/*
Dynamic
*******************************************/
.dynamic_title_container {
	height:25px;
	margin-top:5px;
}
.dynamic_title_container h2 a, .dynamic_title_first_word a, .dynamic_title_second_word a {
	text-decoration:none;
}
.dynamic_title_first_word {
	float:left;
	width:85px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:10px;
	text-decoration:none;
}
.dynamic_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
	text-decoration:none;
}
.dynamic_title_link {
	
}
.dynamic_text {
	padding-bottom:15px;
	padding-left:10px;
}
.dynamic_text table {
	margin-left:10px;
	margin-top:5px;
}
.dynamic_text li {
	margin-left:35px;
	list-style-type:none;
}
.dynamic_text ul li, .dynamic_text ul li a:link, .dynamic_text ul li a:active, .dynamic_text ul li a:visited {
	text-decoration:none;
 }
/*
Featured Services
*******************************************/
.featured_services_title_container {
	height:25px;
	margin-top:5px;
}
.featured_services_title_container h2 a, .featured_services_title_first_word a, .featured_services_title_second_word a {
	text-decoration:none;
}
.featured_services_title_first_word {
	float:left;
	width:90px;
	font-weight:bold;
	margin-top:2px;
	font-size:20px;
	margin-left:15px;
	text-decoration:none;
}
.featured_services_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:20px;
	text-decoration:none;
}
.featured_services_title_link {
	
}
.featured_services_text {
	padding-bottom:10px;
	padding-left:16px;
}
.featured_services_text li {
	margin-left:0px;
	list-style-type:square;
}
.featured_services_text ul li, .featured_services_text ul li a:link, .featured_services_text ul li a:active, .featured_services_text ul li a:visited {
	text-decoration:none;
 }
/*
Main Image System
*******************************************/
#flash {
	width:648px;
	height:245px;
	margin-left:0px;
	text-align:center;
	z-index:1;
}
#mainimage {
	width:648px;
	height:245px;
	text-align:center;
	position:relative;
	overflow:hidden;
	z-index:2;
}
#mainimage_frame {
	z-index:50;
	position:absolute;
	top:0;
	left:0;
	width:648px;
	height:245px;
}
.mainimage_box {
	background:#FFF;
	position:absolute;
	width:200px;
	height:70px;
	display:block;
	visibility:hidden;
}
#mainimage_img {
	z-index:1;
	position: absolute;
}
#mainimage_box1 {
	top:130px;
	left:200px;
	z-index:99;
}
#mainimage_box2 {
	top:130px;
	left:410px;
	z-index:99;
}
#mainimage_box3 {
	top:130px;
	left:620px;
	z-index:99;
}
#mainimage_box4 {
	top:130px;
	left:620px;
	z-index:99;
} 
 
 
 
 
 
.taxtips_date, .taxtips_date2 {
	display:none;
}
/* STANDARDS
----------------------------------------------- */
body {
 overflow: auto;
 font-family: tahoma, helvetica;
 margin: 0;
 padding: 0;
 text-align: left;
 color: #000000;}

body#main {
 text-align: center;}

table {
 margin-top: 0;
 margin-bottom: 0;
 font-family: tahoma;
 font-size: 12px;
 text-align: left;
 border-collapse: collapse;}

td {
 vertical-align: top;}

img, a img, a:link img, a:active img, a:visited img, a:hover img {
 border: none;}

/* TEXT ELEMENTS
----------------------------------------------- */

html, body, table, h1, h2, p, form, table#tools td#more, table#box td#more, table#page td#right-column {
 padding: 0;}

h4, h5, h6, table#service-form td#services ul, table#service-form td#services {
 padding: 0;
 margin: 0;}

h1 {
 font-size: 22px;
 font-family: tahoma, helvetica;
 font-weight: normal;
 margin: 0 0 5px 0;}

h1 b {
 font-weight: normal;}

h2 {
 font-size: 14px;
 margin: 10px 0 0 0;
 font-family: tahoma;
 font-weight: normal;}

h3 {
 padding: 0;
 margin: 0 0 15px 0;
 font-family: tahoma, helvetica;
 font-weight: bold;
 font-size: 18px;}

h4 {
 font-size: 12px;
 font-family: verdana, arial;
 font-weight: bold;}

h5 {
 font-size: 10px;
 font-family: verdana, arial;
 font-weight: bold;}

h6 {
 font-size: 8px;
 font-family: verdana, arial;
 font-weight: bold;}

li > p {
 margin-top: 0.2em;}

pre {
 font-family: monospace;
 font-size: 13px;}

strong, b {
 font-weight: bold;}

p {
 margin: 10px 0;}

/* LAYOUT
----------------------------------------------- */

form {
 padding: 0;
 margin: 0 auto;}

input, select, textarea {
 font-family: tahoma;
 font-size: 11px;
 margin: 1px;
 padding: 0 1px;}

fieldset {
 margin: auto;}

/* Links
----------------------------------------------- */

a, a:link, a:active, a:visited {
 font-weight: bold;
 text-decoration:underline;}

