/* ============================================================ */
        /* USA COMPANY FORMATION — PREMIUM CONSULTANCY DESIGN           */
        /* ============================================================ */

        * {
            margin: 0;
            padding: 0;
            box-sizing: border-box;
        }

        .usa-formation-wrapper {
            font-family: 'Inter', sans-serif;
            background: #f6f8fc;
            padding: 80px 24px;
            position: relative;
            overflow: hidden;
        }

        .usa-formation-wrapper::before {
            content: '';
            position: absolute;
            width: 700px;
            height: 700px;
            background: radial-gradient(circle, rgba(32, 68, 122, 0.03) 0%, transparent 70%);
            top: -300px;
            right: -250px;
            border-radius: 50%;
            pointer-events: none;
        }

        .usa-formation-wrapper .container {
            max-width: 1200px;
            margin: 0 auto;
            position: relative;
            z-index: 2;
        }

        /* ============================================================ */
        /* SECTION HEADER                                               */
        /* ============================================================ */
        .usa-formation-wrapper .section-header {
            text-align: center;
            margin-bottom: 48px;
        }

        .usa-formation-wrapper .section-header .badge {
            display: inline-block;
            background: #20447a;
            color: #fff;
            font-size: 11px;
            font-weight: 700;
            letter-spacing: 2px;
            text-transform: uppercase;
            padding: 6px 22px;
            border-radius: 30px;
            margin-bottom: 10px;
        }

        .usa-formation-wrapper .section-header h2 {
            font-size: 2.2rem;
            font-weight: 800;
            color: #151515;
            line-height: 1.15;
            margin-bottom: 8px;
        }

        .usa-formation-wrapper .section-header h2 span {
            color: #20447a;
        }

        .usa-formation-wrapper .section-header p {
            font-size: 16px;
            color: #5a6a7e;
            max-width: 620px;
            margin: 0 auto;
        }

        /* ============================================================ */
        /* HERO SECTION — NO IMAGE                                      */
        /* ============================================================ */
        .usa-formation-wrapper .hero-section {
            background: #ffffff;
            border-radius: 24px;
            padding: 52px 56px;
            border: 1px solid #eef2f9;
            margin-bottom: 60px;
            box-shadow: 0 4px 16px rgba(0, 0, 0, 0.02);
            text-align: center;
        }

        .usa-formation-wrapper .hero-section .badge {
            display: inline-block;
            background: #20447a;
            color: #fff;
            font-size: 11px;
            font-weight: 700;
            letter-spacing: 2px;
            text-transform: uppercase;
            padding: 6px 22px;
            border-radius: 30px;
            margin-bottom: 14px;
        }

        .usa-formation-wrapper .hero-section h1 {
            font-size: 2.4rem;
            font-weight: 900;
            color: #151515;
            line-height: 1.15;
            margin-bottom: 12px;
        }

        .usa-formation-wrapper .hero-section h1 span {
            color: #20447a;
        }

        .usa-formation-wrapper .hero-section p {
            font-size: 16px;
            color: #5a6a7e;
            line-height: 1.7;
            max-width: 700px;
            margin: 0 auto 20px;
        }

        .usa-formation-wrapper .hero-section .key-points {
            display: flex;
            justify-content: center;
            flex-wrap: wrap;
            gap: 16px 32px;
        }

        .usa-formation-wrapper .hero-section .key-points span {
            font-size: 14px;
            color: #2d3a4a;
            display: flex;
            align-items: center;
            gap: 8px;
        }

        .usa-formation-wrapper .hero-section .key-points span i {
            color: #20447a;
        }

        /* ============================================================ */
        /* STATS BANNER                                                 */
        /* ============================================================ */
        .usa-formation-wrapper .stats-banner {
            display: grid;
            grid-template-columns: repeat(4, 1fr);
            gap: 24px;
            margin-bottom: 60px;
            background: #ffffff;
            border-radius: 18px;
            padding: 32px 40px;
            border: 1px solid #eef2f9;
        }

        .usa-formation-wrapper .stats-banner .stat {
            text-align: center;
        }

