* {margin:0; border:0; padding:0;}
body {background: #fff url(images/background.jpg) repeat-y scroll left;}

img {behavior:url(iepngfix.htc);}

.drop {width:inherit; height:0.5em; display:block; position:relative;}
.boldblue {font-weight:bold; color:#000011;}
.roundtop {width:auto; margin:0 1em; position:relative; display:block;}
.tlr, .tcr, .trr {width:inherit; height:1em; width:1em; display:inline; float:left;}
.tlr {margin:0 0 0 -1em;} .tcr {width:100%;} .trr {float:right; margin:0 -1em 0 0;}
.roundmid {width:auto; border: 0.2em solid #aaa; border-bottom:0; border-top:0; height:1em; position:relative; display:block; background:#ddd; clear:both;}
.roundmid2 {width:auto; border: 0.2em solid #aaa; border-bottom:0; border-top:0; height:1em; position:relative; display:block; background:#fff; clear:both;}
	
#layout {
	font-size:100.01%;
	margin:0 auto;
	min-width:38.75em;
	max-width:67.5em;}

	* html #layout {
		width:48.75em;
		width:expression((document.documentElement.offsetWidth) >(1100/12) * parseInt(document.body.currentStyle.fontSize)?  "67.5em" 
		: ((document.documentElement.offsetWidth) <(640/12) * parseInt(document.body.currentStyle.fontSize)? "38.75em" : "100%"));}

	#header{margin:0.25em 13.25em; height:6em; font: 0.75em/1em arial, helvetica, sans-serif;}
		#logo {width:12em; height:6em; float:left; margin:0 0 0 -12em; display:inline; position:relative;}
		#title {width:24.5em; height:6em; margin:0 auto; display:block;}
		#loginblock {width:12em; height:6em; float:right; margin:0 -12em 0 0; display:inline-block;}
			#login, #loggedin {
				height:5.3334em;
				background: #ddd;
				border: 0.083334em solid #aaa;
				padding:0.083334em;
				position:relative;
				overflow:hidden;}
				#loggedin p{margin-bottom:0.2em;}
					#loggedin b {color:#009; text-shadow: black 1px 2px 3px;}
				#loginform{
					font:bold 0.83334em/0.83334em Arial, Helvetica, sans-serif;
					width:14em;}
					#loginform label {
						display:block;
						width:14em;
						margin-bottom:0.1em;
						text-align:right;
						text-shadow: black 1px 2px 3px;}
						#loginuser, #loginpass {
							width:73%;
							padding:0.1em;
							background: #fff url(images/formbg.jpg) repeat-x scroll top;
							border: 0.1em solid;
							border-color: #00007a #4949fb #7a7afc #0404ab;}
					#loginform .buttonnormal, #loginform .buttonover, #loginform .buttondown {
						font:bold 1em/1.2em Arial, Helvetica, sans-serif;
						text-align:center;
						width:5em;
						border: 0.2em solid;
						border-color:#7a7afc #0404ab #00007a #4949fb;
						background: #c8d5eb url(images/loginbg.jpg) repeat-y scroll left;
						float:right;
						text-shadow: black 1px 2px 3px;}
						#loginform button:hover, #loginform .buttonover {color:#0000FF;}
						#loginform button:active, #loginform .buttondown {color:#0000FF; border-color: #00007a #4949fb #7a7afc #0404ab;}

