#translation-header .translation-menu{position:relative}#translation-header .translate-button{border:0;background-image:url(/images/icons/globe-icon-svg.svg),url(/images/icons/arrow-down-svg.svg);background-repeat:no-repeat;background-size:15px 15px,12px 12px;background-position:left 1rem center,right 1rem center;background-color:transparent;text-align:left;padding:.75rem 2.5rem;display:flex;transition:.5s;font-size:1rem;color:#154973}html[dir='rtl'] #translation-header .translate-button{background-position:right 1rem center,left 1rem center}#translation-header .translate-button:hover,#translation-header .translate-button.active{background-color:#ededed}#translation-header .translate-button.active{background-image:url(/images/icons/globe-icon-svg.svg),url(/images/icons/arrow-up-svg.svg);background-color:#ededed}#translation-header .translate-langs{position:absolute;background-color:#ededed;z-index:100;display:none;right:0}#translation-header .language-links{list-style-type:none;margin:0;padding:.5rem 1rem}#translation-header .language-links a{color:#154973;text-decoration:none;padding:.5rem .25rem;display:block;font-size:1rem}#translation-header .language-links a:hover{text-decoration:underline}#translation-header .disclaimer-overlay{position:fixed;width:100%;height:100%;top:0;left:0;right:0;bottom:0;background-color:rgba(0,0,0,0.8);z-index:100;display:none}#translation-header .disclaimer-overlay.show{display:block}#translation-header .disclaimer{position:fixed;width:40rem;max-width:90%;box-sizing:border-box;margin:auto;background-color:#ededed;z-index:101;padding:2rem;top:50%;transform:translate(-50%,-50%);left:50%;max-height:90%;overflow:auto;font-size:1rem}#translation-header .disclaimer p:first-child{margin-top:0}#translation-header .continue{margin-bottom:0;margin-top:2rem;text-align:center}#translation-header .close{position:absolute;top:1.5rem;right:2rem;width:1.5rem;height:1.5rem;text-indent:-9999px}#translation-header .disclaimer[dir='rtl'] .close{right:auto;left:1.5rem}#translation-header .disclaimer .close:before,#translation-header .disclaimer .close:after{position:absolute;left:1rem;content:' ';height:1.5rem;width:2px;background-color:#333}#translation-header .disclaimer .close:before{transform:rotate(45deg)}#translation-header .disclaimer .close:after{transform:rotate(-45deg)}body[class*='smartling'] #gnav .gnav-search-toggle,body[class*='smartling'] #gnav-search-toggle{display:none}body[class*='smartling'] #tax-content .help-search{display:none}html[dir='rtl'] #gnav .gnav-menu-toggle .gnav-menu-icon,html[dir='rtl'] #leftnav .leftnav-menu-toggle .leftnav-menu-icon{transform:translateX(50%);left:-50%}html[dir='rtl'] #gnav-menu .gnav-side-menu-toggle-wrap{right:auto;left:0}html[dir='rtl'] #gnav-menu .gnav-menu-main>li>a[href="#"]{background-position:left 1.25rem center}html[dir='rtl'] #gnav .gnav-sa-controls{margin-right:auto;margin-left:initial}html[dir='rtl'] #leftnav ul li a{background-position:center left 1rem}html[dir='rtl'] #tax-footer .gfooter-social-menu ul li a{padding-left:0;background-position:right center !important;padding-right:2rem}html[dir='rtl'] #gnav-menu .gnav-menu-main li ul li a{text-align:initial}html[dir='rtl'] table caption{text-align:initial}html[dir='rtl'] #tax-content table td{text-align:initial}html[dir='rtl'] #tax-content table th{text-align:initial}html[dir='rtl'] #tax-content .external-link:after{content:'\2b66 ';padding-left:0;padding-right:.25rem}html[dir='rtl'] #tax-content a[href^="#"]:after{padding-left:0;padding-right:.25rem}html[dir='rtl'] #tax-content .newItem:after{margin-right:.5rem;margin-left:0}html[dir='rtl'] #tax-container .pretitle-content .tax-alert,html[dir='rtl'] #tax-container .tax-alert-snap .tax-alert,html[dir='rtl'] #tax.tax-nopadding .page-message .tax-alert{padding-right:4rem;padding-left:0}html[dir='rtl'] #tax-container .tax-alert{padding:.5rem 3.5rem 1rem 1rem}html[dir='rtl'] #tax-container .tax-alert:before{right:1.25em !important;left:auto !important}html[dir='rtl'] #tax-container .tax-alert.collapse>h2>a{padding:1rem 0 1rem 2rem}html[dir='rtl'] #tax-container .pretitle-content .tax-alert.collapse>h2>a:after,html[dir='rtl'] #tax-container .tax-alert-snap .tax-alert.collapse>h2>a:after,html[dir='rtl'] #tax.tax-nopadding .page-message .tax-alert.collapse>h2>a:after{right:auto;left:1rem}html[dir='rtl'] #tax-container .tax-alert.collapse>h2>a:after{right:auto;left:0}html[dir='rtl'] #tax-container .tax-alert .alert-expanded-content{padding:0 0 1rem 2rem}html[dir='rtl'] #tax-content .subscribe-form{text-align:initial}html[dir='rtl'] #tax-content .subscribe-form h2:before{margin:.1rem 0 0 .75rem}html[dir='rtl'] #tax-content .arrowlist{padding:.5rem 1.5rem .5rem .5rem}html[dir='rtl'] #tax-content .arrowlist li:before{right:-1em;left:auto;content:'\2B9C';font-size:.9rem}html[dir='rtl'] #tax-container .card-columns .card-link a:before{padding-right:0;padding-left:r1em;content:'\2B9C'}html[dir='rtl'] #tax-content .news-featured .tax-cols{text-align:initial}html[dir='rtl'] #tax-content .expand-content .expand-link{text-align:initial;padding:1rem 1rem 1rem 2.5rem}html[dir='rtl'] #tax-content .expand-content .expand-link:after{right:auto;left:1rem}html[dir='rtl'] #tax-content .hero-columns img{transform:scaleX(-1)}html[dir='rtl'] #tax-content h2.multi-header{margin-right:0;text-align:right}body[class*='smartling'] .breadcrumbs{display:none}@media only screen and (min-width:48em){html[dir='rtl'] #tax-footer .gfooter-menu-col ul{margin-left:1rem;margin-right:0}html[dir='rtl'] #tax-content .news-columns .tax-cols{border-left:1px solid #888;border-right:0}html[dir='rtl'] #tax-content .news-columns .tax-cols:last-child{border-left:0}html[dir='rtl'] #tax-content .news-featured .tax-cols{border-left:0}}@media only screen and (min-width:64em){html[dir='rtl'] #translation-header .translate-button{background-position:right 2rem center,left 2rem center}#tax-container .tax-alert.collapse>h2>a:after{right:1rem}body[class*='smartling'] #gnav-menu .gnav-menu-main{flex-wrap:wrap;margin-right:3rem}body[class*='smartling'] #gnav-menu .gnav-menu-main{margin-right:12rem}html[dir='rtl'] #gnav-menu .gnav-menu-main{margin-right:1.5rem;margin-left:12rem}body[class*='smartling'] #gnav-menu .gnav-menu-main li ul{width:15rem}#gnav-menu .gnav-menu-main li{right:initial !important}html[dir='rtl'] #gnav-menu .gnav-menu-main>li>a[href="#"]{padding:.75rem .5rem .75rem 1.25rem;background-position:left .25rem center}html[dir='rtl'] #gnav .gnav-heading{margin-right:2rem;margin-left:0}html[dir='rtl'] #gnav .gnav-sa-controls{right:auto !important;left:2rem}html[dir='rtl'] #gnav-menu .gnav-side-menu-toggle-wrap{right:auto;left:0}html[dir='rtl'] #leftnav .leftnav-menu-toggle-wrap{border-left:1px solid #ddd;border-right:0;padding-right:0;padding-left:2rem}html[dir='rtl'] #leftnav ul li a{padding-left:2rem;padding-right:0}html[dir='rtl'] #tax-content .news-featured .tax-cols{padding:3rem 5rem 3rem 25rem}html[dir='rtl'] #tax-content .news-featured .tax-cols .button{left:5rem;right:auto}html[dir='rtl'] #tax-content .forms-year-select li,html[dir='rtl'] #tax-content .tax-list-select li{border-left:1px solid #ccc;border-right:0}html[dir='rtl'] #tax-content .forms-year-select li:last-child,html[dir='rtl'] #tax-content .tax-list-select li:last-child{border-left:0}}@media only screen and (min-width:80em){body[class*='smartling'] #gnav .gnav-heading .gnav-side-menu-toggle,body[class*='smartling'] #gnav .gnav-heading .gnav-search-toggle{display:none}body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{display:block;background-color:transparent}body[class*='smartling'] #gnav-menu .gnav-menu-main{margin-left:1rem}html[dir='rtl'] #gnav-menu .gnav-menu-main>li>a[href="#"]{padding:.75rem 1rem .75rem 1.5rem;background-position:left .5rem center}body[class*='smartling'] #gnav-menu .gnav-side-menu-toggle-wrap{top:1.25rem;right:2rem;bottom:auto}body[class*='smartling'] #gnav-menu .gnav-menu-side{display:flex;width:auto}body[class*='smartling'] #gnav-menu .gnav-menu-side li{margin-left:.5rem;padding-left:.5rem}body[class*='smartling'] #gnav-menu .gnav-menu-side li a{border-bottom:0;display:inline;height:auto;line-height:normal;padding:0}body[class*='smartling'] #gnav-menu .gnav-menu-side li:last-child{border-left:1px solid #aaa}html[dir='rtl'] #gnav-menu .gnav-side-menu-toggle-wrap{right:auto;left:2rem}html[dir='rtl'] #gnav-menu .gnav-menu-side li:first-child{border-left:1px solid #aaa}html[dir='rtl'] #gnav-menu .gnav-menu-side li:last-child{border-left:0}}@media only screen and (min-width:100rem){html[dir='rtl'] #gnav-menu .gnav-menu-main>li>a[href="#"]{padding-left:1.75rem;background-position:left .75rem center}}@media only screen and (min-width:120rem){html[dir='rtl'] #gnav-menu .gnav-menu-main>li>a[href="#"]{padding:.75rem 1rem .75rem 2.5rem;background-position:left 1.5rem center}}@media only screen and (max-width:63.99em){html[dir='rtl'] #tax-content .stacked td{padding-right:50%;padding-left:0}html[dir='rtl'] #tax-content .stacked td:before{right:.5rem;left:auto}}