.ttc-page{--ttc-ink:#152033;--ttc-ink-soft:#2a3648;--ttc-line:#1e3a5f24;--ttc-rule:#1e3a5f47;--ttc-muted:#5a6678;--ttc-paper:#f3f5f8;--ttc-blue:#1e3a5f;--ttc-blue-soft:#1e3a5f1a;--ttc-space:1.25rem;--ttc-space-lg:2.75rem;--ttc-space-xl:4rem;color:var(--ttc-ink);background:linear-gradient(180deg, #e6ebf1 0%, var(--ttc-paper) 16rem, var(--ttc-paper) 100%);padding-top:7.25rem;padding-bottom:4.5rem;position:relative;overflow-x:clip}@media (width>=768px){.ttc-page{--ttc-space:1.5rem;--ttc-space-lg:3.25rem;--ttc-space-xl:4.75rem;padding-top:8.25rem;padding-bottom:6rem}}.ttc-page__shell{z-index:1;max-width:72rem;margin:0 auto;padding:0 1.25rem;position:relative}@media (width>=640px){.ttc-page__shell{padding:0 2rem}}@media (width>=1024px){.ttc-page__shell{padding:0 3rem}}.ttc-btn{letter-spacing:.06em;text-transform:uppercase;border-radius:9999px;justify-content:center;align-items:center;min-height:2.85rem;padding:.7rem 1.35rem;font-size:.75rem;font-weight:700;text-decoration:none;transition:background-color .2s,color .2s;display:inline-flex}.ttc-btn--primary{background:var(--color-primary,#00694b);color:#fff}.ttc-btn--primary:hover{background:var(--color-primary-hover,#008560)}.ttc-btn--text{min-height:auto;font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:0;text-transform:none;color:var(--color-primary,#00694b);text-underline-offset:.2em;border-radius:0;padding:.35rem .15rem;font-size:1rem;font-style:italic;font-weight:500}.ttc-btn--text:hover,.ttc-btn--text:focus-visible{outline:none;text-decoration:underline}.ttc-section-head{max-width:42rem;margin-bottom:1.925rem}.ttc-section-head--narrow{margin-bottom:1.485rem}.ttc-section-head__title{font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.02em;color:var(--ttc-ink);margin:.99rem 0 0;font-size:clamp(1.55rem,3vw,2.05rem);font-weight:400;line-height:1.2}.ttc-section-head__lead{color:var(--ttc-muted);margin:.88rem 0 0;font-size:1.02rem;line-height:1.65}.ttc-reveal{opacity:0;transform:translateY(.65rem)}.ttc-reveal.is-in{opacity:1;transition:opacity .45s cubic-bezier(.22,1,.36,1),transform .45s cubic-bezier(.22,1,.36,1);transition-delay:var(--ttc-reveal-delay,0s);transform:none}@media (prefers-reduced-motion:reduce){.ttc-reveal{opacity:1;transform:none}.ttc-reveal.is-in{transition:none}}.ttc-hero{flex-direction:column;gap:2.25rem;margin-bottom:1.65rem;display:flex}.ttc-hero__copy{min-width:0;max-width:56rem}.ttc-hero__title{max-width:none;font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.03em;color:var(--color-on-surface,#171c21);margin:1rem 0 0;font-size:clamp(1.85rem,3.6vw,2.85rem);font-weight:400;line-height:1.08}.ttc-hero__title-line,.ttc-hero__title-accent{display:block}@media (width>=720px){.ttc-hero__title-line{white-space:nowrap}}.ttc-hero__title-accent{color:var(--color-primary,#00694b);margin-top:.15em;font-style:italic;font-weight:400}.ttc-hero__lead{max-width:42rem;color:var(--ttc-muted);margin:1.4rem 0 0;font-size:1.06rem;line-height:1.7}.ttc-hero__meta{border-top:1px solid var(--ttc-line);border-bottom:1px solid var(--ttc-line);grid-template-columns:repeat(2,minmax(0,1fr));gap:0;max-width:none;margin:0;padding:0;list-style:none;display:grid}@media (width>=900px){.ttc-hero__meta{grid-template-columns:repeat(4,minmax(0,1fr))}}.ttc-hero__meta-item{border-right:1px solid var(--ttc-line);border-bottom:1px solid var(--ttc-line);flex-direction:column;justify-content:center;gap:.5rem;min-width:0;min-height:5.5rem;padding:1.35rem;display:flex}.ttc-hero__meta-item:nth-child(2n){border-right:none}.ttc-hero__meta-item:nth-last-child(-n+2){border-bottom:none}@media (width>=900px){.ttc-hero__meta-item{border-right:1px solid