/*Structural elements*/

body {/*Place lowest level background colors/images here*/
   color:#000;
   background: url('images/top_stretch.jpg') repeat-x top #2c2c2c;
}

/* body  */
#page-wrap {
}

/* header */
#header-wrap {
   background:;
}

#logo {
   height: auto;
    margin: -28px 0 6px !important;
}

#logo a{
    color: #023D69;
    font-size: 25px;
    text-decoration: none;
    text-shadow: 5px 5px 5px #838383;
    line-height: auto !important;
}

#logo a h1 { 
   font-family:Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif; 
   float:left;
    margin: 30px 25px 0 100px;
   line-height: 48px;
}
#subHeader{ 
   color:#023D69; 
   font-family:Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif;
   font-style:normal; 
   font-size:12px; 
   float:left;
   height:20px; 
   padding:5px 0 5px 15px; 
   border-left:1px solid #768d9a; 
   margin:45px 0 0 0;
   width: 500px;
}  

#shadow{background:;}

/* 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*/
}
#emoContentContainer {
    padding: 30px;
    width: 610px;
    margin: 110px 0 0 70px;    
}
#page {/*3nd Container, put 'page stretch' here and set overall width*/
}

#logo {/*Area for header text, also area for flash header*/
   color: #000000;/*Define text color of header text*/
   height: 70%;
}

#header {/*Container for header contents, specify total header height here*/
   background-image: ;/*Define bg image for header area*/
   width:1170px;
   height:130px;
   padding: 0;
}


#leftmenu_area {/*Container for left menu, minicontent, and services menu*/
   background-image: url('images/stretch.gif');
   background-repeat:no-repeat;
}
#splash .textContent{
   width:80%;
}

#sidebar{
   float:right;
   width: 180px;
    margin: 135px 65px 20px 0;
}
#emoWrap{
    background: url("images/smoke_banner_blue.jpg") no-repeat scroll 100px 30px #FFFFFF;
    border: 5px solid #C0C0C0;
    border-radius: 10px 10px 10px 10px;
    min-height: 500px;
    padding: 0;
    width: 1000px;
    box-shadow: 0 0 8px #000 inset;  
    margin-top: 10px;      
}
#splash #emoWrap{
   background: none !important;
   border: none !important;
   box-shadow: none !important;
   width: 1002px;
}
#content {
   padding: 15px 40px;
   margin: 0;

}

#splash #emoContentContainer {
   display: none;
}
.innerEmoContent {
   width: auto;
}
#splash .innerEmoContent{
   width:1180px;
}
#widget_area_splash_middle{
   width:1010px;
   padding: 20px 70px 30px 100px;
   height:auto;
   float: left;
}
#splash_bottom_widgetarea{
   width:1020px;
   padding: 0;   
   margin:0;
   clear:both;
}

#footer {/*Container for footer links*/
   width: 100%;/*Define width of footer area, usually 100%*/
   height: 100px;/*Define height of footer area, usually height of bg image*/
   padding:0;
   margin: 30px auto -30px;
   color: #CBCBCB;
   clear:both;
   background: #dcdcdc;  
    box-shadow: 0 0 15px #000000 inset;    
}

#footer-wrap {
   position:relative;
   width: 780px;
   height:100px;
   margin: 0 auto;   

}
#footer a {
   color: #656464;
}
#footer a:hover {
   color: #FFFFFF;
}
#footer-nav {
   width: 70%;
   margin: 0 auto;
   text-align: center;
   position:relative;
   top:0;
   left:0;
}

#footer-nav h2 {
   font-size: 16px;
   letter-spacing: 1.5px;
   margin: 15px 0;
   text-transform: uppercase;
   display:none;
}
#footer-nav ul li {
   
   float:left;
   margin: 0;
   padding:0 10px 0 10px;
   height:18px;   
}
#footer-nav ul li:last-child{
   border:none;
}

/*End structural elements*/




/*Global text elements*/

a{color:#023d69;}
a:hover{color:#023d69;}

#emoWrap #emoContentContainer h1 {/*Global h1 element style*/
   color:#023d69;
   font: bold 23px/50px Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif;
   border-bottom: 1px solid #DCDCDC !important;
   text-transform: uppercase;
}

#emoWrap #emoContentContainer h2 {/*Global h2 element style*/
   color:#023d69;
   font-family: Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif; 
   text-transform: uppercase;   
}

#emoWrap #emoContentContainer h3 {/*Global h3 element style*/
   color:#023d69;
   font-family:Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif; 
   font-size:20px;
   text-decoration:none;
   text-transform: uppercase;   
}


#emoContentContainer h3 a {
   color:#023d69;
}

#emoWrap #emoContentContainer p,
#emoWrap #emoContentContainer li {/*Global p element style*/
   font-family:Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif; 
   font-size: 14px !important;
}

#emoWrap #emoContentContainer b,
#emoWrap #emoContentContainer strong {/*Global b element style*/
   color: #808080;/*Define text color*/
}