/* Divs
----------------------------------------------- */

div.display {
 display: block;}

div.hide {
 display: none;}

/* Misc.
----------------------------------------------- */

table.small {
 width: 40%;}

table.medium, table#menu-search td#menu {
 width: 75%;}

table.large, table#menu-search, form, table#service-form, table#footer, table#sm-logo td a, table#sm-logo td a:link, table#sm-logo td a:active, table#sm-logo td a:visited, table#menu, table#large-image {
 width: 100%;}

table.topmargin {
 margin-top: 10px;}

table.bottommargin {
 margin-bottom: 10px;}

.right, table#menu-search td#search, table#tools td#more, table#box td#more, table#news td#more {
 text-align: right;}

.center, table#menu-search td#menu table td {
 text-align: center;}

.left {
 text-align: left;}

.x-small {
 font-size: 9px;}

.small {
 font-size: 12px;}

.medium {
 font-size: 14px;}

.large {
 font-size: 17px;}

.x-large {
 font-size: 20px;}

.b-top, .b-right, .b-bottom, .b-left {
 border-style: solid;}

.b-top {
 border-width: 1px 0 0 0;}

.b-right {
 border-width: 0 1px 0 0;}

.b-bottom {
 border-width: 0 0 1px 0;}

.b-left {
 border-width: 0 0 0 1px;}

/* SITE STYLING
----------------------------------------------- */

table#page {
 margin: 10px auto;
 width: 850px;}

table#page td#left-column {
 width: 190px;
 padding: 0 5px 5px 5px;}

table#page td#left-column th, table#menu td, table#news th {
 text-indent: 10px;
 font-family: arial narrow;
 font-size: 16px;}

table#sm-logo {
 width: 186px;
 margin: 0 0 5px 0;
 border: none;}

table#sm-logo td {
 text-align: center;
 font-size: 12px;
 font-family: arial;
 padding-bottom: 5px;}

table#sm-logo td b {
 font-size: 14px;
 text-transform: uppercase;}

table#sm-logo td a, table#sm-logo td a:link, table#sm-logo td a:active, table#sm-logo td a:visited {
 display: block;}

table#sm-logo td a i, table#sm-logo td a:link i, table#sm-logo td a:active i, table#sm-logo td a:visited i {
 font-style: normal;}

table#menu {
 background-repeat: repeat-y;
 background-position: top left;}

table#menu td, table#menu th {
 vertical-align: middle;
 height: 33px;}

table#menu td {
 padding: 0;
 font-size: 12px;
 font-family: arial;
 text-indent: 20px;}

table#menu td.red, table#menu td.orange, table#menu td.yellow, table#menu td.green, table#menu td.blue, table#menu td.grey, table#menu td.white, table#menu td.black {
 background-repeat: no-repeat;
 background-position: 5px center;}

table#menu td.red {
 background-image: url(images/layouts/lay5/red-bullet.gif);}

table#menu td.orange {
 background-image: url(images/layouts/lay5/orange-bullet.gif);}

table#menu td.yellow {
 background-image: url(images/layouts/lay5/yellow-bullet.gif);}

table#menu td.green {
 background-image: url(images/layouts/lay5/green-bullet.gif);}

table#menu td.blue {
 background-image: url(images/layouts/lay5/blue-bullet.gif);}

table#menu td.grey {
 background-image: url(images/layouts/lay5/grey-bullet.gif);}

table#menu td.white {
 background-image: url(images/layouts/lay5/white-bullet.gif);}

table#menu td.black {
 background-image: url(images/layouts/lay5/black-bullet.gif);}


table#tools {
 border: none;
 width: 186px;}

table#tools td {
 text-align: left;
 vertical-align: middle;
 font-size: 11px;}

table#tools td.img {
 vertical-align: top;}

table#tools th, table#sm-form th {
 text-transform: uppercase;}

table#tools th {
 height: 3px;}

table#tools a, table#tools a:link, table#tools a:active, table#tools a:visited {
 background-repeat: no-repeat;
 background-position: left 5px;
 font-weight: normal;
 margin: 0;
 padding: 0;
 display: block;}

