body {
	background-color: #ffffff;
	background-image: url(../images/watermark.jpg);
	background-position: top;
	font: 1.0em arial, helvetica, sans-serif;
	margin: 0;
}

h2, h3, h4, p, table {
	font: arial, helvetica, sans-serif;
	color: #000000;
	margin: 16px;
}

hr {
	margin: 16px;
}

table {
	border-collapse: collapse;
	width: 352px;
}

table.centered {
	margin: auto;
}

td {
	border: 1px solid #000000;
	font-size: 11pt;
	padding: 1px 1px 1px 20px;
}

td.alt {
	font-size: 12pt;
}

/*------------------------------------------------------*/

#banner {
	background-color: #1A2F37;
	background-image: url(../images/titlebar2.jpg);
	background-repeat: no-repeat;
	background-position: top;
	color: #ffffff;
	height: 134px;
	margin: 0;
	padding: 0;
}

#banner p {
	color: #ffffff;
	display: block;
	font-size: 9pt;
	margin: 0;
	padding: 104px 0 0 0;
	text-align: center;
}

#calculator {
	clear: both;
	display: block;
	float: left;
	margin: 0;
	padding: 0;
	width: 654px;
}

#calculator.alt {
	background-color: #dddddd;
}

#calculator #row.left {
	float: left;
	width: 200px;
}

#calculator #row.right {
	float: left;
	font-size: 10pt;
	width: 440px;
}

#calendar {
	clear: both;
	display: block;
	float: left;
	margin: 0;
	padding: 0;
	width: 654px;
}

#calendar.alt {
	background-color: #dddddd;
}

#calendar #row.left {
	float: left;
	width: 116px;
}

#calendar #row.right {
	float: left;
	width: 538px;
}


#container {
	background-color: #1A2F37;
	border: solid: #333333;
	border-width: 0 2px;
	margin: auto;
	padding: 0 2px 0 2px;
	position: relative;
	width: 832px;
}

#content {
	background-color: #ffffff;
	float: right;
	min-height: 800px;
	width: 654px;
}

#content img.left {
	float: left;
	padding: 0 16px 0 0;
}

#content img.leftBorder {
	border: 2px solid #1A2F37;
	float: left;
	margin: 0 16px;

}

#content img.right {
	float: right;
	padding: 16px;
}

#content img.rightBorder {
	border: 2px solid #1A2F37;
	float: right;
	margin: 0 16px;

}

#content p.backToTop {
	font-color: #00ff00;
	font-size: 8pt;
}

#content p.centered {
	text-align: center;
}

#content li, ul {
	margin: 0 16px;
}

#footer {
	background-color: #1A2F37;
	clear: both;
	color: #ffffff;
	float: bottom;	
	font-size: 9pt;
	padding: 0.25em;
	position: relative;
}

#forms {
	clear: both;
	display: block;
	float: left;
	margin: 0;
	padding: 0;
	width: 654px;
}

#forms.alt {
	background-color: #dddddd;
}

#forms #row.left {
	float: left;
	width: 384px;
}

#forms #row.right {
	background-color: #dddddd;
	float: left;
	min-height: 352px;
	width: 270px;
}

#house {
	background-color: #cccccc;
	float: right;
	font-size: 10pt;
	margin: 16px;
	padding: 0 0 0 16px;
	text-align: center;
	width: 160px;
}

#house img {
	border: 1px solid #cccccc;
	padding: 16px 0 0 0;

}

#house p {
	margin: 0;
	padding: 4px 16px 4px 4px;
}

#leftNav #seal {
	clear: both;
	display: block;
	padding: 16px;
	text-align: center;
}

#leftNav, #leftNav ul { /* all lists */
	background-color: #1A2F37;
	float: left;
	list-style: none;
	margin: 0;
	padding: 0;
	width: 176px;
}

#leftNav li { /* all list items */
	background-color: #cccccc;
	float: left;
	line-height: 1em;
	padding: 0 0 18px 0;
	position: relative;
	width: 176px;
}

#leftNav li a {
	border-top: 1px solid #000000;
	border-left: 2px solid #cccccc;
	border-right: 2px solid #cccccc;
	border-bottom: 2px solid #cccccc;
	color: #000000;
	display: block;
	font-size: 8pt;
	margin: 0 0 0 4px;
	padding: 1px 0 0 0;
	text-align: center;
	text-decoration: none;
	width: 162px;
}