var(--ttc-line);border-bottom:none;min-height:6.25rem;padding:1.5rem 1.65rem}.ttc-hero__meta-item:nth-child(2n){border-right:1px solid var(--ttc-line)}.ttc-hero__meta-item:first-child{padding-left:0}.ttc-hero__meta-item:last-child{border-right:none;padding-right:0}}.ttc-hero__meta-value{font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.02em;color:var(--ttc-ink);font-size:1.45rem;font-weight:500;line-height:1}.ttc-hero__meta-label{color:var(--ttc-muted);font-size:.9rem;line-height:1.4}.ttc-spine-section{padding-top:1.925rem;scroll-margin-top:6rem}.ttc-spine{flex-direction:column;gap:1.75rem;display:flex}.ttc-spine__rail{border:none;border-bottom:1px solid var(--ttc-line);flex-direction:column;gap:1.15rem;min-width:0;padding:1.15rem 0 1.25rem;display:flex;overflow:visible}.ttc-spine__group-label{letter-spacing:.08em;text-transform:uppercase;color:var(--ttc-blue);margin:0 0 .55rem;font-size:.68rem;font-weight:700}.ttc-spine__ticks--cadence{grid-template-columns:repeat(2,minmax(0,1fr));gap:.45rem;display:grid}@media (width>=640px){.ttc-spine__ticks--cadence{grid-template-columns:repeat(4,minmax(0,1fr))}}.ttc-spine__ticks--months{grid-template-columns:repeat(4,minmax(0,1fr));gap:.35rem;display:grid}@media (width>=640px){.ttc-spine__ticks--months{grid-template-columns:repeat(6,minmax(0,1fr))}}@media (width>=900px){.ttc-spine__ticks--months{grid-template-columns:repeat(12,minmax(0,1fr))}}.ttc-spine__tick{appearance:none;background:color-mix(in srgb, var(--ttc-blue) 4%, transparent);width:100%;min-width:0;min-height:2.85rem;color:var(--ttc-muted);text-align:center;cursor:pointer;border:1px solid #0000;border-bottom-width:2px;border-radius:0;flex-direction:column;justify-content:center;align-items:center;gap:.15rem;margin:0;padding:.55rem .4rem;transition:color .15s,border-color .15s,background-color .15s;display:flex}.ttc-spine__tick--month{min-height:2.65rem;padding:.5rem .2rem}.ttc-spine__tick:hover,.ttc-spine__tick:focus-visible{color:var(--ttc-ink);background:var(--ttc-blue-soft);outline:none}.ttc-spine__tick.is-active{color:var(--ttc-ink);border-bottom-color:var(--ttc-blue);background:var(--ttc-blue-soft)}.ttc-spine__tick-short{letter-spacing:.03em;text-transform:uppercase;color:var(--ttc-blue);white-space:nowrap;font-family:ui-monospace,SF Mono,Menlo,Consolas,monospace;font-size:.74rem;font-weight:600}.ttc-spine__tick:not(.is-active) .ttc-spine__tick-short{color:color-mix(in srgb, var(--ttc-blue) 55%, var(--ttc-muted))}.ttc-spine__tick.is-active .ttc-spine__tick-short{color:var(--ttc-blue)}.ttc-spine__tick-hint{text-overflow:ellipsis;white-space:nowrap;max-width:100%;font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.01em;color:var(--ttc-ink-soft);font-size:.82rem;font-weight:500;display:none;overflow:hidden}@media (width>=900px){.ttc-spine__tick--cadence .ttc-spine__tick-hint{display:block}}.ttc-spine__tick:not(.is-active) .ttc-spine__tick-hint{color:var(--ttc-muted)}.ttc-ledger{min-width:0;padding:.15rem 0 0;overflow:hidden}.ttc-ledger.is-resizing{transition:height .3s cubic-bezier(.22,1,.36,1)}.ttc-ledger__panel[hidden]{display:none!important}.ttc-ledger__panel.is-animating{animation:.3s cubic-bezier(.22,1,.36,1) ttc-panel-enter}@keyframes ttc-panel-enter{0%{opacity:0;transform:translateY(.45rem)}to{opacity:1;transform:translateY(0)}}@media (prefers-reduced-motion:reduce){.ttc-ledger.is-resizing{transition:none}.ttc-ledger__panel.is-animating{animation:none}}.ttc-ledger__panel-title{font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.02em;color:var(--ttc-ink);flex-wrap:wrap;align-items:baseline;gap:.45rem .85rem;margin:0 0 .85rem;font-size:clamp(1.35rem,2.4vw,1.75rem);font-weight:500;display:flex}.ttc-ledger__count{font-family:var(--font-body,system-ui, sans-serif);letter-spacing:.06em;text-transform:uppercase;color:var(--ttc-blue);font-size:.72rem;font-weight:600}.ttc-ledger__empty{max-width:36rem;color:var(--ttc-muted);margin:.35rem 0 0;font-size:1rem;line-height:1.6}.ttc-ledger__head{border-bottom:1px solid var(--ttc-line);letter-spacing:.08em;text-transform:uppercase;color:var(--ttc-blue);grid-template-columns:minmax(7rem,9rem) minmax(0,1.35fr) minmax(0,1.15fr) minmax(0,1.15fr);gap:1.25rem 1.5rem;margin-bottom:.15rem;padding:0 0 .75rem;font-size:.7rem;font-weight:700;display:none}@media (width>=900px){.ttc-ledger__head{display:grid}}.ttc-ledger__rows{margin:0;padding:0;list-style:none}.ttc-ledger__row{border-bottom:1px solid var(--ttc-line);gap:.55rem 1rem;padding:1.2rem 0;display:grid}.ttc-ledger__row:last-child{border-bottom:none;padding-bottom:.25rem}@media (width>=900px){.ttc-ledger__row{grid-template-columns:minmax(7rem,9rem) minmax(0,1.35fr) minmax(0,1.15fr) minmax(0,1.15fr);align-items:start;gap:1.25rem 1.5rem;padding:1.15rem 0}}.ttc-ledger__main{flex-direction:column;align-items:flex-start;gap:.4rem;min-width:0;display:flex}.ttc-ledger__filing{color:var(--ttc-ink);font-size:1rem;line-height:1.45}.ttc-ledger__tag{letter-spacing:.06em;text-transform:uppercase;color:var(--ttc-blue);padding:.12rem 0;font-size:.68rem;font-weight:700;display:inline-block}.ttc-ledger__form{letter-spacing:.02em;color:var(--ttc-blue);font-family:ui-monospace,SF Mono,Menlo,Consolas,monospace;font-size:.84rem;font-weight:600;line-height:1.35}.ttc-ledger__due,.ttc-ledger__applies{color:var(--ttc-muted);font-size:.94rem;line-height:1.5}.ttc-ledger__due{color:var(--ttc-ink-soft)}@media (width<=899px){.ttc-ledger__form:before,.ttc-ledger__filing:before,.ttc-ledger__due:before,.ttc-ledger__applies:before{font-family:var(--font-body,system-ui, sans-serif);letter-spacing:.08em;text-transform:uppercase;color:var(--ttc-blue);margin-bottom:.2rem;font-size:.65rem;font-weight:700;display:block}.ttc-ledger__form:before{content:"Form"}.ttc-ledger__filing:before{content:"Filing"}.ttc-ledger__due:before{content:"Due"}.ttc-ledger__applies:before{content:"Applies to"}.ttc-ledger__row{padding:1.35rem 0}}.ttc-frequency{margin-top:var(--ttc-space-xl);padding-top:var(--ttc-space-lg);scroll-margin-top:6rem}.ttc-frequency__bands{border-top:1px solid var(--ttc-line);gap:0;display:grid}@media (width>=900px){.ttc-frequency__bands{grid-template-columns:repeat(3,minmax(0,1fr));align-items:stretch}}.ttc-frequency__band{border-bottom:1px solid var(--ttc-line);flex-direction:column;padding:1.5rem 0;display:flex}@media (width>=900px){.ttc-frequency__band{border-bottom:none;border-right:1px solid var(--ttc-line);min-height:100%;padding:1.5rem 1.75rem}.ttc-frequency__band:first-child{padding-left:0}.ttc-frequency__band:last-child{border-right:none;padding-right:0}}.ttc-frequency__band-head{flex-wrap:wrap;justify-content:space-between;align-items:baseline;gap:.4rem 1rem;margin-bottom:1rem;display:flex}.ttc-frequency__band-title{font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.02em;color:var(--ttc-ink);margin:0;font-size:1.35rem;font-weight:500}.ttc-frequency__band-cadence{letter-spacing:.06em;text-transform:uppercase;color:var(--ttc-blue);font-size:.72rem;font-weight:600}.ttc-frequency__list{margin:0;padding:0;list-style:none}.ttc-frequency__item{border-bottom:1px solid var(--ttc-line);color:var(--ttc-ink-soft);padding:.55rem 0;font-size:.98rem;line-height:1.45}.ttc-frequency__item:first-child{padding-top:0}.ttc-frequency__item:last-child{border-bottom:none;padding-bottom:0}.ttc-penalties{margin-top:var(--ttc-space-xl);padding-top:var(--ttc-space-lg);border-top:1px solid