@import url('https://fonts.googleapis.com/css2?family=DM+Sans:wght@400;500;600;700&family=Libre+Caslon+Display&display=swap');
:root{--navy:#143650;--ink:#173148;--cream:#f8f5ed;--sand:#d9bf91;--mist:#e8eef0;--line:#c9d3d7}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);background:var(--cream);font-family:'DM Sans',Arial,sans-serif;font-size:16px;line-height:1.65}a{color:inherit}img{max-width:100%;display:block}.wrap{max-width:1180px;margin:auto;padding:0 28px}.site-header{background:var(--cream);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:10}.nav{min-height:84px;display:flex;align-items:center;justify-content:space-between;gap:24px}.logo{display:flex;align-items:center;gap:12px;text-decoration:none;font-weight:700;letter-spacing:.025em;line-height:1.15}.logo-mark{width:42px;height:42px;border-radius:50%;background:var(--navy);color:var(--sand);display:grid;place-items:center;font-family:Georgia,serif;font-size:23px;font-style:italic}.links{display:flex;align-items:center;gap:26px}.links a{text-decoration:none;font-size:14px;font-weight:600}.links a:hover,.text-link:hover{text-decoration:underline}.nav-cta,.button{display:inline-flex;align-items:center;justify-content:center;min-height:47px;padding:11px 20px;background:var(--navy);color:white!important;text-decoration:none;border:1px solid var(--navy);font-weight:600;font-size:14px}.button.secondary{background:transparent;color:var(--navy)!important}.menu-button{display:none;border:0;background:transparent;font-size:26px;color:var(--navy)}h1,h2,h3,p{margin-top:0}h1,h2,.display{font-family:'Libre Caslon Display',Georgia,serif;font-weight:400;line-height:1.07;letter-spacing:-.025em}h1{font-size:clamp(3.6rem,7vw,6.5rem);max-width:930px}h2{font-size:clamp(2.7rem,4.4vw,4.4rem)}h3{font-size:1.25rem;line-height:1.25}.eyebrow{text-transform:uppercase;letter-spacing:.18em;font-size:12px;font-weight:700;color:#557287;margin-bottom:22px}.hero{background:var(--navy);color:#fff}.hero-inner{display:grid;grid-template-columns:1.05fr .95fr;min-height:610px}.hero-copy{padding:92px 6vw 88px max(28px,calc((100vw - 1180px)/2 + 28px));display:flex;flex-direction:column;justify-content:center}.hero .eyebrow{color:var(--sand)}.hero h1{font-size:clamp(3.5rem,5.4vw,6rem);margin-bottom:26px}.hero p{max-width:560px;font-size:18px;color:#e2e9ec}.hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:28px}.hero .button{background:var(--sand);border-color:var(--sand);color:var(--navy)!important}.hero .button.secondary{background:transparent;color:white!important;border-color:#91a7b3}.hero-photo{background:linear-gradient(90deg,rgba(20,54,80,.15),rgba(20,54,80,0)),url('bay.jpg') center/cover}.photo-credit{font-size:12px;color:#b3c2ca;margin-top:18px}.photo-credit a{color:inherit}.section{padding:100px 0}.section-intro{max-width:700px;margin-bottom:48px}.section-intro p{font-size:18px}.grid{display:grid;grid-template-columns:repeat(2,1fr);gap:18px}.card{padding:35px;border:1px solid var(--line);background:#fffdf8;min-height:245px;display:flex;flex-direction:column;align-items:flex-start}.card .num{font-family:Georgia,serif;color:#899fa9;font-size:18px;margin-bottom:34px}.card h3{font-family:'Libre Caslon Display',Georgia,serif;font-size:32px;font-weight:400;margin-bottom:12px}.card p{max-width:410px}.text-link{font-weight:700;font-size:14px;text-decoration:none;margin-top:auto;border-bottom:1px solid var(--sand);padding-bottom:4px}.split{display:grid;grid-template-columns:1fr 1fr;gap:80px;align-items:start}.panel{background:var(--mist)}.panel-dark{background:var(--navy);color:white}.panel-dark .eyebrow{color:var(--sand)}.mini-list{list-style:none;padding:0;margin:0}.mini-list li{border-top:1px solid var(--line);padding:18px 0}.panel-dark .mini-list