/* .............................. */
/* basic */
/* .............................. */
body 	{
	margin: 0;
	background-color: #00539f;
	font-family: Trebuchet MS, Verdana, Arial, sans-serif;
        }


/* .............................. */
/* link stylings */
/* .............................. */

a:link {
	color: #00539f;
	text-decoration: none;
	}

a:visited {
	color: #00539f;
	text-decoration: none;
	}

a:active {
	color: #00539f;
	text-decoration: underline;
	}

a:hover {
	color: #00539f;
	text-decoration: underline;
	}

/* .............................. */
/* main */
/* .............................. */

#container {
	background-color: #00539f;
	line-height: 140%;
        margin-right: auto;
	margin-left: auto;
	text-align: left;
	padding: 0;
	width: 802px;
	border: 30px solid #00539f;
	}

#announcement {
        padding: 10px;
	background-color: #ffff33;
     	width : 782px;
        font-size: 18px; 
        text-align: center;
	}

#top {
	background-color: #fff;
	height: 63px;
     	width : 802px;
	}

span.top_left  {
	float: left;
	}

span.top_right  {
	float: right;
	}

/* .............................. */
/* navigation */
/* .............................. */

#nav {
	margin : 10px 0;
	padding: 0;
	width: 800px;
	border-top: 5px solid #fff;
	border-bottom: 5px solid #fff;
	border-right: 1px solid #fff;
	border-left: 1px solid #fff;
	height: 265px;
	}

span.photo  {
	width: 498px;
	float:left;
	}

span.navlinks {
        width: 179px;
        margin : 8px 40px 0 0;
	text-align: left;
	float: right;
	}

* html span.navlinks {
	vertical-align: middle;
	}

/* .............................. */
/* body */
/* .............................. */

#body   {
	background-image: url(http://www.rothcpa.com/graphics_new/bkgd.gif);
	padding: 15px;
	}

#center {
	background-color: #fff;
	width: 490px;
	}

#center_left {
	background-color: #fff;
	width: 490px;
        float: left;
	}

#center_right {
	background-color: #fff;
	width: 250px;
        float: right;
        margin : 35px 0 0 0;
	}

#center_left_eq {
	background-color: #fff;
	width: 370px;
        float: left;
	}

#center_right_eq {
	background-color: #fff;
	width: 370px;
        float: right;
        margin : 35px 0 0 0;
	}

#blogbody {
	background-color: #fff;
	width: 490px;
        float: left;
	}

#right {
	background-color: #fff;
	float: right;
	width: 230px;
        margin : 0 20px 0 5px;
	}

#sub_center {
	background-color: #fff;
	width: 650px;
	}

/* .............................. */
/* content */
/* .............................. */

.content {
	padding: 0 15px 5px 15px;
	color: #000;
	}

.content p {
	color: #000;
	font-size: 13px;
	font-weight: normal;
	line-height: 150%;
	text-align: left;
	margin: 15px 0;
	}

.content li {
	line-height: 150%;
	}

.content h1 {
	color: #000;
	font-size: 20px;
	text-align: left;
	font-weight: bold;
	margin-bottom: 10px;
	letter-spacing : .1em;	
	}

.content h2 {
	color: #00539f;
	font-size: 17px;
	font-weight: normal;
	text-transform: uppercase;
        margin: 25px 0 0 0;
        padding : 0;
        letter-spacing : .1em;
	}

.content p.posted {
	color: #000;
	font-size: 11px;
	border-top: 1px solid #000;
	text-align: left;
	margin-bottom: 25px;
	line-height: normal;
	padding: 3px 0 3px 0;
	}

.content p.center {
	text-align: center;
        font-size: 13px;
	}

#center li	{
	font-size: 13px;
	color : #000;
	list-style-image: url(http://www.rothcpa.com/graphics_new/bullet.gif);
	}

#center_left_eq li	{
	font-size: 14px;
	color : #000;
	list-style-image: url(http://www.rothcpa.com/graphics_new/bullet.gif);
	line-height: normal;
	}

#center_right_eq li	{
	font-size: 14px;
	color : #000;
	list-style-image: url(http://www.rothcpa.com/graphics_new/bullet.gif);
	line-height: normal;
	}

/* .............................. */
/* main page sidebar */
/* .............................. */

#right h2 {
	color: #00539f;
	font-size: 20px;
	text-align: center;
	font-weight: normal;
	text-transform: uppercase;
        margin: 5px 0 0 0;
        padding : 0;
        letter-spacing : .1em;
	}

.tax_update_blog {
	font-size: 13px;
	margin: 10px 0 0 0;
	border-top: 1px solid #00539f;
	border-right: 5px solid #00539f;
	border-bottom: 1px solid #00539f;
	border-left: 5px solid #00539f;
	padding: 10px;
	}

