#navbar_wrapper { background-color: #393939; width: 100%;  position:relative; background: linear-gradient(#686868, #393939); border-bottom: solid 2px #b8bdba; }
#navbar { position:relative; }

#menu-topmenu { padding:0px; margin:0; z-index: 1102; list-style-type:none; position:relative; border-bottom: solid 6px #f05a28; }

#menu-topmenu li { display: inline-block; vertical-align:middle; margin: 0px 0px; list-style-type:none; } 
#menu-topmenu li { color:#fff; font-size: 16px; line-height:1em; font-family: 'Droid Sans', sans-serif; font-weight:normal; text-decoration:none; }
#menu-topmenu li a { color:#fff; font-size: 16px; line-height:1em; font-family: 'Droid Sans', sans-serif; font-weight:normal; text-decoration:none; display:block; padding:15px 25px;}
#menu-topmenu li a:hover { color:#fff; background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}

#menu-topmenu li:first-child a { margin-left:25px; }
#menu-topmenu li.lihome { }

	.indexpg #menu-topmenu li.lihome a { background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.aboutuspg #menu-topmenu li.lifirm a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px; }
	.servicespg #menu-topmenu li.liservice a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px; }
	.newspg #menu-topmenu li.linews a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.articlepg #menu-topmenu li.linews a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.calcspg #menu-topmenu li.licalcs a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px; }
	.resourcespg #menu-topmenu li.liresources a { background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.datespg #menu-topmenu li.liresources a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.glossarypg #menu-topmenu li.liresources a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.taxlinkspg #menu-topmenu li.liresources a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.refundpg #menu-topmenu li.liresources a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.cartoonpg #menu-topmenu li.liresources a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.linkspg #menu-topmenu li.liresources a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.faqspg #menu-topmenu li.lifaqs a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px; }
	.contactuspg #menu-topmenu li.licontact a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}
	.contactformpg #menu-topmenu li.licontact a{ background-color: #f05a28;  border-radius: 15px 15px 0px 0px;}

#menu-topmenu { }

	#menu-topmenu li { }

	#menu-topmenu li.hover,
	#menu-topmenu li:hover { }



	/* -- level mark -- */

	#menu-topmenu ul {
	 margin: 0px;
	 padding: 2px; 
	 background-color:#393939;
	 background-image:none;
	 list-style-type:none; 
	border-radius: 2px 2px 2px 2px; 
	}

		
		#menu-topmenu ul li { display: block; vertical-align:middle; margin:0px; padding: 5px; border-top: solid 1px #d1d1d1; border-left:none; 
		 height:auto; 
		 font-weight: normal;
		 font-size: 13px; line-height: 1em;
		 font-family: Tahoma,Arial,sans-serif; 
		 color: #fff;  
		 text-align:left;
		 background-image:none; 
		}

	.indexpg #menu-topmenu li.lihome ul a { background-color: #393939;  border-radius: none;}
	.aboutuspg #menu-topmenu li.lifirm ul a{ background-color: #393939;  border-radius: none; }
	.servicespg #menu-topmenu li.liservice ul a{ background-color: #393939;  border-radius: none; }
	.newspg #menu-topmenu li.linews ul a{ background-color: #393939;  border-radius: none;}
	.articlepg #menu-topmenu li.linews ul a{ background-color: #393939;  border-radius: none;}
	.calcspg #menu-topmenu li.licalcs ul a{ background-color: #393939;  border-radius: none;}
	.resourcespg #menu-topmenu li.liresources ul a { background-color: #393939;  border-radius: none;}
	.datespg #menu-topmenu li.liresources ul a{ background-color: #393939;  border-radius: none;}
	.glossarypg #menu-topmenu li.liresources ul a{ background-color: #393939;  border-radius: none;}
	.taxlinkspg #menu-topmenu li.liresources ul a{ background-color: #393939;  border-radius: none;}
	.refundpg #menu-topmenu li.liresources ul a{ background-color: #393939;  border-radius: none;}
	.cartoonpg #menu-topmenu li.liresources ul a{ background-color: #393939;  border-radius: none;}
	.linkspg #menu-topmenu li.liresources ul a{ background-color: #393939;  border-radius: none;}
	.faqspg #menu-topmenu li.lifaqs ul a{ background-color: #393939;  border-radius: none; }
	.contactuspg #menu-topmenu li.licontact ul a{ background-color: #393939;  border-radius: none;}
	.contactformpg #menu-topmenu li.licontact ul a{ background-color: #393939;  border-radius: none;}

