body {
  background: #002C4E url('images/body_background.png') top left repeat-x;
  text-align:center;
  margin:0;
  padding:0;
}

div#all{
  position:relative;
  text-align:left;
  margin:0 auto 0 auto;
  width:820px;
}

div#header{
  position:absolute;
  top:0;
  width:820px;
  height:149px;
  background: #ffffff url('images/header_background.jpg') top right no-repeat;
}

div#header p{
  color:#ffffff;
  font-family:arial;
  position:absolute;
  left:307px;
  top:78px;
  _top:91px;
  font-size:0.9em;
}

div#header h3{
  color:#8E0000;
  font-family:arial;
  position:absolute;
  right:77px;
  top:113px;
  font-size:1em;
}

#logo {
  position:absolute;
  top:23px;
  left:43px;
}

#handshake {
  /*position:absolute;
  left:43px;
  top:320px;*/
  padding-left:45px;
}

div#content {
  width:600px;
  background-color: #ffffff;
  margin:-50px 40px 0px 80px;
}

div#body {
  position:absolute;
  background: #ffffff url('images/content_background2.png') top left repeat-y;
  top:155px;
  padding:0;
  margin:0;
}

div#footer {
  width:820px;
  border:0px solid blue;
  background: transparent url('images/content_background3.png') bottom left no-repeat;
}

div#footer p {
  margin:150px 0px 0px 260px;
  padding:0 0 20px 0;
}

div#nav li {
  list-style:none;
  margin:3px 0 3px 3px;
  border:1px solid white;
}

div#nav ul.sublist{
  margin:5px 0 5px 0;
  padding:0px 0px 2px 6px;
  font-size:0.9em;
  border-left:1px solid gray;
}

div#nav ul li a {
  font-size:0.9em;
  font-family:arial;
  color:#002C4E;
  text-decoration:none;
  display:block;
  padding:2px 0px 2px 0px;
  width:178px;
}

div#nav ul li a:hover {
  color:#8E0000;
  text-decoration:underline;
}


body.home div#nav ul li a.home{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.services div#nav ul li a.services{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.audit div#nav ul li a.audit{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.business div#nav ul li a.business{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.consulting div#nav ul li a.consulting{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.independant div#nav ul li a.independant{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.taxprep div#nav ul li a.taxprep{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.about div#nav ul li a.about{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.calculator div#nav ul li a.calculator{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.contact div#nav ul li a.contact{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.directory div#nav ul li a.directory{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.news div#nav ul li a.news{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}
body.links div#nav ul li a.links{background-image: url('images/link_background.gif'); text-decoration:none; color:#ffffff; background-color:#8E0000;}


div#content li {
  font-size:0.8em;
  font-family:arial;
  color:#002C4E;
  text-decoration:none;
}

a {
  /*font-size:0.9em;*/
  font-family:arial;
  color:#002C4E;
}

a:hover {
  color:#8E0000;
  text-decoration:underline;
}

div#nav {
  position:absolute;
  top:50px;
  left:20px;
  display:none;
}

h1 {
  color:#8E0000;
  font-family:georgia;
  font-size:1.1em;
}


h2 {
  color:#8E0000;
  font-family:georgia;
  font-size:0.9em;
}

h3 {
  font-family: Arial, Helvetica, sans-serif;
  font-size:0.9em;
  color:#002C4E;
}

p {
  color:#363636;
  font-family:arial;
  font-size:0.8em;
}

td p, td h3 {
  margin: 0;
}

td.tdfiller {
  height: 2px;
  border-bottom: 1px solid #CCCCCC;
}