var HTMLstr;
if (document.layers) 
{
appear = 'show';
disappear = 'hide';
}
else //if (document.all) 
{
appear = 'visible';
disappear = 'hidden';
}
function showobj(picture)
{
var thispicture;
if (document.layers)
{
thispicture = document.layers[picture];
} 
else //if (document.all)
{
thispicture = document.getElementById(picture).style;
}
thispicture.visibility=appear;
}

function hideobj(picture)
{
 var thispicture;
 if (document.layers) {
  thispicture = document.layers[picture];
 } 
 else //if (document.all)
 {
  thispicture = document.getElementById(picture).style;
 }
 thispicture.visibility=disappear;
}
var secure;
secure=0;
if (String(document.location).substring(0,5)=="https") { secure=1; }
HTMLstr = "<div class=small>&nbsp;<br></div><div class=byline>Qualified Retirement Plans for Small Businesses&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>";
if (String(document.location).substring(33+secure,38+secure) == "about" || String(document.location).substring(29+secure,34+secure) == "about") {
HTMLstr = HTMLstr+"<a target=_parent href=/><img src=/images/home-a.gif border=0></a><a target=_parent onmouseover=showobj('top2') onmouseout=hideobj('top2') href=/about/><img src=/images/about-c.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top3') onmouseout=hideobj('top3') href=/articles.asp?><img src=/images/research-a.gif border=0></a><a target=_parent onmouseover=showobj('top4') onmouseout=hideobj('top4') href=/casestudies.asp><img src=/images/studies-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top5') onmouseout=hideobj('top5') href=http://www.erisaexpertise.com><img src=/images/erisa-a.gif border=0></a><a target=_parent onmouseover=showobj('top6') onmouseout=hideobj('top6') href=http://www.minikplan.com><img src=/images/minik-a.gif border=0></a>";
}
else { if (String(document.location).substring(33+secure,37+secure) == "news" || String(document.location).substring(29+secure,33+secure) == "news") {
HTMLstr = HTMLstr+"<a target=_parent href=/><img src=/images/home-a.gif border=0></a><a target=_parent onmouseover=showobj('top2') onmouseout=hideobj('top2') href=/about/><img src=/images/about-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top3') onmouseout=hideobj('top3') href=/articles.asp?><img src=/images/research-c.gif border=0></a><a target=_parent onmouseover=showobj('top4') onmouseout=hideobj('top4') href=/casestudies.asp><img src=/images/studies-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top5') onmouseout=hideobj('top5') href=http://www.erisaexpertise.com><img src=/images/erisa-a.gif border=0></a><a target=_parent onmouseover=showobj('top6') onmouseout=hideobj('top6') href=http://www.minikplan.com><img src=/images/minik-a.gif border=0></a>";
}
else { if (String(document.location).substring(33+secure,44+secure) == "casestudies" || String(document.location).substring(29+secure,40+secure) == "casestudies") {
HTMLstr = HTMLstr+"<a target=_parent href=/><img src=/images/home-a.gif border=0></a><a target=_parent onmouseover=showobj('top2') onmouseout=hideobj('top2') href=/about/><img src=/images/about-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top3') onmouseout=hideobj('top3') href=/articles.asp?><img src=/images/research-a.gif border=0></a><a target=_parent onmouseover=showobj('top4') onmouseout=hideobj('top4') href=/casestudies.asp><img src=/images/studies-c.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top5') onmouseout=hideobj('top5') href=http://www.erisaexpertise.com><img src=/images/erisa-a.gif border=0></a><a target=_parent onmouseover=showobj('top6') onmouseout=hideobj('top6') href=http://www.minikplan.com><img src=/images/minik-a.gif border=0></a>";
}
else { if (String(document.location).substring(33+secure,37+secure) == "home" || String(document.location).substring(29+secure,33+secure) == "home") {
HTMLstr = HTMLstr+"<a target=_parent href=/><img src=/images/home-c.gif border=0></a><a target=_parent onmouseover=showobj('top2') onmouseout=hideobj('top2') href=/about/><img src=/images/about-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top3') onmouseout=hideobj('top3') href=/articles.asp?><img src=/images/research-a.gif border=0></a><a target=_parent onmouseover=showobj('top4') onmouseout=hideobj('top4') href=/casestudies.asp><img src=/images/studies-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top5') onmouseout=hideobj('top5') href=http://www.erisaexpertise.com><img src=/images/erisa-a.gif border=0></a><a target=_parent onmouseover=showobj('top6') onmouseout=hideobj('top6') href=http://www.minikplan.com><img src=/images/minik-a.gif border=0></a>";
