* {
 padding: 0;
 margin: 0;
}

.rotatingimage {
 width: 300px;
 height: 89px;
 position: absolute;
 top: 11px;
 left: 460px;
}

.floatmessage {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 font-weight: normal;
 color: #ffffff;
 position: absolute;
 top: 95px;
 left: 45px;
}


.memberlogin {
 padding: 10px 3px;
}

.memberlogin A {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 14px;
 font-weight: bold;
 color: #333333;
 text-decoration: underline;
}

.memberlogin A:hover {
 color: #ffffff;
}

.toplinks {
 padding: 10px;
}

.toplinks A, .toplinks DIV, .toplinks P {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 font-weight: normal;
 color: #ffffff;
 text-decoration: none;
 }

.toplinks A:hover {
 text-decoration: underline;
}

.footerlinks {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 padding: 10px;
}

.footerlinks DIV, .footerlinks P {
 font-weight: normal;
 color: #000000;
}

.footerlinks A {
 color: #003E7A;
 text-decoration: underline;
}

.searchform {
 padding: 10px 30px;
}

.searchform FORM {
 vertical-align: bottom; 
}

.searchform INPUT, .searchform TEXTAREA {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 text-align: RIGHT;
 border-color: #BCBCBC;
 border-width: 1px;
 color: #000000;
}

.submit {
 font-weight: bold;
 font-size: 10px;
 background-color: #CBB677;
}

.dateSM {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 padding: 10px;
 text-align: LEFT;
 color: #000000;
}

.dateSMh {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 padding-bottom: 10px;
 text-align: LEFT;
 color: #000000;
}

.bodyTEXT, .bodyTEXT TABLE {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
 padding: 10px;
 color: #000000;
}

.bodyTEXT P {
 line-height: 14px;
 margin-bottom: 8px;
}

.bodyTEXT A {
 color: #003E7A;
 text-decoration: underline;
}

.bodyTEXT UL, .bodyTEXT OL {
 line-height: 14px;
 margin-top: 8px;
 margin-bottom: 8px;
 padding-left: 20px;
}

.bodyTEXT LI {
 margin-left: 5px;
}

.bodyTEXT TABLE TD {
 padding: 5px;
}

.bodyTEXT H1 {
 font-size: 16px !important;
}

.bodyTEXT H2 {
 font-size: 12px !important;
 font-weight: bold;
}
.form H2{
 font-size: 14px !important;
 font-weight: bold;
padding: 10px 0 5px 0;
}

.form p{
font-size: 12px !important;
 font-weight: normal;
text-decoration: underline;
padding: 10px 0 5px 0;
}

.FeatureTITLE {
 padding: 5px;
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
 color: #000000;
 background-color: #CBB677;
}

.FeatureTEXT {
 padding: 5px;
 font-family: Arial, Helvetica, sans-serif;
 font-weight: normal;
 font-size: 12px;
 color: #000000;
 background-color: #ECEAE4;
}
.TOClink a{
font: normal normal 10px/10px arial;
font-weight: bold;
text-decoration: none;
color:  #003E7A;
}
.TOClink a:hover{
font: normal normal 10px/10px arial;
font-weight: bold;
text-decoration: underline;
color:  #003E7A;
}

.showrow_off {
 display: none;
}

.blue {
 color: #003E7A;
}

.memberbody A {
 font-family: Arial; Helvetica, sans-serif;
 font-weight: normal;
 color: #003E7A;
 text-decoration: underline;
}
.Menu {
 width: 150px;
}

.menuhide {
 display: none;
}


.Menu2 A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: normal;
 font-size: 12px;
 color: #000000;
 text-decoration: none;
 display: block;
 border-top: 1px solid #858585;
 background-color: #DFECF8;
 padding: 2px 3px;
}

.Menu2 A:hover {
 text-decoration: underline;
}

.Menu2Current A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
 color: #000000;
 text-decoration: none;
 display: block;
 border-top: 1px solid #858585;
 background-color: #DFECF8;
 padding: 2px 3px;
}

.Menu2Current A:hover {
 text-decoration: underline;
}

.Menu3, .Menu3Current {
 display: block;
 padding: 1px 2px 1px 12px;
 background-color: #ffffff;
 background-attachment: fixed;
 background-image: url(/content/files/vscpa/images/menu_bullet_lvl2.gif);
 background-repeat: no-repeat;
 background-position: left top;
}

.Menu3 A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: normal;
 font-size: 12px;
 color: #000000;
 text-decoration: none;
}

.Menu3 A:hover {
 text-decoration: underline;
}

.Menu3Current A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
 color: #000000;
 text-decoration: none;
}

