body {
	margin: 0;
	padding: 0;
	font-family: Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #000;
	/*background: url(assets/bg_body.gif) repeat-x #8b9ea2;*/
	background-color: #c2d0d2;
	text-align: center;
}

h1, h2, h3, h4, h5 {
	color: #0d1761;
	margin: 10px 0 6px 0;
}

h1 { font-size: 20px; }
h2 { font-size: 18px; }
h3 { font-size: 15px; }
h5 { font-size: 12px; color: #000; }
p { margin: 0 0 6px 0; }

a:link {
	color: #0c165b;
	text-decoration: underline;
	font-weight: bold;
}

a:visited { color: #757943; }
a:hover { color: #0c405d; }
a:active { color: #757943; }

img {
	border: 0;
	margin: 0;
	padding: 0;
	display: block;
}

#headerwrap {
	background: url(assets/bg_headerwrap.gif) repeat-x transparent;
/*	width:990px; */
	height: 1%;
	position: relative;
	overflow: hidden;
	padding: 0;
	margin: 0;
}
#fileexchange {
	height: 40px;
	margin: 10px 0;
	text-indent: -9000px;
	}
#fileexchange a {display: block;
	width: 185px;
	height: 40px;
	background: url(assets/btn_file.gif) no-repeat;

	}
	
#taxguide {
	height: 140px;
	margin: 10px 0 0 30px;;
	text-indent: -9000px;
	}
#taxguide a {display: block;
	width: 120px;
	height:120px;
	background: url(assets/2011-WTG-button-B.JPG) no-repeat;

	}

#wrapper {
	width: 990px;
	height: 1%;
	position: relative;
	overflow: hidden;
	padding: 0;
	margin: 0 auto;
}

#header {
	width: 990px;
	margin: 0 auto;
	background: url(assets/bg_matrix.jpg) no-repeat 0 0;
	height: 193px;
}


#logo { text-indent: -9000px; 	margin-bottom: 50px; }

#logo {height: 90px;}
#logo a {
	display: block;
	width: 700px;
	height: 70px;

}

/* main nav */
#nav {
	height: 36px;
	width: 990px;
	clear: both;
	float: left;
	overflow: hidden;
	position: relative;
	font-weight: bold;
	padding-top: 12px;
}

#nav ul {
	clear: left;
	float: left;
	list-style: none;
	margin: 0;
	padding: 0;
	position: relative;
	left: 50%;
	text-align: center;
	font-size: 14px;
}

#nav ul li {
	display: block;
	float: left;
	list-style: none;
	margin: 0 25px;
	padding-top: 2px;
	position: relative;
	right: 50%;
}

#nav ul li a {
	display: block;
	margin: 0 0 0 0px;
	padding: 10px 10px 2px 10px;
	color: #fff;
	text-decoration: none;
	line-height: 1.3em;
	font-weight: bold;
}

#nav ul a:hover { color: #c2d0d2; border-bottom: 4px solid #c2d0d2;}


/* end main nav */
#leftcol {
	width: 185px;
	float: left;
	font-family: arial, helvetica;
	font-weight: bold;
	color: #000;
	font-size: 11px;
	padding-top: 0px;
	text-align: center;
}

#leftcol p { margin: 0 0 8px 8px; }
#leftcol .nomargin { margin: 0 0 0 8px; }
#leftcol .numbers { text-align: right; margin: 0 35px 0 0; }
#leftcol h5 {margin: 2px 8px;}
#names a {display: block;
	margin: 5px 8px;
	}
/* left column nav */
#subnavwrapper {
	padding: 5px 0 15px 15px;
	background-color: #4f532d;
	margin-bottom: 10px;
	text-align: left;
}

#subnavwrapper h2 {
	display: block;
	color: #b4b88d;
	padding: 5px 10px;
	margin: 5px 0;
	font-size: 13px;
	background: url(assets/bg_pagetitle.gif) no-repeat 0 bottom;
}

#pagetitle { background: url(assets/bg_pagetitle.gif) no-repeat 0 top; }
#subnav, ul#subnav { width: 170px; }

#subnav, ul#subnav, #subnav li, #subnav ul {
	list-style-type: none;
	margin: 0;
	padding: 0;
}

ul#subnav a {
	display: block;
	padding: 4px 5px 3px 10px;
	text-decoration: none;
	margin: 0;
	font-weight: bold;
	width: 149px;
	zoom: 1;
	color: #fff;
}

ul#subnav .trans {
	/* Mozilla ignores crazy MS image filters, so it will skip the following */
	filter: progid:DXImageTransform.Microsoft.AlphaImageLoader(enabled=true, sizingMethod=scale, src='assets/20p_white.png');
}

/* IE ignores styles with [attributes], so it will skip the following. */
ul#subnav .trans[class] { background-image: url(assets/20p_white.png); }

ul#subnav a:hover {
	background-color: #fff;
	color: #23376a;
}

ul#subnav a:active { color: #fff; }

ul#subnav li {
	margin-bottom: 2px;
	color: #fff;
	padding-left: 6px;
	/*background: url(assets/bg_sublevel.jpg) repeat-y -300px 0;*/
}

/* sub sub Level */
ul#subnav ul {
	padding-top: 0px;
	margin-left: 0px;
}

ul#subnav ul a {
	padding: 1px 3px;
	margin: 0px;
	color: #0c165b;
	display: block;
 
}

ul#subnav ul li {
	zoom: 1;
	color: #fff;
		background: url(assets/bg_subsub.gif) repeat-y #b4b88d;
}

ul#subnav ul a:link { color: #0c165b; }
ul#nav ul a:visited { color: #f2c356; }

ul#subnav ul a:hover {
	color: #fff;
	background: none;
}

ul#subnav ul a:active { color: #fff; }

/* end sub and sub sub nav */
#contentwrap {
	width: 990px;
	height: 1%;
	position: relative;
	overflow: hidden;
	margin: 0;
	background: url(assets/bg_content.gif) repeat-y;
	text-align: left;
}

#content {
	width: 790px;
	float: right;
	padding-top: 25px;
	background: url(assets/bg_matrix.jpg) no-repeat -200px -195px;

}


/* TOOLBOX */
#toolbox { padding-right: 12px; }

.listing {
	clear: both;
	height: 1%;
	overflow: hidden;
	margin-top: 15px;
}

.imageright {
	float: right;
	position: relative;
	margin: 0 0 8px 15px;
}

.imageright img, .imageleft img { border: 3px #c2d0d2 solid; }

.imageleft {
	float: left;
	position: relative;
	margin: 0 15px 8px 0;
}

.imagecaption {
	font-size: 11px;
	font-weight: bold;
	padding: 0px;
	margin: 0px;
	color: #0c405d;
	background-color: #c2d0d2;
}

.imagecaption p { padding: 2px 5px; }
/* END TOOL BOX */

.holeinone {font-size: 10px; font-weight: lighter; line-height: 8px; margin-top: 10px; ; font-family: "Times New Roman", Times, serif}

/* certificate */
.certheader {font-size: 16px; font-weight: bold }
.certtable {border: 4px groove #ffffff }
.label	{font-size: 16px; font-weight: bold }

/* copyright */
#copyright {
	margin: 10px auto;
	width: 990px;
	clear: both;
}

#copyright p {
	padding: 0px;
	margin: 0;
	font-size: 10px;
	color: #47431c;
	text-align: center;
}

#copyright a {
	text-decoration: none;
	font-weight: bold;
	color: #47431c;
}

#copyright a:hover { color: #000; }