<style>
body {margin:100px;}
#login_b {width:200px;height:200px;background:#000;-moz-opacity:0.2; filter:alpha(opacity=20);margin:-30px 0 0 600px; position:absolute;}
#login_t { z-index:10;border:1px solid #006600;width:200px;height:200px;background:#FFF;margin:-35px 0 0 595px; position:absolute;}
#info{ background:#009900; height:155px;}
</style>

<div id="info">
<div id="login_t">test</div>
<div id="login_b"></div>
</div>