From: Subject: International Investment Date: Tue, 30 Jun 2009 10:21:10 -0500 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0000_01C9F96C.7CF5D680" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.5579 This is a multi-part message in MIME format. ------=_NextPart_000_0000_01C9F96C.7CF5D680 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable Content-Location: http://www.intinv.com/public/showPage.html?page=863919 International = Investment
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Brussels initiative protects returns ahead = of IRS=20 move

By Sarah Griffiths

29 Jun 2009

Assured Fund, the UK's largest traded life = settlement fund=20 has established a Euro-zone tax structure to ring fence investor returns = from=20 impending punitive US tax legislation.

It invests in US life assurance policies sold on the second hand = traded=20 market by elderly US citizens.  When the policyholder dies a sum = from the=20 guaranteed death benefit is realised, with Assured Fund receiving the=20 proceeds.

The company will move its administration from its Cayman base to = Brussels in=20 order to utilise dual taxation treaties between Belgium and the US.

It is understood IRS Withholding Tax legislation will apply to all = traded=20 life settlement policies purchased after 26 August.

Andrew Walters, finance director at PSL, the firm that runs Assured = fund,=20 says the IRS intends to tax any offshore investor in the US life = settlements=20 market at 30% of their gain.

"To date, scarce detail has emerged as to how the rules are to be = enforced,=20 but one thing is for sure, a 30% tax on life settlement profits would = severely=20 limit any return,

"Indeed, on policies where the life insured is living longer than = expected,=20 it may leave the buyer out of pocket," he adds.

With the IRS ruling on the radar for several years, the firm has put = together=20 a "water-tight" euro-zone structure over the past 18 months to protect = investors=20 from any risks, says Walters.

The solution acts as an over arching umbrella, applicable to Assured = Fund,=20 rather than one based on the tax status of individual investors.

It is built around the double tax treaty with Belgium, ratified in = January=20 2008.  Under the terms of a double tax treaty, the US authorities = will=20 remit the gross face value of the policy offshore with the understanding = gains=20 will be subject to the law in the counterparty's jurisdiction.

Assured Fund will therefore transfer beneficial ownership of the = policies to=20 a Belgium company, which is a subsidiary of Assured, Walters = explains.

"Crucially, there will be no change operationally to the Fund from an = investor's perspective and there will be no loss of control over the = Fund's=20 assets. The share price of Assured will still reflect the underlying = value of=20 the portfolio of life policies," says Walters.

"We felt that a solution that was not based on a double treaty would=20 inevitably lead to protracted arguments with the Life Offices and the = IRS that=20 would endanger the returns," says Walters.

Advisers can visit: http://www.policyselection.com/<= /A> for=20 more information.

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=A9 Incisive Media=20 Limited 2009 | Terms & Conditions | Privacy Policy | Accessibility | Media=20 jobs
Incisive Media Limited, Haymarket House, 28-29 Haymarket, = London=20 SW1Y 4RX, is a company registered in England and Wales with company = registration=20 number 04038503
 