html>body table#tools a, html>body table#tools a:link, html>body table#tools a:active, html>body table#tools a:visited {
 }

table#tools td#more, table#box td#more {
 background: none;
 line-height: 12px;
 height: 12px;
 font-size: 12px;}

table#box {
 width: 188px;
 border: none;}

table#box td {
 line-height: 15px;
 padding: 2px 10px;
 font-size: 11px;}

table#box th {
 height: 37px;
 text-transform: uppercase;}

table#news {
 margin: 5px 0;
 width: 186px;}

table#news th {
 height: 37px;
 text-transform: uppercase;
 padding-top: 5px;}

table#news td {
 padding: 0 10px 5px 10px;
 text-align: justify;
 line-height: 14px;
 font-size: 12px;}

table#news td.date-title {
 padding-top: 3px;
 text-align: left;
 line-height: 14px;
 font-weight: bold;}

table#news td.date-title a, table#news td.date-title a:link, table#news td.date-title a:active, table#news td.date-title a:visited {
 text-decoration: underline;}

table#news td#more {
 height:5px;}

table#page td#right-column {
 width: 650px;}

table#menu-search td#menu a, table#menu-search td#menu a:link, table#menu-search td#menu a:active, table#menu-search td#menu a:visited {
 padding: 0;
 font-weight: normal;}

table#menu-search td#menu a:hover {
 text-decoration: underline;}

table#menu-search td#menu table {
 margin: 5px 0;}

table#menu-search td#menu table td {
 padding: 0 15px;
 font-size: 9px;
 font-family: verdana;
 line-height: 18px;}

table#menu-search td#search {
 padding: 0 10px 0 0;
 vertical-align: middle;
 font-size: 12px;
 font-family: verdana;
 font-weight: bold;
 width: 35%;}

table#menu-search td#search table td {
 line-height: 110%;
 vertical-align: middle;
 padding: 0 1px 0 0;}

table#large-image {
 border-width: 5px 0;
 border-style: solid;
 margin: 0 0 10px 0;
 height: 245px;}

table#large-image td.welcome {
 padding: 5px 10px;
 font-size: 11px;
 line-height: 14px;
 opacity: .8;
 filter: alpha(opacity=80);
 display: block;}

table#large-image td.info {
 line-height: 16px;
 font-family: arial;
 font-weight: bold;
 font-size: 14px;}

table#large-image td.info a, table#large-image td.info a:link, table#large-image td.info a:active, table#large-image td.info a:visited {
 margin-top: 10px;
 float: right;
 padding-right: 5px;
 font-size: 12px;
 text-transform: uppercase;
 background-position: left center;
 background-repeat: no-repeat;
 display: block;
 width: 115px;}

table#large-image td {
 padding: 0 10px;
 font-size: 12px;
 line-height: 13px;
 vertical-align: middle;
 text-align: right;}

table#large-image td h1 {
 font-family: arial narrow;
 font-size: 37px;
 line-height: 37px;}

table#large-image td h5 {
 margin: 10px 5px;
 text-align: right;
 padding: 0;}

table#page-data {
 margin: 0;
 background: #fff;
 width: 635px;}

html>body table#page-data {
 max-width: 636px;
 width: 636px;
 line-height: 16px;}

table#page-data td.data, table#page-data td.data p, table#page-data td.data ul, table#page-data td.data li {
 font-size: 12px;}

table#page-data td.data, table#page-data td.data table, table#page-data td.data table td, table#page-data td.data p, table#page-data td.data img, table#page-data td#content img {
 padding: 0;}

table#page-data td.data p {
}

table#page-data td.data img, table#page-data td#content img {
 margin: 0 10px 2px 0;}

table#page-data td#content {
 padding: 10px;}

table#page-data td#content table td {
 padding: 2px 5px;}

table#page-data td#content, table#page-data td#content table td, table#page-data td#content table ul, table#page-data td#content table li {
 font-size: 12px;
 line-height: 150%;
 font-family: tahoma;}

table#page-data td#content table ul {
 margin-left: 20px;}

table#page-data td#content table ul a, table#page-data td#content table ul a:link, table#page-data td#content table ul a:active, table#page-data td#content table ul a:visited {
 text-decoration: underline;}

table#service-form table th {
 font-size: 12px;
 font-family: tahoma;
 font-weight: normal;
 line-height: 15px;
 padding: 10px 0;}