        .usa-formation-wrapper .stats-banner .stat .number {
            font-size: 32px;
            font-weight: 800;
            color: #20447a;
            display: block;
        }

        .usa-formation-wrapper .stats-banner .stat .label {
            font-size: 14px;
            color: #5a6a7e;
            margin-top: 4px;
        }

        /* ============================================================ */
        /* SERVICES GRID                                                */
        /* ============================================================ */
        .usa-formation-wrapper .services-grid {
            display: grid;
            grid-template-columns: repeat(3, 1fr);
            gap: 24px;
            margin-bottom: 60px;
        }

        .usa-formation-wrapper .services-grid .service-card {
            background: #ffffff;
            border-radius: 18px;
            padding: 30px 26px;
            border: 1px solid #eef2f9;
            transition: all 0.35s ease;
            box-shadow: 0 2px 8px rgba(0, 0, 0, 0.02);
            text-align: center;
        }

        .usa-formation-wrapper .services-grid .service-card:hover {
            transform: translateY(-6px);
            border-color: #20447a;
            box-shadow: 0 16px 40px rgba(32, 68, 122, 0.07);
        }

        .usa-formation-wrapper .services-grid .service-card .icon-wrap {
            width: 52px;
            height: 52px;
            background: #eef4ff;
            border-radius: 14px;
            display: flex;
            align-items: center;
            justify-content: center;
            font-size: 22px;
            color: #20447a;
            margin: 0 auto 16px;
            transition: 0.3s;
        }

        .usa-formation-wrapper .services-grid .service-card:hover .icon-wrap {
            background: #20447a;
            color: #fff;
        }

        .usa-formation-wrapper .services-grid .service-card h4 {
            font-size: 17px;
            font-weight: 700;
            color: #151515;
            margin-bottom: 6px;
        }

        .usa-formation-wrapper .services-grid .service-card p {
            font-size: 14px;
            color: #5a6a7e;
            line-height: 1.6;
        }

        /* ============================================================ */
        /* TWO-COLUMN BREAK — LLC vs BRANCH (No Image)                  */
        /* ============================================================ */
        .usa-formation-wrapper .break-section {
            display: grid;
            grid-template-columns: 1fr 1fr;
            gap: 40px;
            background: #ffffff;
            border-radius: 24px;
            padding: 44px 48px;
            border: 1px solid #eef2f9;
            margin-bottom: 60px;
            box-shadow: 0 4px 16px rgba(0, 0, 0, 0.02);
        }

        .usa-formation-wrapper .break-section .break-box {
            padding: 20px;
            border-radius: 16px;
            background: #f8faff;
            border: 1px solid #eef2f9;
            transition: 0.3s;
        }

        .usa-formation-wrapper .break-section .break-box:hover {
            border-color: #20447a;
            background: #eef4ff;
        }

        .usa-formation-wrapper .break-section .break-box .icon-wrap {
            font-size: 32px;
            color: #20447a;
            margin-bottom: 10px;
        }

        .usa-formation-wrapper .break-section .break-box h3 {
            font-size: 20px;
            font-weight: 700;
            color: #151515;
            margin-bottom: 6px;
        }

        .usa-formation-wrapper .break-section .break-box p {
            font-size: 14px;
            color: #5a6a7e;
            line-height: 1.6;
        }

        .usa-formation-wrapper .break-section .break-box ul {
            list-style: none;
            padding: 0;
            margin-top: 10px;
        }

        .usa-formation-wrapper .break-section .break-box ul li {
            padding: 4px 0;
            font-size: 14px;
            color: #2d3a4a;
            display: flex;
            align-items: center;
            gap: 10px;
        }

        .usa-formation-wrapper .break-section .break-box ul li i {
            color: #20447a;
        }

        /* ============================================================ */
        /* WHY CHOOSE US — USA SPECIFIC                                 */
        /* ============================================================ */
        .usa-formation-wrapper .why-usa-grid {
            display: grid;
            grid-template-columns: repeat(3, 1fr);
            gap: 24px;
            margin-bottom: 60px;
        }

