/* MQ - Viewport Injection */

@viewport {
   width: device-width;
}

@media
only screen and (-webkit-min-device-pixel-ratio: 1.5), 
only screen and (min--moz-device-pixel-ratio: 1.5),
only screen and (min-device-pixel-ratio: 1.5) {
}



/*Structural elements*/

body {/*Place lowest level background colors/images here*/
  color:#777777;
}

/* body  */

/* header */
#header-wrap{
  background: #013301; /* Old browsers */
  background: -moz-linear-gradient(top, #013301 0%, #005900 100%); /* FF3.6+ */
  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,#013301), color-stop(100%,#005900)); /* Chrome,Safari4+ */
  background: -webkit-linear-gradient(top, #013301 0%,#005900 100%); /* Chrome10+,Safari5.1+ */
  background: -o-linear-gradient(top, #013301 0%,#005900 100%); /* Opera11.10+ */
  background: -ms-linear-gradient(top, #013301 0%,#005900 100%); /* IE10+ */
  filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#013301', endColorstr='#005900',GradientType=0 ); /* IE6-9 */
  background: linear-gradient(top, #013301 0%,#005900 100%); /* W3C */


  border-bottom: 1px solid #D4D7DB;box-shadow:-33px 9px 33px rgba(0, 0, 0, 0.5);}
#logo a{text-decoration:none;color:white;font: bold 25px/50px sans-serif; }
#logo a h1 { font: bold 25px/50px sans-serif; }
#shadow{background:url('images/header-shadow.png');}

/* content background */
#container {/*2nd Container, put 'page stretch' here and set overall width*/
  background-image: none;/*Define page stretch bg image, usually 1px height*/
  background-repeat: repeat-y;/*Stretch image down page, usually repeat-y*/
  width: 855px !important;/*Required, overall width of site, usually width of stretch bg image*/
}
#page {/*3nd Container, put 'page stretch' here and set overall width*/
}

#logo {/*Area for header text, also area for flash header*/
  color: #3F454B;/*Define text color of header text*/
}

#header {/*Container for header contents, specify total header height here*/
  background-image: url('images/header.jpg');/*Define bg image for header area*/
  padding: 0;
}

#subHeader { color:white; }

#leftmenu_area {/*Container for left menu, minicontent, and services menu*/
  background-image: url('images/stretch.gif');
  background-repeat:no-repeat;
}

#content {
  padding: 15px 40px;
  margin: 0;
}

#emoContentContainer {

}

#footer {/*Container for footer links*/
  background: #005900; /* Old browsers */
  background: -moz-linear-gradient(top, #005900 0%, #013301 100%); /* FF3.6+ */
  background: -webkit-gradient(linear, left top, left bottom, color-stop(0%,#005900), color-stop(100%,#013301)); /* Chrome,Safari4+ */
  background: -webkit-linear-gradient(top, #005900 0%,#013301 100%); /* Chrome10+,Safari5.1+ */
  background: -o-linear-gradient(top, #005900 0%,#013301 100%); /* Opera11.10+ */
  background: -ms-linear-gradient(top, #005900 0%,#013301 100%); /* IE10+ */
  filter: progid:DXImageTransform.Microsoft.gradient( startColorstr='#005900', endColorstr='#013301',GradientType=0 ); /* IE6-9 */
  background: linear-gradient(top, #005900 0%,#013301 100%); /* W3C */
  background-position:0 0px;
  width: 100%;/*Define width of footer area, usually 100%*/
  height: 200px;/*Define height of footer area, usually height of bg image*/
  padding: 30px 0 0 0px;
  color: #D7E2C5;
}
#footer-wrap {
  width: 960px;
  margin: 0 auto; 
}
#footer a {
  color: #D7E2C5;
}
#footer a:hover {
  color: #FFFFFF;
}
#footer-nav {
  width: 50%;
  float:left;
  margin: 0 0 15px;
  text-align: left;
}
#footer-nav h2 {
  font-size: 16px;
  letter-spacing: 1.5px;
  margin: 15px 0;
  text-transform: uppercase;
}

#footer-nav ul li {
  float:left;
  margin: 10px 25px 0 0;
  text-align:center;
  width:135px;
}

#footer-nav ul li a {
  text-decoration: none;
  border-bottom: 1px dotted #D7E2C5;
  display: block;
}

#footer-nav ul li a:hover {
  text-decoration: none;
  border-bottom: 1px solid #D7E2C5;
  display: block;
}