li{border-color:#5d798b}.banner{padding:68px 0;background:var(--sand);color:var(--navy)}.banner-inner{display:flex;align-items:center;justify-content:space-between;gap:24px}.banner h2{font-size:clamp(2.5rem,4vw,4rem);margin:0}.footer{background:#102d43;color:#edf2f3;padding:60px 0 24px}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr;gap:40px}.footer a{color:inherit}.footer small{display:block;color:#aec1cc;margin-top:55px}.page-hero{padding:90px 0 80px;background:var(--navy);color:white}.page-hero h1{font-size:clamp(3.5rem,6vw,6rem);margin-bottom:20px}.page-hero p{font-size:19px;max-width:720px;color:#dae4e9}.service-detail{padding:85px 0;border-bottom:1px solid var(--line)}.service-detail:nth-child(even){background:#eef2f2}.service-detail h2{margin-bottom:20px}.service-detail p{font-size:18px;max-width:570px}.service-detail .eyebrow{margin-bottom:14px}.article{max-width:790px;margin:auto;padding:85px 28px 100px}.article h2{font-size:2.5rem;margin-top:44px}.article p,.article li{font-size:18px}.article .note{background:var(--mist);padding:24px;font-size:15px}.insight-card{display:block;text-decoration:none;padding:30px;background:#fffdf8;border:1px solid var(--line)}.insight-card h3{font-family:'Libre Caslon Display',Georgia,serif;font-weight:400;font-size:30px}.insight-card:hover{border-color:var(--navy)}.contact-lines a{font-family:'Libre Caslon Display',Georgia,serif;font-size:clamp(2rem,3vw,3rem);text-decoration:none;display:block;line-height:1.35;margin-bottom:25px}.contact-lines a:hover{text-decoration:underline}.muted{color:#567082}.breadcrumb{font-size:14px;margin-bottom:28px}.breadcrumb a{color:inherit}button,a{transition:opacity .2s}button:hover,.button:hover{opacity:.84}:focus-visible{outline:3px solid var(--sand);outline-offset:3px}@media(max-width:850px){.menu-button{display:block}.links{display:none;position:absolute;left:0;right:0;top:84px;background:var(--cream);padding:22px 28px 28px;box-shadow:0 20px 25px #102d4320;flex-direction:column;align-items:stretch;gap:12px}.links.open{display:flex}.hero-inner{grid-template-columns:1fr}.hero-copy{padding:80px 28px}.hero-photo{height:320px}.split{gap:40px}.footer-grid{grid-template-columns:1fr 1fr}}@media(max-width:620px){.wrap{padding:0 22px}.hero-copy{padding:70px 22px}.hero h1{font-size:3.55rem}.hero-photo{height:250px}.section{padding:68px 0}.grid,.split,.footer-grid{grid-template-columns:1fr}.card{min-height:230px}.banner-inner{display:block}.banner .button{margin-top:24px}.page-hero{padding:65px 0}.service-detail{padding:60px 0}.footer-grid{gap:18px}}
/* Pacific Bay CPAs brand system supplied by the firm. */
:root{--navy:#0d2b45;--ink:#0d2b45;--cream:#f8f3e9;--sand:#c8a47d;--mist:#e9eef2;--line:#cbd5db}
.site-header{background:var(--cream)}
.card,.insight-card,.quote-card,.service-area,.field input,.field select,.field textarea{background:var(--cream)}
.nav{min-height:112px}


h1,h2,.display{font-family:'Libre Caslon Display',Georgia,serif;font-weight:400;letter-spacing:-.025em;line-height:1.07}
.card h3,.insight-card h3,.contact-lines a{font-family:'Libre Caslon Display',Georgia,serif;font-weight:400;letter-spacing:-.025em}
.hero-photo{background-image:linear-gradient(90deg,rgba(13,43,69,.12),transparent),url('/golden-gate-close.jpeg');background-position:center 48%;}
.panorama{margin:0;background:var(--navy)}.panorama img{width:100%;height:auto;aspect-ratio:5.08;object-fit:cover}
.portrait-frame{max-width:490px;aspect-ratio:4/4.5;overflow:hidden;background:var(--mist)}.portrait-frame img{width:100%;height:100%;object-fit:cover;object-position:center 31%}
.founder{align-items:center}.founder p{font-size:18px;max-width:560px}
.footer{background:#0d2b45}