/*End global text elements*/




/*Content text elements*/

#emoContentContainer a {/*Content link style*/
   color:#023d69;
}

#emoContentContainer a:hover {/*Content link hover style*/
   
}

#emoContentContainer a:visited {/*Content link visited style*/
   color:#023d69;/*Define text color*/
}

/*End content text elements*/




/*Main menu elements*/

#nav {
    background: none repeat scroll 0 0 #DCDCDC;
    border: 1px solid #DCDCDC;
    border-radius: 10px 10px 10px 10px;
    box-shadow: 0 0 8px #666666 inset; 
    float: right;
    margin: -10px 80px 0 0;
 
}
#nav a {
   color:#000;
   font: 13px/40px Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif;
   padding:0 10px;
   margin:0;
   text-decoration:none;
   text-transform: uppercase;
   margin: 0 1px;
}

#nav a:hover {
   color:white;
   background: #023d69 !important;
   border-radius: 10px;
   box-shadow: 0 0 5px #E3E3E3 inset;   
}

.tabs li{
   padding:0;
   margin:0;
}

#nav .drop > ul {
    border: 5px solid #DCDCDC;
    border-radius: 10px 10px 10px 10px;
    padding: 0;
    position: absolute;
    width: 140px;
    z-index: 999;  
    background: #e4e4e4;
    box-shadow: 0 0 8px #666666;   
}

#nav .drop > ul a {
   line-height: 30px;
   text-indent: 10px;
}

#nav .drop > .dropdown > .drop > ul {
    left: 100%;
    top: -5px;
}

ul.tabs, ul.tabs li, ul.tabs ul{

}
ul.tabs a { font-size: 13px;line-height: 50px;}

ul.tabs li ul {
}

ul.tabs li ul li {border:none;}
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 {
}

#nav li.emoCurrent a {
   color: #fff;
   background: #023d69;
   border-radius: 10px;
    box-shadow: 0 0 5px #E3E3E3 inset;   
}

#nav ul.tabs li.emoCurrent ul.dropdown li a {
    background: none repeat scroll 0 0 transparent;
    color: #000;
}

#nav ul.tabs li.emoCurrent ul.dropdown li a:hover {
   color: #fff;
}

#nav .tabs li:last-child{
   border:none;
}

/*End main menu elements*/

/*Slider elements*/
/*End of Slider elements*/
/*Footer menu elements*/

ul.footer_links li a {
   color: #2c2c2c;/*Define text color*/
   text-decoration:none;
}
ul.footer_links li a:hover {
   color: #656464;/*Define text color*/
   text-decoration:none;
}

/*End footer menu elements*/
#widget_area_footer {
   float: left;
   padding: 10px 90px;
   display: none;
}
#widget_area_footer .custom_content_widget {
   float: left;
   text-align:left;
   margin-right: 40px;
}

#widget_area_footer .custom_content_widget h4 {
   font-size: 16px;
   line-height: 40px;
   margin: 5px auto;
   border-bottom: 1px double #223138;
}
#aboutMoreInfo {
   width: 440px;
}

#linksMoreInfo {
   width: 250px;
}
ul.sitemapUlMoreInfo {
   list-style: disc; 
   float: left;
   margin-left: 17px;
   width: 80px;
}
ul.sitemapUlMoreInfo li {
   margin: 5px 0;
}

ul.sitemapUlMoreInfo a { text-decoration: none; }

#contactUsMoreInfo {
   width: 200px;
}

#contactUsUlMoreInfo {
    list-style: none outside none;
    margin: -3px 11px 0;
    margin-left: 17px;
    width: 200px;
}

#contactUsUlMoreInfo li {
    color: #666666 !important;
    font: bold 12px/17px Candara,Calibri,Segoe,"Segoe UI",Optima,Arial,sans-serif;
    margin: 0;
    padding: 0 5px;
    text-align: center;
    width: 170px;
}

/*Misc elements*/
#copyright{
   position:relative;
    top: 12px;
   left:0;
   color: #666666;
}

#copyright a {
   display: none;
}

ul.footer_links,#social_network_div { /*Social Networking Widget*/
   padding: 20px 0;
   margin: 0;
}
#social_network_div {
   position: absolute;
   bottom: 0px;
   right: 10px;
}
#social_network_div #socialNetwork-footer,#socialNetwork-footer li {
   margin: 0;
}

#map { /*Google Map*/
/*   border-color: #000000 !important; */
}
.formsul li a { /*IRS Forms*/
   color:#000000;
}
.pubsul li a { /*IRS Publications*/
   color:#2b468e;
}

.archiveHeading { /*Monthly Newsletter Archive*/
   color: #000000;
}

#contact_us .box,
#map { /*Contact Us Page boxes*/
   border-color: #C0C0C0 !important;
   border-radius: 10px 10px 10px 10px; 
   -moz-box-shadow:    inset 0 0 10px #000000;
   -webkit-box-shadow: inset 0 0 10px #000000;
   box-shadow:         inset 0 0 10px #000000; 
    border-width: 1px !important;       
}

#contact_us .box {
    width: 262px!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:0;
}

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

.widget input[type="submit"]{
   padding: 4px 15px;
   background-color: #517487;
   color: #FFFFFF;
}

