@charset "utf-8";
body  {
	font: 100% Verdana, Arial, Helvetica, sans-serif;
	margin: 0; /* it's good practice to zero the margin and padding of the body element to account for differing browser defaults */
	padding: 0;
	text-align: center; /* this centers the container in IE 5* browsers. The text is then set to the left aligned default in the #container selector */
	color: #003485;
	background-color: #d3c3b0;
}
body a {
	color: #003485
}
body a:hover {
	color: #A5B1D1
}
body a:visited {
	color: #A5B1D1
}
.thrColFixHdr #container {
	width: 804px;
	margin: 0 auto; /* the auto margins (in conjunction with a width) center the page */
	border: 1px solid #000000;
	text-align: left; /* this overrides the text-align: center on the body element. */
	background-image: url(images/background.gif);
	font-size: 0.8em;
} 
.thrColFixHdr #header {
	padding-top: 0;
	padding-right: 0px;
	padding-bottom: 0;
	padding-left: 0px;
	background-color: #FFFFFF;
} 
.thrColFixHdr #header h1 {
	margin: 0; /* zeroing the margin of the last element in the #header div will avoid margin collapse - an unexplainable space between divs. If the div has a border around it, this is not necessary as that also avoids the margin collapse */
	padding: 10px 0; /* using padding instead of margin will allow you to keep the element away from the edges of the div */
}
/* -------------  Left Sidebar1 ----------------------*/
.thrColFixHdr #sidebar1 {
	float: left; /* since this element is floated, a width must be given */
	width: 200px; /* padding keeps the content of the div away from the edges */
	background-image: url(images/tax_and_accounting_services.jpg);
	background-repeat: no-repeat;
	background-position: left top;
	padding-top: 32px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 15px;
	position: relative;
}
img { 
	border: 0px; 
}

#sidebar1 h1 {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	font-style: italic;
	font-weight: bolder;
	color: #003485;
}
#sidebar1 p {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #003485;
}

.boldOrange {
	font-weight: bolder;
	color: #FF6600;
}


#sidebar1 ul {
	margin: 0;
	padding: 0;
	/*float: left;*/
	list-style: none;
/*	position: relative;
	left: 0;
	bottom:0;*/
	width: 200px;

	}

#sidebar1 ul li{
	/*float:left;*/	
	background-image: url(images/button.jpg);	
	background-repeat: no-repeat;
	margin-top: 10px;
	}
#sidebar1 ul a {
	/*padding: 0 1.2em*/;
	font-size: 12px;
	line-height: 2.5em;
	text-decoration: none;
	color: #003485;
	padding-left: 5px;
	/*float: left;*/
  display: block;
	font-family: Verdana, Arial, Helvetica, sans-serif;
}

.thrColFixHdr #sidebar1 ul a:hover {
	color:#000000;
	font-weight: 300;
	}
	
#sidebar1 ul li.cur-page {
	
	background-repeat: no-repeat;
	display: block;
	background-image: url(images/button-down.gif);

}
/*  ----------------- Right Sidebar2 ----------------------*/
.thrColFixHdr #sidebar2 {
	float: right; /* since this element is floated, a width must be given */
	width: 215px; /* the background color will be displayed for the length of the content in the column, but no further */
	background-image: url(images/related-topic-bg.gif);
	background-repeat: repeat-y;
}
#sidebar2 h3 {
	line-height: 1.8em;
	display: block;
	font-size: 1.2em;
	background-position: left;
	/*background-image: url(images/rel-topic-header-bg.gif);*/
	background-repeat: no-repeat;
	text-indent: 2em;
	color: #FEDEAF;
	margin: 0px;
	padding-top: 80px;
	padding-right: 0px;
	padding-bottom: 0px;
	padding-left: 0px;
}
#sidebar2 ul a:hover {
	color:#CC3300;
	font-weight: 200;
	}

#sidebar2 li {
	font-size: 12px;
	line-height: 2.5em;
	text-decoration: none;
	color: #FF6600;
	padding-left: 10px;
	/*float: left;*/
  	display: block;
	font-family: Verdana, Arial, Helvetica, sans-serif;
	background:url(images/rel-topic-bullet.gif) no-repeat 0px 10px;
		}
#sidebar2 ul {
	text-indent: 0; /* padding keeps the content of the div away from the edges */
	list-style: none;
	padding-top: 0px;
	padding-right: 10px;
	padding-bottom: 15px;
	padding-left: 9px;
	