table#service-form td#form {
 width: 318px;
 height: 178px;}

table#service-form td#services {
 width: 312px;}

table#service-form td#services table {
 margin: 10px auto;
 width: 90%;}

table#service-form td#form table {
 margin: 5px auto;
 width: 95%;}

table#service-form td#form table td {
 padding: 0 10px 5px 10px;
 font-size: 11px;
 text-align: justify;
 line-height: 14px;}

table#service-form td#form table td#date {
 text-align: right;
 vertical-align: bottom;}

table#service-form td#form table td.date-title {
 padding-top: 5px;
 font-size: 12px;
 text-align: left;
 line-height: 14px;
 font-weight: bold;}

table#service-form td#form table td.date-title a, table#service-form td#form table td.date-title a:link, table#service-form td#form table td.date-title a:active, table#service-form td#form table td.date-title a:visited {
 text-decoration: underline;}

table#service-form td#form table td#more {
 text-align: right;
 padding: 0;}

html>body table#service-form td#form {
 min-height: 178px;}

html>body table#service-form td#services {
 width: 314px;}

table#service-form td#services ul li#none, table#page-data td#content table ul li#none {
 border: none;
 background-color: none;
 background-image: none;}

table#service-form td#services ul li#none img, table#page-data td#content table ul li#none img {
 padding: 0;
 margin: 0;}

table#service-form td#services table td {
 font-size: 12px;
 line-height: 15px;
 font-family: tahoma;}

table#service-form td#services ul, table#page-data td#content table ul {
 font-size: 12px;
 font-family: tahoma;
 list-style: none;}

table#service-form td#services ul li, table#page-data td#content table ul li {
 padding-left: 20px;
 padding-bottom: 3px;
 font-size: 12px;
 font-family: tahoma;
 line-height: 15px;
 background-repeat: no-repeat;
 background-position: 5px 4px;}

table#sm-form {
 margin: 5px 0;
 width: 100%;}

table#sm-form td {
 font-size: 12px;
 line-height: 15px;
 padding: 5px;
 font-family: tahoma;
 font-weight: normal;}

table#footer td#bottom-menu {
 vertical-align: middle;
 width: 100%;
 text-align: center;
 font-size: 10px;
 padding: 5px 5px;
 font-family: verdana;}

table#footer td#copyright {
 width: 100%;
 height: 40px;
 font-size: 11px;
 vertical-align: middle;
 text-align: center;
 padding: 10px 0;}

/* SITE FORMATS
----------------------------------------------- */

p#banner-images {
 width: 188px;
 padding: 0;
 margin: 5px 0 0 0;
 text-align: center;
 vertical-align: middle;}

html>body p#banner-images {
 width: 186px;
 display: block;}

p#banner-images img {
 margin: 0 2px;}

div#more {
 text-align: right;
 padding: 0;
 margin: 0 0 10px 0;
 font-size: 11px;}

/* CONSULTATiON/FiLE TRANSFER PAGE
----------------------------------------------- */

table#consultation_form, table#login {
 width: 100%;
 margin: 0;
 padding: 0;}

table#consultation_form td, table#login td {
 padding: 3px 5px;}

table#consultation_form td#req {
 background-image: url(images/layouts/requiredicon.gif);
 background-repeat: no-repeat;
 background-position: center 50%;}

table#consultation_form td.header, table#login td.top, table#login td.register {
 font-weight: bold;}

table#consultation_form td.label, table#login td.label {
 font-weight: bold;
 width: 50%;}

table#consultation_form td.input input {
 width: 40%;}

table#consultation_form textarea {
 width: 300px;
 height: 80px;}

table#consultation_form td.button, table#login td#button {
 text-align: center;}

table#login td.top {
 font-size: 15px;}

table#login td#hr, table#login td#hr hr {
 margin: 0;
 padding: 0;
 height: 1px;
 line-height: 1px;}

body#filetransfer {
 margin: 0 auto;
 height: 500px;}

td#content iframe {
 margin: 0;
 padding: 0;
 border-collapse: collapse;}

.submitLink {
  background: url(images/layouts/lay5/blank.gif);
  border: none;
  cursor: pointer;
  cursor: hand;
  text-align: left;
  vertical-align: middle;
  line-height: 11px;
  font-size: 11px;}

