.elementor-1714 .elementor-element.elementor-element-cfc6707:not(.elementor-motion-effects-element-type-background),.elementor-1714 .elementor-element.elementor-element-cfc6707>.elementor-motion-effects-container>.elementor-motion-effects-layer{background-image:url("https://es.cpa/wp-content/uploads/2026/01/LLC-vs-S-Corp_BG.jpg");background-position:center center;background-repeat:no-repeat;background-size:cover}.elementor-1714 .elementor-element.elementor-element-cfc6707{transition:background .3s,border .3s,border-radius .3s,box-shadow .3s;margin-top:0;margin-bottom:42px;padding:216px 0 80px}.elementor-1714 .elementor-element.elementor-element-cfc6707>.elementor-background-overlay{transition:background .3s,border-radius .3s,opacity .3s}.elementor-1714 .elementor-element.elementor-element-a8c0dad>.elementor-element-populated{padding:0 20px}.elementor-1714 .elementor-element.elementor-element-75ab402>.elementor-container{max-width:844px}.elementor-1714 .elementor-element.elementor-element-a1a680f>.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-1714 .elementor-element.elementor-element-2a65ebf{text-align:center}.elementor-1714 .elementor-element.elementor-element-2a65ebf .elementor-heading-title{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-5a47dda{text-align:center}.elementor-1714 .elementor-element.elementor-element-5a47dda .elementor-heading-title{font-size:23px;font-weight:400;line-height:30px;color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-c5a0849>.elementor-element-populated{padding:0}.elementor-1714 .elementor-element.elementor-element-d0479ae{margin-top:0;margin-bottom:0;padding:0}.elementor-1714 .elementor-element.elementor-element-26f4411{--divider-border-style:solid;--divider-color:var(--e-global-color-secondary);--divider-border-width:1.5px}.elementor-1714 .elementor-element.elementor-element-26f4411>.elementor-widget-container{margin:8px}.elementor-1714 .elementor-element.elementor-element-26f4411 .elementor-divider-separator{width:100%;margin:0 auto;margin-center:0}.elementor-1714 .elementor-element.elementor-element-26f4411 .elementor-divider{text-align:center;padding-block-start:15px;padding-block-end:15px}.elementor-1714 .elementor-element.elementor-element-991cddd{--display:flex}.elementor-1714 .elementor-element.elementor-element-45ca0a3{font-size:14px;font-weight:400;font-style:normal;line-height:15px}.elementor-1714 .elementor-element.elementor-element-0423dfe{margin-top:4px;margin-bottom:4px;padding:0}.elementor-1714 .elementor-element.elementor-element-cfbe587>.elementor-widget-container{margin:8px}.elementor-1714 .elementor-element.elementor-element-cfbe587{--box-border-width:2px;--separator-width:2px;--item-text-hover-decoration:underline}.elementor-1714 .elementor-element.elementor-element-cfbe587 .elementor-toc__header-title{text-align:start}.elementor-1714 .elementor-element.elementor-element-cfbe587 .elementor-toc__header,.elementor-1714 .elementor-element.elementor-element-cfbe587 .elementor-toc__header-title{font-weight:600}.elementor-1714 .elementor-element.elementor-element-cfbe587 .elementor-toc__header{flex-direction:row}.elementor-1714 .elementor-element.elementor-element-cfbe587 .elementor-toc__list-item{font-weight:500}.elementor-1714 .elementor-element.elementor-element-d85ae5e{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-9fccd4f{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-ca0ebf8>.elementor-element-populated,.elementor-1714 .elementor-element.elementor-element-ca0ebf8>.elementor-element-populated>.elementor-background-overlay,.elementor-1714 .elementor-element.elementor-element-ca0ebf8>.elementor-background-slideshow{border-radius:0}.elementor-1714 .elementor-element.elementor-element-ca0ebf8>.elementor-element-populated{padding:0}.elementor-1714 .elementor-element.elementor-element-6e83393>.elementor-widget-container{margin:0;padding:0}.elementor-1714 .elementor-element.elementor-element-6e83393.elementor-element{--align-self:center}.elementor-1714 .elementor-element.elementor-element-6e83393 .elementor-alert{background-color:var(--e-global-color-1707b0d);border-inline-start-color:var(--e-global-color-text);border-inline-start-width:5px}.elementor-1714 .elementor-element.elementor-element-6e83393 .elementor-alert-title{color:var(--e-global-color-primary);font-size:30px;font-weight:500}.elementor-1714 .elementor-element.elementor-element-6e83393 .elementor-alert-description{color:var(--e-global-color-primary);font-size:16px;line-height:25px}.elementor-1714 .elementor-element.elementor-element-24b2266{margin-top:0;margin-bottom:0;padding:2% 0 0}.elementor-1714 .elementor-element.elementor-element-629d2bb{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-99e8138{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-6afd610{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-a570a0f{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-7479cea{margin-top:0;margin-bottom:0;padding:2% 0}.elementor-1714 .elementor-element.elementor-element-33b8bf2 .elementor-cta .elementor-cta__bg,.elementor-1714 .elementor-element.elementor-element-33b8bf2 .elementor-cta .elementor-cta__bg-overlay{transition-duration:1.5s}.elementor-1714 .elementor-element.elementor-element-33b8bf2 .elementor-cta__content{text-align:center}.elementor-1714 .elementor-element.elementor-element-33b8bf2 .elementor-cta__title:not(:last-child){margin-bottom:36px}.elementor-1714 .elementor-element.elementor-element-33b8bf2 .