<!-- .menu_home {width:184px; height:19px; position:relative; padding:0;  }
<!-- .menu_home a {cursor:pointer; text-decoration:none;}
<!-- .menu_home a em {display:block; width:184px; height:19px; background:url(./images_nav/home_off.gif) no-repeat; position:absolute; top:0; left:0;}
<!-- .menu_home a:hover {background:#ffffff;}
<!-- .menu_home a:hover em {background:url(./images_nav/home_on.gif) no-repeat;}
<!-- body#page_home .menu_home * em {background:url(./images_nav/home_land.gif) no-repeat;}


.menu_home {width:184px; position:relative; padding:0; }
.menu_home a {cursor:pointer; text-decoration:none;}
.menu_home a em {display:block; width:184px; height:17px; background:url(./images_nav/bar_home_off.gif) no-repeat ; position:absolute; top:0; left:0;}
.menu_home a:hover {background:#ffffff;}
.menu_home a:hover em {background:url(./images_nav/bar_home_on.gif) no-repeat;}
body#page_home .menu_home * em {background:url(./images_nav/bar_home_land.gif) no-repeat;}


.menu_principals {width:184px; height:21px; position:relative; padding:0; }
.menu_principals a {cursor:pointer; text-decoration:none;}
.menu_principals a em {display:block; width:184px; height:21px; background:url(./images_nav/principals_off.gif); position:absolute; top:0; left:0;}
.menu_principals a:hover {background:#ffffff;}
.menu_principals a:hover em {background: url(images_nav/principals_on.gif);}
body#page_principals .menu_principals * em {background:url(./images_nav/principals_land.gif);}

.menu_whatsnew {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_whatsnew a {cursor:pointer; text-decoration:none;}
.menu_whatsnew a em {display:block; width:184px; height:20px; background:url(./images_nav/whatsnew_off.gif); position:absolute; top:0; left:0;}
.menu_whatsnew a:hover {background:#ffffff;}
.menu_whatsnew a:hover em {background: url(images_nav/whatsnew_on.gif);}
body#page_whatsnew .menu_whatsnew * em {background:url(./images_nav/whatsnew_land.gif);}

<!-- .menu_aboutus {width:184px; height:23px; position:relative; padding:0; margin:0 auto 0em auto; }
<!-- .menu_aboutus a {cursor:pointer; text-decoration:none;}
<!-- .menu_aboutus a em {display:block; width:184px; height:23px; background:url(./images_nav/aboutus_off.gif); position:absolute; top:0; left:0;}
<!-- .menu_aboutus a:hover {background:#ffffff;}
<!-- .menu_aboutus a:hover em {background: url(images_nav/aboutus_on.gif);}
<!-- body#page_aboutus .menu_aboutus * em {background:url(./images_nav/aboutus_land.gif);}

<!-- .menu_news{width:184px; height:19px; position:relative; padding:0; margin:0 auto 0em auto; }
<!-- .menu_news a {cursor:pointer; text-decoration:none;}
<!-- .menu_news a em {display:block; width:184px; height:19px; background:url(./images_nav/news_off.gif); position:absolute; top:0; left:0;}
<!-- .menu_news a:hover {background:#ffffff;}
<!-- .menu_news a:hover em {background: url(images_nav/news_on.gif);}
<!-- body#page_news .menu_news * em {background:url(./images_nav/news_land.gif);}


.menu_annuities {width:184px; height:21px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_annuities a {cursor:pointer; text-decoration:none;}
.menu_annuities a em {display:block; width:184px; height:21px; background:url(./images_nav/annuities_off.gif); position:absolute; top:0; left:0;}
.menu_annuities a:hover {background:#ffffff;}
.menu_annuities a:hover em {background:url(./images_nav/annuities_on.gif);}
body#page_annuities .menu_annuities * em {background:url(./images_nav/annuities_land.gif);}

.menu_long_term_care {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_long_term_care a {cursor:pointer; text-decoration:none;}
.menu_long_term_care a em {display:block; width:184px; height:20px; background:url(./images_nav/ltc_off.gif); position:absolute; top:0; left:0;}
.menu_long_term_care a:hover {background:#ffffff;}
.menu_long_term_care a:hover em {background:url(./images_nav/ltc_on.gif);}
body#page_long_term_care .menu_long_term_care * em {background:url(./images_nav/ltc_land.gif);}

.menu_disability {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_disability a {cursor:pointer; text-decoration:none;}
.menu_disability a em {display:block; width:184px; height:20px; background:url(./images_nav/disability_off.gif); position:absolute; top:0; left:0;}
.menu_disability a:hover {background:#ffffff;}
.menu_disability a:hover em {background:url(./images_nav/disability_on.gif);}
body#page_disability .menu_disability * em {background:url(./images_nav/disability_land.gif);}

