layer dentro de layer

[d.roma]

tengo 2 layers, uno dentro de otro:si define tambien su posicion(absolute o relative) tambien dentro de layers asi:

<div id="LaMetaAnual" style="position:absolute; left:20px; top:35px; width:581px; height:328px; z-index:2; background-color: #FFCC99; layer-background-color: #FFCC99; border: 1px none #000000;">
<table width="98%" border="0">
<tr>
<td width="27%"><font size="2" face="Comic Sans MS">Formul&aacute;rio:</font></td>
<td width="24%">
<input type="text" name="txt_form">
</td>
<td width="5%"><font face="Comic Sans MS" size="2">Ano </font></td>
<td width="44%">
<input type="text" name="textfield3">
</td>
</tr>
<tr>
<td width="27%"><font size="2" face="Comic Sans MS">Unidade de Neg&oacute;cio:</font></td>
<td width="24%">
<input type="text" name="txt_unidade_negocio">
</td>
<td width="5%">&nbsp;</td>
<td width="44%">&nbsp; </td>
</tr>
</table>

<br>
<div id="LaDec" style="position:absolute; left:8px; top:65px; width:427px; height:255px; z-index:4; overflow: scroll">
<table width="100%" height="208" border="0">
<tr>
<th colspan="5" height="24">Dec</th>
</tr>
<tr>
<th width="23%" height="24">&nbsp;</th>
<th width="20%" height="24">Previsto</th>
<th height="24" width="20%">Realizado</th>
<th width="19%" height="24">Desvio(%)</th>
<th width="18%" height="24">No Ano Anterior</th>
</tr>
<tr>
<td width="23%" height="25">
<div align="right"><font face="Comic Sans MS" size="2">Janeiro</font></div>
</td>
<td width="20%" height="25">&nbsp;</td>
<td width="20%" height="25">&nbsp;</td>
<td width="19%" height="25">&nbsp;</td>
<td width="18%" height="25">&nbsp; </td>
</tr>
<tr>
<td height="24" width="23%">
<div align="right"><font size="2" face="Comic Sans MS">Fevereiro</font></div>
</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="19%">&nbsp;</td>
<td height="24" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="24" width="23%">
<div align="right"><font face="Comic Sans MS"><font size="2"> </font><font size="2" face="Comic Sans MS">Mar&ccedil;o</font></font></div>
</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="19%">&nbsp;</td>
<td height="24" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="25" width="23%">
<div align="right"><font size="2" face="Comic Sans MS"> Abril</font></div>
</td>
<td height="25" width="20%">&nbsp;</td>
<td height="25" width="20%">&nbsp;</td>
<td height="25" width="19%">&nbsp;</td>
<td height="25" width="18%">&nbsp; </td>
</tr>
<tr>
<td height="25" width="23%">
<div align="right"><font face="Comic Sans MS"><font size="2" face="Comic Sans MS">
Maio</font></font></div>
</td>
<td height="25" width="20%">&nbsp;</td>
<td height="25" width="20%">&nbsp;</td>
<td height="25" width="19%">&nbsp;</td>
<td height="25" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="25" width="23%">
<div align="right"><font face="Comic Sans MS"><font face="Comic Sans MS"></font>
<font size="2">Junho</font></font></div>
</td>
<td height="25" width="20%">&nbsp;</td>
<td height="25" width="20%">&nbsp;</td>
<td height="25" width="19%">&nbsp;</td>
<td height="25" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="22" width="23%">
<div align="right"><font size="2" face="Comic Sans MS"> Julho</font></div>
</td>
<td height="22" width="20%">&nbsp;</td>
<td height="22" width="20%">&nbsp;</td>
<td height="22" width="19%">&nbsp;</td>
<td height="22" width="18%">&nbsp; </td>
</tr>
<tr>
<td height="22" width="23%">
<div align="right"><font face="Comic Sans MS"><font size="2">Agosto</font></font></div>
</td>
<td height="22" width="20%">&nbsp;</td>
<td height="22" width="20%">&nbsp;</td>
<td height="22" width="19%">&nbsp;</td>
<td height="22" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="22" width="23%">
<div align="right"><font face="Comic Sans MS"><font size="2">Setembro</font></font></div>
</td>
<td height="22" width="20%">&nbsp;</td>
<td height="22" width="20%">&nbsp;</td>
<td height="22" width="19%">&nbsp;</td>
<td height="22" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="24" width="23%">
<div align="right"><font size="2" face="Comic Sans MS"> Outubro</font></div>
</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="19%">&nbsp;</td>
<td height="24" width="18%">&nbsp; </td>
</tr>
<tr>
<td height="24" width="23%">
<div align="right"><font face="Comic Sans MS"><font size="2">Novembro</font></font></div>
</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="19%">&nbsp;</td>
<td height="24" width="18%">&nbsp;</td>
</tr>
<tr>
<td height="24" width="23%">
<div align="right"><font face="Comic Sans MS"><font face="Comic Sans MS"></font>
<font size="2">Dezembro</font></font></div>
</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="20%">&nbsp;</td>
<td height="24" width="19%">&nbsp;</td>
<td height="24" width="18%">&nbsp;</td>
</tr>
</table>
</div>
</div>
gracias por la ayuda