#fff;border-radius:3px;margin-block:24px}.article-example>p{font-size:10px;text-transform:uppercase;letter-spacing:1px;color:var(--cobalt);margin-bottom:18px}.example-rows>div{display:flex;justify-content:space-between;gap:25px;padding-block:12px;border-bottom:1px solid #e4e7ec;font-size:13px;color:var(--slate)}.example-rows>div:last-child{border-bottom:0}.example-rows b{font-weight:600;font-size:15px;color:var(--navy);white-space:nowrap}.example-rows .example-total{border-top:2px solid var(--navy);border-bottom:0;color:var(--navy)}.article-example .example-note{font-size:11px;line-height:1.8;text-transform:none;letter-spacing:0;color:var(--slate);margin:16px 0 0}.article-callout{background:var(--navy);color:#fff;padding:26px;border-radius:3px;margin-block:28px}.article-callout h3{color:#fff;margin-top:0;font-family:var(--serif);font-weight:400;font-size:25px}.article-callout p{color:#c7d1e4;font-size:12px;margin-bottom:0}.article-callout .button{margin-top:19px;font-size:12px}.article-sources{border-top:1px solid var(--line);padding-top:27px}.article-sources p,.article-sources li{font-size:11px}.article-faq details{border-bottom:1px solid var(--line);padding-block:14px}.article-faq summary{font-size:13px;font-weight:600;cursor:pointer;line-height:1.8}.article-faq p{font-size:12px;margin:12px 0 0}.calculator-layout{display:grid;grid-template-columns:340px minmax(0,1fr);gap:65px;align-items:start;padding-block:50px}.calculator-form{position:sticky;top:25px}.calculator-form .eyebrow{padding-bottom:12px;border-bottom:2px solid var(--navy);margin-bottom:25px}.calc-field{margin-bottom:22px}.calc-field label{display:block;font-size:13px;font-weight:600;margin-bottom:8px}.calc-field input,.calc-field select{width:100%;min-height:46px;border:1px solid #cfd6df;background:#fff;border-radius:2px;padding:11px 13px;font-size:15px;color:var(--ink)}.calc-field input:focus-visible,.calc-field select:focus-visible{outline:2px solid var(--cobalt);outline-offset:2px}.calc-money{position:relative}.calc-money span{position:absolute;left:13px;top:10px;font-size:15px;color:var(--slate);pointer-events:none}.calc-money input{padding-left:29px}.calc-hint{font-size:10px;color:var(--slate);line-height:1.8;margin-top:7px}.calc-toggle{display:flex;border:1px solid #cfd6df;border-radius:2px;margin-top:12px;overflow:hidden;background:#fff}.calc-toggle button{padding:11px 8px;flex:1;background:#fff;font-size:10px;line-height:1.5;color:var(--slate)}.calc-toggle button[aria-pressed=true]{background:var(--navy);color:#fff}.calc-field-pair{display:grid;grid-template-columns:1fr 1fr;gap:14px}.calc-private-note{display:flex;align-items:center;gap:9px;padding-top:18px;border-top:1px solid var(--line);font-size:10px;color:var(--slate)}.calc-private-note span{color:var(--cobalt)}.calculator-result{background:var(--navy);color:white;border-radius:3px;padding:29px 31px;border-top:3px solid var(--cobalt)}.calculator-result .eyebrow{font-size:9px;color:#a9bfff}.calculator-result .calc-number{font-family:var(--serif);font-size:66px;line-height:1.15;letter-spacing:-2px;overflow-wrap:anywhere}.calc-result-description{font-size:14px;line-height:1.85;color:#c4cfe2;max-width:550px;margin-top:16px}.calc-result-description strong{color:#fff;font-weight:600}.calc-match-label{font-size:9px;display:inline-block;border:1px solid #6578aa;color:#c3d1f4;padding:5px 