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PADDING-TOP: 0px } #home_blocks .grey_bg { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 1px; WIDTH: 219px; COLOR: #385463; PADDING-TOP: 1px; = BACKGROUND-COLOR: #dfdfdf } .tab0_img { CLEAR: right; PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; = PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 67px; PADDING-TOP: 0px } #home_blocks .tab_0 A:link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_0 A:hover { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_0 A:visited { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_0 A:active { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_0 A:hover { COLOR: #3b5264; TEXT-DECORATION: underline } #home_blocks .tab0_txt { PADDING-RIGHT: 3px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; WIDTH: 148px; LINE-HEIGHT: 1.3em; PADDING-TOP: 0px } .hairline { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px; HEIGHT: 3px } #home_blocks .tab_1 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; MARGIN: 0px; WIDTH: 215px; PADDING-TOP: 0px; BACKGROUND-COLOR: = #ffffff; TEXT-ALIGN: center } #home_blocks .grey_bg_right { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 1px; WIDTH: 210px; COLOR: #385463; PADDING-TOP: 1px; = BACKGROUND-COLOR: #dfdfdf } #home_blocks .tab_2 { PADDING-RIGHT: 7px; PADDING-LEFT: 7px; FLOAT: left; PADDING-BOTTOM: = 0px; MARGIN: 0px; WIDTH: 219px; PADDING-TOP: 0px } .tab2_img { CLEAR: right; PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; = PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 65px; PADDING-TOP: 0px } #home_blocks .tab_2 A:link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_2 A:visited { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_2 A:active { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_2 A:hover { COLOR: #3b5264; TEXT-DECORATION: underline } .tab2_txt { PADDING-RIGHT: 3px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; WIDTH: 149px; LINE-HEIGHT: 1.3em; PADDING-TOP: 0px } #home_blocks .tab_3 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; MARGIN: 0px; WIDTH: 222px; PADDING-TOP: 0px; BACKGROUND-COLOR: #fff } .tab3_img { CLEAR: right; PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; = PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 63px; PADDING-TOP: 0px } #home_blocks .tab_3 A:link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_3 A:visited { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_3 A:active { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 11px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } #home_blocks .tab_3 A:hover { COLOR: #3b5264; TEXT-DECORATION: underline } .tab3_txt { PADDING-RIGHT: 3px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; WIDTH: 152px; LINE-HEIGHT: 1.3em; PADDING-TOP: 0px } #main_content { PADDING-RIGHT: 7px; PADDING-LEFT: 7px; FLOAT: left; PADDING-BOTTOM: = 0px; MARGIN: 0px 0px 10px; PADDING-TOP: 0px } #main_content A { FONT-WEIGHT: bold; FONT-SIZE: 12px; COLOR: #3b5264; TEXT-DECORATION: = underline } #main_content A:hover { FONT-WEIGHT: bold; FONT-SIZE: 12px; COLOR: #3b5264; TEXT-DECORATION: = none } H1 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 20px; PADDING-BOTTOM: 0px; MARGIN: 7px 0px 5px; COLOR: #3b5264; = PADDING-TOP: 0px; TEXT-DECORATION: none } #thirdleft { BORDER-RIGHT: #cccccc 1px solid; PADDING-RIGHT: 0px; MARGIN-TOP: 3px; = PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: 0px; WIDTH: 225px; = PADDING-TOP: 0px } #magazine_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 7px = 7px 0px 0px; PADDING-TOP: 0px } .mag_head { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 1px; MARGIN: 0px; COLOR: #385463; PADDING-TOP: 1px; = BACKGROUND-COLOR: #dfdfdf } .cover_img { PADDING-RIGHT: 6px; PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: = 7px; PADDING-TOP: 0px } #magazine_block A:link { FONT-WEIGHT: bold; COLOR: #3b5264; TEXT-DECORATION: none } #magazine_block A:visited { FONT-WEIGHT: bold; COLOR: #3b5264; TEXT-DECORATION: none } #magazine_block A:active { FONT-WEIGHT: bold; COLOR: #3b5264; TEXT-DECORATION: none } #magazine_block A:hover { COLOR: #3b5264; TEXT-DECORATION: underline } #home_search_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 7px = 6px 0px 0px; PADDING-TOP: 0px } .search_form { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 5px = 0px 0px; PADDING-TOP: 0px } #home_search_block .submit_btn { BORDER-RIGHT: #999999 1px solid; BORDER-TOP: #999999 1px solid; = FONT-SIZE: 11px; BORDER-LEFT: #999999 1px solid; COLOR: #333333; = BORDER-BOTTOM: #999999 1px solid; FONT-FAMILY: Verdana } #home_search_block INPUT { BORDER-RIGHT: #999999 1px solid; BORDER-TOP: #999999 1px solid; = FONT-SIZE: 11px; BORDER-LEFT: #999999 1px solid; COLOR: #333333; = BORDER-BOTTOM: #999999 1px solid; FONT-FAMILY: Verdana } #poll_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 13px 7px 0px 0px; PADDING-TOP: 0px } .poll_top_curve { BACKGROUND-IMAGE: = url(http://db.riskwaters.com/global/intinv_new/images/poll_top_curve.jpg)= ; WIDTH: 218px; BACKGROUND-REPEAT: no-repeat; HEIGHT: 30px } .poll_head { PADDING-RIGHT: 0px; PADDING-LEFT: 15px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #60429f; PADDING-TOP: 17px } .poll_question { PADDING-RIGHT: 7px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 7px; BACKGROUND-COLOR: #e5eaff } #pollframe { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 0px = 0px 0px 10px; WIDTH: 190px; PADDING-TOP: 0px; HEIGHT: 220px } #poll_block .question { FONT-WEIGHT: bold; COLOR: #3b5264 } #poll_block #poll_form { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-SIZE: 10px; PADDING-BOTTOM: = 10px; MARGIN: 0px; COLOR: #666666; PADDING-TOP: 10px } #poll_block #poll_form A:link { COLOR: #317ad1; TEXT-DECORATION: underline } #poll_block #poll_form A:hover { COLOR: #317ad1; TEXT-DECORATION: underline } #poll_block #poll_form A:active { COLOR: #317ad1; TEXT-DECORATION: underline } .poll_bot_curve { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; BACKGROUND-IMAGE: = url(http://db.riskwaters.com/global/intinv_new/images/poll_bot_curve.jpg)= ; PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 218px; PADDING-TOP: 0px; = BACKGROUND-REPEAT: no-repeat; HEIGHT: 30px } #coffee_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 13px 0px 0px; PADDING-TOP: 0px } .box218Header { DISPLAY: none } .cleaner { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px } #coffee_block .coffee { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; BACKGROUND-IMAGE: = url(http://db.riskwaters.com/global/intinv_new/images/coffee_cup.jpg); = PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-TOP: 0px; BACKGROUND-REPEAT: = no-repeat; HEIGHT: 17px } #coffee_block .coffee A { PADDING-RIGHT: 3px; PADDING-LEFT: 20px; FONT-SIZE: 11px; = PADDING-BOTTOM: 0px; COLOR: #385463; PADDING-TOP: 0px; TEXT-DECORATION: = none } #coffee_block .coffee A:hover { PADDING-RIGHT: 3px; PADDING-LEFT: 20px; PADDING-BOTTOM: 0px; COLOR: = #385463; PADDING-TOP: 0px; TEXT-DECORATION: underline } #coffee_block .subcoffee { PADDING-RIGHT: 0px; PADDING-LEFT: 10px; PADDING-BOTTOM: 3px; WIDTH: = 215px; PADDING-TOP: 0px } #coffee_block .subcoffee A { PADDING-RIGHT: 3px; PADDING-LEFT: 3px; PADDING-BOTTOM: 0px; COLOR: = #385463; PADDING-TOP: 0px; TEXT-DECORATION: none } #coffee_block .subcoffee A:hover { PADDING-RIGHT: 3px; PADDING-LEFT: 3px; PADDING-BOTTOM: 0px; COLOR: = #385463; PADDING-TOP: 0px; TEXT-DECORATION: underline } *#coffee_block A { COLOR: #385463; TEXT-DECORATION: none } #coffee_block A:hover { COLOR: #385463; TEXT-DECORATION: underline } .coffee_head { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 1px; MARGIN: 0px; WIDTH: 215px; COLOR: #385463; = PADDING-TOP: 1px; BACKGROUND-COLOR: #dfdfdf } #coffee_block .coffee_cup { MARGIN: 7px 0px 0px } #coffee_block .cup_img { FLOAT: left; MARGIN: 0px } #coffee_block .cup_link A:link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: none } #coffee_block .cup_link A:visited { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: none } #coffee_block .cup_link A:active { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: none } #coffee_block .cup_link A:hover { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: underline } #coffee_block .cup_sublink A:link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: none } #coffee_block .cup_sublink A:visited { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: none } #coffee_block .cup_sublink A:active { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: none } #coffee_block .cup_sublink A:hover { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: underline } #rightcol { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: = 0px; MARGIN: 0px; WIDTH: 150px; PADDING-TOP: 0px } #top_ad_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; WIDTH: 988px; PADDING-TOP: 0px; HEIGHT: 41px; BACKGROUND-COLOR: = #e3e9ff } #adv_search_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: = 0px; MARGIN: 0px; WIDTH: 723px; PADDING-TOP: 0px; HEIGHT: 41px; = BACKGROUND-COLOR: #e3e9ff } #adv_search_block .search { FONT-WEIGHT: bold; COLOR: #3b5264 } #adv_search_block .adv_search_form { PADDING-RIGHT: 0px; PADDING-LEFT: 10px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 8px } #adv_search_block .adv_search_form INPUT { BORDER-RIGHT: #999999 1px solid; BORDER-TOP: #999999 1px solid; = FONT-SIZE: 11px; BORDER-LEFT: #999999 1px solid; COLOR: #333333; = BORDER-BOTTOM: #999999 1px solid; FONT-FAMILY: Verdana; HEIGHT: 16px } #adv_search_block .adv_search_form .top_submit { HEIGHT: 18px } #adv_search_block .adv_search_form .search_input { BORDER-RIGHT: #7f9db9 1px solid; BORDER-TOP: #7f9db9 1px solid; = BORDER-LEFT: #7f9db9 1px solid; WIDTH: 132px; BORDER-BOTTOM: #7f9db9 1px = solid } #adv_search_block .adv_search_form .selection { BORDER-RIGHT: #7f9db9 1px solid; PADDING-RIGHT: 0px; BORDER-TOP: = #7f9db9 1px solid; PADDING-LEFT: 0px; FONT-SIZE: 11px; PADDING-BOTTOM: = 0px; MARGIN: 3px 0px 0px; BORDER-LEFT: #7f9db9 1px solid; WIDTH: 135px; = PADDING-TOP: 0px; BORDER-BOTTOM: #7f9db9 1px solid } #adv_search_block .advanced_search { PADDING-RIGHT: 0px; PADDING-LEFT: 7px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px } #adv_search_block A { COLOR: #333333; TEXT-DECORATION: none } #adv_search_block .top_sponsor { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; VERTICAL-ALIGN: middle; PADDING-TOP: 0px } .top_sponsor IMG { BORDER-TOP-WIDTH: 0px; BORDER-LEFT-WIDTH: 0px; FLOAT: right; = BORDER-BOTTOM-WIDTH: 0px; MARGIN: 5px 6px 0px 0px; BORDER-RIGHT-WIDTH: = 0px } .sponsor_txt { FONT-WEIGHT: bold; FLOAT: left; MARGIN: 12px 3px 0px 0px; FONT-STYLE: = italic } #rightcol .right_adv_banner { PADDING-RIGHT: 0px; PADDING-LEFT: 5px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 10px; TEXT-ALIGN: center } #rightcol .right_ad_img { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px; TEXT-ALIGN: center } .incisive_link_left { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: = 0px; WIDTH: 128px; PADDING-TOP: 5px } #foot_banner { PADDING-RIGHT: 0px; BORDER-TOP: #cccccc 1px solid; PADDING-LEFT: 0px; = BACKGROUND: = url(http://db.riskwaters.com/global/intinv_new/images/footer_bg.jpg) = #ffffff no-repeat; PADDING-BOTTOM: 0px; MARGIN: 0px; VERTICAL-ALIGN: = middle; WIDTH: 988px; PADDING-TOP: 0px; HEIGHT: 100px; TEXT-ALIGN: = center } .foot_banner_img { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: left; PADDING-BOTTOM: = 0px; PADDING-TOP: 5px } foot_ban_img { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; = PADDING-TOP: 5px } .incisive_link_right { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FLOAT: right; PADDING-BOTTOM: = 0px; PADDING-TOP: 5px } #footer { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-SIZE: 11px; PADDING-BOTTOM: = 0px; MARGIN: 0px; COLOR: #333333; PADDING-TOP: 0px } #footer .footcopy1 { COLOR: #333333; TEXT-ALIGN: center } #footer .footlink { TEXT-ALIGN: center } #footer .footlink A { FONT-WEIGHT: normal; COLOR: #333333; TEXT-DECORATION: underline } #footer .footlink A:hover { COLOR: #333333; TEXT-DECORATION: underline } #footer .footlink UL { DISPLAY: inline; MARGIN: 0px; COLOR: #333333 } #footer .footlink LI { DISPLAY: inline; COLOR: #333333 } .news_heading A { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 18px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: none } .news_heading A:hover { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 18px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: = 0px; TEXT-DECORATION: underline } .news_date { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 12px; PADDING-BOTTOM: 0px; MARGIN: 7px 0px 0px; COLOR: #3b5264; = PADDING-TOP: 0px } .blog_date { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 12px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: 0px } .standfirst { FONT-WEIGHT: bold } .news_article_text { PADDING-RIGHT: 0px; PADDING-LEFT: 7px; FLOAT: left; PADDING-BOTTOM: = 0px; MARGIN: 10px 0px 0px; WIDTH: 444px; PADDING-TOP: 0px } .page_feature { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 16px; PADDING-BOTTOM: 0px; MARGIN: 0px; COLOR: #3b5264; PADDING-TOP: 0px } .news_advert_img { FLOAT: right; MARGIN: 10px 0px 10px 10px } .blog_article_img { FLOAT: left; MARGIN: 10px 10px 10px 0px } .art_bot_links { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 10px 0px 0px; PADDING-TOP: 0px } .art_bot_links A { FONT-SIZE: 11px; VERTICAL-ALIGN: middle; COLOR: #333333; = TEXT-DECORATION: underline } .latest_news_links { FONT-WEIGHT: bold; MARGIN: 8px 0px 0px; COLOR: #3b5264 } #lat_news_block A:link { PADDING-RIGHT: 0px; DISPLAY: block; PADDING-LEFT: 10px; FONT-WEIGHT: = bold; PADDING-BOTTOM: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: none } #lat_news_block A:visited { PADDING-RIGHT: 0px; DISPLAY: block; PADDING-LEFT: 10px; FONT-WEIGHT: = bold; PADDING-BOTTOM: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: none } #lat_news_block A:active { PADDING-RIGHT: 0px; DISPLAY: block; PADDING-LEFT: 10px; FONT-WEIGHT: = bold; PADDING-BOTTOM: 0px; COLOR: #3b5264; PADDING-TOP: 0px; = TEXT-DECORATION: none } #lat_news_block A:hover { TEXT-DECORATION: underline } #lat_news_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 7px = 7px 0px 0px; PADDING-TOP: 0px } .lat_news_head { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 1px; MARGIN: 0px; COLOR: #385463; PADDING-TOP: 1px; = BACKGROUND-COLOR: #dfdfdf } #richmedia_block A:link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: = none } #richmedia_block A:visited { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: = none } #richmedia_block A:active { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 0px; COLOR: #3b5264; PADDING-TOP: 0px; TEXT-DECORATION: = none } #richmedia_block A:hover { TEXT-DECORATION: underline } #richmedia_block { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: 7px = 7px 0px 0px; PADDING-TOP: 0px } #richmedia_block IMG { FLOAT: left } .richmedia_head { PADDING-RIGHT: 0px; PADDING-LEFT: 3px; FONT-WEIGHT: bold; = PADDING-BOTTOM: 1px; MARGIN: 0px; COLOR: #385463; PADDING-TOP: 1px; = BACKGROUND-COLOR: #dfdfdf } .grapeshot_advert { MARGIN: 7px 0px 20px } .grapeshot_ad_link { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px } .grapeshot_ad_summary { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px } .lat_news_date { PADDING-RIGHT: 0px; PADDING-LEFT: 10px; FONT-SIZE: 10px; = PADDING-BOTTOM: 0px; MARGIN: 0px; WIDTH: 208px; PADDING-TOP: 0px } #analysis_block .tab_0 { PADDING-RIGHT: 7px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; 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FONT-WEIGHT: bold; = FONT-SIZE: 12px; PADDING-BOTTOM: 0px; MARGIN: 5px 0px 0px; COLOR: = #3b5264; PADDING-TOP: 0px } .latest_issue_header { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 15px; PADDING-BOTTOM: 0px; MARGIN: 15px 0px 10px; COLOR: #3b5264; = PADDING-TOP: 0px } #latest_issue_content { PADDING-RIGHT: 7px; PADDING-LEFT: 7px; FLOAT: left; PADDING-BOTTOM: = 0px; MARGIN: 0px 0px 10px; PADDING-TOP: 0px } #latest_issue_content A { FONT-WEIGHT: normal; FONT-SIZE: 11px; MARGIN: 0px 0px 0px 12px; COLOR: = #3b5264; LINE-HEIGHT: 1.6em; TEXT-DECORATION: underline } #latest_issue_content A:hover { FONT-WEIGHT: normal; FONT-SIZE: 11px; MARGIN: 0px 0px 0px 12px; COLOR: = #3b5264; LINE-HEIGHT: 1.6em; TEXT-DECORATION: none } .jobAdvertWidget A { FONT-WEIGHT: normal; COLOR: #003366; TEXT-DECORATION: none } .jobAdvertWidget A:hover { TEXT-DECORATION: underline } .jobAdvertWidget FORM { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; PADDING-BOTTOM: 0px; MARGIN: = 0px; PADDING-TOP: 0px } .jobAdvertWidget FIELDSET { PADDING-RIGHT: 0px; 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