/*End structural elements*/




/*Global text elements*/
#nav a{color:#CDE5C5;}
#nav a:hover{color:white;}
a{color:black;}
a:hover{color:#FFFFFF;}

#emoWrap #emoContentContainer h1 {/*Global h1 element style*/
  color: #3F454B;
}

#emoWrap #emoContentContainer h2 {/*Global h2 element style*/
  color: #3F454B;
}

#emoWrap #emoContentContainer h3 {/*Global h3 element style*/
  color: #3F454B;
}

#emoWrap #emoContentContainer p {/*Global p element style*/

}

#emoWrap #emoContentContainer b {/*Global b element style*/
  color: #000000;/*Define text color*/
}

/*End global text elements*/




/*Content text elements*/

#emoContentContainer a {/*Content link style*/
  color: #57A300;
}

#emoContentContainer a:hover {/*Content link hover style*/
  border-bottom: 1px solid;
}

#emoContentContainer a:visited {/*Content link visited style*/
  color: #57A300;/*Define text color*/
}

/*End content text elements*/




/*Main menu elements*/

.topnav .icon {
   display: none;
}

#nav ul.tabs {
  -moz-border-radius: 5px; /* Firefox */
  -webkit-border-radius: 5px; /* Safari, Chrome */
  border-radius: 5px; /* CSS3 */
  margin-bottom: 10px;
}

#nav a {
  margin: 0 10px;
  padding: 0;
}
#nav > ul > .drop > a {
   margin-right: 10px;
}

ul.tabs {
  height: 30px;
  padding: 0 10px;
}
ul.tabs, ul.tabs li, ul.tabs ul{
  background: #57A300;
}
ul.tabs a { font-size: 13px;line-height: 30px;}

ul.tabs li ul {
  background: #57A300 !important;
}
ul.tabs a {/*Define top-level buttons*/
  height: auto !important;/*Required*/
}
ul.tabs > a:hover,
ul.tabs > li:hover > a,
ul.tabs > li.iehover > a {/*Define button rollover state*/

}

ul.tabs > li:hover > ul > li > a,
ul.tabs li.iehover li a {/*Define sub buttons*/
}
ul.tabs > li:hover > ul > li > a:hover,
ul.tabs > li:hover >ul > li:hover > a,
ul.tabs li.iehover li a:hover,
ul.tabs li.iehover li.iehover a {/*Define sub buttons rollover state*/
}
#nav li.emoCurrent {
  background: #378300;
}
#nav li.emoCurrent a { color: white; }

/*End main menu elements*/




/*Footer menu elements*/

ul.footer_links li a {
  color: #2b468e;/*Define text color*/
}
ul.footer_links li a:hover {
  color: #FF6633;/*Define text color*/
}

/*End footer menu elements*/




/*Misc elements*/

ul.footer_links,#social_network_div { /*Social Networking Widget*/
  padding: 0;
  margin: 0;
}

.formsul li a { /*IRS Forms*/
  color:#3F454B;
}
.pubsul li a { /*IRS Publications*/
  color:#2b468e;
}

.archiveHeading { /*Monthly Newsletter Archive*/
  color: #3F454B;
}

#map,
.box { /*Contact Us Page boxes*/
  border-color: #3F454B !important;
}

/*End misc elements*/



/*Added Rules*/

#socialNetwork-footer, #socialNetwork-footer li { /*Duplicate from emoStyle for pages that don't use it (splash)*/
  display: inline-block;
  list-style: none outside none;
  margin: 5px 0;
}

/* widget styling.... */
.widget input {
  border: 1px solid #D6D6D6;
  font-size: 11.5px;
  padding: 4px;
}

.widget input[type="submit"]{
  padding: 4px 15px;
  background-color: #378300;
  color: #FFFFFF;
}

.widget input[type="submit"]:hover{
  cursor: pointer;
}

#widget_area_right {
  display:block;
}

html body #widget_area_page {
   display: block;
}

/* Viewport Fix */
body { min-width: 960px; }

#contact_us .box {
    max-width: 600px !important;
}
/* End Viewport Fix */

/* MQ */

/*MOBILE NAV CSS START*/
.topnav {
  overflow: visible;
}

.topnav a {
  /*float: left;*/
  float: none;
  display: block;
  text-align: left;
  padding: 14px 16px;
  text-decoration: none;
  font-size: 17px;
}