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

#widget_area_right {
   display:block;
}
.icon{
   margin-right:10px;
}

#nav .tabs li:last-child {
   border:none;
}

.widgetContainer { float: left; }
#widget_area_splash_slider .widgetContainer { float:none; }
#about_us .widgetContainer {
   clear: both;
}

/* Side Widgets */

#widget_area_right .widget h2 {
   color:#023d69;
   font: bold 14px/25px Candara, Calibri, Segoe, "Segoe UI", Optima, Arial, sans-serif;
   text-transform: uppercase;
   text-align: center;
}

#login_widget {
   width: 170px;
    height: 165px;   
   background: #dcdcdc;
   border-radius: 10px;
    box-shadow: 2px 2px 5px #666666;   
    border: 1px solid #CCCCCC;    
}
#client_login_form_widget_title {

}
#login_widget_user,
#login_widget_password {
    border-radius: 5px 5px 5px 5px;
    box-shadow: 0 0 5px #000000 inset;
    margin: 2px 13px 7px;
}
#login_widget_submit {
    background: none repeat scroll 0 0 #555555;
    border: 0 none;
    color: #FFFFFF !important;
    cursor: pointer;
    margin: 0 0 0 65px;
    padding: 2px !important;
    border-radius: 5px;    
    box-shadow: 1px 1px 5px #000000 inset;    
}

#newsletterSignupDiv {
   width: 170px;
   background: #dcdcdc;
   border-radius: 10px;
    height: 165px;   
    box-shadow: 2px 2px 5px #666666;  
    border: 1px solid #CCCCCC;      
}
#newsletter_signup_widget_title {

}
#newsletterSignupName,
#newsletterSignupEmail {
    border-radius: 5px 5px 5px 5px;
    box-shadow: 0 0 5px #000000 inset;
    margin: 2px 13px 7px;
}

#newsletterSignupSubmit {
    background: none repeat scroll 0 0 #555555;
    border: 0 none;
    color: #FFFFFF !important;
    cursor: pointer;
    margin: 0 0 0 65px;
    padding: 2px !important;
    border-radius: 5px;
    box-shadow: 1px 1px 5px #000000 inset;    
}

/* End Side Widgets */
/* Splash Widgets */

.splashbox {
    background: none repeat scroll 0 0 #FFFFFF;
    border-radius: 10px 10px 10px 10px;
    box-shadow: 2px 2px 8px #000000;
    height: 250px;
    margin: 20px 17px -105px;
    width: 215px;
}

.splashbox img {
    margin: 0 20px;
    padding-top: 45px;
}

#splashbox h3,
#splashbox h3 a {
    border: 0 none !important;
    color: #023D69 !important;
    font: bold 21px/21px Candara,Calibri,Segoe,"Segoe UI",Optima,Arial,sans-serif !important;
    margin: -120px 0 120px !important;
    text-align: center;
    text-decoration: none !important;
    text-transform: uppercase;
}

.splashbox p {
    color: #666666 !important;
    font: bold 13px/20px Candara,Calibri,Segoe,"Segoe UI",Optima,Arial,sans-serif !important;
    margin: 0 auto;
    padding: 5px;
    text-align: justify;
    width: 165px;
}

.splash_image {
    margin: 0;
    padding: 0;
    position: relative;
}

.splash_image img {
   box-shadow: 0 0 10px #000;
}

#splash #copyright,
#splash ul.footer_links {
   display: none;
}

#splash #footer {
    height: 200px;
}

#splash #footer-wrap {
   height: 0;
}
/* Splash Widgets */

#minifeed-container {
   padding: 0 !important;
   width: 170px;
   background: #dcdcdc;
   border-radius: 10px;
   box-shadow: 2px 2px 5px #666666;
    border: 1px solid #CCCCCC;   
}

#minifeed {
    border: 1px solid #CCCCCC !important;
    border-radius: 10px 10px 10px 10px;
    box-shadow: 0 0 5px #000000 inset;
    height: 300px;
    margin: 0 auto !important;
    overflow: auto;
    padding: 5px !important;
    width: 150px;
    margin-bottom: 4px !important;    
}

#minifeed a {
   font-size: 12px;
}

#minifeed p {
   font-size: 11px;
}

#widget_area_right.widgets div.widgetContainer div center {
   display: none;
}

.social_links_widget li {
    list-style: none outside none;
    display: inline !important;
    margin: 0 10px;
}

.social_links_widget img {
    border-radius: 5px 5px 5px 5px;
    box-shadow: 2px 2px 5px #666666;
}

#monthly_form_right {
    margin-top: 10px;
    position: absolute;
    right: 9% !important;
}

#nav li.emoCurrent ul li a {
    background: none repeat scroll 0 0 #023d69;
    border-radius: 0;
    box-shadow: 0 0 0;
    color: #FFFFFF;
}

#nav li.emoCurrent ul li a:hover {
    background: none repeat scroll 0 0 #023d69;
    border-radius: 10px;
    box-shadow: 0 0 5px #000 inset;
    color: #FFFFFF;
}