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var(--space-6) calc(2.25rem + var(--space-3))}@media (min-width:48rem){.FaqAccordion-module-scss-module__3gdKdW__panel{padding-left:calc(3.25rem + var(--space-4))}}@supports (interpolate-size:allow-keywords){.FaqAccordion-module-scss-module__3gdKdW__row::details-content{block-size:0;transition:block-size .28s cubic-bezier(.4, 0, .2, 1),content-visibility .28s allow-discrete;overflow:hidden}.FaqAccordion-module-scss-module__3gdKdW__row[open]::details-content{block-size:auto}}.FaqAccordion-module-scss-module__3gdKdW__answer{max-width:var(--faq-answer-measure,62ch);font-size:var(--fs-small);line-height:var(--lh-small);color:var(--color-text-muted);margin:0}.FaqAccordion-module-scss-module__3gdKdW__sources{margin:var(--space-4) 0 0;font-size:var(--fs-micro);line-height:var(--lh-micro);color:var(--color-text-muted)}.FaqAccordion-module-scss-module__3gdKdW__sourcesLabel{font-family:var(--font-body);font-size:var(--fs-micro);line-height:var(--lh-micro);font-weight:var(--font-weight-medium);letter-spacing:var(--tracking-eyebrow);text-transform:uppercase;color:var(--color-text-muted)}.FaqAccordion-module-scss-module__3gdKdW__sourceLink{color:var(--color-accent);text-underline-offset:.15em;text-decoration:underline;text-decoration-thickness:1px}.FaqAccordion-module-scss-module__3gdKdW__sourceLink:hover{color:var(--color-accent-hover)}.FaqAccordion-module-scss-module__3gdKdW__sourceLink:focus-visible{outline:var(--focus-ring-width) solid var(--color-focus);outline-offset:var(--focus-ring-width)}@media (prefers-reduced-motion:reduce){.FaqAccordion-module-scss-module__3gdKdW__iconBarV{transition:none}@supports 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:root{--color-bg:#fff;--color-surface:#fff;--color-row-hover:#faf7f7;--color-text:#0e1420;--color-text-muted:#5a6478;--color-hairline:#dce0e7;--color-line:#b9c0cc;--color-dark:#0b0f16;--color-on-dark:#fff;--color-on-dark-muted:#aeb7c6;--color-on-dark-hairline:#ffffff1a;--color-on-dark-border:#ffffff4d;--color-accent-on-dark:#c9646f;--color-accent:#7a2230;--color-accent-hover:#5e1926;--color-accent-contrast:#fff;--color-focus:#7a2230;--color-map-land:#171d27;--color-section-number:#a3abba;--color-section-number-on-dark:#3d4a5c;--color-map-active:#d9600f;--color-map-pending:#6b7484;--color-map-lead:#4a5364;--font-display:var(--font-spectral), Georgia, "Times New Roman", serif;--font-body:var(--font-inter), system-ui, -apple-system, "Segoe UI", Helvetica, Arial, sans-serif;--font-mono:var(--font-jetbrains-mono), ui-monospace, "SFMono-Regular", Menlo, monospace;--fs-hero:clamp(2.5rem, 6.4vw, 5.25rem);--lh-hero:1.02;--tracking-hero:-.032em;--fs-display:clamp(2rem, 4.5vw, 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:root{--color-bg:#fff;--color-surface:#fff;--color-row-hover:#faf7f7;--color-text:#0e1420;--color-text-muted:#5a6478;--color-hairline:#dce0e7;--color-line:#b9c0cc;--color-dark:#0b0f16;--color-on-dark:#fff;--color-on-dark-muted:#aeb7c6;--color-on-dark-hairline:#ffffff1a;--color-on-dark-border:#ffffff4d;--color-accent-on-dark:#c9646f;--color-accent:#7a2230;--color-accent-hover:#5e1926;--color-accent-contrast:#fff;--color-focus:#7a2230;--color-map-land:#171d27;--color-section-number:#a3abba;--color-section-number-on-dark:#3d4a5c;--color-map-active:#d9600f;--color-map-pending:#6b7484;--color-map-lead:#4a5364;--font-display:var(--font-spectral), Georgia, "Times New Roman", serif;--font-body:var(--font-inter), system-ui, -apple-system, "Segoe UI", Helvetica, Arial, sans-serif;--font-mono:var(--font-jetbrains-mono), ui-monospace, "SFMono-Regular", Menlo, monospace;--fs-hero:clamp(2.5rem, 6.4vw, 5.25rem);--lh-hero:1.02;--tracking-hero:-.032em;--fs-display:clamp(2rem, 4.5vw, 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(min-width:64rem){.ArticleToc-module-scss-module__9e1oMG__mobile{display:none}}.ArticleToc-module-scss-module__9e1oMG__summary{font-family:var(--font-body);font-size:var(--fs-micro);line-height:var(--lh-micro);font-weight:var(--font-weight-medium);letter-spacing:var(--tracking-eyebrow);text-transform:uppercase}.ArticleToc-module-scss-module__9e1oMG__summary:focus-visible{outline:var(--focus-ring-width) solid var(--color-focus);outline-offset:var(--focus-ring-width)}.ArticleToc-module-scss-module__9e1oMG__summary{justify-content:space-between;align-items:center;gap:var(--space-4);min-block-size:2.75rem;padding-block:var(--space-3);color:var(--color-text-muted);cursor:pointer;list-style:none;display:flex}.ArticleToc-module-scss-module__9e1oMG__summary::-webkit-details-marker{display:none}.ArticleToc-module-scss-module__9e1oMG__summary:after{content:"";border-bottom:1.5px solid;border-right:1.5px solid;width:.5rem;height:.5rem;transition:transform 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var(--space-5));display:block;position:sticky}}.ArticleToc-module-scss-module__9e1oMG__label{font-family:var(--font-body);font-size:var(--fs-micro);line-height:var(--lh-micro);font-weight:var(--font-weight-medium);letter-spacing:var(--tracking-eyebrow);text-transform:uppercase;margin:0 0 var(--space-4);color:var(--color-text-muted)}.ArticleToc-module-scss-module__9e1oMG__list{border-left:var(--border-hairline) solid var(--color-hairline);margin:0;padding:0;list-style:none}.ArticleToc-module-scss-module__9e1oMG__list li{padding-block:var(--space-1);margin:0;position:relative}.ArticleToc-module-scss-module__9e1oMG__link:focus-visible{outline:var(--focus-ring-width) solid 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5rem);--margin-column:8rem}.TransferTaxCalculator-module-scss-module__gzd9OG__caveat[data-off=true]{display:none}.TransferTaxCalculator-module-scss-module__gzd9OG__root{gap:var(--space-5);flex-direction:column;display:flex}.TransferTaxCalculator-module-scss-module__gzd9OG__block{gap:var(--space-3);padding:var(--space-4);border:1px solid var(--color-hairline);border-radius:var(--radius-m);background:var(--color-surface);flex-direction:column;display:flex}.TransferTaxCalculator-module-scss-module__gzd9OG__heading{font-size:var(--fs-h2);line-height:var(--lh-h2);margin:0}.TransferTaxCalculator-module-scss-module__gzd9OG__instrument{max-width:62ch;color:var(--color-text-muted);margin:0}.TransferTaxCalculator-module-scss-module__gzd9OG__controls{gap:var(--space-2) var(--space-3);padding:var(--space-3);border:1px solid var(--color-hairline);border-radius:var(--radius-s);background:var(--color-row-hover);grid-template-columns:1fr;display:grid}@media 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