.topnav a:hover {
  background-color: none;
  color: none;
}

.topnav .icon {
  display: none;
}

#nav .drop > ul a {
    width: 100%;
    text-align: left;
}

/*MOBILE NAV CSS END*/

/* min-width - Full Size */
@media screen and (min-width: 900px) {
   body,
   #page-wrap {
      min-width: 960px;      
   }
   #emoWrap {
      min-height: 500px;
      min-width: 960px;      
   }
}

/* min-width & max-width - Mid */
@media screen and (max-width: 900px) {
   #splash,
   .splash_img img,
   body,
   #page-wrap,
   #header-wrap {
      max-width: 900px;  
      min-width: 570px;      
   }
   #emoWrap {
      min-height: 250px;
      max-width: 900px; 
     background: none;
   }
   #page-wrap {
      background: none repeat scroll 0 0 #fff;
   }
   #header-wrap {
      background: #005900;
   }
   /*HEADER COLOR CHANGE*/
   #header {
      max-width: 900px;  
      background: none repeat scroll 0 0 #005900;
      height: 125px;
   }
   #logo {
      max-width: 900px;  
      margin: 0 auto 10px;
   }
   #logo a h1 {
      max-height: 58px;
   }
   #logo a h1 strong {
   }
   #splash #subHeader {
      max-width: 900px;
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #splash #emoContentContainer,
   #emoContentContainer {
      margin: 20px;
      padding: 80px 30px 30px;
      width: 600px;
   }
    #splash #emoContentContainer {
    margin: 20px 0;
    padding: 10px;
    width: 750px;
    background: #fff;
   }
   #emoContentContainer {
       background: none;
       margin: 30px;
       width: 710px;
    }
   .innerEmoContent {
      width: 90% !important;
      padding: 0 10px;
   }
   #emoWrap #emoContentContainer p, #emoWrap #emoContentContainer li {
      font-size: 16px;
   }  
   #navContainer .icon {
      display: block;
   }
   .default-nav.tabs {
    transition-property: height;
    transition-duration: 2s;
    transition-timing-function: linear;
    transition-delay: 1s;
   }

   .topnav {
    overflow: hidden;
    position: absolute;
    z-index: 888;
    -webkit-transition: height 400ms linear;
    -moz-transition: height 400ms linear;
    -ms-transition: height 400ms linear;
    -o-transition: height 400ms linear;
     transition: height 400ms linear;
     width: 100%!important;
     margin-top: 20px !important;
   }
 
   .topnav a {
      text-align: center;
   }
   .topnav a:not(:first-child) {
    display: none;
    background: #E0E0E0;
    margin-right: 15px!important;
   }
  .topnav a.icon {
    float: right;
    display: block;
    position: absolute;
    z-index: 999;
    right: 0;
    height: 15px!important;
    background: #E0E0E0!important;
  }
  .topnav.responsive {
    position: absolute;
    height: 45px;
    margin-top: 60px;
    width: 100%;
  }
  .topnav.responsive .icon {
    position: absolute;
    right: 0;
    top: 0;
    background: #E0E0E0;
    color: #000;
    margin-right: 15px!important;
  }
  .topnav a:not(:first-child) {
     background: none;
      color: #000;
  }
  .topnav.responsive a {
    float: none;
    display: block;
    text-align: left;
  }
  #nav {
       float: left;
       margin: 20px 0 0;
       max-width: 900px;
       overflow: hidden;
       position: static;
       width: 100%;
      max-height: 1000px;
       min-height: 275px;
       height: auto;
   }
  #nav a {
     margin: 8px 10px;
   }
  #nav .drop > ul {
    position: relative!important;
    width: 100%;
  }
   #nav .drop > ul a {
      padding: 0;
   }
   #nav .drop > ul a {
    width: 100%!important;
    text-align: left!important;
   }
   #nav > ul > li {
     background: #005900;
   } 
   #nav .drop > .dropdown > .drop > ul {
      left: 0!important;
      top: 0px!important;
   }
   nav ul li, #nav ul li {
      border-top: 1px solid #fff!important;
   }
   ul.tabs li:first-child {
    border-left: none!important;
  }
    