var(--ttc-line);scroll-margin-top:6rem}.ttc-penalties__list{border-top:1px solid var(--ttc-line);counter-reset:none;margin:0;padding:0;list-style:none}.ttc-penalties__row{border-bottom:1px solid var(--ttc-line);grid-template-columns:2.5rem minmax(0,1fr);gap:.85rem 1.25rem;padding:1.25rem 0;display:grid}.ttc-penalties__index{font-family:var(--font-display,Georgia, "Times New Roman", serif);color:var(--ttc-blue);font-size:.9rem;font-weight:500}.ttc-penalties__text{max-width:48rem;color:var(--ttc-ink-soft);margin:0;font-size:1.02rem;line-height:1.65}.ttc-faqs{margin-top:var(--ttc-space-xl);padding-top:var(--ttc-space-lg);border-top:1px solid var(--ttc-rule);scroll-margin-top:6rem}.ttc-faqs__list{border-top:1px solid var(--ttc-rule)}.ttc-faq{border-bottom:1px solid var(--ttc-rule)}.ttc-faq__summary{cursor:pointer;grid-template-columns:2.5rem minmax(0,1fr) 1.5rem;align-items:center;gap:.75rem 1rem;padding:1.2rem 0;list-style:none;display:grid}.ttc-faq__summary::-webkit-details-marker{display:none}.ttc-faq__summary:focus-visible{outline:2px solid var(--ttc-blue);outline-offset:4px}.ttc-faq__index{font-family:var(--font-display,Georgia, "Times New Roman", serif);color:var(--ttc-blue);font-size:.9rem;font-weight:500}.ttc-faq__question{font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.015em;color:var(--ttc-ink);font-size:clamp(1.05rem,2vw,1.2rem);font-weight:500;line-height:1.35}.ttc-faq__icon{justify-self:end;width:.85rem;height:.85rem;position:relative}.ttc-faq__icon:before,.ttc-faq__icon:after{content:"";background:var(--ttc-blue);transition:transform .2s;position:absolute}.ttc-faq__icon:before{width:100%;height:1.5px;top:50%;left:0;transform:translateY(-50%)}.ttc-faq__icon:after{width:1.5px;height:100%;top:0;left:50%;transform:translate(-50%)}.ttc-faq[open] .ttc-faq__icon:after{transform:translate(-50%)scaleY(0)}.ttc-faq__panel{grid-template-rows:0fr;transition:grid-template-rows .28s cubic-bezier(.22,1,.36,1);display:grid}.ttc-faq[open] .ttc-faq__panel{grid-template-rows:1fr}.ttc-faq__panel-inner{overflow:hidden}.ttc-faq__answer{max-width:44rem;color:var(--ttc-muted);margin:0 0 1.25rem;padding-left:3.5rem;font-size:1.02rem;line-height:1.7}@media (width<=639px){.ttc-faq__answer{padding-left:0}}@media (prefers-reduced-motion:reduce){.ttc-faq__panel,.ttc-faq__icon:before,.ttc-faq__icon:after{transition:none}}.ttc-cta{margin-top:var(--ttc-space-xl);padding-top:var(--ttc-space-lg);border-top:1px solid var(--ttc-rule);text-align:center;scroll-margin-top:6rem}.ttc-cta__title{max-width:28rem;font-family:var(--font-display,Georgia, "Times New Roman", serif);letter-spacing:-.025em;color:var(--ttc-ink);margin:0 auto;font-size:clamp(1.65rem,3.2vw,2.25rem);font-weight:400;line-height:1.2}.ttc-cta__text{max-width:36rem;color:var(--ttc-muted);margin:1.1rem auto 0;font-size:1.05rem;line-height:1.65}.ttc-cta__actions{flex-wrap:wrap;justify-content:center;align-items:center;gap:.85rem 1.35rem;margin-top:1.75rem;display:flex}.ttc-related{width:100%;font-family:var(--font-display,Georgia, "Times New Roman", serif);color:var(--ttc-ink);text-wrap:pretty;flex-wrap:wrap;justify-content:center;align-items:baseline;gap:0;margin:1.75rem 0 0;font-size:1.02rem;line-height:1.6;display:flex}.ttc-related__label{font-style:italic;font-size:inherit;letter-spacing:0;text-transform:none;color:var(--color-primary,#00694b);margin-right:.55rem;font-weight:400}.ttc-related__sep{color:color-mix(in srgb, var(--ttc-muted) 45%, transparent);margin-inline:.4rem}.ttc-related__link{color:inherit;text-underline-offset:.18em;text-decoration:none}.ttc-related__link:hover,.ttc-related__link:focus-visible{color:var(--color-primary,#00694b);outline:none;text-decoration:underline}