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70% );max-width:70%;}}@media(max-width:1024px){.elementor-4197 .elementor-element.elementor-element-7a16360f:not(.elementor-motion-effects-element-type-background), .elementor-4197 .elementor-element.elementor-element-7a16360f > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://upfrontcpa.com/wp-content/uploads/2026/08/tax-debt-resolution-offer-in-compromise-evaluation-2.avif");background-position:center right;}.elementor-4197 .elementor-element.elementor-element-78c76072 .elementor-heading-title{font-size:2.3rem;}.elementor-4197 .elementor-element.elementor-element-49150f3a{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--padding-top:7rem;--padding-bottom:4rem;--padding-left:4rem;--padding-right:4rem;}.elementor-4197 .elementor-element.elementor-element-6fb3738a{--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:0rem;}.elementor-4197 .elementor-element.elementor-element-2f7f1aad{width:var( --container-widget-width, 80% );max-width:80%;--container-widget-width:80%;--container-widget-flex-grow:0;}.elementor-4197 .elementor-element.elementor-element-2f7f1aad .elementor-heading-title{font-size:2.5rem;}.elementor-4197 .elementor-element.elementor-element-722ad369{--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:0rem;}.elementor-4197 .elementor-element.elementor-element-3df77d0d{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;}.elementor-4197 .elementor-element.elementor-element-21c7641b{--padding-top:10rem;--padding-bottom:9rem;--padding-left:4rem;--padding-right:0rem;}.elementor-4197 .elementor-element.elementor-element-17eaf686{--container-widget-width:80%;--container-widget-flex-grow:0;width:var( --container-widget-width, 80% );max-width:80%;}.elementor-4197 .elementor-element.elementor-element-17eaf686 .elementor-heading-title{font-size:2.2rem;}.elementor-4197 .elementor-element.elementor-element-34987aa7{--margin-top:0rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-457e0871{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-4197 .elementor-element.elementor-element-761bd6c6{--margin-top:0rem;--margin-bottom:0rem;--margin-left:-3rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-787f5657{--container-widget-width:80%;--container-widget-flex-grow:0;width:var( --container-widget-width, 80% );max-width:80%;}.elementor-4197 .elementor-element.elementor-element-787f5657 .elementor-heading-title{font-size:1.5rem;}.elementor-4197 .elementor-element.elementor-element-40a7ae76{padding:0px 0px 0px 0px;}.elementor-4197 .elementor-element.elementor-element-40a7ae76 .swiper-slide{height:200px;}.elementor-4197 .elementor-element.elementor-element-40a7ae76 .swiper-slide-inner{padding:0px 0px 0px 0px;}.elementor-4197 .elementor-element.elementor-element-40a7ae76 .elementor-slide-heading{font-size:16px;}.elementor-4197 .elementor-element.elementor-element-7f7e2d89{--min-height:250px;--flex-direction:column-reverse;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-4197 .elementor-element.elementor-element-2264ed54{--min-height:200px;}.elementor-4197 .elementor-element.elementor-element-381dee22:not(.elementor-motion-effects-element-type-background), .elementor-4197 .elementor-element.elementor-element-381dee22 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url("https://upfrontcpa.com/wp-content/uploads/2026/08/background-preces-title-cpa-upfront-2.avif");background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-4197 .elementor-element.elementor-element-381dee22{--min-height:50px;}.elementor-4197 .elementor-element.elementor-element-1dc69fa5{--min-height:2000px;}.elementor-4197 .elementor-element.elementor-element-58055a8c{--padding-top:4rem;--padding-bottom:4rem;--padding-left:4rem;--padding-right:4rem;}.elementor-4197 .elementor-element.elementor-element-77362087{--container-widget-width:60%;--container-widget-flex-grow:0;width:var( --container-widget-width, 60% );max-width:60%;}.elementor-4197 .elementor-element.elementor-element-1461480b{width:var( --container-widget-width, 80% );max-width:80%;--container-widget-width:80%;--container-widget-flex-grow:0;}.elementor-4197 .elementor-element.elementor-element-4139cc36{--margin-top:-121rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-5356c6c{--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:0rem;}.elementor-4197 .elementor-element.elementor-element-217e95bb{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:3rem;}.elementor-4197 .elementor-element.elementor-element-2420cace{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:3rem;}.elementor-4197 .elementor-element.elementor-element-2d53a08a{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:3rem;}.elementor-4197 .elementor-element.elementor-element-62443a6c{--padding-top:4rem;--padding-bottom:4rem;--padding-left:4rem;--padding-right:4rem;}.elementor-4197 .elementor-element.elementor-element-4f1566b7{width:var( --container-widget-width, 90% );max-width:90%;padding:3rem 0rem 0rem 0rem;--container-widget-width:90%;--container-widget-flex-grow:0;}.elementor-4197 .elementor-element.elementor-element-4f1566b7 .elementor-heading-title{font-size:2.5rem;}.elementor-4197 .elementor-element.elementor-element-6f0b8996{--margin-top:-37rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-3906f875{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-4197 .elementor-element.elementor-element-40970b7b{margin:0px 0px calc(var(--kit-widget-spacing, 0px) + 0px) 48px;}.elementor-4197 .elementor-element.elementor-element-40970b7b.elementor-element{--align-self:center;}.elementor-4197 .elementor-element.elementor-element-43bd9e89{--margin-top:0rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-39018fe7{--margin-top:0rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-60fa1648{--container-widget-width:70%;--container-widget-flex-grow:0;width:var( --container-widget-width, 70% );max-width:70%;}.elementor-4197 .elementor-element.elementor-element-60fa1648 .elementor-heading-title{font-size:2.5rem;}.elementor-4197 .elementor-element.elementor-element-7d11faac .elementor-divider-separator{width:30%;}.elementor-4197 .elementor-element.elementor-element-3984184c{--container-widget-width:90%;--container-widget-flex-grow:0;width:var( --container-widget-width, 90% );max-width:90%;}.elementor-4197 .elementor-element.elementor-element-17cbb4ba{--margin-top:0px;--margin-bottom:-450px;--margin-left:0px;--margin-right:0px;--z-index:1;}.elementor-4197 .elementor-element.elementor-element-3f1d18d2{--container-widget-width:70%;--container-widget-flex-grow:0;width:var( --container-widget-width, 70% );max-width:70%;}.elementor-4197 .elementor-element.elementor-element-3f1d18d2 .elementor-heading-title{font-size:2.2rem;}.elementor-4197 .elementor-element.elementor-element-24519c1c{--container-widget-width:90%;--container-widget-flex-grow:0;width:var( --container-widget-width, 90% );max-width:90%;}}@media(max-width:767px){.elementor-4197 .elementor-element.elementor-element-7a16360f{--flex-direction:row;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap;--padding-top:2rem;--padding-bottom:2rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-307860f2{--padding-top:5rem;--padding-bottom:3rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-78c76072 .elementor-heading-title{font-size:2rem;}.elementor-4197 .elementor-element.elementor-element-28a557bd{--padding-top:2rem;--padding-bottom:2rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-49150f3a{--padding-top:3rem;--padding-bottom:3rem;--padding-left:3rem;--padding-right:3rem;}.elementor-4197 .elementor-element.elementor-element-21c7641b{--padding-top:5rem;--padding-bottom:4rem;--padding-left:4rem;--padding-right:4rem;}.elementor-4197 .elementor-element.elementor-element-6088878d{margin:2rem 0rem calc(var(--kit-widget-spacing, 0px) + 0rem) 0rem;}.elementor-4197 .elementor-element.elementor-element-457e0871{--align-items:center;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--padding-top:0rem;--padding-bottom:0rem;--padding-left:0rem;--padding-right:0rem;}.elementor-4197 .elementor-element.elementor-element-761bd6c6{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0rem;--margin-bottom:0rem;--margin-left:-2rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-58616e1b{--width:80%;}.elementor-4197 .elementor-element.elementor-element-7840f62{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;}.elementor-4197 .elementor-element.elementor-element-7edc327b{--width:80%;}.elementor-4197 .elementor-element.elementor-element-58055a8c{--gap:0px 0px;--row-gap:0px;--column-gap:0px;}.elementor-4197 .elementor-element.elementor-element-77362087{padding:0rem 0rem 0rem 0rem;--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;}.elementor-4197 .elementor-element.elementor-element-77362087 .elementor-heading-title{font-size:2.2rem;}.elementor-4197 .elementor-element.elementor-element-6815ff01{padding:0px 0px 15px 0px;}.elementor-4197 .elementor-element.elementor-element-6815ff01 .elementor-divider-separator{width:30%;}.elementor-4197 .elementor-element.elementor-element-1461480b{margin:2rem 0rem calc(var(--kit-widget-spacing, 0px) + 0rem) 0rem;--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;}.elementor-4197 .elementor-element.elementor-element-4139cc36{--margin-top:-105rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-217e95bb{--padding-top:2rem;--padding-bottom:0rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-2420cace{--padding-top:0rem;--padding-bottom:0rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-2d53a08a{--padding-top:0rem;--padding-bottom:2rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-75cf523c{--flex-direction:row-reverse;--container-widget-width:initial;--container-widget-height:100%;--container-widget-flex-grow:1;--container-widget-align-self:stretch;--flex-wrap-mobile:wrap-reverse;}.elementor-4197 .elementor-element.elementor-element-498c3735{padding:0px 0px 15px 0px;}.elementor-4197 .elementor-element.elementor-element-6f0b8996{--margin-top:-19rem;--margin-bottom:0rem;--margin-left:0rem;--margin-right:0rem;}.elementor-4197 .elementor-element.elementor-element-40970b7b{margin:2rem 0rem calc(var(--kit-widget-spacing, 0px) + 0rem) 0rem;}.elementor-4197 .elementor-element.elementor-element-39018fe7{--padding-top:16rem;--padding-bottom:4rem;--padding-left:2rem;--padding-right:2rem;}.elementor-4197 .elementor-element.elementor-element-60fa1648{--container-widget-width:100%;--container-widget-flex-grow:0;width:var( --container-widget-width, 100% );max-width:100%;}.elementor-4197 .elementor-element.elementor-element-638125eb{margin:2rem 0rem calc(var(--kit-widget-spacing, 0px) + 0rem) 0rem;}.elementor-4197 .elementor-element.elementor-element-17cbb4ba{--min-height:200px;}.elementor-4197 .elementor-element.elementor-element-4cba78ab{--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;}.elementor-4197 .elementor-element.elementor-element-3f1d18d2{--container-widget-width:80%;--container-widget-flex-grow:0;width:var( --container-widget-width, 80% );max-width:80%;}.elementor-4197 .elementor-element.elementor-element-51f96d3b{padding:0rem 0rem 0rem 0rem;}.elementor-4197 .elementor-element.elementor-element-3ffd0bf{margin:0rem 0rem calc(var(--kit-widget-spacing, 0px) + 0rem) 0rem;--container-widget-width:80%;--container-widget-flex-grow:0;width:var( --container-widget-width, 80% );max-width:80%;}}/* Start custom CSS for slides, class: .elementor-element-40a7ae76 */@media (max-width: 767px) {
    /* Contener el overflow del carrusel Swiper */
    .elementor-742 .swiper,
    .elementor-742 .elementor-swiper,
    .elementor-742 .swiper-container {
        overflow: hidden !important;
        max-width: 100% !important;
    }

    /* Que el slide no exceda el ancho de pantalla */
    .elementor-742 .swiper-slide {
        width: 300px !important;
        max-width: 85vw !important;
        margin-right: 20px !important;
    }
}/* End custom CSS */