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0}[data-theme=esti-maguire-tax] .section--bone2{background:var(--bone-2);position:relative;overflow:hidden}[data-theme=esti-maguire-tax] .section--bone2:before{content:"";z-index:0;pointer-events:none;background:radial-gradient(58% 48% at 8% -8%,#6a35480e,#0000 70%),radial-gradient(46% 56% at 100% 22%,#bf4d550b,#0000 72%),radial-gradient(70% 60% at 60% 118%,#2a17290a,#0000 70%);position:absolute;inset:0}[data-theme=esti-maguire-tax] .section--bone2>.wrap{z-index:1;position:relative}[data-theme=esti-maguire-tax] .section--plum{background:var(--plum);color:#ffffffd1}[data-theme=esti-maguire-tax] .section--plum h1,[data-theme=esti-maguire-tax] .section--plum h2,[data-theme=esti-maguire-tax] .section--plum h3{color:#fff}[data-theme=esti-maguire-tax] .eyebrow{font-family:var(--font-body);font-size:var(--fs-eyebrow);text-transform:uppercase;letter-spacing:.07em;color:var(--rose-deep);font-weight:700;display:inline-block}[data-theme=esti-maguire-tax] 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.mt-m{margin-top:24px}[data-theme=esti-maguire-tax] .mt-l{margin-top:40px}[data-theme=esti-maguire-tax] .btn{font-family:var(--font-body);letter-spacing:.01em;cursor:pointer;border:1.5px solid #0000;border-radius:999px;align-items:center;gap:10px;padding:14px 26px;font-size:15px;font-weight:600;line-height:1;transition:background .2s,color .2s,border-color .2s,transform .2s;display:inline-flex}[data-theme=esti-maguire-tax] .btn .arrow:after{content:"→";font-size:16px}[data-theme=esti-maguire-tax] .btn--primary{background:var(--rose);color:#fff}[data-theme=esti-maguire-tax] .btn--primary:hover{background:var(--rose-deep);color:#fff}[data-theme=esti-maguire-tax] .btn--ghost{color:var(--ink);border-color:var(--line-2);background:0 0}[data-theme=esti-maguire-tax] .btn--ghost:hover{border-color:var(--rose);color:var(--rose)}[data-theme=esti-maguire-tax] .btn--light{color:var(--plum);background:#fff}[data-theme=esti-maguire-tax] .btn--light:hover{background:var(--bone-2);color:var(--plum)}[data-theme=esti-maguire-tax] .btn--ghost-light{color:#fff;background:0 0;border-color:#ffffff57}[data-theme=esti-maguire-tax] .btn--ghost-light:hover{color:#fff;border-color:#fff}[data-theme=esti-maguire-tax] .topbar{background:var(--plum);color:#ffffffbd;letter-spacing:.02em;border-bottom:1px solid #ffffff14;font-size:12.5px}[data-theme=esti-maguire-tax] .topbar .wrap{justify-content:space-between;align-items:center;gap:18px;min-height:42px;display:flex}[data-theme=esti-maguire-tax] .topbar a{color:#ffffffdb}[data-theme=esti-maguire-tax] .topbar a:hover{color:var(--gold)}[data-theme=esti-maguire-tax] .topbar-left{align-items:center;gap:22px;display:flex}[data-theme=esti-maguire-tax] .topbar-item{align-items:center;gap:8px;display:inline-flex}[data-theme=esti-maguire-tax] .topbar-item svg{width:16px;height:16px;color:var(--gold)}[data-theme=esti-maguire-tax] .topbar-tag{color:#fff9}@media (max-width:760px){[data-theme=esti-maguire-tax] .topbar-tag,[data-theme=esti-maguire-tax] .topbar-item--address{display:none}[data-theme=esti-maguire-tax] .topbar-left{gap:16px}}[data-theme=esti-maguire-tax] .nav{z-index:60;-webkit-backdrop-filter:saturate(140%)blur(8px);backdrop-filter:saturate(140%)blur(8px);border-bottom:1px solid var(--line);background:#fffffff5;position:sticky;top:0}[data-theme=esti-maguire-tax] .nav .wrap{align-items:center;gap:24px;min-height:76px;display:flex}[data-theme=esti-maguire-tax] .brand{align-items:center;gap:13px;display:flex}[data-theme=esti-maguire-tax] .brand-logo{width:auto;height:38px;display:block}@media (max-width:420px){[data-theme=esti-maguire-tax] .brand-logo{height:32px}}[data-theme=esti-maguire-tax] .brand-mark{background:var(--plum);color:#fff;width:46px;height:46px;font-family:var(--font-display);letter-spacing:.02em;border-radius:50%;flex:none;place-items:center;font-size:19px;font-weight:600;display:grid}[data-theme=esti-maguire-tax] .brand-name{font-family:var(--font-display);color:var(--ink);letter-spacing:-.01em;font-size:17px;font-weight:600;line-height:1.05}[data-theme=esti-maguire-tax] .brand-name span{letter-spacing:.16em;text-transform:uppercase;color:var(--mauve);margin-top:3px;font-size:11px;font-weight:500;display:block}[data-theme=esti-maguire-tax] .nav-links{align-items:center;gap:4px;margin-left:auto;display:flex}[data-theme=esti-maguire-tax] .nav-links>a,[data-theme=esti-maguire-tax] .nav-item>a{color:var(--ink);border-radius:8px;align-items:center;gap:5px;padding:10px 14px;font-size:14.5px;font-weight:600;display:inline-flex}[data-theme=esti-maguire-tax] .nav-links>a:hover,[data-theme=esti-maguire-tax] .nav-item>a:hover,[data-theme=esti-maguire-tax] .nav-links a.active,[data-theme=esti-maguire-tax] .nav-item>a.active{color:var(--rose)}[data-theme=esti-maguire-tax] .nav-caret{opacity:.6;font-size:11px}[data-theme=esti-maguire-tax] .nav-item{position:relative}[data-theme=esti-maguire-tax] 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0;border-radius:10px;flex-direction:column;justify-content:center;align-items:center;gap:5px;width:44px;height:44px;margin-left:auto;display:none}[data-theme=esti-maguire-tax] .nav-toggle span{background:var(--ink);border-radius:2px;width:20px;height:2px;transition:transform .2s,opacity .2s}[data-theme=esti-maguire-tax] .nav-toggle.is-open span:first-child{transform:translateY(7px)rotate(45deg)}[data-theme=esti-maguire-tax] .nav-toggle.is-open span:nth-child(2){opacity:0}[data-theme=esti-maguire-tax] .nav-toggle.is-open span:nth-child(3){transform:translateY(-7px)rotate(-45deg)}[data-theme=esti-maguire-tax] .nav-mobile{border-top:1px solid var(--line);background:#fff;max-height:0;transition:max-height .28s;display:none;overflow:hidden}[data-theme=esti-maguire-tax] .nav-mobile.is-open{max-height:92vh;overflow-y:auto}[data-theme=esti-maguire-tax] .nav-mobile-inner{padding:14px var(--gutter) 26px;flex-direction:column;gap:2px;display:flex}[data-theme=esti-maguire-tax] .nav-mobile-link{color:var(--ink);border-bottom:1px solid var(--line);padding:14px 4px;font-size:16px;font-weight:600;display:block}[data-theme=esti-maguire-tax] .nav-mobile-link.active{color:var(--rose)}[data-theme=esti-maguire-tax] .nav-mobile-inner>div:last-of-type .nav-mobile-link{border-bottom:0}[data-theme=esti-maguire-tax] .nav-mobile-sub{border-left:2px solid var(--line-2);flex-direction:column;margin-left:4px;padding:4px 0 10px 14px;display:flex}[data-theme=esti-maguire-tax] .nav-mobile-sub a{color:var(--body);padding:11px 4px;font-size:14.5px;display:block}[data-theme=esti-maguire-tax] .nav-mobile-sub a.active{color:var(--rose)}[data-theme=esti-maguire-tax] .nav-mobile-cta{justify-content:center;margin-top:16px}@media (max-width:980px){[data-theme=esti-maguire-tax] .nav-links,[data-theme=esti-maguire-tax] .nav>.wrap>.nav-cta{display:none}[data-theme=esti-maguire-tax] .nav-toggle{display:flex}[data-theme=esti-maguire-tax] .nav-mobile{display:block}}[data-theme=esti-maguire-tax] .hero{background:var(--plum);color:#fff;padding:clamp(64px,9vw,128px) 