body {
	margin-left: 0px;
	margin-top: 0px;
	margin-right: 0px;
	margin-bottom: 0px;
	background-image: url(images/pan-main-bg.gif);
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #333333;
	text-decoration: none;
}
h1{font-family:Verdana, Geneva, sans-serif;
font-style:italic;
font-weight:lighter;
font-size:25px;
color:#bb6944;}
h2{font-family:Verdana, Geneva, sans-serif;
font-style:italic;
font-weight:bold;
font-size:16px;
color:#425171;}
h3{font-family:Verdana, Geneva, sans-serif;
font-style:italic;
font-weight:lighter;
font-size:16px;
color:#7d5d60;}
a {
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #bb6944;
	text-decoration: underline;
}
a:hover {
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #f37321;
	text-decoration: underline;
}
.logos {
	margin-right: 13px;
	margin-top: 13px;
	margin-bottom: 13px;
	margin-left: 0px;
	border: 1px #CCC solid;
}
.logosright {
	margin-right: 0px;
	margin-top: 13px;
	margin-bottom: 13px;
	margin-left: 13px;
	border: 1px #CCC solid;
}
.copyright{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #333;
	text-decoration: none;
}
a.copyright{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #333;
	text-decoration: none;
}
a.copyright:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #000;
	text-decoration: underline;
}
.copymenus{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #4d73a3;
	text-decoration: none;
}
a.copymenus{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #4d73a3;
	text-decoration: none;
}
a.copymenus:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #00447c;
	text-decoration:underline;
}
.thankyoumessage{font-family:Verdana, Geneva, sans-serif;
font-style:italic;
font-weight:lighter;
font-size:17px;
color:#bb6944;}
.newslist{
	background-image:url(images/news-gray-bullet.gif);
	background-position:left;
	background-repeat:no-repeat;
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #00447C;
	text-decoration: underline;
	margin: 12px;
	padding-left: 26px;
	text-align: left;
}
a.newslist{
	background-image:url(images/news-gray-bullet.gif);
	background-position:left;
	background-repeat:no-repeat;
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #00447C;
	text-decoration: underline;
	margin: 12px;
	padding-left: 26px;
	text-align: left;
}
a.newslist:hover{
	background-image:url(images/news-dark-bullet.gif);
	background-position:left;
	background-repeat:no-repeat;
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #999;
	text-decoration: underline;
	margin: 12px;
	padding-left: 26px;
	text-align: left;
}
.newsarchivelink{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 17px;
	color: #fff;
	text-decoration: underline;
	padding-right:39px;
	vertical-align:super;
}
a.newsarchivelink{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 17px;
	color: #fff;
	text-decoration: underline;
	padding-right:39px;
	vertical-align:super;
}
a.newsarchivelink:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 17px;
	color: #00447c;
	text-decoration: underline;
	padding-right:39px;
	vertical-align:super;
}
.mainmenuone{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #808080;
	text-decoration: none;
}
a.mainmenuone{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #808080;
	text-decoration: none;
}
a.mainmenuone:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #333;
	text-decoration: none;
}
.mainmenuhashgaps{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	color: #00447c;
	padding-left:12px;
	padding-right:12px;
	text-decoration: none;
}
.basemainmenuone{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	color: #8e4102;
	text-decoration: none;
}
a.basemainmenuone{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	color: #8e4102;
	text-decoration: none;
}
a.basemainmenuone:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px;
	color: #425171;
	text-decoration: underline;
}
.basemainmenuhashgaps{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 18px;
	color: #f37321;
	padding-left:12px;
	padding-right:12px;
	text-decoration: none;
}
.bluebasemenu{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #00447c;
	text-decoration: none;
}
a.bluebasemenu{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #00447c;
	text-decoration: none;
}
a.bluebasemenu:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	color: #00305f;
	text-decoration: underline;
}
.bluebasemenuhashgaps{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 14px;
	color: #00447c;
	padding-left:11px;
	padding-right:11px;
	text-decoration: none;
}
.gradientmenurecruiting{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenurecruiting{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenurecruiting:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: underline;
}
.gradientmenutax{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenutax{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenutax:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: underline;
}