.Menu3Current A:hover {
 text-decoration: underline;
}

.Menu4, .Menu4Current {
 display: block;
 padding: 1px 2px 1px 22px;
 background-color: #ffffff;
 background-attachment: fixed;
 background-image: url(/content/files/vscpa/images/menu_bullet_lvl3.gif);
 background-repeat: no-repeat;
 background-position: left top;
}

.Menu4 A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: normal;
 font-size: 11px;
 color: #7A7A7A;
 text-decoration: none;
}

.Menu4 A:hover {
 text-decoration: underline;
}

.Menu4Current A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 11px;
 color: #7A7A7A;
 text-decoration: none;
}

.Menu4Current A:hover {
 text-decoration: underline;
}

.Menu5, .Menu5Current {
 display: block;
 padding: 1px 2px 1px 32px;
 background-color: #ffffff;
 background-attachment: fixed;
 background-image: url(/content/files/vscpa/images/menu_bullet_lvl4.gif);
 background-repeat: no-repeat;
 background-position: left top;
}

.Menu5 A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: normal;
 font-size: 11px;
 color: #999999;
 text-decoration: none;
}

.Menu5 A:hover {
 text-decoration: underline;
}

.Menu5Current A {
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 11px;
 color: #999999;
 text-decoration: none;
}

.Menu5Current A:hover {
 text-decoration: underline;
}
/* Graphic blue splitter bar */
.splitter
{
 width: 100%;
 height: 5px;
 padding-top: 5px;
 background-color: #003E7A;
}

.splitter_ff
{
 width: 100%;
 height: 5px;
 padding-top: 5px;
 background-color: #009A67;
}

/* News_Interest Headers */

TD#myTEXT
{
  font-family: Arial, Helvetica, sans-serif;
  font-size: 12px;
}

DIV.membersub {
 padding-left: 10px;
 margin-bottom: 10px;
 font-size: 14px;
 font-weight: bold;
 color: #000000;
}

DIV.memberbody {
 left: 0;
 padding: 0 10px;
 margin-bottom: 10px;
}

DIV.memberbody P {
 padding-bottom: 12px;
}

/* Footnote */

TD#fn_contentarea TABLE {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
}

TD#fn_issue DIV {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 font-weight: bold;
 margin-bottom: 10px;
}

.fn_toc_title {
 display: block;
 margin: 5px;
 width: 100%;
 border-bottom: 1px solid #91692B;
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
 font-weight: bold;
}

.fn_toc_list {
 margin-left: 15px;
 margin-right: 5px;
}

TD#fn_title {
 margin: 10px;
 padding: 5px;
 color: #fff;
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
 background-color: #91692B;
}

TD#fn_text {
 margin: 10px;
 padding-top: 5px;
 padding-bottom: 10px;
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
}

TD#fn_text P {
 line-height: 14px;
 margin-bottom: 8px;
}

TD#fn_text UL LI {
 margin-left: 20px;
 padding-bottom: 5px;
}
.advisor_banner {
 font-size: 10px;
 color: #fff;
 padding: 5px;
}

TD#adv_know {
 padding: 5px;
 color: #fff;
}

TD#adv_know H2 {
 font-weight: bold;
 font-size: 14px;
 padding-bottom: 10px;
}

.adv_toc_title {
 display: block;
 margin: 5px;
 width: 100%;
 border-bottom: 1px solid #91692B;
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
 font-weight: bold;
}

.adv_toc_list {
 margin-left: 15px;
 margin-right: 5px;
}

TD#adv_title {
 margin: 10px;
 padding: 5px;
 color: #fff;
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
}

TD#adv_text {
 margin: 10px;
 padding-top: 5px;
 padding-bottom: 10px;
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
}

TD#adv_text P {
 line-height: 14px;
 margin-bottom: 8px;
}

TD#adv_text UL LI {
 margin-left: 20px;
 padding-bottom: 5px;
}

/* E-newsletter */

TD#en_issue DIV {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 font-weight: bold;
 color: #fff;
 padding: 5px;
}

.en_toc_title {
 display: block;
 margin: 5px;
 width: 100%;
 border-bottom: 1px solid #91692B;
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
 font-weight: bold;
}

.en_toc_title_off {
 display: none;
}

.en_toc_list {
 margin-left: 15px;
 margin-right: 5px;
}

.en_toc_list A, .showrow_on A, .disc_rec A {
 color: #003E7A;
 text-decoration: underline;
}

TD#en_title {
 margin: 10px;
 padding: 5px;
 color: #fff;
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
}