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-1714 .elementor-element.elementor-element-33b8bf2 .elementor-cta__button:hover{background-color:var(--e-global-color-secondary)}.elementor-1714 .elementor-element.elementor-element-a3790cc{margin-top:0;margin-bottom:0;padding:0}.elementor-1714 .elementor-element.elementor-element-c044f68{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-e97c2e1>.elementor-widget-container{padding:25px;border-style:solid;border-width:2px;border-color:var(--e-global-color-text)}.elementor-1714 .elementor-element.elementor-element-6a079fc{margin-top:0;margin-bottom:0;padding:2% 0 0}.elementor-1714 .elementor-element.elementor-element-036e0d3{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-be6c6d7{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-c235ae1{--display:flex}.elementor-1714 .elementor-element.elementor-element-98af385>.elementor-widget-container{background-color:var(--e-global-color-secondary);padding:25px}.elementor-1714 .elementor-element.elementor-element-98af385{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-98af385 a{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-077e3eb>.elementor-widget-container{background-color:var(--e-global-color-text);padding:25px}.elementor-1714 .elementor-element.elementor-element-077e3eb{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-077e3eb a{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-5d14a03{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-14d4793{--display:flex}.elementor-1714 .elementor-element.elementor-element-3b4c718>.elementor-widget-container{background-color:var(--e-global-color-secondary);padding:25px}.elementor-1714 .elementor-element.elementor-element-3b4c718{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-3b4c718 a{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-1d51166>.elementor-widget-container{background-color:var(--e-global-color-text);padding:25px}.elementor-1714 .elementor-element.elementor-element-1d51166{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-1d51166 a{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-2fd3132{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-6c8c41d{--display:flex}.elementor-1714 .elementor-element.elementor-element-400e4fd>.elementor-widget-container{background-color:var(--e-global-color-secondary);padding:25px}.elementor-1714 .elementor-element.elementor-element-400e4fd{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-400e4fd a{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-a0f4c71>.elementor-widget-container{background-color:var(--e-global-color-text);padding:25px}.elementor-1714 .elementor-element.elementor-element-a0f4c71{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-a0f4c71 a{color:var(--e-global-color-729eb61)}.elementor-1714 .elementor-element.elementor-element-793eacb{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-f3e74af{margin-top:0;margin-bottom:0;padding:1% 0 0}.elementor-1714 .elementor-element.elementor-element-81f1118{margin-top:0;margin-bottom:0;padding:1% 0 2%}.elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list-separator{border-bottom-style:none}.elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list-item{align-items:flex-start}.elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list li:not(:last-child){margin-bottom:20px}body.rtl .elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list-image{padding-left:calc(20px/2)}body.rtl .elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list-image+.elementor-price-list-text{padding-right:calc(20px/2)}body:not(.rtl) .elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list-image{padding-right:calc(20px/2)}body:not(.rtl) .elementor-1714 .elementor-element.elementor-element-5fa883f .elementor-price-list-image+.elementor-price-list-text{padding-left:calc(20px/2)}@media(max-width:767px){.elementor-1714 .elementor-element.elementor-element-cfc6707{padding:105px 0}.elementor-1714 .elementor-element.elementor-element-a8c0dad>.elementor-element-populated{padding:0 25px}.elementor-1714 .elementor-element.elementor-element-75ab402{padding:0}.elementor-1714 .elementor-element.elementor-element-5a47dda .elementor-heading-title{font-size:20px}.elementor-1714 .elementor-element.elementor-element-d0479ae{padding:5% 0 0}.elementor-1714 .elementor-element.elementor-element-0423dfe{padding:5% 0 0}}