.gradientmenuassessment{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenuassessment{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenuassessment:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: underline;
}
.gradientmenuonboarding{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenuonboarding{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenuonboarding:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: underline;
}
.gradientmenuaep{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenuaep{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: none;
}
a.gradientmenuaep:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 13px;
	padding-left: 8px;
	padding-right: 8px;
	padding-top: 6px;
	padding-bottom: 6px;
	margin-top:6px;
	color: #f37321;
	text-decoration: underline;
}
.homemenutwohash{
	font-family:Verdana, Geneva, sans-serif;
	font-size:27px;
	color:#CCC;
	padding-left:2px;
	padding-right:2px;
	vertical-align:sub;
}
.homepagecopyboxes{
	font-family:Verdana, Geneva, sans-serif;
	font-size:12px;
	color:#4d73a3;
}
.submenuheader{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 15px;
	color: #00447c;
	text-decoration: none;
}
a.submenuheader{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 15px;
	color: #00447c;
	text-decoration: none;
}
a.submenuheader:hover{
    font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 15px;
	color: #00447c;
	text-decoration:underline;
}
.submenuinactivelink{
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #333333;
	text-decoration: none;
	vertical-align: super;
}
a.submenuinactivelink{
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #333333;
	text-decoration: none;
	vertical-align: super;
}
a.submenuinactivelink:hover{
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #00447c;
	text-decoration:underline;
	vertical-align: super;
}
.submenuactivelink{
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #ccc;
	text-decoration: none;
	vertical-align: super;
}
a.submenuactivelink{
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #ccc;
	text-decoration: none;
	vertical-align: super;
}
a.submenuactivelink:hover{
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size: 11px;
	color: #ccc;
	text-decoration:underline;
	vertical-align: super;
}

/*------------------------------------------------DROP DOWN MENU------------------------------------------------*/

#pulldown{
position:absolute;
padding-top: 8px;
color:#FFFFFF;
border-bottom-width: 0;
font:normal 12px Verdana;
line-height:18px;
z-index:100;
}

#pulldown a{
width: 100%;
display: block;
color:#FFFFFF;
text-indent: 3px;
border:1px solid #999999;
background-color:#425171;
padding: 1px 0;
text-decoration: none;
font-weight: bold;
}

#pulldown a:hover{ /*hover background color*/
color:#CCC;
background-color:#00447c;
}

/*------------------------------------------------END DROP DOWN MENU------------------------------------------------*/

#mainheader_div {
	background-color:#fff;
	background-image:url(images/pangeaheader1.jpg);
		width:1000px;
		height:122px;
}
#basespacer_div {
	background-color:none;
	background-image:none;
		width: 1000px;
		height: 55px;
}
#abovebluebarbase_div {
	background-color:#E6E6E6;
		width: 1000px;
		height: 12px;
}
#bluebarbase_div {
	background-color:none;
	background-image:url(images/news-bg.jpg);
		width: 1000px;
		height:273px;
}
#belowbluebarbase_div {
	background-image:url(images/below-bluebarbase.jpg);
	background-repeat:no-repeat;
	background-color:#E6E6E6;
		width: 1000px;
		height: 33px;
}
#latestnewsbox_div {
	background-color:#fff;
	position:absolute;
	margin: 71px 0px 0px 17px;
	height:176px;
		width: 652px;
}
#newsarchive_div {
	background-color:#83b1cf;
	position:absolute;
	margin: 153px 0px 0px 0px;
	height:23px;
		width: 652px;
		text-align:right;
}
#clientsinclude_div {
	background-color:#fff;
	position:absolute;
	margin: 71px 0px 0px 727px;
	height:176px;
		width: 248px;
}
#maincontactform_div {
	background-color:none;
	background-image:url(images/pangea-contact-form-bg.gif);
	position:absolute;
	margin: 0px 0px 0px 696px;
		width: 248px;
	height:594px;
		padding:28px;
}
#homebodyone_div {
	width:1000px;
	height:650px;
	background-color:#FFF;
}