	#navigation{font: 0.75em/1em arial, helvetica, sans-serif; height:2.5em; margin:0 1.25em; position:relative; z-index:100;}
		#bar{position:absolute; width:100%; left:0; z-index:-600;}
			.barleftcap {width:1em; height:2.5em; float:left; margin:0 0 0 -1em; display:inline; position:relative;}
			.barmid {width:100%; height:2.5em; float:left; display:block;}
			.barrightcap {width:1em; height:2.5em; float:right; margin:0 -1em 0 0; display:inline; position:relative;}
		#menu {margin:0 auto; width:49em; height:2em; position:relative; z-index:500; display:block;}
		#menu * {position:relative; z-index:500; display:block;}
			#menu li{ 
				display:block;
				list-style: none;
				float:left;
				position:relative;
				width:7em;
				z-index:510;}
				#menu ul, #menu ul ul, #menu ul ul ul {position:absolute; z-index:501; border:3px solid red;}
				#menu ul ul, #menu ul ul ul{top:0; left:100%;}
				#menu ul li { position:relative; z-index:501; border:3px solid blue;}
				#menu ul,
				/*
				 #menu li:hover ul ul, #menu ul li:hover ul ul,
				 */
				 #menu li.sfhover ul ul, #menu ul li.sfhover ul ul {display:none; z-index:502;}
				/*
				#menu li:hover ul, #menu ul li:hover ul, #menu ul ul li:hover ul,
				*/
				 #menu li.sfhover ul, #menu ul li.sfhover ul, #menu ul ul li.sfhover ul {display: block; position:absolute; z-index:502;}
				#menu span, #menu a {
					position:relative;
					text-align:center;
					display: block;
					border:0.2em groove;
					border-color: #ccffee #589079 #29493c #7db9a5;
					color: #fff;
					background: #6a81aa url(spanbg.jpg) repeat fixed top;
					text-shadow: black 1px 2px 3px;
					overflow:hidden;
					}
				#menu a{
					font: bold 0.75em/1.33334em arial, helvetica, sans-serif;
					border:0.22223em solid;
					border-color: #7a7afc #0404ab #00007a #4949fb;
					padding: 0.22223em 0.33334em;
					color: #000;
					background: #dde url(anchorbg.jpg) repeat fixed top;
					text-decoration: none;
					text-shadow: black 1px 2px 4px;
					z-index:502;
					border:3px solid darkred;}
				#menu span{text-transform: uppercase; font: bold 1.11111em/1.2em arial, helvetica, sans-serif; position:relative;}
				#menu a:hover span {border-color:#29493c #7db9a5 #ccffee #589079; text-shadow:black -1px 1px 3px;}
				#menu a:hover {color: #a00;	background: #fff; border-color: #00007a #4949fb #7a7afc #0404ab;}
				#menu a:visited {color:#116;} #menu a:visited span {color:#ccf;}
				#menu a.activemenu, #menu a.activemenu span {color:#0000FF;}


	#contentcontainer{
		font: 0.75em/1em arial, helvetica, sans-serif;
		margin:1em 1.25em 2em 1.25em;
		position:relative;
		z-index:0;
		zoom:1;}
		#contenttitle{
			position:relative;
			margin-bottom:-0.2em;
			width:25em;
			display:block;
			height:2em;
			z-index:1;
			zoom:1;}
			#contenttitle h2{
				position:relative;
				top:-0.66667em;
				text-align:center;
				display:block;
				position:relative;
				font: bold 1.25em/1.6em arial, helvetica, sans-serif;}
		#contentblock {
			position:relative;
			padding:0.5em;
			border: 0.2em solid #aaa;
			background:#ddd;
			z-index:0;
			zoom:1;}
			#contentblock h2{margin:2em; font:2em/1em arial, helvetica, sans-serif;}
			#contentblock h3{margin:1em; font:1.6em/1em arial, helvetica, sans-serif;}

		


			#contentmenublock {background:#fff; float:right; position:relative; width:40em; margin-bottom:-0.16667em; z-index:200; height:2em;}
				#contentmenu {position:relative; width:39em; margin:0 auto; z-index:200; top:-0.5em;}
				#contentmenu li{ 
					list-style: none;
					float:right;
					width:auto;
					position:relative;
					z-index:200;}
					#contentmenu ul, #contentmenu ul ul, #contentmenu ul ul ul {position:absolute; z-index:201;}
					#contentmenu ul ul, #contentmenu ul ul ul{top:0; left:100%; z-index:200;}
					#contentmenu ul li {float:none; display:inline;}
					#contentmenu ul, #contentmenu li:hover ul ul, #contentmenu ul li:hover ul ul, #contentmenu li.sfhover2 ul ul, #contentmenu ul li.sfhover2 ul ul {display:none;}
					#contentmenu li:hover ul, #contentmenu ul li:hover ul, #contentmenu ul ul li:hover ul, #contentmenu li.sfhover2 ul, #contentmenu ul li.sfhover2 ul, #contentmenu ul ul li.sfhover2 ul {display: block;}
					#contentmenu a {
						position:relative;
						display: block;
						overflow:hidden;
						font: bold 0.75em/1.33334em arial, helvetica, sans-serif;
						border-left:0.22223em solid #aaa;
						padding: 0.22223em 0.33334em;
						color: #009;
						text-decoration: none;
						z-index:200;
						overflow:visible;}
					#contentmenu a:hover {color: #a00; border-color: #00007a #4949fb #7a7afc #0404ab;}
					#contentmenu a:visited {color:#666666;}	#contentmenu a.activemenu{color:#0000FF;}
		#content{
			display:block;
			background:#fff;
			border:0.16667em solid #aaa;
			clear:both;
			zoom:1;}
			#contentinner {padding:0.5em;}
		