.menu_life_insurance {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_life_insurance a {cursor:pointer; text-decoration:none;}
.menu_life_insurance a em {display:block; width:184px; height:20px; background:url(./images_nav/life_off.gif); position:absolute; top:0; left:0;}
.menu_life_insurance a:hover {background:#ffffff;}
.menu_life_insurance a:hover em {background:url(./images_nav/life_on.gif);}
body#page_life_insurance .menu_life_insurance * em {background:url(./images_nav/life_land.gif);}

.menu_money_guard {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_money_guard a {cursor:pointer; text-decoration:none;}
.menu_money_guard a em {display:block; width:184px; height:20px; background:url(./images_nav/moneyguard_off.gif); position:absolute; top:0; left:0;}
.menu_money_guard a:hover {background:#ffffff;}
.menu_money_guard a:hover em {background:url(./images_nav/moneyguard_on.gif);}
body#page_moneyguard .menu_money_guard * em {background:url(./images_nav/moneyguard_land.gif);}


.menu_underwriting {width:184px; height:17px; position:relative; padding:0; }
.menu_underwriting a {cursor:pointer; text-decoration:none;}
.menu_underwriting a em {display:block; width:184px; height:17px; background:url(./images_nav/underwriting_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_underwriting a:hover {background:#ffffff;}
.menu_underwriting a:hover em {background:url(./images_nav/underwriting_on.gif);}
body#page_underwriting .menu_underwriting * em {background:url(./images_nav/underwriting_land.gif);}


.menu_case_status {width:184px; height:17px; position:relative; padding:0;}
.menu_case_status a {cursor:pointer; text-decoration:none;}
.menu_case_status a em {display:block; width:184px; height:17px; background:url(./images_nav/case_status_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_case_status a:hover {background:#ffffff;}
.menu_case_status a:hover em {background:url(./images_nav/case_status_on.gif) no-repeat;}
body#page_case_status .menu_case_status * em {background:url(./images_nav/case_status_land.gif) no-repeat;}


.menu_insure_review {width:184px; height:33px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_insure_review a {cursor:pointer; text-decoration:none;}
.menu_insure_review a em {display:block; width:184px; height:33px; background:url(./images_nav/insure_review_off.gif); position:absolute; top:0; left:0;}
.menu_insure_review a:hover {background:#ffffff;}
.menu_insure_review a:hover em {background:url(./images_nav/insure_review_on.gif);}
body#page_insure_review .menu_insure_review * em {background:url(./images_nav/insure_review_land.gif);}

.menu_next_level_term {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_next_level_term a {cursor:pointer; text-decoration:none;}
.menu_next_level_term a em {display:block; width:184px; height:20px; background:url(./images_nav/next_level_term_off.gif); position:absolute; top:0; left:0;}
.menu_next_level_term a:hover {background:#ffffff;}
.menu_next_level_term a:hover em {background:url(./images_nav/next_level_term_on.gif);}
body#page_next_level_term .menu_next_level_term * em {background:url(./images_nav/next_level_term_land.gif);}

.menu_insure_buy-sell {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_insure_buy-sell a {cursor:pointer; text-decoration:none;}
.menu_insure_buy-sell a em {display:block; width:184px; height:20px; background:url(./images_nav/insure_buy-sell_off.gif); position:absolute; top:0; left:0;}
.menu_insure_buy-sell a:hover {background:#ffffff;}
.menu_insure_buy-sell a:hover em {background:url(./images_nav/insure_buy-sell_on.gif);}
body#page_insure_buy-sell .menu_insure_buy-sell * em {background:url(./images_nav/insure_buy-sell_land.gif);}

.menu_412 {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_412 a {cursor:pointer; text-decoration:none;}
.menu_412 a em {display:block; width:184px; height:20px; background:url(./images_nav/412_off.gif); position:absolute; top:0; left:0;}
.menu_412 a:hover {background:#ffffff;}
.menu_412 a:hover em {background:url(./images_nav/412_on.gif);}
body#page_412 .menu_412 * em {background:url(./images_nav/412_land.gif);}

.menu_key_person {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_key_person a {cursor:pointer; text-decoration:none;}
.menu_key_person a em {display:block; width:184px; height:20px; background:url(./images_nav/key_person_off.gif); position:absolute; top:0; left:0;}
.menu_key_person a:hover {background:#ffffff;}
.menu_key_person a:hover em {background:url(./images_nav/key_person_on.gif);}
body#page_key_person_insurance .menu_key_person * em {background:url(./images_nav/key_person_land.gif);}

