<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">
<HTML>
<HEAD>
 <STYLE TYPE="text/css">
  table {table-layout:fixed}
 </STYLE>
</HEAD>
<BODY>
 <TABLE>
  <col width="20%">
  <TR><TD colspan=2>A</TD></TR>
  <TR><TD>B</TD><TD>C</TD></TR>
 </TABLE>
</BODY>
</HTML>