9px;border-radius:2px;margin-top:19px}.calc-result-grid{display:grid;grid-template-columns:1fr 1fr;border:1px solid #40506b;margin-top:24px;gap:1px;background:#40506b}.calc-result-grid>div{background:var(--navy);padding:16px 18px;min-width:0}.calc-result-grid span{display:block;text-transform:uppercase;letter-spacing:.9px;font-size:8px;color:#abbcd5;line-height:1.8}.calc-result-grid b{font-size:24px;font-weight:400;line-height:1.5;display:block;margin-top:4px}.calc-result-grid>div:nth-child(2) b,.calc-result-grid>div:last-child b{color:#afc2ff}.reference-proof{background:white;color:var(--ink);border-radius:2px;overflow:hidden;margin-top:25px}.reference-heading{padding:13px 16px;background:#e9edf5;border-bottom:1px solid #d6dce5;display:flex;flex-direction:column;gap:5px}.reference-heading>span{text-transform:uppercase;letter-spacing:1.3px;font-size:8px;color:var(--slate)}.reference-heading>strong{font-size:10px;font-weight:500}.reference-table-wrap{overflow-x:auto}.reference-table{width:100%;border-collapse:collapse;text-align:left;font-size:11px;white-space:nowrap}.reference-table th{font-size:8px;font-weight:600;text-transform:uppercase;letter-spacing:.4px;color:var(--slate);padding:12px 13px;border-bottom:1px solid #dce1e9}.reference-table td{padding:11px 13px;border-bottom:1px solid #e6e9ed}.reference-table tr.matched td{background:#e8edff;color:#2746aa;font-weight:600}.reference-table tr.matched td:first-child{box-shadow:inset 3px 0 var(--cobalt)}.reference-warning{padding:13px 16px;background:#f7ede9;color:#83452e;font-size:10px;line-height:1.8}.calc-assumptions{padding:21px 0 0}.calc-assumptions h2{font-family:var(--sans);font-size:12px;letter-spacing:0;font-weight:600;margin-bottom:10px}.calc-assumptions p{font-size:11px;line-height:1.9;color:var(--slate);margin-bottom:10px}.calc-assumptions a{color:var(--cobalt);text-decoration:underline;text-underline-offset:3px}.calc-after{padding-bottom:75px;display:grid;grid-template-columns:1fr 1fr;gap:65px}.calc-after h2{font-size:29px;line-height:1.3;letter-spacing:-.7px}.calc-after p{font-size:13px;line-height:1.9;color:var(--slate);margin-top:15px}.calc-after a{color:var(--cobalt);text-decoration:underline;text-underline-offset:3px}.calc-source-banner{font-size:11px;line-height:1.9;padding:17px 21px;background:#e9edf6;border-left:2px solid var(--cobalt);margin-top:23px;max-width:840px;color:var(--slate)}.calc-source-banner strong{color:var(--navy);font-weight:600}
@media(max-width:1100px){.dealer-layout{gap:45px}.dealer-copy h2{font-size:36px}.dealer-copy>p:not(.eyebrow){font-size:13px}.dealer-actions{gap:18px}.dealer-actions .button,.dealer-actions .inline-link{font-size:11px}.guide-layout{grid-template-columns:190px minmax(0,1fr);gap:50px}.calculator-layout{grid-template-columns:300px minmax(0,1fr);gap:40px}.calculator-result{padding:25px}.calc-result-grid>div{padding:14px}.calc-result-grid b{font-size:22px}.reference-table th,.reference-table td{padding:10px}.calc-after{gap:40px}}
@media(max-width:950px){.dealer-layout{gap:35px;padding-block:60px}.dealer-copy h2{font-size:32px}.fee-example{padding:23px}.fee-example-main strong{font-size:40px}.fee-example-main>p{font-size:9px;max-width:105px}.dealer-hero h1{font-size:49px}.dealer-hero .standfirst{font-size:15px}.calculator-layout{grid-template-columns:260px minmax(0,1fr);gap:25px}.calculator-result{padding:23px 20px}.calculator-result .calc-number{font-size:57px}.calc-result-description{font-size:12px}.calc-result-grid b{font-size:20px}.calc-result-grid span{font-size:7px}.reference-table{font-size:10px}.reference-table th{font-size:7px}.reference-table th,.reference-table td{padding:9px}.guide-layout{grid-template-columns:165px minmax(0,1fr);gap:35px}.article-body h2{font-size:27px}.article-body p,.article-body li{font-size:13px}}
