form {margin:0;padding:0}
/* the above resets padding and margins*/
body {
	font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 12px;
	text-align:center;
	margin:15px 0px; padding:0px;
	/*background-color:#22331E;*/
	background-color:#FFFFFF;
	color:#666666;
}
#wrapper {
	width:780px;
	margin:0px auto; /* Right and left margin widths set to "auto" */
	text-align:left; /* Counteract to IE5/Win Hack */
	background-color:#FFFFFF;
	padding:0px;
	}
#logo{
	float:left;width:243px;
}
#phone_top{
	float:right;
	width:97px;
	padding-top:50px;
}
#top_links{
	background-color:#616F92;
	padding:3px 10px 5px 0px;
	color:#F4F4F4;
	font-size:11px;
	text-align:right;
	margin-bottom:8px;
}
#text_top{
	float:left;
	width:400px;
	padding-left:40px;
	padding-top:50px;
	color:#9A9A02;
}
.inp{
	font-family: Verdana,Geneva,Arial,Helvetica,sans-serif;
	font-size:12px;
	font-weight:normal;
	border-style:solid;
	border-color:#c0c0c0;
	color:#232323;
	background-color:#EEEDE3;
	border-width:1px;
	margin-bottom:3px;
}
#bottom_section{
	background:url(images/bk.gif) repeat-y;
	background-position:0px 20px;
	width:780px;
}
#left_top{
	float:left;
	width:225px;
	border-top:#4D72A5 solid 12px;
}
#navigation_wrapper{
	width:225px;
	border-bottom:#000000 solid 12px;
	background:url(images/bk-nav.jpg) repeat-y;
	padding-top:20px;
}
#address{
	padding-left:35px;
	padding-bottom:22px;
}
#aicpa{
	color:#FCFCFC;
	font-size:11px;
	padding:20px;
	text-align:center;
}
#right_section_pg2{
	float:left;
	width:545px;
}
.header{
	font-size:20px;
	color:#496D9E;
	padding-bottom:4px;
}
.clear_float{
	clear:both;
	font-size:1px;
}
/*a {text-decoration:none}
a:hover {text-decoration:underline} */
#navigation{
	width:195px;
	margin:0px 0px 20px 15px;
}
#navigation ul{
	list-style:none;
	margin:3px 1px 0px 1px;
	padding: 0px;
}
#navigation ul li{
	border-top:solid 1px #5B8697;
	font-size:13px;
}
#navigation ul li a{
	color:#333333;
	display:block;
	text-decoration:none;	
	padding:4px 2px 5px 6px;
}
#navigation ul li a:hover{
	text-decoration:underline;
	background-color:#EFE498;
	/*background-color:#BECDE0;*/
}
* html #navigation ul li a {
	height: 1%;
}
a.toplink{
	color:#F4F4F4;
	text-decoration:underline;
}
a.toplink:hover{
	color:#EFE498;
	text-decoration:underline;
}
.maintext{
	padding:14px 25px 25px 30px;
}
.maintextnews{
	padding:0px 25px 25px 30px;
}
#verybottom{
	clear:both;
	margin-top:4px;
	height:20px;
	background-color:#BEBEBE;
}
.southbay {
	text-align:right; /* Counteract to IE5/Win Hack */
	padding-top:5px;
	}
a.sb{
	text-align:right;
	font-size:10px;
	color:#999999;
}