.menu_non_qualified {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_non_qualified a {cursor:pointer; text-decoration:none;}
.menu_non_qualified a em {display:block; width:184px; height:20px; background:url(./images_nav/non_qualified_off.gif); position:absolute; top:0; left:0;}
.menu_non_qualified a:hover {background:#ffffff;}
.menu_non_qualified a:hover em {background:url(./images_nav/non_qualified_on.gif);}
body#page_non_qualified_plans .menu_non_qualified * em {background:url(./images_nav/non_qualified_land.gif);}

.menu_estate_planning {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_estate_planning a {cursor:pointer; text-decoration:none;}
.menu_estate_planning a em {display:block; width:184px; height:20px; background:url(./images_nav/estate_planning_off.gif); position:absolute; top:0; left:0;}
.menu_estate_planning a:hover {background:#ffffff;}
.menu_estate_planning a:hover em {background:url(./images_nav/estate_planning_on.gif);}
body#page_estate_planning .menu_estate_planning * em {background:url(./images_nav/estate_planning_land.gif);}

.menu_prem_priv_fin {width:184px; height:34px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_prem_priv_fin a {cursor:pointer; text-decoration:none;}
.menu_prem_priv_fin a em {display:block; width:184px; height:34px; background:url(./images_nav/prem_priv_fin_off.gif); position:absolute; top:0; left:0;}
.menu_prem_priv_fin a:hover {background:#ffffff;}
.menu_prem_priv_fin a:hover em {background:url(./images_nav/prem_priv_fin_on.gif);}
body#page_prem_priv_financing .menu_prem_priv_fin * em {background:url(./images_nav/prem_priv_fin_land.gif);}

.menu_adv_markets {width:184px; height:33px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_adv_markets a {cursor:pointer; text-decoration:none;}
.menu_adv_markets a em {display:block; width:184px; height:33px; background:url(./images_nav/adv_markets_nav_off.gif); position:absolute; top:0; left:0;}
.menu_adv_markets a:hover {background:#ffffff;}
.menu_adv_markets a:hover em {background:url(./images_nav/adv_markets_nav_on.gif);}
body#page_adv_markets .menu_adv_markets * em {background:url(./images_nav/adv_markets_nav_land.gif);}

.menu_sec79 {width:184px; height:20px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_sec79 a {cursor:pointer; text-decoration:none;}
.menu_sec79 a em {display:block; width:184px; height:20px; background:url(./images_nav/sec79_off.gif); position:absolute; top:0; left:0;}
.menu_sec79 a:hover {background:#ffffff;}
.menu_sec79 a:hover em {background:url(./images_nav/sec79_on.gif);}
body#page_sec79 .menu_sec79 * em {background:url(./images_nav/sec79_land.gif);}


.menu_forms {width:184px; height:17px; position:relative; padding:0; }
.menu_forms a {cursor:pointer; text-decoration:none;}
.menu_forms a em {display:block; width:184px; height:17px; background:url(./images_nav/forms_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_forms a:hover {background:#ffffff;}
.menu_forms a:hover em {background:url(./images_nav/forms_on.gif) no-repeat;}
body#page_forms .menu_forms * em {background:url(./images_nav/forms_land.gif) no-repeat;}


.menu_calculators {width:184px; height:17px; position:relative; padding:0; }
.menu_calculators a {cursor:pointer; text-decoration:none;}
.menu_calculators a em {display:block; width:184px; height:17px; background:url(./images_nav/calculators_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_calculators a:hover {background:#ffffff;}
.menu_calculators a:hover em {background:url(./images_nav/calculators_on.gif) no-repeat;}
body#page_calculators .menu_calculators * em {background:url(./images_nav/calculators_land.gif) no-repeat;}


.menu_contracting {width:184px; height:17px; position:relative; padding:0; }
.menu_contracting a {cursor:pointer; text-decoration:none;}
.menu_contracting a em {display:block; width:184px; height:17px; background:url(./images_nav/contracting_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_contracting a:hover {background:#ffffff;}
.menu_contracting a:hover em {background:url(./images_nav/contracting_on.gif) no-repeat;}
body#page_contracting .menu_contracting * em {background:url(./images_nav/contracting_land.gif) no-repeat;}


.menu_EandO {width:184px; height:17px; position:relative; padding:0; }
.menu_EandO a {cursor:pointer; text-decoration:none;}
.menu_EandO a em {display:block; width:184px; height:17px; background:url(./images_nav/EandO_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_EandO a:hover {background:#ffffff;}
.menu_EandO a:hover em {background:url(./images_nav/EandO_on.gif) no-repeat;}
body#page_EandO .menu_EandO * em {background:url(./images_nav/EandO_land.gif) no-repeat;}


