[data-theme=qties-ebm]{--qt-color-bg:#f3f3f3;--qt-color-surface:#ffffff;--qt-color-text:#030303;--qt-color-text-muted:#999f99;--qt-color-heading:#030303;--qt-color-link:#234558;--qt-color-border:#e1e1e1;--qt-color-outline:#7fafd0;--qt-color-success:#98ae55;--qt-color-danger:#c53030;--qt-font-serif:"Times New Roman",Times,ui-serif,Georgia,serif;--qt-font-sans:Arial,Helvetica,ui-sans-serif,system-ui,sans-serif;--qt-font-size-100:14px;--qt-font-size-300:18px;--qt-font-size-500:24px;--qt-space-5:24px;--qt-space-6:32px;--qt-gradient-brand:linear-gradient(135deg,rgba(51,79,96,0.18),rgba(85,106,119,0.16),rgba(152,174,85,0.2));color:var(--qt-color-text);font-family:var(--qt-font-sans)}:root{--req-bg:#f6f4ef;--req-surface:#ffffff;--req-ink:#1c1b19;--req-muted:#5c574e;--req-line:#d9d3c7;--req-accent:#0b5f4b;--req-accent-ink:#ffffff;--req-warn:#7a3e00;--req-danger:#8b1e1e;--req-focus:#0b5f4b;--req-ok:#0b5f4b}*{box-sizing:border-box}body{margin:0;font-family:Source Sans\ 3,Segoe UI,sans-serif;color:var(--req-ink);background:radial-gradient(circle at top left,#ebe4d6 0,transparent 45%),linear-gradient(180deg,#f8f5ee 0,var(--req-bg) 100%);min-height:100vh}a{color:var(--req-accent)}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--req-focus);outline-offset:2px}.req-shell{max-width:960px;margin:0 auto;padding:1.5rem 1.25rem 3rem}.req-shell--desk{max-width:80rem}.req-shell--desk .req-header{background:var(--qt-gradient-brand);padding:var(--qt-space-5);border:1px solid var(--qt-color-border)}.req-wordmark{display:block;height:2.5rem;width:auto}.req-kicker,.req-lead,.req-ribbon{margin:.35rem 0 0}.req-ribbon{padding:.5rem .75rem;border:1px solid var(--qt-color-border);background:var(--qt-color-surface)}.req-desk h1{font-family:var(--qt-font-serif);font-size:var(--qt-font-size-500);margin-bottom:.35rem}.req-lead{font-size:var(--qt-font-size-300);max-width:40rem}.req-aids{display:grid;grid-gap:.5rem;gap:.5rem;margin:var(--qt-space-5) 0}.req-aids button{justify-self:start;min-height:44px;font:inherit}.req-panels{display:grid;grid-template-columns:1fr;grid-gap:var(--qt-space-5);gap:var(--qt-space-5);margin-top:var(--qt-space-6)}@media (min-width:1000px){.req-panels{grid-template-columns:1fr 1.4fr 1fr}}.req-desk .req-table{font-size:var(--qt-font-size-100)}.req-desk a:focus-visible,.req-desk button:focus-visible,.req-desk summary:focus-visible{outline:3px solid var(--qt-color-outline);outline-offset:2px}.req-header{display:flex;flex-wrap:wrap;gap:1rem;align-items:baseline;justify-content:space-between;margin-bottom:1.5rem;border-bottom:1px solid var(--req-line);padding-bottom:1rem}.req-brand{font-size:1.5rem;font-weight:700;margin:0;letter-spacing:-.02em}.req-nav{display:flex;flex-wrap:wrap;gap:.75rem 1.25rem}.req-nav a{text-decoration:none;font-weight:600}.req-nav a[aria-current=page]{text-decoration:underline;text-underline-offset:.2em}.req-panel{background:var(--req-surface);border:1px solid var(--req-line);padding:1.25rem;margin-bottom:1.25rem}.req-panel h1,.req-panel h2{margin-top:0}.req-muted{color:var(--req-muted)}.req-banner{border-left:4px