iframe#head
{
  position: absolute; /* absolute or fixed */
  top: 0px;
  height: 140px;
  left: 0px;
  width: 100%;
  margin: 0px;
  border-width: 0px;
  overflow: hidden;
}

body
{
  margin: 140px 0 0 0;
  border-width: 0;
  background-color: #b4bafd;
  padding: 0;
}

div#content
{
  margin: 0 18px 0 19px;

  border-top-width: 0;
  border-right: 2px solid #666;
  border-bottom: 1px solid #999;
  border-left: 1px solid #777;

  background-color: white;
  padding: 15px 10px 15px 10px;
}

div#footer
{
  margin: 0 18px 28px 19px;

  border-top-width: 0;
  border-right: 2px solid #666;
  border-bottom: 2px solid #666;
  border-left: 1px solid #777;

  background-color: white;
  padding: 0px 10px;
  height: 54px;

  text-align: right;
  font-style: italic;
  font-weight: bold;
}