}
else {
HTMLstr = HTMLstr+"<a target=_parent href=/><img src=/images/home-a.gif border=0></a><a target=_parent onmouseover=showobj('top2') onmouseout=hideobj('top2') href=/about/><img src=/images/about-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top3') onmouseout=hideobj('top3') href=/articles.asp?><img src=/images/research-a.gif border=0></a><a target=_parent onmouseover=showobj('top4') onmouseout=hideobj('top4') href=/casestudies.asp><img src=/images/studies-a.gif border=0></a><a ";
HTMLstr = HTMLstr+"target=_parent onmouseover=showobj('top5') onmouseout=hideobj('top5') href=http://www.erisaexpertise.com><img src=/images/erisa-a.gif border=0></a><a target=_parent onmouseover=showobj('top6') onmouseout=hideobj('top6') href=http://www.minikplan.com><img src=/images/minik-a.gif border=0></a>";
} } } } 
HTMLstr = HTMLstr+"&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</div>"
if (!(parseInt(navigator.appVersion)<5 && navigator.appName=="Netscape")) {
HTMLstr = HTMLstr+"<div class=small><br>&nbsp;<br></div>"
w = document.body.offsetWidth;
if (w < 750) {
HTMLstr = HTMLstr+"<div style='z-index: 1; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-483)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top2>Qualifications, Qualified Plans for Small Businesses and Employment Opportunities</div>";
HTMLstr = HTMLstr+"<div style='z-index: 2; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-483)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top3>Access Recent Developments and Legislative Updates</div>";
HTMLstr = HTMLstr+"<div style='z-index: 3; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-483)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top4>Optimal Plan Design Studies focused on Small Business Owner Benefits</div>";
HTMLstr = HTMLstr+"<div style='z-index: 4; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-483)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top5>Tools & Technology for Selling and Administering Qualified Retirement Plans</div>";
HTMLstr = HTMLstr+"<div style='z-index: 5; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-483)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top6>Retirement Plan Designed for Independent Contractors and Very Small Businesses</div>";
HTMLstr = HTMLstr+"<div style='z-index: 6; font-family: Arial; position: absolute; top: 80px; width: 480px; left: "+(w-483)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=cont>Contact Information, Employment Opportunities, Directions to our office</div>";
}
else {
HTMLstr = HTMLstr+"<div style='z-index: 1; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-518)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top2>Qualifications, Qualified Plans for Small Businesses and Employment Opportunities</div>";
HTMLstr = HTMLstr+"<div style='z-index: 2; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-518)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top3>Access Recent Developments and Legislative Updates</div>";
HTMLstr = HTMLstr+"<div style='z-index: 3; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-518)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top4>Optimal Plan Design Studies focused on Small Business Owner Benefits</div>";
HTMLstr = HTMLstr+"<div style='z-index: 4; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-518)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top5>Tools & Technology for Selling and Administering Qualified Retirement Plans</div>";
HTMLstr = HTMLstr+"<div style='z-index: 5; font-family: Arial; position: absolute; top: 70px; width: 480px; left: "+(w-518)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=top6>Retirement Plan Designed for Independent Contractors and Very Small Businesses</div>";
HTMLstr = HTMLstr+"<div style='z-index: 6; font-family: Arial; position: absolute; top: 80px; width: 480px; left: "+(w-518)+"px; font-size: 9pt; color: #ffcc00; visibility: hidden; padding-top: 5; padding-left: 5; padding-bottom: 5;' id=cont>Contact Information, Employment Opportunities, Directions to our office</div>";
} }
document.write(HTMLstr);