		#menu-topmenu ul li a:hover { color:#fff; background-color: #393939;  border-radius: none;}

		#menu-topmenu ul li:first-child { border-top: none;}
		#menu-topmenu ul li:first-child a { margin-left:0; }

		#menu-topmenu ul li.hover:first-child,
		#menu-topmenu ul li:hover:first-child { }

		#menu-topmenu ul li.hover,
		#menu-topmenu ul li:hover {background-image:none;
		 color: #f05a28;
		}

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

		#menu-topmenu ul li a:hover { color:#f05a28; }
		
		
		#menu-topmenu li.current_page_item ul li { }
		#menu-topmenu li.current-menu-ancestor ul li { }
		#menu-topmenu li.current_page_item:first-child ul li { }
		#menu-topmenu li.current-menu-ancestor:first-child ul li { }

		#menu-topmenu li.current_page_item ul li:first-child { }
		#menu-topmenu li.current-menu-ancestor ul li:first-child { }

		#menu-topmenu li.current_page_item:first-child ul li:first-child { }
		#menu-topmenu li.current-menu-ancestor:first-child ul li:first-child { }

#menu-topmenu {
 position: relative;
 z-index: 1597;
 /*float: left;*/
}

#menu-topmenu li.hover,
#menu-topmenu li:hover {
 position: relative;
 z-index: 1599;
 cursor: default;
}

#menu-topmenu ul li.hover a,
#menu-topmenu ul li:hover a { color:#fff; }

#menu-topmenu ul li.hover a:hover,
#menu-topmenu ul li:hover a:hover { color:#f05a28; }

#menu-topmenu ul {
 visibility: hidden;
 /*display:none;*/
 position: absolute;
 top: 45px;
 left: 0px;
 z-index: 1598;
}

#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; position:absolute; z-index:2005; top: 0; right:0; width:100%; text-align:right; }
.menu-toggle { position: fixed; top: 0px; right:5px; }

#menu-topmenu-mobile { display:none; padding:0 2%; margin:50px 0px 0 0; z-index: 1102; list-style-type:none; width: 96%;background-color: #393939; text-align:left; }

#menu-topmenu-mobile li { margin: 0px 0px; padding:5px 0 5px 10px; } 
#menu-topmenu-mobile li { color:#fff; font-size: 1em; line-height:1em; font-family: "PT Sans", sans-serif; font-weight:normal; }
#menu-topmenu-mobile li a { color:#fff; font-size: 1em; font-family: "PT Sans", sans-serif; font-weight:normal; display:block; text-decoration:none;  }
#menu-topmenu-mobile li a:link { color:#fff; }
#menu-topmenu-mobile li a:active {   color:#fff; }
#menu-topmenu-mobile li a:visited {  color:#fff; }
#menu-topmenu-mobile li a:hover { color:#f05a28; }


/* footer menus */

#menu-footermenu li a { font-size:1em; line-height: 2em; color:#d4d4d4; text-decoration:none; }
#menu-footermenu  li a:hover {  color:#fff; text-decoration:underline; }

#menu-footermenu { margin:0 auto; padding:0; list-style-type:none; display: inline; text-align:center; position: relative;}

#menu-footermenu li{ display: inline; vertical-align:middle; padding: 0px 12px;  margin:0; background-image: none; position: relative;} 

#menu-footermenu li:first-child { padding: 0px 12px 0px 0px; }

#menu-footermenu li:before {     /* lines */
    content:"";
	display: inline-block;
	position: absolute;
	top: 2px;
	left: -1px;
    border-left: 1px solid #d4d4d4;
    height: 10px;
    width: 1px;
} 

#menu-footermenu li:first-child:before {     /* lines */
	display: none;
    border-left: none;
    height: 0;
    width: 0;
}