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    <tr> 
      <td width="12">&nbsp;</td>
      <td colspan="2">
        <div align="center"><img src="images/tentr-txt2.gif" width="150" height="101"></div>
      </td>
      <td width="12">&nbsp;</td>
    </tr>
    <tr> 
      <td width="12">&nbsp;</td>
      <td colspan="2"><font size="1" face="Arial, Helvetica, sans-serif" color="#330066">B&eacute;n&eacute;ficiez 
        des avantages fiscaux et sociaux li&eacute;s aux contrats conclus dans 
        le cadre de l'article 39 et 83 du Code G&eacute;n&eacute;ral des Imp&ocirc;ts 
        et du Code de la S&eacute;curit&eacute; sociale. </font></td>
      <td width="12">&nbsp;</td>
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    <tr> 
      <td>&nbsp;</td>
      <td><font size="2" face="Arial, Helvetica, sans-serif"><b><font color="#003300">Pour 
        l'entreprise : </font></b></font></td>
      <td><font size="1" face="Arial, Helvetica, sans-serif"><b><font color="#003300" size="2">Pour 
        le salari&eacute; :</font><font color="#99CC99" size="2"> </font></b></font></td>
      <td>&nbsp;</td>
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    <tr> 
      <td>&nbsp;</td>
      <td><font size="1" face="Arial, Helvetica, sans-serif"><b><font color="#990000">Avantages 
        fiscaux</font></b></font><font size="1" face="Arial, Helvetica, sans-serif"><br>
        (article 39 du C.G.I):<br>
        <i>Les participations sont d&eacute;ductibles <br>
        du r&eacute;sultat imposable de la Soci&eacute;t&eacute;.</i></font></td>
      <td><font size="1" face="Arial, Helvetica, sans-serif"><b><font color="#990000">Avantages 
        fiscaux</font></b></font><font size="1" face="Arial, Helvetica, sans-serif"><br>
        (article 83 du C.G.I)<br>
        <i>Les cotisations vers&eacute;es sont d&eacute;ductibles du revenu imposable.</i></font></td>
      <td>&nbsp;</td>
    </tr>
    <tr> 
      <td>&nbsp;</td>
      <td><font size="1" face="Arial, Helvetica, sans-serif"><b><font color="#990000">Avantages 
        sociaux</font></b></font><font size="1" face="Arial, Helvetica, sans-serif"><br>
        (article L.242.1 S.Sociale)<br>
        <i>Les cotisations employeurs sont exon&eacute;r&eacute;es des charges 
        sociales.</i></font></td>
      <td><font size="1" face="Arial, Helvetica, sans-serif"></font></td>
      <td>&nbsp;</td>
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      <td>&nbsp;</td>
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