html {
padding:0; 
margin:0; 
border:0; 
font: 76% verdana,arial,helvetica,sans-serif;
background:#fff url(images/bg_subwrap.gif) repeat-y left top; 
}

body {
padding:0; 
	margin:0; 
	border:0;
	background:#336699; 
}



a {
    COLOR: #336699;
    TEXT-DECORATION: underline;
}

a:link {
    COLOR: #336699;
    TEXT-DECORATION: underline;
}

a:active {
    COLOR: #336699;
    TEXT-DECORATION: underline;
}

a:visited {
    COLOR: #336699;
    TEXT-DECORATION: underline;
}

a:hover {
    COLOR: #336699;
    TEXT-DECORATION: none;
}

a.noline {
    TEXT-DECORATION: none;
}

a.noline:hover {
    TEXT-DECORATION: underline;
}
	
#head {
 float: left;
 clear: both;
	margin:0; 
	width:100%; 
	height:163px; 
	background: #336699;
	border-bottom: 4px solid #ff9933;
	}
	
#startmitte {
	float: left;
	width: 100%;
	margin: 0;
	height: 310px; /* 314 für IE */
	border-bottom: 4px solid #ff9933;
	background: #8dadc3 url(images/bg_startmitte.gif) no-repeat center -20px;
	clear: both;
}

#startbottom {
	float: left;
	width: 100%;
	margin: 0;
	background: #336699;
}

* html #head, * html #foot,* html #left {
	
	}

#pad1 {
	display:block; 
	width:18px; 
	height:163px; 
	float:left;
	}

.pad2 {
	display:block; 
	height:163px;
	}
#pad3 {
	display:block; 
	width:18px; 
	height:50px; 
	float:left;
	}
	
#pad4 {
	display:block; 
	width:100px; 
	height:25px; 
	float:left;
}

#pad5 {
	display:block; 
	width:345px; 
	height:100%; 
	float:left;
}

.bold {
	font-size:1.2em; 
	font-weight:bold;
	}

#wordsleft {float:left; top:100px; left:150px; height:200px; width:150px; background:#efd; border:1px solid #000; margin:5px; padding:5px;}
#wordsright {float:right; top:100px; right:150px; height:200px; width:150px; background:#def; border:1px solid #000; margin:5px; padding:5px;}
#wordsabsolute {position:absolute; top:280px; left:400px; background:#eee; border:1px solid #000; margin:5px; padding:5px; font-size:2em; color:#c00;}
#wordsrelative {position:relative; top:10px; left:30px; background:#ddd; border:1px solid #000; margin:5px; padding:5px; font-size:2em; color:#c00; width:200px;}




/* Navigation im Head */

ul#navtop a:link,
ul#navtop a:visited,
ul#navtop a:active {
	color: #FF9933;
	font-weight:bold;
	text-decoration: none;
	font-size: 1em;
	padding-left: 15px;
	background:  url(images/bg_navbot_li0.gif) no-repeat 0px 3px;
}

ul#navtop a:hover {
	color: #FF9933;
	background:  url(images/bg_navbot_li1.gif) no-repeat 0px 3px;
}

ul#navtop {
	text-align:left;
	padding: 0;
	margin: 45px auto 0 32px; /* Non-IE: margin: 45px auto 0 74px; */
	list-style: none outside;
	float:left;
}



ul#navtop li {
	line-height: 130%;
	padding: 0;
}

/* Navigation links */

#navleft {
	margin: 0;
	padding: 0;
	border-bottom: 4px solid #ff9933;
	background: #8dadc3;
}

#navleft h2 {
	text-indent: -3000px;
	margin: 0;
	padding: 0;
	font-size: 0px;
}

#navleft a:link,
#navleft a:visited,
#navleft a:active {
	color: #336699;
	font-weight:bold;
	text-decoration: none;
	font-size: 0.9em;
	padding-left: 15px;
	height: 8px;
	background:  url(images/bg_navC_li0.gif) no-repeat 0px 3px;
}

#navleft a:hover {
	color: #336699;
	background:  url(images/bg_navC_li1.gif) no-repeat 0px 3px;
}

#navleft img.home {
	margin: 9px 0 0 5px;
}

#navleft  a.home:link,
#navleft  a.home:visited,
#navleft  a.home:active,
#navleft  a.home:hover {
	padding: 0;
	height: inherit;
	background: none;
}

#navleft ul {
	width: 235px;
	text-align:left;
	margin: 0 auto 20px auto;
	padding: 42px 0 0 5px;
	list-style: none outside;
}

#navleft ul li {
	line-height: 130%;
	margin: 0 0 0 45px;
	padding: 0;
}

#navleft ul#navA {
	background:  url(images/bg_navA.gif) no-repeat;
}

#navleft ul#navB {
	background:  url(images/bg_navB.gif) no-repeat;
}

#navleft ul#navC {
	background:  url(images/bg_navC.gif) no-repeat;
}

/* Styles für Head */

#bghead {	
	border: none;
	position: absolute;
	margin: 0;
	padding: 0;
	z-index:20;
	right: 0px;
	top: 0px;
	height: 163px;
	width: 650px;
}

#startmitte div#navbar {
	float: left;
	width:235px;
	margin: 0;
	padding: 10px 0 0 0;
	background: transparent url(images/bg_startnavbar.gif) repeat left top;
}

#startmitte div#navbar h2 {
	text-indent: -3000px;
	margin: 0;
	padding: 0;
	font-size: 0px;
}

#startmitte div#navbar a:link,
#startmitte div#navbar a:visited,
#startmitte div#navbar a:active {
	color: #336699;
	font-weight:bold;
	text-decoration: none;
	font-size: 0.9em;
	padding-left: 15px;
	height: 8px;
	background:  url(images/bg_navC_li0.gif) no-repeat 0px 3px;
}

#startmitte div#navbar a:hover {
	color: #336699;
	background:  url(images/bg_navC_li1.gif) no-repeat 0px 3px;
}

#startmitte div#navbar img.home {
	margin: 9px 0 0 5px;
}

#startmitte div#navbar  a.home:link,
#startmitte div#navbar  a.home:visited,
#startmitte div#navbar  a.home:active,
#startmitte div#navbar  a.home:hover {
	padding: 0;
	height: inherit;
	background: none;
}

#startmitte div#navbar ul {
	width: 235px;
	text-align:left;
	margin: 0 auto 20px auto;
	padding: 42px 0 0 5px;
	list-style: none outside;
}

#startmitte div#navbar ul li {
	line-height: 130%;
	margin: 0 0 0 45px;
	padding: 0;
}

#startmitte div#navbar ul#navA {
	background:  url(images/bg_navA.gif) no-repeat;
}

#startmitte div#navbar ul#navB {
	background:  url(images/bg_navB.gif) no-repeat;
}

#startmitte div#navbar ul#navC {
	background:  url(images/bg_navC.gif) no-repeat;
}

#startmitte div#navbar img.home {
	margin: 9px 0 0 5px;
}

#startmitte img.logo {
		float: left;
		margin: 45px 0 25px 170px;
}

#startbottom p.adresse {
	float:left;
	font-size: 0.8em;
	color: #8dadc3;
	margin: 120px 0 10px 10px;
}

#startbottom p.adresse a {
	color: #8dadc3;
}

#startbottom img.claim {
	float:right;
	margin: 5px 0 3px 0;
}

#startbottom img.steuerberater {
	float:left;
	margin: 110px 0 0 5px;
}

/* Styles für Header-BG */

div.startbild { background: url(images/top_start.gif) no-repeat left bottom; }