.tax_update_blog  h3 {
        margin: 0;
        padding: 0 0 5px 0;
	color: #666;
	font-size: 13px;
	text-align: center;
	text-transform: uppercase;
	}

.tax_update_blog p {
	padding: 0 10px;
	}

#right ul  {
        padding: 0 0 0 15px;
	}

#right li  {
        padding: 0;
	font-size: 13px;
        color: #cc3300;
	list-style-image: url(http://www.rothcpa.com/graphics_new/bullet2.gif);
	}

#right h3 {
        margin: 0;
        padding: 0 0 5px 0;
	color: #999;
	font-size: 13px;
	text-align: left;
	text-transform: uppercase;
	}

.tub_content  {
        margin: 0 0 40px 0;
        }

.title  {
        font-size: 13px;
        margin: 0 0 5px 0;
        text-transform: none;
        }

span.read_more  {
        margin: 0 0 5px 0;
        float: right;
        color: #cc3300;
        font-size: x-small;
        }

span.read_more a  {
        color: #cc3300;
        text-decoration: none;
        }

span.read_more a:hover  {
        color: #cc3300;
        text-decoration: underline;
        }


/* .............................. */
/* contact */
/* .............................. */

#contact {
        margin: 10px 0 0 0;
        background-color: #fff;
        padding: 5px 0 7px 0;
	height: 20px;
     	width : 802px;
        text-align: center;
        font-size: small;
	}

/* .............................. */
/* bottom */
/* .............................. */

#bottom {
	height: 20px;
     	width : 802px;
        text-align: center;
	}

span.credits  {
        font-size: x-small;
        color: #fff;
        text-align: center;
        }

span.credits a {
        color: #fff;
        text-decoration: none;
        }

span.credits a:hover {
        color: #fff;
        text-decoration: underline;
        }


/* .............................. */
/* tax update blog */
/* .............................. */

.blog {
        background-color: #fff;
	padding: 0 15px 5px 15px;
	color: #000;
	}

.blog p {
	color: #000;
	font-size: 13px;
	font-weight: normal;
	line-height: 150%;
	text-align: left;
	margin: 15px 0;
	}

.blog blockquote {
        border-left: 3px #ccc solid;
        padding: 0 0 0 8px;
	font-style: italic;
	color: #000;
	font-size: 13px;
	font-weight: normal;
	text-align: left;
	}

.blog li {
	line-height: 150%;
	}

.blog h1 {
	color: #000;
	font-size: 20px;
	text-align: left;
	font-weight: bold;
	margin-bottom: 10px;
	letter-spacing : .1em;	
	}

.blog h2 {
	color: #00539f;
	font-size: 17px;
	font-weight: normal;
	text-transform: uppercase;
        margin: 25px 0 0 0;
        padding : 0;
        letter-spacing : .1em;
	}

.blog h3 {
        margin: 0;
        padding: 0 0 5px 0;
	color: #666;
	font-size: 12px;
	text-align: left;
	}

.blog p.posted {
	color: #000;
	font-size: 11px;
	border-top: 1px solid #000;
	text-align: left;
	margin-bottom: 45px;
	line-height: normal;
	padding: 3px 0 3px 0;
	}

.blog p.center {
	text-align: center;
        font-size: 13px;
	}

.blog p.content-nav {
	text-align: left;
        font-size: 13px;
	margin-bottom: 10px;
	}

.blog li	{
	font-size: 14px;
	color : #000;
	list-style-image: url(http://www.rothcpa.com/graphics_new/bullet.gif);
	line-height: normal;
	}

#comment-data {
	float: left;
	width: 180px;
	padding-right: 15px;
	margin-right: 15px;
	text-align: left;
	border-right: 1px dotted #BBB;
	}

textarea[id="comment-text"] {
	width: 80%;
	}

.commenter-profile img {
	vertical-align: middle;
	border-width: 0;
	}

.subscribe {
	color: #000;
	font-size: 11px;
	text-align: left;
	margin-bottom: 25px;
	line-height: normal;
	padding: 3px 0 3px 0;
	}

.blog p.tags {
	color: #666;
	font-size: 11px;
	text-align: left;
	margin-bottom: 10px;
	line-height: normal;
	padding: 3px 0 3px 0;
	}

/* .............................. */
/* tax guide popups */
/* .............................. */

.taxbody{
        background-color: #fff;
	padding-top:1px;
	padding-left:15px;
	padding-right:15px;
	text-align:justify;
	font-size: 13px;
	font-family: Trebuchet MS, Verdana, Arial, sans-serif;
	color:#000;
	margin-bottom:15px;
	}

h5      {
	color: #00539f;
	font-size: 17px;
	font-weight: normal;
	text-transform: uppercase;
        margin: 25px 0 0 0;
        padding : 0;
        letter-spacing : .1em;
        text-align: center;
	}