@media(max-width:760px){.dealer-layout{grid-template-columns:1fr;gap:30px;padding-block:53px}.dealer-copy h2{font-size:36px}.dealer-copy>p:not(.eyebrow){font-size:13px}.dealer-actions{gap:19px}.dealer-actions .button{font-size:11px}.dealer-actions .inline-link{font-size:10px}.fee-example{padding:24px}.fee-example-main strong{font-size:45px}.fee-example-main>p{max-width:115px;font-size:9px}.fee-legend span{font-size:9px}.fee-legend b{font-size:18px}.fee-example-note{font-size:9px}.dealer-hero{padding-block:24px 32px}.breadcrumbs{font-size:9px;gap:8px;margin-bottom:30px}.dealer-hero h1{font-size:40px;letter-spacing:-1.4px}.dealer-hero .standfirst{font-size:14px;margin-top:19px}.article-meta{font-size:9px;gap:10px 15px}.guide-layout{display:block;padding-block:30px 45px}.article-nav{position:static;margin-bottom:35px;gap:10px;padding-block:3px}.article-nav a{font-size:11px}.article-body h2{font-size:28px}.article-body p,.article-body li{font-size:13px}.article-example{padding:20px}.example-rows>div{font-size:11px;gap:15px}.example-rows b{font-size:13px}.article-callout{padding:23px}.article-callout h3{font-size:24px}.article-callout p{font-size:12px}.calculator-layout{grid-template-columns:1fr;gap:30px;padding-block:32px}.calculator-form{position:static}.calc-field label{font-size:13px}.calc-toggle button{font-size:11px;min-height:44px}.calc-hint{font-size:11px}.calc-field input,.calc-field select{font-size:16px}.calculator-result{padding:24px 20px}.calculator-result .calc-number{font-size:58px}.calc-result-description{font-size:13px}.calc-result-grid>div{padding:14px 12px}.calc-result-grid b{font-size:22px}.calc-result-grid span{font-size:8px}.reference-table{font-size:10px}.reference-table th{font-size:7px}.reference-table th,.reference-table td{padding:10px 8px}.reference-warning{font-size:10px;padding:13px}.calc-assumptions p{font-size:11px}.calc-after{grid-template-columns:1fr;gap:30px;padding-bottom:45px}.calc-after h2{font-size:27px}.calc-after p{font-size:13px}.calc-source-banner{font-size:11px;padding:15px 17px}}
@media(max-width:390px){.dealer-copy h2{font-size:33px}.dealer-actions{gap:18px}.dealer-actions .button{padding:14px 13px;font-size:10px}.dealer-actions .inline-link{font-size:9px;gap:8px}.fee-example{padding:22px 20px}.fee-example-main strong{font-size:41px}.fee-example-main>p{font-size:8px;max-width:93px}.fee-legend{gap:12px}.fee-legend span{font-size:8px}.dealer-hero h1{font-size:36px}.calculator-result .calc-number{font-size:52px}.reference-table th,.reference-table td{padding:9px 6px}}

.calculator-result .calc-number.is-message{font-size:34px;letter-spacing:-.8px}
.guide-index{display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:22px;padding-block:50px 80px}.guide-card{display:flex;flex-direction:column;gap:10px;background:#fff;border:1px solid var(--line);border-radius:3px;padding:24px;transition:border-color .2s}.guide-card:hover{border-color:var(--cobalt)}.guide-card-eyebrow{text-transform:uppercase;letter-spacing:1.3px;font-size:9px;color:var(--cobalt)}.guide-card-title{font-family:var(--serif);font-size:23px;line-height:1.3}.guide-card-text{font-size:12px;line-height:1.8;color:var(--slate)}
