body {margin:0; padding:0; font-family:"Trebuchet MS", sans-serif;}

.cls {clear:both; height:0; overflow:hidden;}
.spacer {height:10px; clear:both; overflow:hidden;}
h1, h2, h3, h4, h5, h6, p, ul, li {margin:0; padding:0; font-family:"Trebuchet MS", sans-serif;}
form, select, input, textarea, label {margin:0; font-family:"Trebuchet MS",  sans-serif;}

#main {
	width:800px;
	margin:50px auto 40px auto;
	background:url(../images/bg-main.jpg) 0 0 repeat-y;
}
#main img.top {float:left;} 
#main img.corner {float:right;}
#main a.logo {}
#main a.logo img {margin:25px 0 0 37px; border:none;}

#main ul#mainNav {list-style:none; float:right; margin:-20px 65px 0 0; display:inline;}
#main ul#mainNav li {float:left; margin:0 2px 0 0;}
#main ul#mainNav li#active {height:33px; line-height:33px; font-size:14px; font-weight:bold; color:#FFFFFF; text-decoration:none; display:block; background:url(../images/bg-tab-on.jpg) top right; overflow:hidden; padding:0 20px 0 8px;}
#main ul#mainNav li a {height:33px; line-height:33px; font-size:14px; font-weight:bold; color:#FFFFFF; text-decoration:none; display:block; background:url(../images/bg-tab-off.jpg) top right; overflow:hidden; padding:0 20px 0 8px; float:left;}
#main ul#mainNav li a:hover {background:url(../images/bg-tab-on.jpg) top right;}

#main #content {
	width:750px;
	margin:0 auto;
	padding:0 0 20px 0;
}
#main #content #left {width:440px; padding:35px 40px 0 40px; float:left; margin:-23px 0 0 0; background:url(../images/bg-left.jpg) top right no-repeat; position:relative; min-height:320px; height:auto !important; height:320px;}
#main #content #left h1 {color:#4e5fab; font-size:18px; font-weight:normal; padding:0 0 10px 0;}
#main #content #left h2 {color:#4e5fab; font-size:14px; padding:0 0 10px 0;}
#main #content #left h3 {color:#545fa7; font-size:12px; font-weight:normal;}
#main #content #left h4 {color:#545fa7; font-size:12px; background:url(../images/arrow-02.gif) 0 6px no-repeat; padding:0 0 0 10px;}
#main #content #left h5 {color:#ffffff; font-size:14px; height:32px; background:url(../images/bg-h5.gif) 0 0 no-repeat; font-weight:normal; padding:2px 0 0 10px; position:relative; margin:0 0 -10px 0;}
#main #content #left h6 {color:#ffffff; font-size:14px; height:32px; background:url(../images/bg-h6.gif) 0 0 no-repeat; font-weight:normal; padding:2px 0 0 10px; position:relative; margin:0 0 -10px 0;}

#main #content #left p {
	color:#666666;
	font-size:12px;
	padding:0 0 10px 0;
	line-height:16px;
}
#main #content #left p a {color:#545fa7; text-decoration:underline;}
#main #content #left p a:hover {text-decoration:none;}
#main #content #left p strong {font-size:12px; color:#545fa7; font-weight:normal;}
#main #content #left p.red {
	background:url(../images/bg-red.jpg) 0 0 no-repeat;
	width:396px;
	height:53px;
	color:#ffffff;
	font-weight:bold;
	padding:4px 10px 6px 10px;
	margin:30px 0;
}

#main #content #left ul#lastNav {list-style:none; text-align:center; padding:40px 0 0 0; line-height:22px; position:relative;}
#main #content #left ul#lastNav li {display:inline; background:none; padding:0 30px 0 0;}
#main #content #left ul#lastNav li a {font-size:14px; font-weight:normal; font-style:italic; color:#4b5ca7; text-decoration:none; letter-spacing:-1px;}
#main #content #left ul#lastNav li a:hover {text-decoration:underline;}