#leftNav li a.selected {
	background-color: #aaaaaa;
	border-top: 1px solid #000000;
	border-left: 2px solid #aaaaaa;
	border-right: 2px solid #aaaaaa;
	border-bottom: 2px solid #aaaaaa;
	color: #ffffff;
	display: block;
	font-size: 8pt;
	margin: 0 0 0 4px;
	padding: 1px 0 0 0;
	text-align: center;
	text-decoration: none;
	width: 162px;
}

#leftNav li a.selected:hover {
	background-color: #aaaaaa;
	border-top: 1px solid #000000;
	border-left: 2px solid #aaaaaa;
	border-right: 2px solid #aaaaaa;
	border-bottom: 2px solid #aaaaaa;
	color: #ffffff;
	display: block;
	font-size: 8pt;
	margin: 0 0 0 4px;
	padding: 1px 0 0 0;
	text-align: center;
	text-decoration: none;
	width: 162px;
}


#leftNav li a.top {
	border-top: 1px solid #cccccc;
}

#leftNav li a:hover {
	border-top: 2px solid #000000;
	border-left: 2px solid #000000;
	border-right: 2px solid #000000;
	border-bottom: 2px solid #000000;
	color: #ffffff;
	display: block;
	font-size: 8pt;
	padding: 0;
	text-align: center;
	text-decoration: none;
	width: 162px;
}

#leftNav li ul { /* sub-menus */
	border: 2px solid #666666;
	position: absolute;
	left: -999em;
	margin: -28px 0 0 168px;
	width: 180px;
}

#leftNav li:hover ul {
	left: auto;
}

#leftNav li li { /* sub-menus */
	border: 0;
	padding: 0;
	width: 180px;
	
}

#leftNav li li a {
	border: 0;
	padding: 0;
	text-align: left;
	width: 180px;
}

#leftNav li li a:hover {
	background-color: #666666;
	border: 0;
	margin: 0;
	padding: 0 0 0 4px;
	text-align: left;
	width: 176px;
}

#leftNav li ul ul { /* third-level submenus */
	
}

#leftNav #note {
	background-color: #ffff00;
	color: #ff0000;
	display: inline;
	padding: 0 2px;
}

#staff {
	clear: both;
	display: block;
	float: left;
	width: 654px;
}

#staff.altBackground {
	background-color: #dddddd;
}

#staff p {
	margin: 0;
}

#staff #staffLeft {
	font-size: 10pt;
	float: left;
	width: 121px;
}

#staff #staffLeft p {
	margin: 0 0 0 16px;
}

#staff #staffRight {
	float: left;
	width: 533px;
}

#staff #staffRight p {
	margin: 16px;
}

#staff #staffRight p.title {
	font-size: 12pt;
	margin: 0 0 0 16px;
}

#taxAd {
	border: 2px dashed #1A2F37;
	margin: 16px;
}

#taxAd p {
	margin: 8px;
}

#taxAd img.left {
	float: left;
	padding: 16px;
}

#taxAd img.right {
	float: right;
	padding: 16px;
}

#taxFacts {
	margin: 16px 48px;
}

#taxFacts ul {
	margin: 16px 16px;
}

#topMenu {
	color: #ffffff;
	font-size: 8pt;
	margin: 6px;
	position: absolute;
	right: 6px;
}

.big {
	font-size: 1.5em;
	font-weight: bold;
}

/*------------------------------------------------------*/

/* SPECIAL TAGS */
 
	a.topMenu:link {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
		text-decoration: none;
	}

	a.topMenu:visited {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
		text-decoration: none;
	}
	
	a.topMenu:active {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
	}
	
	a.topMenu:hover {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
		text-decoration: underline;
	}

	a.footer:link {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
		text-decoration: none;
	}

	a.footer:visited {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
		text-decoration: none;
	}
	
	a.footer:active {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
	}
	
	a.footer:hover {
		color: #ffffff;
		padding-left: 0.25em;
		padding-right: 0.25em;
		text-decoration: underline;
	}

.red {
	color: red;
}