/*common page styles*/

body {
	font-family: Georgia, "Times New Roman", Times, serif;
	font-size: 100%;
	color: #003366;
	background-image: url(images/background_page.jpg);
	background-repeat: repeat;
	background-position: 0px 0px;
	margin-top: 0px;
	margin-left: 0px;
}
h1 {
	font-size: 100%;
	margin-bottom: 0.5em;
}
h1.firsth1 {
	padding: 0px;
	margin-top: 0px;
}
h2 {
	font-size: 90%;
	margin-bottom: .5em;
}
p {
	font-size: 95%;
	line-height: 130%;
	margin-top: 0px;
	margin-bottom: 8px;
}
/* these styles cause the list items to line up at the left margin on IE but indents on Mozilla   
ul { 
	margin-left: 20px;
	margin-top: -5px; 
	padding-top: 0px;
}
li   {
	font-size: 95%; 
	list-style-type: none;
	list-style-image: url(images/blue_bullet.gif); 
	margin-bottom: 5px;
	margin-left: 0px;
}
 end */
/* these styles cause the list items to indent  on IE and Mozilla  */

ul {
	margin-top: -15px; 
	padding-top: 10px;
}
 
li { 
	font-size: 95%; 
	list-style-image: url(images/blue_bullet.gif);
	list-style-type: none;
	padding-right: 15px;
	margin-bottom: 5px; 
}
/*  end */ 
 




.runin {
	font-weight: bold; 
}
a:link {
	color: #003366;
	text-decoration: underline;
}
a:visited {
	color: #666666;
	text-decoration: underline;
}
.imageFloatLeft {
	float: left;
	margin-top: 0px;
	margin-right: 10px;
	margin-left: 0px;
	margin-bottom: 15px;
}
.imageFloatRight {
	float: right;
	margin-top: 0px;
	margin-right: 5px;
	margin-left: 10px;
	margin-bottom: 15px;
}
/*divs used for page positioning*/

#topbanner   {  /*holds the logo and byline*/
	width:850px;
	height:130px;
	z-index:2;
}

#wrapper   {  /*wraps the divs sidebar and content*/
	width:850px;
	z-index:1;
	background-image: url(images/background_wrapper.gif);
	background-repeat: repeat-y;
	border-top-width: 1px;
	border-bottom-width: 1px;
	border-top-style: solid;
	border-bottom-style: solid;
	border-top-color: #FFFFFF;
	border-bottom-color: #FFFFFF;
	background-position: 0px 0px;
	height: 105%;
}

#sidebar   { /*div that holds the sidebar navigation*/
	width:200px;
	z-index:2;
	float: left;
}

#content   { /*div contains the pictures at top and the textarea div*/
	float: right;
	background-color: #E3E4E9;
	width: 649px;
	border-right-width: 1px;
	border-right-style: solid;
	border-right-color: #FFFFFF;
	
}

.textarea {  /*div contains the text*/
	padding-top: 10px;
	padding-right: 10px;
	padding-left: 20px;
	margin-top: 20px;
	padding-bottom: 20px;
}

.clearit {  /*this classes a br after the content div, it makes the sidebar and textarea even in length*/
	clear: both;
}

/*div that contains the address and copyright stuff and following are the styles
for its contents and links*/
.bottominfo {  
	font-size: 75%;
	color: #FFFFFF;
	text-align: right;
	width: 850px;
	margin-top: 10px;
}

.bottominfo a:link  {
	color: #FFFFFF;
	text-decoration: underline;
}

.bottominfo a:visited  {
	color: #FFFFFF;
	text-decoration: underline;
}

.copyright {
	font-size: 95%;
}

/*div that contains the tax planning guide links and its associated p,
these appear on all pages except the Services pages*/
.sidebarTaxPlan {
	width: 158px;
	margin-top: 60px;
	margin-left: 10px;
	padding-bottom: 20px;
}
.sidebarTaxPlan p {
	font-size: 75%;
	line-height: 120%;
	margin-top: 3px;
	margin-bottom: 20px;
}

/*div that contains the additional subnavigation in the Services section and
its associated style for p and links*/
.servicesSubnav {
	width: 200px;
	padding-top: 0px;
	border-bottom-width: 1px;
	border-bottom-style: solid;
	border-bottom-color: #FFFFFF;
	padding-bottom: 15px;
}
.servicesSubnav p  {
	font-size: 90%;
	line-height: 100%;
	margin-left: 12px;
	margin-right: 3px;
	margin-bottom: 10px;
	
}
.servicesSubnav a:link  {
	color: #003366;
	text-decoration:none;
}
.servicesSubnav a:visited  {
	color: #003366;
	text-decoration:none;
}
.servicesSubnav a:hover  {
	color: #003366;
	text-decoration:underline;
}

/* resources page */
.resourcestable {
}

.resourcestable p {
	font-size: 95%;
	line-height: 130%;
	margin-top: 0px;
	margin-bottom: 8px;
	padding-bottom: 16px;
}
.resourcesimg {
	border: 1px solid #FFFFFF;
}

/* print-specific attributes   */

@media print { #sidebar {
	display: none;
	}}
	
@media print { .runin {
	font-weight: bold;
	padding-right: 15px;
	margin-right: 12px;
}}
@media print { #wrapper {
	width: 6.5in;
	margin:  0 .50in 0 0in; 
	}}
	
@media print { #content {
	width: 6.5in;
	margin:  0 0 0 -2in; 
	}}
@media print { .textarea {
	width: 6in;
	margin:  .25in 0 0 0; 
	}}
 
@media print { div.bottominfo table {
	width: 6in;
	margin: 0 0 0 0in;
	float: left;
	}}
@media print { a:link {
	color: #003366;
	text-decoration: underline;
	margin-right: 12px;
	margin-left: 12px;
}}
@media print { a:visited {
	color: #666666;
	text-decoration: underline;
	margin-right: 12px;
	margin-left: 12px;
}}