* {
	margin: 0;
	padding: 0;
}

body {
	font: normal small "Trebuchet MS", Arial, Helvetica, sans-serif;
	color: #7D7D7D;
	background-color: #CFCFCF;	/*background-image: url(images/bg.jpg);
	background-repeat: repeat-x;
	background-position: 0px 0px;
	background-attachment: fixed;*/
}

h1, h2, h3, h4 {
	padding-bottom: 15px;
}

h1 {
	color: #009CA6;
	font-size: 24px;
	font-weight: bold;
}

h2 {
	color: #2F3091;
	font-size: 20px;
	padding-top: 15px;
	font-family: "Times New Roman", Times, serif;
	padding-left: 20px;
}

h3 {
	color: #00A5AD;
	font-weight: bold;
	font-size: 24px;
	font-style: oblique;
}

h4 {
	color: #6E4493;
	font-weight: normal;
	font-size: 30px;
	font-style: normal;
	font-family: Verdana, Arial, Helvetica, sans-serif;
}

h5 {
	font-size: 18px;
	color: #5B3181;
}

p, blockquote, ul, ol {
}

p {
	padding-bottom: 20px;
}

blockquote {
	margin-left: 3em;
}

ul {
	margin-left: 2em;
}

ul li {
	list-style-type:circle;
}

ol {
	margin-left: 3em;
}

ol li {
}

a {
	color: #666666;
	text-decoration: underline;
}

a:hover {
	text-decoration: none;
	color: #333333;
}



.style10 {
	color: #2F3191;
	font-weight: bold;
	padding-left: 12px;
}

.link {
	color: #2F3191;
	font-weight: bold;
	padding-left: 12px;
	text-align: right;
	margin-right: 35px;
	padding-top: 5px;
}

.img-holder {
	height: 173px;
	width: 285px;
	float: right;
	background-image: url(../images/p45.jpg);
	background-repeat: repeat-y;
}

.img-holder2 {
	height: 173px;
	width: 475px;
	float: left;	
}


#services {
	padding-bottom: 15px;
	border: thin solid #2E3091;
	margin-bottom: 20px;
	color: #000000;
	font-size: 14px;
	font-family: Arial, Helvetica, sans-serif;
	width: 328px;
	float: right;
}

.top-text {
	padding-top: 40px;
	padding-right: 40px;
	padding-bottom: 20px;
	padding-left: 40px;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #000000;
	background-image: url(../images/money.jpg);
	background-position: 10px 10px;
	background-repeat: no-repeat;
}



/* Banner*/

#banner {
	width: 760px;
	height: 195px;
	margin-top: 20px;
	margin-right: auto;
	margin-bottom: 0;
	margin-left: auto;
	background-image: url(../images/tax-returns.jpg);
	background-repeat: repeat-y;
	background-position: left bottom;
	border-top-width: 1px;
	border-right-width: 1px;
	border-left-width: 1px;
	border-top-style: solid;
	border-right-style: solid;
	border-bottom-style: none;
	border-left-style: solid;
	border-top-color: #666666;
	border-right-color: #666666;
	border-left-color: #666666;
}

/* Menu */

#menu {
	width: 760px;
	height: 42px;
	background-image: url(../images/nav_02.jpg);
	background-repeat: repeat-x;
	background-position: 50px top;
	margin-top: 10px;
	margin-right: auto;
	margin-bottom: 0;
	margin-left: auto;
}

#menu-bg {
	height: 42px;
	background-image: url(../images/nav_01.jpg);
	background-repeat: no-repeat;
}

#menu-bg2 {
	height: 42px;
	background-image: url(../images/nav_03.jpg);
	background-repeat: no-repeat;
	background-position: right top;
}

#menu ul {
	list-style: none;
	margin-top: 0;
	margin-right: 0;
	margin-bottom: 0;
	margin-left: 2px;
}

#menu li {
	display: inline;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 11px;
}

#menu a {
	display: block;
	float: left;
	text-decoration: none;
	padding-top: 15px;
	padding-right: 10px;
	padding-bottom: 0;
	padding-left: 25px;
	color: #FFFFFF;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 11px;
	font-weight: 900;
	height: 27px;
}

#menu a:hover, #menu .active a {
	color: #FFFFFF;
}

/* Content */

#content {
	width: 700px;
	margin-top: 0;
	margin-right: auto;
	margin-bottom: 0;
	margin-left: auto;
	padding-right: 30px;
	padding-left: 30px;
	background-color: #FFFFFF;
	border-left-width: 1px;
	border-right-style: solid;
	border-left-style: solid;
	border-right-color: #666666;
	border-left-color: #666666;
	border-right-width: 1px;
	background-image: url(../images/coins.jpg);
	background-position: 390px 350px;
	background-repeat: no-repeat;
}

#extra {
}

/* Content > Main */

#main {
	float: right;
	width: 332px;
	text-align: justify;
	color: #666666;
}

#sidebar {
	float: left;
	width: 332px;
}

#sidebar a {
}


/* Footer */


.pre-footer {
	clear: both;
	margin-right: auto;
	margin-bottom: 0;
	margin-left: auto;
	text-align: center;
	background-color: #FFFFFF;
	height: 90px;
	float: none;
	width: 707px;
	padding-left: 53px;
	border-right-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-left-style: solid;
	border-right-color: #666666;
	border-left-color: #666666;
	padding-top: 10px;
}

#prefooter-text {
	float: left;
	width: 330px;
	background-color: #D0E3B5;
	height: 53px;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #000000;
	padding-top: 15px;
	text-align: left;
	padding-left: 10px;
}


#footer-logos {
	background-color: #D0E3B5;
	height: 66px;
	float: left;
	width: 190px;
	padding: 1px;
}

#footer {
	clear: both;
	width: 760px;
	margin-top: 0;
	margin-right: auto;
	margin-bottom: 40;
	margin-left: auto;
	padding-top: 20px;
	padding-right: 0px;
	padding-bottom: 20px;
	text-align: center;
	background-color: #FFFFFF;
	color: #666666;
	font-weight: normal;
	border-top-width: thin;
	border-top-style: solid;
	border-top-color: #2E3582;
	border-right-width: 1px;
	border-bottom-width: 1px;
	border-left-width: 1px;
	border-right-style: solid;
	border-bottom-style: solid;
	border-left-style: solid;
	border-right-color: #666666;
	border-bottom-color: #666666;
	border-left-color: #666666;
}

#footer p {
	margin: 0;
	font-size: x-small;
}

.footer-logo {
	width: 110px;
	float: left;
	padding-top: 9px;
}

/* Footer > Legal */

#legal {
}

/* Footer > Links */

#links {
}