@font-face{font-family:bodyFont;src:url(../media/InterVariable-s.p.2v4uvb3i5caxn.woff2)format("woff2");font-display:swap;font-weight:100 900;font-style:normal}@font-face{font-family:bodyFont Fallback;src:local(Arial);ascent-override:89.79%;descent-override:22.36%;line-gap-override:0.0%;size-adjust:107.89%}.bodyfont_e5119533-module__U6FtMq__className{font-family:bodyFont,bodyFont Fallback;font-style:normal}.bodyfont_e5119533-module__U6FtMq__variable{--font-body:"bodyFont", "bodyFont Fallback"}
@font-face{font-family:wordmarkFont;src:url(../media/Newsreader_Latin-s.p.23oeb0afa3wba.woff2)format("woff2");font-display:swap;font-weight:200 800;font-style:normal}@font-face{font-family:wordmarkFont Fallback;src:local(Arial);ascent-override:76.71%;descent-override:27.66%;line-gap-override:0.0%;size-adjust:95.82%}.wordmarkfont_77b5ecaa-module__LAh6dW__className{font-family:wordmarkFont,wordmarkFont Fallback;font-style:normal}.wordmarkfont_77b5ecaa-module__LAh6dW__variable{--font-wordmark:"wordmarkFont", "wordmarkFont Fallback"}
@layer properties{@supports (((-webkit-hyphens:none)) and (not (margin-trim:inline))) or ((-moz-orient:inline) and (not (color:rgb(from red r g b)))){*,:before,:after,::backdrop{--tw-rotate-x:initial;--tw-rotate-y:initial;--tw-rotate-z:initial;--tw-skew-x:initial;--tw-skew-y:initial}}}@layer theme{:root,:host{--font-mono:ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace;--default-font-family:var(--font-body);--default-mono-font-family:var(--font-mono)}}@layer base{*,:after,:before,::backdrop{box-sizing:border-box;border:0 solid;margin:0;padding:0}::file-selector-button{box-sizing:border-box;border:0 solid;margin:0;padding:0}html,:host{-webkit-text-size-adjust:100%;tab-size:4;line-height:1.5;font-family:var(--default-font-family,-apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Noto Sans", Arial, sans-serif, "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Noto Color Emoji");font-feature-settings:var(--default-font-feature-settings,normal);font-variation-settings:var(--default-font-variation-settings,normal);-webkit-tap-highlight-color:transparent}hr{height:0;color:inherit;border-top-width:1px}abbr:where([title]){-webkit-text-decoration:underline dotted;text-decoration:underline dotted}h1,h2,h3,h4,h5,h6{font-size:inherit;font-weight:inherit}a{color:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;-webkit-text-decoration:inherit;text-decoration:inherit}b,strong{font-weight:bolder}code,kbd,samp,pre{font-family:var(--default-mono-font-family,ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, "Liberation Mono", "Courier New", monospace);font-feature-settings:var(--default-mono-font-feature-settings,normal);font-variation-settings:var(--default-mono-font-variation-settings,normal);font-size:1em}small{font-size:80%}sub,sup{vertical-align:baseline;font-size:75%;line-height:0;position:relative}sub{bottom:-.25em}sup{top:-.5em}table{text-indent:0;border-color:inherit;border-collapse:collapse}:-moz-focusring:where(:not(iframe)){outline:auto}progress{vertical-align:baseline}summary{display:list-item}ol,ul,menu{list-style:none}img,svg,video,canvas,audio,iframe,embed,object{vertical-align:middle;display:block}img,video{max-width:100%;height:auto}button,input,select,optgroup,textarea{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}::file-selector-button{font:inherit;font-feature-settings:inherit;font-variation-settings:inherit;letter-spacing:inherit;color:inherit;opacity:1;background-color:#0000;border-radius:0}:where(select:is([multiple],[size])) optgroup{font-weight:bolder}:where(select:is([multiple],[size])) optgroup option{padding-inline-start:20px}::file-selector-button{margin-inline-end:4px}::placeholder{opacity:1}@supports (not ((-webkit-appearance:-apple-pay-button))) or (contain-intrinsic-size:1px){::placeholder{color:currentColor}@supports (color:color-mix(in lab, red, red)){::placeholder{color:color-mix(in oklab, currentcolor 