		#helpfor {margin:0 auto; position:relative; display:block;}
			#accountant {width:32%; margin:0.5em 0; float:left; position:relative;}
			#advisor {width:32%; margin:0.5em 0 0.5em 2%; float:left; position:relative;}
			#busowner {width:32%; margin:0.5em 0; float:right; position:relative;}
		
	.contentcenter{margin:0 auto; display: block; position:relative; width:100%;}
	#leftblock{
		width:50%;
		float:left;
		margin-right:-4.75em;
		position:relative;}
		#leftblock #healthcheck{
			margin:0 6.75em 0 2em;}
	#centerblock{}
	#rightblock{
		width:50%;
		float:right;
		margin-left:-4.75em;
		position:relative;}
		#rightblock #mentorhelp{
			margin:0 2em 0 6.75em;}
			
		.smallblock{border:0.16667em solid #aaa; background:#fff; position:relative;}
			.smallblocktitle{font:bold 1em/1em arial, helvetica, sans-serif;
				background: #bbb;
				color:#111;
				padding-left:0.5em;}
			.smallblocktext{margin:0.5em; position:relative;}
		.smallblockgrey{border:0.25em solid #aaa; background:#eee; position:relative;}
			#images {width:9em; float:left; margin:0;}
				#newsletter img{width:9em; height:7em;}
				#guarantees img{width:9em; height:9em;}

	.linkblockblue, .linkblockdarkblue{
		border: 0.16667em solid #aaa;
		background:#ccc;
		margin:0.5em;}
		.linkblockblue img, .linkblockdarkblue img{float:left; height:2.5em; width:2.5em; position:relative;}
		.linkblockblue a, .linkblockdarkblue a{
			font: bold 1em/2.25em arial, helvetica, sans-serif;
			display:block;
			padding-left:0.5em;
			text-decoration:none;
			color:#000;
			border: 0.2em solid #aaa;
			background: #eee;
			overflow:hidden;
			position:relative;}
	.linkblockdarkblue{
			margin:0;
			font: bold 1em/0.5em arial, helvetica, sans-serif;
			float:left;
			display:block;
			background: #000 url(images/m.jpg) repeat-y scroll left;
			border:0.2em solid #aaa;}
	.linkblockdarkblue a{
			font: 1em/1em arial, helvetica, sans-serif;
			border:0.2em solid #aaa;
			background: #ddd;
			color:#000;}
		.linkblockblue a:hover {color:#0000FF;}
		.linkblockdarkblue a:hover {color:#333;}
		.linkblockblue a:active, .linkblockdarkblue a:active {border-color: #00007a #4949fb #7a7afc #0404ab;}
		

		
	#footer{font: 0.75em/1em arial, helvetica, sans-serif; height:2.5em; margin:0 1.25em; position:relative;}
		#menuleftcap {width:1em; height:2.5em; float:left; margin:0 0 0 -1em; display:inline; position:relative;}
		#menumid {width:100%; height:2.5em; float:left; display:block;}
		#menurightcap {width:1em; height:2.5em; float:right; margin:0 -1em 0 0; display:inline; position:relative;}
		#copyright{position:absolute; left:0; color:#fff; font: 0.83334em/2.4em arial, helvetica, sans-serif; text-shadow: black 1px 2px 3px;}
		#raez {position:absolute; right:0; color:#fff; font: 0.83334em/2.4em arial, helvetica, sans-serif; text-shadow: black 1px 2px 3px;}