#navbar_outer1 { width:100%; background-color: #231f20; height:60px; z-index: 2001; }
#navbar_outer { width:1140px; padding:0px; margin:0px auto; height:60px; }
#navbar { height:52px; position: relative; z-index: 3100; float:left; display:inline-block; vertical-align:middle; }

#menu-topmenu { height:60px; padding:0px; margin:0px; z-index: 3102; list-style-type:none; position: relative; }

#menu-topmenu li { display: block; float:left; vertical-align:middle; margin: 0px; list-style-type:none; } 
#menu-topmenu li { color:#fff; font-size: 16px; line-height:1em; font-family: 'Lato', sans-serif; font-weight:normal; text-decoration:none; text-transform: uppercase; }
#menu-topmenu li span { display: block; color:#fff; padding:22px; text-decoration:none; }
#menu-topmenu li a { display: block; color:#fff; padding:22px;  text-decoration:none; }
#menu-topmenu li a:hover { color:#fff; background-color:#00448c; }

#menu-topmenu li li a:hover { color:#000; background-color:#efefef; }

#menu-topmenu li.lihome { }

#menu-topmenu { }

	#menu-topmenu li { }

	#menu-topmenu li.hover,
	#menu-topmenu li:hover { background-color:#00448c;}

	#menu-topmenu li.hover li,
	#menu-topmenu li:hover li { background-color:#efefef;}
	#menu-topmenu li.hover li.hover,
	#menu-topmenu li:hover li:hover { background-color:#efefef;}


.indexpg #menu-topmenu li.lihome a { background-color:#00448c; }
.aboutuspg #menu-topmenu li.lifirm a { background-color:#00448c; }
.servicespg #menu-topmenu li.liservice a { background-color:#00448c; }
.industriespg #menu-topmenu li.liindustries a {background-color:#00448c; }
.testimonialspg #menu-topmenu li.litestimonials a {background-color:#00448c; }
.contactuspg #menu-topmenu li.licontact a { background-color:#00448c;  }
.contactformpg #menu-topmenu li.licontact a { background-color:#00448c; }
.resourcespg #menu-topmenu li.liresources a { background-color:#00448c;  }
.newspg #menu-topmenu li.liresources a { background-color:#00448c;  }
.datespg #menu-topmenu li.liresources a { background-color:#00448c;  }
.calcspg #menu-topmenu li.liresources a { background-color:#00448c; }
.taxlinkspg #menu-topmenu li.liresources a { background-color:#00448c;  }
.glossarypg #menu-topmenu li.liresources a { background-color:#00448c;  }
.refundpg #menu-topmenu li.liresources a { background-color:#00448c;  }
.cartoonpg #menu-topmenu li.liresources a { background-color:#00448c;  }
.linkspg #menu-topmenu li.liresources a { background-color:#00448c;  }
.faqspg #menu-topmenu li.liresources a { background-color:#00448c;  }

.indexpg #menu-topmenu li.lihome span { background-color:#00448c; }
.aboutuspg #menu-topmenu li.lifirm span {  background-color:#00448c; }
.servicespg #menu-topmenu li.liservice span { background-color:#00448c; }
.industriespg #menu-topmenu li.liindustries span { background-color:#00448c; }
.testimonialspg #menu-topmenu li.litestimonials span {background-color:#00448c; }
.contactuspg #menu-topmenu li.licontact span { background-color:#00448c;  }
.contactformpg #menu-topmenu li.licontact span { background-color:#00448c;  }
.resourcespg #menu-topmenu li.liresources span { background-color:#00448c; }
.newspg #menu-topmenu li.liresources span { background-color:#00448c;  }
.datespg #menu-topmenu li.liresources span { background-color:#00448c; }
.calcspg #menu-topmenu li.liresources span { background-color:#00448c; }
.taxlinkspg #menu-topmenu li.liresources span { background-color:#00448c; }
.glossarypg #menu-topmenu li.liresources span { background-color:#00448c;  }
.refundpg #menu-topmenu li.liresources span { background-color:#00448c;  }
.cartoonpg #menu-topmenu li.liresources span { background-color:#00448c;  }
.linkspg #menu-topmenu li.liresources span { background-color:#00448c;  }
.faqspg #menu-topmenu li.liresources span { background-color:#00448c;  }

.indexpg #menu-topmenu li.lihome li a { background-color:#efefef; }
.aboutuspg #menu-topmenu li.lifirm li a { background-color:#efefef; }
.servicespg #menu-topmenu li.liservice li a { background-color:#efefef; }
.industriespg #menu-topmenu li.liindustries li a {background-color:#efefef; }
.testimonialspg #menu-topmenu li.litestimonials li a {background-color:#efefef; }
.contactuspg #menu-topmenu li.licontact li a { background-color:#efefef;  }
.contactformpg #menu-topmenu li.licontact li a { background-color:#efefef; }
.resourcespg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.newspg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.datespg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.calcspg #menu-topmenu li.liresources li a { background-color:#efefef; }
.taxlinkspg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.glossarypg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.refundpg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.cartoonpg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.linkspg #menu-topmenu li.liresources li a { background-color:#efefef;  }
.faqspg #menu-topmenu li.liresources li a { background-color:#efefef;  }

