html {
 	overflow: auto;
 	font-size: 85%;
}
body {
	color: #000;
	font-family: verdana, arial, tahoma, helvetica;
	font-size:1.1em;
	margin:0px;
	padding:0px;
	text-align:center;
	background:#013e75;
}
#header {
	background:#E3E3E3;	
	text-align:center;
	height:75px;
}
#header_image {
	height:75px;
	position:relative;
}
#header_text {
	position:absolute;
	top:10px;
	right:15px;
	width:340px;
	height:100px;
	text-align:right;
}
#menu {
	background:#013e75 url('images/layouts/lay24_blue_grey/menu_bg.png') repeat-x left ;
	height:35px;
}
#content {
	background:#E3E3E3 url('images/layouts/lay24_blue_grey/content_bg_bottom.png') repeat-x left bottom;
	text-align:center;
	_height:500px;
	min-height:500px;
}
#footer {
	background:#013e75;
	_height:100px;
	min-height:100px;
}
.container {
	background:#ffffff url('images/layouts/lay24_blue_grey/content_bg.png') repeat-x left bottom;
	border-left:1px solid #B9B9B9;
	border-right:1px solid #B9B9B9;
	width:950px;
	margin:0 auto;
	text-align:left;
}
.container2 {
	width:950px;
	margin:0 auto;
	text-align:left;
}
#main_image_system {
	width:473px;
	height:301px;
	float:left;
	border-right:5px solid #FFC305;
}
#contentarea {
	width: 442px;
	_height:271px;
	min-height:271px;
	float:left;
	padding:15px 0 15px 15px;
}
#left_sidebar {
	width:230px;
	float:left;
}
#contentarea_inner {
	width: 685px;
	_height:271px;
	min-height:271px;
	float:left;
	padding:15px 0 15px 15px;
}
#index_boxes {
	width:950px;
	margin:0 auto;
	text-align:left;
	padding-left:3px;
}
.index_box {
	background:#ffffff url('images/layouts/lay24_blue_grey/content_bg.png') repeat-x left center;
	border:1px solid #B9B9B9;
	_height:185px;
	min-height:185px;
	width:294px;
	margin:15px 0px 0 15px;
	float:left;
}
.index_box a, .index_box a:link, .index_box a:active, .index_box a:visited {
	text-decoration: none;
}
.index_box_inner {
	padding:15px 15px 5px 15px;
}
.index_box_text {
	_height:105px;
	min-height:105px;
}
#footer_menu {
	margin:15px 0 10px 0;
	font-size:12px;
	text-align:center;
}
#footer_text {
	font-size:10px;
	text-align:center;
}
.footer_text_right {
	text-align:right;
}
.left_sidebar_divider {
	background:transparent url('images/layouts/lay24_blue_grey/divider.gif') no-repeat center center;
	height:12px;
	width:202px;
	margin-left:10px;
}
.left_sidebar_box {
	margin:10px;
	border:1px solid #B9B9B9;
	background:#f5f4f4;
}


/*
Social Media
*******************************************/
.social_media {
	text-align:right;
	margin:5px 0;
}

/*
Banners - Static
*******************************************/
.static_banners {
	text-align:left;
}
.static_banner {
}

/*
Banners - Linked
*******************************************/
.linked_banners {
	text-align:left;	
	margin-right:10px;
}
.linked_banner {
	float:left;
	border:0px solid black;
}
.linked_banner_link {
	
}
/*
Services
*******************************************/
.services_title_container {
	height:25px;
	margin-top:5px;
}
.services_title_container h2 a, .services_title_first_word a, .services_title_second_word a {
	text-decoration:none;
}
.services_title_first_word {
	float:left;
	width:40px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
	text-decoration:none;
}
.services_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
	text-decoration:none;
}
.services_title_link {
	
}
.services_text {
	padding-bottom:15px;
}
.services_text li {
	margin-left:35px;
	list-style-type:none;
}
.services_text ul li, .services_text ul li a:link, .services_text ul li a:active, .services_text ul li a:visited {
	text-decoration:none;
 }
/*
Featured Services
*******************************************/
.featured_services_title_container {
	height:25px;
	margin-top:5px;
}
.featured_services_title_container h2 a, .featured_services_title_first_word a, .featured_services_title_second_word a {
	text-decoration:none;
}
.featured_services_title_first_word {
	float:left;
	width:85px;
	font-weight:bold;
	margin-top:2px;
	font-size:18px;
	margin-left:0px;
	text-decoration:none;
}
.featured_services_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:18px;
	text-decoration:none;
}
.featured_services_title_link {
	
