/* general styles */

body, h1, h2, h3, h4, h5, h6, p, ol, ul, form, blockquote
{
	padding: 0;
	margin: 0;
}

h1, h2, h3, h4, h5, h6, pre, code
{
	font-size:1em;
}

a
{
	text-decoration:none;
}

a img
{
	border:0;
}

/* general */

body
{
	font-size:small;
	font-family: Tachoma, sans-serif;
}	

/* header */
#header
{
	background:transparent url(../images/header_background.gif) repeat-x;
	width:100%;
	height:204px;
}

#header-content
{
	width: 900px;
	margin:0 auto;
}	

#header-content .tax-services-img
{
	float: left;
	width: 200px;
}

#header-content .suit-img
{
	margin-top:8px;
}

#header-content ul
{
	list-style:none;
	margin: 15px 0 0 220px;
}

#header-content li
{
	display:inline;
	font-family:Arial, Helvetica, sans-serif;
	padding-left: 20px;
}

#header-content li a
{
	color: #000;
}

/* main content */

#main-content
{
	width:900px;
	margin:0 auto;
}

#sidebar
{
	float:left;
	width: 200px;
	background-color: #DBF1FF;
	border-top: 3px solid #fff;
	border-right:1px solid #fff;
	border-bottom:1px solid #fff;
	color: #697F8D;
	font-family:Arial, Helvetica, sans-serif;
	padding-bottom: 10px;
	min-height:176px;
	_height: 176px;
}

#sidebar h1
{
	background: #4BBBFF url(../images/news-header.gif) top right no-repeat;
	min-height: 19px;
	_height: 19px;
	color: #E0F3FF;
	padding-left: 10px;
	
}

#sidebar h2
{
	padding:5px 5px 5px 10px; 
}

#sidebar p
{
	padding:5px 5px 5px 10px; 
}

#sidebar .published-date
{
	font-size: 85%;
}

#sidebar a
{
	color: #697F8D;
	font-weight: bold;
	margin-left:20px;
}

#main
{
	background-color: #F2F2F2;
	margin-left: 201px;
	border-top: 3px solid #fff;
	min-height:186px;
	_height: 186px;
}

#main .notice-book
{
	margin: 20px 10px 10px 50px;
	float:left;
}

#main h1
{
	font-family: "Times New Roman", Times, serif;
	color: #2D7CBD;
	font-size: 24px;
	padding: 10px 0 10px 280px;
}

#main h2
{
	color: #4C92FD;
	padding: 0 0 5px 300px;
}

#main p
{
	color: #697F8D;
	margin-left: 300px;
	line-height: 1.5em;
}

#main li
{
	color: #697F8D;
	margin-left: 300px;
	line-height: 1.5em;
}
#main li li
{
	color: #697F8D;
	margin-left: 0px;
	line-height: 1.5em;
}

#main ul
{
	padding-left:30px;
}

#main .link-more
{	
	display:block;
	margin-left:300px;
	color: #4BBBFF;
	font-weight: bold;
}

/* footer */

#footer
{
	clear:both;
	background-color: #DBF1FF;
	padding:5px 0;
	font-family:Arial, Helvetica, sans-serif;
	font-size: 85%;
	color: #454545;
}

#footer p
{
	text-align: center;
}


#footer p a
{
	text-align: center;
	color: #2D7CBD;
	font-weight:bold;
}


#cyberstudio
{
	margin-top:10px;
}

#cyberstudio p
{
	color: #999EA2;
	text-align: center;
	font-size: 85%;
}