   ul.tabs, ul.tabs li, ul.tabs ul {
      width: 100%!important;
   }
   
   ul.tabs {
      margin-top: 45px; 
      padding: 0;
      max-height: 1000px;
   }
   nav ul li a, nav ul li a:active, #nav ul li a, #nav ul li a:active {
      width: 100%;
      text-align: left;
   }
   /*FIRST DROP COLOR CHANGE*/
   ul.tabs li ul {
    background: none repeat scroll 0 0 #327a32!important;
    border: none;
  }
  ul.tabs, ul.tabs li, ul.tabs ul {
      background: none;
   }
   /*SECOND DROP COLOR CHANGE*/
  #nav .drop > .dropdown > .drop > ul {
     background: none repeat scroll 0 0 #669b66!important;
  }
   #nav .drop > ul {
      position: relative!important;
      padding: 0;
   }
   #footer-wrap,
   #footer {
      width: 100%;  
   }
   #footer-wrap {
   }
   #footer {
      margin-top: -1px !important;
   }
   #footer a {
      font-size: 17px;
   }
   #footer-nav {
       float: none;
       margin: 0 auto;
       text-align: left;
       width: 90%;
   }
   #footer-nav ul li {
       float: left;
       margin: 10px 29px 0 0;
       text-align: center;
       width: 115px;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
   }
   #splash #widget_area_footer {
      margin: -30px auto;
   }
   #sidebar {
      display: none;
   }
   #contact_us .box {
      clear: none !important;
       float: left !important;
       height: 270px !important;
       margin-right: 5px !important;
       max-width: 400px !important;
   }
   #contact_us .contactRow {
       height: 300px;
       width: 100%;
   }  
   #splash #login_widget, #splash #newsletterSignupDiv.widget {
      display: none;
   }
   #splash_bottom_widgetarea {
      height: auto;
   }
   .widget input {
      padding: 5px;
   }
   .widget h2 {
       font: 16px/16px "Trebuchet MS","Lucida Grande","Lucida Sans Unicode","Lucida Sans",Tahoma,sans-serif;
   }
   .quadrant {
       float: none !important;
       height: auto;
       margin: 0 auto 40px !important;
       width: 700px;
   }
   .quadrant.right {
      margin-right: 0;
   }
   .quadrant a {
      font-size: 20px;
   }
   .quadrant .icon {
      float: left;
   }
   #widget_area_splash_slider {
      display: block;
      max-width: 770px;
      max-height: 277px;
   }   
   #slider-cont {
      clear: both;
       margin-bottom: 20px;
       max-width: 770px;
   }
   #slider-cont .jcarousel-container-horizontal {
      max-width: 770px !important;
   }
   #slider-cont .jcarousel-container {
       background: none !important;
   }
   #slider-cont > div {
       margin: 0 auto;
       width: 960px;
   }
   #slider-cont .jcarousel-clip-horizontal,
   #slider-cont .jcarousel-item,
   .jCar-img{ 
      height: auto;
       max-width: 770px !important;
   }
   html body #widget_area_page {
       display: block;
   }
   #toppanel {
       left: -110px;
       margin-left: 0 !important;
       margin-right: 0 !important;
       position: fixed !important;
       top: -3px !important;
      width: 770px !important;
       z-index: 999;
   }
   .panel {
       color: #CCCCCC;
       display: none;
       height: 265px;
       margin: 0 0 0 110px !important;
       overflow: hidden;
       padding-top: 33px;
       position: relative;
       width: 770px;
       z-index: 3;
   }
   .panel .content {
       font-size: 12px;
       margin: 0;
       padding: 0 20px;
       width: 710px;
   }
   #login_panel .content p {
       margin: 0 0 18px;
       max-width: 700px;
   }
   .tab #news {
       display: none;
   }
   #copyright {
      display: none;
   }

   #splash, .splash_img img, body, #page-wrap, #header-wrap {
    width: 100%!important;
    min-width: 0;
    max-width: none;
}

#header {
    width: 100%!important;
}

#slider-cont .jcarousel-container-horizontal {
    width: 100%!important;
}

#slider-cont .jcarousel-clip-horizontal {
    width: 100%!important;
}

#emoWrap {
    width: 100%;
}

#splash #emoContentContainer, #emoContentContainer {
    margin: 20px 0;
    padding: 50px 0 0 0;
    width: 100%!important;
    background: #fff;
}

.quadrant {
    width: 100%!important;
}

#footer-wrap, #footer {
    width: 100%!important;
}
#toppanel {
    display: none;
}