.link_text{
font-family:arial;
}

.serviceslink {
 text-decoration:none; }


.forcebox {
 background: transparent url(images/layouts/lay5_orangeblue/tool-box.gif) no-repeat left center;
 color: #000; }


div#paypal {
 width: 125px;
 height: 125px;
 margin: 10px auto;
 padding: 0;
 text-align: center;
 border: 1px solid #000;}
 
#top_box {
	
}
#bottom_box {
	
}
#banners_box {
	
}

/*
Social Media
*******************************************/
.social_media {
	text-align:right;
}

/*
Banners - Static
*******************************************/
.static_banners {
	text-align:right;
}
.static_banner {
}

/*
Banners - Linked
*******************************************/
.linked_banners {
	text-align:right;
	margin-right:10px;
}
.linked_banner {
	float:right;
	border:0px solid black;
}
.linked_banner_link {
	
}
/*
Services
*******************************************/
.services_title_container {
	
	
}
.services_title_first_word {
	float:left;
	font-size:24px;
	margin-left:15px;
}
.services_title_second_word {
	float:left;	
	margin-left:7px;
	font-size:24px;
}
.services_title_link {
	
}
.services_text {
	padding-bottom:15px;
}
.services_text li {
	list-style-type:none;
}
Taxtips
*******************************************/
.taxtips_container {
	
}
.taxtips_title_container {
	
}
.taxtips_title_first_word {
	float:left;
	font-size:24px;
	margin-left:15px;
}
.taxtips_title_second_word {
	float:left;	
	margin-left:7px;
	font-size:24px;
}
.taxtips_title_text {
}
.taxtips_content {
	margin:15px 15px 25px 15px;
}
.taxtip {
	
}
.taxtip_name {
	margin:5px 0 10px 5px;	
}
.taxtip_intro {
	margin:5px 0 10px 5px;
}
.taxtip_more {
	font-size:10px;
	margin:2px 0 9px 0;
	text-align:right;
	
}
/*
Free Consultation
*******************************************/
.free_consultion {
}
.free_consultion_title_container h2 {
	margin-top:10px;
	margin-left:-10px;
	height:25px;
}
.free_consultion_title_text {

}
.free_consultion_title_first_word {
	float:left;
	width:42px;
	font-weight:bold;
	margin-top:2px;
	font-size:16px;
	margin-left:5px;
	text-transform:uppercase;
}
.free_consultion_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:16px;
	text-transform:uppercase;
}
.free_consultion_text {
	padding:3px 5px 3px 5px;
	font-weight:bold;
	margin:0 -10px;
	text-align:left;

}
.free_consultion_form {
	position:relative;
	padding:0 5px;
	height:20px;
	margin-left:10px;
}
.free_consultion_form_field {
	position:absolute;
	top:7px;
	left:0px;
}
.free_consultion_form_field input {
	width:95px;
}
.free_consultion_form_submit {
	position:absolute;
	top:7px;
	left:110px;
}
.free_consultion_form_submit input {
	border: 0px solid black;
	width:50px;
	background: transparent url(images/layouts/lay5/consultation_2.gif) no-repeat 0px 2px;
	color:#FFF;
}
/*
FTP Login
*******************************************/
.ftp_login {
	margin-bottom:10px;
}
.ftp_login_title_container {
	
	
}
.ftp_login_title_text {
	
}
.ftp_login_title_first_word {
	float:left;
	font-size:20px;
}
.ftp_login_title_second_word {
	float:left;
	margin-left:7px;
	font-size:20px;
}
.ftp_login_text {
	margin: 0 0 4px 0;
	font-size:10px;
}
.ftp_login_form {
	
}
.ftp_login_username {
	height:21px;
}
.ftp_login_username_title {
	font-size:12px;
	float:left;
	width:70px;
	margin-left:0px;
}
.ftp_login_username_field {
	float:left;
	width:105px;
}
.ftp_login_username_field input{
	width:105px;
}
.ftp_login_pass {
	
}
.ftp_login_pass_title {
	font-size:12px;
	float:left;
	width:70px;
	margin-left:0px;
	clear:both;
}
.ftp_login_pass_field {
	float:left;
	width:105px;	
}
.ftp_login_pass_field input {
	width:105px;	
}
.ftp_login_submit {
	clear:both;
	padding-top:4px;
	padding-right:10px;
	text-align:right;
}
.ftp_login_submit input {
}
/*
Industries
*******************************************/
.industries_served {
	position:relative;
}
.industries_served_title_container {
	position:absolute;
	top:-30px;
	left:0px;
	z-index:99;
	