}
.featured_services_text {
	padding-bottom:15px;
}
.featured_services_text ul {
	margin-left:5px;
	margin-top:10px;
}
.featured_services_text li {
	margin-left:25px;
	list-style-type:none;
}
.featured_services_text ul li, .featured_services_text ul li a:link, .featured_services_text ul li a:active, .featured_services_text ul li a:visited {
	text-decoration:none;
 }
/*
Taxtips
*******************************************/
.taxtips_container {
}
.taxtips_title_container {
	height:15px;
	margin-top:0px;
}
.taxtips_title_first_word {
	float:left;
	width:40px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
	text-decoration:none;
}
.taxtips_title_second_word {
	float:left;
	width:50px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
	text-decoration:none;
}
.taxtips_title_text {
}
.taxtips_content {
	margin:15px 15px 25px 15px;
}
.taxtip {
	
}
.taxtip_name {
	margin:5px 0 10px 5px;	
}
.taxtip_intro {
	margin:5px 0 10px 5px;
}
.taxtip_more {
	font-size:10px;
	margin:2px 0 9px 0;
	text-align:right;
	
}

/*
Free Consultation
*******************************************/
.free_consultion {
	margin-top:0px;
}
.free_consultion_title_container {
}
.free_consultion_title_text {
	height:25px;
}
.free_consultion_title_container h2{
	margin-bottom:0px;
}
.free_consultion_title_first_word {
	float:left;
	width:45px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
}
.free_consultion_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
}
.free_consultion_text {
	padding:5px 10px 3px 10px;
	font-size:12px;
}
.free_consultion_form {
	padding:0 10px 10px 25px;
}
.free_consultion_form_field {
	float:left;
	margin-left:-10px;
	margin-top:6px;
}
.free_consultion_form_field input {
	width:100px;
}
.free_consultion_form_submit {
	float:left;
	margin-left:4px;
	padding-left: 5px;
	margin-top:6px;
}
.free_consultion_form_submit input {
	border: 0px solid black;
	width:50px;
	background: transparent url(images/layouts/lay7_lightblue/submit1.gif) no-repeat 0px 2px;
}

/*
FTP Login
*******************************************/
.ftp_login {
	margin:15px 17px 15px 5px;
	padding:3px 8px;
}
.ftp_login_title_container {
	
}
.ftp_login_title_text {
	
}
.ftp_login_title_first_word {
	float:left;
}
.ftp_login_title_second_word {
	float:left;
	margin-left:7px;
}
.ftp_login_text {
	margin: 0 0 4px 0;
	font-size:10px;
}
.ftp_login_form {
	padding-top:5px;
	
}
.ftp_login_username {
	height:21px;
}
.ftp_login_username_title {
	font-size:12px;
	float:left;
	width:70px;
	margin-left:0px;
}
.ftp_login_username_field {
	float:left;
	width:90px;
}
.ftp_login_username_field input{
	width:90px;
}
.ftp_login_pass {
	height:21px;
}
.ftp_login_pass_title {
	font-size:12px;
	float:left;
	width:70px;
	margin-left:0px;
	clear:both;
}
.ftp_login_pass_field {
	float:left;
	width:90px;	
}
.ftp_login_pass_field input {
	width:90px;	
}
.ftp_login_submit {
	clear:both;
	margin-top:6px;
	text-align:right;
}
.ftp_login_submit input {
}
/*
Industries
*******************************************/
.industries_served {
	
}
.industries_served_title_container {
	
}
.industries_served_title_text {
	height:25px;
	margin-top:5px;
}
.industries_served_title_container h2 a, .industries_served_title_first_word a, .industries_served_title_second_word a {
	text-decoration:none;
}
.industries_served_title_first_word {
	float:left;
	width:100px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
}
.industries_served_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
}
.industries_served_text {
	padding:5px 0;
	margin-top:-5px;
	
	
}
.industries_served_text ul li {
	margin-left:35px;
	list-style-type:none;
}
.industries_served_text ul li, .industries_served_text ul li a:link, .industries_served_text ul li a:active, .industries_served_text ul li a:visited {
	text-decoration:none;
 }
/*
Industries
*******************************************/
.toolbox {
	