}


/* max device width - iphone */
@media screen and (max-device-width: 480px) and (orientation: portrait){
   #splash,
   .splash_img img,
   body,
   #page-wrap,
   #header-wrap,
   #header,
   #emoWrap,
   #footer,
   #footer-wrap,
   #emoContentContainer,
   #widget_area_footer,
   #subHeader,
   #logo,
   #nav,
   .innerEmoContent,
   body#splash,
   #splash #page-wrap,
   #splash #header-wrap,
   #splash #header,
   #splash #emoWrap,
   #splash #footer,
   #splash #footer-wrap,
   #splash #emoContentContainer,
   #splash #widget_area_footer,
   #splash #subHeader,
   #splash #logo,
   #splash #nav,
   #splash .innerEmoContent,
   #footer-nav,
   #widget_area_splash_middle,
   #splash_bottom_widgetarea,
   .bottom_links {
      width: 100%;
      padding:0px;
      margin:0px;
      max-width: 480px;  
      min-width: 300px;
      border:0px;
   }
   #emoWrap {
     background: none;
   }
   #page-wrap {
      background: none #fff;
   }
   #header {
     height: 150px;
     background: none repeat scroll 0 0 rgba(0, 0, 0, 0);
   }
   #logo {
      margin: 0 auto 10px;
   }
   #logo a h1 {
      max-height: 58px;
      margin: 10px 10px 0 10px;
   }
   #logo a h1 strong {
   }
   #subHeader { display: none; }
   #logo a {
      font-size: 20px;
   }
   #splash #emoContentContainer,
   #emoContentContainer {
       padding: 50px 0 0 0;
       width: auto;
   }
    #splash #emoContentContainer {
   background: #fff;
   }
   .innerEmoContent {
      width: 90% !important;
      padding: 0 10px;
   }
   #emoWrap #emoContentContainer p, #emoWrap #emoContentContainer li {
      font-size: 16px;
   }
   #nav {
      float: left;
      max-height: 1000px;
      overflow:hidden;
      height: auto;
      position: static;
   }
   #nav li.emoCurrent {
      border:0;
   }
   ul.tabs {
      height: auto;
      padding: 0;
      overflow:hidden;
   }
   ul.tabs a {
      font-size: 15px;
      line-height: 30px;
   }
   ul.tabs, ul.tabs li, ul.tabs ul {
      background: none repeat scroll 0 0 rgba(0, 0, 0, 0);
   }
     #footer, #splash #footer {
      padding: 5px 0 0;
   }
   #footer {
      margin-top: -1px !important;
   }
   #footer a {
      font-size: 17px;
   }
   #footer-nav {
       float: none;
       margin: 0 auto;
       text-align: left;
   }
   #footer-nav ul li {
       float: left;
       margin: 10px 29px 0 0;
       text-align: center;
       width: 115px;
   }
   #widget_area_footer {
      display: block;
       float: left;
       font-family: arial !important;
       padding: 0;
   }
   #splash #widget_area_footer {
      margin: -30px auto;
   }
   #sidebar {
      display: none;
   }
   #contact_us .box {
      clear: none !important;
      float: left !important;
      height: 270px !important;
      margin-left:0;
      margin-right:0;
      width:93%;
      padding-left:2% !important;
      padding-right:0 !important;
      max-width: 400px !important;
   }
   #contact_us .contactRow {
       height: 300px;
       width: 100%;
   }  
   #splash #login_widget, #splash #newsletterSignupDiv.widget {
      display: none;
   }
   #splash_bottom_widgetarea {
      height: auto;
   }
      .bottom_links {
      margin: 35px 0 0 ;
   }
   .widget input {
      padding: 5px;
   }
   .widget h2 {
       font: 16px/16px "Trebuchet MS","Lucida Grande","Lucida Sans Unicode","Lucida Sans",Tahoma,sans-serif;
   }
   .quadrant {
      float: none !important;
      height: auto;
      margin: 10px 0 0 !important;
      width: 100%;
   }
   .quadrant.right {
      margin-right: 0;
   }
   .quadrant a {
      font-size: 20px;
   }
   .quadrant .icon {
      float: left;
   }
   #widget_area_splash_slider {
      display: none;
   }   
   html body #widget_area_page {
       display: none;
   }
   #copyright {
      display: none;
   }
   .topnav {
      margin-top: 45px !important;
   }
/* Financial Calculators mobile Fix */
#financial_tools .calcList:first-child,
#financial_tools .calcList {
    width: 100% !important;
   padding: 0 !important;
}
#financial_tools .calcList li:first-child {
    border-left: 1px solid !important;
}
/* End Financial Calc mobile Fix */   
}


/* End Media Queries */