        .usa-formation-wrapper .why-usa-grid .why-card {
            background: #ffffff;
            border-radius: 18px;
            padding: 30px 26px;
            border-left: 4px solid #20447a;
            transition: all 0.35s ease;
            box-shadow: 0 2px 8px rgba(0, 0, 0, 0.02);
        }

        .usa-formation-wrapper .why-usa-grid .why-card:hover {
            transform: translateX(6px);
            border-color: #1a3a66;
            box-shadow: 0 12px 32px rgba(32, 68, 122, 0.06);
        }

        .usa-formation-wrapper .why-usa-grid .why-card .icon-wrap {
            font-size: 24px;
            color: #20447a;
            margin-bottom: 12px;
        }

        .usa-formation-wrapper .why-usa-grid .why-card h4 {
            font-size: 17px;
            font-weight: 700;
            color: #151515;
            margin-bottom: 6px;
        }

        .usa-formation-wrapper .why-usa-grid .why-card p {
            font-size: 14px;
            color: #5a6a7e;
            line-height: 1.6;
        }

        /* ============================================================ */
        /* PROCESS TIMELINE                                             */
        /* ============================================================ */
        .usa-formation-wrapper .process-timeline {
            display: flex;
            flex-direction: column;
            gap: 0;
            position: relative;
            padding-left: 40px;
            margin-bottom: 60px;
        }

        .usa-formation-wrapper .process-timeline::before {
            content: '';
            position: absolute;
            left: 15px;
            top: 0;
            bottom: 0;
            width: 3px;
            background: linear-gradient(180deg, #20447a, #20447a 70%, transparent);
            border-radius: 4px;
            opacity: 0.15;
        }

        .usa-formation-wrapper .step-item {
            display: flex;
            align-items: flex-start;
            gap: 28px;
            padding: 18px 0;
            position: relative;
        }

        .usa-formation-wrapper .step-item .step-marker {
            width: 48px;
            height: 48px;
            min-width: 48px;
            background: #20447a;
            color: #fff;
            font-size: 16px;
            font-weight: 800;
            border-radius: 50%;
            display: flex;
            align-items: center;
            justify-content: center;
            position: relative;
            z-index: 2;
            transition: all 0.35s ease;
            box-shadow: 0 4px 16px rgba(32, 68, 122, 0.2);
        }

        .usa-formation-wrapper .step-item:hover .step-marker {
            transform: scale(1.08);
            box-shadow: 0 8px 28px rgba(32, 68, 122, 0.3);
        }

        .usa-formation-wrapper .step-item .step-content {
            background: #ffffff;
            border-radius: 16px;
            padding: 20px 26px;
            border: 1px solid #eef2f9;
            transition: all 0.35s ease;
            flex: 1;
            box-shadow: 0 2px 8px rgba(0, 0, 0, 0.02);
        }

        .usa-formation-wrapper .step-item:hover .step-content {
            transform: translateX(6px);
            border-color: #20447a;
            box-shadow: 0 12px 32px rgba(32, 68, 122, 0.06);
        }

        .usa-formation-wrapper .step-item .step-content .icon-wrap {
            font-size: 20px;
            color: #20447a;
            margin-bottom: 4px;
            display: inline-block;
        }

        .usa-formation-wrapper .step-item .step-content h4 {
            font-size: 17px;
            font-weight: 700;
            color: #151515;
            margin-bottom: 4px;
        }

        .usa-formation-wrapper .step-item .step-content p {
            font-size: 14px;
            color: #5a6a7e;
            line-height: 1.6;
            margin-bottom: 0;
        }

        /* ============================================================ */
        /* CTA SECTION                                                  */
        /* ============================================================ */
        .usa-formation-wrapper .cta-section {
            background: linear-gradient(135deg, #20447a, #1a3a66);
            border-radius: 24px;
            padding: 48px 52px;
            display: flex;
            justify-content: space-between;
            align-items: center;
            flex-wrap: wrap;
            gap: 24px;
        }

        .usa-formation-wrapper .cta-section .cta-text h3 {
            font-size: 26px;
            font-weight: 700;
            color: #fff;
        }

        .usa-formation-wrapper .cta-section .cta-text p {
            color: #b8ccff;
            font-size: 16px;
            margin-top: 4px;
        }

