html, body {
	margin:0;
	padding:0;
	text-align:center;
	background-color:#ffffff;
	font-family:"Times New Roman", Times, serif;
}
a { color:#26426c; text-decoration:none;
}
img { border:none;
}
a:hover { color:#26426c; font-weight:bold; text-decoration:underline;
}
#pagewidth {
	width:1112px;
	text-align:left;
	margin-left:auto;
	margin-right:auto;
	background-image: url(images/bg.gif);
	background-repeat:repeat-y;
}
#header {
	position:relative;
	/*height:114px;*/
	width:100%;
}
#header_top { height:94px; background-image: url(images/fcpa_01.gif);
}
#header_nav { height:20px; width:1112px;
}
#header_nav ul { margin: 0px 0px 0px 0px; padding: 0px 0px 0px 0px; }
#header_nav ul li { display:inline; list-style:none; }
/*--------------------------------
#navlinks{ list-style: none; margin-top:0px; margin-bottom:0px; margin-left: 0px; padding-left: 0px; padding-bottom: 0px; font-family: Verdana;	font-weight: bold; font-size: 12px; color: #ffffff; }
#navlinks li{ height: 23px; width: 206px; margin: 0px; padding: 0px; background-image:url(images/sidenav_norm.png); background-repeat: no-repeat; }
#navlinks li a{ margin-top: 0px; margin-left: 40px; padding-top: 3px; display: block; color: #ffffff; }
#navlinks li a:hover{ text-decoration: none; }
#navlinks li:hover{ height: 23px; width: 206px;	margin: 0px; padding: 0px; background: #703333;	background-image:url(images/sidenav_over.png); background-repeat: no-repeat; }
#navlinks li:hover > a{ }
#navlinks li:hover ul{ display: block; visibility:visible; float: left; padding: 30px; }
#navlinks li ul{ display: none;	visibility:hidden; margin: 0px;	padding: 0px; list-style: none; }
#navlinks li:hover ul{ display: block; visibility:visible; float: left;	padding: 30px; }
#navlinks li ul{ display: none;	visibility:hidden; margin: 0px;	padding: 0px; }
#navlinks li ul li{ background: #666666; background-image: url(images/submenu_norm.png); background-repeat: no-repeat; color: #ffffff; width: 300px; border-top: 1px solid #703333; border-left: 1px solid #703333; border-right: 1px solid #703333; }
#navlinks li ul li:hover{ background: #703333; background-image: url(images/submenu_over.png); background-repeat: no-repeat; color: #ffffff; width: 300px; }
-------------------*/
#service_links {  list-style:none; margin: 0px 0px 0px 0px; padding: 0px 0px 0px 0px; color:#FFFFFF;
}
#service_links ul { display: none; visibility:hidden; list-style:none; margin: 0px 0px 0px 0px; padding: 0px 0px 0px 0px; }
#service_links li { margin: 0px 0px 0px 0px; padding: 2px 10px 3px 10px; background-color:#000000;
}
#service_links li a { color:#FFFFFF; text-decoration:none; font-weight:normal; }
#service_links li:hover { background-color:#e13939; display: block; visibility:visible; }
#submenu_services { position:absolute; top: 0px; left: 215px;
}
#services { height:20px; width:75px;
}
#services_content { padding:10px 30px 0px 30px;
}
#leftcol {
	width:234px;
	float:left;
	position:relative;
	background-image: url(images/fcpa_11.gif);
	height:592px;
}
#leftcol_content {
	padding: 150px 0px 0px 5px;
	text-align:center;
}
#twocols {
	width:878px;
	float:right;
	position:relative;
}
#rightcol {
	width:228px;
	float:right;
	position:relative;
	background-image: url(images/fcpa_13.gif);
	height:592px;
}
#rightcol_content {
	padding: 170px 0px 0px 32px;
}
#tax_news { margin: 80px 0px 0px 0px;
	background-color:#FFFFFF;
	width: 160px;
	text-align:left;
}
#tax_news_content { padding: 5px 10px 10px 10px; font-size:12px;
}
#tax_news_content h1 { color:#CC3535;
}
#tax_news_content h2 { color:#000000; font-weight:bold; font-size:12px;
}
#maincol {
	background-color: #FFFFFF;
	float: left;
	display:inline;
	position: relative;
	width:650px;
}
#content { padding: 20px 10px 0px 10px;
}
#consult_content { padding: 45px 0px 0px 145px; font-weight:bold;
}
#resources_content { padding: 45px 15px 0px 55px;
}
.indent { padding-left:20px; padding-top:0px; margin: 0px;}
#footer {
	height:62px;
	background-image: url(images/fcpa_14.gif);
	clear:both;
}
#mapquest { text-align:center; padding: 5px 0px 0px 5px; 
}
.red { color:#e13939; }
.home_left { float:left; }
.home_right { float:right; width:350px; }
.left { text-align:left; }
.right { text-align:right; }
.center { text-align: center; }
.consult { text-align:center; padding-top: 10px;
}
.service_bottom {text-align:center; padding-top: 25px;
}
.services_table { padding: 10px 0px 0px 80px; }
.contact_info { font-weight:bold; padding: 10px 0px 25px 10px; }
.statute_bottom { font-weight:bold; font-size:18px; padding: 0px 25px 0px 25px; }
.setup { text-align:left; margin: 0px 0px 0px 45px;
}
/*.setup { background-image: url(images/setup.gif);
	height:265px; width:263px; background-repeat:no-repeat;
	padding: 20px 0px 0px 40px;
}*/
/* *** Float containers fix:
 http://www.csscreator.com/attributes/containedfloat.php *** */ 
.clearfix:after {
	content: ".";
	display: block;
	height: 0;
	clear: both;
	visibility: hidden;
}
.clearfix {
	display: inline-block;
}
/* Hides from IE-mac \*/
* html .clearfix {
	height: 1%;
}
.clearfix {
	display: block;
}
/* End hide from IE-mac */  


 
 /*printer styles*/ 
 @media print {
/*hide the left column when printing*/ 
#leftcol {
	display:none;
}
/*hide the right column when printing*/ 
#rightcol {
	display:none;
}
#twocols, #maincol {
	width:100%;
	float:none;
}
}