#main #content #right {width:205px; float:left; padding:0 5px 77px 20px;}
#main #content #right ul {list-style:none; line-height:24px;}
#main #content #right ul li {background:url(../images/bullet.gif) 0 7px no-repeat; padding:0 0 0 18px; font-size:14px;}
#main #content #right ul li.on {color:#545fa7; text-decoration:none; font-size:14px; padding:0 0 0 18px;}
#main #content #right ul li a {color:#8a8c8f; text-decoration:none; font-size:14px;}
#main #content #right ul li a:hover {color:#545fa7;}
#main #content #right #content-subNav {background:#E8E9EA url(../images/down-subNav.gif) bottom no-repeat; width:205px; margin:0 0 0 -18px;}
#main #content #right ul#subNav { list-style-type:none;padding:5px 0 40px 18px; margin:0; background:url(../images/bg-subNav.gif) top right no-repeat;}
#main #content #right ul#subNav li {background:none; padding:0;}
#main #content #right ul#subNav li.on {background:url(../images/arrow-02.gif) 0 8px no-repeat; font-size:12px; font-weight:bold; padding:0 0 0 11px;}
#main #content #right ul#subNav li a {font-size:12px; font-weight:bold; color:#666666; text-decoration:none; background:url(../images/arrow-01.gif) 0 6px no-repeat; padding:0 0 0 11px; display:block}
#main #content #right ul#subNav li a:hover {color:#545fa7; background:url(../images/arrow-02.gif) 0 6px no-repeat;}
#main #content #right ul#subNav li ul {padding:0; line-height:20px;}
#main #content #right ul#subNav li ul li {padding:0;}
#main #content #right ul#subNav li ul li.on {background:none; padding:2px 0 0 0; font-weight:normal;}
#main #content #right ul#subNav li ul li a {background:none; padding:0; font-weight:normal;}
#main #content #right ul#subNav li ul li a:hover {background:none;}

#main #footer {width:700px; height:40px; background:url(../images/bg-footer.jpg) 0 0 no-repeat; line-height:16px; padding:5px 0 0 100px; position:relative}
#main #footer p {font-family:Verdana, Arial, Helvetica, sans-serif; font-size:12px; color:#FFFFFF;}
#main #footer .cii{position:absolute; top:-90px; right:40px;}
#main #footer2 {
	width:670px;
	height:40px;
	background:url(../images/white_bg.jpg);
	line-height:16px;
	padding:0 30px 0 100px;
	position:relative;
	font-family: "Trebuchet MS";
	font-size: 12px;
	color: #4959A2;
	background-color: #FFFFFF;
	background-image: url(../images/white_bg.jpg);
}
#main #footer2 p {font-family:Verdana, Arial, Helvetica, sans-serif; font-size:12px; color:#FFFFFF;}
#main #footer2 .cii{position:absolute; top:-90px; right:40px;}
/* home page */
#main #content #left #flag {font-size:12px; color:#545fa7; line-height:22px; margin:100px 0 0 0;}
#main #content #left #flag img {float:left; margin:0 5px 0 0;}

/* about page */
#main #content #left .blueBox {background-color:#EDEFF7; padding:10px 10px 0 10px; margin:0 0 10px 0;}
#main #content #left .blueBox img {float:left; margin:0 10px 0 0;}
#main #content #left .blueBox p {float:right; width:300px; clear:right;}

/* financial */
#main #content #left span {color:#545fa7; font-size:12px; padding:0 0 5px 0; display:block;}
#main #content #left ul {list-style:none; padding:0 0 10px 0; line-height:16px; width:100%;}
#main #content #left ul li {background:url(../images/point.gif) 0 8px no-repeat; color:#666666; font-size:12px; padding:0 0 5px 10px;}
#main #content #left #ABox {background-color:#EDEFF7; padding:10px 10px 0 10px;}
#main #content #left #BBox {background:#545FA7 url(../images/bg-cornerBox.gif) 0 0 no-repeat; padding:25px 10px 0 10px;}
#main #content #left #BBox p {color:#FFFFFF; font-size:14px; line-height:18px;}

/* how to find us */
#main #content #left .howBox {width:220px; float:left;}
#main #content #left .howBox ul {list-style:none; font-size:12px; line-height:16px; padding:0 0 10px 0;}
#main #content #left .howBox ul li {clear:left; padding:0; background:none; line-height:normal;}
#main #content #left .howBox ul li span {width:30px; display:block; float:left; margin:0 0 5px 0; padding:0;}
#main #content #left .howBox ul li a {color:#545fa7; text-decoration:underline;}
#main #content #left .howBox ul li a:hover {text-decoration:none;}
#main #content #left .howBox .clock {line-height:30px; font-size:12px; color:#545fa7;}
#main #content #left .howBox .clock img {float:left; margin:0 5px 0 0;}
#main #content #left .howBox .clock a {color:#545fa7; text-decoration:underline;}
#main #content #left .howBox .clock a:hover {text-decoration:none;}

