.elementor-1735 .elementor-element.elementor-element-a3e3412:not(.elementor-motion-effects-element-type-background),.elementor-1735 .elementor-element.elementor-element-a3e3412>.elementor-motion-effects-container>.elementor-motion-effects-layer{background-image:url("https://es.cpa/wp-content/uploads/2026/01/Generation-Skipping-Transfer-Tax_BG.jpg");background-position:center center;background-repeat:no-repeat;background-size:cover}.elementor-1735 .elementor-element.elementor-element-a3e3412{transition:background .3s,border .3s,border-radius .3s,box-shadow .3s;margin-top:0;margin-bottom:42px;padding:216px 0 80px}.elementor-1735 .elementor-element.elementor-element-a3e3412>.elementor-background-overlay{transition:background .3s,border-radius .3s,opacity .3s}.elementor-1735 .elementor-element.elementor-element-5fc3b1b>.elementor-element-populated{padding:0 20px}.elementor-1735 .elementor-element.elementor-element-9bbbf3c>.elementor-container{max-width:844px}.elementor-1735 .elementor-element.elementor-element-f093692>.elementor-widget-wrap>.elementor-widget:not(.elementor-widget__width-auto):not(.elementor-widget__width-initial):not(:last-child):not(.elementor-absolute){margin-block-end:22px}.elementor-1735 .elementor-element.elementor-element-b1edbac{text-align:center}.elementor-1735 .elementor-element.elementor-element-b1edbac .elementor-heading-title{color:var(--e-global-color-729eb61)}.elementor-1735 .elementor-element.elementor-element-fb335e8{text-align:center}.elementor-1735 .elementor-element.elementor-element-fb335e8 .elementor-heading-title{font-size:23px;font-weight:400;line-height:30px;color:var(--e-global-color-729eb61)}.elementor-1735 .elementor-element.elementor-element-ca8f218>.elementor-element-populated{padding:0}.elementor-1735 .elementor-element.elementor-element-3a954b7{margin-top:0;margin-bottom:0;padding:0}.elementor-1735 .elementor-element.elementor-element-3409416{--divider-border-style:solid;--divider-color:var(--e-global-color-secondary);--divider-border-width:1.5px}.elementor-1735 .elementor-element.elementor-element-3409416 .elementor-divider-separator{width:100%;margin:0 auto;margin-center:0}.elementor-1735 .elementor-element.elementor-element-3409416 .elementor-divider{text-align:center;padding-block-start:15px;padding-block-end:15px}.elementor-1735 .elementor-element.elementor-element-3409416>.elementor-widget-container{margin:8px}.elementor-1735 .elementor-element.elementor-element-c19c152{--display:flex}.elementor-1735 .elementor-element.elementor-element-f40e1fb{font-size:14px;font-weight:400;font-style:normal;line-height:15px}.elementor-1735 .elementor-element.elementor-element-9c159d1{margin-top:4px;margin-bottom:4px;padding:0}.elementor-1735 .elementor-element.elementor-element-1b3b092{--box-border-width:2px;--separator-width:2px;--item-text-hover-decoration:underline}.elementor-1735 .elementor-element.elementor-element-1b3b092 .elementor-toc__header-title{text-align:start}.elementor-1735 .elementor-element.elementor-element-1b3b092 .elementor-toc__header,.elementor-1735 .elementor-element.elementor-element-1b3b092 .elementor-toc__header-title{font-weight:600}.elementor-1735 .elementor-element.elementor-element-1b3b092 .elementor-toc__header{flex-direction:row}.elementor-1735 .elementor-element.elementor-element-1b3b092 .elementor-toc__list-item{font-weight:500}.elementor-1735 .elementor-element.elementor-element-1b3b092>.elementor-widget-container{margin:8px}.elementor-1735 .elementor-element.elementor-element-16f4cf8{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-df1191d{margin-top:0;margin-bottom:0;padding:1% 0}.elementor-bc-flex-widget .elementor-1735 .elementor-element.elementor-element-c871d52.elementor-column .elementor-widget-wrap{align-items:center}.elementor-1735 .elementor-element.elementor-element-c871d52.elementor-column.elementor-element[data-element_type="column"]>.elementor-widget-wrap.elementor-element-populated{align-content:center;align-items:center}.elementor-1735 .elementor-element.elementor-element-c871d52>.elementor-element-populated{text-align:start;margin:0;--e-column-margin-right:0px;--e-column-margin-left:0px;padding:0}.elementor-1735 .elementor-element.elementor-element-a8095e2 .elementor-alert{background-color:var(--e-global-color-1707b0d);border-inline-start-color:var(--e-global-color-text);border-inline-start-width:5px}.elementor-1735 .elementor-element.elementor-element-a8095e2 .elementor-alert-title{color:var(--e-global-color-primary);font-size:30px;font-weight:500}.elementor-1735 .elementor-element.elementor-element-a8095e2 .elementor-alert-description{color:var(--e-global-color-primary);font-size:16px;line-height:25px}.elementor-1735 .elementor-element.elementor-element-a8095e2>.elementor-widget-container{margin:0;padding:0}.elementor-1735 .elementor-element.elementor-element-a8095e2.elementor-element{--align-self:center}.elementor-1735 .elementor-element.elementor-element-959fcff{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-81759d8{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-019b601{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-d5b0b14{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-233a4ef{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-fb75503{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-4636973{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-b36e53c{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-328469a{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-74e366b{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-1e354cb{margin-top:0;margin-bottom:0;padding:2% 