* {
margin: 0;
padding: 0;
}
body {
	background-color: #9b9596;
    margin-top: 30px;
    padding: 0px;
}
img.arrow {
	padding-right: 8px;
}
	
div#wrapper {
	width: 780px;
	background-color: #ffffff;
	margin-left: auto;
	margin-right: auto;
    padding: 0px;
}
div#header {
    width: 780px;
    background-color: #ffffff;
    height: 108px;
    margin: 0px;
    padding: 0px;
}
div#logo {
	float: left;
	padding-left: 15px;
	padding-top: 11px;
}
div#phone { 
	color: #666666; 
	font-size: 13px; 
	font-family: Arial, tahoma, times; 
	font-weight: bold; 
	text-align: right; 
	margin-top: 55px; 
}
div#contact { 
	color: #666666; 
	float: right; 
	padding-right: 10px; 
	padding-top: 11px; 
	font-size: 11px; 
	font-family: Arial, tahoma, times; 
	text-align: right;
}
div#contact a:link { 
	text-decoration: underline;
}
div#contact a:visited { 
	color: #9E6D3B;
	text-decoration: underline;
}
div#contact a:hover { 
	text-decoration: none;
}
div#nav { 
	color: #ffffff; 
	font-size: 12px; 
	font-family: Arial, tahoma, times; 
	font-weight: bold; 
	background-image: url(../images/image_nav.gif); 
	background-repeat: repeat-x; 
	width: 780px;	
	height: 26px;
	line-height: 26px;
	margin: 0;
	padding: 0;
	vertical-align: middle; 
}
div#cwrap {
	background-color: #ffffff;
	margin: 0;
	padding: 0;
	width: 780px;
	height: 166px;
	clear: both;
}
div#main { 
	text-align: left;
	background-color: #fff;
	width: 534px;
	height: 166px;
	float: left; 
	margin: 0;
	padding: 0;
}
div#estate {
	background-color: #f0f0f0;
	vertical-align:  middle;
	font-size: 18px; 
	font-family: Arial, tahoma, times; 
	color: #666666; 
	font-weight: bold; 
	padding-left: 15px;	
	margin: 4px;
	line-height: 50px;
	height: 50px;
	
}
div#estate a:link {
	text-decoration: none;	
}
div#business {
	background-color: #eaebec; 
	vertical-align: middle;
	font-size: 18px; 
	font-family: Arial, tahoma, times; 
	color: #666666; 
	font-weight: bold;
	margin-bottom: 4px;
	margin-left: 4px;
	margin-right: 4px;
	padding-left: 15px;
	line-height: 50px;
	height: 50px;	
}
div#business a:link {
	text-decoration: none;	
}
div#tax {
	background-color: #e4e4e5; 
	vertical-align: middle;
	font-size: 18px; 
	font-family: Arial, tahoma, times; 
	color: #666666; 
	font-weight: bold;
	margin-bottom: 4px;
	margin-left: 4px;
	margin-right: 4px;
	padding-left: 15px; 
	line-height: 50px;
	height: 50px;		
}
div#tax a:link {
	text-decoration: none;	
}
div#sidecol { 
	background-color: #f0f0f0; 
	width: 218px !important;
	width: 242px;
	height: 158px;
	float: right;	
	display: inline;
	margin-bottom: 4px;
	margin-top: 4px;
	margin-right: 4px;
	padding-left: 12px;
	padding-right: 12px;
}
div#sidecol p { 
	font-size: 12px; 
	line-height: 16px;
	font-family: Arial, tahoma, times; 
	color: #666666; 
	text-align: left;
	margin-top: 8px;
}
div#sidecol p.big { 
	font-size: 13px; 
	line-height: 16px;
	font-family: Arial, tahoma, times; 
	color: #666666; 
	text-align: left;
	margin-top: 8px;
}
div#foot { 
	color: #ffffff;
	font-size: 11px; 
	font-family: Arial, tahoma, times;  
	background-color: #807b7d; 
	background-image: url(../images/image_footer.gif); 
	background-repeat: repeat-x; 
	background-position: 0 top; 
	margin: 0;
	padding-bottom: 10px;
	padding-right: 10px;
	padding-top: 15px;
	text-align: right; 
	position: relative;
	
}
div#bottom {
    background-color: #807b7d;
    width: 780px;
    height: 4px;
    margin: 0px;
    padding: 0px;
}
div#disclaimer {
	color: #ffffff;
	font-size: 11px; 
	font-family: Arial, tahoma, times;
	margin: 0;
	padding-top: 5px;
	text-align: center;
}
div#disclaimer a:link {
	color: #ffffff;
	text-decoration: underline;
}
div#disclaimer a:visited {
	color: #ffffff;
	text-decoration: underline;
}
div#disclaimer a:hover {
	color: #ffffff;
	text-decoration: none;
}
div#secondary { 
	background-color: #fff; 
	background-image: url(../images/secondary_bg.gif); 
	background-repeat: repeat; 
	width: 780px; 
	min-height: 100%; 
	height: 100%; 
	margin: 0; 
	padding: 0; 
	clear: both; 
}
div#column1 { 
	width: 152px !important;
	width: 216px;
	height: 100%; 
	float: left; 	 
	padding-right: 32px; 
	padding-left: 32px;
}
div#column1 p { 
	font-size: 11px; 
	line-height: 16px;
	font-family: Arial, tahoma, times; 
	color: #666666; 
	text-align: left;
	margin-top: 8px;
}
div#column2 { 
	width: 452px !important;
	width: 532px;
	text-align: left; 
	background-color: #f0f0f0; 
	height: auto; 
	float: right; 
	margin: 8px;
	padding: 18px 48px; 
}
div#fees {
	text-align: left; 
	background-color: #f0f0f0; 
	height: auto;
	margin: 8px;
	padding: 18px 48px; 
}
div#resources { 
	width: 152px !important;
	width: 216px;
	height: 100%; 
	float: left; 	 
	padding-right: 32px; 
	padding-left: 32px;
}
div#resources p { 
	font-size: 11px; 
	line-height: 16px;
	font-family: Arial, tahoma, times; 
	color: #666666;
}
h1 {
	font-size: 18px; 
	font-family: Arial, tahoma, times; 
	color: #666666; 
	font-weight: bold;
}
p { 
	color: #666; 
	font-size: 12px; 
	font-family: arial, tahoma, times; 
	line-height: 20px;	
	margin-top: 12px;
}
ul { 
	color: #666; 
	list-style-type: disc; 
	font-size: 12px; 
	font-family: Arial, tahoma, times; 
	line-height: 20px; 
	margin-left: 20px; 
	list-style-position: outside; 
}
td { 
}

a:link { 
	color: #666; 
	text-decoration: underline; 
}

a:visited { 
	color: #9e6d3b; 
	text-decoration: underline; 
}

a:hover { 
	text-decoration: none; 
}

a:active { 
	color: #9e6d3b; 
	text-decoration: none; 
}
em {
	font-size: 11px;
	font-family: Arial;
}
.clear {
    clear: both;
    display: block;
    height: 1px;
    overflow: hidden;
    margin: 0;
    padding: 0;
}
.resources {
	font-size: 12px;
	padding: 5px;
	margin: 0;
}
.faqs {
	text-align: left;
	vertical-align: middle;
	padding: 10px;
	margin: 0;
	background-color: #E4E4E5;
	
}