.contact-form{display:grid;gap:18px;max-width:650px}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:18px}.field{display:grid;gap:8px}.field label{font-weight:600;font-size:14px}.field input,.field select,.field textarea{width:100%;border:1px solid #aebdc5;border-radius:0;background:#fffdf9;color:var(--ink);font:inherit;font-size:16px;padding:13px 14px}.field textarea{min-height:155px;resize:vertical}.contact-form button{cursor:pointer;justify-self:start;font:inherit;font-size:14px}.form-note{font-size:14px;color:#567082;max-width:610px}.contact-methods{padding-top:70px;border-top:1px solid var(--line)}
.client-types{display:grid;grid-template-columns:repeat(2,1fr);gap:0 26px}.client-types li{font-size:16px}.testimonials{background:#e9eef2}.quote-card{background:#fffdf8;border:1px solid var(--line);padding:40px;display:flex;flex-direction:column;min-height:270px}.quote-card blockquote{margin:0 0 28px;font-family:'Libre Caslon Display',Georgia,serif;font-size:clamp(1.75rem,2.5vw,2.5rem);line-height:1.22}.quote-card cite{font-style:normal;font-weight:700;margin-top:auto}.quote-card .source-note{font-size:14px;color:#567082;margin:3px 0 0}.testimonial-context{font-size:14px;color:#567082;margin-top:24px}
.service-area{background:var(--cream);border-top:1px solid var(--line)}.city-list{display:flex;flex-wrap:wrap;gap:10px;list-style:none;padding:0;margin:25px 0 0}.city-list li{border:1px solid var(--line);padding:10px 17px;font-weight:600}.service-area p{font-size:18px;max-width:590px}
.article-byline{font-size:15px!important;color:#567082;margin:0 0 30px}
.rebrand-notice{background:var(--sand);color:var(--navy);border-bottom:1px solid #b8936d}.rebrand-notice[hidden]{display:none}.rebrand-inner{min-height:46px;display:flex;align-items:center;justify-content:center;gap:20px;position:relative;padding-top:9px;padding-bottom:9px}.rebrand-notice p{margin:0;text-align:center;font-size:15px;font-weight:600;line-height:1.4}.rebrand-close{position:absolute;right:28px;top:50%;transform:translateY(-50%);border:0;background:transparent;color:var(--navy);font:inherit;font-size:25px;line-height:1;cursor:pointer;padding:6px 8px}
@media(max-width:1120px){.menu-button{display:block}.links{display:none;position:absolute;left:0;right:0;top:112px;background:var(--cream);padding:22px 28px 28px;box-shadow:0 20px 25px #102d4320;flex-direction:column;align-items:stretch;gap:12px}.links.open{display:flex}}
@media(max-width:620px){.nav{min-height:82px;gap:8px}.links{top:82px}.rebrand-inner{justify-content:flex-start;padding-right:58px}.rebrand-notice p{text-align:left;font-size:14px}.rebrand-close{right:16px}.panorama img{min-height:145px;object-fit:cover}.portrait-frame{max-width:none}.form-row,.client-types{grid-template-columns:1fr}.quote-card{padding:28px;min-height:230px}}

/* Approved paired logos: crop presentation whitespace; footer navy is transparent. */
.brand-lockup{--brand-width:410px;display:block;flex:none;width:var(--brand-width);height:calc(var(--brand-width)*.191);background:var(--cream) url('/pacific-bay-logo-pair.png') calc(var(--brand-width)*-.28966) calc(var(--brand-width)*-.04138)/calc(var(--brand-width)*1.56935) auto no-repeat;filter:none}
.brand-lockup.reverse{--brand-width:300px;background-color:transparent;background-position:calc(var(--brand-width)*-.28966) calc(var(--brand-width)*-.29195);filter:url(#footer-navy-transparent);margin-bottom:20px}
@media(max-width:620px){.brand-lockup{--brand-width:250px}.brand-lockup.reverse{--brand-width:300px;max-width:100%}}
@media(max-width:360px){.brand-lockup{--brand-width:225px}.brand-lockup.reverse{--brand-width:275px}}

/* Self-contained transparent footer asset: existing website navy supplies all dark areas. */
.brand-lockup.reverse{background:transparent url('/pacific-bay-footer-transparent.svg') center/contain no-repeat;filter:none;mix-blend-mode:normal}