html, body {	margin: 0px;	padding: 0px;}html {}body {	font-family: Georgia, "Times New Roman", Times, serif;	font-size: 11px;	color: #032269;	background: #b0b095 url(/images/templ/background2.gif);}a:link, a:visited  {color: #545447;text-decoration:none;font-weight:bold;}a:hover, a:active {color: #545447;text-decoration:underline;font-weight:bold;}.outertab1 {	border: 3px groove #ECECE1;margin: 18px auto;}.outertab {	border-top: 2px solid #032269;	border-left: 2px solid #032269;	border-right: 2px solid #032269;margin: 0;	padding: 0px;	background: #EBF1F8;}.outertab td.bdr {		border-bottom: 2px solid #021650;padding:0;}.boldital {font-weight:bold;/* font-style:oblique; */font-size:13px;}#contenttd {	padding:20px 30px;	line-height:160%;	font-size:12px;	font-family: Tahoma, "Trebuchet MS", Verdana, sans-serif;}#footertd {	padding: 12px;		border-bottom: 2px solid #032269;line-height:150%;}#contenttd h1, #contenttd h2, #contenttd h3, #contenttd h4, #contenttd h5 {	line-height:150%;	font-family: Georgia, "Times New Roman", Times, serif;}#contenttd h1 {font-size:18px;}#contenttd h2 {font-size:16px;}#contenttd h3 {font-size:14px;}#contenttd h4 {font-size:13px;}#contenttd h5 {font-size:12px;}/* top left headline */#topleft {/* text-align:center; */}#topleft h1 {font-size:20px;font-weight:bold;margin:0 0 0 18px;padding:0;}#topleft p.topaddy {margin:0 0 0 130px;padding:0;	text-align: center;	line-height: 120%;font-size:10px;font-weight:bold;}/*  navlink styles */td#navtd {	width:190px;	background:    url(/images/navlinks/navlink3.jpg);	border-right: 1px solid #032269;}td#navtd #navlist {/* margin-top:12px; */}#navtd ul {margin:0;padding:0;list-style-type: none; /*turns off display of bullet*/}#navtd a {	display:block;	color: #ffffff;	height:30px;	line-height: 30px;	padding-left:12px;	font-family: Tahoma, "Trebuchet MS", Verdana, sans-serif;text-decoration:none;}#navtd a:hover, #navtd a:active {	background: #98977E url(/images/navlinks/navlink4.jpg) repeat-x; }.imgleft {float:left;margin-left:0;margin-right:18px;margin-bottom:12px;}.imgright {float:right;margin-left:18px;margin-right:0;margin-bottom:12px;}.imgleftnoborder {margin-left:0;margin-right:18px;margin-bottom:12px;}.imgrightnoborder {margin-left:18px;margin-right:0;margin-bottom:12px;}.noborder {border:none important!;}.ltbluebg {background-color:#0C4E9A;}/* ESTATE PLANNING CONTENT STYLES */div.estateplanning form {display:block;clear:both;border: 1px solid #032269;}.totop {text-align:right;font-style:oblique;font-size:90%;}ul.estateplancontents, ul.estateplancontents a {font-weight:bold;}ul.subcontents, ul.subcontents a {font-weight:normal;}ol.subhed {font-weight:bold;margin:4px 0 0 0;padding:0;margin-left:1em;padding-left:1em;}ol.subhed li {margin: 0 0 2px 0;padding:0;}.subpagecontents {display:block;float:right;clear:both;border:1px solid #032269;margin: 0 0 12px 12px;padding:12px;}.subpagecontents ul {	list-style: none;	margin:0;	padding:0;}.subpagecontents li {	list-style: none;	margin:0;	padding:0;}ul.subcontents li  {margin-left:30px;	list-style: square;}.estateplanning .short {width:120px;}.estateplanning .long {width:300px;}.footnote {font-style:oblique;}/* TIP BOXES AND CHARTS */.tipboxleft, .tipboxright {border: 1px solid #032269;width:250px;margin-bottom:15px;background-color: #ffffff;}.tipboxleft {float:left;margin-right:15px;}.tipboxright {float:right;margin-left:15px;}.tipboxleft td,  .tipboxright td {padding:12px;}.tipboxleft td.tiptd1,  .tipboxright td.tiptd1 {color: #ffffff;background-color: #032269;font-weight:bold;}.tipboxhdr {font-size: 11px;font-style:oblique;display:block;margin:0;padding:0;}.tipboxleft td.tiptd2,  .tipboxright td.tiptd2 {	color: #032269;	background-color: #ffffff;	font-weight:normal;	font-family: Tahoma, "Trebuchet MS", Verdana, sans-serif;	font-size: 12px;	line-height: 150%;font-style:oblique;}.tipboxleft .charttd td,  .tipboxright .charttd td {	color: #032269;	background-color: #ffffff;	font-weight:normal;	font-family: Tahoma, "Trebuchet MS", Verdana, sans-serif;	font-size: 12px;	line-height: 150%;font-style:oblique;padding: 2px;vertical-align:top;}.tipboxleft ul, .tipboxright ul, .tipboxleft ol, .tipboxright ol {margin:0;padding:0;margin-left:1em;padding-left:1em;margin-top:4px;margin-bottom:4px;}.tipboxleft .chart, .tipboxright .chart {}.tipboxleft .chart td, .tipboxright .chart td {text-align:right;padding:4px;vertical-align:top;}.tipboxleft .chart tr.chartheader td, .tipboxright .chart tr.chartheader td {font-weight:bold;vertical-align:bottom;text-align:center;}.tipboxleft .casestudy, .tipboxright .casestudy {text-align:left;vertical-align:top;text-align:left;font-style:normal;font-weight:normal;}/* medicaid styles*/ .medfacts {font-weight:normal;border: 1px solid #b0b095;}.medfacts td {	padding:4px;	padding-left:18px;	background: url(/images/bluetri.gif) no-repeat 4px 8px;}.medfacts  a:link, .medfacts  a:visited {font-weight:normal;}.medfacts a:hover, .medfacts a:active {font-weight:normal;text-decoration:underline;}