/* inheritance */
#main #content #left #touch {margin:20px 34px 0 0;}
#main #content #left .GD {width:191px; float:left; margin:20px 0 0 0; display:inline;}
#main #content #left .GD a {width:191px; height:97px; display:block; text-indent:191px; overflow:hidden;}
#main #content #left .GD a.get {background:url(../images/bg-get-off.jpg) 0 0 no-repeat;}
#main #content #left .GD a.get:hover {background:url(../images/bg-get-on.jpg) 0 0 no-repeat;}
#main #content #left .GD a.download {background:url(../images/bg-download-off.jpg) 0 0 no-repeat;}
#main #content #left .GD a.download:hover {background:url(../images/bg-download-on.jpg) 0 0 no-repeat;}
#main #content #left .GD img {border:none;}

/* private save */
#main #content #left ul#arrow {padding:0;}
#main #content #left ul#arrow li {background:url(../images/arrow-02.gif) 0 6px no-repeat; padding:0 0 0 15px; margin:0 0 5px 0;}
#main #content #left ul#arrow li a {font-size:14px; color:#545fa7; text-decoration:none;}
#main #content #left ul#arrow li a:hover {text-decoration:underline;}
#main #content #left h2#arrow{background:url(../images/arrow-02.gif) 0 6px no-repeat; padding-left:10px; font-weight:normal;}
#main #content #left ol#link{ color:#545fa7; line-height:22px;}
#main #content #left ol#link li #nolist{list-style-type:none; padding-left:10px; margin-left:10px;}
#main #content #left ol#link li a{color:#545fa7; text-decoration:none;}
#main #content #left ol#link li a:hover{text-decoration:underline;}

/* inheritance exemptions */
#main #content #left ul#years {padding:0; width:208px; float:left; margin:0 0 20px 0;}
#main #content #left ul#years li {background-color:#D2D6E6; background-image:none; margin:0 0 2px 0; padding:5px 15px; font-size:16px; color:#545FA7;}
#main #content #left ul#tax {padding:0; width:208px; float:left; margin:0 0 20px 0;}
#main #content #left ul#tax li {background-color:#E6E7E8; background-image:none; margin:0 0 2px 0; padding:5px 15px; font-size:16px; color:#666666;}
#main #content #left li.first {font-size:12px !important; padding:15px 15px 5px 15px !important;}
#main #content #left p.blue {color:#545fa7; width:416px; font-size:11px;}

#main #content #left ul {list-style:none; padding:0 0 10px 0; line-height:16px; width:100%;}
#main #content #left ul li {background:url(../images/point.gif) 0 8px no-repeat; color:#666666; font-size:12px; padding:0 0 5px 10px;}

.contactLeft{width:310px;float:left; padding:5px; padding-top:40px; text-align:right; color:#656565; font-size:12px;}
.contactRight{width:405px;margin-left:330px;padding:5px; background:url(../images/contactHeadingBg.jpg) no-repeat top left #EDEFF7; font-size:12px; color:#4D5FAB; position:relative;}
.contactRight h3{ color:#fff; font-size:14px; margin:0; margin-bottom:20px;}
.contactRight table{padding:5px; margin-bottom:30px;}
.contactRight table .label{width:100px; vertical-align:top; padding-top:5px;}
.contactRight table td{margin-bottom:10px;}
.txtRed{color:#F00}
.txtField{padding:3px; width:290px; border:1px solid #C2C8E2; font-size:12px}
.btnSubmit{
	position:absolute;
	bottom:100px;
	right:10px;
	background:url(../images/bullet.gif) right no-repeat;
	padding-right:10px;
	border:0;
	color:#3A4783;
	font-size:14px;
	cursor:pointer;
	width:74px;
}
.btnSubmit:hover{color:#800000;}
.contactDetails{color:#4D5FAB; font-size:12px; margin-top:20px;}
.contactDetails p{ margin:0;}
.txtBlue{color:#03C; font-weight:bold;}
ol{
	font-size:12px;
	margin-left:10px;
	padding-left:10px;
	color:#656565;
	}
.contactLeft a{
	color:#4A56A0;
	text-decoration:underline;
	}

.contactLeft a:hover{
	text-decoration:none;
	}
a img{
	border:0;
	}