50%, transparent)}}}textarea{resize:vertical}::-webkit-search-decoration{-webkit-appearance:none}::-webkit-date-and-time-value{min-height:1lh;text-align:inherit}::-webkit-datetime-edit{display:inline-flex}::-webkit-datetime-edit-fields-wrapper{padding:0}::-webkit-datetime-edit{padding-block:0}::-webkit-datetime-edit-year-field{padding-block:0}::-webkit-datetime-edit-month-field{padding-block:0}::-webkit-datetime-edit-day-field{padding-block:0}::-webkit-datetime-edit-hour-field{padding-block:0}::-webkit-datetime-edit-minute-field{padding-block:0}::-webkit-datetime-edit-second-field{padding-block:0}::-webkit-datetime-edit-millisecond-field{padding-block:0}::-webkit-datetime-edit-meridiem-field{padding-block:0}::-webkit-calendar-picker-indicator{line-height:1}:-moz-ui-invalid{box-shadow:none}button,input:where([type=button],[type=reset],[type=submit]){appearance:button}::file-selector-button{appearance:button}::-webkit-inner-spin-button{height:auto}::-webkit-outer-spin-button{height:auto}[hidden]:where(:not([hidden=until-found])){display:none!important}}@layer components;@layer utilities{.visible{visibility:visible}.container{width:100%}@media (min-width:40rem){.container{max-width:40rem}}@media (min-width:48rem){.container{max-width:48rem}}@media (min-width:64rem){.container{max-width:64rem}}@media (min-width:80rem){.container{max-width:80rem}}@media (min-width:96rem){.container{max-width:96rem}}.block{display:block}.transform{transform:var(--tw-rotate-x,) var(--tw-rotate-y,) var(--tw-rotate-z,) var(--tw-skew-x,) var(--tw-skew-y,)}}:root{--background:#11131b;--foreground:#e6e6e6;--copy:#d6d9e0;--muted:#adb3be;--subtle:#969ca5;--line:#30353d;--quiet-line:#252a32;--accent:#e6b450;--accent-line:#e6b45080;--font-sans:var(--font-body)}*{box-sizing:border-box}html{--lightningcss-light: ;--lightningcss-dark:initial;color-scheme:dark;scroll-behavior:smooth;scroll-padding-top:110px}body{background:var(--background);min-height:100svh;color:var(--foreground);font-family:var(--font-body), Arial, sans-serif;-webkit-font-smoothing:antialiased;flex-direction:column;margin:0;font-size:16px;line-height:1.8;display:flex}::selection{color:var(--background);background:var(--accent)}h1,h2,h3,p,figure,ul{margin:0}h1,h2,h3{color:var(--accent);font-style:normal;font-weight:500}h1{letter-spacing:-.04em;font-size:clamp(36px,3.5vw,48px);line-height:1.2}h2{letter-spacing:-.025em;font-size:22px;line-height:1.45}a{color:inherit}button{font:inherit;color:inherit}a,button{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible{outline:2px solid var(--accent);outline-offset:6px}img{display:block}.shell{width:calc(100% - 112px);max-width:1280px;margin-inline:auto}.page-content{flex-direction:column;flex:1;display:flex}.page-content>main{flex:1}.skip-link{z-index:100;background:var(--foreground);color:var(--background);padding:12px 22px;position:fixed;top:-100px;left:20px}.skip-link:focus{top:12px}.site-header{z-index:20;background:var(--background);border-bottom:1px solid var(--accent-line);position:sticky;top:0}.header-inner{justify-content:space-between;align-items:center;gap:35px;min-height:90px;display:flex}.brand-link{flex:none;text-decoration:none;display:inline-flex}.wordmark{color:var(--accent);font-family:var(--font-wordmark), Georgia, serif;letter-spacing:.08em;white-space:nowrap;font-size:22px;font-weight:500;line-height:1}.primary-nav{align-items:center;gap:14px;display:flex;position:relative}.primary-nav>a{min-height:60px;color:var(--muted);align-items:center;padding-inline:16px;font-size:13px;font-weight:400;text-decoration:none;transition:color .16s;display:flex;position:relative}.primary-nav>a:hover,.primary-nav>a[aria-current]{color:var(--foreground)}.primary-nav>a[aria-current]:after{content:"";background:var(--accent);height:2px;position:absolute;bottom:5px;left:16px;right:16px}.nav-indicator{pointer-events:none;background:var(--accent);opacity:0;height:2px;transition:transform .32s cubic-bezier(.2,.7,.3,1),width .32s cubic-bezier(.2,.7,.3,1),opacity .18s;position:absolute;bottom:5px;left:0}.primary-nav[data-indicator-ready=true] .nav-indicator{opacity:1}.primary-nav[data-indicator-ready=true]>a:after,.menu-toggle{display:none}.city-masthead{background:var(--background);height:clamp(290px,29vw,395px);position:relative;overflow:hidden}.city-masthead img{object-fit:cover;object-position:50% 61%;filter:saturate(.45)brightness(.85)}.city-masthead:after{content:"";pointer-events:none;background:linear-gradient(#0000 45%,#11131b3d);position:absolute;inset:0}.body-copy{max-width:82ch;color:var(--copy);font-size:16px;font-weight:400;line-height:1.85}.firm-introduction{padding-block:48px 50px}.firm-introduction.shell{max-width:820px}.firm-introduction h1{text-align:center;margin-bottom:20px;font-size:39px}.firm-litigation{margin-top:56px}.firm-litigation .tax-prose,.firm-litigation .tax-list{max-width:none;font-size:16px;line-height:1.8}.firm-litigation .tax-valuation-list{grid-template-rows:repeat(6,auto);grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 36px;margin-top:24px}.tax-section{background:var(--background);border-top:1px solid var(--accent-line);padding-block:64px}.tax-introduction{max-width:820px;margin-inline:auto}.tax-introduction h2{letter-spacing:-.035em;text-align:center;margin-bottom:24px;font-size:36px;line-height:1.3}.tax-prose,.tax-list,.tax-list-intro{color:var(--copy);font-size:17px;line-height:1.65}.tax-prose{max-width:78ch}.tax-prose p+p{margin-top:18px}.tax-intro-prose{max-width:none}.tax-columns{grid-template-columns:minmax(0,1fr) minmax(0,1fr);align-items:start;gap:56px;display:grid}.tax-group{margin-top:64px}.tax-topic{min-width:0}.tax-topic h2,.tax-topic h3{letter-spacing:-.02em;text-wrap:balance;margin-bottom:16px;font-size:23px;line-height:1.4}.tax-rationale{margin-top:48px}.tax-rationale .tax-prose{max-width:820px;margin-inline:auto}.tax-list{margin-top:18px;padding:0;list-style:none}.tax-list-intro{margin-top:28px;font-weight:500}.tax-list-intro+.tax-list{margin-top:16px}.tax-list li{padding-left:19px;position:relative}.tax-list li+li{margin-top:14px}.tax-list li:before{content:"";background:var(--accent);border-radius:50%;width:4px;height:4px;position:absolute;top:.71em;left:0}.tax-services-list{grid-template-rows:repeat(5,auto);grid-template-columns:repeat(2,minmax(0,1fr));grid-auto-flow:column;gap:18px 56px;display:grid}.tax-services-list li+li{margin-top:0}.tax-valuation-list{grid-template-rows:repeat(4,auto);grid-template-columns:repeat(3,minmax(0,1fr));grid-auto-flow:column;gap:14px 48px;margin-top:28px;display:grid}.tax-valuation-list li+li{margin-top:0}.tax-closing{margin-top:28px}.profile-page{max-width:1180px;padding-block:64px 54px}.profile{align-items:start;column-gap:clamp(48px,6vw,84px);display:grid}.profile--corey{grid-template-columns:clamp(280px,29vw,370px) minmax(0,1fr);grid-template-areas:".heading""portrait biography""details details"}.profile--amanda{border-top:1px solid var(--quiet-line);grid-template-columns:minmax(0,1fr) clamp(280px,29vw,370px);grid-template-areas:"heading.""biography portrait";margin-top:74px;padding-top:72px}.profile-heading{grid-area:heading;min-width:0;margin-bottom:22px}.profile-heading h1,.profile-heading h2{font-family:var(--font-wordmark), Georgia, serif;letter-spacing:-.035em;font-size:clamp(38px,3.7vw,47px);font-weight:400;line-height:1.15}.profile-role{color:var(--muted);margin-top:7px;font-size:14px;line-height:1.6}.profile-portrait{border-radius:4px;grid-area:portrait;align-self:start;width:100%;max-width:370px;overflow:hidden}.profile-portrait img{aspect-ratio:4/5;object-fit:cover;width:100%;height:auto}@media (min-width:761px){.profile--corey .profile-portrait{transform:translateY(-40px)}}.profile-biography{min-width:0;max-width:76ch;color:var(--copy);grid-area:biography;font-size:16px;line-height:1.76}.profile-biography p+p{margin-top:19px}.profile-details{grid-area:details;grid-template-columns:clamp(280px,29vw,370px) minmax(0,1fr);gap:35px clamp(48px,6vw,84px);min-width:0;margin-top:35px;display:grid}.profile-details