0 clamp(56px,7vw,104px);position:relative;overflow:hidden}[data-theme=esti-maguire-tax] .hero-bg{object-fit:cover;opacity:.62;filter:saturate(96%);width:100%;height:100%;position:absolute;inset:0}[data-theme=esti-maguire-tax] .hero-veil{background:linear-gradient(95deg,#2a1729eb 0%,#2a1729bd 44%,#2a17296b 100%),radial-gradient(110% 80% at 90% 6%,#bf4d552e,#0000 60%);position:absolute;inset:0}[data-theme=esti-maguire-tax] .hero .wrap{z-index:2;position:relative}[data-theme=esti-maguire-tax] .hero-eyebrow{color:var(--gold)}[data-theme=esti-maguire-tax] .hero h1{color:#fff;font-size:var(--fs-xxl);max-width:16ch;margin-top:18px;font-weight:600;line-height:1.07}[data-theme=esti-maguire-tax] .hero h1 em{color:#f0c4c7;font-style:normal}[data-theme=esti-maguire-tax] .hero-sub{color:#ffffffd1;font-size:var(--fs-m);max-width:52ch;margin-top:22px;line-height:1.55}[data-theme=esti-maguire-tax] .hero-meta{flex-wrap:wrap;gap:14px;margin-top:36px;display:flex}[data-theme=esti-maguire-tax] .trustbar{border-bottom:1px solid var(--line);background:#fff}[data-theme=esti-maguire-tax] .trustbar .wrap{grid-template-columns:repeat(4,1fr);gap:18px;padding-top:30px;padding-bottom:30px;display:grid}[data-theme=esti-maguire-tax] .trust-item{align-items:flex-start;gap:13px;display:flex}[data-theme=esti-maguire-tax] .trust-item svg{width:32px;height:32px;color:var(--rose);flex:none;margin-top:1px}[data-theme=esti-maguire-tax] .trust-item b{font-family:var(--font-display);color:var(--ink);font-size:15px;font-weight:600;display:block}[data-theme=esti-maguire-tax] .trust-item span{color:var(--muted);font-size:13.5px}@media (max-width:880px){[data-theme=esti-maguire-tax] .trustbar .wrap{grid-template-columns:1fr 1fr;gap:22px 18px}}@media (max-width:520px){[data-theme=esti-maguire-tax] .trustbar .wrap{grid-template-columns:1fr}}[data-theme=esti-maguire-tax] .head{max-width:760px}[data-theme=esti-maguire-tax] .head--center{text-align:center;margin:0 auto}[data-theme=esti-maguire-tax] .head .section-title{margin-top:14px}[data-theme=esti-maguire-tax] .head .body-l{color:var(--body);margin-top:20px}[data-theme=esti-maguire-tax] .head--center .lead-rule{margin-left:auto;margin-right:auto}[data-theme=esti-maguire-tax] .split{grid-template-columns:1.05fr 1fr;align-items:center;gap:clamp(32px,5vw,72px);display:grid}[data-theme=esti-maguire-tax] .split--rev .split-text{order:2}[data-theme=esti-maguire-tax] .split-img{border-radius:var(--radius);aspect-ratio:4/3;background:var(--bone-2);position:relative;overflow:hidden;box-shadow:0 24px 60px #2a172924}[data-theme=esti-maguire-tax] .split-img img{object-fit:cover;width:100%;height:100%}[data-theme=esti-maguire-tax] .split-img--portrait{aspect-ratio:4/5;width:100%;max-width:380px;margin-inline:auto}[data-theme=esti-maguire-tax] .split--portrait{grid-template-columns:.78fr 1.22fr;align-items:center;gap:clamp(32px,5vw,64px)}@media (max-width:860px){[data-theme=esti-maguire-tax] .split{grid-template-columns:1fr;gap:32px}[data-theme=esti-maguire-tax] .split--portrait{grid-template-columns:1fr}[data-theme=esti-maguire-tax] .split--rev .split-text{order:0}}[data-theme=esti-maguire-tax] .intro-band{grid-template-columns:.82fr 1.18fr;align-items:start;gap:clamp(28px,5vw,72px);display:grid}[data-theme=esti-maguire-tax] .intro-band-head .section-title{font-size:var(--fs-l)}[data-theme=esti-maguire-tax] .intro-band-body