TD#en_text {
 margin: 10px;
 padding-top: 5px;
 padding-bottom: 10px;
 font-family: Arial, Helvetica, sans-serif;
 font-size: 12px;
}

TD#en_text P {
 line-height: 14px;
 margin-bottom: 8px;
}

TD#en_text UL LI {
 margin-left: 20px;
 padding-bottom: 5px;
}

TD#enb_issue DIV {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 font-weight: bold;
 color: #000;
 padding: 5px;
}

TD#enb_title {
 margin: 10px;
 padding: 5px;
 color: #000;
 font-family: Arial, Helvetica, sans-serif;
 font-weight: bold;
 font-size: 12px;
}

TABLE#disc_contentarea TD {
 vertical-align: TOP;
}

TABLE#disc_contentarea H2{
 padding: 3px;
 font-size: 14px;
 background-color: #999999;
}

TABLE#disc_contentarea A {
 color: #003E7A;
 text-decoration: underline;
}

.disc_sec_off {
 display: none;
}

DIV.disc_sec {
 margin-bottom: 2px;
}

.disc_sec H3 {
 padding: 3px;
 color: #ffffff;
 font-size: 12px;
 vertical-align: TOP;
 background-color: #6666CC;
}

.disc_sec P {
 font-size: 11px;
 padding: 3px;
}
/* Web Applications -------------------------------------------------------------------- */

.body
{
	padding: 10px;
}
.NoPad
{
	padding: 0px;
}

DIV.buttons
{
	background-color: #ffffff;
	text-align: right;
	padding: 5px;
}
FORM.buttons
{
	text-align: right;
	padding: 5px;
}


.PageTitle
{
	padding-right: 0px;
	margin-top: 0px;
	padding-left: 0px;
	font-weight: bold;
	font-size: 18px;
	margin-bottom: 0px;
	padding-bottom: 10px;
	color: #003e7a;
	padding-top: 10px;
	font-family: Arial, Helvetica, sans-serif;
	text-align: left;
}

.PageTitleSmall
{
	padding-right: 0px;
	margin-top: 0px;
	padding-left: 0px;
	font-weight: bold;
	font-size: 14px;
	margin-bottom: 0px;
	padding-bottom: 10px;
	color: #003e7a;
	padding-top: 10px;
	font-family: Arial, Helvetica, sans-serif;
	text-align: left;
}

.ListApp
{
	list-style-position: outside;
	list-style-type: disc;
	padding:5px;
}

/* Dark Color DFECF8 */

.AccentDark
{
	background-color: #DFECF8;
	padding: 5px;
}

.toplist
{
	font-weight: bold;
	font-size: 10pt;
	background-color: #DFECF8;
	text-align: center;
	padding: 5px;
}

.RecordTitle
{
	font-size: 16px;
	font-weight: bold;
	color: #000000;
	background-color: #DFECF8;
	padding: 5px;
}

.ProfileDetailLabel
{
	padding-right: 3px;
	padding-left: 10px;
	font-weight: bold;
	font-size: 12px;
	padding-bottom: 5px;
	padding-top: 5px;
	background-color: #dfecf8;
	text-align: right;
}

.HistoryLabel
{
	padding-right: 3px;
	padding-left: 10px;
	font-size: 12px;
	padding-bottom: 0px;
	padding-top: 5px;
	background-color: #dfecf8;
	text-align: right;
}

/* Light Color  F4FAFC*/

.AccentLight
{
	background-color: #F4FAFC;
	padding: 5px;
}

.AccentLightTable
{
	background-color: #F4FAFC;
	padding: 5px;
}
.listcells
{
	font-weight: normal;
	font-size: 10pt;
	color: black;
	background-color: #F4FAFC;
	text-align: center;
	padding: 5px;
}

.SearchFormApp
{
	font-size: 12px;
	border-top: 1px solid #CCCCCC;
	border-bottom: 1px solid #CCCCCC;
	background-color: #F4FAFC;
	padding: 5px;
}
.SearchFormApp TD
{
	padding: 5px;
}

/* unique classes */

.SectionHead
{
	font-family: Arial, Helvetica, sans-serif;
	font-weight: bold;
	font-size: 12px;
	color: black;
	padding: 5px;
}

.CourseHead
{
	padding-right: 5px;
	padding-left: 0px;
	font-weight: bold;
	font-size: 12pt;
	padding-bottom: 5px;
	color: #000000;
	padding-top: 5px;
	text-align: left;
}
.CourseLink
{
	font-size: 10pt;
	padding: 5px;
}

Table.Plain, TD.Plain, .Plain
{
	font-family: Arial, Helvetica, sans-serif;
	font-weight: normal;
	font-size: 12px;
	color: black;
	padding: 5px;
}