	
}
#sidebar2 a {
	/*padding: 15px 10px 15px 20px;*/ /* padding keeps the content of the div away from the edges */
	list-style: none;
	text-decoration: none;
	color: #FF6600;
	background-image: url(images/rel-topic-bullet.gif);
	background-repeat: no-repeat;
	background-position: -10px center;
}
.thrColFixHdr #mainContent {
	margin-top: 0;
	margin-right: 235px;
	margin-bottom: 0;
	margin-left: 210px;
	padding-top: 0;
	padding-right: 0px;
	padding-bottom: 0;
	padding-left: 15px;
} 
#mainContent h1 {
	font-family: Georgia, "Times New Roman", Times, serif;
	font-size: 1.8em;
	font-weight: bold;
	color: #FF6600;
	padding-right: 15px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0em;
	margin-left: 0px;
}

#mainContent h2 {
	font-family: Georgia, "Times New Roman", Times, serif;
	font-size: 1.25em;
	color: #FF6600;
	font-weight: bolder;
	margin-top: 0.6em;
	margin-bottom: 0px;
}
#mainContent p {
	padding: 0px;
	margin: 0px;
}
.source {
	font-size: 0.8em;
	line-height: 2em;
}
#mainContent a:visited {
	color: #003485;
	font-family: Verdana, Arial, Helvetica, sans-serif;
}


.thrColFixHdr #footer {
	background-attachment: scroll;
	background-image: url(images/footer-bottom-bg.gif);
	background-repeat: repeat-y;
	background-position: left top;
	padding-top: 0;
	padding-right: 0px;
	padding-bottom: 0;
	padding-left: 0px;
} 
#footer {
	position: relative;
}


#footer img {
	margin: 0px;
	padding: 0px;
}
.thrColFixHdr #foot-menu {

	margin: 0px;
	padding-top: 0.5em;
	padding-right: 15px;
	padding-bottom: 0.5em;
	padding-left: 180px;
	display: block;
	text-align: center;

}
#foot-menu {
	text-decoration: none;
}


#foot-menu li {
	list-style: none;
	text-decoration: none;
	float:left;
	color: #FFFFFF;
	display:block;
	padding: 0;	
}

#foot-menu a {
	color: #FFFFFF;
	display: inline;
	text-decoration: none;
	line-height: 1.5em;
	padding-top: 0;
	padding-right: .8em;
	padding-bottom: 0;
	padding-left: .8em;
	background-color: #003477;
}
#foot-menu a:visited {
	color:#FFFFFF;
	
}
#foot-menu a:hover {
	color: #B1C1E0;
	background-color: #003485;
}

.thrColFixHdr #footer p {
	background-image: none;
	text-align: center;
	margin: 0;
	padding: 0px;
	font-size: 0.72em;
	color: #FFFFFF;
}

}


.fltrt { /* this class can be used to float an element right in your page. The floated element must precede the element it should be next to on the page. */
	float: right;
	margin-left: 8px;
}
.fltlft { /* this class can be used to float an element left in your page */
	float: left;
	margin-right: 8px;
}
.clearfloat { /* this class should be placed on a div or break element and should be the final element before the close of a container that should fully contain a float */
	clear:both;
    height:0;
    font-size: 1px;
    line-height: 0px;
}
.thrColFixHdr #container #mainContent #AutoNumber1 li {
	text-align: left;
}
.thrColFixHdr #container #sidebar2 #tip h2 {
	font-size: 14px;
	padding: 5px;
	font-weight: bold;
	line-height: 1em;
	margin: 0px 14px 0px 0px;
	color: #FEDEAF;
	background: #F60;
	text-align: center;
}
.thrColFixHdr #container #sidebar2 #tip p a  {
	font-size: 12px;
	color: #003485;
	text-decoration: underline;
	line-height: 1.4em;
	padding: 0px 5px 0px;
	margin: 0px;
}
.thrColFixHdr #container #sidebar2 #tip p {
	padding: 5px;
	font-size: 12px;
}
#sidebar2 #20-off h3 {
	line-height: 1em;
	font-size: 36px;
	color: #003485;
}
#sidebar2 #20-off ul li {
	line-height: 1.1em;
}
#sidebar2 #20-off ul li {
	background-image: url(images/rel-topic-bullet.gif);
	background-repeat: no-repeat;
	background-position: 0px top;
}
.add5padding {
	text-align: center;
}