p:first-child{color:var(--ink);font-size:19px;line-height:1.6}@media (max-width:820px){[data-theme=esti-maguire-tax] .intro-band{grid-template-columns:1fr;gap:22px}}[data-theme=esti-maguire-tax] .checkrow{border:1.5px solid var(--line-2);border-radius:var(--radius-s);background:var(--bone);grid-template-columns:1fr 1fr;margin-top:8px;display:grid;overflow:hidden}[data-theme=esti-maguire-tax] .checkrow .check{cursor:pointer;font-family:var(--font-body);color:var(--ink);border-top:1px solid var(--line);align-items:center;gap:11px;margin:0;padding:13px 15px;font-size:14px;font-weight:600;line-height:1.3;transition:background .15s;display:flex}[data-theme=esti-maguire-tax] .checkrow .check:first-child,[data-theme=esti-maguire-tax] .checkrow .check:nth-child(2){border-top:0}[data-theme=esti-maguire-tax] .checkrow .check:nth-child(2n){border-left:1px solid var(--line)}[data-theme=esti-maguire-tax] .checkrow .check:hover{background:#fff}[data-theme=esti-maguire-tax] .checkrow .check input{width:19px;height:19px;accent-color:var(--rose);cursor:pointer;flex:none;margin:0}@media (max-width:520px){[data-theme=esti-maguire-tax] .checkrow{grid-template-columns:1fr}[data-theme=esti-maguire-tax] .checkrow .check:nth-child(2){border-top:1px solid var(--line)}[data-theme=esti-maguire-tax] .checkrow .check:nth-child(2n){border-left:0}}[data-theme=esti-maguire-tax] .feature-grid{grid-template-columns:1fr 1fr;gap:26px 34px;display:grid}[data-theme=esti-maguire-tax] .feature-ic{background:var(--bone-2);border-radius:14px;place-items:center;width:56px;height:56px;margin-bottom:16px;display:grid}[data-theme=esti-maguire-tax] .feature-ic svg{width:30px;height:30px;color:var(--rose)}[data-theme=esti-maguire-tax] .feature h3{font-size:18px;font-weight:600}[data-theme=esti-maguire-tax] .feature p{color:var(--body);margin-top:8px;font-size:15px}@media (max-width:620px){[data-theme=esti-maguire-tax] .feature-grid{grid-template-columns:1fr;gap:24px}}[data-theme=esti-maguire-tax] .svc-grid{grid-template-columns:repeat(4,1fr);align-items:stretch;gap:24px;display:grid}[data-theme=esti-maguire-tax] .svc-grid>*{height:100%}[data-theme=esti-maguire-tax] .svc-card{border:1px solid var(--line);border-radius:var(--radius);background:#fff;flex-direction:column;height:100%;transition:transform .22s,box-shadow .22s,border-color .22s;display:flex;overflow:hidden}[data-theme=esti-maguire-tax] .svc-card:hover{border-color:var(--line-2);transform:translateY(-5px);box-shadow:0 22px 48px #2a172921}[data-theme=esti-maguire-tax] .svc-card-img{aspect-ratio:16/11;background:var(--bone-2);overflow:hidden}[data-theme=esti-maguire-tax] .svc-card-img img{object-fit:cover;width:100%;height:100%;transition:transform .4s}[data-theme=esti-maguire-tax] .svc-card:hover .svc-card-img img{transform:scale(1.05)}[data-theme=esti-maguire-tax] .svc-card-body{flex-direction:column;flex:1;padding:22px 22px 24px;display:flex}[data-theme=esti-maguire-tax] .svc-card-body h3{font-size:18px;font-weight:600}[data-theme=esti-maguire-tax] .svc-card-body p{color:var(--body);flex:1;margin-top:9px;font-size:14.5px}[data-theme=esti-maguire-tax] .svc-card-link{color:var(--rose);align-items:center;gap:7px;margin-top:16px;font-size:14px;font-weight:700;display:inline-flex}[data-theme=esti-maguire-tax] .svc-card-link:after{content:"→"}@media (max-width:1040px){[data-theme=esti-maguire-tax] .svc-grid{grid-template-columns:1fr 1fr}}@media (max-width:540px){[data-theme=esti-maguire-tax] .svc-grid{grid-template-columns:1fr}}[data-theme=esti-maguire-tax] .ticks{gap:12px;margin:18px 0 0;padding:0;list-style:none;display:grid}[data-theme=esti-maguire-tax] .ticks li{color:var(--body);align-items:flex-start;gap:11px;font-size:15.5px;display:flex}[data-theme=esti-maguire-tax] .ticks li strong{color:var(--ink)}[data-theme=esti-maguire-tax] .tick-ic{color:var(--rose);flex:none;width:22px;height:22px;margin-top:1px}[data-theme=esti-maguire-tax] .detail-row{grid-template-columns:1fr 1fr;align-items:center;gap:clamp(28px,4vw,60px);display:grid}[data-theme=esti-maguire-tax] .detail-row+.detail-row{margin-top:clamp(44px,5vw,76px)}[data-theme=esti-maguire-tax] .detail-row--rev .detail-text{order:2}[data-theme=esti-maguire-tax] .detail-img{border-radius:var(--radius);aspect-ratio:4/3;background:var(--bone-2);overflow:hidden;box-shadow:0 20px 50px #2a17291f}[data-theme=esti-maguire-tax] .detail-img img{object-fit:cover;width:100%;height:100%}[data-theme=esti-maguire-tax] .detail-text h3{font-size:var(--fs-l);font-weight:600}[data-theme=esti-maguire-tax] .detail-text .kicker{color:var(--mauve);letter-spacing:.04em;text-transform:uppercase;font-size:14px;font-weight:700}[data-theme=esti-maguire-tax] .detail-text p{margin-top:12px}@media (max-width:860px){[data-theme=esti-maguire-tax] .detail-row{grid-template-columns:1fr;gap:26px}[data-theme=esti-maguire-tax] .detail-row--rev .detail-text{order:0}}[data-theme=esti-maguire-tax] .quote-grid{grid-template-columns:repeat(3,1fr);gap:24px;display:grid}[data-theme=esti-maguire-tax] .quote-card{border:1px solid var(--line);border-radius:var(--radius);background:#fff;flex-direction:column;padding:28px 26px;display:flex}[data-theme=esti-maguire-tax] .quote-stars{gap:3px;margin-bottom:16px;display:flex}[data-theme=esti-maguire-tax] .quote-stars svg{width:19px;height:19px;color:var(--gold)}[data-theme=esti-maguire-tax] .quote-card blockquote{color:var(--body);flex:1;margin:0;font-size:15px;line-height:1.66}[data-theme=esti-maguire-tax] .quote-card cite{color:var(--ink);font-size:14.5px;font-style:normal;font-weight:700;font-family:var(--font-display);margin-top:18px;display:block}[data-theme=esti-maguire-tax] .quote-card .quote-meta{color:var(--muted);margin-top:2px;font-size:12.5px}@media (max-width:920px){[data-theme=esti-maguire-tax] .quote-grid{grid-template-columns:1fr 1fr}}@media (max-width:600px){[data-theme=esti-maguire-tax] .quote-grid{grid-template-columns:1fr}}[data-theme=esti-maguire-tax] .quote-masonry{column-count:3;column-gap:24px}[data-theme=esti-maguire-tax] .quote-masonry .quote-card{break-inside:avoid;margin-bottom:24px}@media (max-width:920px){[data-theme=esti-maguire-tax] .quote-masonry{column-count:2}}@media (max-width:600px){[data-theme=esti-maguire-tax] .quote-masonry{column-count:1}}[data-theme=esti-maguire-tax] .cta-band{background:var(--plum);color:#fff;position:relative;overflow:hidden}[data-theme=esti-maguire-tax] .cta-band:before{content:"";background:radial-gradient(90% 120% at 85% 10%,#bf4d5542,#0000 60%);position:absolute;inset:0}[data-theme=esti-maguire-tax] .cta-band .wrap{z-index:2;text-align:center;position:relative}[data-theme=esti-maguire-tax] .cta-band h2{color:#fff;font-size:var(--fs-xl);max-width:18ch;margin:14px auto 0}[data-theme=esti-maguire-tax] .cta-band p{color:#ffffffd1;max-width:56ch;margin:18px auto 0;font-size:17px}[data-theme=esti-maguire-tax] .cta-band .hero-meta{justify-content:center}[data-theme=esti-maguire-tax] .page-hero{background:var(--plum);color:#fff;padding:clamp(50px,6vw,88px) 