.indexpg #menu-topmenu li.lihome li span { background-color:#efefef; }
.aboutuspg #menu-topmenu li.lifirm li span {  background-color:#efefef; }
.servicespg #menu-topmenu li.liservice li span { background-color:#efefef; }
.industriespg #menu-topmenu li.liindustries li span { background-color:#efefef; }
.testimonialspg #menu-topmenu li.litestimonials li span {background-color:#efefef; }
.contactuspg #menu-topmenu li.licontact li span { background-color:#efefef;  }
.contactformpg #menu-topmenu li.licontact li span { background-color:#efefef;  }
.resourcespg #menu-topmenu li.liresources li span { background-color:#efefef; }
.newspg #menu-topmenu li.liresources li span { background-color:#efefef;  }
.datespg #menu-topmenu li.liresources li span { background-color:#efefef; }
.calcspg #menu-topmenu li.liresources li span { background-color:#efefef; }
.taxlinkspg #menu-topmenu li.liresources li span { background-color:#efefef; }
.glossarypg #menu-topmenu li.liresources li span { background-color:#efefef;  }
.refundpg #menu-topmenu li.liresources li span { background-color:#efefef;  }
.cartoonpg #menu-topmenu li.liresources li span { background-color:#efefef;  }
.linkspg #menu-topmenu li.liresources li span { background-color:#efefef;  }
.faqspg #menu-topmenu li.liresources li span { background-color:#efefef;  }


	/* -- level mark -- */

	#menu-topmenu ul {
	 margin: 0px;
	 padding: 2px; 
	 background-color:#efefef;
	 background-image:none;
	 list-style-type:none; 
	}

		
		#menu-topmenu ul li { display: block; vertical-align:middle; margin:0px; padding: 5px; border-top: solid 1px #ccc; border-left:none; 
		 height:auto; 
		 font-weight: normal;
		 font-size: 13px; line-height: 1em;
		 font-family: Tahoma,Arial,sans-serif; 
		 color: #000;  
		 text-align:left;
		 background-image:none; 
		 background-color:#efefef;
		}
		
		#menu-topmenu ul li:first-child { border-top: none;}

		#menu-topmenu ul li.hover:first-child,
		#menu-topmenu ul li:hover:first-child {background-image:none;
		 color: #000;
		 background-color:#efefef;
		}

		#menu-topmenu ul li.hover,
		#menu-topmenu ul li:hover {background-image:none;
		 color: #000;
		 background-color:#efefef;
		}

		#menu-topmenu ul li a { color:#218fc8; text-decoration:none; padding:0px; text-transform:none; font-family: Tahoma,Arial,sans-serif; font-size: 13px; line-height: 1em; font-weight: normal; background-color:#efefef;}

		#menu-topmenu ul li a { color:#218fc8; background-color:#efefef;}
		#menu-topmenu ul li a:hover { color:#000; }
		
		
		#menu-topmenu li.current_page_item ul li { background-image:#efefef; }
		#menu-topmenu li.current-menu-ancestor ul li { background-image:#efefef; }
		#menu-topmenu li.current_page_item:first-child ul li { background-image:#efefef; }
		#menu-topmenu li.current-menu-ancestor:first-child ul li { background-image:#efefef; }

		#menu-topmenu li.current_page_item ul li:first-child { background-image:#efefef; }
		#menu-topmenu li.current-menu-ancestor ul li:first-child { background-image:#efefef; }

		#menu-topmenu li.current_page_item:first-child ul li:first-child { background-image:#efefef; }
		#menu-topmenu li.current-menu-ancestor:first-child ul li:first-child { background-image:#efefef; }

#menu-topmenu {
 position: relative;
 z-index: 3597;
 /*float: left;*/
}

#menu-topmenu li.hover,
#menu-topmenu li:hover {
 position: relative;
 z-index: 3599;
 cursor: default;
}

#menu-topmenu ul li.hover a,
#menu-topmenu ul li:hover a { color:#218fc8; background-image:#efefef; }

#menu-topmenu ul li.hover a:hover,
#menu-topmenu ul li:hover a:hover { color:#000; background-image:#efefef; }

#menu-topmenu ul {
 visibility: hidden;
 /*display:none;*/
 position: absolute;
 top: 60px;
 left: 0;
 z-index: 3598;
}

#menu-topmenu ul li {
 float: none;
 width: 150px;
}

#menu-topmenu ul ul {
 top: 0px;
 left: 99%;
}

#menu-topmenu li:hover > ul {
 visibility: visible;
/* display:block;*/
}


#navbar-mobile { display:none; float:right; margin-top: 25px; z-index: 3200; }

#menu-topmenu-mobile { display:none; padding:2%; margin:0px; z-index: 3202; font-family:Lato, sans-serif; list-style-type:none; width: 96%;background-color: #3d3d3d; position: absolute; top: 10px; right: 0px; }

#menu-topmenu-mobile li { margin: 0px 0px; padding:5px 13px 5px 0; } 
#menu-topmenu-mobile li { color:#fff; font-size: 14px; line-height:14px; font-weight:normal; text-decoration:none; text-transform: uppercase; }
#menu-topmenu-mobile li a { color:#fff; font-size: 14px; font-family:Lato, sans-serif; font-weight:normal; text-decoration:none; text-transform: uppercase; display:block; }
#menu-topmenu-mobile li a:hover { color:#fff; }