0 1%}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta__content{text-align:center}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta__title:not(:last-child){margin-bottom:36px}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta__description{font-size:20px}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta__button{font-size:18px;font-weight:700;background-color:#cd9a29;border-color:#cd9a29;border-width:0;border-radius:3px;padding:0 0 0 -1px}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta__button:hover{background-color:var(--e-global-color-secondary)}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta .elementor-cta__bg,.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta .elementor-cta__bg-overlay{transition-duration:1.5s}.elementor-1735 .elementor-element.elementor-element-6d13333{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-76b7d5b{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-22b9efe{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-f3be752{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-d5861af{--display:grid;--e-con-grid-template-columns:repeat(2,1fr);--e-con-grid-template-rows:repeat(1,1fr);--grid-auto-flow:row}.elementor-1735 .elementor-element.elementor-element-37968a4{color:#fff}.elementor-1735 .elementor-element.elementor-element-37968a4>.elementor-widget-container{padding:25px;background-color:#01497c;border-radius:3px}.elementor-1735 .elementor-element.elementor-element-87ad565{color:#fff}.elementor-1735 .elementor-element.elementor-element-87ad565>.elementor-widget-container{padding:25px;background-color:#cd9a29;border-radius:3px}.elementor-1735 .elementor-element.elementor-element-c3dcdee{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-42f4731{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-93671cb{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-f82083a{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-d0ef930{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-65a151e{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-4814448{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1735 .elementor-element.elementor-element-5dcdc69{margin-top:0;margin-bottom:0;padding:1% 0 2%}.elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list-item{align-items:flex-start}.elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list li:not(:last-child){margin-bottom:20px}body.rtl .elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list-image{padding-left:calc(20px/2)}body.rtl .elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list-image+.elementor-price-list-text{padding-right:calc(20px/2)}body:not(.rtl) .elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list-image{padding-right:calc(20px/2)}body:not(.rtl) .elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list-image+.elementor-price-list-text{padding-left:calc(20px/2)}.elementor-1735 .elementor-element.elementor-element-85a26a1 .elementor-price-list-separator{border-bottom-style:none}.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-anchorPrevLink,.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-anchorNextLink{color:var(--e-global-color-secondary);font-size:20px;font-weight:800;text-transform:none;line-height:50px}.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-anchorPrevLink:hover,.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-anchorNextLink:hover{color:var(--e-global-color-secondary)}.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-prev-icon.icon-wrapper i,.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-next-icon.icon-wrapper i{font-size:20px}.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-prev-title,.elementor-1735 .elementor-element.elementor-element-b052682 .ae-element-next-title{font-size:20px;font-weight:400;text-decoration:underline}.elementor-1735 .elementor-element.elementor-element-b052682>.elementor-widget-container{margin:0;padding:10px;background-color:var(--e-global-color-729eb61);border-style:none;border-radius:0}@media(max-width:1024px){.elementor-1735 .elementor-element.elementor-element-d5861af{--grid-auto-flow:row}}@media(max-width:767px){.elementor-1735 .elementor-element.elementor-element-a3e3412{padding:105px 0}.elementor-1735 .elementor-element.elementor-element-5fc3b1b>.elementor-element-populated{padding:0 25px}.elementor-1735 .elementor-element.elementor-element-9bbbf3c{padding:0}.elementor-1735 .elementor-element.elementor-element-fb335e8 .elementor-heading-title{font-size:20px}.elementor-1735 .elementor-element.elementor-element-3a954b7{padding:5% 0 0}.elementor-1735 .elementor-element.elementor-element-9c159d1{padding:5% 0 0}.elementor-1735 .elementor-element.elementor-element-df1191d{padding:3% 0}.elementor-1735 .elementor-element.elementor-element-1e354cb{padding:4% 0}.elementor-1735 .elementor-element.elementor-element-281a07b .elementor-cta__button{padding:13px}.elementor-1735 .elementor-element.elementor-element-d5861af{--e-con-grid-template-columns:repeat(1,1fr);--e-con-grid-template-rows:repeat(1,1fr);--grid-auto-flow:row;--padding-top:20px;--padding-bottom:20px;--padding-left:0px;--padding-right:0px}}@media(min-width:768px){.elementor-1735 .elementor-element.elementor-element-c871d52{width:100%}}