body{
font-family:arial;
margin:0px;
background: url('../images/body-bg.jpg') repeat-x top center;
}

img{
border:0px;
}

#wrapper{
background: url('../images/bg.jpg') no-repeat top center;
}

h2{
font-size:100%;
color:#494949;
}

.red{
color:#761317;
}

.small-text{
font-size:70% !important;
}

#container, #inner-footer-content{
margin:0px auto;
width:981px;
position:relative;
}

#container{
padding-bottom:70px;
}

#top{
height:117px;
}

#top img{
padding-top:25px;
}

.top-text{
float:right; 
width:430px; 
font-size:125%; 
margin-top:20px;
color:#38193d;
}

.top-text a{
	color: #000;
	text-decoration: none;
}

.top-text a:hover {
	text-decoration: underline;
}

#header{
height:175px;
padding:80px 0px 0px 15px;
margin-left:1px;
width:981px;
}

#header h1{
color:#fb9d00;
font-size:230%;
margin:25px 0px 0px;
padding-top:10px;
font-weight:normal;

}

#header h2{
color:#fff;
font-size:100%;
margin-top:5px;
}

#header.establish-plan{
background:url('../images/header-establish-plan.jpg') no-repeat;
}

#header.income{
background:url('../images/header-income.jpg') no-repeat;
}

#header.liquidity{
background:url('../images/header-access.jpg') no-repeat;
}

#header.healthcare{
background:url('../images/header-health-care.jpg') no-repeat;
}

#header.legacy{
background:url('../images/header-legacy.jpg') no-repeat;
}

#header.contact-us{
background:url('../images/header-health-care.jpg') no-repeat;
}

#content{
background-color:#fff;
width:980px;
margin-left:2px;
}


#left-nav{
width:250px;
margin-left:25px;
float:left;
padding-bottom:30px;
}

#top-left-nav{
background:url('../images/top-left-nav-bg.jpg') no-repeat;
height:196px;
}

#top-left-nav ul{
padding:25px 0px 0px;
margin:10px 0 10px 17px;
list-style:none;
}


#top-left-nav ul li{
padding:5px 0px 5px 20px;
font-size:90%;
}

#top-left-nav ul li.selected{
font-weight:bold;
background:url('../images/inner-left-nav-arrow.gif') no-repeat left center;
}

#top-left-nav a{
color:#38193d;
text-decoration:none;
}

#bottom-left-nav{
padding:14px;
width:218px;
margin-top:70px;
position:relative;
background-color:#f6f6f6;
border-left:1px solid #e7e7e7;
border-right:1px solid #e7e7e7;
}

#nav-content{
margin-left:-3px;
}

#nav-content #nav-header{
background-color:#fff;
width:219px;
border:1px solid #efefef;
padding:2px 0px;
}

#nav-content #nav-header h2{
color:#000;
margin:2px 0px 2px 15px;
font-size:90%;
}

.left-rounded-top{
position:absolute;
 top:0px;
 left:-1px;
}

.left-rounded-bottom{
position:absolute; bottom:0px; left:-1px;
}

#right-content{
width:580px;
float:left;
margin-left:25px;
}

#right-content h2{
font-size:180%;

}

#right-content h3{
font-size:115%;
color:#761317;
}

#right-content p, #right-content li{
font-size:95%;
color:#696969;
}

#bottom-left-nav #nav-content{
border:1px solid #e2e2e2;
width:221px;
}

#bottom-left-nav #nav-content ul{
padding:0px;
list-style:none;
margin:5px 0px 0px 0px;
}

#bottom-left-nav #nav-content ul li{
padding:5px 5px 5px 15px;
font-size:80%;
background:url('../images/inner-left-nav-arrow-sm.gif') no-repeat left center;
margin-left:10px;
}

#bottom-left-nav #nav-content ul li a{
text-decoration:none;
color:#655c66;
}

#footer p{
font-size:70%;
color:#c3c3c3;
margin:30px 15px;
}

#inner-footer {
	position: relative;
	margin-top: -50px; /* negative value of footer height */
	height: 50px;
	clear:both;
	background-color:#a6a6a6;
	color:#fff;
	}