}
.industries_served_title_text {
	height:25px;
}
.industries_served_title_container h2 a, .industries_served_title_first_word a, .industries_served_title_second_word a {
	text-decoration:none;
}
.industries_served_title_first_word {
	float:left;
	width:90px;
	font-weight:bold;
	margin-top:2px;
	font-size:16px;
	margin-left:0px;
	text-decoration:none;
}
.industries_served_title_second_word {
	float:left;
	width:50px;
	margin-top:2px;
	font-weight:bold;
	font-size:16px;
	text-decoration:none;
}

.industries_served_text {
	padding-bottom:0px;
	margin-top:-5px;
	
}
.industries_served_text ul li {
	margin-left:25px;
}
/*
Industries
*******************************************/
.toolbox {
	
}
.toolbox_title {
	width:100%;
	margin-left:0px;

}
.toolbox_title_first_word {
	float:left;
	width:38px;
	font-weight:bold;
	margin-top:2px;
	font-size:16px;
	margin-left:10px;
}
.toolbox_title_second_word {
	float:left;
	width:100px;
	margin-top:2px;
	font-weight:bold;
	font-size:16px;
}
.toolbox_title_items {
	margin-left:37px;
	clear:both;
}
.toolbox_items li {
	list-style-type:none;
}
table#tools td a, table#tools td a:link, table#tools td a:active, table#tools td a:visited {
 padding-left:13px;
 text-decoration:none;}
/*
Web Page
*******************************************/
.web_page {
	
}
/*
Breadcrumbs
*******************************************/
#breadcrumbs {
	
}
/*
Contact Info
*******************************************/
.contact_info {

}
.contact_info_title {

}
.contact_info_text {

}
.contant_info_title_first_word {
	float:left;
}
.contant_info_title_second_word {
	float:left;
	margin-left:7px;
}
.contact_info_office {

}
.contact_info_office_name {

}
.contact_info_office_info {

}
#contact_info_office1 {

}
#contact_info_office2 {

}
#contact_info_office3 {

}
#contact_info_office4 {

}
/*
Misc
*******************************************/
strong {
	font-weight:bold;
}

p {
	padding:5px 0;
}
#seo {
	margin-top:200px;
}
ul {
	margin:4px 0;
	padding-left:0px;
}

li {
	margin-left:40px;
	margin-top:2px;
	margin-bottom:2px;
	list-style:disc;
}

.nounderline,.nounderline a, .nounderline a:link, .nounderline a:active, .nounderline a:visited {
	text-decoration: none;
}

.header {
	font-size:14px;
	font-weight:bold;
	padding:5px 0 15px 0;
}

.label {
    font-size:12px;
}
.input {
	padding:2px;
}
.clear {
	clear:both;
}

h3 {
	margin-top:22px;
}
.resourcefix {
	font-size:12px;
	border:0px solid black;
}

.resourcestrick {
	font-size:12px;
}
.lay9fix {
	font-size:12px;
}
h2 a {
	text-decoration:none;
}





#new_main_image {
	border-top: 5px solid #ECECEC;
	border-bottom: 5px solid #ECECEC;
	margin:0px 0 10px 0px;
}
.free_consultion_text {
	background:#194775;
}
#footer {
	text-align:center;
	padding:0 0 5px 0;
}




.toolbox_title_first_word {
	color:#003366;
}	
.industries_served_title_first_word {
	color:#003366;	
}
.services_title_first_word { 
	color:#003366;	
}
.taxtips_title_first_word {
	color:#003366;	
}
#bottom_content {
	text-align:center;
	background:#003366;
	font-size:10px;
	padding:10px;
}



.taxtips_title_second_word {
	color:#FF6600;
}
.services_title_second_word {
	color:#FF6600;
}
.industries_served_title_second_word {
	color:#FF6600;
}
.toolbox_title_second_word {
	color:#FF6600;
}
.free_consultion_title_first_word {
	color:#FFF;
}
.taxtip_more a, .taxtip_more a:link, .taxtip_more a:active, .taxtip_more a:visited {
	color:#FF6600;
}


.free_consultion_title_first_word {
	color:#FFF;
}
.free_consultion_title_second_word {
	color:#FF6600;
}
#bottom_content, #bottom_content a {
	color:#FFF;	
}
blockquote {
	margin-left:20px;
	margin-bottom:10px;
}
em {
	font-style: italic;
}
#contactpagetable {
	margin:10px 0 0 15px;
}
table#service-form td#services ul li, table#page-data td#content table ul li {
	list-style-type:none;
}