:root{
  --ink:#1b2530;--ink-2:#4a5561;--rule:#d5dbd6;--paper:#ffffff;--tint:#eef3f0;
  --sea:#0f5f5c;--sea-2:#d6e7e4;--amber:#8a5a12;--amber-2:#f6ecd7;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion:reduce){html{scroll-behavior:auto}}
body{margin:0;background:var(--paper);color:var(--ink);
  font-family:"Iowan Old Style","Palatino Linotype",Palatino,"Book Antiqua",Georgia,serif;
  font-size:17px;line-height:1.6}
a{color:var(--sea)}
a:focus-visible,button:focus-visible{outline:3px solid var(--sea);outline-offset:2px}
.frame{max-width:1180px;margin:0 auto;padding:0 28px}
.masthead{display:flex;justify-content:space-between;align-items:baseline;gap:16px;
  padding:22px 0 14px;border-bottom:2px solid var(--ink);font-size:14px;color:var(--ink-2)}
.masthead strong{color:var(--ink)}
.masthead nav a{margin-left:14px}
.masthead nav a[aria-current]{color:var(--ink);text-decoration:none;border-bottom:2px solid var(--sea)}
.hero{padding:44px 0 22px;max-width:76ch}
.hero h1{font-size:44px;line-height:1.08;margin:0 0 14px;font-weight:600;letter-spacing:-.01em}
.hero p.lede{font-size:20px;line-height:1.45;color:var(--ink-2);margin:0 0 18px}
.hero .meta{font-size:14px;color:var(--ink-2)}
.notice{border:2px solid var(--sea);background:var(--sea-2);padding:18px 22px;margin:26px 0 8px;
  max-width:76ch;font-size:16px;line-height:1.5}
.notice b{color:var(--sea)}
.layout{display:grid;grid-template-columns:230px minmax(0,1fr);gap:40px;padding:26px 0 80px}
.toc{position:sticky;top:18px;align-self:start;font-size:14px;line-height:1.45;
  font-family:"Helvetica Neue",Arial,sans-serif}
.toc ol{list-style:none;padding:0;margin:0;border-left:2px solid var(--rule)}
.toc li a{display:block;padding:5px 0 5px 12px;color:var(--ink-2);text-decoration:none;
  border-left:2px solid transparent;margin-left:-2px}
.toc li a:hover{color:var(--ink);border-left-color:var(--sea)}
main{max-width:78ch}
main section{padding:34px 0 8px;border-top:1px solid var(--rule)}
main section:first-of-type{border-top:0;padding-top:8px}
h2{font-size:30px;line-height:1.15;margin:0 0 14px;font-weight:600}
h2 .n{color:var(--sea);font-weight:600;margin-right:10px}
h3{font-size:20px;margin:26px 0 8px;font-weight:600}
p{margin:0 0 14px}
ul,ol{margin:0 0 14px;padding-left:22px}
li{margin:0 0 6px}
.decide{display:inline-block;background:var(--amber-2);color:var(--amber);font-family:"Helvetica Neue",Arial,sans-serif;
  font-size:12.5px;padding:1px 7px;border-radius:3px;vertical-align:middle}
.callout{background:var(--tint);border-left:4px solid var(--sea);padding:12px 16px;margin:16px 0}
table{width:100%;border-collapse:collapse;margin:14px 0 20px;font-family:"Helvetica Neue",Arial,sans-serif;
  font-size:14px;line-height:1.4}
th,td{text-align:left;vertical-align:top;padding:8px 10px;border-bottom:1px solid var(--rule)}
th{background:var(--tint);font-weight:600}
tr.family td{background:var(--sea-2);font-weight:600;color:var(--sea)}
td.num,th.num{text-align:right;white-space:nowrap}
.ladder{display:grid;grid-template-columns:repeat(4,1fr);gap:10px;margin:16px 0 22px;font-family:"Helvetica Neue",Arial,sans-serif;font-size:13.5px}
.ladder div{border:1px solid var(--rule);padding:10px 12px;background:var(--paper)}
.ladder div b{display:block;font-size:15px;margin-bottom:4px}
.ladder .v{border-top:4px solid var(--ink-2)}
.ladder .u{border-top:4px solid var(--sea)}
.ladder .b{border-top:4px solid var(--amber)}
.ladder small{color:var(--ink-2)}
.foot{border-top:2px solid var(--ink);padding:20px 0 50px;font-size:13.5px;color:var(--ink-2);
  font-family:"Helvetica Neue",Arial,sans-serif;line-height:1.5}
.foot .notice{font-size:14px;margin:0 0 16px;max-width:none}
@media (max-width:900px){
  .layout{grid-template-columns:1fr;gap:16px}
  .toc{position:static}
  .toc ol{display:flex;flex-wrap:wrap;gap:4px 14px;border:0}
  .toc li a{padding:2px 0;border:0}
  .hero h1{font-size:34px}
  .ladder{grid-template-columns:repeat(2,1fr)}
  table{display:block;overflow-x:auto}
}
@media print{
  .toc{display:none}.layout{display:block}main{max-width:none}
  a{color:inherit;text-decoration:none}
}