#mainmenuholder_div {
	background-color:none;
	position:absolute;
	margin: 7px 0px 0px 19px;
		width: 651px;
	height:21px;
}
#flashcontainer_div {
	background-color:#ccc;
	background-image:url(images/flash-bg.jpg);
	position:absolute;
	margin: 35px 0px 0px 19px;
		width: 651px;
	height:205px;
}
#homemenutwo_div {
	background-color:none;
	position:absolute;
	margin: 245px 0px 0px 19px;
		width: 661px;
	height:31px;
	vertical-align:top;
}
#homemenutwograybase_div {
	background-color:#999;
	position:absolute;
	margin: 282px 0px 0px 19px;
		width: 651px;
	height:2px;
}
#homepagecopyboxone_div {
	background-color:none;
	position:absolute;
	margin: 284px 0px 0px 0px;
		width: 177px;
	height:235px;
}
#homepagecopyboxtwo_div {
	background-color:none;
	position:absolute;
	margin: 288px 0px 0px 177px;
		width: 460px;
	height:177px;
	padding:9px;
}
#homepagecopyboxthree_div {
	background-color:none;
	position:absolute;
	margin: 288px 0px 0px 393px;
		width: 264px;
	height:177px;
	padding:9px;
}
#definesuccess_div {
	background-color:none;
	position:absolute;
	margin: 483px 0px 0px 393px;
		width: 264px;
	height:22px;
}
#hometaxbanner_div {
	background-color:none;
	position:absolute;
	margin: 518px 0px 0px 0px;
		width: 674px;
	height:119px;
}
#baselevelone_div {
	background-color:none;
		width: 1000px;
	height:40px;
}
#baseleveloneleft_div {
	background-color:none;
	position:absolute;
	margin: 0px 0px 0px 17px;
		width: 363px;
	height:40px;
}
#baseleveloneright_div {
	background-color:none;
	position:absolute;
	margin: 0px 0px 0px 380px;
		width: 610px;
	height:40px;
}
#baseleveltwo_div {
	background-color:#e6e7e8;
		width: 1000px;
	height:24px;
}
#baseleveltwoholder_div {
	background-color:#e6e7e8;
	margin: 0px 0px 0px 4px;
		width: 990px;
	height:20px;
}
#baselevelthree_div {
	background-color:none;
		width: 1000px;
	height:35px;
}
#baselevelthreeleft_div {
	background-color:none;
	position:absolute;
	margin: 10px 0px 0px 17px;
		width: 363px;
	height:26px;
}
#baselevelthreeright_div {
	background-color:none;
	position:absolute;
	margin: 10px 0px 0px 380px;
		width: 610px;
	height:26px;
}
#maincopybox_div {
	background-color:none;
	margin: 0px 10px 10px 19px;
		width: 651px;
		line-height:19px;
}
#homebodytwo_div {
	width:1000px;
	background-color:#FFF;
}
#mainmenusecondariespace_div {
	background-color:none;
		width: 651px;
		height:8px;
}
#mainmenusecondaries_div {
	background-color:none;
		width: 651px;
}
#taxwhitepaperbanner_div {
	background-color:#fff;
		width: 1000px;
		height:104px;
}
#submenus {
	background-color:#CCC;
		width: 200px;
		display:block;
		padding:10px;
		float:right;
		margin-top:20px;
		margin-left:15px;
		margin-bottom:15px;
		margin-right:0px;
}
#submenustopholder {
	background-color:#CCC;
		width: 200px;
		margin-top:0px;
		margin-left:0px;
		margin-bottom:8px;
		margin-right:0px;
}
#submenuslinks {
	background-color:#e6e6e6;
		width: 190px;
		padding:5px;
}
#submenusactives {
	background-color:#999999;
		width: 190px;
		padding:5px;
}
#wideformbox_div {
	background-color:none;
	margin: 19px 10px 10px 19px;
		width: 962px;
}
#bigfallingcash_div {
	background-color:none;
	background-image:url(images/bigfallingcash.jpg);
	position:absolute;
	margin: 0px 0px 0px 650px;
		width: 300px;
	height:430px;
}

#hcssurveypic_div {
	background-color:none;
	background-image:none;
	position:absolute;
	margin: 0px 0px 0px 650px;
		width: 300px;
	height:430px;
}
#alternatingrowsgray {
	background-color:#EEE;
		width: 621px;
		padding: 15px;
}
#alternatingrowswhite {
	background-color:none;
		width: 621px;
		padding: 15px;
}


/*------------------------------------------------FORM CONTROLER------------------------------------------------*/

#pangeaform input {
     width:200px;
}
#pangeaform textarea {
     width:200px;
}
#pangeaform select {
     width:200px;
}
#pangeaform input.checkbox {
	margin-right:8px;
	width:10px;
}
#pangeawideform {
    float:left;
    display:inline;
}
#pangeawideform p {
     float:left;
     width:600px;
     margin:12px 10px 0 0;
     display:inline;
}
#pangeawideform p.wide {
     width:280px;
     margin:0;
}
#pangeawideform p.wide textarea {
     width:600px;
     height:105px;
}
#pangeawideform label {
	text-align:left;
     display:block;
}
#pangeawideform input {
     width:600px;
}
#pangeawideform input.checkbox {
     width:30px;
     float:left;
     margin-top:10px;
	 display:inline;
}
#pangeawideform label.checkbox {
     width:auto;
     float:left;
     margin-top:10px;
     display:inline;
}
#pangeawideform #demo {
     margin-left:12px;
}
#pangeawideform #opt-in-label {
     width:255px;
}
#grayformrows{
	background-color:#ccc;
	padding:10px;
}
#whiteformrows{
	background-color:none;
	padding:10px;
}