/* CSS for First Equity Title */

* {
	font-family: verdana, geneva, sans-serif;
	margin: 0;
	padding: 0;
}

body {
	margin: 30px 0px 30px 0px;
	background-color: #004685;
	text-align: center;
}

ul { margin: 5px 0px 5px 30px; }

#top {
	width: 100%;
	height: 18px;
	background: url(../images/bg-top.gif) repeat-x;
}
#bottom {
	width: 100%;
	height: 18px;
	background: url(../images/bg-bottom.gif) repeat-x;
}

#wrapper {
	width: 100%;
	background-color: #FFFFFF;
}

#container {
	margin: 0px auto;
	width: 750px;
	text-align: center;
	background-color: #FFFFFF;
}

/*+++++++++++++++ header ++++++++++++++*/
#header {
	text-align: left;
	background-color: #FFFFFF;
	color: #88191B;
	font-size: .8em;
}

.logo {
	float: left;
	border: 0;
}

#callus {
	color: #004685;
	float: right;
	font-size: 1.5em;
	font-weight: bold;
	text-align: right;
	margin-top:15px
}
#callus .phone {
	font-family: times new roman, times, serif;
	color: #B7CBDD;
	font-size: 1.5em;
}

#nav {
	width: 500px;
	margin: 6px 0px 0px 0px;
	float: right;
	text-align: right;
	font-weight: bold;
}
#nav a {
	color: #88191B;
	text-decoration: none;
	margin: 0px 0px 0px 10px;
}
#nav a:hover { text-decoration: underline; }

/*+++++++++++++++ main ++++++++++++++*/
#main {
	text-align: left;
	font-size: .8em;
	color: #797979;
	clear: both;
	padding: 15px 0px 15px 0px;
}
#main h1 {
	color: #072779;
	font-size: 1.3em;
	margin: 0px 0px 10px 0px;
}
#main h2 {
	font-size: 1.2em;
	margin: 0px 0px 10px 0px;
}
#main a { color: #072779; text-decoration: underline; }
#main a:hover { text-decoration: none; }

#content {
	float: left;
	width: 495px;
	line-height: 1.2em;
	margin: 0px 0px 10px 0px;
}

#flash {
	width: 493px;
	border-top: solid 1px #A9A9A9;
	border-bottom: solid 1px #A9A9A9;
	margin: 0px 0px 10px 0px;
}

.text10 { padding: 10px; }

/* rollover image links on each page */
#imglinks {
	width: 470px;
	margin: 30px 0px 0px 0px;
}

.imglinks { margin: 0px;}

#imglinks img { border: 0; }

#commercial {
	width: 231px;
	height: 67px;
	background: url(../images/commercial-off.jpg);
	float: left;
}
#commercial a { display: block; }
#commercial a img { visibility: hidden; }
#commercial a:hover img { visibility: visible; }

#resources {
	width: 207px;
	height: 43px;
	margin: 11px 0px 0px 0px;
	background: url(../images/resources-off.jpg);
	float: right;
}
#resources a { display: block; }
#resources a img { visibility: hidden; }
#resources a:hover img { visibility: visible; }

#tax_transfer_table {
	width: 235px;
	height: 60px;
	margin: 11px 0px 0px 0px;
	background: url(../images/tax_transfer_table_off.png);
	float: right;
}
#header #imglinks {float:left; width:235px; margin:0 0 0 42px;}
#imglinks #tax_transfer_table {float:left; width:235px;}
#tax_transfer_table a { display: block; }
#tax_transfer_table a img { visibility: hidden; }
#tax_transfer_table a:hover img { visibility: visible; }

* html a:hover {visibility:visible}

/* right side boxes */
#right {
	width: 235px;
	float: right;
	background-color: #D9E3ED;
	color: #004685;
	font-size: .9em;
	margin: 0px 0px 10px 0px;
}

#right .box {
	margin: 5px;
	border: solid 5px #B3B8BF;
	background-color: #FFFFFF;
}
#right .inner {
	margin: 5px;
	padding: 0px 0px 5px 0px;
	background-color: #FFFFFF;
	background-image: url(../images/bg-right.gif);
	background-repeat: repeat-x;
	background-position: bottom;
}
#right .title {
	background: url(../images/bg-right-title.jpg) no-repeat;
	color: #FFFFFF;
	font-family: times new roman, times, serif;
	font-style: italic;
	font-size: 1.65em;
	padding: 4px 0px 4px 50px;
	margin: 0px 0px 5px 0px;
}
#right a.bigblue {
	color: #004685;
	font-size: 1.6em;
	text-decoration: none;
}

.z-png {
	position: absolute;
	z-index: 2;
	margin: 0px 0px 0px 8px;
}
.top8 { margin-top: 8px; }
	
.text5 { padding: 5px; }

.specialize {
	margin: 20px 0px 0px 30px;
	list-style-image: url(../images/bullet.gif);
	color: #861A1A;
}
.specialize li { margin: 5px 0px 5px 0px; }


#question { margin: 15px 0px 0px 10px; }
#question input {
	width: 180px;
	margin: 5px 0px 5px 0px;
	font-size: 1em;
}
#question .submit { width: 70px; }
#question textarea {
	width: 180px;
	margin: 5px 0px 5px 0px;
	font-size: 1em;
}

.line {
	margin: 10px 0px 10px 0px;
	border-top: dotted 1px #7F7F7F;
	clear: both;
}

.centered {
	width: 530px;
	margin: 5px auto 0px auto;
}

.left {
	float: left;
	margin: 0px 10px 10px 0px;
	border: 0;
}

.right {
	float: right;
	margin: 0px 0px 10px 10px;
	border: 0;
}

/*+++++++++++++++ footer +++++++++++++++*/
#footer {
	clear: both;
	border-top: solid 1px #004785;
	border-bottom: solid 1px #004785;
	color: #9E2020;
	text-align: center;
	line-height: 2.6em;
	font-size: .6em;
}
#footer a {
	color: #9E2020;
	text-decoration: none;
	margin: 0px 13px 0px 13px;
}
#footer a:hover { text-decoration: underline; }

#copyright {
	padding: 10px 0px 0px 0px;
	clear: both;
	font-size: .6em;
	color: #5E82B4;
}	
#copyright a {
	color: #5E82B4;
	text-decoration: none;
}
#copyright a:hover { text-decoration: underline; }
	