#inner-footer-content p{
font-size:70%;
padding-top:15px;
}
	
/**Top Navigation**/

#top-nav{
height:35px;
width:694px;
background: url('../images/sprite-nav.jpg') no-repeat top center;
overflow:hidden;
position:absolute;
top:82px;
right:20px;
}

#top-nav ul{
margin-left:288px;
}

#top-nav li {
	position: absolute;
	top: 0px;
	list-style-type: none;
	height: 35px;;
}

#top-nav a {
	padding: 50px 0 0 0;
	overflow: hidden;
	height: 0px !important;
}

#top-nav li, #top-nav a {
	display: block;
}

#nav-home {
	left: -1px;
	width: 77px;
}

#nav-establish-plan{
	left: 77px;
	width: 140px;
}

#nav-income{
	left: 218px;
	width: 76px;
}

#nav-liquidity{
	left: 294px;
	width: 88px;}

#nav-health-care{
	left: 382px;
	width: 111px;}

#nav-legacy{
	left: 493px;
	width: 89px;}

#nav-contact-us{
	left:582px;
	width:112px;}


#top ul li a:hover, #top ul li a.selected{
	background-image:url(../images/sprite-nav.jpg);
	background-repeat:no-repeat;
}

#nav-home a:hover, #nav-home a.selected{
	background-position:0 -43px;
}

#nav-establish-plan a:hover, #nav-establish-plan a.selected{
	background-position:-78px -43px;
}

#nav-income a:hover, #nav-income a.selected{
	background-position:-219px -43px;
}

#nav-liquidity a:hover, #nav-liquidity a.selected{
	background-position:-295px -43px;
}

#nav-health-care a:hover, #nav-health-care a.selected{
	background-position:-383px -43px;
}

#nav-legacy a:hover, #nav-legacy a.selected{
	background-position:-494px -43px;
}

#nav-contact-us a:hover, #nav-contact-us a.selected{
	background-position:-583px -43px;
}

/**end top navigation**/

/***Home**/
#bottom{
margin:20px auto 0px;
padding:13px 15px 13px 10px;
height:140px;
width:894px;
background: url('../images/bottom-bg.jpg') repeat-x top center;
}

#bottom #left{
float:left;
width:355px;
margin-right:10px;
}

#left-buttons{
width:355px;
height:80px;
}

#left-buttons a{
color:#38193d;
}

#left-buttons span{
font-size:110%;
margin:10px 0px 8px 30px;
display:block;
}


#left-buttons #button1{
background:url('../images/button1.jpg') no-repeat center right;
width:177px;
height:39px;
float:left;
}

#left-buttons #button2{
background:url('../images/button2.jpg') no-repeat center right;
width:177px;
height:39px;
float:left;
}

#left-buttons #button3{
background:url('../images/button3.jpg') no-repeat center right;
width:178px;
height:39px;
float:left;
}

#left-buttons #button4{
background:url('../images/button4.jpg') no-repeat center right;
width:178px;
height:39px;
float:left;
}


#bottom #right{
float:left;
}

#right #right-links{
border:1px solid #e0dfe1;
width:525px;
height:125px;
}

#right-links .link-column{
float:left;
height:125px;
position:relative;
z-index:20;
width:174px;
}

#right-links .link-column.last{
background:none;
}

.link-column ul{
list-style:none;
padding:0px;
margin:0px 0px 0px 10px;
}

.link-column li{
padding-left:10px;
background:url(../images/bullet-sm.jpg) no-repeat left center;
font-size:75%;
margin:4px;
}

.link-column a{
color:#655c66;
text-decoration:none;
}

#right #right-links h2{
color:#38193d;
font-size:90%;
text-align:center;
margin:6px;
}

.link-column #header-left, .link-column #header-middle, .link-column #header-right{
border-top:1px solid #efefef;
border-bottom:1px solid #efefef;
background-color:#fff;
z-index:0;
}

.link-column #header-left{
border-left:1px solid #efefef;
}

.link-column #header-right{
border-right:1px solid #efefef;
}

#flash-content{
margin-left:1px;
}

/**End Home**/
