html, body, div, span, applet, object, iframe,
h1, h2, h3, h4, h5, h6, p, blockquote, pre,
a, abbr, acronym, address, big, cite, code,
del, dfn, em, font, img, ins, kbd, q, s, samp,
small, strike, strong, sub, sup, tt, var,
dl, dt, dd, ol, ul, li,
fieldset, form, label, legend,
table, caption, tbody, tfoot, thead, tr, th, td {
	margin: 0;
	padding: 0;
	border: 0;
	outline: 0;
	font-weight: inherit;
	font-style: inherit;
	font-size: 100%;
	font-family: inherit;
	vertical-align: baseline;
}
/* remember to define focus styles! */
:focus {
	outline: 0;
}
body {
	line-height: 1;
	color: black;
	background: white;
}
ol, ul {
	list-style: none;
}
/* tables still need 'cellspacing="0"' in the markup */
table {
	border-collapse: separate;
	border-spacing: 0;
}
caption, th, td {
	text-align: left;
	font-weight: normal;
}
blockquote:before, blockquote:after,
q:before, q:after {
	content: "";
}
blockquote, q {
	quotes: "" "";
}

ul {list-style-type:disc; list-style-position: inside;}
li {margin:10px; margin-left:20px; line-height:16px;}

body {background:url(images/bg.gif) repeat-x #9fafbc; font-family:arial, sans-serif; font-size:12px; margin-bottom:12px;}
strong {font-weight:bold}
#main {width:774px; margin:21px auto 20px auto;}
#slogan {background:url(images/CRHome.gif) no-repeat 170px 40px; position:relative}
#nav {width:759px; height:39px; background:url(images/nav-back.gif) no-repeat; border:solid 1px #e6d9b7; margin:10px 0 5px 4px;}
#nav a:link, #nav a:visited {text-decoration:none; display:block; float:left; padding:6px 4px; font-weight:bold; text-transform:uppercase; font-family:arial, sans-serif; font-size:10px; color:#000000; border-right:solid 1px #d1b879; border-left:solid 1px #ffffff}

#disclaimer {font-size:10px; margin-left:29px; border:solid 1px #666666; margin-top:340px}
#disclaimer p {padding:10px; line-height:12px; text-align:justify}
#nav a:hover {background:#f0e8d3;}

#nav a.active:link, #nav a.active:visited {background:#f0e8d3;}

#nav-wrap {margin:3px 0 3px 3px;}
#top-box {background:url(images/mid-box.gif) repeat-y; width:772px;}
#top-container {background:url(images/top-box.gif) no-repeat}
#opportunity-text {margin:16px 0 0 16px; width:330px; background:#f3ead8; display:inline; float:left;}
.opportunity-h3 {font-family:arial, sans-serif; font-size:14px; font-weight:bold; margin:18px 0 6px 12px;}
.opportunity-h4 {font-family:arial, sans-serif; font-size:12px; font-weight:bold; margin:6px 0 16px 12px;}
.opportunity-text {font-family:arial, sans-serif; font-size:12px; margin:18px 12px 18px 12px; line-height:14px}
.banner {position:absolute; top:72px; left:350px;}

#second-container {background:url(images/second-box-middle.gif) repeat-y; width:772px;}
#second-container  .second-columnone {width:266px; float:left;}
#second-container  .second-columntwo {width:506px; float:left;}

.headline {background:#ffffff; margin:10px 12px 10px 10px; border:solid 1px #959595; text-align:center; font-weight:bold; line-height:16px; padding:0px; }
.bluebox {background:#d7dfe5; margin:10px 0 0 28px; padding-top:1px;}

#articles { width:462px; border:solid 1px #c7ac63; margin-bottom:14px; padding-bottom:10px}

.tool-head {font-size:14px; color:#a97f0f; font-weight:bold; margin:10px 4px 4px 120px}
.tool-text {font-size:12px; line-height:16px; border-bottom:solid 1px #a97f0f; margin:0 16px 0 120px; padding-bottom:10px}

.top-brown {background:#d1bb80; height:28px; line-height:28px; font-size:28px; margin:8px 16px 2px 16px}
.clear {clear:both; font-size:0px; line-height:0px; height:0px; overflow:hidden;}

a.home-links:link, a.home-links:visited { font-size:14px; color:#a97f0f;  text-decoration:none; }
a.home-links:hover {color:#666666; }
#tax-table {margin-left:20px; border-collapse:collapse; width:660px}
#tax-table tr td, #tax-table tr th{border:solid 1px #000000; padding:4px; text-align:center; line-height:16px;}
#tax-table tr th {background:#9fafbc; font-weight:bold;}
#tax-table tr td.ltgrey {background:#e2e7eb}