        .usa-formation-wrapper .cta-section .cta-btn {
            display: inline-block;
            padding: 14px 38px;
            background: #fff;
            color: #20447a;
            font-weight: 700;
            border-radius: 50px;
            text-decoration: none;
            transition: 0.3s;
        }

        .usa-formation-wrapper .cta-section .cta-btn:hover {
            transform: translateY(-2px);
            box-shadow: 0 8px 24px rgba(255, 255, 255, 0.2);
        }

        /* ============================================================ */
        /* RESPONSIVE                                                   */
        /* ============================================================ */
        @media (max-width: 1024px) {
            .usa-formation-wrapper .services-grid {
                grid-template-columns: repeat(2, 1fr);
            }
            .usa-formation-wrapper .why-usa-grid {
                grid-template-columns: repeat(2, 1fr);
            }
            .usa-formation-wrapper .break-section {
                grid-template-columns: 1fr;
                padding: 32px 28px;
            }
            .usa-formation-wrapper .stats-banner {
                grid-template-columns: repeat(2, 1fr);
            }
        }

        @media (max-width: 768px) {
            .usa-formation-wrapper {
                padding: 50px 16px;
            }

            .usa-formation-wrapper .section-header h2 {
                font-size: 1.8rem;
            }

            .usa-formation-wrapper .hero-section h1 {
                font-size: 1.8rem;
            }

            .usa-formation-wrapper .hero-section {
                padding: 32px 24px;
            }

            .usa-formation-wrapper .services-grid {
                grid-template-columns: 1fr;
            }
            .usa-formation-wrapper .why-usa-grid {
                grid-template-columns: 1fr;
            }

            .usa-formation-wrapper .process-timeline {
                padding-left: 28px;
            }
            .usa-formation-wrapper .process-timeline::before {
                left: 10px;
            }
            .usa-formation-wrapper .step-item {
                gap: 18px;
                padding: 12px 0;
            }
            .usa-formation-wrapper .step-item .step-marker {
                width: 40px;
                height: 40px;
                min-width: 40px;
                font-size: 14px;
            }
            .usa-formation-wrapper .step-item .step-content {
                padding: 16px 18px;
            }

            .usa-formation-wrapper .cta-section {
                flex-direction: column;
                text-align: center;
                padding: 32px 24px;
            }
            .usa-formation-wrapper .cta-section .cta-btn {
                width: 100%;
                text-align: center;
            }

            .usa-formation-wrapper .break-section {
                padding: 24px 20px;
            }

            .usa-formation-wrapper .stats-banner {
                grid-template-columns: 1fr 1fr;
                gap: 16px;
                padding: 24px 20px;
            }
        }

        @media (max-width: 480px) {
            .usa-formation-wrapper .section-header h2 {
                font-size: 1.5rem;
            }
            .usa-formation-wrapper .hero-section h1 {
                font-size: 1.5rem;
            }
            .usa-formation-wrapper .process-timeline {
                padding-left: 20px;
            }
            .usa-formation-wrapper .process-timeline::before {
                left: 7px;
                width: 2px;
            }
            .usa-formation-wrapper .step-item {
                gap: 14px;
                padding: 10px 0;
            }
            .usa-formation-wrapper .step-item .step-marker {
                width: 34px;
                height: 34px;
                min-width: 34px;
                font-size: 12px;
            }
            .usa-formation-wrapper .step-item .step-content {
                padding: 14px 16px;
            }
            .usa-formation-wrapper .step-item .step-content h4 {
                font-size: 15px;
            }
            .usa-formation-wrapper .step-item .step-content p {
                font-size: 13px;
            }
            .usa-formation-wrapper .step-item .step-content .icon-wrap {
                font-size: 16px;
            }
            .usa-formation-wrapper .cta-section .cta-text h3 {
                font-size: 22px;
            }
            .usa-formation-wrapper .hero-section {
                padding: 24px 16px;
            }
            .usa-formation-wrapper .hero-section .key-points {
                flex-direction: column;
                gap: 8px;
                align-items: center;
            }
            .usa-formation-wrapper .stats-banner {
                grid-template-columns: 1fr;
                gap: 12px;
            }
        }