.menu_carriers {width:184px; height:17px; position:relative; padding:0; }
.menu_carriers a {cursor:pointer; text-decoration:none;}
.menu_carriers a em {display:block; width:184px; height:17px; background:url(./images_nav/carriers_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_carriers a:hover {background:#ffffff;}
.menu_carriers a:hover em {background:url(./images_nav/carriers_on.gif) no-repeat;}
body#page_carriers .menu_carriers * em {background:url(./images_nav/carriers_land.gif) no-repeat;}


.menu_resources {width:184px; height:17px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_resources a {cursor:pointer; text-decoration:none;}
.menu_resources a em {display:block; width:184px; height:17px; background:url(./images_nav/resources_off.gif) no-repeat ; position:absolute; top:0; left:0;}
.menu_resources a:hover {background:#ffffff;}
.menu_resources a:hover em {background:url(./images_nav/resources_on.gif);}
body#page_resources .menu_resources * em {background:url(./images_nav/resources_land.gif);}


.menu_contact {width:184px; height:17px; position:relative; padding:0; }
.menu_contact a {cursor:pointer; text-decoration:none;}
.menu_contact a em {display:block; width:184px; height:17px; background:url(./images_nav/contact_off.gif) no-repeat; position:absolute; top:0; left:0;}
.menu_contact a:hover {background:#ffffff;}
.menu_contact a:hover em {background:url(./images_nav/contact_on.gif) no-repeat;}
body#page_contact .menu_contact * em {background:url(./images_nav/contact_land.gif) no-repeat;}


.menu_secure {width:184px; height:17px; position:relative; padding:0; margin:0 auto 0em auto; }
.menu_secure a {cursor:pointer; text-decoration:none;}
.menu_secure a em {display:block; width:184px; height:17px; background:url(./images_nav/secure_off.gif); position:absolute; top:0; left:0;}
.menu_secure a:hover {background:#ffffff;}
.menu_secure a:hover em {background:url(./images_nav/secure_on.gif);}
body#page_secure .menu_secure * em {background:url(./images_nav/secure_land.gif);}


ul li {
	list-style-type:none;
	margin:0;
	padding:0;
	}
	
ul,dd,dl {
	margin:0;
	padding:0;
	}
	
dt img {
	border:none;
	}

dd {
	margin-top:5px;
}

table td div, dt {
	margin-top:15px;
}

dt.menu_company {width:184px; height:17px; position:relative; padding:0; }
dt.menu_company a {cursor:pointer; text-decoration:none;}
dt.menu_company a em {display:block; width:184px; height:17px; background:url(./images_nav/bar_company.gif) no-repeat; position:absolute; top:0; left:0;}
dt.menu_company a:hover {background:#ffffff;}
dt.menu_company a:hover em {background:url(./images_nav/bar_company_land.gif) no-repeat;}
dt.menu_company a.active em {background:url(./images_nav/bar_company_land.gif) no-repeat;}

dt.menu_services {width:184px; height:17px; position:relative; padding:0; }
dt.menu_services a {cursor:pointer; text-decoration:none;}
dt.menu_services a em {display:block; width:184px; height:17px; background:url(./images_nav/bar_services.gif) no-repeat; position:absolute; top:0; left:0;}
dt.menu_services a:hover {background:#ffffff;}
dt.menu_services a:hover em {background:url(./images_nav/bar_services_land.gif) no-repeat;}
dt.menu_services a.active em {background:url(./images_nav/bar_services_land.gif) no-repeat;}

dt.menu_requests {width:184px; height:17px; position:relative; padding:0; }
dt.menu_requests a {cursor:pointer; text-decoration:none;}
dt.menu_requests a em {display:block; width:184px; height:17px; background:url(./images_nav/bar_IandR.gif) no-repeat; position:absolute; top:0; left:0;}
dt.menu_requests a:hover {background:#ffffff;}
dt.menu_requests a:hover em {background:url(./images_nav/bar_IandR_land.gif) no-repeat;}
dt.menu_requests a.active em {background:url(./images_nav/bar_IandR_land.gif) no-repeat;}

dt.menu_sales {width:184px; height:32px; position:relative; padding:0; }
dt.menu_sales a {cursor:pointer; text-decoration:none;}
dt.menu_sales a em {display:block; width:184px; height:32px; background:url(./images_nav/bar_sales.gif) no-repeat; position:absolute; top:0; left:0;}
dt.menu_sales a:hover {background:#ffffff;}
dt.menu_sales a:hover em {background:url(./images_nav/bar_sales_land.gif) no-repeat;}
dt.menu_sales a.active em {background:url(./images_nav/bar_sales_land.gif) no-repeat;}