solid var(--req-ok);padding:.75rem 1rem;background:#e8f3ef;margin-bottom:1.25rem}.req-banner[data-status=fail]{border-left-color:var(--req-danger);background:#f8eaea}.req-table{width:100%;border-collapse:collapse}.req-table td,.req-table th{text-align:left;padding:.6rem .5rem;border-bottom:1px solid var(--req-line);vertical-align:top}.req-actions{display:flex;flex-wrap:wrap;gap:.75rem;margin:1rem 0}.req-btn{-webkit-appearance:none;-moz-appearance:none;appearance:none;border:1px solid var(--req-accent);background:var(--req-accent);color:var(--req-accent-ink);font:inherit;font-weight:600;padding:.55rem 1rem;cursor:pointer}.req-btn:disabled{opacity:.55;cursor:not-allowed}.req-btn--secondary{background:transparent;color:var(--req-accent)}.req-form{display:grid;grid-gap:1rem;gap:1rem;max-width:36rem}.req-field{display:grid;grid-gap:.35rem;gap:.35rem}.req-field input,.req-field select,.req-field textarea{font:inherit;padding:.5rem .6rem;border:1px solid var(--req-line);background:#fff}.req-checkboxes{display:flex;flex-wrap:wrap;gap:1rem}.req-pre{overflow:auto;background:#1c1b19;color:#f6f4ef;padding:1rem;font-size:.85rem;line-height:1.4}.req-error{color:var(--req-danger);white-space:pre-wrap}.qt-card.cp-alert{border:1px solid var(--req-line);border-left-width:.35rem;border-radius:.35rem;padding:.85rem 1rem;margin:.75rem 0 1rem;background:var(--req-panel-bg,#fff)}.cp-alert[data-severity=warning]{border-left-color:#b45309}.cp-alert[data-severity=error]{border-left-color:var(--req-danger)}.cp-alert[data-severity=info]{border-left-color:#2563eb}.cp-alert__headline{margin:0 0 .35rem;font-weight:600}.cp-alert__severity{font-weight:700}.cp-alert__body{margin:0 0 .5rem}.cp-alert__action{margin:.35rem 0 0}.cp-alert__trace{margin:.5rem 0 0;font-size:.85rem}.req-teaser{font-size:1.1rem;font-weight:600;margin:.5rem 0 0}.req-gate{display:flex;gap:.75rem;padding:.35rem 0;border-bottom:1px solid var(--req-line)}.req-gate[data-status=pass] .req-gate-status{color:var(--req-ok);font-weight:700}.req-gate[data-status=fail] .req-gate-status{color:var(--req-danger);font-weight:700}.req-gate[data-status=skipped] .req-gate-status,.site-footer{color:var(--req-muted)}.site-footer{border-top:1px solid var(--req-line);margin-top:2rem;padding:2rem 1.25rem 3rem}.site-footer__inner{max-width:960px;margin:0 auto}.site-footer__brand{display:flex;flex-direction:column;gap:.25rem}.site-footer__slogan{font-family:Times New Roman,Times,ui-serif,Georgia,serif;font-weight:600;letter-spacing:.01em;color:var(--req-muted)}.site-footer__copyright,.site-footer__slogan{margin:0;font-size:.875rem}.site-footer__resources{margin:.75rem 0 0;font-size:.875rem}.site-footer__resources a{color:var(--req-accent,#1a5fb4)}.irs127-resource{max-width:720px;margin:0 auto;padding:2rem 1.25rem 1rem}.irs127-resource__header h1{font-family:Times New Roman,Times,ui-serif,Georgia,serif;font-size:1.75rem;margin:.25rem 0 .75rem}.irs127-resource__eyebrow{margin:0;font-size:.8125rem;text-transform:uppercase;letter-spacing:.04em;color:var(--req-muted)}.irs127-resource__lead{margin:0;color:var(--req-muted);line-height:1.5}.irs127-resource__disclaimer{margin:1.25rem 0;padding:1rem;border:1px solid var(--req-line);border-radius:6px;background:color-mix(in srgb,var(--req-panel-bg,#f8f9fa) 90%,transparent);font-size:.9375rem;line-height:1.5}.irs127-resource__section{margin-bottom:1rem}.irs127-resource__section h2{font-size:1.125rem;margin-top:0}.irs127-resource__links{padding-left:1.25rem}.irs127-resource__meta{font-size:.875rem;color:var(--req-muted)}.hub-search{display:grid;grid-template-columns:repeat(auto-fit,minmax(10rem,1fr));grid-gap:.75rem;gap:.75rem;align-items:end;margin-bottom:1rem}.hub-search label{display:grid;grid-gap:.35rem;gap:.35rem;font-weight:600}.hub-search input,.hub-search select{font:inherit;padding:.5rem .6rem;border:1px solid var(--req-line);background:#fff}.hub-count{font-weight:600}.hub-grid{display:grid;grid-template-columns:1fr;grid-gap:1rem;gap:1rem}@media (min-width:700px){.hub-grid{grid-template-columns:1fr 1fr}}@media (min-width:1000px){.hub-grid{grid-template-columns:1fr 1fr 1fr}}.hub-card{background:var(--req-surface);border:1px solid var(--req-line);padding:1.25rem}.hub-card .qt-card__title{font-family:Times New Roman,Times,ui-serif,Georgia,serif;font-size:1.25rem;margin:.5rem 0}.hub-card .qt-card__meta{color:var(--req-muted);font-size:.9rem}.hub-mark{width:2.5rem;height:2.5rem;margin:0;display:grid;place-items:center;font-weight:700}.hub-mark,.qt-badge{border-radius:6px;background:#ebe4d6}.qt-badge{display:inline-block;padding:.15rem .5rem;font-weight:600}.qt-badge--success{background:#e8f3ef;color:var(--req-ok)}.qt-badge--danger{background:#f8eaea;color:var(--req-danger)}.hub-pages{display:flex;gap:1rem;align-items:center;margin-top:1rem}.ops-home{max-width:64rem;margin:0 auto;padding:1.5rem}.ops-hero{padding:1.5rem;margin-bottom:1.5rem;color:var(--req-ink);background:linear-gradient(135deg,#ebe4d6,#f8f5ee 55%,#e8f3ef);border:1px solid var(--req-line)}.ops-hero h1{font-family:Times New Roman,Times,ui-serif,Georgia,serif;margin:.25rem 0}.ops-health,.ops-lead{margin:.35rem 0}.ops-errors{margin:0 0 1rem;color:var(--req-danger)}.ops-grid{display:grid;grid-template-columns:1fr 1fr;grid-gap:1rem;gap:1rem;list-style:none;padding:0;margin:0 0 1.5rem}@media (min-width:700px){.ops-grid{grid-template-columns:1fr 1fr 1fr}}@media (min-width:1000px){.ops-grid{grid-template-columns:1fr 1fr 1fr 1fr}}.ops-tile{display:grid;grid-gap:.35rem;gap:.35rem;justify-items:start;width:100%;min-height:44px;min-width:44px;padding:1rem;border:1px solid var(--req-line);border-radius:8px;background:var(--req-surface);color:var(--req-ink);font:inherit;text-align:left}.ops-tile[aria-disabled=true]{color:var(--req-muted)}.ops-tile__icon{width:2rem;height:2rem}.ops-tile__label{font-weight:700}.ops-tile__reason{font-size:.9rem}.skip-link{position:absolute;left:.5rem;top:.5rem;transform:translateY(-150%);background:#fff;padding:.4rem .6rem}.skip-link:focus{transform:none}.shell-session,.shell-theme{display:flex;gap:.4rem;align-items:center}