html 	
	{
background: #e4e4e4;
}
body {
margin: 0px;
padding: 0px;
font-size: 90%;
line-height: 1.5em;
font-family: Verdana, Arial, sans-serif;
color: #000;

}
#top_border {
background: #4BA6E0;
height: 40px;
}
#header {
text-align: center;
background: #4BA6E0;
}
#header_wrapper {
width: 800px;
height: 150px;
margin: 0px auto;
background:	#fff url('images/header.gif') no-repeat;
}
#footer {
text-align: center;
}
#footer_wrapper {
width: 500px;
}
h1 {
margin: 0px;
padding: 0px;
height: 0px;
text-indent: -9999px;
font-size: 1.5em;
}
#content {
text-align: center;
background: #e4e4e4;
}
#content_wrapper {
width: 800px;
margin: 0px auto;
padding: 0px;
text-align: left;
background: #fff;
}

/* Top Navigation */

ul#top_nav
{
float: left;
width: 350px;
padding: 0;
margin: 10px 0px 10px 0px;
list-style-type: none;
font-size: 1em;
}
#top_nav a {
float: left;
text-decoration: none;
text-align: left;
padding: 0px 10px 0px 10px;
border-right: 1px solid #c5c5c5;
}
#top_nav a:hover {
text-decoration: underline;
}
#top_nav a:visited {
color: #1569C7;
}
#top_nav a:visited:hover {
color: #E2903D;
}
#top_nav a.last_item {
border: none;
}
#top_nav li {
display: inline
}

/* -- Forms -- */

#search_form
{
float: right;
margin: 10px 10px 0px 10px;
text-align: right;
}
.formfont { 
font-family: Verdana, Arial, sans-serif;
text-align: right;
margin-bottom: 5px;
font-size: .875em;
}
.optionfont { 
font-family: Verdana, Arial, sans-serif;
margin-bottom: 5px;
font-size: .875em;
}

/* -- Right Column -- */

#column_wrapper {
float: right;
width: 225px;
margin: 20px 10px 0px 10px;
}
#tax_prep {
border-left: 1px solid #AC0000;
border-right: 1px solid #AC0000;
border-bottom: 4px solid #AC0000;
margin: 50px 0px 30px 0px;
}
h3#tax_prep_header {
background-color: #AC0000;
margin: 0;
letter-spacing: 0.01em;
padding: 2px 5px;
color: #fff;
font-size: .875em;
}
#knowledge_base {
border-left: 1px solid #308530;
border-right: 1px solid #308530;
border-bottom: 4px solid #308530;
margin: 0px 0px 15px 0px;
}
h3#knowledge_base_header {
background-color: #308530;
margin: 0;
letter-spacing: 0.01em;
padding: 2px 5px;
color: #fff;
font-size: .875em;
}

 /* -- Main -- */
 
#main {  
margin: 10px 0px 0px 0px;
padding: 10px;
width: 500px;
float: left;
}
h2, h3, h4 {
margin: 0px 0px 15px;
letter-spacing: .01em;
}
h2 {
margin: 0px 0px 15px 0px;
font-size: 1.3em;
color: #308530;
line-height: 150%
}
h3 {
margin: 0px 0px 15px 0px;
font-size: 1.075em;
line-height: 150%;
}
h4 {
margin: 0px 0px 15px 0px;
}
p {
margin: 0px 0px 15px;
font-size: 0.875em;
}
ul, ol {
font-size: 0.875em;
margin: 0px 0px 15px;
}
li {
margin: 0px 0px 15px;
}
p.date {
font-size: .75em;
margin: 0px 0px 15px 0px;
}
p.quote {
font-style: italic;
}
p.underline {
border-bottom: 1px solid #c5c5c5;
padding: 0px 0px 15px 0px;
}
p.client {
border-bottom: 1px solid #c5c5c5;
padding: 0px 0px 15px 0px;
}
p.summary {
font-weight: bold;
}
p.menu_links {
margin: 10px;
}
p.quotation {
margin: 0px;
padding: 0px 3px 0px 10px;
font-style: italic;
}
p.author {
margin: 0px;
padding: 0px 3px 0px 10px;
font-weight: bold;
text-align: right;
}
p.menu_links {
margin: 10px;
}
p#foottext {
font-size: .75em;
margin-bottom: 0px;
font-style: italic;
}
p#disclaimer {
font-size: .75em;
}
li {
margin: 0px 0px 15px;
}
img.pictures {
border: 1px solid #c5c5c5;
padding: 2px;
margin: 0px 0px 10px 10px;
}
img.smallflag {
margin-bottom: 5px
}
ul#jumplist {
padding: 0px; 
margin: 0px 0px 15px 15px;
}
#jumplist li {
margin: 0px;
}

/* -- Link Colours -- */

a
	{
    color: #1569C7;
	text-decoration: underline;
	}
a:hover
	{
    color: #E2903D;
	text-decoration: underline;
	}
a:visited
	{
    color: #000;
   	text-decoration: underline;
	}
a:visited:hover
	{
    color: #E2903D;
   	text-decoration: underline;
	}