0 clamp(46px,5vw,74px);position:relative;overflow:hidden}[data-theme=esti-maguire-tax] .page-hero .hero-bg{opacity:.55;filter:saturate(96%)}[data-theme=esti-maguire-tax] .page-hero .hero-veil{background:linear-gradient(95deg,#2a1729eb 0%,#2a1729c7 48%,#2a172980 100%)}[data-theme=esti-maguire-tax] .page-hero .wrap{z-index:2;position:relative}[data-theme=esti-maguire-tax] .page-hero h1{color:#fff;font-size:var(--fs-xl);max-width:20ch;margin-top:16px}[data-theme=esti-maguire-tax] .page-hero h1 em{color:#f0c4c7;font-style:normal}[data-theme=esti-maguire-tax] .page-hero .lede{color:#ffffffd1;max-width:60ch;margin-top:18px}[data-theme=esti-maguire-tax] .crumbs{color:#fff9;align-items:center;gap:9px;font-size:13px;display:flex}[data-theme=esti-maguire-tax] .crumbs a:hover{color:var(--gold)}[data-theme=esti-maguire-tax] .crumbs span{opacity:.5}[data-theme=esti-maguire-tax] .faq{border-top:1px solid var(--line)}[data-theme=esti-maguire-tax] .faq-item{border-bottom:1px solid var(--line)}[data-theme=esti-maguire-tax] .faq-q{text-align:left;cursor:pointer;width:100%;font-family:var(--font-display);color:var(--ink);background:0 0;border:0;justify-content:space-between;align-items:center;gap:20px;padding:22px 0;font-size:17px;font-weight:600;line-height:1.4;display:flex}[data-theme=esti-maguire-tax] .faq-caret{color:var(--rose);flex:none;width:20px;height:20px;transition:transform .25s}[data-theme=esti-maguire-tax] .faq-item.open .faq-caret{transform:rotate(180deg)}[data-theme=esti-maguire-tax] .faq-a{max-height:0;transition:max-height .3s;overflow:hidden}[data-theme=esti-maguire-tax] .faq-item.open .faq-a{max-height:640px}[data-theme=esti-maguire-tax] .faq-a-inner{color:var(--body);padding:0 0 24px;font-size:15.5px;line-height:1.7}[data-theme=esti-maguire-tax] .faq-a-inner ul{margin:10px 0 0;padding-left:20px}[data-theme=esti-maguire-tax] .faq-a-inner li{margin-bottom:6px}[data-theme=esti-maguire-tax] .contact-grid{grid-template-columns:.9fr 1.1fr;align-items:start;gap:clamp(32px,5vw,64px);display:grid}@media (max-width:880px){[data-theme=esti-maguire-tax] .contact-grid{grid-template-columns:1fr;gap:36px}}[data-theme=esti-maguire-tax] .spec{border-collapse:collapse;width:100%}[data-theme=esti-maguire-tax] .spec td{border-bottom:1px solid var(--line);vertical-align:top;padding:13px 0;font-size:15px}[data-theme=esti-maguire-tax] .spec td:first-child{color:var(--muted);width:38%;font-weight:600}[data-theme=esti-maguire-tax] .spec td:last-child{color:var(--ink);font-weight:600}[data-theme=esti-maguire-tax] .map-block{border-radius:var(--radius);aspect-ratio:16/11;border:1px solid var(--line);margin-top:30px;position:relative;overflow:hidden}[data-theme=esti-maguire-tax] .form-card{border:1px solid var(--line);border-radius:var(--radius);background:#fff;padding:clamp(24px,3vw,36px);box-shadow:0 18px 48px #2a172914}[data-theme=esti-maguire-tax] .field{margin-bottom:18px}[data-theme=esti-maguire-tax] .field label{color:var(--ink);letter-spacing:.01em;margin-bottom:7px;font-size:13px;font-weight:700;display:block}[data-theme=esti-maguire-tax] .field input,[data-theme=esti-maguire-tax] .field select,[data-theme=esti-maguire-tax] .field textarea{width:100%;font-family:var(--font-body);color:var(--ink);border:1.5px solid var(--line-2);border-radius:var(--radius-s);background:var(--bone);padding:13px 15px;font-size:15px;transition:border-color .18s,box-shadow .18s}[data-theme=esti-maguire-tax] .field textarea{resize:vertical;min-height:120px}[data-theme=esti-maguire-tax] .field input:focus,[data-theme=esti-maguire-tax] .field select:focus,[data-theme=esti-maguire-tax] .field textarea:focus{border-color:var(--rose);background:#fff;outline:none;box-shadow:0 0 0 4px #bf4d551f}[data-theme=esti-maguire-tax] .form-card .btn--primary{justify-content:center;width:100%;margin-top:4px}[data-theme=esti-maguire-tax] .footer{background:var(--plum);color:#ffffffb8;padding-top:clamp(52px,6vw,84px)}[data-theme=esti-maguire-tax] .footer h4{color:#fff;letter-spacing:.04em;text-transform:uppercase;margin-bottom:16px;font-size:14px;font-weight:600}[data-theme=esti-maguire-tax] .footer .grid{border-bottom:1px solid #ffffff1f;grid-template-columns:1.7fr 1fr 1fr 1.4fr;align-items:start;gap:30px 40px;padding-bottom:44px;display:grid}[data-theme=esti-maguire-tax] .footer-brand .brand-name{color:#fff}[data-theme=esti-maguire-tax] .footer-brand .brand-name span{color:#fff9}[data-theme=esti-maguire-tax] .footer-blurb{color:#ffffffa8;max-width:38ch;margin-top:18px;font-size:14.5px;line-height:1.7}[data-theme=esti-maguire-tax] .footer .grid a{color:#ffffffbd;padding:6px 0;font-size:14.5px;display:block}[data-theme=esti-maguire-tax] .footer .grid a:hover{color:var(--gold)}[data-theme=esti-maguire-tax] .footer-addr{color:#fff9;max-width:30ch;margin-top:12px;font-size:13.5px;line-height:1.6}[data-theme=esti-maguire-tax] .footer-reg{color:#ffffff80;border-top:1px solid #ffffff1a;margin-top:14px;padding-top:14px}[data-theme=esti-maguire-tax] .legal{color:#ffffff80;flex-wrap:wrap;justify-content:space-between;gap:12px;padding:22px 0 30px;font-size:13px;display:flex}[data-theme=esti-maguire-tax] .legal a{color:#ffffff9e}[data-theme=esti-maguire-tax] .legal a:hover{color:var(--gold)}[data-theme=esti-maguire-tax] .legal-links{flex-wrap:wrap;gap:18px;display:flex}@media (max-width:860px){[data-theme=esti-maguire-tax] .footer .grid{grid-template-columns:1fr 1fr;gap:30px}}@media (max-width:520px){[data-theme=esti-maguire-tax] .footer .grid{grid-template-columns:1fr}}[data-theme=esti-maguire-tax] .scroll-top-btn{z-index:70;background:var(--rose);color:#fff;cursor:pointer;opacity:0;visibility:hidden;border:0;border-radius:999px;align-items:center;gap:7px;padding:11px 15px;font-size:12.5px;font-weight:700;transition:opacity .25s,transform .25s,visibility .25s,background .2s;display:inline-flex;position:fixed;bottom:22px;right:22px;transform:translateY(12px);box-shadow:0 12px 30px #2a17294d}[data-theme=esti-maguire-tax] .scroll-top-btn:hover{background:var(--rose-deep)}[data-theme=esti-maguire-tax] .scroll-top-btn.is-visible{opacity:1;visibility:visible;transform:translateY(0)}[data-theme=esti-maguire-tax] .scroll-top-btn svg{color:#fff}[data-theme=esti-maguire-tax] .reveal{opacity:0;transition:opacity .6s,transform .6s;transform:translateY(22px)}[data-theme=esti-maguire-tax] .reveal.is-visible{opacity:1;transform:none}@media (prefers-reduced-motion:reduce){[data-theme=esti-maguire-tax] .reveal{opacity:1;transition:none;transform:none}}[data-theme=esti-maguire-tax] .prose h2{margin-top:36px;font-size:24px}[data-theme=esti-maguire-tax] .prose h3{margin-top:24px;font-size:18px}[data-theme=esti-maguire-tax] .prose p{margin-top:12px}[data-theme=esti-maguire-tax] .prose ul{margin:12px 0 0;padding-left:20px}[data-theme=esti-maguire-tax] .prose li{margin-bottom:8px}[data-theme=esti-maguire-tax] .prose a{color:var(--rose);font-weight:600}