}
.toolbox_title {
	margin-top:10px;
	width:100%;
	margin-left:0px;

}
.toolbox_title_first_word {
	float:left;
	width:45px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
}
.toolbox_title_second_word {
	float:left;
	width:50px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
}
.toolbox_items {
	margin-left:40px;
	padding-bottom:20px;
	clear:both;
}
.toolbox_items li {
	list-style-type:none;
}
.toolbox_items li a, .toolbox_items li a:link, .toolbox_items li a:active, .toolbox_items li a:visited {
	text-decoration:none;
 }
/*
Web Page
*******************************************/
.web_page {
	
}
/*
Breadcrumbs
*******************************************/
#breadcrumbs {
	
}
/*
Contact Info
*******************************************/
.contact_info {

}
.contact_info_title {

}
.contact_info_text {

}
.contant_info_title_first_word {
	float:left;
}
.contant_info_title_second_word {
	float:left;
	margin-left:7px;
}
.contact_info_office {

}
.contact_info_office_name {

}
.contact_info_office_info {

}
#contact_info_office1 {

}
#contact_info_office2 {

}
#contact_info_office3 {

}
#contact_info_office4 {

}
/*
Dynamic
*******************************************/
.dynamic_container {
	margin-right:20px;	
}
.dynamic_title_container{
	margin-top:8px;
}
.dynamic_text {
	
}
.left_sidebar_box .dynamic_container {
	margin-right:0px;
	padding:10px;
}
.left_sidebar_box .dynamic_title_container {
	margin-top:0px;	
}
/*
Main Image System
*******************************************/
#flash {
	height:301px;
	width:473px;
	margin-left:0px;
	text-align:center;
	z-index:1;
}
#mainimage {
	width:473px;
	height:301px;
	text-align:center;
	position:relative;
	overflow:hidden;
	z-index:2;
}
.mainimage_box {
	background:#FFF;
	position:absolute;
	width:200px;
	height:70px;
	display:block;
	visibility:hidden;
}
#mainimage_img {
	z-index:1;
	position: absolute;
}
#mainimage_frame {
	z-index:50;
	position:absolute;
	top:0;
	left:0;
	width:885px;
	height:220px;
}
#mainimage_box1 {
	top:130px;
	left:200px;
	z-index:99;
}
#mainimage_box2 {
	top:130px;
	left:410px;
	z-index:99;
}
#mainimage_box3 {
	top:130px;
	left:620px;
	z-index:99;
}
#mainimage_box4 {
	top:130px;
	left:620px;
	z-index:99;
}

/*
Misc
*******************************************/
strong {
	font-weight:bold;
}

p {
	padding:5px 0;
}
#seo {
	margin-top:200px;
}
ul {
	margin-left:40px;
}
li {
	margin-top:2px;
	margin-bottom:2px;
	list-style:disc;
}

.nounderline,.nounderline a, .nounderline a:link, .nounderline a:active, .nounderline a:visited {
	text-decoration: none;
}

.header {
	font-size:14px;
	font-weight:bold;
	padding:5px 0 15px 0;
}

.label {
    font-size:12px;
}
.input {
	padding:2px;
}
.clear {
	clear:both;
}

h3 {
	margin-top:22px;
}
.resourcefix {
	font-size:16px;
	border:0px solid black;
}

.resourcestrick {
	font-size:16px;
}
.lay9fix {
	font-size:16px;
}
blockquote {
	margin-left:45px;
	margin-bottom:20px;
}
em {
	font-style: italic;
}
#contactpagetable {
	margin:10px 0 0 15px;
}



#more {
	font-size:12px;
	text-align:right;
}
.breadcrumbs {
	font-size:12px;
}
.inner_page_table {
	
}
.inner_page_top_box {
	
}
#contentarea_inner #table td {
	padding:2px 3px;
}
#left_sidebar_box2 .dynamic_container {
	background:url("images/layouts/lay24_blue_grey/question_box.png") no-repeat scroll center top transparent;
}
#left_sidebar_box3 .dynamic_container {
	background:url("images/layouts/lay24_blue_grey/pen_box.png") no-repeat scroll center top transparent;
}
#left_sidebar_box4 .dynamic_container {
	background:url("images/layouts/lay24_blue_grey/meeting_bg.png") no-repeat scroll center top transparent;
}
.free_consultion {
	background:transparent url('images/layouts/lay24_blue_grey/meeting_bg.png') no-repeat right top;
}