.company-status{display:inline-flex;flex-direction:column;gap:4px;margin-top:24px;padding:12px 16px;border-left:3px solid var(--cobalt);background:#fff}.company-status span{text-transform:uppercase;letter-spacing:1.2px;font-size:9px;color:var(--slate)}.company-status strong{font-size:16px;font-weight:600}.company-status-bankrupt,.company-status-closed,.company-status-wound-down{border-left-color:#c2410c}
.company-timeline>div{display:grid;grid-template-columns:140px 1fr;gap:18px;padding:12px 0;border-bottom:1px solid var(--line)}.company-timeline span{font-size:12px;font-weight:600;color:var(--navy)}.company-timeline p{margin:0}
.company-group{padding-top:40px}.company-group h2{font-size:30px}.company-group .guide-index{padding-block:20px 10px}.company-note{font-size:13px;color:var(--slate);padding-block:20px 70px}.company-note a{color:var(--cobalt);text-decoration:underline}
@media(max-width:760px){.company-timeline>div{grid-template-columns:1fr;gap:4px}}
.lookup-label{display:block;font-size:13px;font-weight:600;margin-bottom:8px}.lookup-input{width:100%;min-height:48px;border:1px solid #cfd6df;border-radius:2px;padding:11px 13px;font-size:16px;background:#fff}.lookup-empty{font-size:13px;color:var(--slate);margin-top:14px}.lookup-list{margin-top:20px}.lookup-item{border-top:1px solid var(--line);padding:18px 0}.lookup-item[hidden]{display:none}.lookup-head{display:flex;justify-content:space-between;align-items:baseline;gap:14px;flex-wrap:wrap}.lookup-head h3{margin:0;font-size:18px}.lookup-head span{font-size:11px;color:var(--slate)}.lookup-item p{margin:8px 0 0}.lookup-links{font-size:12px}
.letter-layout{display:grid;grid-template-columns:minmax(0,420px) minmax(0,1fr);gap:50px;padding-block:45px 80px;align-items:start}.letter-form fieldset{border:0;padding:0;margin:0 0 26px}.letter-form legend{font-size:11px;text-transform:uppercase;letter-spacing:1.3px;color:var(--cobalt);margin-bottom:12px}.letter-form label{display:block;font-size:13px;font-weight:600;margin-bottom:14px}.letter-form input,.letter-form select,.letter-form textarea{display:block;width:100%;margin-top:6px;border:1px solid #cfd6df;border-radius:2px;padding:10px 12px;font:inherit;font-weight:400;font-size:15px;background:#fff}.letter-output{position:sticky;top:20px}.letter-tools{display:flex;gap:10px;flex-wrap:wrap}.letter-tools .button{font-size:12px;padding:12px 16px}.letter-status{min-height:1.4em;font-size:12px;color:var(--cobalt);margin:10px 0}.letter-preview{white-space:pre-wrap;font-family:Georgia,serif;font-size:14px;line-height:1.7;background:#fff;border:1px solid var(--line);padding:28px;border-radius:3px;max-height:70vh;overflow:auto}.letter-note{font-size:11px;color:var(--slate);margin-top:14px}
.checklist{list-style:none;padding-left:0!important}.checklist li{border-bottom:1px solid var(--line);padding:10px 0;margin:0}.checklist label{display:flex;gap:12px;align-items:flex-start;cursor:pointer}.checklist input{margin-top:6px;width:18px;height:18px}.checklist-body{max-width:820px;padding-block:40px 70px}
@media(max-width:860px){.letter-layout{grid-template-columns:1fr}.letter-output{position:static}}
