.PANEL-14 {
position:relative; /*this is the key*/
z-index:24;
border: outset 1px #EF6B16;
padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; display: block; width:210px; line-height: 20px; font-family: "arial", "Helvetica", "sans-serif"; font-size:12px; font-weight:bold; color: #000000; text-align: center; background-color: #FFFFFF; text-decoration:underline; }

.PANEL-14:hover{
z-index:25;
border: inset 1px #EF6B16;
padding-top: 0px; padding-bottom: 0px; padding-left: 0px; padding-right: 0px; display: block; width:210px; line-height: 20px; font-family: "arial", "Helvetica", "sans-serif"; font-size:12px; font-weight:bold; color: #FFFFFF; text-align: center; background-color: #727272; text-decoration: none; }

.PANEL-14 span{display: none}

.PANEL-14:hover span{ /*the span will display just on :hover state*/
padding: 0px;
display:block;
position:absolute;
top:+39px; left:-2px; width:210px;
border:1px solid #727272;
background-color:#FFFFFF;
text-align: center;
text-decoration:none}