h3{letter-spacing:-.015em;margin-bottom:10px;font-size:19px;line-height:1.4}.profile-education{color:var(--copy);padding:0;font-size:16px;line-height:1.7;list-style:none}.profile-education li+li{margin-top:5px}.profile-accomplishments{color:var(--copy);padding-left:1.35em;font-size:16px;line-height:1.7;list-style:outside}.profile-accomplishments li{padding-left:.25em}.profile-accomplishments li+li{margin-top:10px}.profile-accomplishments li::marker{color:var(--accent)}.profile-results-note{max-width:76ch;color:var(--subtle);margin-top:62px;font-size:13px;line-height:1.75}.properties-section{background:var(--background);border-top:1px solid var(--accent-line);padding-block:58px 76px}.properties-heading{margin-bottom:36px}.properties-heading h2{letter-spacing:-.035em;font-size:36px;line-height:1.3}.property-panels{grid-template-columns:1fr 1fr;gap:28px;display:grid}.property-panel{background:var(--background);border:1px solid var(--line);padding:0 38px 34px}.property-art{background:var(--background);justify-content:center;margin:0 -38px 29px;padding:24px 30px 18px;display:flex}.property-elevation{width:100%;max-width:440px;height:auto}.elevation-detail{color:var(--accent);opacity:.58}.elevation-outline{color:var(--accent)}.property-panel h3{letter-spacing:-.025em;font-size:22px;line-height:1.45}.property-panel ul{color:var(--copy);margin-top:8px;padding:0;font-size:14px;line-height:1.8;list-style:none}.property-panel:first-child ul{grid-template-columns:1fr 1fr;column-gap:24px;display:grid}.property-panel li{padding:13px 0 13px 18px;position:relative}.property-panel li:before{content:"";background:var(--accent);opacity:.75;width:4px;height:4px;position:absolute;top:24px;left:0}.site-footer{background:var(--background);border-top:1px solid var(--accent-line)}.footer-main{grid-template-columns:1.15fr 1fr 1fr;gap:60px;padding-block:18px 14px;display:grid}.footer-firm{color:var(--accent);letter-spacing:-.015em;padding-top:1px;font-size:15px}.footer-detail h2{letter-spacing:0;margin-bottom:7px;font-size:11px;font-weight:500}.footer-detail p{color:var(--copy);font-size:12px;line-height:1.75}.footer-bottom{color:var(--subtle);justify-content:space-between;align-items:center;gap:24px;padding-block:4px 6px;font-size:10px;display:flex}.footer-bottom nav{gap:25px;display:flex}.footer-bottom a{align-items:center;min-height:38px;text-decoration:none;display:inline-flex}.footer-bottom a:hover{color:var(--accent)}.utility-hero{border-bottom:1px solid var(--accent-line);padding-top:62px;padding-bottom:34px}.utility-hero .eyebrow{display:none}.legal-content{padding-top:13px;padding-bottom:65px}.legal-content section{max-width:850px;padding-block:24px}.legal-content h2{margin-bottom:15px;font-size:19px}.legal-content p{color:var(--muted);font-size:14px;line-height:1.95}.legal-content p+p{margin-top:18px}.legal-content a{text-underline-offset:5px}.not-found{padding-block:74px 110px}.not-found p{max-width:610px;color:var(--muted);margin-block:28px}.inline-link{text-underline-offset:5px;align-items:center;min-height:44px;display:inline-flex}@media (min-width:1600px){.header-inner{min-height:102px}.city-masthead{height:435px}}@media (max-width:1100px){.shell{width:calc(100% - 80px)}.body-copy{font-size:15px}.primary-nav{gap:2px}.primary-nav>a{font-size:12px}.firm-introduction h1{font-size:35px}.property-panel{padding:0 28px 28px}.property-art{margin-inline:-28px;padding-inline:24px}.footer-main{gap:40px}}@media (max-width:1000px){.tax-columns{grid-template-columns:minmax(0,1fr);gap:48px}.tax-services-list{grid-template-rows:none;grid-template-columns:minmax(0,1fr);grid-auto-flow:row}.tax-valuation-list{grid-template-rows:repeat(6,auto);grid-template-columns:repeat(2,minmax(0,1fr))}}@media (max-width:760px){.profile--corey,.profile--amanda{grid-template-columns:minmax(0,1fr);row-gap:24px}.profile--corey{grid-template-areas:"heading""portrait""biography""details"}.profile--amanda{grid-template-areas:"heading""portrait""biography"}.profile-heading{margin-bottom:0}.profile-portrait{max-width:360px}.profile-details{grid-template-columns:minmax(0,1fr);margin-top:8px}}@media (max-width:820px){html{scroll-padding-top:96px}.shell{width:calc(100% - 56px)}.header-inner{flex-wrap:wrap;gap:0;min-height:80px}.brand-link{align-items:center;min-height:80px}.wordmark{font-size:20px}.menu-toggle{cursor:pointer;background:0 0;border:0;align-items:center;gap:14px;min-height:48px;padding:10px 0 10px 15px;font-size:12px;display:flex}.menu-lines{flex-direction:column;justify-content:center;gap:6px;width:23px;height:24px;display:flex}.menu-lines i{background:var(--accent);width:23px;height:1px;transition:transform .16s;display:block}.menu-lines.is-open i:first-child{transform:translateY(3.5px)rotate(45deg)}.menu-lines.is-open i:last-child{transform:translateY(-3.5px)rotate(-45deg)}.primary-nav{flex-direction:column;align-items:stretch;gap:0;width:100%;padding:1px 0 22px;display:none}.primary-nav.is-open{display:flex}.primary-nav>a{border-left:1px solid #0000;min-height:51px;padding-inline:15px;font-size:13px}.primary-nav>a[aria-current]{border-left-color:var(--accent)}.primary-nav>a:after,.nav-indicator{display:none}.city-masthead{height:280px}.firm-introduction{padding-block:36px 40px}.body-copy{font-size:15px}.tax-section{padding-block:48px}.tax-introduction h2{font-size:30px}.tax-group{margin-top:48px}.tax-topic h2,.tax-topic h3{font-size:22px}.profile-page{padding-block:44px 56px}.profile--amanda{margin-top:58px;padding-top:56px}.properties-section{padding-block:42px 57px}.properties-heading{margin-bottom:30px}.properties-heading h2{font-size:32px}.property-panels{grid-template-columns:1fr 1fr;gap:18px}.property-panel{padding:0 25px 25px}.property-art{margin:0 -25px 23px;padding:24px 15px 19px}.property-panel h3{font-size:21px}.property-panel:first-child ul{display:block}.footer-main{grid-template-columns:1fr 1fr;gap:16px 30px;padding-block:18px}.footer-firm{grid-column:1/-1}.footer-bottom a{min-height:44px}.utility-hero{padding-top:43px}.utility-hero h1{font-size:36px}}@media (max-width:600px){.tax-prose,.tax-list,.tax-list-intro{font-size:16px}.tax-valuation-list,.firm-litigation .tax-valuation-list{grid-template-rows:none;grid-template-columns:minmax(0,1fr);grid-auto-flow:row}}@media (max-width:500px){html{scroll-padding-top:88px}.shell{width:calc(100% - 40px)}.header-inner,.brand-link{min-height:72px}.wordmark{font-size:clamp(15px,4.65vw,18px)}.menu-toggle{padding-left:8px}.city-masthead{height:260px}.city-masthead img{object-position:44% 60%}.firm-introduction{padding-block:30px 34px}.firm-introduction h1{margin-bottom:16px;font-size:31px}.tax-introduction h2{margin-bottom:20px;font-size:28px}.tax-topic h2,.tax-topic h3{font-size:21px}.profile-page{padding-block:32px 44px}.profile-heading h1,.profile-heading h2{font-size:38px}.profile--amanda{margin-top:46px;padding-top:44px}.profile-results-note{margin-top:48px}.properties-section{padding-block:34px 44px}.properties-heading h2{font-size:29px}.property-panels{grid-template-columns:1fr;gap:20px}.property-panel{padding:0 24px 29px}.property-art{margin-inline:-24px;padding:25px 18px 18px}.property-panel h3{font-size:21px}.footer-main{gap:12px 24px;padding-block:16px}.footer-firm{font-size:14px}.footer-detail p{font-size:11px}.footer-bottom{flex-wrap:wrap;gap:1px 20px;padding-block:4px 5px}.footer-bottom nav{gap:23px}.utility-hero{padding-top:34px;padding-bottom:27px}.utility-hero h1{font-size:32px}.legal-content{padding-bottom:42px}.legal-content p{font-size:13px}.not-found{padding-block:40px 65px}}@media (max-height:520px){html{scroll-padding-top:24px}.site-header{position:relative}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition:none!important;animation:none!important}}@property --tw-rotate-x{syntax:"*";inherits:false}@property --tw-rotate-y{syntax:"*";inherits:false}@property --tw-rotate-z{syntax:"*";inherits:false}@property --tw-skew-x{syntax:"*";inherits:false}@property --tw-skew-y{syntax:"*";inherits:false}