.PlainStrong
{
	padding-right: 5px;
	padding-left: 5px;
	font-weight: bold;
	font-size: 12px;
	padding-bottom: 5px;
	color: #000000;
	padding-top: 5px;
	font-family: Arial, Helvetica, sans-serif;
}
.PlainPad
{
	
}

.PlainSmaller, .ps
{
	font-weight: normal;
	font-size: 8pt;
	color: black;
	font-family: Arial, Helvetica, sans-serif;
	padding: 5px;
}

.psNoPad
{
	font-weight: normal;
	font-size: 8pt;
	color: black;
	font-family: Arial, Helvetica, sans-serif;
}

.PlainVerySmall
{
	font-weight: bold;
	font-size: 5pt;
}

.PlainRed
{
	font-weight: normal;
	font-size: 10pt;
	color: red;
	font-family: Arial, Helvetica, sans-serif;
	padding: 5px;
}

.MessageHeader
{
	padding-right: 10px;
	padding-left: 10px;
	font-weight: bold;
	font-size: 10pt;
	padding-bottom: 10px;
	color: red;
	line-height: 20pt;
	padding-top: 10px;
	background-color: #ffffdd;
	text-align: center;
}


TD.leftbold, .leftbold
{
	font-weight: bold;
	font-size: 10pt;
	color: black;
	font-family: Arial, Helvetica, sans-serif;
	padding: 5px;
}

.Bio
{
	padding-right: 80px;
	padding-left: 20px;
	padding-bottom: 20px;
	padding-top: 10px;
}

.checkoutTitles
{
	font-weight: normal;
	font-size: 10pt;
	color: black;
	font-family: Arial, helvetica, sans-serif;
	text-align: left;
	padding: 5px;
}



.ProfileDetail
{
	padding-right: 5px;
	padding-left: 5px;
	font-size: 12px;
	padding-bottom: 5px;
	padding-top: 5px;
}

.CommitteeTitle
{
	FONT-WEIGHT: bold;
	FONT-SIZE: 12px;
	padding: 5px;

}

.ResultsContent
{
	font-size: 12px;
	display: block;
	padding-bottom: 5px;
	padding-top: 10px;
	padding-left: 5px;
	border-bottom: 1px solid #DDDDDD
}


/* Directories Classes =============== */



.FirmUpdate
{
	font-size: 12px;
	border-top: 1px solid #CCCCCC;
	border-bottom: 1px solid #CCCCCC;
	background-color: #FFFFDD;
	padding: 5px;
}

.SearchResults
{
	font-size: 12px;
	line-height: 18px;
	display: block;
	padding-bottom: 3px;
	padding-right: 50px;
	padding-left: 5px;
	padding-top: 5px;
	border-bottom: 1px solid #DDDDDD
}
.SearchResultsNew
{
	font-size: 12px;
	padding: 5px;
}

.LinkButton
{
	font-size: 12px;
	font-weight: bold;
	line-height: 24px;
	padding: 5px;
}
table#searchResults
{
	font-family: Arial, Helvetica, sans-serif;
	font-size: 10px;
	padding-bottom: 10px;
	width: 600px;	
}

table#searchResults h1
{
	font-family: Arial, Helvetica, sans-serif;
	font-size: 14px;
	border-bottom: 1px solid #000000;	
}

.sponsor {
 font-family: Arial, Helvetica, sans-serif;
 font-size: 11px;
 color: #ffffff;
 text-align: center;
}

















div#secNav ul {
	list-style: none;
	list-style-position: outside;
	border:solid 8px #003E7A;
	border-left:0;
	border-right:0;
	padding:0 !important;
	margin:0 !important; }
div#secNav ul ul { border:0; }
div#secNav li { padding:0 !important; }
div#secNav {
	width:150px;
	clear:both; }
div#secNav * {
	font-family: Arial, Helvetica, sans-serif;
	font-weight: normal;
	font-size: 12px;
	color: #000;
	text-align:left;
	border:0;
	text-decoration:none !important; }



div#secNav li a
{
	display: block;
	color: #000;
	border-top: 1px solid #858585;
	background-color:#DFECF8;
	padding: 2px 3px;
	text-align:left;
}
div#secNav li a:hover
{
	text-decoration:underline !important;
}


div#secNav li.curSubSection a
{
	background-color:#DFECF8;
	font-weight:bold;
	color:#000;
}


div#secNav li.curSubSection li a
{
	background:#fff;
	font-weight:normal;
	border:0;
	color:#000;
}
div#secNav li.curSubSection li a:hover
{
	text-decoration:underline !important;
}