@media print{.site-header,.topline,.site-footer,.help-cta,.preview-badge,.cookie-banner,.letter-form,.letter-tools,.letter-note,.source-context,.dealer-hero .dealer-actions,.breadcrumbs{display:none!important}.letter-layout{display:block}.letter-preview{border:0;max-height:none;padding:0}}
.bk-table-wrap{overflow-x:auto;margin-block:18px;border:1px solid var(--line);border-radius:3px;background:#fff}
.bk-table{width:100%;border-collapse:collapse;font-size:12px;text-align:left}
.bk-table th{font-size:9px;text-transform:uppercase;letter-spacing:1px;color:var(--slate);padding:12px 14px;border-bottom:2px solid var(--navy);white-space:nowrap}
.bk-table td{padding:13px 14px;border-bottom:1px solid #e6e9ed;vertical-align:top;line-height:1.6;color:var(--ink)}
.bk-table td span{display:block;font-size:10px;color:var(--slate)}
.bk-table td a{font-weight:600}
.bk-table td:nth-child(2){white-space:nowrap}
.bk-note{font-size:12px}
.co-table td:nth-child(2){white-space:normal}.co-table td:first-child{white-space:nowrap}
.action-list{list-style:none;padding:0;margin:18px 0 0;border-top:1px solid var(--line)}
.action-item{padding:16px 0;border-bottom:1px solid var(--line)}
.action-meta{display:flex;flex-wrap:wrap;gap:6px 14px;align-items:baseline;font-size:11px;margin:0 0 6px}
.action-meta time{font-weight:600;color:var(--navy);white-space:nowrap}
.action-meta span{color:var(--slate)}
.action-meta a{font-weight:600;color:var(--cobalt)}
.action-summary{font-size:13px;line-height:1.75;color:var(--ink);margin:0}
.action-summary a{color:var(--cobalt);text-decoration:underline;text-underline-offset:3px;white-space:nowrap}
main ul.action-list{padding-left:0}
.action-list .action-item{padding:14px 0;margin:0}
.action-list .action-item p{margin:0;max-width:none}
.action-list .action-item .action-meta{margin-bottom:4px}
.action-list .action-item .action-summary{line-height:1.65}
.action-more{margin-top:14px}
.action-more summary{cursor:pointer;font-size:12px;font-weight:600;color:var(--cobalt);padding:10px 0}
.action-more[open] summary{margin-bottom:2px}
.bk-tools{display:flex;flex-wrap:wrap;align-items:flex-end;gap:14px 18px;margin-top:18px}.bk-filters{display:flex;flex-wrap:wrap;gap:12px;flex:1 1 100%}.bk-filters[hidden]{display:none}.bk-filters label{display:flex;flex-direction:column;gap:5px;font-size:10px;font-weight:600;color:var(--slate);text-transform:uppercase;letter-spacing:.8px}.bk-filters input,.bk-filters select{min-height:40px;border:1px solid #cfd6df;background:#fff;border-radius:2px;padding:8px 11px;font-size:13px;color:var(--ink);text-transform:none;letter-spacing:0;font-weight:400}.bk-filters .bk-search{flex:1 1 200px}.bk-filters input:focus-visible,.bk-filters select:focus-visible{outline:2px solid var(--cobalt);outline-offset:2px}.article-body .bk-count{font-size:11px;margin:0;flex:1}.article-body .bk-download{font-size:12px;font-weight:600}.article-body .bk-license{font-size:12px;color:var(--slate);margin:10px 0 0}.bk-table tr[hidden]{display:none}.article-body .bk-empty{padding:16px;margin:0;font-size:13px}
.calc-field-first{margin-top:22px}.buyout-verdict{display:block;margin-top:14px}
.page-figure{margin:0 0 34px}.page-figure img{display:block;width:100%;height:auto;aspect-ratio:2/1;object-fit:cover;border-radius:3px;background:#e6e9ee}
.bk-table.guide-table td:nth-child(2){white-space:normal}.bk-table.guide-table td:first-child strong{white-space:nowrap}.article-body .bk-table-wrap+p{margin-top:12px}